{"id":23948,"date":"2023-05-26T14:07:55","date_gmt":"2023-05-26T07:07:55","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=23948"},"modified":"2024-06-28T17:20:27","modified_gmt":"2024-06-28T10:20:27","slug":"chi-phi-van-chuyen-hach-toan-vao-tai-khoan-nao","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/23948\/chi-phi-van-chuyen-hach-toan-vao-tai-khoan-nao\/","title":{"rendered":"H\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n t\u1eebng tr\u01b0\u1eddng h\u1ee3p"},"content":{"rendered":"
Chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1eeb th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t \u0111\u1ebfn d\u1ecbch v\u1ee5. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, chi ph\u00ed v\u1eadn chuy\u1ec3n th\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng. B\u1edfi v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n sao cho h\u1ee3p l\u00fd, ch\u00ednh x\u00e1c l\u1ea1i l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p quan t\u00e2m. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n, gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/p>\n
Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 02 v\u1ec1 h\u00e0ng t\u1ed3n kho<\/a>, 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