{"id":8330,"date":"2015-08-12T11:36:30","date_gmt":"2015-08-12T11:36:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8330"},"modified":"2016-05-09T07:25:09","modified_gmt":"2016-05-09T07:25:09","slug":"ke-toan-xay-dung-va-quy-trinh-hach-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8330","title":{"rendered":"K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-8402\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-toan-xay-dung-1-300x187.jpg\" alt=\"K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n - \u1ea3nh ch\u00ednh\" width=\"276\" height=\"172\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-toan-xay-dung-1-300x187.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-toan-xay-dung-1.jpg 370w\" sizes=\"(max-width: 276px) 100vw, 276px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c kh\u00f3 trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. Kh\u00f4ng \u00edt b\u1ea1n l\u00fang t\u00fang trong c\u00f4ng vi\u1ec7c n\u00e0y. Nh\u1eb1m gi\u00fap cho c\u00e1c b\u1ea1n t\u01b0 duy \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c trong k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft Quy tr\u00ecnh c\u00f4ng vi\u1ec7c trong k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. H\u1ed3 s\u01a1\u00a0<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c k\u00fd, th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a c\u00f4ng tr\u00ecnh. D\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c, \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u v\u00e0 nh\u00e2n c\u00f4ng theo <strong>\u0110\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng<\/strong> c\u1ee7a\u00a0 nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh. \u0110\u00e2y l\u00e0 \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo quy chu\u1ea9n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, n\u00ean c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u01b0\u1eddng c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c v\u1ed1n ng\u00e2n s\u00e1ch, d\u1ef1 to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c l\u00e0m r\u1ea5t b\u00e0i b\u1ea3n. Tuy nhi\u00ean, v\u1edbi nh\u1eefng c\u00f4ng tr\u00ecnh v\u1ed1n t\u01b0 nh\u00e2n, th\u00ec h\u1ed3 s\u01a1 r\u1ea5t l\u1ed9n x\u1ed9n. Nh\u1eefng b\u1ea1n n\u00e0o \u0111\u00e3 t\u1eebng l\u00e0m \u1edf doanh nghi\u1ec7p x\u00e2y d\u1ef1ng b\u00e0i b\u00e0n, s\u1ebd d\u1ec5 d\u00e0ng\u00a0 y\u00eau c\u1ea7u b\u00ean A cung c\u1ea5p v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1, nh\u01b0ng v\u1edbi nh\u1eefng b\u1ea1n ch\u01b0a l\u00e0m \u1edf c\u00f4ng ty x\u00e2y d\u1ef1ng, s\u1ebd r\u1ea5t l\u00fang t\u00fang.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ed9 h\u1ed3 s\u01a1 d\u1ef1 to\u00e1n trong x\u00e2y d\u1ef1ng th\u01b0\u1eddng bao g\u1ed3m nhi\u1ec1u lo\u1ea1i gi\u1ea5y t\u1edd th\u1ee7 t\u1ee5c, t\u00f9y theo t\u1eebng lo\u1ea1i c\u00f4ng tr\u00ecnh. Tuy nhi\u00ean, k\u1ebf to\u00e1n th\u01b0\u1eddng quan t\u00e2m t\u1edbi nh\u1eefng h\u1ed3 s\u01a1 v\u00e0 s\u1ed1 li\u1ec7u sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; B\u1ea3n sao quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (ho\u1eb7c b\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0) k\u00e8m theo h\u1ed3 s\u01a1 d\u1ef1 \u00e1n kh\u1ea3 thi;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; T\u1ed5ng d\u1ef1 to\u00e1n:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>B\u1ea3ng t\u1ed5ng h\u1ee3p kinh ph\u00ed d\u1ef1 to\u00e1n<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>D\u1ef1 to\u00e1n c\u1ee7a c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh v\u00e0 t\u1ed5ng d\u1ef1 to\u00e1n c\u1ee7a to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>B\u1ea3ng gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 thi c\u00f4ng theo h\u1ea1ng m\u1ee5c, theo c\u00f4ng tr\u00ecnh<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>B\u1ea3ng t\u1ed5ng h\u1ee3p t\u00ednh gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 thi c\u00f4ng<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>B\u1ea3ng ph\u00e2n t\u00edch v\u1eadt t\u01b0 theo h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh\u00a0<\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; H\u1ed3 s\u01a1 th\u1ea7u,gi\u00e1 th\u1ea7u ( n\u1ebfu c\u00f3 )<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-8391\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/K\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-v\u00e0-quy-tr\u00ecnh-h\u1ea1ch-to\u00e1n-1.jpg\" alt=\"K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n - \u1ea3nh 1\" width=\"646\" height=\"441\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/K\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-v\u00e0-quy-tr\u00ecnh-h\u1ea1ch-to\u00e1n-1.jpg 646w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/K\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-v\u00e0-quy-tr\u00ecnh-h\u1ea1ch-to\u00e1n-1-300x205.jpg 300w\" sizes=\"(max-width: 646px) 100vw, 646px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-8393\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/K\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-v\u00e0-quy-tr\u00ecnh-h\u1ea1ch-to\u00e1n-2.jpg\" alt=\"K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n - \u1ea3nh 2\" width=\"830\" height=\"414\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/K\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-v\u00e0-quy-tr\u00ecnh-h\u1ea1ch-to\u00e1n-2.jpg 868w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/K\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-v\u00e0-quy-tr\u00ecnh-h\u1ea1ch-to\u00e1n-2-300x150.jpg 300w\" sizes=\"(max-width: 830px) 100vw, 830px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 14pt;\"><strong>2. B\u00f3c t\u00e1ch v\u1eadt t\u01b0\u00a0<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u00ecn v\u00e0o 2 b\u1ea3n tr\u00ean, k\u1ebf to\u00e1n s\u1ebd th\u1ea5y \u0111\u01b0\u1ee3c kh\u1ed1i l\u01b0\u1ee3ng v\u1eadt t\u01b0 c\u1ea7n thi\u1ebft cho t\u1eebng h\u1ea1ng m\u1ee5c v\u00e0 c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 c\u1ee7a v\u1eadt t\u01b0 ch\u00ednh l\u00e0 gi\u00e1 theo bi\u1ec3u gi\u00e1 x\u00e2y d\u1ef1ng c\u1ee7a nh\u00e0 n\u01b0\u1edbc, \u0111\u1ec3 l\u1eadp h\u1ed3 s\u01a1 d\u1ef1 to\u00e1n. Gi\u00e1 n\u00e0y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 b\u00ean ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u00ednh t\u1ed5ng d\u1ef1 to\u00e1n, c\u0169ng l\u00e0 gi\u00e1 \u0111\u1ec3 t\u00ednh to\u00e1n cho h\u1ed3 s\u01a1 th\u1ea7u, v\u00e0 l\u00e0 gi\u00e1 \u0111\u1ec3 tham kh\u1ea3o \u0111\u1ed1i v\u1edbi b\u00ean thi c\u00f4ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ef1c t\u1ebf, gi\u00e1 c\u1ee7a v\u1eadt t\u01b0 \u0111\u1ed1i v\u1edbi b\u00ean thi c\u00f4ng, tham gia v\u00e0o gi\u00e1 th\u00e0nh x\u00e2y d\u1ef1ng, l\u00e0 gi\u00e1 mua v\u1eadt t\u01b0 \u0111\u00f3 tr\u00ean th\u1ecb tr\u01b0\u1eddng. K\u1ebf to\u00e1n c\u0169ng c\u1ea7n l\u01b0u \u00fd, gi\u00e1 c\u1ee7a v\u1eadt t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 cao so gi\u00e1 tr\u00ean d\u1ef1 to\u00e1n, \u0111\u1ed3ng th\u1eddi c\u0169ng ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 c\u1ea3 tr\u00ean th\u1ecb tr\u01b0\u1eddng, n\u1ebfu kh\u00f4ng mu\u1ed1n b\u1ecb b\u00f3c chi ph\u00ed khi ki\u1ec3m to\u00e1n hay quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n thi c\u00f4ng ph\u1ea3i quan t\u00e2m kh\u1ed1i l\u01b0\u1ee3ng v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ea<strong>n B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0. <\/strong>V\u1eadt t\u01b0 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng, n\u00ean kh\u00f4ng th\u1ec3 thay \u0111\u1ed5i. C\u00f4ng tr\u00ecnh s\u1ebd \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0, v\u00e0 c\u00e1c lo\u1ea1i v\u1eadt t\u01b0 nh\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean B\u1ea3ng t\u1ed5ng h\u1ee3p n\u00e0y<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-8395\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/K\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-v\u00e0-quy-tr\u00ecnh-h\u1ea1ch-to\u00e1n-3.jpg\" alt=\"K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n - \u1ea3nh 3\" width=\"620\" height=\"528\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/K\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-v\u00e0-quy-tr\u00ecnh-h\u1ea1ch-to\u00e1n-3.jpg 620w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/K\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-v\u00e0-quy-tr\u00ecnh-h\u1ea1ch-to\u00e1n-3-300x255.jpg 300w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u01b0\u1eddng v\u1edbi 1 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, trong B\u1ea3ng t\u1ed5ng h\u1ee3p kinh ph\u00ed k\u1ebf to\u00e1n c\u1ea7n quan t\u00e2m t\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean v\u1eadt li\u1ec7u ( TK 621)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u00e2n c\u00f4ng ( TK 622)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u00e1y thi c\u00f4ng ( TK 623)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed qu\u1ea3n l\u00fd chung : ( TK 627)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, chi ph\u00ed qu\u1ea3n l\u00fd chung ch\u00ednh l\u00e0:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Chi ph\u00ed qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp cho h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Chi ph\u00ed qu\u1ea3n l\u00fd cho ban qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho h\u1ea1ng m\u1ee5c<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00f9y t\u1eebng c\u00f4ng tr\u00ecnh, t\u00f9y t\u1eebng h\u1ea1ng m\u1ee5c c\u0169ng nh\u01b0 tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00fd, tay ngh\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a t\u1eebng c\u00f4ng ty, m\u00e0 nh\u1eefng \u0111\u1ecbnh m\u1ee9c tr\u00ean c\u00f3 nh\u1eefng thay \u0111\u1ed5i ph\u00f9 h\u1ee3p. Tuy nhi\u00ean, v\u1edbi nguy\u00ean v\u1eadt li\u00eau, th\u00ec ph\u1ea3i kh\u1edbp v\u1edbi B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">3. T\u1eadp h\u1ee3p chi ph\u00ed<\/span><\/h2>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.1. V\u1eadt t\u01b0<\/span><\/strong><\/p>\n<p><strong><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. \u0110\u1ecbnh m\u1ee9c v\u1eadt t\u01b0<\/span><\/em><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau khi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o \u00a0B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0 c\u1ee7a c\u00f4ng tr\u00ecnh, xem x\u00e9t nh\u1eefng v\u1eadt t\u01b0 ti\u00eau hao theo t\u1eebng h\u1ea1ng m\u1ee5c.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n c\u1ee7a t\u1eebng h\u1ea1ng m\u1ee5c, k\u1ebf to\u00e1n s\u1ebd b\u00f3c t\u00e1ch v\u1eadt t\u01b0 \u0111\u1ec3 xu\u1ea5t theo h\u1ea1ng m\u1ee5c \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea1n c\u1ea7n xem x\u00e9t v\u1eadt t\u01b0 t\u1ed3n kho t\u1ea1i c\u00f4ng ty m\u00ecnh, \u0111\u1ec3 l\u1ea5y th\u00eam v\u1eadt t\u01b0 n\u1ebfu c\u00f2n thi\u1ebfu so v\u1edbi B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0 c\u1ee7a t\u1eebng h\u1ea1ng m\u1ee5c. L\u01b0u \u00fd, v\u1eadt t\u01b0 l\u1ea5y v\u00e0o ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi h\u1ea1ng m\u1ee5c thi c\u00f4ng. V\u00ed d\u1ee5:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea1n c\u00f3 th\u1ec3 c\u1ecdc xi m\u0103ng \u0111\u1ec3 \u0111\u00f3ng m\u00f3ng v\u00e0o th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u thi c\u00f4ng m\u00f3ng, ch\u1ee9 kh\u00f4ng l\u1ea7y v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u00e3 ho\u00e0n th\u00e0nh ph\u1ea7n th\u00f4<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea1n c\u00f3 th\u1ec3 l\u1ea5y xi m\u0103ng t\u01b0\u01a1i v\u00e0o th\u1eddi \u0111i\u1ec3m thi c\u00f4ng \u0111\u1ed5 b\u00ea t\u00f4ng, ch\u1ee9 kh\u00f4ng th\u1ec3 l\u1ea5y v\u00e0o th\u1eddi \u0111i\u1ec3m l\u00e0m ph\u1ea7n ho\u00e0n thi\u1ec7n<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>b. Ho\u1ea1ch to\u00e1n v\u1eadt t\u01b0<\/strong><\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eadt t\u01b0 c\u1ee7a thi c\u00f4ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u01b0a th\u1eb3ng xu\u1ed1ng c\u00f4ng tr\u00ecnh, c\u0169ng c\u00f3 th\u1ec3 nh\u1eadp kho. K\u1ebf to\u00e1n c\u1ea7n qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1eadt t\u01b0 \u0111\u01b0a v\u00e0o t\u1eebng c\u00f4ng tr\u00ecnh v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng v\u1eadt t\u01b0 theo B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0 ti\u00eau hao, \u0111\u1ec3 xu\u1ea5t v\u00e0o gi\u00e1 th\u00e0nh cho ph\u00f9 h\u1ee3p, kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c tr\u00ean B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eadt t\u01b0 xu\u1ea5t v\u00e0o c\u00f4ng tr\u00ecnh, \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp theo t\u1eebng c\u00f4ng tr\u00ecnh, \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean TK 621<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ N\u1ebfu v\u1eadt t\u01b0 nh\u1eadp kho, quy tr\u00ecnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Mua h\u00e0ng &gt;&gt; nh\u1eadp kho&gt;&gt; xu\u1ea5t cho c\u00f4ng tr\u00ecnh theo \u0111\u1ecbnh m\u1ee9c, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi mua v\u1eadt t\u01b0 :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 152, 133<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi xu\u1ea5t v\u1eadt t\u01b0 v\u00e0o c\u00f4ng tr\u00ecnh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho, \u00a0theo d\u00f5i theo t\u1eebng c\u00f4ng tr\u00ecnh, v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o TK 621 : Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u00e9p ( n\u1ebfu b\u1ea1n th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng TK theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC) : TK 154 : Chi ph\u00ed SX KD d\u1edf dang ( N\u1ebfu b\u1ea1n th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng TK theo quy\u1ebft \u0111\u1ecbnh 48)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 621 : Chi ti\u1ebft cho c\u00f4ng tr\u00ecnh<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 152<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ N\u1ebfu v\u1eadt t\u01b0 mua chuy\u1ec3n th\u1eb1ng cho c\u00f4ng tr\u00ecnh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb mua h\u00e0ng, h\u1ea1ch to\u00e1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 621: Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111. 112. 331<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-tai-khoan-621-chi-phi-nguyen-lieu-vat-lieu-truc-tiep\/\">H\u1ea1ch to\u00e1n TK 621<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eabu Phi\u1ebfu nh\u1eadp kho<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eabu Phi\u1ebfu xu\u1ea5t kho<\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2 Nh\u00e2n c\u00f4ng<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u00e2n c\u00f4ng trong gi\u00e1 th\u00e0nh x\u00e2y d\u1ef1ng ch\u00ednh l\u00e0 nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, \u0111\u01b0\u1ee3c t\u00ednh t\u00ednh tr\u00ean \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0111\u1ecbnh m\u1ee9c\u00a0 nh\u00e2n c\u00f4ng trong B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0, k\u1ebf to\u00e1n s\u1ebd th\u1ea5y \u0111\u01b0\u1ee3c s\u1ed1 ng\u00e0y c\u00f4ng v\u00e0 b\u1eadc th\u1ee3 cho t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh. K\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i nh\u00e2n c\u00f4ng v\u00e0 ch\u1ea5m c\u00f4ng theo t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng tr\u00ecnh c\u1ee5 th\u1ec3.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u01b0\u1eddng nh\u00e2n c\u00f4ng trong c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng kh\u00f4ng \u1ed5n \u0111\u1ecbnh, do vi\u1ec7c thi c\u00f4ng c\u1ee7a t\u1eebng giai \u0111o\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng nh\u1eefng nh\u00f3m th\u1ee3 kh\u00e1c nhau, ho\u1eb7c ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi gian thi c\u00f4ng, n\u00ean vi\u1ec7c theo d\u00f5i nh\u00e2n c\u00f4ng m\u1ed7i\u00a0 c\u00f4ng ty, c\u00f4ng tr\u00ecnh, tay ngh\u1ec1 s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00e1c nhau. K\u1ebf to\u00e1n c\u1ea7n linh ho\u1ea1t trong chi ph\u00ed n\u00e0y<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u00e2n c\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o TK 622, ho\u1eb7c TK 154 n\u1ebfu theo d\u00f5i \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp t\u1eebng h\u1ea1ng muc, c\u00f4ng tr\u00ecnh ( t\u00f9y theo \u0111\u01a1n v\u1ecb thi c\u00f4ng h\u1ea1ch to\u00e1n theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n n\u00e0o)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng theo d\u00f5i \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 d\u00f9ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 \u0111\u1ec3 h\u1ea1ch to\u00e1n nh\u00e2n c\u00f4ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng, phi\u1ebfu chi l\u01b0\u01a1ng, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 622, 154<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK: 334<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n chi ph\u00ed b\u1ea3o hi\u1ec3m ( n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 334, 622<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 338<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi thanh to\u00e1n l\u01b0\u01a1ng, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 334<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i : H\u1ea1ch to\u00e1n TK 622, h\u1ea1ch to\u00e1n TK 334, h\u1ea1ch to\u00e1n TK 338<\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.3. Chi ph\u00ed m\u00e1y thi c\u00f4ng<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t, k\u1ebf to\u00e1n s\u1ebd th\u1ea5y \u0111\u01b0\u1ee3c chi ph\u00ed m\u00e1y thi c\u00f4ng. M\u00e1y thi c\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh cho t\u1eebng lo\u1ea1i m\u00e1y, v\u00e0 s\u1ed1 ca m\u00e1y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 c\u1ee7a m\u00e1y thi c\u00f4ng tr\u00ean B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0 ch\u1ec9 mang t\u00ednh tham kh\u1ea3o. \u0110\u01a1n v\u1ecb thi c\u00f4ng c\u00f3 th\u1ec3 thu\u00ea m\u00e1y thi c\u00f4ng cao h\u01a1n, ho\u1eb7c th\u1ea5p h\u01a1n \u0111\u1ecbnh m\u1ee9c \u0111\u00f3, t\u00f9y theo gi\u00e1 tr\u1ecb tr\u01b0\u1eddng v\u00e0 th\u1ecfa thu\u1eadn v\u1edbi b\u00ean thi c\u00f4ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu \u0111\u01a1n v\u1ecb thi c\u00f4ng c\u00f3 m\u00e1y thi c\u00f4ng ph\u00f9 h\u1ee3p, th\u00ec \u0111\u01b0\u1ee3c t\u00ednh c\u00e1c chi ph\u00ed cho m\u00e1y thi c\u00f4ng tr\u00ean c\u01a1 s\u1edf ca m\u00e1y, nh\u01b0 :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">X\u0103ng d\u1ea7u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u1ea5u hao m\u00e1y<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n l\u01b0\u01a1ng cho nh\u00e2n c\u00f4ng l\u00e1i m\u00e1y<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed s\u1eeda ch\u1eefa nh\u1ecf c\u1ee7a m\u00e1y trong qu\u00e1 tr\u00ecnh thi c\u00f4ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed m\u00e1y thi c\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 623, 154 ( t\u00f9y theo \u0111\u01a1n v\u1ecb thi c\u00f4ng h\u1ea1ch to\u00e1n theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n n\u00e0o)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb li\u00ean quan, ho\u1eb7c b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112 ,152, \u00a0214, 242, 334\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i : <a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-tai-khoan-623-chi-phi-su-dung-may-thi-cong\/\" target=\"_blank\">H\u1ea1ch to\u00e1n TK 623 &#8211; chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/a><\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.4 Chi ph\u00ed qu\u1ea3n l\u00fd chung<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong B\u1ea3ng t\u1ed5ng h\u1ee3p kinh ph\u00ed c\u00e1c b\u1ea1n th\u1ea5y chi ph\u00ed chung \u0111\u01b0\u1ee3c t\u00ednh m\u1ed9t kho\u1ea3n theo t\u1ef7 l\u1ec7 % tr\u00ean t\u1ed5ng chi ph\u00ed c\u1ee7a d\u1ef1 \u00e1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, chi ph\u00ed qu\u1ea3n l\u00fd chung ch\u00ednh l\u00e0:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Chi ph\u00ed qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp cho h\u1ea1ng muc c\u00f4ng tr\u00ecnh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Chi ph\u00ed qu\u1ea3n l\u00fd cho ban qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho h\u1ea1ng m\u1ee5c<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c trong d\u1ef1 to\u00e1n, nh\u01b0ng t\u00f9y t\u1eebng c\u00f4ng ty, h\u1ea1ng m\u1ee5c v\u00e0 b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd m\u00e0\u00a0 chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 thay \u0111\u1ed5i. N\u1ebfu chi ph\u00ed n\u00e0y cao, s\u1ebd l\u00e0m gi\u1ea3m l\u00e3i c\u1ee7a b\u00ean thi c\u00f4ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">-Chi ph\u00ed n\u00e0y bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 nh\u1eefng chi ph\u00ed c\u00e1 nh\u00e2n c\u1ee7a c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp d\u01b0\u1edbi c\u00f4ng tr\u00ecnh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">-Kh\u1ea5u hao TSC\u0110 v\u00e0 CCDC cho b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp d\u01b0\u1edbi c\u00f4ng tr\u00ecnh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh, chi ph\u00ed ph\u1ee5c v\u1ee5 c\u00f4ng nh\u00e2n, chi ph\u00ed ph\u1ee5c v\u1ee5 thi c\u00f4ng, chi ph\u00ed chung kh\u00e1c nh\u01b0 chi ph\u00ed h\u1ed9i h\u1ecdp, \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00e1n b\u1ed9, chi ph\u00ed b\u1ea3o v\u1ec7 c\u00f4ng tr\u00ecnh, thu\u00ea v\u1ed1n s\u1ea3n xu\u1ea5t, chi ph\u00ed kh\u1edfi c\u00f4ng, kh\u00e1nh th\u00e0nh\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed chung \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng h\u1ea1ng muc, c\u00f4ng tr\u00ecnh, ho\u1eb7c h\u1ea1ch to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0o TK 627. 154 ( t\u00f9y theo \u0111\u01a1n v\u1ecb thi c\u00f4ng h\u1ea1ch to\u00e1n theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n n\u00e0o)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, ho\u1eb7c b\u1ea3ng ph\u00e2n b\u1ed5, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 627, 154<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331, 152, 214, 242, 334\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i : <a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-tai-khoan-627-chi-phi-san-xuat-chung\/\" target=\"_blank\">H\u1ea1ch to\u00e1n TK 627 &#8211; chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. X\u00e1c \u0111inh doanh thu x\u00e2y d\u1ef1ng<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh thu x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh trong k\u1ef3<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i : <a href=\"https:\/\/centax.dsoftware.vn\/thoi-diem-ghi-nhan-doanh-thu-va-xuat-hoa-don-trong-hoat-dong-xay-lap\/\">X\u00e1c \u0111\u1ecbnh doanh thu trong x\u00e2y d\u1ef1ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 131, 112<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511, 3331<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ghi nh\u1eadn doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 337<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 511<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">5. K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n cho doanh thu x\u00e1c \u0111\u1ecbnh trong k\u1ef3<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o doanh thu x\u00e1c \u0111\u1ecbnh trong k\u1ef3, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng v\u1eadt t\u01b0 , chi ph\u00ed cho h\u1ea1ng m\u1ee5c ho\u00e0n th\u00e0nh \u0111\u1ec3 k\u1ebft chuy\u1ec3n v\u00e0o gi\u00e1 v\u1ed1n cho ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, c\u00e1c chi ph\u00ed trong k\u1ef3\u2026 n\u1ebfu theo d\u00f5i \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp t\u1eebng h\u1ea1ng m\u1ee5c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh theo s\u1ea3n l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u0169ng c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o \u0111\u1ecbnh m\u1ee9c l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n cho kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u01b0\u1eddng c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng, s\u1ebd ki\u1ec3m tra gi\u00e1 mua v\u00e0o c\u1ee7a v\u1eadt t\u01b0, v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng v\u1eadt t\u01b0 xu\u1ea5t cho c\u00f4ng tr\u00ecnh, ch\u1ee9 \u00edt quan t\u00e2m t\u1edbi gi\u00e1 v\u1ed1n k\u1ebft chuy\u1ec3n cho kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh khi c\u00f4ng tr\u00ecnh ch\u01b0a k\u1ebft th\u00fac<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi ghi nh\u1eadn doanh thu, k\u1ebf to\u00e1n \u0111\u1ed3ng th\u1eddi t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n cho kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, h\u1ea1ch to\u00e1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 632<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 621, 622, 623, 627, 154<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>6. K\u1ebft chuy\u1ec3n chi ph\u00ed d\u1edf dang ch\u01b0a ho\u00e0n th\u00e0nh<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu \u0111\u01a1n v\u1ecb thi c\u00f4ng h\u1ea1ch to\u00e1n theo h\u1ec7 th\u1ed1ng TK c\u1ee7a Th\u00f4ng t\u01b0 200, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, chi ph\u00ed c\u1ee7a c\u00f4ng tr\u00ecnh ch\u01b0a\u00a0 ho\u00e0n th\u00e0nh, ch\u01b0a x\u00e1c \u0111\u1ecbnh doanh thu, \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0o TK 154 ( chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu \u0111\u01a1n v\u1ecb thi c\u00f4ng h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo h\u1ec7 th\u1ed1ng TK c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 48, th\u00ec ti\u1ebfp t\u1ee5c theo d\u00f5i chi ph\u00ed d\u1edf dang \u1edf TK154 ( chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh)<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">7. M\u1ed9t s\u1ed1 nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p ph\u1ea3i c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 tr\u00e1nh cho m\u00ecnh kh\u1ecfi l\u1eb7p ph\u1ea3i, nh\u01b0 :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Kh\u00f4ng c\u00f3 d\u1ef1 to\u00e1n cho c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110,\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7: Kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n, kh\u00f4ng t\u1ed5 ch\u1ee9c \u0111\u1ea5u th\u1ea7u, \u0111\u1ea5u gi\u00e1\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n ch\u01b0a \u0111\u1ea9y \u0111\u1ee7: mua thi\u1ebft b\u1ecb kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, chi tr\u1ea3 ti\u1ec1n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n qua NH.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. Kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng XDCB kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5. Gi\u00e1 tr\u1ecb tr\u00ean B\u00e1o c\u00e1o chi ti\u1ebft \u0111\u1ea7u t\u01b0 t\u1eebng c\u00f4ng tr\u00ecnh ch\u00eanh l\u1ec7ch v\u1edbi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6. Th\u1ef1c hi\u1ec7n s\u1eeda ch\u1eefa l\u1edbn kh\u00f4ng c\u00f3 ph\u00ea duy\u1ec7t c\u1ee7a Gi\u00e1m\u00a0\u0111\u1ed1c<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">7. Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn \u0111\u01b0a v\u00e0o chi ph\u00ed SXKD trong k\u00ec m\u00e0 kh\u00f4ng ph\u00e2n b\u1ed5<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">8. Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung, chi ph\u00ed kh\u1ea5u hao v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ch\u01b0a h\u1ee3p l\u00fd, kh\u00f4ng c\u00f3 ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 th\u00edch h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">9. Chi ph\u00ed XDCB d\u1edf dang cu\u1ed1i k\u00ec x\u00e1c \u0111\u1ecbnh ch\u01b0a ph\u00f9 h\u1ee3p, ch\u1ec9 tr\u00ean c\u01a1 s\u1edf \u01b0\u1edbc t\u00ednh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">10. Kh\u00f4ng chi ti\u1ebft c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 XDCB cu\u1ed1i k\u00ec l\u00e0 c\u1ee7a c\u00f4ng tr\u00ecnh n\u00e0o.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">11. Chi ph\u00ed XDCB d\u1edf dang t\u1ed3n \u0111\u1ecdng t\u1eeb nhi\u1ec1u k\u00ec ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd, \u0111\u1ea7u t\u01b0 ti\u1ebfp\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">12. H\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u1ea7u v\u00e0o kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ti\u1ebfn tr\u00ecnh c\u00f4ng tr\u00ecnh, ho\u1eb7c sau khi xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n x\u00e1c\u00a0\u0111\u1ecbnh doanh thu m\u1edbi c\u00f3 h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u1ea7u v\u00e0o<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">13. Xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n kh\u00f4ng\u00a0\u0111\u00fang th\u1eddi\u00a0\u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh\u00a0doanh thu x\u00e2y l\u1eafp<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">14. Kh\u00f4ng xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n c\u1ee7a ph\u1ea7n b\u1ea3o h\u00e0nh c\u00f9ng v\u1edbi gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">15. Kh\u00f4ng k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u00e3ng lai\u00a0\u0111\u1ed1i v\u1edbi \u00a0nh\u1eefng c\u00f4ng tr\u00ecnh ngo\u1ea1i t\u1ec9nh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\">L\u01b0u \u00fd :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng chi ph\u00ed x\u00e2y d\u1ef1ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao, s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, nh\u01b0ng s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNDN<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng sau khi ho\u00e0n th\u00e0nh, h\u1ed3 s\u01a1 l\u01b0u tr\u1eef s\u1ebd bao g\u1ed3m c\u1ea3 d\u1ef1 to\u00e1n, quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u nh\u1eefng h\u1ed3 s\u01a1 n\u00e0y, v\u00e0 theo d\u00f5i gi\u1ea3m tr\u1eeb doanh thu, chi ph\u00ed\u2026 n\u1ebfu quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t b\u1ecb lo\u1ea1i nh\u1eefng h\u1ea1ng m\u1ee5c ho\u1eb7c chi ph\u00ed li\u00ean quan. Ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 ph\u1ea3i l\u00e0 b\u1ea3n g\u1ed1c, \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd li\u00ean quan<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed b\u1ea3o h\u00e0nh \u0111\u01b0\u1ee3c tr\u00edch v\u00e0o chi ph\u00ed, kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb ph\u1ea7n b\u1ea3o h\u00e0nh khi x\u00e1c \u0111\u1ecbnh doanh thu cu\u1ed1i c\u00f9ng c\u1ee7a h\u1ee3p \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p x\u00e2y l\u1eafp ngo\u1ea1i t\u1ec9nh, k\u1ebf to\u00e1n c\u1ea7n k\u00ea khai thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i : <a href=\"https:\/\/centax.dsoftware.vn\/cach-ke-khai-va-nop-thue-vang-lai-ngoai-tinh\/\">Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh<\/a>.<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\">Ngo\u00e0i ra \u0111\u1ec3 n\u1eafm r\u00f5 h\u1ed3 s\u01a1, qui tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, k\u1ebf to\u00e1n Centax li\u00ean t\u1ee5c m\u1edf l\u1edbp th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, khi tham gia kho\u00e1 h\u1ecdc c\u00e1c b\u1ea1n ti\u1ebfp c\u1eadn v\u1edbi ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf, v\u00e0 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n Centax v\u1edbi nhi\u1ec1u n\u0103m kinh nghi\u1ec7m, h\u01b0\u1edbng d\u1eabn t\u1eadn t\u00ecnh, chu \u0111\u00e1o, chi ph\u00ed cho kho\u00e1 h\u1ecdc r\u1ea5t th\u1ea5p. Chi ti\u1ebft kho\u00e1 h\u1ecdc m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<span style=\"color: #0000ff; font-size: 14pt;\"><strong>&gt;&gt;&gt;<a style=\"color: #0000ff;\" href=\"https:\/\/centax.dsoftware.vn\/thong-bao-tuyen-sinh-khoa-hoc-thuc-hanh-ke-toan-tong-hop\/\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u00f4ng tr\u00ecnh d\u00e2n sinh, kh\u00f4ng c\u00f3 \u0111\u1ee7 d\u1ef1 to\u00e1n ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ec1 ngh\u1ecb K\u1ef9 thu\u1eadt c\u0103n c\u1ee9 v\u00e0o kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c tr\u00ean h\u1ee3p \u0111\u1ed3ng, \u0111\u1ec3 t\u00ednh cho m\u00ecnh b\u1ea3ng T\u1ed5ng h\u1ee3p v\u1eadt t\u01b0 theo \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ban h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ( t\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m \u0110\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng c\u0169ng r\u1ea5t nhanh v\u00e0 ti\u1ec7n ), t\u1eeb \u0111\u00f3 theo d\u00f5i v\u00e0 xu\u1ea5t v\u1eadt t\u01b0 cho c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam:\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-cong-viec-co-ban-cua-ke-toan-xay-dung\/\">Nh\u1eefng c\u00f4ng vi\u1ec7c c\u01a1 b\u1ea3n c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/du-toan-cong-trinh-va-cach-xay-dung-chi-tieu-theo-doi-cua-ke-toan\/\">D\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng ch\u1ec9 ti\u00eau theo d\u00f5i c\u1ee7a k\u1ebf to\u00e1n<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n bao g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o? K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/p>\n","protected":false},"author":7,"featured_media":8857,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1008],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8330"}],"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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8330"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8330\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8857"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8330"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}