{"id":3743,"date":"2022-12-29T08:39:09","date_gmt":"2022-12-29T01:39:09","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3743"},"modified":"2022-12-29T08:40:19","modified_gmt":"2022-12-29T01:40:19","slug":"cach-hach-toan-nghiep-vu-ke-toan-khai-thac-khoang-san","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-nghiep-vu-ke-toan-khai-thac-khoang-san\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: Facebook, B\u00f9i Th\u00fay H\u00e0<\/em><\/p>\n<p>V\u1ec1 m\u1eb7t t\u00ednh ch\u1ea5t c\u1ee7a c\u00f4ng d\u1ee5ng, kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c chia ra l\u00e0m 4 nh\u00f3m:<\/p>\n<ul>\n<li>Kho\u00e1ng s\u1ea3n kim lo\u1ea1i l\u00e0 nh\u1eefng qu\u1eb7ng, qua qu\u00e1 tr\u00ecnh ch\u1ebf luy\u1ec7n, l\u1ea5y ra kim lo\u1ea1i ho\u1eb7c h\u1ee3p ch\u1ea5t c\u1ee7a ch\u00fang, thu\u1ed9c nh\u00f3m n\u00e0y g\u1ed3m: Nh\u00f3m kho\u00e1ng s\u1ea3n s\u1eaft v\u00e0 h\u1ee3p kim s\u1eaft (S\u1eaft, Mangan, Cr\u00f4m,&#8230;); Nh\u00f3m kim lo\u1ea1i c\u01a1 b\u1ea3n (Thi\u1ebfc, \u0110\u1ed3ng, Ch\u00ec, K\u1ebdm,&#8230;); Nh\u00f3m kim lo\u1ea1i nh\u1eb9 (Nh\u00f4m, Titan, Magi\u00ea,&#8230;); Nh\u00f3m kim lo\u1ea1i ph\u00f3ng x\u1ea1 (Uran, thori, ra \u0111i) v\u00e0 nh\u00f3m kim lo\u1ea1i hi\u1ebfm v\u00e0 r\u1ea5t hi\u1ebfm.<\/li>\n<li>Kho\u00e1ng s\u1ea3n phi kim l\u00e0 nh\u1eefng qu\u1eb7ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp ho\u1eb7c qua ch\u1ebf bi\u1ebfn \u0111\u1ec3 l\u1ea5y ra \u0111\u01a1n ch\u1ea5t ho\u1eb7c h\u1ee3p ch\u1ea5t kh\u00f4ng kim lo\u1ea1i: Nh\u00f3m kho\u00e1ng s\u1ea3n h\u00f3a ch\u1ea5t v\u00e0 ph\u00e2n b\u00f3n (L\u01b0u hu\u1ef3nh, apatit, photphorit,&#8230;); Nh\u00f3m nguy\u00ean li\u1ec7u g\u1ed1m s\u1ee9, ch\u1ecbu l\u1eeda (S\u00e9t, kaolin,&#8230;) v\u00e0 nh\u00f3m nguy\u00ean li\u1ec7u ki\u1ebfn tr\u00fac x\u00e2y d\u1ef1ng (C\u00e1t, \u0111\u00e1 v\u00f4i, \u0111\u00e1 hoa,&#8230;).<\/li>\n<li>Kho\u00e1ng s\u1ea3n nhi\u00ean li\u1ec7u g\u1ed3m c\u00e1c \u0111\u00e1 c\u00f3 ngu\u1ed3n g\u1ed1c sinh v\u1eadt (Than b\u00f9n, than \u0111\u00e1, d\u1ea7u,&#8230;). Lo\u1ea1i kho\u00e1ng s\u1ea3n n\u00e0y ngo\u00e0i vi\u1ec7c l\u00e0m ch\u1ea5t \u0111\u1ed1t, kho\u00e1ng s\u1ea3n nhi\u00ean li\u1ec7u c\u00f2n \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra h\u00f3a ph\u1ea9m, d\u01b0\u1ee3c ph\u1ea9m v\u00e0 c\u00e1c th\u00e0nh ph\u1ea7n kh\u00e1c (S\u1ee3i nh\u00e2n t\u1ea1o, v\u1eadt li\u1ec7u khu\u00f4n \u0111\u00fac,&#8230;).<br \/>\nKho\u00e1ng s\u1ea3n n\u01b0\u1edbc: L\u00e0 c\u00e1c lo\u1ea1i n\u01b0\u1edbc \u0111\u01b0\u1ee3c d\u00f9ng cho sinh ho\u1ea1t v\u00e0 c\u00f4ng nghi\u1ec7p nh\u01b0 n\u01b0\u1edbc kho\u00e1ng, b\u00f9n kho\u00e1ng s\u1eed d\u1ee5ng trong y t\u1ebf v\u00e0 sinh ho\u1ea1t.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1569\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/hoi-dap.jpg\" alt=\"\" width=\"1200\" height=\"627\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/hoi-dap.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/hoi-dap-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/hoi-dap-1024x535.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/hoi-dap-768x401.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/hoi-dap-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/hoi-dap-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/hoi-dap-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2>1. H\u1ea1ch to\u00e1n b\u00e1n s\u1ea3n ph\u1ea9m<\/h2>\n<p>Doanh thu, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 131<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 5112<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3331<\/p>\n<p>Gi\u00e1 v\u1ed1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 632<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 155<\/p>\n<h2>2. C\u00e1c chi ph\u00ed \u0111\u1ea7u v\u00e0o c\u1ea5u th\u00e0nh l\u00ean s\u1ea3n ph\u1ea9m khai th\u00e1c<\/h2>\n<p>H\u1ea1ch to\u00e1n Chi ph\u00ed n\u1ea1o v\u00e9t (N\u1ebfu c\u00f3 chi ph\u00ed n\u00e0y ph\u00e1t sinh); Chi ph\u00ed n\u00e0y n\u1ebfu ph\u00e2n b\u1ed5 cho nhi\u1ec1u k\u1ef3 th\u00ec h\u1ea1ch to\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 242<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 1331<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 331<\/p>\n<p>Sau \u0111\u00f3 t\u00ednh ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed SXKD t\u1eebng th\u00e1ng, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 154: Theo kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t chung (Th\u00f4ng t\u01b0 133\/2016\/TT-BTC)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 242: Gi\u1ea3m d\u1ea7n chi ph\u00ed t\u1eebng th\u00e1ng<\/p>\n<p>N\u1ebfu h\u00e0ng th\u00e1ng ph\u00e1t sinh chi ph\u00ed n\u00e0y (C\u00f3 h\u00f3a \u0111\u01a1n), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 154<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 1331<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 331: Li\u00ean quan<\/p>\n<p>H\u1ea1ch to\u00e1n ti\u1ec1n thu\u00ea b\u1ebfn b\u00e3i:<\/p>\n<p>\u0110\u01b0a v\u00e0o chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc sau \u0111\u00f3 m\u1edbi t\u00ednh d\u1ea7n v\u00e0o chi ph\u00ed h\u00e0ng k\u1ef3, n\u1ebfu chi ph\u00ed b\u1ebfn b\u00e3i chi tr\u1ea3 6 th\u00e1ng \u0111\u1ebfn 1 n\u0103m\/1 l\u1ea7n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 242<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111<\/p>\n<p>H\u1ea1ch to\u00e1n tr\u00edch v\u00e0o chi ph\u00ed h\u00e0ng k\u1ef3, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 154<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 242<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' 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lo\u1ea1i l\u00e0 nh\u1eefng qu\u1eb7ng, qua qu\u00e1 tr\u00ecnh ch\u1ebf luy\u1ec7n, l\u1ea5y ra kim lo\u1ea1i ho\u1eb7c h\u1ee3p ch\u1ea5t c\u1ee7a ch\u00fang, thu\u1ed9c nh\u00f3m n\u00e0y g\u1ed3m: Nh\u00f3m kho\u00e1ng s\u1ea3n s\u1eaft v\u00e0&#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 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n - 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-nghiep-vu-ke-toan-khai-thac-khoang-san\/\" \/>\r\n<meta 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