{"id":126,"date":"2021-03-08T08:52:33","date_gmt":"2021-03-08T08:52:33","guid":{"rendered":"http:\/\/kthtx.vn\/?p=126"},"modified":"2021-03-08T08:52:33","modified_gmt":"2021-03-08T08:52:33","slug":"mot-so-luu-y-hach-toan-gia-thanh-trong-hop-tac-xa-nong-nghiep","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2021\/03\/08\/mot-so-luu-y-hach-toan-gia-thanh-trong-hop-tac-xa-nong-nghiep\/","title":{"rendered":"M\u1ed9t s\u1ed1 l\u01b0u \u00fd h\u1ea1ch to\u00e1n gi\u00e1 th\u00e0nh trong h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p"},"content":{"rendered":"\n<p>Th\u00e1ng S\u00e1u 24, 2020 at 3:50 CH&nbsp;\u2014&nbsp;<a href=\"http:\/\/localhost:50588\/author\/lotusvina\">lotusvina<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"294\" src=\"http:\/\/kthtx.vn\/wp-content\/uploads\/2021\/03\/image.png\" alt=\"\" class=\"wp-image-127\" srcset=\"https:\/\/kthtx.vn\/wp-content\/uploads\/2021\/03\/image.png 520w, https:\/\/kthtx.vn\/wp-content\/uploads\/2021\/03\/image-300x170.png 300w\" sizes=\"auto, (max-width: 520px) 100vw, 520px\" \/><\/figure>\n\n\n\n<p>X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin. Vi\u1ec7c s\u1eed d\u1ee5ng sai l\u1ec7ch t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1ebd kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t, n\u1ed9i dung c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng th\u00f4ng tin m\u00e0 k\u1ebf to\u00e1n cung c\u1ea5p. Hi\u1ec7n nay, trong c\u00f4ng t\u00e1c t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh, k\u1ebf to\u00e1n HTX ch\u01b0a x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c quy tr\u00ecnh, ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, c\u1ee5 th\u1ec3 to\u00e0n b\u1ed9 chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p tr\u00ean TK 632 l\u00e0 sai v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u00e0i kho\u1ea3n.<\/p>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 24\/2017\/TT-BTC, \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh, k\u1ebf to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng nh\u00f3m t\u00e0i kho\u1ea3n t\u00ednh gi\u00e1 th\u00e0nh g\u1ed3m t\u00e0i kho\u1ea3n \u201cTK 154 &#8211; Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang\u201d; \u201cTK 2422 \u2013 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang\u201d. Khi xu\u1ea5t kho v\u1eadt t\u01b0, chi ph\u00ed li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng TK 154&nbsp; ph\u1ea3n \u00e1nh, cu\u1ed1i k\u1ef3, t\u1ed5ng h\u1ee3p t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u1ef3 c\u1ea7n th\u1ef1c hi\u1ec7n theo d\u00f5i v\u00e0 ph\u00e2n b\u1ed5 theo k\u1ebf ho\u1ea1ch, k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n tr\u00ean nh\u00f3m t\u00e0i kho\u1ea3n ph\u00e2n ph\u1ed1i theo d\u1ef1 to\u00e1n g\u1ed3m \u201cTK 2421- Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u201d. C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh \u1edf HTX nh\u01b0: Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn h\u1ec7 th\u1ed1ng th\u1ee7y l\u1ee3i; Chi ph\u00ed c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng nhi\u1ec1u l\u1ea7n; Chi ph\u00ed c\u00e2y gi\u1ed1ng ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn nhi\u1ec1u v\u1ee5, chi ph\u00ed l\u00e0m \u0111\u1ea5t ban \u0111\u1ea7u. B\u00ean c\u1ea1nh vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p th\u00ec t\u00f9y v\u00e0o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb m\u00e0 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 m\u1edf th\u00eam c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c cung c\u1ea5p th\u00f4ng tin. Vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chi ti\u1ebft r\u1ea5t c\u1ea7n thi\u1ebft cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a HTX v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 cho qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00e1ng S\u00e1u 24, 2020 at 3:50 CH&nbsp;\u2014&nbsp;lotusvina X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin. Vi\u1ec7c s\u1eed d\u1ee5ng sai l\u1ec7ch t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1ebd kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t, n\u1ed9i dung c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[27],"class_list":["post-126","post","type-post","status-publish","format-standard","hentry","category-ke-toan-hop-tac-xa","tag-hach-toan-gia-thanh-trong-htx","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/126","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=126"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/126\/revisions"}],"predecessor-version":[{"id":128,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/126\/revisions\/128"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}