1.Chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 g\u00ec?<\/strong><\/h5>\n![\"H\u1ea1ch](\"https:\/\/ubot.vn\/wp-content\/uploads\/2022\/10\/chi-phi-nht-05.jpg\")
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Ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi thu\u00ea v\u1eadn chuy\u1ec3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n \u0111\u1ec3 ng\u01b0\u1eddi n\u00e0y v\u1eadn chuy\u1ec3n theo nh\u1eefng \u0111i\u1ec1u ki\u1ec7n m\u00e0 hai b\u00ean \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n.<\/p>\n
C\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a hi\u1ec7n nay ph\u1ee5 thu\u1ed9c r\u1ea5t nhi\u1ec1u y\u1ebfu t\u1ed1 c\u1ee7a t\u1eebng n\u01a1i v\u00e0 c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00eam nhi\u1ec1u ph\u00ed kh\u00e1c nh\u01b0 VAT, ph\u1ee5 x\u0103ng, ph\u00ed ship h\u00e0ng\u2026theo quy \u0111\u1ecbnh c\u1ee7a m\u1ed7i n\u01a1i cung c\u1ea5p d\u1ecbch v\u1ee5. Chi ph\u00ed v\u1eadn chuy\u1ec3n g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng th\u00eam ch\u1ea5t l\u01b0\u1ee3ng, \u0111\u1ed9 uy t\u00edn v\u00e0 t\u00ednh an to\u00e0n trong v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a. Th\u00f4ng th\u01b0\u1eddng, m\u1ed7i c\u00f4ng ty, \u0111\u01a1n v\u1ecb v\u00e2n t\u1ea3i s\u1ebd c\u00f3 nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c, c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n c\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n ri\u00eang. Ch\u1edf h\u00e0ng l\u00ean v\u00f9ng n\u00fai \u0111\u1ecba h\u00ecnh hi\u1ec3m tr\u1edf, kh\u00f3 di chuy\u1ec3n s\u1ebd t\u1ed1n nhi\u1ec1u ti\u1ec1n h\u01a1n so v\u1edbi \u0111\u01b0\u1eddng b\u1ed9,..Tuy nhi\u00ean, d\u00f9 cao hay th\u1ea5p, \u0111\u1eaft hay r\u1ebb th\u00ec t\u1ea5t c\u1ea3 c\u00e1c c\u00e1ch t\u00ednh \u0111\u1ec1u c\u00e0n ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n
2. H\u1ea1ch to\u00e1n chi ph\u00ed v\u00e2n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/strong><\/h5>\nTheo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 02 v\u1ec1 h\u00e0ng t\u1ed3n kho, h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 g\u1ed1c, bao g\u1ed3m: Chi ph\u00ed mua, chi ph\u00ed ch\u1ebf bi\u1ebfn v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c ph\u00e1t sinh \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c h\u00e0ng t\u1ed3n kho \u1edf \u0111\u1ecba \u0111i\u1ec3m v\u00e0 tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i.<\/p>\n
Trong \u0111\u00f3 chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n trong qu\u00e1 tr\u00ecnh mua h\u00e0ng thu\u1ed9c nh\u00f3m chi ph\u00ed mua, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho.<\/p>\n
Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 03: Chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ed1c x\u1ebfp ban \u0111\u1ea7u l\u00e0 nh\u00f3m chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh nguy\u00ean gi\u00e1 TSC\u0110.<\/p>\n
Nh\u01b0 v\u1eady, chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho ho\u1eb7c TSC\u0110 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
Khi doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a s\u1ebd ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n, k\u1ebf to\u00e1n vi\u00ean ti\u1ebfn h\u00e0nh ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho, b\u00fat to\u00e1n ghi nh\u1eadn:<\/p>\n
N\u1ee3 TK 156, 152, 155, 211: s\u1ed1 ti\u1ec1n v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho ho\u1eb7c nguy\u00ean gi\u00e1 TSC\u0110<\/p>\n
N\u1ee3 TK 133: s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n
C\u00f3 TK 111,112,131<\/p>\n
Tuy nhi\u00ean, c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n trong th\u1ef1c t\u1ebf s\u1ebd ph\u1ee9c t\u1ea1p h\u01a1n, do c\u00f3 c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua nhi\u1ec1u m\u1eb7t h\u00e0ng ho\u1eb7c nhi\u1ec1u lo\u1ea1i t\u00e0i s\u1ea3n trong c\u00f9ng 1 l\u1ea7n v\u1eadn chuy\u1ec3n. L\u00fac n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n cho t\u1eebng lo\u1ea1i m\u1eb7t h\u00e0ng, chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u00ean d\u01b0\u1edbi.<\/p>\n
![\"Top](\"https:\/\/lh3.googleusercontent.com\/proxy\/XBf75KV-9BBewAIF0N4LQ5xh0TlFZbBQyOu1xsm1e-lUe7Vzl15ujBgA5Q1qfPDo98UQyZzhXNPNj3DIw_EcgAS3wGU\")
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3. H\u01b0\u1edbng d\u1eabn ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n:<\/strong><\/h5>\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u1eeb 02 m\u1eb7t h\u00e0ng tr\u1edf l\u00ean th\u00ec chi ph\u00ed v\u1eadn chuy\u1ec3n n\u00f3i ri\u00eang v\u00e0 chi ph\u00ed mua h\u00e0ng n\u00f3i chung c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i m\u1eb7t h\u00e0ng tr\u01b0\u1edbc r\u1ed3i m\u1edbi ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n ri\u00eang cho t\u1eebng m\u1eb7t h\u00e0ng v\u00e0o gi\u00e1 tr\u1ecb nh\u1eadp kho<\/a> hay nguy\u00ean gi\u00e1 c\u1ee7a ch\u00fang.<\/p>\nHi\u1ec7n nay, k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n, bao g\u1ed3m:<\/p>\n
\n- Ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c gi\u00e1 mua<\/li>\n
- Ph\u00e2n b\u1ed5 theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua<\/li>\n<\/ul>\n
![\"H\u01b0\u1edbng](\"https:\/\/vantaithaihung.vn\/wp-content\/uploads\/2020\/11\/hach-toan-chi-phi-van-chuyen-2.jpg\")
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a. Ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo ti\u00eau th\u1ee9c gi\u00e1 mua<\/em><\/strong><\/p>\nN\u1ebfu doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo ti\u00eau th\u1ee9c gi\u00e1 mua h\u00e0ng h\u00f3a th\u00ec\u00a0 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n ph\u00e2n b\u1ed5 theo c\u00f4ng th\u1ee9c:<\/p>\n
Chi ph\u00ed ph\u00e2n b\u1ed5 cho h\u00e0ng nh\u1eadp kho\u00a0 =\u00a0 (Chi ph\u00ed mua t\u1eebng m\u1eb7t h\u00e0ng\/ T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng mua)\u00a0 x\u00a0 Chi ph\u00ed v\u1eadn chuy\u1ec3n chung<\/em><\/strong><\/p>\nPh\u00e2n b\u1ed5 chi ph\u00ed theo c\u00e1ch th\u1ee9c n\u00e0y c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 t\u00ednh ch\u00ednh x\u00e1c cao h\u01a1n, do \u0111\u00f3 nh\u1eefng l\u00f4 h\u00e0ng c\u00f3 ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb l\u1edbn th\u00ec n\u00ean s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y. Tuy nhi\u00ean, v\u00ec t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c gi\u00e1 mua t\u01b0\u01a1ng \u0111\u1ed1i ph\u1ee9c t\u1ea1p n\u00ean trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng nh\u1eadp l\u1edbn th\u00ec s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1ebd g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n.<\/p>\n
b. Ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua<\/em><\/strong><\/p>\nN\u1ebfu l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua, k\u1ebf to\u00e1n vi\u00ean t\u00ednh to\u00e1n nh\u01b0 sau:<\/p>\n
Chi ph\u00ed ph\u00e2n b\u1ed5 cho h\u00e0ng nh\u1eadp kho\u00a0 =\u00a0 (S\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng\/ T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng mua)\u00a0 x\u00a0 Chi ph\u00ed v\u1eadn chuy\u1ec3n chung<\/em><\/strong><\/p>\n\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean l\u1ef1a ch\u1ecdn h\u01a1n v\u00ec t\u00ednh to\u00e1n d\u1ec5 d\u00e0ng h\u01a1n. Tuy nhi\u00ean, k\u1ebft qu\u1ea3 c\u1ee7a ph\u00e2n b\u1ed5 chi ph\u00ed theo s\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng mang t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u1ed1i v\u00ec c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a m\u00e0 c\u00f4ng ty \u0111\u00e3 nh\u1eadp v\u1ec1 kho.<\/p>\n
L\u01b0u \u00fd:<\/em><\/p>\nNgo\u00e0i ra, c\u00f3 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ee9c t\u1ea1p h\u01a1n, \u0111\u00f3 l\u00e0 khi c\u00e1c h\u00e0ng h\u00f3a, TSC\u0110<\/a>, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, nguy\u00ean v\u1eadt li\u1ec7u\u2026\u0111\u1ea7u v\u00e0o d\u00f9ng \u0111\u1ec3 SXKD s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf GTGT v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u2013 c\u00f9ng ch\u1ecbu 1 chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/p>\nL\u00fac n\u00e0y, ngo\u00e0i vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n nh\u01b0 tr\u00ean, k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed v\u1eadn chuy\u1ec3n n\u00e0y. Ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed v\u1eadn chuy\u1ec3n \u1ee9ng v\u1edbi h\u00e0ng h\u00f3a, NVL\u2026d\u00f9ng cho s\u1ea3n ph\u1ea9m kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho<\/a>\/TSC\u0110 t\u01b0\u01a1ng \u1ee9ng.<\/p>\nH\u1ea1ch to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng xuy\u00ean khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch mua, b\u00e1n h\u00e0ng, d\u1ec5 sai s\u00f3t n\u1ebfu chi ph\u00ed v\u1eadn chuy\u1ec3n chung cho nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n kh\u00e1c nhau. Tuy nhi\u00ean, hi\u1ec7n nay nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 ch\u1ecdn ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ERP \u0111\u1ec3 d\u1ec5 d\u00e0ng\u00a0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng minh nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS<\/a> c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed mua b\u00e1n h\u00e0ng gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f3 t\u00ednh ch\u00ednh x\u00e1c cao. \u0110\u0103ng k\u00fd ngay \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n!<\/p>\n[wpforms id=”2158″]<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0110a s\u1ed1 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u1ec1u ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n. V\u00ed d\u1ee5 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, chi ph\u00ed v\u1eadn chuy\u1ec3n g\u1eafn li\u1ec1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng. V\u1eady h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o v\u00e0 k\u1ebf to\u00e1n vi\u00ean ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n […]<\/p>\n","protected":false},"featured_media":13501,"template":"","article_category":[10],"class_list":["post-8967","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8967","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:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13501"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8967"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
<\/p>\nTheo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 02 v\u1ec1 h\u00e0ng t\u1ed3n kho, h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 g\u1ed1c, bao g\u1ed3m: Chi ph\u00ed mua, chi ph\u00ed ch\u1ebf bi\u1ebfn v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c ph\u00e1t sinh \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c h\u00e0ng t\u1ed3n kho \u1edf \u0111\u1ecba \u0111i\u1ec3m v\u00e0 tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i.<\/p>\n
Trong \u0111\u00f3 chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n trong qu\u00e1 tr\u00ecnh mua h\u00e0ng thu\u1ed9c nh\u00f3m chi ph\u00ed mua, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho.<\/p>\n
Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 03: Chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ed1c x\u1ebfp ban \u0111\u1ea7u l\u00e0 nh\u00f3m chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh nguy\u00ean gi\u00e1 TSC\u0110.<\/p>\n
Nh\u01b0 v\u1eady, chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho ho\u1eb7c TSC\u0110 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
Khi doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a s\u1ebd ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n, k\u1ebf to\u00e1n vi\u00ean ti\u1ebfn h\u00e0nh ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho, b\u00fat to\u00e1n ghi nh\u1eadn:<\/p>\n
N\u1ee3 TK 156, 152, 155, 211: s\u1ed1 ti\u1ec1n v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho ho\u1eb7c nguy\u00ean gi\u00e1 TSC\u0110<\/p>\n
N\u1ee3 TK 133: s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n
C\u00f3 TK 111,112,131<\/p>\n
Tuy nhi\u00ean, c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n trong th\u1ef1c t\u1ebf s\u1ebd ph\u1ee9c t\u1ea1p h\u01a1n, do c\u00f3 c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua nhi\u1ec1u m\u1eb7t h\u00e0ng ho\u1eb7c nhi\u1ec1u lo\u1ea1i t\u00e0i s\u1ea3n trong c\u00f9ng 1 l\u1ea7n v\u1eadn chuy\u1ec3n. L\u00fac n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n cho t\u1eebng lo\u1ea1i m\u1eb7t h\u00e0ng, chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u00ean d\u01b0\u1edbi.<\/p>\n
3. H\u01b0\u1edbng d\u1eabn ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n:<\/strong><\/h5>\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u1eeb 02 m\u1eb7t h\u00e0ng tr\u1edf l\u00ean th\u00ec chi ph\u00ed v\u1eadn chuy\u1ec3n n\u00f3i ri\u00eang v\u00e0 chi ph\u00ed mua h\u00e0ng n\u00f3i chung c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i m\u1eb7t h\u00e0ng tr\u01b0\u1edbc r\u1ed3i m\u1edbi ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n ri\u00eang cho t\u1eebng m\u1eb7t h\u00e0ng v\u00e0o gi\u00e1 tr\u1ecb nh\u1eadp kho<\/a> hay nguy\u00ean gi\u00e1 c\u1ee7a ch\u00fang.<\/p>\nHi\u1ec7n nay, k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n, bao g\u1ed3m:<\/p>\n
\n- Ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c gi\u00e1 mua<\/li>\n
- Ph\u00e2n b\u1ed5 theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua<\/li>\n<\/ul>\n
<\/p>\n
a. Ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo ti\u00eau th\u1ee9c gi\u00e1 mua<\/em><\/strong><\/p>\nN\u1ebfu doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo ti\u00eau th\u1ee9c gi\u00e1 mua h\u00e0ng h\u00f3a th\u00ec\u00a0 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n ph\u00e2n b\u1ed5 theo c\u00f4ng th\u1ee9c:<\/p>\n
Chi ph\u00ed ph\u00e2n b\u1ed5 cho h\u00e0ng nh\u1eadp kho\u00a0 =\u00a0 (Chi ph\u00ed mua t\u1eebng m\u1eb7t h\u00e0ng\/ T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng mua)\u00a0 x\u00a0 Chi ph\u00ed v\u1eadn chuy\u1ec3n chung<\/em><\/strong><\/p>\nPh\u00e2n b\u1ed5 chi ph\u00ed theo c\u00e1ch th\u1ee9c n\u00e0y c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 t\u00ednh ch\u00ednh x\u00e1c cao h\u01a1n, do \u0111\u00f3 nh\u1eefng l\u00f4 h\u00e0ng c\u00f3 ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb l\u1edbn th\u00ec n\u00ean s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y. Tuy nhi\u00ean, v\u00ec t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c gi\u00e1 mua t\u01b0\u01a1ng \u0111\u1ed1i ph\u1ee9c t\u1ea1p n\u00ean trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng nh\u1eadp l\u1edbn th\u00ec s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1ebd g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n.<\/p>\n
b. Ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua<\/em><\/strong><\/p>\nN\u1ebfu l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua, k\u1ebf to\u00e1n vi\u00ean t\u00ednh to\u00e1n nh\u01b0 sau:<\/p>\n
Chi ph\u00ed ph\u00e2n b\u1ed5 cho h\u00e0ng nh\u1eadp kho\u00a0 =\u00a0 (S\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng\/ T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng mua)\u00a0 x\u00a0 Chi ph\u00ed v\u1eadn chuy\u1ec3n chung<\/em><\/strong><\/p>\n\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean l\u1ef1a ch\u1ecdn h\u01a1n v\u00ec t\u00ednh to\u00e1n d\u1ec5 d\u00e0ng h\u01a1n. Tuy nhi\u00ean, k\u1ebft qu\u1ea3 c\u1ee7a ph\u00e2n b\u1ed5 chi ph\u00ed theo s\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng mang t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u1ed1i v\u00ec c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a m\u00e0 c\u00f4ng ty \u0111\u00e3 nh\u1eadp v\u1ec1 kho.<\/p>\n
L\u01b0u \u00fd:<\/em><\/p>\nNgo\u00e0i ra, c\u00f3 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ee9c t\u1ea1p h\u01a1n, \u0111\u00f3 l\u00e0 khi c\u00e1c h\u00e0ng h\u00f3a, TSC\u0110<\/a>, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, nguy\u00ean v\u1eadt li\u1ec7u\u2026\u0111\u1ea7u v\u00e0o d\u00f9ng \u0111\u1ec3 SXKD s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf GTGT v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u2013 c\u00f9ng ch\u1ecbu 1 chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/p>\nL\u00fac n\u00e0y, ngo\u00e0i vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n nh\u01b0 tr\u00ean, k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed v\u1eadn chuy\u1ec3n n\u00e0y. Ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed v\u1eadn chuy\u1ec3n \u1ee9ng v\u1edbi h\u00e0ng h\u00f3a, NVL\u2026d\u00f9ng cho s\u1ea3n ph\u1ea9m kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho<\/a>\/TSC\u0110 t\u01b0\u01a1ng \u1ee9ng.<\/p>\nH\u1ea1ch to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng xuy\u00ean khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch mua, b\u00e1n h\u00e0ng, d\u1ec5 sai s\u00f3t n\u1ebfu chi ph\u00ed v\u1eadn chuy\u1ec3n chung cho nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n kh\u00e1c nhau. Tuy nhi\u00ean, hi\u1ec7n nay nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 ch\u1ecdn ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ERP \u0111\u1ec3 d\u1ec5 d\u00e0ng\u00a0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng minh nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS<\/a> c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed mua b\u00e1n h\u00e0ng gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f3 t\u00ednh ch\u00ednh x\u00e1c cao. \u0110\u0103ng k\u00fd ngay \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n!<\/p>\n[wpforms id=”2158″]<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0110a s\u1ed1 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u1ec1u ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n. V\u00ed d\u1ee5 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, chi ph\u00ed v\u1eadn chuy\u1ec3n g\u1eafn li\u1ec1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng. V\u1eady h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o v\u00e0 k\u1ebf to\u00e1n vi\u00ean ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n […]<\/p>\n","protected":false},"featured_media":13501,"template":"","article_category":[10],"class_list":["post-8967","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8967","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:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13501"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8967"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Hi\u1ec7n nay, k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n, bao g\u1ed3m:<\/p>\n
- \n
- Ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c gi\u00e1 mua<\/li>\n
- Ph\u00e2n b\u1ed5 theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua<\/li>\n<\/ul>\n<\/p>\n
a. Ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo ti\u00eau th\u1ee9c gi\u00e1 mua<\/em><\/strong><\/p>\n
N\u1ebfu doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo ti\u00eau th\u1ee9c gi\u00e1 mua h\u00e0ng h\u00f3a th\u00ec\u00a0 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n ph\u00e2n b\u1ed5 theo c\u00f4ng th\u1ee9c:<\/p>\n
Chi ph\u00ed ph\u00e2n b\u1ed5 cho h\u00e0ng nh\u1eadp kho\u00a0 =\u00a0 (Chi ph\u00ed mua t\u1eebng m\u1eb7t h\u00e0ng\/ T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng mua)\u00a0 x\u00a0 Chi ph\u00ed v\u1eadn chuy\u1ec3n chung<\/em><\/strong><\/p>\n
Ph\u00e2n b\u1ed5 chi ph\u00ed theo c\u00e1ch th\u1ee9c n\u00e0y c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 t\u00ednh ch\u00ednh x\u00e1c cao h\u01a1n, do \u0111\u00f3 nh\u1eefng l\u00f4 h\u00e0ng c\u00f3 ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb l\u1edbn th\u00ec n\u00ean s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y. Tuy nhi\u00ean, v\u00ec t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c gi\u00e1 mua t\u01b0\u01a1ng \u0111\u1ed1i ph\u1ee9c t\u1ea1p n\u00ean trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng nh\u1eadp l\u1edbn th\u00ec s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1ebd g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n.<\/p>\n
b. Ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua<\/em><\/strong><\/p>\n
N\u1ebfu l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua, k\u1ebf to\u00e1n vi\u00ean t\u00ednh to\u00e1n nh\u01b0 sau:<\/p>\n
Chi ph\u00ed ph\u00e2n b\u1ed5 cho h\u00e0ng nh\u1eadp kho\u00a0 =\u00a0 (S\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng\/ T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng mua)\u00a0 x\u00a0 Chi ph\u00ed v\u1eadn chuy\u1ec3n chung<\/em><\/strong><\/p>\n
\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean l\u1ef1a ch\u1ecdn h\u01a1n v\u00ec t\u00ednh to\u00e1n d\u1ec5 d\u00e0ng h\u01a1n. Tuy nhi\u00ean, k\u1ebft qu\u1ea3 c\u1ee7a ph\u00e2n b\u1ed5 chi ph\u00ed theo s\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng mang t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u1ed1i v\u00ec c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a m\u00e0 c\u00f4ng ty \u0111\u00e3 nh\u1eadp v\u1ec1 kho.<\/p>\n
L\u01b0u \u00fd:<\/em><\/p>\n
Ngo\u00e0i ra, c\u00f3 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ee9c t\u1ea1p h\u01a1n, \u0111\u00f3 l\u00e0 khi c\u00e1c h\u00e0ng h\u00f3a, TSC\u0110<\/a>, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, nguy\u00ean v\u1eadt li\u1ec7u\u2026\u0111\u1ea7u v\u00e0o d\u00f9ng \u0111\u1ec3 SXKD s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf GTGT v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u2013 c\u00f9ng ch\u1ecbu 1 chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/p>\n
L\u00fac n\u00e0y, ngo\u00e0i vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n nh\u01b0 tr\u00ean, k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed v\u1eadn chuy\u1ec3n n\u00e0y. Ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed v\u1eadn chuy\u1ec3n \u1ee9ng v\u1edbi h\u00e0ng h\u00f3a, NVL\u2026d\u00f9ng cho s\u1ea3n ph\u1ea9m kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho<\/a>\/TSC\u0110 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
H\u1ea1ch to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng xuy\u00ean khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch mua, b\u00e1n h\u00e0ng, d\u1ec5 sai s\u00f3t n\u1ebfu chi ph\u00ed v\u1eadn chuy\u1ec3n chung cho nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n kh\u00e1c nhau. Tuy nhi\u00ean, hi\u1ec7n nay nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 ch\u1ecdn ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ERP \u0111\u1ec3 d\u1ec5 d\u00e0ng\u00a0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng minh nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS<\/a> c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed mua b\u00e1n h\u00e0ng gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f3 t\u00ednh ch\u00ednh x\u00e1c cao. \u0110\u0103ng k\u00fd ngay \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n!<\/p>\n
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\u0110a s\u1ed1 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u1ec1u ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n. V\u00ed d\u1ee5 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, chi ph\u00ed v\u1eadn chuy\u1ec3n g\u1eafn li\u1ec1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng. V\u1eady h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o v\u00e0 k\u1ebf to\u00e1n vi\u00ean ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n […]<\/p>\n","protected":false},"featured_media":13501,"template":"","article_category":[10],"class_list":["post-8967","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8967","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:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13501"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8967"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}