{"id":3662,"date":"2022-08-25T09:37:13","date_gmt":"2022-08-25T02:37:13","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3662"},"modified":"2022-08-25T09:41:54","modified_gmt":"2022-08-25T02:41:54","slug":"cach-hach-toan-phat-sinh-chenh-lech-ty-gia","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: B&ugrave;i V\u0169 Th\u1ea3o Linh<\/em>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t1. C&aacute;c lo\u1ea1i t\u1ef7 gi&aacute; s\u1eed d\u1ee5ng trong k\u1ebf to&aacute;n<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tC&aacute;c doanh nghi\u1ec7p c&oacute; nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph&aacute;t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to&aacute;n v&agrave; l\u1eadp b&aacute;o c&aacute;o t&agrave;i ch&iacute;nh theo m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u1ed1ng nh\u1ea5t l&agrave; \u0111\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to&aacute;n. Vi\u1ec7c quy \u0111\u1ed5i \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to&aacute;n ph\u1ea3i c\u0103n c\u1ee9 v&agrave;o:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tT\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tT\u1ef7 gi&aacute; giao d\u1ecbch ghi s\u1ed5.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tTheo Th&ocirc;ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec3m 3 Kho\u1ea3n 4 \u0110i\u1ec1u 2 c&oacute; quy \u0111\u1ecbnh nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>&ldquo;3. Tr\u01b0\u1eddng h\u1ee3p ph&aacute;t sinh doanh thu, chi ph&iacute;, gi&aacute; t&iacute;nh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th&igrave; ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T&agrave;i ch&iacute;nh t\u1ea1i Th&ocirc;ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng&agrave;y 22 th&aacute;ng 12 n\u0103m 2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to&aacute;n doanh nghi\u1ec7p nh\u01b0 sau:<\/em>\n<\/p>\n<ul>\n<li style=\"text-align: justify; margin-left: 40px;\">\n\t\t<em>T\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to&aacute;n doanh thu l&agrave; t\u1ef7 gi&aacute; mua v&agrave;o c\u1ee7a Ng&acirc;n h&agrave;ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t&agrave;i kho\u1ea3n.<\/em>\n\t<\/li>\n<li style=\"text-align: justify; margin-left: 40px;\">\n\t\t<em>T\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to&aacute;n chi ph&iacute; l&agrave; t\u1ef7 gi&aacute; b&aacute;n ra c\u1ee7a Ng&acirc;n h&agrave;ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t&agrave;i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph&aacute;t sinh giao d\u1ecbch thanh to&aacute;n ngo\u1ea1i t\u1ec7.&quot;&#39;<\/em>\n\t<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">\n\t2. Nguy&ecirc;n t\u1eafc x&aacute;c \u0111\u1ecbnh t\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tT\u1ea1i Kho\u1ea3n 1.3 \u0110i\u1ec1u 69. T&agrave;i kho\u1ea3n 413 &#8211; Ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i Th&ocirc;ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c&aacute;c tr\u01b0\u1eddng h\u1ee3p thanh to&aacute;n n\u1ee3 c&oacute; li&ecirc;n quan t\u1edbi t\u1ef7 gi&aacute; nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>&ldquo;1.3. Nguy&ecirc;n t\u1eafc x&aacute;c \u0111\u1ecbnh t\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf:<br \/>\n\ta. T\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi c&aacute;c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph&aacute;t sinh trong k\u1ef3:<\/em>\n<\/p>\n<ul>\n<li style=\"text-align: justify; margin-left: 40px;\">\n\t\t<em>T\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf khi mua b&aacute;n ngo\u1ea1i t\u1ec7 (H\u1ee3p \u0111\u1ed3ng mua b&aacute;n ngo\u1ea1i t\u1ec7 giao ngay, h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n, h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, h\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn, h\u1ee3p \u0111\u1ed3ng ho&aacute;n \u0111\u1ed5i): L&agrave; t\u1ef7 gi&aacute; k&yacute; k\u1ebft trong h\u1ee3p \u0111\u1ed3ng mua, b&aacute;n ngo\u1ea1i t\u1ec7 gi\u1eefa doanh nghi\u1ec7p v&agrave; ng&acirc;n h&agrave;ng th\u01b0\u01a1ng m\u1ea1i;<\/em>\n\t<\/li>\n<li style=\"text-align: justify; margin-left: 40px;\">\n\t\t<em>Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh&ocirc;ng quy \u0111\u1ecbnh t\u1ef7 gi&aacute; thanh to&aacute;n th&igrave; doanh nghi\u1ec7p ghi s\u1ed5 k\u1ebf to&aacute;n theo nguy&ecirc;n t\u1eafc:<\/em><\/p>\n<ul>\n<li style=\"text-align: justify; margin-left: 40px;\">\n\t\t\t\t<em>T\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf khi g&oacute;p v\u1ed1n ho\u1eb7c nh\u1eadn v\u1ed1n g&oacute;p: L&agrave; t\u1ef7 gi&aacute; mua ngo\u1ea1i t\u1ec7 c\u1ee7a ng&acirc;n h&agrave;ng n\u01a1i doanh nghi\u1ec7p m\u1edf t&agrave;i kho\u1ea3n \u0111\u1ec3 nh\u1eadn v\u1ed1n c\u1ee7a nh&agrave; \u0111\u1ea7u t\u01b0 t\u1ea1i ng&agrave;y g&oacute;p v\u1ed1n;<\/em>\n\t\t\t<\/li>\n<li style=\"text-align: justify; margin-left: 40px;\">\n\t\t\t\t<em>T\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf khi ghi nh\u1eadn n\u1ee3 ph\u1ea3i thu: L&agrave; t\u1ef7 gi&aacute; mua c\u1ee7a ng&acirc;n h&agrave;ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh kh&aacute;ch h&agrave;ng thanh to&aacute;n t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph&aacute;t sinh;<\/em>\n\t\t\t<\/li>\n<li style=\"text-align: justify; margin-left: 40px;\">\n\t\t\t\t<em>T\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf khi ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3: L&agrave; t\u1ef7 gi&aacute; b&aacute;n c\u1ee7a ng&acirc;n h&agrave;ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph&aacute;t sinh.<\/em>\n\t\t\t<\/li>\n<li style=\"text-align: justify; margin-left: 40px;\">\n\t\t\t\t<em>\u0110\u1ed1i v\u1edbi c&aacute;c giao d\u1ecbch mua s\u1eafm t&agrave;i s\u1ea3n ho\u1eb7c c&aacute;c kho\u1ea3n chi ph&iacute; \u0111\u01b0\u1ee3c thanh to&aacute;n ngay b\u1eb1ng ngo\u1ea1i t\u1ec7 (Kh&ocirc;ng qua c&aacute;c t&agrave;i kho\u1ea3n ph\u1ea3i tr\u1ea3), t\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf l&agrave; t\u1ef7 gi&aacute; mua c\u1ee7a ng&acirc;n h&agrave;ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thanh to&aacute;n.&rdquo;<\/em>\n\t\t\t<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">\n\t3. C&aacute;ch h\u1ea1ch to&aacute;n \u0111\u1ed1i v\u1edbi c&aacute;c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph&aacute;t sinh<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tVi\u1ec7c x&aacute;c \u0111\u1ecbnh s\u1eed d\u1ee5ng t\u1ef7 gi&aacute; n&agrave;o \u0111\u1ec3 h\u1ea1ch to&aacute;n k\u1ebf to&aacute;n khi d\u1eabn \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; c\u1ea7n ph\u1ea3i x\u1eed l&yacute;. Theo \u0110i\u1ec1u 69 Kho\u1ea3n 4 Th&ocirc;ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC v\u1ec1 c&aacute;ch h\u1ea1ch to&aacute;n \u0111\u1ed1i v\u1edbi c&aacute;c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph&aacute;t sinh nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110i\u1ec1u 69. T&agrave;i kho\u1ea3n 413 &#8211; Ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i\n<\/p>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-2612\" height=\"628\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai.jpg\" width=\"1204\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai.jpg 1204w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-300x156.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-1024x534.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-768x401.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-100x52.jpg 100w\" sizes=\"(max-width: 1204px) 100vw, 1204px\" \/>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t4. Ph\u01b0\u01a1ng ph&aacute;p k\u1ebf to&aacute;n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tK\u1ebf to&aacute;n ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i ph&aacute;t sinh trong k\u1ef3 (K\u1ec3 c\u1ea3 ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c&aacute;c doanh nghi\u1ec7p kh&ocirc;ng do Nh&agrave; n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7):\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi mua v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5 thanh to&aacute;n b\u1eb1ng ngo\u1ea1i t\u1ec7:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642 (T\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng&agrave;y giao d\u1ecbch)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 635: Chi ph&iacute; t&agrave;i ch&iacute;nh (l\u1ed7 t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 111 (1112), 112 (1122) (Theo t\u1ef7 gi&aacute; ghi s\u1ed5 k\u1ebf to&aacute;n).\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 515: Doanh thu ho\u1ea1t \u0111\u1ed9ng t&agrave;i ch&iacute;nh (l&atilde;i t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi mua v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5 c\u1ee7a nh&agrave; cung c\u1ea5p ch\u01b0a thanh to&aacute;n ti\u1ec1n, khi vay ho\u1eb7c nh\u1eadn n\u1ee3 n\u1ed9i b\u1ed9&#8230; b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng&agrave;y giao d\u1ecbch, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112, 152, 153, 156, 211, 627, 641, 642,&#8230;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 331, 341, 336,&#8230;\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b&aacute;n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 mua v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5:\n<\/p>\n<p style=\"text-align: justify;\">\n\tPh\u1ea3n &aacute;nh s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b&aacute;n theo t\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b&aacute;n (T\u1ef7 gi&aacute; th\u1ef1c t\u1ebf t\u1ea1i ng&agrave;y \u1ee9ng tr\u01b0\u1edbc)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 635: Chi ph&iacute; t&agrave;i ch&iacute;nh (L\u1ed7 t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 111 (1112), 112 (1122) (Theo t\u1ef7 gi&aacute; ghi s\u1ed5 k\u1ebf to&aacute;n)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 515: Doanh thu ho\u1ea1t \u0111\u1ed9ng t&agrave;i ch&iacute;nh (L&atilde;i t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i).\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi nh\u1eadn v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5 t\u1eeb ng\u01b0\u1eddi b&aacute;n, k\u1ebf to&aacute;n ph\u1ea3n &aacute;nh theo nguy&ecirc;n t\u1eafc:\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi gi&aacute; tr\u1ecb v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111&atilde; \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b&aacute;n, k\u1ebf to&aacute;n ghi nh\u1eadn theo t\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b&aacute;n (t\u1ef7 gi&aacute; th\u1ef1c t\u1ebf ng&agrave;y \u1ee9ng tr\u01b0\u1edbc).\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi gi&aacute; tr\u1ecb v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5 c&ograve;n n\u1ee3 ch\u01b0a thanh to&aacute;n ti\u1ec1n, k\u1ebf to&aacute;n ghi nh\u1eadn theo t\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph&aacute;t sinh (Ng&agrave;y giao d\u1ecbch), ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642 (T\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng&agrave;y giao d\u1ecbch).\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b&aacute;n (T\u1ef7 gi&aacute; th\u1ef1c t\u1ebf ng&agrave;y giao d\u1ecbch).\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi thanh to&aacute;n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 (N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b&aacute;n, n\u1ee3 vay, n\u1ee3 thu&ecirc; t&agrave;i ch&iacute;nh, n\u1ee3 n\u1ed9i b\u1ed9,&#8230;), ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 331, 336, 341,&#8230; (T\u1ef7 gi&aacute; ghi s\u1ed5 k\u1ebf to&aacute;n)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 635: Chi ph&iacute; t&agrave;i ch&iacute;nh (L\u1ed7 t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 111 (1112), 112 (1122) (T\u1ef7 gi&aacute; ghi s\u1ed5 k\u1ebf to&aacute;n)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 515: Doanh thu ho\u1ea1t \u0111\u1ed9ng t&agrave;i ch&iacute;nh (L&atilde;i t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i).\n<\/p>\n<p style=\"text-align: justify;\">\n\tV&iacute; d\u1ee5: C&ocirc;ng ty A mua h&agrave;ng ch\u01b0a thanh to&aacute;n v\u1edbi kh&aacute;ch h&agrave;ng khi nh\u1eadn h&agrave;ng v\u1ec1 nh\u1eadp kho th&igrave; gi&aacute; tr\u1ecb h&agrave;ng h&oacute;a \u0111\u01b0\u1ee3c h\u1ea1ch to&aacute;n theo t\u1ef7 gi&aacute; giao d\u1ecbch t\u1ee9c l&agrave; gi&aacute; USD l&agrave; 21.000 VND v&agrave; \u0111\u1ecbnh kho\u1ea3n nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK: 152, 156,&#8230;: 21.000<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 331: 21.000<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 3333: Thu\u1ebf nh\u1eadp kh\u1ea9u, Thu\u1ebf TT\u0110B&#8230;: 21.000<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK: 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: 21.000\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi C&ocirc;ng ty A thanh to&aacute;n ti\u1ec1n h&agrave;ng cho nh&agrave; cung c\u1ea5p s\u1ebd ph\u1ea3i thanh to&aacute;n theo t\u1ef7 gi&aacute; t\u1ea1i ng&agrave;y thanh to&aacute;n (Ng&agrave;y thanh to&aacute;n ti\u1ec1n h&agrave;ng c\u1ee7a C&ocirc;ng ty A t\u1ef7 gi&aacute; l&agrave; 23.000 VND\/USD) =&gt; H\u1ea1ch to&aacute;n nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 331: 21.000<br \/>\n\tN\u1ee3 TK 635: (23.000 &#8211; 21.000)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK: 1122: 23.000.\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu khi thanh to&aacute;n v\u1edbi kh&aacute;ch h&agrave;ng c&oacute; ch&ecirc;nh l\u1ec7ch T\u1ef7 gi&aacute; n\u1ebfu T\u1ef7 gi&aacute; ghi s\u1ed5 &lt; T\u1ef7 gi&aacute; thanh to&aacute;n d\u1eabn t\u1edbi l\u1ed7 =&gt; H\u1ea1ch to&aacute;n v&agrave;o T&agrave;i kho\u1ea3n chi ph&iacute; t&agrave;i ch&iacute;nh 635. N\u1ebfu T\u1ef7 gi&aacute; ghi s\u1ed5 &gt; T\u1ef7 gi&aacute; thanh to&aacute;n d\u1eabn t\u1edbi l&atilde;i =&gt; H\u1ea1ch to&aacute;n v&agrave;o T&agrave;i kho\u1ea3n 515.\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t5. C&aacute;ch h\u1ea1ch to&aacute;n ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute;<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i ph&aacute;t sinh trong k\u1ef3\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi mua v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642 (T\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng&agrave;y giao d\u1ecbch)<br \/>\n\tN\u1ee3 TK 635: Chi ph&iacute; t&agrave;i ch&iacute;nh (L\u1ed7 t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 111 (1112), 112 (1122) (Theo t\u1ef7 gi&aacute; ghi s\u1ed5 k\u1ebf to&aacute;n)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 515: Doanh thu ho\u1ea1t \u0111\u1ed9ng t&agrave;i ch&iacute;nh (L&atilde;i t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi mua v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a thanh to&aacute;n; khi vay ho\u1eb7c nh\u1eadn n\u1ee3 n\u1ed9i b\u1ed9,&#8230; b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng&agrave;y giao d\u1ecbch, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112, 152, 153, 156, 211, 627, 641, 642,&#8230;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 331, 341, 336,&#8230;\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b&aacute;n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 mua v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5:\n<\/p>\n<p style=\"text-align: justify;\">\n\tPh\u1ea3n &aacute;nh s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b&aacute;n theo t\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b&aacute;n (T\u1ef7 gi&aacute; th\u1ef1c t\u1ebf t\u1ea1i ng&agrave;y \u1ee9ng tr\u01b0\u1edbc)<br \/>\n\tN\u1ee3 TK 635: Chi ph&iacute; t&agrave;i ch&iacute;nh (L\u1ed7 t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 111 (1112), 112 (1122) (Theo t\u1ef7 gi&aacute; ghi S\u1ed5 k\u1ebf to&aacute;n)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 515: Doanh thu ho\u1ea1t \u0111\u1ed9ng t&agrave;i ch&iacute;nh (L&atilde;i t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi nh\u1eadn v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5 t\u1eeb ng\u01b0\u1eddi b&aacute;n:\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi gi&aacute; tr\u1ecb v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111&atilde; \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b&aacute;n, ghi nh\u1eadn theo t\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b&aacute;n (T\u1ef7 gi&aacute; th\u1ef1c t\u1ebf ng&agrave;y \u1ee9ng tr\u01b0\u1edbc)\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi gi&aacute; tr\u1ecb v\u1eadt t\u01b0, h&agrave;ng h&oacute;a, TSC\u0110, d\u1ecbch v\u1ee5 c&ograve;n n\u1ee3 ch\u01b0a thanh to&aacute;n ti\u1ec1n =&gt; Ghi nh\u1eadn theo t\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph&aacute;t sinh (Ng&agrave;y giao d\u1ecbch), ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642 (T\u1ef7 gi&aacute; giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng&agrave;y giao d\u1ecbch)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b&aacute;n (T\u1ef7 gi&aacute; th\u1ef1c t\u1ebf ng&agrave;y giao d\u1ecbch)\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi thanh to&aacute;n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 (N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b&aacute;n, n\u1ee3 vay, n\u1ee3 thu&ecirc; t&agrave;i ch&iacute;nh, n\u1ee3 n\u1ed9i b\u1ed9,&#8230;), ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 331, 336, 341,&#8230; (T\u1ef7 gi&aacute; ghi S\u1ed5 k\u1ebf to&aacute;n)<br \/>\n\tN\u1ee3 TK 635: Chi ph&iacute; t&agrave;i ch&iacute;nh (L\u1ed7 t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 111 (1112), 112 (1122) (T\u1ef7 gi&aacute; ghi s\u1ed5 k\u1ebf to&aacute;n)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 515: Doanh thu ho\u1ea1t \u0111\u1ed9ng t&agrave;i ch&iacute;nh (L&atilde;i t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)\n<\/p>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; do \u0111&aacute;nh gi&aacute; l\u1ea1i c&aacute;c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c&oacute; g\u1ed1c ngo\u1ea1i t\u1ec7\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi l\u1eadp B&aacute;o c&aacute;o t&agrave;i ch&iacute;nh, k\u1ebf to&aacute;n \u0111&aacute;nh gi&aacute; l\u1ea1i c&aacute;c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c&oacute; g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b&aacute;o c&aacute;o\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu ph&aacute;t sinh l&atilde;i t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341,&#8230;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 413: Ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i (TK 4131)\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu ph&aacute;t sinh l\u1ed7 t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 413: Ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i (TK 4131)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341,..\n<\/p>\n<p style=\"text-align: justify;\">\n\tX\u1eed l&yacute; ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i ph&aacute;t sinh do \u0111&aacute;nh gi&aacute; l\u1ea1i c&aacute;c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c&oacute; g\u1ed1c ngo\u1ea1i t\u1ec7\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n to&agrave;n b\u1ed9 kho\u1ea3n ch&ecirc;nh l\u1ec7ch T\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i \u0111&aacute;nh gi&aacute; l\u1ea1i (Theo s\u1ed1 thu\u1ea7n sau khi b&ugrave; tr\u1eeb s\u1ed1 ph&aacute;t sinh B&ecirc;n N\u1ee3 v&agrave; B&ecirc;n C&oacute; c\u1ee7a TK 4131) v&agrave;o Chi ph&iacute; t&agrave;i ch&iacute;nh (N\u1ebfu l\u1ed7 t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i), ho\u1eb7c Doanh thu ho\u1ea1t \u0111\u1ed9ng t&agrave;i ch&iacute;nh (N\u1ebfu l&atilde;i t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i) \u0111\u1ec3 x&aacute;c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n l&atilde;i T\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i \u0111&aacute;nh gi&aacute; l\u1ea1i cu\u1ed1i n\u0103m t&agrave;i ch&iacute;nh v&agrave;o doanh thu ho\u1ea1t \u0111\u1ed9ng t&agrave;i ch&iacute;nh, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 413: Ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i (TK 4131)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 515: Doanh thu ho\u1ea1t \u0111\u1ed9ng t&agrave;i ch&iacute;nh (N\u1ebfu l&atilde;i t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n l\u1ed7 T\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i \u0111&aacute;nh gi&aacute; l\u1ea1i cu\u1ed1i n\u0103m t&agrave;i ch&iacute;nh v&agrave;o Chi ph&iacute; t&agrave;i ch&iacute;nh, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 635: Chi ph&iacute; t&agrave;i ch&iacute;nh (N\u1ebfu l\u1ed7 t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 413: Ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; h\u1ed1i \u0111o&aacute;i (TK 4131).<br \/>\n\t&nbsp;<\/p>\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\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=C%C3%A1ch%20h%E1%BA%A1ch%20to%C3%A1n%20ph%C3%A1t%20sinh%20ch%C3%AAnh%20l%E1%BB%87ch%20t%E1%BB%B7%20gi%C3%A1&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fcach-hach-toan-phat-sinh-chenh-lech-ty-gia%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/', 'C%C3%A1ch%20h%E1%BA%A1ch%20to%C3%A1n%20ph%C3%A1t%20sinh%20ch%C3%AAnh%20l%E1%BB%87ch%20t%E1%BB%B7%20gi%C3%A1', '' )\" ><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>Ngu\u1ed3n: B&ugrave;i V\u0169 Th\u1ea3o Linh 1. C&aacute;c lo\u1ea1i t\u1ef7 gi&aacute; s\u1eed d\u1ee5ng trong k\u1ebf to&aacute;n C&aacute;c doanh nghi\u1ec7p c&oacute; nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph&aacute;t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to&aacute;n v&agrave; l\u1eadp b&aacute;o c&aacute;o t&agrave;i ch&iacute;nh theo m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u1ed1ng nh\u1ea5t l&agrave;&#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>C\u00e1ch h\u1ea1ch to\u00e1n ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 - 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\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"C\u00e1ch h\u1ea1ch to\u00e1n ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: B&ugrave;i V\u0169 Th\u1ea3o Linh 1. C&aacute;c lo\u1ea1i t\u1ef7 gi&aacute; s\u1eed d\u1ee5ng trong k\u1ebf to&aacute;n C&aacute;c doanh nghi\u1ec7p c&oacute; nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph&aacute;t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to&aacute;n v&agrave; l\u1eadp b&aacute;o c&aacute;o t&agrave;i ch&iacute;nh theo m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u1ed1ng nh\u1ea5t l&agrave;...\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/\" \/>\r\n<meta property=\"og:site_name\" content=\"H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"article:modified_time\" content=\"2022-08-25T02:41:54+00:00\" \/>\r\n<meta property=\"og:image\" content=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai.jpg\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"admin\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"14 ph\u00fat\">\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/htttdn.com\/#website\",\"url\":\"https:\/\/htttdn.com\/\",\"name\":\"H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/htttdn.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai.jpg\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/#webpage\",\"url\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/\",\"name\":\"C\\u00e1ch h\\u1ea1ch to\\u00e1n ph\\u00e1t sinh ch\\u00eanh l\\u1ec7ch t\\u1ef7 gi\\u00e1 - H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"isPartOf\":{\"@id\":\"https:\/\/htttdn.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/#primaryimage\"},\"datePublished\":\"2022-08-25T02:37:13+00:00\",\"dateModified\":\"2022-08-25T02:41:54+00:00\",\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-phat-sinh-chenh-lech-ty-gia\/\"]}]}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3662"}],"collection":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/comments?post=3662"}],"version-history":[{"count":4,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3662\/revisions"}],"predecessor-version":[{"id":3667,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3662\/revisions\/3667"}],"wp:attachment":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media?parent=3662"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-category?post=3662"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-tag?post=3662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}