{"id":9637,"date":"2026-08-24T10:07:30","date_gmt":"2026-08-24T03:07:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9637"},"modified":"2026-08-24T10:07:30","modified_gmt":"2026-08-24T03:07:30","slug":"ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/","title":{"rendered":"Exchange rates for recording inventory purchased in foreign currency are based on Circular 99\/2025\/TT-BTC."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The exchange rate used to record inventory purchased in foreign currency is a key issue that causes many accountants in import-export businesses to revise their accounting entries immediately upon application. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Circular 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">Simply using the wrong exchange rate for calculating taxes on the customs declaration to record the value of goods entering the warehouse, or forgetting to separate the foreign currency advance paid to the seller, can cause the cost of inventory to be inaccurate, leading to discrepancies in cost of goods sold, profit, and corporate income tax settlement figures. This article systematically reviews the correct wording of the document, three application scenarios, and the most common errors corrected by auditors.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Vi_sao_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te_la_vuong_mac_cua_ky_ke_toan_2026\" >Why is the exchange rate used to record inventory purchased in foreign currency a problem for the 2026 accounting period?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Thong_tu_992025TT-BTC_thay_the_Thong_tu_200_tu_01012026\" >Circular 99\/2025\/TT-BTC replaces Circular 200 from January 1, 2026.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Can_cu_phap_ly_xac_dinh_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\" >Legal basis for determining the exchange rate for recording inventory purchased in foreign currency.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Ty_gia_giao_dich_thuc_te_loi_cua_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\" >The actual exchange rate, the core of the exchange rate used to record inventory purchased in foreign currency.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Phan_biet_ty_gia_giao_dich_thuc_te_va_ty_gia_ghi_so\" >Distinguish between actual transaction exchange rates and book exchange rates.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#3_tinh_huong_ap_dung_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\" >3 scenarios for applying exchange rates to record inventory purchased in foreign currency.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Vi_du_minh_hoa_cach_xac_dinh_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\" >This example illustrates how to determine the exchange rate for recording inventory purchased in foreign currency.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Sau_khi_nhap_kho_Hang_ton_kho_khong_danh_gia_lai_theo_ty_gia_cuoi_ky\" >After inventory is received: Inventory is not revalued at the end-of-period exchange rate.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#5_sai_lam_thuong_gap_khi_xac_dinh_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\" >5 common mistakes when determining the exchange rate for recording inventory purchased in foreign currency.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Cau_hoi_thuong_gap_ve_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\" >Frequently Asked Questions Regarding Exchange Rates for Recording Inventory Purchased in Foreign Currency<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te_la_ty_gia_mua_hay_ty_gia_ban_cua_ngan_hang\" >Is the exchange rate used to record inventory purchased in foreign currency the bank&#039;s buying rate or selling rate?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Da_ung_truoc_100_tien_hang_thi_dung_ty_gia_nao\" >If I&#039;ve already paid 100% in advance for the goods, which exchange rate should I use?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Co_duoc_lay_ty_gia_tren_to_khai_hai_quan_de_ghi_gia_tri_hang_nhap_kho_khong\" >Is it permissible to use the exchange rate on the customs declaration form to record the value of goods entering the warehouse?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Chenh_lech_ty_gia_khi_thanh_toan_cho_nha_cung_cap_co_duoc_tinh_vao_gia_tri_hang_ton_kho_khong\" >Are exchange rate differences when paying suppliers included in the inventory value?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Cuoi_nam_co_phai_danh_gia_lai_hang_ton_kho_theo_ty_gia_khong\" >Is it necessary to re-evaluate inventory at the end of the year using current exchange rates?\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te_la_vuong_mac_cua_ky_ke_toan_2026\"><\/span><b>Why is the exchange rate used to record inventory purchased in foreign currency a problem for the 2026 accounting period?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Circular 99\/2025\/TT-BTC, the exchange rate used to record inventory purchased in foreign currency is the actual transaction rate at the time of purchase. For the purchase price portion, the actual transaction rate at the time of the advance payment is applied; related taxes are determined according to the tax exchange rates stipulated by tax and customs laws.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three different exchange rates, at three different times, all included in the same shipment. That&#039;s why this operation is more prone to errors than people realize.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_thay_the_Thong_tu_200_tu_01012026\"><\/span><b>Circular 99\/2025\/TT-BTC replaces Circular 200 from January 1, 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC, issued by the Ministry of Finance on October 27, 2025, provides guidance on the accounting regime for enterprises. It takes effect from January 1, 2026, and applies to fiscal years beginning on or after January 1, 2026, replacing Circular 200\/2014\/TT-BTC and its amending and supplementing circulars.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses involved in import activities, the directly affected aspects are the inventory accounting principles in Appendix II and the exchange rate application principles in Account 413, two elements that entirely determine how to record the exchange rate for inventory purchased in foreign currency.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three risks of incorrectly determining the exchange rate for recording inventory purchased in foreign currency according to Circular 99:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect inventory cost: If the inventory value is incorrect, the average unit price will be incorrect, the cost of goods sold will be incorrect, and this error will spread to all remaining inventory periods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exchange rate discrepancy: The difference that should have been reflected in Account 413 was hidden in the value of materials, obscuring the foreign currency transaction from the records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risks during tax settlement: A downward adjustment in cost of goods sold means an increase in taxable income, along with late payment penalties calculated backward in the period in which the transaction occurred.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\"><\/span><b>Legal basis for determining the exchange rate for recording inventory purchased in foreign currency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9640\" aria-describedby=\"caption-attachment-9640\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9640\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te--scaled.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi nh\u1eadn h\u00e0ng t\u1ed3n kho mua b\u1eb1ng ngo\u1ea1i t\u1ec7\u00a0\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te--scaled.jpg 2560w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te--300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te--1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te--768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te--1536x864.jpg 1536w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te--2048x1152.jpg 2048w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te--18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-9640\" class=\"wp-caption-text\">Legal basis for determining the exchange rate for recording inventory purchased in foreign currency.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As stipulated in Clause 10 of the principles of inventory accounting, Appendix II issued with Circular 99\/2025\/TT-BTC:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">For inventory purchased in foreign currency, the purchase price must be based on the actual exchange rate at the time of purchase to record the value of the inventory received (except in cases where an advance payment is made to the seller, in which case the value of the inventory corresponding to the amount of foreign currency advanced is recorded at the actual exchange rate at the time of the advance). Taxes related to inventory purchased in foreign currency are determined according to the tax exchange rate stipulated by tax and customs laws. Accounting for inventory purchases in foreign currency is carried out according to the guidelines in Account 413 \u2013 Exchange Rate Differences.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This principle is consistent with the principle of cost at <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">Clause 1, Article 6 of the Accounting Law 2015<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This is the value of the asset initially recorded at its original cost, i.e., the value at the time the transaction occurs, without adjusting for subsequent exchange rate fluctuations.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_giao_dich_thuc_te_loi_cua_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\"><\/span><b>The actual exchange rate, the core of the exchange rate used to record inventory purchased in foreign currency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9641\" aria-describedby=\"caption-attachment-9641\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9641\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-giao-dich-thuc-te-loi-cua-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-scaled.jpg\" alt=\"T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, l\u00f5i c\u1ee7a t\u1ef7 gi\u00e1 ghi nh\u1eadn h\u00e0ng t\u1ed3n kho mua b\u1eb1ng ngo\u1ea1i t\u1ec7\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-giao-dich-thuc-te-loi-cua-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-scaled.jpg 2560w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-giao-dich-thuc-te-loi-cua-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-giao-dich-thuc-te-loi-cua-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-giao-dich-thuc-te-loi-cua-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-giao-dich-thuc-te-loi-cua-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-1536x864.jpg 1536w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-giao-dich-thuc-te-loi-cua-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-2048x1152.jpg 2048w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ty-gia-giao-dich-thuc-te-loi-cua-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-9641\" class=\"wp-caption-text\">The actual exchange rate, the core of the exchange rate used to record inventory purchased in foreign currency.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the guidelines in Account 413 \u2013 Exchange Rate Differences, enterprises may choose the actual exchange rate on the transaction date as the average buying and selling rate of the commercial bank where the enterprise regularly conducts transactions, or an approximate rate with a difference not exceeding +\/- 1% compared to the aforementioned average buying and selling rate.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Here are two specific points to note:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The exchange rate selection must be consistent and explained in the Notes to the Financial Statements. It is not permissible to use the average exchange rate in one period and an approximate exchange rate in the next.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If commercial banks that regularly conduct transactions do not publish the exchange rate of the foreign currency involved, businesses may choose an intermediate currency for conversion, but must apply it consistently and explain the basis for the choice.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/\">Exchange rates for export invoices according to Circular 99<\/a>.<\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_ty_gia_giao_dich_thuc_te_va_ty_gia_ghi_so\"><\/span><b>Distinguish between actual transaction exchange rates and book exchange rates.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When purchasing inventory using foreign currency, two exchange rates appear in the same accounting entry but serve two different purposes:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 224px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Regarding accounting entries<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Applicable exchange rate<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Debit side of inventory accounts (152, 153, 156\u2026)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">The actual exchange rate at the time of purchase.\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">The creditor has a cash account (111, 112) when making payments.\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Book exchange rate (specific or weighted average)\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Debit side of accounts payable to suppliers when making advance payments.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">The actual exchange rate at the time of advance payment.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The difference between the two sides is handled according to the guidelines in Account 413 \u2013 Exchange Rate Differences. Exchange rate differences must not be added to the cost of inventory; this is a principle that must be strictly adhered to.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_tinh_huong_ap_dung_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\"><\/span><b>3 scenarios for applying exchange rates to record inventory purchased in foreign currency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9639\" aria-describedby=\"caption-attachment-9639\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9639\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tinh-huong-ap-dung-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-scaled.jpg\" alt=\"T\u00ecnh hu\u1ed1ng \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi nh\u1eadn h\u00e0ng t\u1ed3n kho mua b\u1eb1ng ngo\u1ea1i t\u1ec7\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tinh-huong-ap-dung-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-scaled.jpg 2560w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tinh-huong-ap-dung-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tinh-huong-ap-dung-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tinh-huong-ap-dung-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tinh-huong-ap-dung-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-1536x864.jpg 1536w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tinh-huong-ap-dung-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-2048x1152.jpg 2048w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tinh-huong-ap-dung-ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-9639\" class=\"wp-caption-text\">Situations involving the application of exchange rates for recording inventory purchased in foreign currency.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>Situation 1: Buying goods without paying the seller in advance.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The entire purchase price is converted according to the actual exchange rate at the time of purchase, i.e., the time of transfer of ownership according to the delivery terms of the contract, as shown on the warehouse receipt and import documents.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Subsequent payment to the seller does not change the value of the goods already in inventory. If the exchange rate on the payment date is higher than the exchange rate recorded for the debt, the difference is an exchange rate loss, not a purchase cost.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Situation 2: An advance payment is made to the seller.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the exception stated in parentheses in clause 10. The inventory value is then composed of two parts:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The corresponding amount of foreign currency advanced: Converted according to the actual exchange rate at the time of advance payment, remaining unchanged regardless of fluctuations in the exchange rate on the day of delivery.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remaining balance: Converted according to the actual exchange rate at the time of purchase.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This principle aligns with the accounting principle for liabilities: when a prepayment is made, the debit side of the liabilities account applies the actual exchange rate at the time of prepayment; upon receipt of goods, the credit side of the liabilities account corresponding to the prepaid foreign currency also applies the exchange rate at the time of prepayment.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Situation 3: Import taxes<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Import duties, excise taxes, and environmental protection taxes that are non-refundable are included in the cost of inventory, but the tax amount is determined according to the tax exchange rate stipulated by tax and customs laws, not the accounting exchange rate currently used by the enterprise.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Practical consequences: <\/b><span style=\"font-weight: 400;\">In the same import declaration, the purchase price and the tax portion can be converted using two different exchange rates. This is a point where novice accountants can easily &quot;force&quot; the entire shipment to use a single exchange rate to simplify the accounting records, and it&#039;s also the first point of review during an audit.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Value-added tax on imported goods that is eligible for deduction is not included in the cost of inventory.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_xac_dinh_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\"><\/span><b>This example illustrates how to determine the exchange rate for recording inventory purchased in foreign currency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company B imported a batch of raw materials worth USD 100,000, with an import tax rate of 5%, and the import VAT is deductible.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Milestones in professional record<\/b><\/td>\n<td style=\"text-align: center;\"><b>Data<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">March 15, 2026: Advance payment to the seller.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30,000 USD, actual exchange rate 25,800 VND\/USD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">April 10, 2026: Goods received and stored in the warehouse.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The actual exchange rate is 26,000 VND\/USD.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">April 10, 2026: Customs declaration form<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The exchange rate for tax purposes is 25,900 VND\/USD.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The calculation steps are as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount already paid in advance: 30,000 \u00d7 25,800 = 774,000,000 VND;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The remaining amount: 70,000 \u00d7 26,000 = 1,820,000,000 VND;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recorded purchase price = 774,000,000 + 1,820,000,000 = 2,594,000,000 VND;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable import value = 100,000 \u00d7 25,900 = 2,590,000,000 VND, resulting in import tax = 5% \u00d7 2,590,000,000 = 129,500,000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost of inventory received = 2,594,000,000 + 129,500,000 = 2,723,500,000 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the accountant uses a single exchange rate of 26,000 for the entire shipment, the purchase price would be 2,600,000,000 VND, which is 6 million VND higher than the correct amount. Furthermore, the exchange rate difference, which should have been accounted for separately, has been included in the cost of materials.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Summary of journal entries:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When making an advance payment: Debit Account 331 (774,000,000) \/ Credit Account 112 at the book exchange rate, the difference is handled according to Account 413.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Upon receiving the goods into inventory: Debit Account 152 (2,594,000,000) \/ Credit Account 331 (2,594,000,000).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Import tax: Debit Account 152 (129,500,000) \/ Credit Account 3333 (129,500,000).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_khi_nhap_kho_Hang_ton_kho_khong_danh_gia_lai_theo_ty_gia_cuoi_ky\"><\/span><b>After inventory is received: Inventory is not revalued at the end-of-period exchange rate.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One principle that needs to be clearly stated to avoid distorting correctly recorded data is that inventory is a non-monetary item. At the end of the accounting period, businesses only revalue monetary items denominated in foreign currency (cash, receivables, payables in foreign currency) at the average buying and selling exchange rate of the commercial bank with which they regularly conduct transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The value of the goods received into inventory remains unchanged at the exchange rate used to record inventory purchased in foreign currency at the time of initial recording, regardless of whether the year-end exchange rate increases or decreases.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the net realizable value is lower than the original cost due to damage, obsolescence, or a decrease in selling price, the enterprise shall create a provision for inventory devaluation as guided in Account 229 (Provision for asset impairment). This is an adjustment based on net value, not an adjustment based on exchange rate.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Please note the following:<\/b><span style=\"font-weight: 400;\"> Advance payments made to suppliers for the purchase of goods are non-monetary in nature because the portion that will be received in kind is non-monetary, and therefore are not subject to revaluation at the end of the period like regular accounts payable.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_sai_lam_thuong_gap_khi_xac_dinh_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\"><\/span><b>5 common mistakes when determining the exchange rate for recording inventory purchased in foreign currency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Here are five common mistakes when determining the exchange rate for inventory purchased in foreign currency:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use the exchange rate on the customs declaration form to record the value of goods entering the warehouse: The exchange rate only applies to the tax portion; the purchase price portion must be based on the actual transaction exchange rate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ignoring the advance payment in foreign currency: The entire shipment was converted using the exchange rate on the day of receipt, resulting in errors in both the original price and the outstanding foreign currency balance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adding exchange rate differences to the cost of inventory: Differences arising from payments are treated under Account 413, and are not a component of the purchase price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revaluation of inventory at the end-of-period exchange rate: Misrepresents the nature of non-monetary items and inflates or distorts the cost of goods sold in the following period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inconsistency in exchange rate selection: Businesses use approximate exchange rates but do not control the spread threshold of +\/-1%, or change reference banks mid-term without explanation.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with high import frequency, standardizing the process of obtaining daily exchange rates and maintaining records of those rates should be included in internal accounting regulations from the beginning of the fiscal year; if the internal accounting department lacks sufficient personnel, consider consulting with others. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\">full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Seek assistance from specialized and experienced units such as MAN \u2013 Master Accountant Network.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three things to remember about the exchange rate for recording inventory purchased in foreign currency according to Circular 99\/2025\/TT-BTC:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The purchase price is based on the actual exchange rate at the time of purchase;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The amount paid in advance is based on the exchange rate at the time of payment;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax portion is calculated according to the exchange rate stipulated by tax and customs laws.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Beyond those three points, any subsequent exchange rate fluctuations are exchange rate differences, not the original price.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026 is the first year of the new accounting system&#039;s implementation, and also the year when comparative figures and conversion balances are most prone to discrepancies. Importing businesses should review their exchange rate policies during the period, rather than waiting for auditors to point them out.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your accounting department is unsure about how to apply the exchange rate for recording foreign currency-denominated inventory purchases for shipments with advance payments or multiple import taxes, the expert team at MAN \u2013 Master Accountant Network is ready to provide support. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/tu-van-dich-vu-ke-toan\/\">accounting consulting<\/a><\/span><\/strong><span style=\"font-weight: 400;\">For businesses looking to optimize their operational costs, this option is... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\">outsource accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Standardizing the recording of inventory purchased in foreign currency usually yields noticeable results from the very first period.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te\"><\/span><b>Frequently Asked Questions Regarding Exchange Rates for Recording Inventory Purchased in Foreign Currency<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_ghi_nhan_hang_ton_kho_mua_bang_ngoai_te_la_ty_gia_mua_hay_ty_gia_ban_cua_ngan_hang\"><\/span><b>Is the exchange rate used to record inventory purchased in foreign currency the bank&#039;s buying rate or selling rate?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the actual exchange rate at the time of purchase, determined by the average buying and selling rate of the commercial bank where the business regularly conducts transactions, or an approximate rate with a difference of no more than +\/- 1% compared to this rate.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Da_ung_truoc_100_tien_hang_thi_dung_ty_gia_nao\"><\/span><b>If I&#039;ve already paid 100% in advance for the goods, which exchange rate should I use?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The entire value of inventory corresponding to the foreign currency advance is recorded at the actual exchange rate at the time of the advance, not the exchange rate on the day the goods are received.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_duoc_lay_ty_gia_tren_to_khai_hai_quan_de_ghi_gia_tri_hang_nhap_kho_khong\"><\/span><b>Is it permissible to use the exchange rate on the customs declaration form to record the value of goods entering the warehouse?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. The exchange rate used for tax calculation according to tax and customs laws is only used to determine related taxes. The purchase price must still be based on the actual exchange rate.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chenh_lech_ty_gia_khi_thanh_toan_cho_nha_cung_cap_co_duoc_tinh_vao_gia_tri_hang_ton_kho_khong\"><\/span><b>Are exchange rate differences when paying suppliers included in the inventory value?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. This difference is handled according to the guidelines in Account 413 \u2013 Exchange Rate Differences, and does not change the original cost of goods already in inventory.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cuoi_nam_co_phai_danh_gia_lai_hang_ton_kho_theo_ty_gia_khong\"><\/span><b>Is it necessary to re-evaluate inventory at the end of the year using current exchange rates?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Inventory is a non-monetary item. At the end of the period, only monetary items denominated in foreign currency are revalued; if inventory depreciates in value, a provision is made according to Account 229.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ef7 gi\u00e1 ghi nh\u1eadn h\u00e0ng t\u1ed3n kho mua b\u1eb1ng ngo\u1ea1i t\u1ec7 l\u00e0 n\u1ed9i dung khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u h\u1ea3i l\u00e0m l\u1ea1i b\u00fat to\u00e1n ngay khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Ch\u1ec9 c\u1ea7n l\u1ea5y nh\u1ea7m t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan \u0111\u1ec3 ghi gi\u00e1 tr\u1ecb l\u00f4 h\u00e0ng nh\u1eadp [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9638,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=9637"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9637\/revisions"}],"predecessor-version":[{"id":9642,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9637\/revisions\/9642"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9638"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}