{"id":31873,"date":"2021-10-05T10:44:26","date_gmt":"2021-10-05T03:44:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31873"},"modified":"2021-09-27T10:46:39","modified_gmt":"2021-09-27T03:46:39","slug":"chuan-muc-ke-toan-so-2-hang-ton-kho","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31873","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 2 – H\u00c0NG T\u1ed2N KHO"},"content":{"rendered":"

CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM CHU\u1ea8N M\u1ef0C S\u1ed0 02 H\u00c0NG T\u1ed2N KHO
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2001 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n

    \n
  1. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho, g\u1ed3m: X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u00e0 k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho v\u00e0o chi ph\u00ed; Ghi gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cho ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho l\u00e0m c\u01a1 s\u1edf ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
  2. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c tr\u1eeb khi c\u00f3 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c quy \u0111\u1ecbnh cho ph\u00e9p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c cho h\u00e0ng t\u1ed3n kho.<\/li>\n
  3. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/li>\n<\/ol>\n

    H\u00e0ng t\u1ed3n kho: L\u00e0 nh\u1eefng t\u00e0i s\u1ea3n:<\/p>\n

    (a) \u0110\u01b0\u1ee3c gi\u1eef \u0111\u1ec3 b\u00e1n trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng;<\/p>\n

    (b) \u0110ang trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang;<\/p>\n

    (c) Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

    H\u00e0ng t\u1ed3n kho bao g\u1ed3m:<\/p>\n

    – H\u00e0ng h\u00f3a mua v\u1ec1 \u0111\u1ec3 b\u00e1n: H\u00e0ng h\u00f3a t\u1ed3n kho, h\u00e0ng mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng, h\u00e0ng g\u1eedi \u0111i b\u00e1n, h\u00e0ng h\u00f3a g\u1eedi \u0111i gia c\u00f4ng ch\u1ebf bi\u1ebfn;<\/p>\n

    – Th\u00e0nh ph\u1ea9m t\u1ed3n kho v\u00e0 th\u00e0nh ph\u1ea9m g\u1eedi \u0111i b\u00e1n;<\/p>\n

    – S\u1ea3n ph\u1ea9m d\u1edf dang: S\u1ea3n ph\u1ea9m ch\u01b0a ho\u00e0n th\u00e0nh v\u00e0 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kho th\u00e0nh ph\u1ea9m;<\/p>\n

    – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho, g\u1eedi \u0111i gia c\u00f4ng ch\u1ebf bi\u1ebfn v\u00e0 \u0111\u00e3 mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng;<\/p>\n

    – Chi ph\u00ed d\u1ecbch v\u1ee5 d\u1edf dang.<\/p>\n

    Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c: L\u00e0 gi\u00e1 b\u00e1n \u01b0\u1edbc t\u00ednh c\u1ee7a h\u00e0ng t\u1ed3n kho trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng tr\u1eeb (-) chi ph\u00ed \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ho\u00e0n th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed \u01b0\u1edbc t\u00ednh c\u1ea7n thi\u1ebft cho vi\u1ec7c ti\u00eau th\u1ee5 ch\u00fang.<\/p>\n

    Gi\u00e1 hi\u1ec7n h\u00e0nh: L\u00e0 kho\u1ea3n ti\u1ec1n ph\u1ea3i tr\u1ea3 \u0111\u1ec3 mua m\u1ed9t lo\u1ea1i h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ng\u00e0y l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

    N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C X\u00c1C \u0110\u1ecaNH GI\u00c1 TR\u1eca H\u00c0NG T\u1ed2N KHO<\/strong><\/p>\n

      \n
    1. H\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 g\u1ed1c. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c th\u00ec ph\u1ea3i t\u00ednh theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/li>\n<\/ol>\n

      GI\u00c1 G\u1ed0C H\u00c0NG T\u1ed2N KHO<\/strong><\/p>\n

        \n
      1. Gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho 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.<\/li>\n<\/ol>\n

        Chi ph\u00ed mua<\/strong><\/p>\n

          \n
        1. Chi ph\u00ed mua c\u1ee7a h\u00e0ng t\u1ed3n kho bao g\u1ed3m gi\u00e1 mua, c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i, chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n trong qu\u00e1 tr\u00ecnh mua h\u00e0ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua h\u00e0ng t\u1ed3n kho. C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng mua do h\u00e0ng mua kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ph\u1ea9m ch\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb (-) kh\u1ecfi chi ph\u00ed mua.<\/li>\n<\/ol>\n

          Chi ph\u00ed ch\u1ebf bi\u1ebfn<\/strong><\/p>\n

            \n
          1. Chi ph\u00ed ch\u1ebf bi\u1ebfn h\u00e0ng t\u1ed3n kho bao g\u1ed3m nh\u1eefng chi ph\u00ed c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t, nh\u01b0 chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh chuy\u1ec3n h\u00f3a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u00e0nh th\u00e0nh ph\u1ea9m.<\/li>\n<\/ol>\n

            Chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng chi ph\u00ed s\u1ea3n xu\u1ea5t gi\u00e1n ti\u1ebfp, th\u01b0\u1eddng kh\u00f4ng thay \u0111\u1ed5i theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t, nh\u01b0 chi ph\u00ed kh\u1ea5u hao, chi ph\u00ed b\u1ea3o d\u01b0\u1ee1ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng,… v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh \u1edf c\u00e1c ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t.<\/p>\n

            Chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i l\u00e0 nh\u1eefng chi ph\u00ed s\u1ea3n xu\u1ea5t gi\u00e1n ti\u1ebfp, th\u01b0\u1eddng thay \u0111\u1ed5i tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1ea7n nh\u01b0 tr\u1ef1c ti\u1ebfp theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t, nh\u01b0 chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u gi\u00e1n ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng gi\u00e1n ti\u1ebfp.<\/p>\n

              \n
            1. Chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed ch\u1ebf bi\u1ebfn cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng c\u1ee7a m\u00e1y m\u00f3c s\u1ea3n xu\u1ea5t. C\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng l\u00e0 s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u1ea1t \u0111\u01b0\u1ee3c \u1edf m\u1ee9c trung b\u00ecnh trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n s\u1ea3n xu\u1ea5t b\u00ecnh th\u01b0\u1eddng.<\/li>\n<\/ol>\n

              – Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t ra cao h\u01a1n c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng th\u00ec chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n

              – Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t ra th\u1ea5p h\u01a1n c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng th\u00ec chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed ch\u1ebf bi\u1ebfn cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m theo m\u1ee9c c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng. Kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/p>\n

              Chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 h\u1ebft v\u00e0o chi ph\u00ed ch\u1ebf bi\u1ebfn cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n

                \n
              1. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t quy tr\u00ecnh s\u1ea3n xu\u1ea5t ra nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m trong c\u00f9ng m\u1ed9t kho\u1ea3ng th\u1eddi gian m\u00e0 chi ph\u00ed ch\u1ebf bi\u1ebfn c\u1ee7a m\u1ed7i lo\u1ea1i s\u1ea3n ph\u1ea9m kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch t\u00e1ch bi\u1ec7t, th\u00ec chi ph\u00ed ch\u1ebf bi\u1ebfn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p v\u00e0 nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<\/ol>\n

                Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ea3n ph\u1ea9m ph\u1ee5, th\u00ec gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m ph\u1ee5 \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c v\u00e0 gi\u00e1 tr\u1ecb n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) kh\u1ecfi chi ph\u00ed ch\u1ebf bi\u1ebfn \u0111\u00e3 t\u1eadp h\u1ee3p chung cho s\u1ea3n ph\u1ea9m ch\u00ednh.<\/p>\n

                Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c<\/strong><\/p>\n

                  \n
                1. Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ngo\u00e0i chi ph\u00ed mua v\u00e0 chi ph\u00ed ch\u1ebf bi\u1ebfn h\u00e0ng t\u1ed3n kho. V\u00ed d\u1ee5, trong gi\u00e1 g\u1ed1c th\u00e0nh ph\u1ea9m c\u00f3 th\u1ec3 bao g\u1ed3m chi ph\u00ed thi\u1ebft k\u1ebf s\u1ea3n ph\u1ea9m cho m\u1ed9t \u0111\u01a1n \u0111\u1eb7t h\u00e0ng c\u1ee5 th\u1ec3.<\/li>\n<\/ol>\n

                  Chi ph\u00ed kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho<\/strong><\/p>\n

                    \n
                  1. Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho, g\u1ed3m:<\/li>\n<\/ol>\n

                    (a) Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c ph\u00e1t sinh tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng;<\/p>\n

                    (b) Chi ph\u00ed b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho c\u1ea7n thi\u1ebft cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ti\u1ebfp theo v\u00e0 chi ph\u00ed b\u1ea3o qu\u1ea3n quy \u0111\u1ecbnh \u1edf \u0111o\u1ea1n 06;<\/p>\n

                    (c) Chi ph\u00ed b\u00e1n h\u00e0ng;<\/p>\n

                    (d) Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n

                    Chi ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/p>\n

                      \n
                    1. Chi ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m chi ph\u00ed nh\u00e2n vi\u00ean v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u01b0 chi ph\u00ed gi\u00e1m s\u00e1t v\u00e0 c\u00e1c chi ph\u00ed chung c\u00f3 li\u00ean quan.<\/li>\n<\/ol>\n

                      Chi ph\u00ed nh\u00e2n vi\u00ean, chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

                      PH\u01af\u01a0NG PH\u00c1P T\u00cdNH GI\u00c1 TR\u1eca H\u00c0NG T\u1ed2N KHO<\/strong><\/p>\n

                        \n
                      1. Vi\u1ec7c t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/li>\n<\/ol>\n

                        (a) Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 \u0111\u00edch danh;<\/p>\n

                        (b) Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n;<\/p>\n

                        (c) Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc;<\/p>\n

                        (d) Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc.<\/p>\n

                          \n
                        1. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 \u0111\u00edch danh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 \u00edt lo\u1ea1i m\u1eb7t h\u00e0ng ho\u1eb7c m\u1eb7t h\u00e0ng \u1ed5n \u0111\u1ecbnh v\u00e0 nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c.<\/li>\n
                        2. Theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n, gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb trung b\u00ecnh c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng t\u1ef1 \u0111\u1ea7u k\u1ef3 v\u00e0 gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t trong k\u1ef3. Gi\u00e1 tr\u1ecb trung b\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh theo th\u1eddi k\u1ef3 ho\u1eb7c v\u00e0o m\u1ed7i khi nh\u1eadp m\u1ed9t l\u00f4 h\u00e0ng v\u1ec1, ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                        3. Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh l\u00e0 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua tr\u01b0\u1edbc ho\u1eb7c s\u1ea3n xu\u1ea5t tr\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c xu\u1ea5t tr\u01b0\u1edbc, v\u00e0 h\u00e0ng t\u1ed3n kho c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3 l\u00e0 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t g\u1ea7n th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kho \u1edf th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 ho\u1eb7c g\u1ea7n \u0111\u1ea7u k\u1ef3, gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 c\u1ee7a h\u00e0ng nh\u1eadp kho \u1edf th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 ho\u1eb7c g\u1ea7n cu\u1ed1i k\u1ef3 c\u00f2n t\u1ed3n kho.<\/li>\n
                        4. Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh l\u00e0 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua sau ho\u1eb7c s\u1ea3n xu\u1ea5t sau th\u00ec \u0111\u01b0\u1ee3c xu\u1ea5t tr\u01b0\u1edbc, v\u00e0 h\u00e0ng t\u1ed3n kho c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3 l\u00e0 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t tr\u01b0\u1edbc \u0111\u00f3. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp sau ho\u1eb7c g\u1ea7n sau c\u00f9ng, gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 c\u1ee7a h\u00e0ng nh\u1eadp kho \u0111\u1ea7u k\u1ef3 ho\u1eb7c g\u1ea7n \u0111\u1ea7u k\u1ef3 c\u00f2n t\u1ed3n kho.<\/li>\n<\/ol>\n

                          GI\u00c1 TR\u1eca THU\u1ea6N C\u00d3 TH\u1ec2 TH\u1ef0C HI\u1ec6N \u0110\u01af\u1ee2C V\u00c0 L\u1eacP D\u1ef0 PH\u00d2NG GI\u1ea2M GI\u00c1 H\u00c0NG T\u1ed2N KHO<\/strong><\/p>\n

                            \n
                          1. Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho kh\u00f4ng thu h\u1ed3i \u0111\u1ee7 khi h\u00e0ng t\u1ed3n kho b\u1ecb h\u01b0 h\u1ecfng, l\u1ed7i th\u1eddi, gi\u00e1 b\u00e1n b\u1ecb gi\u1ea3m, ho\u1eb7c chi ph\u00ed ho\u00e0n thi\u1ec7n, chi ph\u00ed \u0111\u1ec3 b\u00e1n h\u00e0ng t\u0103ng l\u00ean. Vi\u1ec7c ghi gi\u1ea3m gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho cho b\u1eb1ng v\u1edbi gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c hi\u1ec7n \u01b0\u1edbc t\u00ednh t\u1eeb vi\u1ec7c b\u00e1n hay s\u1eed d\u1ee5ng ch\u00fang.<\/li>\n
                          2. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, khi gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho nh\u1ecf h\u01a1n gi\u00e1 g\u1ed1c th\u00ec ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho. S\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c l\u1eadp l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a ch\u00fang. Vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf t\u1eebng m\u1eb7t h\u00e0ng t\u1ed3n kho. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p d\u1edf dang, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c gi\u00e1 ri\u00eang bi\u1ec7t.<\/li>\n
                          3. Vi\u1ec7c \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho ph\u1ea3i d\u1ef1a tr\u00ean b\u1eb1ng ch\u1ee9ng tin c\u1eady thu th\u1eadp \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u01b0\u1edbc t\u00ednh. Vi\u1ec7c \u01b0\u1edbc t\u00ednh n\u00e0y ph\u1ea3i t\u00ednh \u0111\u1ebfn s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3 ho\u1eb7c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ef1 ki\u1ec7n di\u1ec5n ra sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, m\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n c\u00f3 \u1edf th\u1eddi \u0111i\u1ec3m \u01b0\u1edbc t\u00ednh.<\/li>\n
                          4. Khi \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ph\u1ea3i t\u00ednh \u0111\u1ebfn m\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c d\u1ef1 tr\u1eef h\u00e0ng t\u1ed3n kho. V\u00ed d\u1ee5, gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho d\u1ef1 tr\u1eef \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng th\u1ec3 h\u1ee7y b\u1ecf ph\u1ea3i d\u1ef1a v\u00e0o gi\u00e1 tr\u1ecb trong h\u1ee3p \u0111\u1ed3ng. N\u1ebfu s\u1ed1 h\u00e0ng \u0111ang t\u1ed3n kho l\u1edbn h\u01a1n s\u1ed1 h\u00e0ng c\u1ea7n cho h\u1ee3p \u0111\u1ed3ng th\u00ec gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa h\u00e0ng \u0111ang t\u1ed3n kho l\u1edbn h\u01a1n s\u1ed1 h\u00e0ng c\u1ea7n cho h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 tr\u00ean c\u01a1 s\u1edf gi\u00e1 b\u00e1n \u01b0\u1edbc t\u00ednh.<\/li>\n
                          5. Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 d\u1ef1 tr\u1eef \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c n\u1ebfu s\u1ea3n ph\u1ea9m do ch\u00fang g\u00f3p ph\u1ea7n c\u1ea5u t\u1ea1o n\u00ean s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n b\u1eb1ng ho\u1eb7c cao h\u01a1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m. Khi c\u00f3 s\u1ef1 gi\u1ea3m gi\u00e1 c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 m\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m cao h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, th\u00ec nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 gi\u1ea3m xu\u1ed1ng b\u1eb1ng v\u1edbi gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a ch\u00fang.<\/li>\n
                          6. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 m\u1edbi v\u1ec1 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho cu\u1ed1i n\u0103m \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m nay, n\u1ebfu kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp th\u1ea5p h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp (Theo quy \u0111\u1ecbnh \u1edf \u0111o\u1ea1n 24) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 theo gi\u00e1 g\u1ed1c (n\u1ebfu gi\u00e1 g\u1ed1c nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c) ho\u1eb7c theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c (n\u1ebfu gi\u00e1 g\u1ed1c l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c).<\/li>\n<\/ol>\n

                            GHI NH\u1eacN CHI PH\u00cd<\/strong><\/p>\n

                              \n
                            1. Khi b\u00e1n h\u00e0ng t\u1ed3n kho, gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi doanh thu li\u00ean quan \u0111\u1ebfn ch\u00fang \u0111\u01b0\u1ee3c ghi nh\u1eadn. T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n n\u0103m nay l\u1edbn h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 l\u1eadp \u1edf cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc, c\u00e1c kho\u1ea3n hao h\u1ee5t, m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho, sau khi tr\u1eeb (-) ph\u1ea7n b\u1ed3i th\u01b0\u1eddng do tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n g\u00e2y ra, v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung kh\u00f4ng ph\u00e2n b\u1ed5, \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c l\u1eadp \u1edf cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n n\u0103m nay nh\u1ecf h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 l\u1eadp \u1edf cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n
                            2. Ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n v\u00e0o chi ph\u00ed trong k\u1ef3 ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa chi ph\u00ed v\u00e0 doanh thu.<\/li>\n
                            3. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ed1 lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c s\u1eed d\u1ee5ng nh\u01b0 nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ef1 s\u1ea3n xu\u1ea5t th\u00ec gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                              TR\u00ccNH B\u00c0Y B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/p>\n

                                \n
                              1. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y:<\/li>\n<\/ol>\n

                                (a) C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 h\u00e0ng t\u1ed3n kho, g\u1ed3m c\u1ea3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho;<\/p>\n

                                (b) Gi\u00e1 g\u1ed1c c\u1ee7a t\u1ed5ng s\u1ed1 h\u00e0ng t\u1ed3n kho v\u00e0 gi\u00e1 g\u1ed1c c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p;<\/p>\n

                                (c) Gi\u00e1 tr\u1ecb d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho;<\/p>\n

                                (d) Gi\u00e1 tr\u1ecb ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho;<\/p>\n

                                (e) Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p hay s\u1ef1 ki\u1ec7n d\u1eabn \u0111\u1ebfn vi\u1ec7c tr\u00edch l\u1eadp th\u00eam ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho;<\/p>\n

                                (f) Gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a h\u00e0ng t\u1ed3n kho (Gi\u00e1 g\u1ed1c tr\u1eeb (-) d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho) \u0111\u00e3 d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 \u0111\u1ea3m b\u1ea3o cho c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n

                                  \n
                                1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho tr\u00ecnh b\u00e0y trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1edbi:<\/li>\n<\/ol>\n

                                  (a) Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc (n\u1ebfu gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c); ho\u1eb7c<\/p>\n

                                  V\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n (n\u1ebfu gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c); ho\u1eb7c<\/p>\n

                                  V\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c (n\u1ebfu gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 t\u00ednh theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n); ho\u1eb7c<\/p>\n

                                  (b) Gi\u00e1 tr\u1ecb hi\u1ec7n h\u00e0nh c\u1ee7a h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 t\u1ea1i ng\u00e0y l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (n\u1ebfu gi\u00e1 tr\u1ecb hi\u1ec7n h\u00e0nh c\u1ee7a h\u00e0ng t\u1ed3n kho t\u1ea1i ng\u00e0y l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c); ho\u1eb7c v\u1edbi gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c (n\u1ebfu gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 t\u00ednh theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 t\u00ednh theo gi\u00e1 tr\u1ecb hi\u1ec7n h\u00e0nh t\u1ea1i ng\u00e0y l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n).<\/p>\n

                                    \n
                                  1. Tr\u00ecnh b\u00e0y chi ph\u00ed v\u1ec1 h\u00e0ng t\u1ed3n kho tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i chi ph\u00ed theo ch\u1ee9c n\u0103ng.<\/li>\n<\/ol>\n

                                    Ph\u00e2n lo\u1ea1i chi ph\u00ed theo ch\u1ee9c n\u0103ng l\u00e0 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong kho\u1ea3n m\u1ee5c “Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n” trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, g\u1ed3m gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n, kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n hao h\u1ee5t m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho sau khi tr\u1eeb (-) ph\u1ea7n b\u1ed3i th\u01b0\u1eddng do tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n g\u00e2y ra, chi ph\u00ed s\u1ea3n xu\u1ea5t chung kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                    CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM CHU\u1ea8N M\u1ef0C S\u1ed0 02 H\u00c0NG T\u1ed2N KHO (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2001 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31873"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31873"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31873\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31873"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}