{"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\/ja\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/","title":{"rendered":"\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u3001\u901a\u905499\/2025\/TT-BTC\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306b\u4f7f\u7528\u3059\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u3001\u975e\u5e38\u306b\u91cd\u8981\u306a\u554f\u984c\u3067\u3042\u308a\u3001\u8f38\u51fa\u5165\u696d\u306e\u591a\u304f\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u9069\u7528\u5f8c\u3059\u3050\u306b\u4f1a\u8a08\u51e6\u7406\u3092\u4fee\u6b63\u305b\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3002 <\/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\">\u56de\u89a799\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5009\u5eab\u306b\u642c\u5165\u3055\u308c\u308b\u5546\u54c1\u306e\u4fa1\u683c\u3092\u8a18\u9332\u3059\u308b\u7a0e\u95a2\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u7a0e\u984d\u8a08\u7b97\u306b\u8aa4\u3063\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u305f\u308a\u3001\u58f2\u4e3b\u306b\u652f\u6255\u3063\u305f\u5916\u8ca8\u5efa\u3066\u524d\u6255\u91d1\u3092\u5206\u96e2\u3057\u5fd8\u308c\u305f\u308a\u3059\u308b\u3068\u3001\u5728\u5eab\u539f\u4fa1\u304c\u4e0d\u6b63\u78ba\u306b\u306a\u308a\u3001\u58f2\u4e0a\u539f\u4fa1\u3001\u5229\u76ca\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7cbe\u7b97\u984d\u306b\u5dee\u7570\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u3053\u306e\u6587\u66f8\u306e\u6b63\u3057\u3044\u6587\u8a00\u30013\u3064\u306e\u9069\u7528\u30b7\u30ca\u30ea\u30aa\u3001\u304a\u3088\u3073\u76e3\u67fb\u4eba\u304c\u4fee\u6b63\u3059\u308b\u6700\u3082\u4e00\u822c\u7684\u306a\u8aa4\u308a\u306b\u3064\u3044\u3066\u4f53\u7cfb\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/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\" >\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306e\u4ea4\u63db\u30ec\u30fc\u30c8\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/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\/ja\/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\" >\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3001\u3064\u307e\u308a\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u4e2d\u6838\u3068\u306a\u308b\u30ec\u30fc\u30c8\u3002<\/a><ul class='ez-toc-list-level-3' ><li 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href=\"https:\/\/ketoan.man.net.vn\/ja\/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\" >\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306e\u4ea4\u63db\u30ec\u30fc\u30c8\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3092\u793a\u3059\u4f8b\u3002<\/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\/ja\/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\" >\u5728\u5eab\u53d7\u9818\u5f8c\uff1a\u5728\u5eab\u306f\u7d42\u5024\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u518d\u8a55\u4fa1\u3055\u308c\u307e\u305b\u3093\u3002<\/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\/ja\/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\" >\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306e\u4ea4\u63db\u30ec\u30fc\u30c8\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u3088\u304f\u3042\u308b5\u3064\u306e\u9593\u9055\u3044\u3002<\/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\/ja\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/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\/ja\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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\/ja\/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\" >\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u306e\u8a18\u9332\u306b\u304a\u3051\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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\/ja\/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\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/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\" >\u7a0e\u95a2\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u3066\u3001\u5009\u5eab\u306b\u642c\u5165\u3055\u308c\u308b\u5546\u54c1\u306e\u4fa1\u683c\u3092\u8a18\u9332\u3059\u308b\u3053\u3068\u306f\u8a31\u53ef\u3055\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/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\/ja\/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\" >\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u984d\u306f\u3001\u5728\u5eab\u8a55\u4fa1\u984d\u306b\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/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\/ja\/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\" >\u5e74\u672b\u306b\u73fe\u5728\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u7528\u3044\u3066\u5728\u5eab\u3092\u518d\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f\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>\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306b\u4f7f\u7528\u3055\u308c\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u30012026\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u3066\u554f\u984c\u3068\u306a\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905499\/2025\/TT-BTC\u306b\u3088\u308c\u3070\u3001\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306b\u4f7f\u7528\u3055\u308c\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u3001\u8cfc\u5165\u6642\u306e\u5b9f\u969b\u306e\u53d6\u5f15\u30ec\u30fc\u30c8\u3067\u3042\u308b\u3002\u8cfc\u5165\u4fa1\u683c\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u6255\u3044\u6642\u306e\u5b9f\u969b\u306e\u53d6\u5f15\u30ec\u30fc\u30c8\u304c\u9069\u7528\u3055\u308c\u3001\u95a2\u9023\u3059\u308b\u7a0e\u91d1\u306f\u3001\u7a0e\u6cd5\u304a\u3088\u3073\u95a2\u7a0e\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u305f\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">3\u3064\u306e\u7570\u306a\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u30013\u3064\u306e\u7570\u306a\u308b\u6642\u671f\u306b\u9069\u7528\u3055\u308c\u3001\u3059\u3079\u3066\u540c\u3058\u8ca8\u7269\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u4f5c\u696d\u306f\u4eba\u3005\u304c\u60f3\u50cf\u3059\u308b\u4ee5\u4e0a\u306b\u30df\u30b9\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u306e\u3060\u3002<\/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>\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u306f\u30012026\u5e741\u67081\u65e5\u3092\u3082\u3063\u3066\u56de\u89a7\u6587\u66f8200\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e7410\u670827\u65e5\u306b\u8ca1\u52d9\u7701\u304c\u767a\u884c\u3057\u305f\u901a\u905499\/2025\/TT-BTC\u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u5236\u5ea6\u306b\u95a2\u3059\u308b\u6307\u91dd\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u901a\u9054\u306f2026\u5e741\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u30012026\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u3001\u901a\u9054200\/2014\/TT-BTC\u304a\u3088\u3073\u305d\u306e\u6539\u6b63\u30fb\u88dc\u8db3\u901a\u9054\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8f38\u5165\u6d3b\u52d5\u306b\u95a2\u308f\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u76f4\u63a5\u5f71\u97ff\u3092\u53d7\u3051\u308b\u306e\u306f\u3001\u4ed8\u9332II\u306e\u5728\u5eab\u4f1a\u8a08\u539f\u5247\u3068\u52d8\u5b9a\u79d1\u76ee413\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u9069\u7528\u539f\u5247\u3068\u3044\u30462\u3064\u306e\u8981\u7d20\u3067\u3042\u308a\u3001\u3053\u308c\u3089\u306f\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u3069\u306e\u3088\u3046\u306b\u8a18\u9332\u3059\u308b\u304b\u3092\u5b8c\u5168\u306b\u6c7a\u5b9a\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905499\u53f7\u306b\u5f93\u3063\u3066\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u8aa4\u3063\u3066\u6c7a\u5b9a\u3057\u305f\u5834\u5408\u306e3\u3064\u306e\u30ea\u30b9\u30af\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5eab\u539f\u4fa1\u306e\u8aa4\u308a\uff1a\u5728\u5eab\u8a55\u4fa1\u984d\u304c\u8aa4\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5e73\u5747\u5358\u4fa1\u304c\u8aa4\u3063\u3066\u8a08\u7b97\u3055\u308c\u3001\u58f2\u4e0a\u539f\u4fa1\u3082\u8aa4\u3063\u3066\u8a08\u7b97\u3055\u308c\u3001\u3053\u306e\u8aa4\u308a\u306f\u6b8b\u308a\u306e\u3059\u3079\u3066\u306e\u5728\u5eab\u671f\u9593\u306b\u6ce2\u53ca\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u4e0d\u4e00\u81f4\uff1a\u53e3\u5ea7413\u306b\u53cd\u6620\u3055\u308c\u308b\u3079\u304d\u5dee\u984d\u304c\u6750\u6599\u8cbb\u306e\u4e2d\u306b\u96a0\u853d\u3055\u308c\u3001\u5916\u8ca8\u53d6\u5f15\u304c\u8a18\u9332\u304b\u3089\u898b\u3048\u306a\u304f\u306a\u3063\u3066\u3044\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u51e6\u7406\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\uff1a\u58f2\u4e0a\u539f\u4fa1\u306e\u6e1b\u984d\u8abf\u6574\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u5897\u52a0\u3092\u610f\u5473\u3057\u3001\u3055\u3089\u306b\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u671f\u9593\u306b\u9061\u3063\u3066\u5ef6\u6ede\u91d1\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/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>\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306e\u4ea4\u63db\u30ec\u30fc\u30c8\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/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\">\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306e\u4ea4\u63db\u30ec\u30fc\u30c8\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u306b\u6dfb\u4ed8\u3055\u308c\u305f\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u539f\u5247\u306e\u4ed8\u9332II\u306e\u7b2c10\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u306b\u3064\u3044\u3066\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u5728\u5eab\u306e\u4fa1\u5024\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u3001\u8cfc\u5165\u4fa1\u683c\u306f\u8cfc\u5165\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u305f\u3060\u3057\u3001\u58f2\u4e3b\u306b\u5bfe\u3057\u3066\u524d\u6255\u3044\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u524d\u6255\u3044\u3057\u305f\u5916\u8ca8\u306e\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u5728\u5eab\u306e\u4fa1\u5024\u3092\u3001\u524d\u6255\u3044\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u8a18\u9332\u3057\u307e\u3059\uff09\u3002\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u306b\u95a2\u9023\u3059\u308b\u7a0e\u91d1\u306f\u3001\u7a0e\u6cd5\u304a\u3088\u3073\u95a2\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u5916\u8ca8\u3067\u306e\u5728\u5eab\u8cfc\u5165\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u52d8\u5b9a\u79d1\u76ee413\u300c\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u984d\u300d\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066\u884c\u3044\u307e\u3059\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u539f\u5247\u306f\u3001\u30b3\u30b9\u30c8\u306e\u539f\u5247\u3068\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u3002 <\/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\">2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c6\u6761\u7b2c1\u9805<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u5f53\u521d\u306e\u53d6\u5f97\u539f\u4fa1\u3067\u8a18\u9332\u3055\u308c\u305f\u8cc7\u7523\u306e\u4fa1\u5024\u3001\u3064\u307e\u308a\u3001\u305d\u306e\u5f8c\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5909\u52d5\u3092\u8abf\u6574\u3057\u306a\u3044\u3001\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u6642\u70b9\u3067\u306e\u4fa1\u5024\u3067\u3059\u3002\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>\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3001\u3064\u307e\u308a\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u4e2d\u6838\u3068\u306a\u308b\u30ec\u30fc\u30c8\u3002<\/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\">\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3001\u3064\u307e\u308a\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u4e2d\u6838\u3068\u306a\u308b\u30ec\u30fc\u30c8\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8413 \u2013 \u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u984d\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u3068\u3001\u4f01\u696d\u306f\u3001\u53d6\u5f15\u65e5\u306b\u304a\u3051\u308b\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3068\u3057\u3066\u3001\u4f01\u696d\u304c\u5b9a\u671f\u7684\u306b\u53d6\u5f15\u3092\u884c\u3046\u5546\u696d\u9280\u884c\u306e\u5e73\u5747\u58f2\u8cb7\u30ec\u30fc\u30c8\u3001\u307e\u305f\u306f\u4e0a\u8a18\u306e\u5e73\u5747\u58f2\u8cb7\u30ec\u30fc\u30c8\u3068\u306e\u5dee\u304c\u00b11%\u3092\u8d85\u3048\u306a\u3044\u8fd1\u4f3c\u30ec\u30fc\u30c8\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306b\u3001\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d2\u3064\u306e\u70b9\u3092\u6319\u3052\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u9078\u629e\u306f\u4e00\u8cab\u6027\u3092\u4fdd\u3061\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306b\u8aac\u660e\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3042\u308b\u671f\u9593\u306e\u5e73\u5747\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u3001\u6b21\u306e\u671f\u9593\u306b\u306f\u8fd1\u4f3c\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\u53d6\u5f15\u3092\u884c\u3046\u5546\u696d\u9280\u884c\u304c\u3001\u95a2\u4fc2\u3059\u308b\u5916\u8ca8\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u516c\u8868\u3057\u306a\u3044\u5834\u5408\u3001\u4f01\u696d\u306f\u63db\u7b97\u306e\u305f\u3081\u306e\u4e2d\u9593\u901a\u8ca8\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u305d\u306e\u901a\u8ca8\u3092\u4e00\u8cab\u3057\u3066\u9069\u7528\u3057\u3001\u9078\u629e\u306e\u6839\u62e0\u3092\u8aac\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u7167\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/\">\u56de\u89a7\u6587\u66f899\u53f7\u306b\u57fa\u3065\u304f\u8f38\u51fa\u8acb\u6c42\u66f8\u306e\u4ea4\u63db\u30ec\u30fc\u30c8<\/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>\u5b9f\u969b\u306e\u53d6\u5f15\u70ba\u66ff\u30ec\u30fc\u30c8\u3068\u5e33\u7c3f\u4e0a\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u533a\u5225\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u8ca8\u3092\u4f7f\u3063\u3066\u5728\u5eab\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u540c\u3058\u4f1a\u8a08\u4ed5\u8a33\u306b2\u3064\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u76ee\u7684\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/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>\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3057\u3066<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u9069\u7528\u70ba\u66ff\u30ec\u30fc\u30c8<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u5728\u5eab\u52d8\u5b9a\u306e\u501f\u65b9\uff08152\u3001153\u3001156\u2026\uff09<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u8cfc\u5165\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u50b5\u6a29\u8005\u306f\u652f\u6255\u3044\u3092\u884c\u3046\u969b\u306b\u73fe\u91d1\u53e3\u5ea7\uff08111\u3001112\uff09\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u66f8\u7c4d\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\uff08\u7279\u5b9a\u30ec\u30fc\u30c8\u307e\u305f\u306f\u52a0\u91cd\u5e73\u5747\u30ec\u30fc\u30c8\uff09\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u524d\u6255\u3044\u3092\u884c\u3046\u5834\u5408\u3001\u4ed5\u5165\u5148\u3078\u306e\u8cb7\u639b\u91d1\u52d8\u5b9a\u306e\u501f\u65b9\u6b04\u306b\u8a18\u5165\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u524d\u6255\u3044\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e21\u8005\u306e\u5dee\u984d\u306f\u3001\u4f1a\u8a08413\u300c\u70ba\u66ff\u30ec\u30fc\u30c8\u5dee\u984d\u300d\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066\u51e6\u7406\u3055\u308c\u307e\u3059\u3002\u70ba\u66ff\u30ec\u30fc\u30c8\u5dee\u984d\u3092\u5728\u5eab\u306e\u539f\u4fa1\u306b\u52a0\u7b97\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u53b3\u5b88\u3059\u3079\u304d\u539f\u5247\u3067\u3059\u3002<\/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>\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306b\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3059\u308b3\u3064\u306e\u30b7\u30ca\u30ea\u30aa\u3002<\/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\">\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306b\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3059\u308b\u72b6\u6cc1\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>\u72b6\u6cc11\uff1a\u8ca9\u58f2\u8005\u306b\u524d\u6255\u3044\u305b\u305a\u306b\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u3002<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cfc\u5165\u4fa1\u683c\u5168\u4f53\u306f\u3001\u5009\u5eab\u53d7\u9818\u66f8\u304a\u3088\u3073\u8f38\u5165\u66f8\u985e\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5951\u7d04\u306e\u7d0d\u54c1\u6761\u4ef6\u306b\u5f93\u3063\u3066\u6240\u6709\u6a29\u304c\u79fb\u8ee2\u3059\u308b\u6642\u70b9\u3001\u3059\u306a\u308f\u3061\u8cfc\u5165\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u63db\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u58f2\u4e3b\u3078\u306e\u305d\u306e\u5f8c\u306e\u652f\u6255\u3044\u306f\u3001\u65e2\u306b\u5728\u5eab\u306b\u3042\u308b\u5546\u54c1\u306e\u4fa1\u5024\u3092\u5909\u66f4\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u652f\u6255\u65e5\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u50b5\u52d9\u306e\u8a18\u9332\u3055\u308c\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u3088\u308a\u3082\u9ad8\u3044\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u306f\u70ba\u66ff\u5dee\u640d\u3067\u3042\u308a\u3001\u8cfc\u5165\u8cbb\u7528\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u72b6\u6cc12\uff1a\u58f2\u4e3b\u306b\u5bfe\u3057\u3066\u524d\u6255\u3044\u304c\u884c\u308f\u308c\u308b\u3002<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u7b2c10\u9805\u306e\u62ec\u5f27\u5185\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4f8b\u5916\u4e8b\u9805\u3067\u3059\u3002\u5728\u5eab\u8a55\u4fa1\u984d\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u90e8\u5206\u304b\u3089\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u524d\u6255\u3044\u3055\u308c\u305f\u5916\u8ca8\u76f8\u5f53\u984d\uff1a\u524d\u6255\u3044\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u63db\u7b97\u3055\u308c\u3001\u7d0d\u54c1\u65e5\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5909\u52d5\u306b\u95a2\u308f\u3089\u305a\u5909\u66f4\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b8b\u9ad8\uff1a\u8cfc\u5165\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u63db\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u539f\u5247\u306f\u3001\u8ca0\u50b5\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u539f\u5247\u3068\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u3002\u524d\u6255\u3044\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u8ca0\u50b5\u52d8\u5b9a\u306e\u501f\u65b9\u306b\u306f\u524d\u6255\u3044\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u5546\u54c1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u524d\u6255\u3044\u3055\u308c\u305f\u5916\u8ca8\u306b\u5bfe\u5fdc\u3059\u308b\u8ca0\u50b5\u52d8\u5b9a\u306e\u8cb8\u65b9\u306b\u3082\u3001\u524d\u6255\u3044\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u72b6\u6cc13\uff1a\u8f38\u5165\u7a0e<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8f38\u5165\u95a2\u7a0e\u3001\u7269\u54c1\u7a0e\u3001\u74b0\u5883\u4fdd\u8b77\u7a0e\u306a\u3069\u3001\u6255\u3044\u623b\u3057\u306e\u3067\u304d\u306a\u3044\u7a0e\u91d1\u306f\u5728\u5eab\u306e\u539f\u4fa1\u306b\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u7a0e\u984d\u306f\u4f01\u696d\u304c\u73fe\u5728\u4f7f\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u306f\u306a\u304f\u3001\u7a0e\u95a2\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5b9f\u969b\u7684\u306a\u5f71\u97ff\uff1a <\/b><span style=\"font-weight: 400;\">\u540c\u4e00\u306e\u8f38\u5165\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u8cfc\u5165\u4fa1\u683c\u3068\u7a0e\u984d\u3092\u7570\u306a\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u4f1a\u8a08\u521d\u5fc3\u8005\u304c\u4f1a\u8a08\u8a18\u9332\u3092\u7c21\u7565\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u51fa\u8377\u5168\u4f53\u306b\u5358\u4e00\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u70b9\u3067\u3042\u308a\u3001\u307e\u305f\u3001\u76e3\u67fb\u306e\u969b\u306b\u6700\u521d\u306b\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8f38\u5165\u5546\u54c1\u306b\u304b\u304b\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u3046\u3061\u3001\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u306f\u3001\u5728\u5eab\u306e\u539f\u4fa1\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/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>\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306e\u4ea4\u63db\u30ec\u30fc\u30c8\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3092\u793a\u3059\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u793e\u306f10\u4e07\u7c73\u30c9\u30eb\u76f8\u5f53\u306e\u539f\u6750\u6599\u3092\u8f38\u5165\u3057\u305f\u304c\u3001\u8f38\u5165\u7a0e\u7387\u306f5%\u3067\u3042\u308a\u3001\u8f38\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u63a7\u9664\u53ef\u80fd\u3067\u3042\u308b\u3002<\/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>\u30d7\u30ed\u3068\u3057\u3066\u306e\u7d4c\u6b74\u306b\u304a\u3051\u308b\u7bc0\u76ee<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30c7\u30fc\u30bf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e743\u670815\u65e5\uff1a\u58f2\u4e3b\u3078\u306e\u524d\u6255\u3044\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30,000\u7c73\u30c9\u30eb\u3001\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306f25,800\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u7c73\u30c9\u30eb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e744\u670810\u65e5\uff1a\u5546\u54c1\u304c\u5009\u5eab\u306b\u5230\u7740\u3057\u3001\u4fdd\u7ba1\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306f1\u7c73\u30c9\u30eb\uff1d26,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e744\u670810\u65e5\uff1a\u7a0e\u95a2\u7533\u544a\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4e0a\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306f1\u7c73\u30c9\u30eb\uff1d25,900\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a08\u7b97\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e2\u306b\u524d\u6255\u3044\u3055\u308c\u305f\u91d1\u984d\uff1a30,000 \u00d7 25,800 = 774,000,000 VND;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b8b\u308a\u306e\u91d1\u984d\uff1a70,000 \u00d7 26,000 = 1,820,000,000 VND;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a18\u9332\u3055\u308c\u305f\u8cfc\u5165\u4fa1\u683c = 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;\">\u8ab2\u7a0e\u5bfe\u8c61\u8f38\u5165\u984d = 100,000 \u00d7 25,900 = 2,590,000,000 VND\u3001\u7d50\u679c\u3068\u3057\u3066\u8f38\u5165\u7a0e = 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;\">\u53d7\u9818\u3057\u305f\u5728\u5eab\u306e\u30b3\u30b9\u30c8 = 2,594,000,000 + 129,500,000 = 2,723,500,000 VND\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u51fa\u8377\u5168\u4f53\u306b\u5bfe\u3057\u3066\u5358\u4e00\u306e\u70ba\u66ff\u30ec\u30fc\u30c826,000\u3092\u4f7f\u7528\u3057\u305f\u5834\u5408\u3001\u8cfc\u5165\u4fa1\u683c\u306f2,600,000,000 VND\u3068\u306a\u308a\u3001\u6b63\u3057\u3044\u91d1\u984d\u3088\u308a600\u4e07VND\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u672c\u6765\u5225\u9014\u8a08\u4e0a\u3055\u308c\u308b\u3079\u304d\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u984d\u304c\u3001\u6750\u6599\u8cbb\u306b\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b8\u30e3\u30fc\u30ca\u30eb\u30a8\u30f3\u30c8\u30ea\u306e\u6982\u8981\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u524d\u6255\u3044\u3092\u884c\u3046\u5834\u5408\uff1a\u5e33\u7c3f\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u53e3\u5ea7331\uff08774,000,000\uff09\u3092\u501f\u65b9\u3001\u53e3\u5ea7112\u3092\u8cb8\u65b9\u3068\u3057\u3001\u5dee\u984d\u306f\u53e3\u5ea7413\u306b\u5f93\u3063\u3066\u51e6\u7406\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u54c1\u3092\u5728\u5eab\u3068\u3057\u3066\u53d7\u3051\u5165\u308c\u305f\u969b\uff1a\u501f\u65b9\u52d8\u5b9a152\uff082,594,000,000\uff09\uff0f\u8cb8\u65b9\u52d8\u5b9a331\uff082,594,000,000\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f38\u5165\u7a0e\uff1a\u501f\u65b9\u53e3\u5ea7152\uff08129,500,000\uff09\uff0f\u8cb8\u65b9\u53e3\u5ea73333\uff08129,500,000\uff09\u3002<\/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>\u5728\u5eab\u53d7\u9818\u5f8c\uff1a\u5728\u5eab\u306f\u7d42\u5024\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u518d\u8a55\u4fa1\u3055\u308c\u307e\u305b\u3093\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u3057\u304f\u8a18\u9332\u3055\u308c\u305f\u30c7\u30fc\u30bf\u306e\u6b6a\u307f\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u660e\u78ba\u306b\u8ff0\u3079\u3066\u304a\u304f\u3079\u304d\u539f\u5247\u306e\u4e00\u3064\u306f\u3001\u5728\u5eab\u306f\u975e\u8ca8\u5e63\u9805\u76ee\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u4f1a\u8a08\u671f\u9593\u306e\u7d42\u308f\u308a\u306b\u3001\u4f01\u696d\u306f\u5916\u8ca8\u5efa\u3066\u306e\u8ca8\u5e63\u9805\u76ee\uff08\u73fe\u91d1\u3001\u58f2\u639b\u91d1\u3001\u5916\u8ca8\u5efa\u3066\u8cb7\u639b\u91d1\uff09\u306e\u307f\u3092\u3001\u5b9a\u671f\u7684\u306b\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u5546\u696d\u9280\u884c\u306e\u5e73\u5747\u58f2\u8cb7\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u518d\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5eab\u3068\u3057\u3066\u53d7\u3051\u5165\u308c\u305f\u5546\u54c1\u306e\u4fa1\u5024\u306f\u3001\u5e74\u672b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u4e0a\u6607\u3057\u3088\u3046\u3068\u4e0b\u843d\u3057\u3088\u3046\u3068\u3001\u5f53\u521d\u306e\u8a18\u9332\u6642\u306b\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u5909\u66f4\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u640d\u5bb3\u3001\u9673\u8150\u5316\u3001\u307e\u305f\u306f\u8ca9\u58f2\u4fa1\u683c\u306e\u4e0b\u843d\u306b\u3088\u308a\u3001\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u304c\u5f53\u521d\u306e\u539f\u4fa1\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u4f1a\u8a08229\uff08\u8cc7\u7523\u6e1b\u640d\u5f15\u5f53\u91d1\uff09\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u3001\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u6e1b\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3053\u308c\u306f\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u304f\u8abf\u6574\u3067\u306f\u306a\u304f\u3001\u6b63\u5473\u4fa1\u984d\u306b\u57fa\u3065\u304f\u8abf\u6574\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4ee5\u4e0b\u306e\u70b9\u306b\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\"> \u5546\u54c1\u8cfc\u5165\u306e\u305f\u3081\u306b\u4ed5\u5165\u5148\u306b\u652f\u6255\u308f\u308c\u308b\u524d\u6255\u3044\u91d1\u306f\u3001\u73fe\u7269\u3067\u53d7\u3051\u53d6\u308b\u90e8\u5206\u304c\u975e\u91d1\u92ad\u3067\u3042\u308b\u305f\u3081\u3001\u975e\u91d1\u92ad\u7684\u306a\u6027\u8cea\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u3057\u305f\u304c\u3063\u3066\u3001\u901a\u5e38\u306e\u8cb7\u639b\u91d1\u306e\u3088\u3046\u306b\u671f\u672b\u306b\u518d\u8a55\u4fa1\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/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>\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306e\u4ea4\u63db\u30ec\u30fc\u30c8\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u3088\u304f\u3042\u308b5\u3064\u306e\u9593\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u3088\u304f\u3042\u308b5\u3064\u306e\u9593\u9055\u3044\u3092\u4ee5\u4e0b\u306b\u6319\u3052\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u95a2\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u3066\u3001\u5009\u5eab\u306b\u642c\u5165\u3055\u308c\u308b\u5546\u54c1\u306e\u4fa1\u683c\u3092\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u7a0e\u984d\u90e8\u5206\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u3001\u8cfc\u5165\u4fa1\u683c\u90e8\u5206\u306f\u5b9f\u969b\u306e\u53d6\u5f15\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u8ca8\u3067\u306e\u524d\u6255\u3044\u91d1\u3092\u7121\u8996\u3057\u305f\u5834\u5408\uff1a\u51fa\u8377\u54c1\u5168\u4f53\u304c\u53d7\u9818\u65e5\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3055\u308c\u305f\u305f\u3081\u3001\u5143\u306e\u4fa1\u683c\u3068\u672a\u6255\u3044\u5916\u8ca8\u6b8b\u9ad8\u306e\u4e21\u65b9\u306b\u8aa4\u308a\u304c\u751f\u3058\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5eab\u306e\u539f\u4fa1\u306b\u70ba\u66ff\u5dee\u640d\u76ca\u3092\u52a0\u3048\u308b\uff1a\u652f\u6255\u304b\u3089\u751f\u3058\u308b\u5dee\u984d\u306f\u52d8\u5b9a\u79d1\u76ee413\u3067\u51e6\u7406\u3055\u308c\u3001\u8cfc\u5165\u4fa1\u683c\u306e\u69cb\u6210\u8981\u7d20\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u671f\u672b\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u306e\u5728\u5eab\u306e\u518d\u8a55\u4fa1\uff1a\u975e\u8ca8\u5e63\u6027\u9805\u76ee\u306e\u6027\u8cea\u3092\u8aa4\u3063\u3066\u8868\u73fe\u3057\u3001\u7fcc\u671f\u306e\u58f2\u4e0a\u539f\u4fa1\u3092\u904e\u5927\u8a55\u4fa1\u307e\u305f\u306f\u6b6a\u66f2\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u70ba\u66ff\u30ec\u30fc\u30c8\u9078\u629e\u306e\u4e0d\u6574\u5408\uff1a\u4f01\u696d\u306f\u6982\u7b97\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3059\u308b\u304c\u3001\u00b11%\u306e\u30b9\u30d7\u30ec\u30c3\u30c9\u95be\u5024\u3092\u7ba1\u7406\u305b\u305a\u3001\u8aac\u660e\u306a\u3057\u306b\u9014\u4e2d\u3067\u53c2\u7167\u9280\u884c\u3092\u5909\u66f4\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8f38\u5165\u983b\u5ea6\u306e\u9ad8\u3044\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u65e5\u3005\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u53d6\u5f97\u3068\u8a18\u9332\u306e\u4fdd\u7ba1\u306b\u95a2\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u6a19\u6e96\u5316\u3057\u3001\u4f1a\u8a08\u5e74\u5ea6\u306e\u521d\u3081\u304b\u3089\u793e\u5185\u4f1a\u8a08\u898f\u5b9a\u306b\u76db\u308a\u8fbc\u3080\u3079\u304d\u3067\u3042\u308b\u3002\u793e\u5185\u4f1a\u8a08\u90e8\u9580\u306b\u5341\u5206\u306a\u4eba\u54e1\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4ed6\u90e8\u9580\u3068\u306e\u9023\u643a\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3042\u308b\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u3088\u3046\u306a\u3001\u5c02\u9580\u7684\u3067\u7d4c\u9a13\u8c4a\u5bcc\u306a\u7d44\u7e54\u306b\u652f\u63f4\u3092\u6c42\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u306b\u57fa\u3065\u304d\u3001\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306e\u4ea4\u63db\u30ec\u30fc\u30c8\u306b\u95a2\u3057\u3066\u899a\u3048\u3066\u304a\u304f\u3079\u304d3\u3064\u306e\u3053\u3068\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cfc\u5165\u4fa1\u683c\u306f\u3001\u8cfc\u5165\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u524d\u6255\u3044\u91d1\u984d\u306f\u3001\u652f\u6255\u3044\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u984d\u306f\u3001\u7a0e\u6cd5\u304a\u3088\u3073\u95a2\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\uff13\u70b9\u3092\u8d85\u3048\u305f\u5f8c\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5909\u52d5\u306f\u3001\u5143\u306e\u4fa1\u683c\u3067\u306f\u306a\u304f\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u984d\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u306f\u65b0\u4f1a\u8a08\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u308b\u6700\u521d\u306e\u5e74\u3067\u3042\u308a\u3001\u6bd4\u8f03\u6570\u5024\u3084\u63db\u7b97\u6b8b\u9ad8\u306b\u6700\u3082\u5dee\u7570\u304c\u751f\u3058\u3084\u3059\u3044\u5e74\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u8f38\u5165\u4f01\u696d\u306f\u3001\u76e3\u67fb\u4eba\u306b\u6307\u6458\u3055\u308c\u308b\u306e\u3092\u5f85\u3064\u306e\u3067\u306f\u306a\u304f\u3001\u3053\u306e\u671f\u9593\u4e2d\u306b\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3092\u898b\u76f4\u3059\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d4c\u7406\u90e8\u9580\u304c\u3001\u524d\u6255\u3044\u307e\u305f\u306f\u8907\u6570\u306e\u8f38\u5165\u7a0e\u3092\u4f34\u3046\u51fa\u8377\u306b\u304a\u3051\u308b\u5916\u8ca8\u5efa\u3066\u5728\u5eab\u8cfc\u5165\u306e\u8a18\u9332\u306b\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3059\u308c\u3070\u3088\u3044\u304b\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001MAN \u2013 Master Accountant Network \u306e\u5c02\u9580\u30c1\u30fc\u30e0\u304c\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-dich-vu-ke-toan\/\">\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u696d\u52d9\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3092\u76ee\u6307\u3059\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/\">\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u306e\u8a18\u9332\u3092\u6a19\u6e96\u5316\u3059\u308b\u3068\u3001\u901a\u5e38\u306f\u6700\u521d\u306e\u671f\u9593\u304b\u3089\u9855\u8457\u306a\u52b9\u679c\u304c\u5f97\u3089\u308c\u307e\u3059\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/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>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/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\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/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;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: 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 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/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>\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u306e\u8a18\u9332\u306b\u304a\u3051\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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>\u5916\u8ca8\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u3092\u8a18\u9332\u3059\u308b\u969b\u306b\u4f7f\u7528\u3055\u308c\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u3001\u9280\u884c\u306e\u8cb7\u5165\u30ec\u30fc\u30c8\u3067\u3059\u304b\u3001\u305d\u308c\u3068\u3082\u58f2\u5165\u30ec\u30fc\u30c8\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u8cfc\u5165\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u3042\u308a\u3001\u4e8b\u696d\u8005\u304c\u5b9a\u671f\u7684\u306b\u53d6\u5f15\u3092\u884c\u3046\u5546\u696d\u9280\u884c\u306e\u5e73\u5747\u58f2\u8cb7\u30ec\u30fc\u30c8\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u304b\u3001\u307e\u305f\u306f\u3053\u306e\u30ec\u30fc\u30c8\u3068\u306e\u5dee\u304c\u00b11%\u4ee5\u5185\u306e\u8fd1\u4f3c\u30ec\u30fc\u30c8\u3067\u3059\u3002\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>\u5546\u54c1\u4ee3\u91d1\u3068\u3057\u3066\u65e2\u306b100%\u3092\u524d\u6255\u3044\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3069\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5916\u8ca8\u524d\u6255\u91d1\u306b\u5bfe\u5fdc\u3059\u308b\u5728\u5eab\u306e\u5168\u984d\u306f\u3001\u5546\u54c1\u306e\u53d7\u9818\u65e5\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u306f\u306a\u304f\u3001\u524d\u6255\u91d1\u304c\u652f\u6255\u308f\u308c\u305f\u6642\u70b9\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/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>\u7a0e\u95a2\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u3066\u3001\u5009\u5eab\u306b\u642c\u5165\u3055\u308c\u308b\u5546\u54c1\u306e\u4fa1\u683c\u3092\u8a18\u9332\u3059\u308b\u3053\u3068\u306f\u8a31\u53ef\u3055\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u7a0e\u6cd5\u304a\u3088\u3073\u95a2\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u7a0e\u984d\u8a08\u7b97\u306b\u4f7f\u7528\u3055\u308c\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u3001\u95a2\u9023\u3059\u308b\u7a0e\u91d1\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u3060\u3051\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u8cfc\u5165\u4fa1\u683c\u306f\u3001\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/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>\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u984d\u306f\u3001\u5728\u5eab\u8a55\u4fa1\u984d\u306b\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u3053\u306e\u5dee\u984d\u306f\u3001\u52d8\u5b9a\u79d1\u76ee413\u300c\u70ba\u66ff\u30ec\u30fc\u30c8\u5dee\u984d\u300d\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066\u51e6\u7406\u3055\u308c\u3001\u65e2\u306b\u5728\u5eab\u306b\u3042\u308b\u5546\u54c1\u306e\u539f\u4fa1\u306f\u5909\u66f4\u3055\u308c\u307e\u305b\u3093\u3002<\/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>\u5e74\u672b\u306b\u73fe\u5728\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u7528\u3044\u3066\u5728\u5eab\u3092\u518d\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u68da\u5378\u8cc7\u7523\u306f\u975e\u8ca8\u5e63\u9805\u76ee\u3067\u3059\u3002\u671f\u672b\u306b\u306f\u3001\u5916\u8ca8\u5efa\u3066\u306e\u8ca8\u5e63\u9805\u76ee\u306e\u307f\u304c\u518d\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002\u68da\u5378\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u6e1b\u640d\u3057\u305f\u5834\u5408\u306f\u3001\u52d8\u5b9a\u79d1\u76ee229\u306b\u5f93\u3063\u3066\u5f15\u5f53\u91d1\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\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 kho, ho\u1eb7c qu\u00ean t\u00e1ch ph\u1ea7n ngo\u1ea1i t\u1ec7 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho \u0111\u00e3 l\u1ec7ch, k\u00e9o theo gi\u00e1 v\u1ed1n, l\u1ee3i nhu\u1eadn v\u00e0 s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u1ec7ch theo. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng l\u1ea1i \u0111\u00fang c\u00e2u ch\u1eef c\u1ee7a v\u0103n b\u1ea3n, ba t\u00ecnh hu\u1ed1ng \u00e1p d\u1ee5ng v\u00e0 [&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\/ja\/wp-json\/wp\/v2\/posts\/9637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=9637"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9637\/revisions"}],"predecessor-version":[{"id":9642,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9637\/revisions\/9642"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9638"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}