{"id":8837,"date":"2023-12-21T13:42:08","date_gmt":"2023-12-21T06:42:08","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8837"},"modified":"2025-11-27T11:23:08","modified_gmt":"2025-11-27T04:23:08","slug":"danh-gia-chenh-lech-ty-gia","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/danh-gia-chenh-lech-ty-gia\/","title":{"rendered":"\u0110\u00c1NH GI\u00c1 CH\u00caNH L\u1ec6CH T\u1ef6 GI\u00c1:"},"content":{"rendered":"

 <\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Trong c\u00e1c doanh nghi\u1ec7p, qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c c\u00f3 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 cso g\u1ed1c ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i ghi s\u1ed5 k\u1ebf to\u00e1n theo \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u1ed1ng nh\u1ea5t l\u00e0 \u201c\u0110\u1ed3ng\u201d Vi\u1ec7t Nam. V\u00ec th\u1ebf c\u00e1c doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c v\u1ea5n \u0111\u1ec1 quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 theo th\u00f4ng t\u01b0 200.<\/em><\/p>\n

\"T\u00e0i<\/p>\n

1.Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 l\u00e0 g\u00ec?<\/strong><\/h5>\n

Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u00e0 ch\u00eanh l\u1ec7ch t\u1eeb vi\u1ec7c trao \u0111\u1ed5i th\u1ef1c t\u1ebf ho\u1eb7c quy \u0111\u1ed5i c\u00f9ng m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n t\u1ec7 kh\u00e1c sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i kh\u00e1c nhau. Vi\u1ec7c quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam v\u1ec1 nguy\u00ean t\u1eafc ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch. \u0110\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i ph\u1ea3n \u00e1nh theo d\u00f5i nguy\u00ean t\u1ec7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 113 v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/p>\n

Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u1ee7 y\u1ebfu ph\u00e1t s\u1ecbn trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: <\/em><\/p>\n

    \n
  • Th\u1ef1c t\u1ebf mua b\u00e1n, trao \u0111\u1ed5i, thanh to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 trong k\u1ef3.<\/li>\n
  • \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o C\u00e1o t\u00e0i ch\u00ednh<\/li>\n
  • Chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/li>\n<\/ul>\n

    \"B\u00e1o<\/p>\n

    2. H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 theo th\u00f4ng t\u01b0 200<\/strong><\/h5>\n

    2.1. K\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo TT200 ph\u00e1t sinh trong k\u00ec (k\u1ec3 c\u1ea3 h\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc haotj \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00f4ng\u00a0 do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7):<\/strong><\/em><\/p>\n

    a. Khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/em><\/p>\n

    N\u1ee3 TK 151, 152, 153, 156, 157 , 211, 213, 217, 241, 623, 627, 641, 642 (t\u1ef7 gi\u00e1 giao d\u1ecbch thwujc t\u1ebf t\u1ea1i ng\u00e0y gia d\u1ecbch)<\/p>\n

    N\u1ee3 TK 635- Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/p>\n

    C\u00f3 TK 111 (1112), 112 (1122) (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/p>\n

    C\u00f3 TK 515-Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/p>\n

    b. Khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 c\u1ea3u nh\u00e0 cung c\u1ea5p ch\u01b0a thanh to\u00e1n ti\u1ec1n, khi vay ho\u1eb7c nh\u1eadn n\u1ee3 n\u1ed9i b\u1ed9\u2026b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch thwujc t\u1ebf ng\u00e0y giao d\u1ecbch, ghi:<\/em><\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112, 152, 153, 156, 211, 627, 641, 642.<\/p>\n

    C\u00f3 c\u00e1c TK 331, 341, 336\u2026<\/p>\n

    c. Khi \u1ee9ng ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5:<\/em><\/p>\n

    N\u1ee3 TK 331- Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y \u1ee9ng tr\u01b0\u1edbc)<\/p>\n

    N\u1ee3 TK 635- Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/p>\n

    C\u00f3 c\u00e1c TK 111, 112 (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/p>\n

    C\u00f3 TK 515-Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/p>\n

      \n
    • Khi nh\u1eadn v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 t\u1eeb ng\u01b0\u1eddi b\u00e1n, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh theo nguy\u00ean t\u1eafc:<\/li>\n<\/ul>\n

      \u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, k\u1ebf to\u00e1n nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u01b0\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, ghi:<\/em><\/p>\n

      N\u1ee3 TK 151, 152, 153, 156, 157, 211, 213, 317, 241, 623, 627, 641, 642<\/p>\n

      C\u00f3 TK 331- ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf ng\u00e0y \u1ee9ng tr\u01b0\u1edbc)<\/p>\n

      \u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 c\u00f2n n\u1ee3 ch\u01b0a thanh to\u00e1n ti\u1ec1n, k\u1ebf to\u00e1n ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh (ng\u00e0y giao d\u1ecbch), ghi:<\/em><\/p>\n

      N\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642 (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/p>\n

      C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf ng\u00e0y giao d\u1ecbch).<\/p>\n

      d. Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 (n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, n\u1ee3 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, n\u1ee3 n\u1ed9i b\u1ed9\u2026), ghi:<\/em><\/p>\n

      N\u1ee3 c\u00e1c TK 331, 336, 341,\u2026 (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/p>\n

      N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/p>\n

      C\u00f3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/p>\n

      C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/p>\n

      e. Khi ph\u00e1t sinh doanh thu, thu nh\u1eadp kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch, ghi:<\/em><\/p>\n

      N\u1ee3 c\u00e1c TK 111(1112), 112(1122), 131\u2026 (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/p>\n

      C\u00f3 c\u00e1c TK 511, 711 (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch).<\/p>\n

      f. Khi nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 cung c\u1ea5p v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5:<\/em><\/p>\n

        \n
      • K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc, ghi:<\/li>\n<\/ul>\n

        N\u1ee3 c\u00e1c TK 111 (1112), 112 (1122)<\/p>\n

        C\u00f3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n

          \n
        • Khi chuy\u1ec3n giao v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh theo nguy\u00ean t\u1eafc:<\/li>\n<\/ul>\n

          + \u0110\u1ed1i v\u1edbi ph\u1ea7n doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc, ghi:<\/em><\/p>\n

          N\u1ee3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc)<\/p>\n

          C\u00f3 c\u00e1c TK 511, 711.<\/p>\n

          + \u0110\u1ed1i v\u1edbi ph\u1ea7n doanh thu, thu nh\u1eadp ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n, k\u1ebf to\u00e1n ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, ghi:<\/em><\/p>\n

          N\u1ee3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n

          C\u00f3 c\u00e1c TK 511, 711.<\/p>\n

          2.2.\u00a0 K\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh theo th\u00f4ng t\u01b0 200 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7. <\/em><\/strong><\/p>\n

          a. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o:<\/em><\/p>\n

            \n
          • N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/li>\n<\/ul>\n

            N\u1ee3 c\u00e1c TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341,..<\/p>\n

            C\u00f3 TK 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131).<\/p>\n

              \n
            • N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/li>\n<\/ul>\n

              N\u1ee3 TK 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/p>\n

              C\u00f3 c\u00e1c TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341,\u2026<\/p>\n

              b. K\u1ebf to\u00e1n x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7: K\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i (theo s\u1ed1 thu\u1ea7n sau khi b\u00f9 tr\u1eeb s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 c\u1ee7a TK 4131) v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i), ho\u1eb7c doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/em><\/p>\n

                \n
              • K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ghi:<\/li>\n<\/ul>\n

                N\u1ee3 TK 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/p>\n

                C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/p>\n

                  \n
                • K\u1ebft chuy\u1ec3n l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/li>\n<\/ul>\n

                  N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/p>\n

                  C\u00f3 Tk 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/p>\n

                  Ch\u00fa \u00fd: Kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng s\u1ed1 ti\u1ec1n t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh \u0111\u1ec3 ph\u00e2n chia l\u1ee3i t\u1ee9c cho c\u1ed5 \u0111\u00f4ng hay chia li\u00ean doanh. <\/em><\/p>\n

                  3. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting, t\u1ef1 \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, h\u1ea1ch to\u00e1n.<\/strong><\/h5>\n
                    \n
                  • X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ngoai t\u1ec7 theo c\u00e1c c\u00e1c ph\u01b0\u01a1ng ph\u00e1p: B\u00ecnh qu\u00e2n t\u1ee9c th\u01b0\u1eddi, b\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3, nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc, \u0111\u00edch danh.<\/li>\n
                  • T\u00ednh to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i k\u00ec<\/li>\n
                  • T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n, k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i k\u00ec.<\/li>\n
                  • H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng sinh ra ch\u1ee9ng t\u1eeb x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 khi k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3 nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng v\u1edbi lo\u1ea1i ti\u1ec1n l\u00e0 ngo\u1ea1i t\u1ec7.<\/li>\n<\/ul>\n

                    C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u1ef7 gi\u00e1 cu\u1ed1i k\u00ec tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS:<\/em><\/p>\n

                    \u0110\u01b0\u1eddng d\u1eabn: T\u1ed5ng h\u1ee3p\/ Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/p>\n

                    \"\"<\/p>\n

                    C\u00e1c th\u00f4ng tin c\u1ea7n khai b\u00e1o:<\/p>\n

                      \n
                    • K\u1ef3 s\u1ed1 li\u1ec7u: Ch\u1ecdn k\u1ef3 s\u1ed1 li\u1ec7u \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u1ef7 gi\u00e1.<\/li>\n
                    • T\u00e0i kho\u1ea3n: T\u00e0i kho\u1ea3n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/li>\n
                    • Lo\u1ea1i ti\u1ec1n: Ti\u1ec1n t\u1ec7 c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/li>\n
                    • TK ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u1ed1i \u1ee9ng v\u1edbi <<T\u00e0i kho\u1ea3n>> khi h\u1ea1ch to\u00e1n b\u00fat to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/li>\n
                    • T\u1ef7 gi\u00e1: T\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/li>\n<\/ul>\n

                      Sau khi ho\u00e0n th\u00e0nh th\u00f4ng tin khai b\u00e1o, nh\u1ea5n << \u0110\u1ed3ng \u00fd>> ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 t\u1ea1o h\u1ea1ch to\u00e1n t\u1ea1i ng\u00e0y cu\u1ed1i k\u1ef3 s\u1ed1 li\u1ec7u.<\/p>\n

                      Ki\u1ec3m tra h\u1ea1ch to\u00e1n t\u1ea1i \u0111\u01b0\u1eddng d\u1eabn :T\u1ed5ng h\u1ee3p\/ danh s\u00e1ch ch\u1ee9ng t\u1eeb.<\/p>\n

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                        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Trong c\u00e1c doanh nghi\u1ec7p, qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c c\u00f3 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 cso g\u1ed1c ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i ghi s\u1ed5 k\u1ebf to\u00e1n theo \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u1ed1ng nh\u1ea5t l\u00e0 \u201c\u0110\u1ed3ng\u201d […]<\/p>\n","protected":false},"featured_media":0,"template":"","article_category":[10],"class_list":["post-8837","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\/8837","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=8837"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}