{"id":8565,"date":"2023-09-29T09:00:53","date_gmt":"2023-09-29T02:00:53","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8565"},"modified":"2025-11-27T11:33:48","modified_gmt":"2025-11-27T04:33:48","slug":"cong-viec-cua-mot-ke-toan-xay-dung-co-ban","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cong-viec-cua-mot-ke-toan-xay-dung-co-ban\/","title":{"rendered":"C\u00d4NG VI\u1ec6C C\u1ee6A M\u1ed8T K\u1ebe TO\u00c1N X\u00c2Y D\u1ef0NG C\u01a0 B\u1ea2N"},"content":{"rendered":"

C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c kh\u00f3 trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. FTS s\u1ebd chia s\u1ebb kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u1ea7n l\u00e0m.<\/strong><\/em><\/p>\n

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<\/dt>\n
D\u1ef0 TO\u00c1N X\u00c2Y D\u1ef0NG<\/dd>\n<\/dl>\n<\/div>\n

\u0110\u1ec3 c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 l\u00e0m t\u1ed1t c\u00f4ng vi\u1ec7c trong c\u00f4ng ty x\u00e2y d\u1ef1ng th\u00ec c\u1ea7n n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c c\u01a1 b\u1ea3n\u00a0quy tr\u00ecnh c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng:<\/p>\n

K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 quy tr\u00ecnh c\u00f4ng vi\u1ec7c nh\u01b0 sau:<\/strong><\/p>\n

1.\u00a0\u0110\u1ecdc, ph\u00e2n t\u00edch h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u00f3c t\u00e1ch d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh trong k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong><\/p>\n

1.1. Ph\u00e2n t\u00edch h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft x\u00e2y d\u1ef1ng gi\u1eefa c\u00f4ng ty v\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u1ec1 c\u00e1c\u00a0v\u1ea5n \u0111\u1ec1 sau:<\/strong><\/h3>\n

T\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, th\u1eddi h\u1ea1n thi c\u00f4ng, th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n\u2026<\/p>\n

1.2. B\u00f3c t\u00e1ch chi ph\u00ed d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh.<\/strong><\/h3>\n
    \n
  • Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp: B\u00f3c t\u00e1ch t\u1eebng h\u1ea1ng m\u1ee5c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u chi ti\u1ebft \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch l\u1ea5y v\u1eadt t\u01b0<\/li>\n<\/ul>\n
      \n
    • B\u00f3c t\u00e1ch chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp: Chi ph\u00ed n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng c\u00f4ng nh\u00e2n c\u1ea7n l\u1ea5y cho m\u1ed9t c\u00f4ng tr\u00ecnh \u0111ang thi c\u00f4ng<\/li>\n<\/ul>\n
        \n
      • Chi ph\u00ed qu\u1ea3n l\u00fd chung: G\u1ed3m chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed ph\u00e2n b\u1ed5 CCDC v\u00e0 c\u00e1c chi ph\u00ed mua ngo\u00e0i kh\u00e1c<\/li>\n<\/ul>\n
          \n
        • Chi ph\u00ed m\u00e1y thi c\u00f4ng: chi ph\u00ed ca m\u00e1y, l\u01b0\u1ee3ng d\u1ea7u c\u1ea7n l\u1ea5y cho m\u1ed7i c\u00f4ng tr\u00ecnh<\/li>\n<\/ul>\n

          2. C\u00e1c c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 ph\u00e1t sinh trong k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong><\/h4>\n

          2.1. Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u: C\u0103n c\u1ee9 v\u00e0o d\u1ef1 to\u00e1n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u\u00a0\u0111\u1ec3 l\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o nguy\u00ean v\u1eadt li\u1ec7u<\/strong><\/h3>\n

          Ch\u00fa \u00fd:<\/p>\n

          + Chi ph\u00ed ph\u1ea3i tr\u01b0\u1edbc khi nghi\u1ec7m thu c\u00f4ng tr\u00ecnh v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/p>\n

          + L\u01b0\u1ee3ng nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i b\u1eb1ng, th\u1ea5p h\u01a1n ho\u1eb7c cao h\u01a1n m\u1ed9t \u00edt so v\u1edbi d\u1ef1 to\u00e1n. V\u00ec n\u1ebfu ch\u00eanh l\u1ec7ch cao qu\u00e1 so v\u1edbi d\u1ef1 to\u00e1n th\u00ec khi quy\u1ebft to\u00e1n s\u1ebd b\u1ecb lo\u1ea1i ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd.<\/p>\n

          + B\u00e1m s\u00e1t v\u00e0o b\u1ea3ng b\u00f3c t\u00e1ch chi ph\u00ed \u0111\u1ec3 theo d\u00f5i vi\u1ec7c \u0111\u01b0a chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0o c\u00f3 theo \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh kh\u00f4ng.<\/p>\n

          + Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho n\u00ean \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3. B\u1edfi v\u00ec trong c\u00f4ng ty x\u00e2y d\u1ef1ng vi\u1ec7c nh\u1eadp xu\u1ea5t kho v\u1eadt t\u01b0 di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean<\/p>\n

          2.2.\u00a0Chi ph\u00ed nh\u00e2n c\u00f4ng:<\/strong><\/h3>\n
            \n
          • Chu\u1ea9n b\u1ecb h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e2n c\u00f4ng th\u1eddi v\u1ee5, h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n<\/li>\n
          • L\u1eadp v\u00e0 theo d\u00f5i b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n c\u00f4ng theo ti\u1ebfn \u0111\u1ed9 thi c\u00f4ng th\u1ef1c t\u1ebf<\/li>\n<\/ul>\n
              \n
            • H\u1ea1ch to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng chi ti\u1ebft theo c\u00f4ng tr\u00ecnh.<\/li>\n
            • Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp bao g\u1ed3m:<\/li>\n<\/ul>\n

              + Ti\u1ec1n l\u01b0\u01a1ng ch\u00ednh c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp thi c\u00f4ng x\u00e2y l\u1eafp: c\u00f4ng nh\u00e2n m\u1ed9c,\u00a0x\u00e2y, u\u1ed1n s\u1eaft,\u2026khu\u00e2n v\u00e1c m\u00e1y m\u00f3c thi c\u00f4ng, c\u1ea1o r\u1ec9 s\u1eaft th\u00e9p\u2026<\/p>\n

              + Ti\u1ec1n l\u01b0\u01a1ng ph\u1ee5 c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp x\u00e2y l\u1eafp<\/p>\n

              + C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p theo l\u01b0\u01a1ng: l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, ph\u1ee5 c\u1ea5p tr\u00e1ch\u00a0nhi\u1ec7m,\u2026.<\/p>\n

              + Ngo\u00e0i ra c\u00f2n c\u00f3 ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho lao \u0111\u1ed9ng thu\u00ea ngo\u00e0i:<\/p>\n

              Ghi ch\u00fa: Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n tr\u00edch BHXH,<\/p>\n

              BHYT, KPC\u0110 theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u00ednh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp thi c\u00f4ng x\u00e2y l\u1eafp. Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp c\u0169ng kh\u00f4ng t\u00ednh ti\u1ec1n \u0103n gi\u1eefa ca c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp x\u00e2y l\u1eafp. C\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/p>\n

              2.3. Chi ph\u00ed qu\u1ea3n l\u00fd chung:<\/strong><\/h3>\n

              g\u1ed3m chi ph\u00ed ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp g\u1eafn li\u1ec1n v\u1edbi t\u1eebng \u0111\u01a1n v\u1ecb thi c\u00f4ng<\/p>\n

              + Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u0111\u1ed9i, ti\u1ec1n \u0103n ca v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m<\/p>\n

              + Chi ph\u00ed v\u1eadt li\u1ec7u: s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng TSC\u0110, chi ph\u00ed l\u00e1n tr\u1ea1i t\u1ea1m th\u1eddi<\/p>\n

              + Chi ph\u00ed d\u1ee5ng c\u1ee5 x\u00e2y l\u1eafp: cu\u1ed1c, x\u1ebbng, gi\u00e0n gi\u00e1o, v\u00e1n khu\u00f4n<\/p>\n

              2.4. Chi ph\u00ed m\u00e1y thi c\u00f4ng:<\/strong><\/h3>\n
                \n
              • Tr\u00edch kh\u1ea5u hao theo t\u1eebng th\u00e1ng. \u0110\u1ed1i v\u1edbi m\u00e1y thi c\u00f4ng tham gia nhi\u1ec1u c\u00f4ng<\/li>\n<\/ul>\n

                tr\u00ecnh th\u00ec k\u1ebf to\u00e1n \u0111\u01b0a ra m\u1ed7i c\u00f4ng tr\u00ecnh s\u1eed d\u1ee5ng trong kho\u1ea3ng th\u1eddi gian n\u00e0o \u0111\u1ec3 ph\u00e2n b\u1ed5 kh\u1ea5u hao cho c\u00f4ng tr\u00ecnh \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f3 x\u00e1c \u0111\u1ecbnh th\u00ec k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chung \u0111\u1ec3 ph\u00e2n b\u1ed5 v\u00e0o cu\u1ed1i th\u00e1ng.<\/p>\n

                3.\u00a0T\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh trong k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong><\/h4>\n
                  \n
                • Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1ed9t l\u1ea7n khi nghi\u1ec7m thu to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh: C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n nghi\u1ec7m thu x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/li>\n<\/ul>\n
                    \n
                  • Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n nhi\u1ec1u l\u1ea7n cho m\u1ed9t c\u00f4ng tr\u00ecnh: C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u1ee7a t\u1eebng giai \u0111o\u1ea1n c\u1ee7a c\u00f4ng tr\u00ecnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT. Khi k\u1ebft th\u00fac ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh k\u1ebf to\u00e1n s\u1ebd t\u1eadp h\u1ee3p c\u00e1c l\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n cho t\u1eebng giai \u0111o\u1ea1n r\u1ed3i so s\u00e1nh v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb tr\u00ean d\u1ef1 to\u00e1n c\u0169ng nh\u01b0 h\u1ee3p \u0111\u1ed3ng xem kh\u1edbp s\u1ed1 ch\u01b0a.<\/li>\n<\/ul>\n

                    4. C\u00f4ng vi\u1ec7c cu\u1ed1i k\u1ef3 c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong><\/h4>\n
                      \n
                    • L\u01b0u tr\u1eef to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb ph\u00e1t sinh m\u1ed9t c\u00e1ch khoa h\u1ecdc, d\u1ec5 t\u00ecm<\/li>\n
                    • \u0110\u1ed1i chi\u1ebfu gi\u1eefa d\u1ef1 to\u00e1n v\u00e0 th\u1ef1c t\u1ebf ph\u00e1t sinh. \u0110\u1ed1i chi\u1ebfu gi\u1eefa ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o v\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u1ec3 l\u00ean k\u1ebf ho\u1ea1ch c\u00e2n \u0111\u1ed1i \u0111\u1ea7u v\u00e0o<\/li>\n<\/ul>\n
                        \n
                      • R\u00e0 so\u00e1t l\u1ea1i c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch thanh to\u00e1n ho\u1eb7c \u0111\u00f2i n\u1ee3 k\u1ecbp th\u1eddi<\/li>\n<\/ul>\n
                          \n
                        • L\u1eadp b\u00e1o c\u00e1o thu\u1ebf th\u00e1ng, qu\u00fd v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/li>\n
                        • L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a c\u1ea5p tr\u00ean<\/li>\n
                        • X\u1eed l\u00fd c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c li\u00ean quan<\/li>\n
                        • C\u00f3 kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u thanh tra, quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n

                          \u1ede FTS, m\u1ecdi c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ec1u d\u1ec5 d\u00e0ng nh\u1edd t\u00ednh k\u1ebf th\u1eeba d\u1eef li\u1ec7u c\u1ee7a ph\u1ea7n m\u1ec1m v\u00e0 t\u1ed1c \u0111\u1ed9 x\u1eed liis nhanh ch\u00f3ng gi\u00fap \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nhu c\u1ea7u k\u1ebf to\u00e1n v\u00e0 gi\u1ea3m thi\u1ec3u c\u00f4ng vi\u1ec7c gi\u00fap k\u1ebf to\u00e1n nh\u00e0n h\u01a1n.<\/p>\n

                          B\u1ea1n quan t\u00e2m \u0111\u1ebfn d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n h\u00e3y \u0111i\u1ec1n th\u00f4ng tin v\u00e0o form sau:<\/p>\n

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                          C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c kh\u00f3 trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. FTS s\u1ebd chia s\u1ebb kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u1ea7n l\u00e0m. D\u1ef0 TO\u00c1N X\u00c2Y D\u1ef0NG \u0110\u1ec3 c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 l\u00e0m t\u1ed1t c\u00f4ng vi\u1ec7c trong […]<\/p>\n","protected":false},"featured_media":0,"template":"","article_category":[10],"class_list":["post-8565","article","type-article","status-publish","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8565"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}