{"id":3789,"date":"2024-02-05T16:48:36","date_gmt":"2024-02-05T09:48:36","guid":{"rendered":"http:\/\/htttdn.com\/?p=3789"},"modified":"2024-02-05T16:50:40","modified_gmt":"2024-02-05T09:50:40","slug":"cach-hach-toan-cho-cong-ty-xay-dung","status":"publish","type":"post","link":"https:\/\/htttdn.com\/index.php\/cach-hach-toan-cho-cong-ty-xay-dung\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n cho c\u00f4ng ty x\u00e2y d\u1ef1ng"},"content":{"rendered":"<p style=\"text-align: right;\"><i>Ngu\u1ed3n: <\/i><i>S\u01b0u t\u1ea7m<\/i><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3794\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/02\/hach-toan.jpg\" alt=\"\" width=\"1200\" height=\"627\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/02\/hach-toan.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/02\/hach-toan-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/02\/hach-toan-1024x535.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/02\/hach-toan-768x401.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/02\/hach-toan-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/02\/hach-toan-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/02\/hach-toan-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc trong quy tr\u00ecnh h\u1ea1ch to\u00e1n cho c\u00f4ng ty x\u00e2y d\u1ef1ng m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i ch\u00fa \u00fd v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0o th\u01b0\u1eddng hay g\u1eb7p ph\u1ea3i sai s\u00f3t kh\u00f4ng mong mu\u1ed1n? H\u00e3y c\u00f9ng ch\u00fang t\u00f4i\u00a0 t\u00ecm hi\u1ec3u ngay trong b\u00e0i vi\u1ebft sau \u0111\u00e2y.<\/span><\/p>\n<h1><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/h1>\n<p><b>B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n v\u1eadt t\u01b0, v\u1eadt li\u1ec7u mua v\u00e0o<\/b><\/p>\n<p><span style=\"font-weight: 400;\">D\u1ef1a v\u00e0o d\u1ef1 to\u00e1n \u201cB\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0, v\u1eadt li\u1ec7u c\u1ee7a h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, c\u00f4ng tr\u00ecnh\u201d \u0111\u1ed1i chi\u1ebfu v\u1edbi \u201cB\u1ea3ng nh\u1eadp xu\u1ea5t t\u1ed3n kho\u201d ki\u1ec3m tra xem c\u00f2n thi\u1ebfu v\u1eadt t\u01b0, v\u1eadt li\u1ec7u n\u00e0o?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">=&gt; In ra tr\u00ecnh l\u00ean l\u00e3nh \u0111\u1ea1o, ch\u1ee7 nhi\u1ec7m c\u00f4ng tr\u00ecnh, c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd theo d\u00f5i c\u00f4ng tr\u00ecnh ho\u1eb7c k\u1ebf to\u00e1n s\u1ebd theo d\u00f5i li\u00ean h\u1ec7 \u0111i l\u1ea5y h\u00f3a \u0111\u01a1n v\u1eadt t\u01b0, v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o cho \u0111\u1ee7 nh\u01b0 b\u1ea3ng k\u00ea.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ph\u1ea3i l\u1ea5y v\u1ec1 tr\u01b0\u1edbc ng\u00e0y nghi\u1ec7m thu h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh. Gi\u00e1 mua v\u00e0o c\u1ee7a v\u1eadt t\u01b0, v\u1eadt li\u1ec7u th\u1ea5p h\u01a1n ho\u1eb7c b\u1eb1ng gi\u00e1 tr\u00ean d\u1ef1 to\u00e1n c\u1ee7a \u201cB\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0\u201d.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu cao h\u01a1n th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c ch\u00eanh l\u1ec7ch \u00edt ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p n\u1ebfu kh\u00f4ng s\u1ebd b\u1ecb b\u00f3c t\u00e1ch ra khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><b>Qua kho:<\/b><span style=\"font-weight: 400;\"> Nguy\u00ean v\u1eadt li\u1ec7u mua v\u00e0o (Xi m\u0103ng, c\u00e1t, \u0111\u00e1, s\u1ecfi, s\u1eaft th\u00e9p\u2026)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb bao g\u1ed3m: Phi\u1ebfu nh\u1eadp kho + h\u00f3a \u0111\u01a1n + phi\u1ebfu giao h\u00e0ng ho\u1eb7c xu\u1ea5t kho b\u00ean b\u00e1n + h\u1ee3p \u0111\u1ed3ng v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng photo (n\u1ebfu c\u00f3) + phi\u1ebfu chi ti\u1ec1n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c phi\u1ebfu thanh to\u00e1n n\u1ebfu mua N\u1ee3 + \u1ee7y nhi\u1ec7m chi v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng kh\u00e1c. Sau \u0111\u00f3 \u0111\u00f3ng l\u1ea1i th\u00e0nh b\u1ed9.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 152,1331<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 111,112, 331<\/span><\/p>\n<p><b>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n xu\u1ea5t v\u1eadt t\u01b0, v\u1eadt li\u1ec7u cho c\u00f4ng tr\u00ecnh<\/b><\/p>\n<p><b>Xu\u1ea5t th\u1eb3ng xu\u1ed1ng c\u00f4ng tr\u00ecnh kh\u00f4ng qua kho<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb bao g\u1ed3m: H\u00f3a \u0111\u01a1n + phi\u1ebfu giao h\u00e0ng ho\u1eb7c xu\u1ea5t kho b\u00ean b\u00e1n + h\u1ee3p \u0111\u1ed3ng v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng b\u1ea3n photo (n\u1ebfu c\u00f3) + phi\u1ebfu chi ti\u1ec1n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c phi\u1ebfu ho\u1eb7c to\u00e1n n\u1ebfu mua N\u1ee3 + \u1ee6y nhi\u1ec7m chi v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng kh\u00e1c. Sau \u0111\u00f3, \u0111\u00f3ng l\u1ea1i th\u00e0nh b\u1ed9.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 621,1331<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 111,112,331<\/span><\/p>\n<p><b>Xu\u1ea5t t\u1eeb kho<\/b><\/p>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u1eadt t\u01b0, v\u1eadt li\u1ec7u t\u1ed3n kho v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o cho h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, c\u00f4ng tr\u00ecnh l\u00e0m phi\u1ebfu xu\u1ea5t kho<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu xu\u1ea5t kho<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu y\u00eau c\u1ea7u v\u1eadt t\u01b0.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 621<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 152<\/span><\/p>\n<p><b>B\u01b0\u1edbc 3. K\u1ebft chuy\u1ec3n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0o gi\u00e1 th\u00e0nh d\u1edf dang<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Khi xu\u1ea5t v\u1eadt t\u01b0, v\u1eadt li\u1ec7u s\u1ebd ph\u1ea3i xu\u1ea5t chi ti\u1ebft cho c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, c\u00f4ng tr\u00ecnh \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ec3 theo d\u00f5i t\u00ednh gi\u00e1 th\u00e0nh cho t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh: 15401, 15402, 15403\u2026 (C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng ph\u00e2n t\u00edch v\u1eadt t\u01b0, v\u1eadt li\u1ec7u =&gt; Xu\u1ea5t v\u1eadt t\u01b0 cho h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, c\u00f4ng tr\u00ecnh thi c\u00f4ng).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3: K\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 154 chi ti\u1ebft cho c\u00e1c c\u00f4ng tr\u00ecnh 15401,15402,15403.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 154<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 621<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1eadt t\u01b0 trong th\u1ef1c t\u1ebf thi c\u00f4ng c\u00f3 th\u1ec3 xu\u1ea5t ch\u00eanh l\u1ec7ch so v\u1edbi d\u1ef1 to\u00e1n, c\u00f3 th\u1ec3 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n m\u1ed9t ch\u00fat c\u00e0ng t\u1ed1t v\u00ec th\u1ef1c t\u1ebf kh\u00f4ng th\u1ec3 kh\u1edbp 100% v\u1edbi d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c m\u00e0 s\u1ebd c\u00f3 hao h\u1ee5t. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng do ng\u01b0\u1eddi th\u1ee3 l\u00e0m h\u01b0 h\u1ecfng ho\u1eb7c k\u1ef9 thu\u1eadt tay ngh\u1ec1 y\u1ebfu k\u00e9m g\u00e2y l\u00e3ng ph\u00ed khi thi c\u00f4ng. \u0110\u1eebng \u0111\u1ec3 ch\u00eanh l\u1ec7ch qu\u00e1 nhi\u1ec1u v\u00ec n\u1ebfu ch\u00eanh l\u1ec7ch cao th\u00ec thu\u1ebf s\u1ebd xu\u1ea5t to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y, k\u1ec3 c\u1ea3 chi ph\u00ed nh\u00e2n c\u00f4ng c\u0169ng v\u1eady n\u1ebfu l\u1edbn h\u01a1n \u0111\u1ec1u b\u1ecb xu\u1ea5t to\u00e1n ra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu v\u1eadt li\u1ec7u \u0111\u01b0a v\u00e0o th\u1ea5p h\u01a1n l\u00e0 do k\u1ef9 thu\u1eadt tay ngh\u1ec1 th\u1ee3 x\u00e2y t\u1ed1t gi\u00fap gi\u1ea3m chi ph\u00ed \u0111\u1ea7u v\u00e0o =&gt; gi\u1ea3m gi\u00e1 th\u00e0nh =&gt; gi\u1ea3m gi\u00e1 v\u1ed1n =&gt; l\u00e3i khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0ng n\u1ebfu xu\u1ea5t v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o cao h\u01a1n d\u1ef1 to\u00e1n th\u00ec n\u1ebfu l\u00e0m theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec:<\/span><\/p>\n<p><b>M\u1ed9t l\u00e0:<\/b><span style=\"font-weight: 400;\"> Lo\u1ea1i ngay t\u1eeb \u0111\u1ea7u Cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, \u1edf t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u00f3 n\u1eb1m \u1edf m\u1ee5c B4 c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf x 20%.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 621 &#8211; Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><b>Hai l\u00e0:<\/b><span style=\"font-weight: 400;\"> V\u1eabn t\u1eadp h\u1ee3p v\u00e0o 154 \u0111\u1ec3 theo d\u00f5i v\u00e0 sau n\u00e0y khi c\u00f4ng tr\u00ecnh k\u1ebft th\u00fac l\u00fac k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 154\/ C\u00f3 621<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 632\/ C\u00f3 154 = V\u1eadt li\u1ec7u d\u1ef1 to\u00e1n + ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t d\u1ef1 to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, \u1edf t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u00f3 n\u1eb1m \u1edf m\u1ee5c B4 = TK 632 ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t d\u1ef1 to\u00e1n c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf x 20%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi v\u1eadt li\u1ec7u ph\u1ea3i c\u00f3 \u0111\u1ee7:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu nh\u1eadp<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu xu\u1ea5t, phi\u1ebfu y\u00eau c\u1ea7u \u0111i k\u00e8m (n\u1ebfu c\u00f3)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t nh\u1eadp t\u1ed3n t\u1ed5ng h\u1ee3p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ebb kho chi ti\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<h1><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng<\/span><\/h1>\n<p><b>B\u01b0\u1edbc 1<\/b><span style=\"font-weight: 400;\">:<\/span><b> H\u1ea1ch to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 622,627<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 334<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi tr\u1ea3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 334<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 111,112<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng b\u1ecb xu\u1ea5t to\u00e1n khi t\u00ednh thu\u1ebf TNDN b\u1ea1n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng ch\u1ea5m c\u00f4ng h\u00e0ng th\u00e1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng l\u01b0\u01a1ng \u0111i k\u00e8m b\u1ea3ng ch\u1ea5m c\u00f4ng th\u00e1ng \u0111\u00f3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1m \u1ee9ng, th\u01b0\u1edfng, t\u0103ng ca th\u00eam gi\u1edd n\u1ebfu c\u00f3\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu chi thanh to\u00e1n l\u01b0\u01a1ng, ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng n\u1ebfu doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 c\u00f3 k\u00fd t\u00e1 \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thi\u1ebfu m\u1ed9t trong c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean th\u00ec c\u01a1 quan Thu\u1ebf s\u1ebd lo\u1ea1i tr\u1eeb ra v\u00ec cho r\u1eb1ng b\u1ea1n \u0111ang \u0111\u01b0a chi ph\u00ed kh\u1ed1ng v\u00e0o v\u00e0 b\u1ecb xu\u1ea5t to\u00e1n khi quy\u1ebft to\u00e1n thu\u1ebf TN.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 2 Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 154<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Chi ti\u1ebft cho c\u00e1c c\u00f4ng tr\u00ecnh 15401,15402,15403<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 154<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 622<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed nh\u00e2n c\u00f4ng trong th\u1ef1c t\u1ebf thi c\u00f4ng c\u00f3 th\u1ec3 xu\u1ea5t ch\u00eanh l\u1ec7ch so v\u1edbi d\u1ef1 to\u00e1n, c\u00f3 th\u1ec3 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n m\u1ed9t ch\u00fat c\u00e0ng t\u1ed1t v\u00ec th\u1ef1c t\u1ebf kh\u00f4ng th\u1ec3 kh\u1edbp 100% v\u1edbi d\u1ef1 to\u00e1n.\u00a0 \u0110\u1eebng \u0111\u1ec3 ch\u00eanh l\u1ec7ch qu\u00e1 nhi\u1ec1u v\u00ec n\u1ebfu ch\u00eanh l\u1ec7ch cao th\u00ec thu\u1ebf s\u1ebd xu\u1ea5t to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu chi ph\u00ed nh\u00e2n c\u00f4ng \u0111\u01b0a v\u00e0o gi\u1ea3m chi ph\u00ed =&gt; gi\u1ea3m gi\u00e1 th\u00e0nh =&gt; gi\u1ea3m gi\u00e1 v\u1ed1n =&gt; l\u00e3i khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0ng n\u1ebfu chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0o cao h\u01a1n d\u1ef1 to\u00e1n th\u00ec n\u1ebfu l\u00e0m theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec:<\/span><\/p>\n<p><b>M\u1ed9t l\u00e0:<\/b><span style=\"font-weight: 400;\"> Lo\u1ea1i ngay t\u1eeb \u0111\u1ea7u Cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, \u1edf t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u00f3 n\u1eb1m \u1edf m\u1ee5c B4 c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf x 20%.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Ph\u1ea7n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 622 &#8211; Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><b>Hai l\u00e0: <\/b><span style=\"font-weight: 400;\">V\u1eabn t\u1eadp h\u1ee3p v\u00e0o 154 \u0111\u1ec3 theo d\u00f5i v\u00e0 sau n\u00e0y khi c\u00f4ng tr\u00ecnh k\u1ebft th\u00fac l\u00fac k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 154\/ C\u00f3 622<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 632\/ C\u00f3 154 = V\u1eadt li\u1ec7u d\u1ef1 to\u00e1n + ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t d\u1ef1 to\u00e1n.<\/span><\/p>\n<h1><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/h1>\n<p><b>B\u01b0\u1edbc 1. H\u1ea1ch to\u00e1n chi ph\u00ed sx chung<\/b><\/p>\n<p><b><i>H\u1ea1ch to\u00e1n:<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 627,1331<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 111,112,331,142,242\u2026\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">=&gt; Chi ph\u00ed n\u00e0y ph\u00e2n b\u1ed5 theo y\u1ebfu t\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 = (ti\u00eau ch\u00ed ph\u00e2n b\u1ed5*100\/ t\u1ed5ng 621 trong th\u00e1ng)%* t\u1ed5ng 627 trong th\u00e1ng.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 2. Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 154<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Chi ti\u1ebft cho c\u00e1c c\u00f4ng tr\u00ecnh 15401,15402,15403<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 154<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 627<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed <\/span><span style=\"font-weight: 400;\">s\u1ea3n xu\u1ea5t chung<\/span><span style=\"font-weight: 400;\"> trong d\u1ef1 to\u00e1n v\u1edbi th\u1ef1c t\u1ebf thi c\u00f4ng c\u00f3 th\u1ec3 xu\u1ea5t ch\u00eanh l\u1ec7ch so v\u1edbi d\u1ef1 to\u00e1n. Chi ph\u00ed c\u00f3 th\u1ec3 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n m\u1ed9t ch\u00fat c\u00e0ng t\u1ed1t v\u00ec th\u1ef1c t\u1ebf kh\u00f4ng th\u1ec3 kh\u1edbp 100%. \u0110\u1eebng \u0111\u1ec3 ch\u00eanh l\u1ec7ch nhi\u1ec1u qu\u00e1 l\u00e0 \u0111\u01b0\u1ee3c n\u1ebfu ch\u00eanh l\u1ec7ch qu\u00e1 cao th\u00ec thu\u1ebf s\u1ebd xu\u1ea5t to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y. N\u1ebfu chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0a v\u00e0o gi\u1ea3m chi ph\u00ed =&gt; gi\u1ea3m gi\u00e1 th\u00e0nh =&gt; gi\u1ea3m gi\u00e1 v\u1ed1n =&gt; L\u00e3i khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0ng n\u1ebfu chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0o cao h\u01a1n d\u1ef1 to\u00e1n th\u00ec n\u1ebfu l\u00e0m theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec:<\/span><\/p>\n<p><b>M\u1ed9t l\u00e0:<\/b><span style=\"font-weight: 400;\">\u00a0 Lo\u1ea1i ngay t\u1eeb \u0111\u1ea7u cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, \u1edf t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u00f3 n\u1eb1m \u1edf m\u1ee5c B4 c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf x 20%.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng (Chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 ho\u1eb7c v\u01b0\u1ee3t d\u1ef1 to\u00e1n).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 627 &#8211; Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n<p><b>Hai l\u00e0: <\/b><span style=\"font-weight: 400;\">V\u1eabn t\u1eadp h\u1ee3p v\u00e0o 154 \u0111\u1ec3 theo d\u00f5i v\u00e0 sau n\u00e0y khi c\u00f4ng tr\u00ecnh k\u1ebft th\u00fac l\u00fac k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 154\/ C\u00f3 627<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 632\/ C\u00f3 154 = V\u1eadt li\u1ec7u d\u1ef1 to\u00e1n + ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t d\u1ef1 to\u00e1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, \u1edf t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u00f3 n\u1eb1m \u1edf m\u1ee5c B4=TK 632 ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t d\u1ef1 to\u00e1n c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf x 20%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ee9ng t\u1eeb:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o + phi\u1ebfu chi ti\u1ec1n, phi\u1ebfu ho\u1ea1ch to\u00e1n, \u1ee7y nhi\u1ec7m chi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng ph\u00e2n b\u1ed5 CCDC, TSC\u0110<\/span><\/li>\n<\/ul>\n<h1><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n doanh thu, gi\u00e1 v\u1ed1n<\/span><\/h1>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u00f4ng tr\u00ecnh ch\u01b0a k\u1ebft th\u00fac k\u00e9o d\u00e0i nhi\u1ec1u th\u00e1ng, n\u0103m th\u00ec c\u1ee9 treo tr\u00ean 154 cho \u0111\u1ebfn khi ho\u00e0n th\u00e0nh. Khi nghi\u1ec7m thu ho\u00e0n th\u00e0nh + x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng + quy\u1ebft to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng l\u00e0 d\u1ef1a v\u00e0o kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u00e3 thi c\u00f4ng v\u00e0 thanh to\u00e1n + xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf n\u00e0y.<\/span><\/p>\n<p><b>Doanh thu<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 111,112,131<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 511,33311<\/span><\/p>\n<p><b>Gi\u00e1 v\u1ed1n<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 632<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 154<\/span><\/p>\n<h1><span style=\"font-weight: 400;\">C\u1ea5t gi\u1eef ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u c\u00f4ng tr\u00ecnh<\/span><\/h1>\n<p><span style=\"font-weight: 400;\">Sau khi k\u1ebft th\u00fac m\u1ed7i c\u00f4ng tr\u00ecnh c\u1ea7n \u0111\u00f3ng th\u00e0nh 1 ki\u1ec7n (th\u00f9ng) ch\u1ee9a t\u1ea5t c\u00e1c c\u00e1c t\u00e0i li\u1ec7u, bao g\u1ed3m: H\u1ee3p \u0111\u1ed3ng, thanh l\u00fd, bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu, c\u00f4ng v\u0103n, h\u1ed3 s\u01a1 thanh to\u00e1n, h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng, b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng, b\u00e1o c\u00e1o kinh t\u1ebf k\u1ef9 thu\u1eadt, th\u01b0\u01a1ng th\u1ea3o h\u1ee3p \u0111\u1ed3ng&#8230; d\u00e1n nh\u00e3n m\u00e1c ghi ch\u00fa t\u00ean c\u00f4ng tr\u00ecnh m\u00e3 154.<\/span><\/p>\n<h1><span style=\"font-weight: 400;\">C\u00e1c v\u1ea5n \u0111\u1ec1 l\u01b0u \u00fd<\/span><\/h1>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 xu\u1ea5t v\u1eadt t\u01b0, v\u00e0 nh\u00e2n c\u00f4ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u1ea3i b\u00e1m s\u00e1t \u0111\u1ec3 tr\u00e1nh \u0111\u01b0a v\u00e0o v\u01b0\u1ee3t khung =&gt; b\u1ecb xu\u1ea5t to\u00e1n sau n\u00e0y.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 to\u00e1n l\u00e0 do c\u00e1c k\u1ef9 s\u01b0 x\u00e2y d\u1ef1ng \u1edf ph\u00f2ng k\u1ef9 thu\u1eadt l\u1eadp b\u1ea1n sang b\u00ean \u0111\u00f3 xin b\u1ea3n m\u1ec1m b\u1eb1ng excel ho\u1eb7c b\u1eb1ng quy\u1ec3n d\u1ef1 to\u00e1n: trong d\u1ef1 to\u00e1n c\u00f3 \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, s\u1ea3n xu\u1ea5t chung, v\u00e0 chi ph\u00ed m\u00e1y thi c\u00f4ng&#8230; t\u1ea5t c\u1ea3 th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 tr\u00ean: \u201c<\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p chi ph\u00ed<\/b><span style=\"font-weight: 400;\">\u201d.<\/span><\/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\/cach-hach-toan-cho-cong-ty-xay-dung\/'><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\/cach-hach-toan-cho-cong-ty-xay-dung\/\" 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\/cach-hach-toan-cho-cong-ty-xay-dung\/\" 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%20cho%20c%C3%B4ng%20ty%20x%C3%A2y%20d%E1%BB%B1ng&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Fcach-hach-toan-cho-cong-ty-xay-dung%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\/cach-hach-toan-cho-cong-ty-xay-dung\/', 'C%C3%A1ch%20h%E1%BA%A1ch%20to%C3%A1n%20cho%20c%C3%B4ng%20ty%20x%C3%A2y%20d%E1%BB%B1ng', '' )\" ><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: S\u01b0u t\u1ea7m C\u00e1c b\u01b0\u1edbc trong quy tr\u00ecnh h\u1ea1ch to\u00e1n cho c\u00f4ng ty x\u00e2y d\u1ef1ng m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i ch\u00fa \u00fd v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0o th\u01b0\u1eddng hay g\u1eb7p ph\u1ea3i sai s\u00f3t kh\u00f4ng mong mu\u1ed1n? H\u00e3y c\u00f9ng ch\u00fang t\u00f4i\u00a0 t\u00ecm hi\u1ec3u ngay trong b\u00e0i vi\u1ebft sau \u0111\u00e2y. H\u1ea1ch to\u00e1n&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3794,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"modified_by":"admin","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 cho c\u00f4ng ty x\u00e2y d\u1ef1ng - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\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=\"http:\/\/htttdn.com\/index.php\/cach-hach-toan-cho-cong-ty-xay-dung\/\" \/>\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 cho c\u00f4ng ty x\u00e2y d\u1ef1ng - 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