{"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\/ko\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/","title":{"rendered":"\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c\uc758 \ud658\uc728\uc740 \ud68c\ub78c 99\/2025\/TT-BTC\ub97c \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \uc0ac\uc6a9\ud558\ub294 \ud658\uc728\uc740 \uc218\uc785-\uc218\ucd9c \uae30\uc5c5\uc758 \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc801\uc6a9 \uc989\uc2dc \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc218\uc815\ud558\uac8c \ub9cc\ub4dc\ub294 \ud575\uc2ec\uc801\uc778 \ubb38\uc81c\uc785\ub2c8\ub2e4. <\/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\">\ud68c\ub78c 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc138\uad00 \uc2e0\uace0\uc11c\uc5d0 \uc0c1\ud488 \uc785\uace0 \uc2dc \uc138\uc561 \uacc4\uc0b0\uc5d0 \uc798\ubabb\ub41c \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uac70\ub098, \ud310\ub9e4\uc790\uc5d0\uac8c \uc9c0\uae09\ud55c \uc678\ud654 \uc120\uc218\uae08\uc744 \uad6c\ubd84\ud558\uc9c0 \uc54a\ub294 \ub4f1\uc758 \uc0ac\uc18c\ud55c \uc2e4\uc218\ub9cc\uc73c\ub85c\ub3c4 \uc7ac\uace0 \uc6d0\uac00\uac00 \ubd80\uc815\ud655\ud574\uc838 \ub9e4\ucd9c\uc6d0\uac00, \uc774\uc775, \ubc95\uc778\uc138 \ub0a9\ubd80\uc561\uc5d0 \ucc28\uc774\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \uad00\ub828 \uc11c\ub958\uc758 \uc62c\ubc14\ub978 \ubb38\uad6c, \uc138 \uac00\uc9c0 \uc801\uc6a9 \uc0ac\ub840, \uadf8\ub9ac\uace0 \uac10\uc0ac\uc778\uc774 \uc2dc\uc815\ud558\ub294 \uac00\uc7a5 \ud754\ud55c \uc624\ub958\ub4e4\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/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\" >2026 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \uc0ac\uc6a9\ud558\ub294 \ud658\uc728\uc774 \ubb38\uc81c\uac00 \ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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\/ko\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Thong_tu_992025TT-BTC_thay_the_Thong_tu_200_tu_01012026\" >2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ud68c\ub78c 99\/2025\/TT-BTC\ub294 \ud68c\ub78c 200\uc744 \ub300\uccb4\ud569\ub2c8\ub2e4.<\/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\/ko\/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\" >\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/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\/ko\/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\" >\uc2e4\uc81c \ud658\uc728, \uc989 \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/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\/ko\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Phan_biet_ty_gia_giao_dich_thuc_te_va_ty_gia_ghi_so\" >\uc2e4\uc81c \uac70\ub798 \ud658\uc728\uacfc \uc7a5\ubd80 \ud658\uc728\uc758 \ucc28\uc774\uc810\uc744 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/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\/ko\/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\" >\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728\uc744 \uc801\uc6a9\ud558\ub294 3\uac00\uc9c0 \uc2dc\ub098\ub9ac\uc624.<\/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\/ko\/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\" >\uc774 \uc608\uc2dc\ub294 \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \ubc29\ubc95\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/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\/ko\/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\" >\uc7ac\uace0 \uc785\uace0 \ud6c4: \uc7ac\uace0\ub294 \uae30\ub9d0 \ud658\uc728\ub85c \uc7ac\ud3c9\uac00\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/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\/ko\/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\" >\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ud754\ud788 \uc800\uc9c0\ub974\ub294 5\uac00\uc9c0 \uc2e4\uc218.<\/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\/ko\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 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\/ko\/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\" >\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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\/ko\/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\" >\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \uc0ac\uc6a9\ud558\ub294 \ud658\uc728\uc740 \uc740\ud589\uc758 \ub9e4\uc785 \ud658\uc728\uc785\ub2c8\uae4c, \uc544\ub2c8\uba74 \ub9e4\ub3c4 \ud658\uc728\uc785\ub2c8\uae4c?<\/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\/ko\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Da_ung_truoc_100_tien_hang_thi_dung_ty_gia_nao\" >\uc774\ubbf8 \uc0c1\ud488 \ub300\uae08\uc73c\ub85c 100%\ub97c \uc120\ubd88\ub85c \uc9c0\ubd88\ud588\ub2e4\uba74 \uc5b4\ub5a4 \ud658\uc728\uc744 \uc801\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/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\/ko\/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\" >\ucc3d\uace0\ub85c \ubc18\uc785\ub418\ub294 \uc0c1\ud488\uc758 \uac00\uce58\ub97c \uc138\uad00 \uc2e0\uace0\uc11c\uc5d0 \ud658\uc728\uc744 \uae30\uc7ac\ud558\uc5ec \uae30\ub85d\ud558\ub294 \uac83\uc774 \ud5c8\uc6a9\ub429\ub2c8\uae4c?<\/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\/ko\/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\" >\uacf5\uae09\uc5c5\uccb4 \ub300\uae08 \uc9c0\uae09 \uc2dc \ud658\uc728 \ucc28\uc774\uac00 \uc7ac\uace0 \uac00\uce58\uc5d0 \ud3ec\ud568\ub418\ub098\uc694?<\/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\/ko\/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\" >\uc5f0\ub9d0\uc5d0 \ud604\uc7ac \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc7ac\uace0\ub97c \uc7ac\ud3c9\uac00\ud560 \ud544\uc694\uac00 \uc788\uc744\uae4c\uc694?\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>2026 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \uc0ac\uc6a9\ud558\ub294 \ud658\uc728\uc774 \ubb38\uc81c\uac00 \ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">99\/2025\/TT-BTC\ud638 \uacf5\ubb38\uc5d0 \ub530\ub974\uba74, \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc740 \uad6c\ub9e4 \uc2dc\uc810\uc758 \uc2e4\uc81c \uac70\ub798 \ud658\uc728\uc785\ub2c8\ub2e4. \uad6c\ub9e4 \ub300\uae08 \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 \uc120\uc9c0\uae09 \uc2dc\uc810\uc758 \uc2e4\uc81c \uac70\ub798 \ud658\uc728\uc774 \uc801\uc6a9\ub418\uba70, \uad00\ub828 \uc138\uae08\uc740 \uc138\ubc95 \ubc0f \uad00\uc138\ubc95\uc5d0 \uaddc\uc815\ub41c \uacfc\uc138 \ud658\uc728\uc5d0 \ub530\ub77c \uc0b0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138 \uac00\uc9c0 \ub2e4\ub978 \ud658\uc728\uc774 \uc138 \ubc88\uc5d0 \uac78\uccd0 \uc801\uc6a9\ub418\uace0, \uc774 \ubaa8\ub4e0 \ud658\uc728\uc774 \ub3d9\uc77c\ud55c \ubc30\uc1a1\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ubc14\ub85c \uc774 \ub54c\ubb38\uc5d0 \uc774\ub7ec\ud55c \uc791\uc5c5\uc740 \uc0ac\ub78c\ub4e4\uc774 \uc0dd\uac01\ud558\ub294 \uac83\ubcf4\ub2e4 \uc624\ub958 \ubc1c\uc0dd \uac00\ub2a5\uc131\uc774 \ud6e8\uc52c \ub192\uc2b5\ub2c8\ub2e4.<\/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>2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ud68c\ub78c 99\/2025\/TT-BTC\ub294 \ud68c\ub78c 200\uc744 \ub300\uccb4\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\ub144 10\uc6d4 27\uc77c \uc7ac\uc815\ubd80\uc5d0\uc11c \ubc1c\ud589\ud55c \uacf5\ubb38 99\/2025\/TT-BTC\ub294 \uae30\uc5c5\uc758 \ud68c\uacc4 \uccb4\uacc4\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774 \uacf5\ubb38\uc740 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uba70, 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc2dc\uc791\ub418\ub294 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774\ub294 \uacf5\ubb38 200\/2014\/TT-BTC \ubc0f \uadf8 \uac1c\uc815\u00b7\ubcf4\ucda9 \uacf5\ubb38\uc744 \ub300\uccb4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\uc785 \ud65c\ub3d9\uc5d0 \uad00\uc5ec\ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubc1b\ub294 \ubd80\ubd84\uc740 \ubd80\ub85d II\uc758 \uc7ac\uace0 \ud68c\uacc4 \uc6d0\uce59\uacfc \uacc4\uc815 413\uc758 \ud658\uc728 \uc801\uc6a9 \uc6d0\uce59\uc774\uba70, \uc774 \ub450 \uac00\uc9c0 \uc694\uc18c\ub294 \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\uc758 \ud658\uc728\uc744 \uae30\ub85d\ud558\ub294 \ubc29\ubc95\uc744 \uc804\uc801\uc73c\ub85c \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\ud638\uc5d0 \ub530\ub974\uba74 \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud558\uae30 \uc704\ud55c \ud658\uc728\uc744 \uc798\ubabb \uacb0\uc815\ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc138 \uac00\uc9c0 \uc704\ud5d8\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \uc6d0\uac00 \uc624\ub958: \uc7ac\uace0 \uac00\uce58\uac00 \uc798\ubabb \uacc4\uc0b0\ub418\uba74 \ub2e8\uac00 \ud3c9\uade0\uac12\uc774 \ubd80\uc815\ud655\ud574\uc9c0\uace0, \ub9e4\ucd9c\uc6d0\uac00\ub3c4 \uc798\ubabb \uacc4\uc0b0\ub418\uba70, \uc774\ub7ec\ud55c \uc624\ub958\ub294 \ub0a8\uc740 \ubaa8\ub4e0 \uc7ac\uace0 \uae30\uac04\uc5d0 \uac78\uccd0 \ud655\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud658\uc728 \ubd88\uc77c\uce58: \uacc4\uc815 413\uc5d0 \ubc18\uc601\ub418\uc5c8\uc5b4\uc57c \ud560 \ucc28\uc561\uc774 \uc790\uc7ac \uac00\uce58\uc5d0 \uc228\uaca8\uc838 \uc788\uc5b4 \uc678\ud654 \uac70\ub798\uac00 \uae30\ub85d\uc5d0\uc11c \ub204\ub77d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc815\uc0b0 \uc2dc \uc704\ud5d8: \ub9e4\ucd9c\uc6d0\uac00\uac00 \ud558\ud5a5 \uc870\uc815\ub420 \uacbd\uc6b0 \uacfc\uc138\uc18c\ub4dd\uc774 \uc99d\uac00\ud558\uace0, \uac70\ub798 \ubc1c\uc0dd \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \uc18c\uae09\ud558\uc5ec \uc5f0\uccb4\ub8cc\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/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\">\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">99\/2025\/TT-BTC \ud68c\ub78c\uacfc \ud568\uaed8 \ubc1c\ud589\ub41c \ubd80\ub85d II\uc758 \uc7ac\uace0 \ud68c\uacc4 \uc6d0\uce59 \uc81c10\ud56d\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\uc758 \uacbd\uc6b0, \uad6c\ub9e4 \uac00\uaca9\uc740 \uad6c\ub9e4 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c \ud558\uc5ec \uc7ac\uace0 \uc218\ub839\uc561\uc744 \uae30\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4(\ub2e8, \ud310\ub9e4\uc790\uc5d0\uac8c \uc120\uae08\uc744 \uc9c0\uae09\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc120\uae08\uc5d0 \ud574\ub2f9\ud558\ub294 \uc678\ud654 \uae08\uc561\uc744 \uc120\uae08 \uc9c0\uae09 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728\ub85c \uc7ac\uace0 \uac00\uce58\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4). \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\uc5d0 \ub300\ud55c \uc138\uae08\uc740 \uc138\ubc95 \ubc0f \uad00\uc138\ubc95\uc5d0\uc11c \uc815\ud55c \uacfc\uc138\ud658\uc728\uc5d0 \ub530\ub77c \uacc4\uc0b0\ub429\ub2c8\ub2e4. \uc678\ud654 \uc7ac\uace0 \uad6c\ub9e4\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub294 \uacc4\uc815 413 \u2013 \ud658\uc728\ucc28\uc774\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc6d0\uce59\uc740 \ube44\uc6a9 \uc6d0\uce59\uacfc \uc77c\uce58\ud569\ub2c8\ub2e4. <\/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\ub144 \ud68c\uacc4\ubc95 \uc81c6\uc870 \uc81c1\ud56d<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub294 \uc790\uc0b0\uc774 \ucd5c\ucd08\ub85c \uae30\ub85d\ub41c \uc6d0\uac00, \uc989 \uac70\ub798 \ubc1c\uc0dd \uc2dc\uc810\uc758 \uac00\uce58\uc774\uba70, \uc774\ud6c4 \ud658\uc728 \ubcc0\ub3d9\uc744 \ubc18\uc601\ud558\uc5ec \uc870\uc815\ub418\uc9c0 \uc54a\uc740 \uae08\uc561\uc785\ub2c8\ub2e4.\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>\uc2e4\uc81c \ud658\uc728, \uc989 \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/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\">\uc2e4\uc81c \ud658\uc728, \uc989 \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacc4\uc815 413 - \ud658\uc728 \ucc28\uc774\uc5d0 \ub300\ud55c \uc9c0\uce68\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc740 \uac70\ub798\uc77c\uc758 \uc2e4\uc81c \ud658\uc728\uc744 \ud574\ub2f9 \uae30\uc5c5\uc774 \uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc0c1\uc5c5\uc740\ud589\uc758 \ud3c9\uade0 \ub9e4\uc785 \ubc0f \ub9e4\ub3c4 \ud658\uc728\ub85c \uc120\ud0dd\ud558\uac70\ub098, \uc0c1\uae30 \ud3c9\uade0 \ub9e4\uc785 \ubc0f \ub9e4\ub3c4 \ud658\uc728\uacfc\uc758 \ucc28\uc774\uac00 +\/- 1%\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\ub294 \uadfc\uc0ac \ud658\uc728\ub85c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud2b9\ud788 \uc8fc\ubaa9\ud574\uc57c \ud560 \ub450 \uac00\uc9c0 \uc0ac\ud56d\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud658\uc728 \uc120\ud0dd\uc740 \uc77c\uad00\uc131\uc774 \uc788\uc5b4\uc57c \ud558\uba70 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc5d0 \uc124\uba85\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ud55c \uae30\uac04\uc758 \ud3c9\uade0 \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uace0 \ub2e4\uc74c \uae30\uac04\uc5d0 \uadfc\uc0ac \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc740 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ub97c \ud558\ub294 \uc0c1\uc5c5 \uc740\ud589\uc774 \uad00\ub828 \uc678\ud654\uc758 \ud658\uc728\uc744 \uacf5\uac1c\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0, \uae30\uc5c5\uc740 \ud658\uc804\uc5d0 \uc0ac\uc6a9\ud560 \uc911\uac04 \ud1b5\ud654\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc9c0\ub9cc, \uc774\ub97c \uc77c\uad00\ub418\uac8c \uc801\uc6a9\ud558\uace0 \uc120\ud0dd \uadfc\uac70\ub97c \uc124\uba85\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ucc38\uc870: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/\">\ud68c\ub78c 99\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728<\/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>\uc2e4\uc81c \uac70\ub798 \ud658\uc728\uacfc \uc7a5\ubd80 \ud658\uc728\uc758 \ucc28\uc774\uc810\uc744 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc678\ud654\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc7ac\uace0\ub97c \uad6c\ub9e4\ud560 \ub54c, \ub3d9\uc77c\ud55c \ud68c\uacc4 \ud56d\ubaa9\uc5d0 \ub450 \uac00\uc9c0 \ud658\uc728\uc774 \ub098\ud0c0\ub098\uc9c0\ub9cc \uac01\uac01 \ub2e4\ub978 \ubaa9\uc801\uc744 \uc218\ud589\ud569\ub2c8\ub2e4.<\/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>\ud68c\uacc4 \ud56d\ubaa9\uacfc \uad00\ub828\ud558\uc5ec<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\uc801\uc6a9 \ud658\uc728<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \uacc4\uc815\uc758 \ucc28\ubcc0 (152, 153, 156\u2026)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uad6c\ub9e4 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728.\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ucc44\uad8c\uc790\ub294 \uc9c0\ubd88\ud560 \ub54c \ud604\uae08 \uacc4\uc88c(111, 112)\ub97c \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ub3c4\uc11c \ud658\uc728 (\ud2b9\uc815 \ud658\uc728 \ub610\ub294 \uac00\uc911\ud3c9\uade0 \ud658\uc728)\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uc120\uc9c0\uae09 \uc2dc \uacf5\uae09\uc5c5\uccb4\uc5d0 \ub300\ud55c \ub9e4\uc785\ucc44\ubb34\uc758 \ucc28\ubcc0 \ud56d\ubaa9.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uc120\ubd88 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc591\uce21\uc758 \ucc28\uc774\ub294 \uacc4\uc815 413 - \ud658\uc728 \ucc28\uc774\uc5d0 \ub300\ud55c \uc9c0\uce68\uc5d0 \ub530\ub77c \ucc98\ub9ac\ub429\ub2c8\ub2e4. \ud658\uc728 \ucc28\uc774\ub294 \uc7ac\uace0 \uc6d0\uac00\uc5d0 \ub354\ud574\uc11c\ub294 \uc548 \ub418\uba70, \uc774\ub294 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud558\ub294 \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/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>\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728\uc744 \uc801\uc6a9\ud558\ub294 3\uac00\uc9c0 \uc2dc\ub098\ub9ac\uc624.<\/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\">\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uc0c1\ud669.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>\uc0c1\ud669 1: \ud310\ub9e4\uc790\uc5d0\uac8c \uc120\ubd88\ub85c \uc9c0\ubd88\ud558\uc9c0 \uc54a\uace0 \uc0c1\ud488\uc744 \uad6c\ub9e4\ud558\ub294 \uacbd\uc6b0.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6c\ub9e4 \uac00\uaca9 \uc804\uc561\uc740 \uad6c\ub9e4 \uc2dc\uc810, \uc989 \ucc3d\uace0 \uc601\uc218\uc99d \ubc0f \uc218\uc785 \uc11c\ub958\uc5d0 \uba85\uc2dc\ub41c \uacc4\uc57d\uc758 \uc778\ub3c4 \uc870\uac74\uc5d0 \ub530\ub978 \uc18c\uc720\uad8c \uc774\uc804 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728\ub85c \ud658\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud310\ub9e4\uc790\uc5d0\uac8c \ucd94\ud6c4 \uc9c0\uae09\ub418\ub294 \uae08\uc561\uc740 \uc774\ubbf8 \uc7ac\uace0\ub85c \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc0c1\ud488\uc758 \uac00\uce58\ub97c \ubcc0\uacbd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc9c0\uae09\uc77c\uc758 \ud658\uc728\uc774 \ucc44\ubb34 \ubc1c\uc0dd \uc2dc \uae30\ub85d\ub41c \ud658\uc728\ubcf4\ub2e4 \ub192\uc744 \uacbd\uc6b0, \uadf8 \ucc28\uc561\uc740 \ub9e4\uc785\uc6d0\uac00\uac00 \uc544\ub2cc \ud658\uc728\uc190\uc2e4\ub85c \ucc98\ub9ac\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc0c1\ud669 2: \ud310\ub9e4\uc790\uc5d0\uac8c \uc120\uae08\uc774 \uc9c0\uae09\ub418\uc5c8\ub2e4.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 10\ud56d\uc758 \uad04\ud638 \uc548\uc5d0 \uba85\uc2dc\ub41c \uc608\uc678 \uc0ac\ud56d\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc7ac\uace0 \uac00\uce58\ub294 \ub450 \ubd80\ubd84\uc73c\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc120\uc9c0\uae09\ub41c \uc678\ud654 \uae08\uc561: \uc120\uc9c0\uae09 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728\uc5d0 \ub530\ub77c \ud658\uc0b0\ub418\uba70, \uc778\ub3c4 \ub2f9\uc77c\uc758 \ud658\uc728 \ubcc0\ub3d9\uacfc \uad00\uacc4\uc5c6\uc774 \ubcc0\ub3d9 \uc5c6\uc774 \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc794\uc561: \uad6c\ub9e4 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728\uc5d0 \ub530\ub77c \ud658\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc6d0\uce59\uc740 \ubd80\ucc44\uc5d0 \ub300\ud55c \ud68c\uacc4 \uc6d0\uce59\uacfc \uc77c\uce58\ud569\ub2c8\ub2e4. \uc989, \uc120\uc9c0\uae09\uc774 \uc774\ub8e8\uc5b4\uc9c8 \ub54c \ubd80\ucc44 \uacc4\uc815\uc758 \ucc28\ubcc0\uc5d0\ub294 \uc120\uc9c0\uae09 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728\uc774 \uc801\uc6a9\ub418\uace0, \uc0c1\ud488 \uc218\ub839 \uc2dc \uc120\uc9c0\uae09\ub41c \uc678\ud654\uc5d0 \ud574\ub2f9\ud558\ub294 \ubd80\ucc44 \uacc4\uc815\uc758 \ub300\ubcc0\uc5d0\ub3c4 \uc120\uc9c0\uae09 \uc2dc\uc810\uc758 \ud658\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc0c1\ud669 3: \uc218\uc785\uc138<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\uc785 \uad00\uc138, \uc18c\ube44\uc138 \ubc0f \ud658\uacbd \ubcf4\ud638\uc138\uc640 \uac19\uc774 \ud658\ubd88\ub418\uc9c0 \uc54a\ub294 \uc138\uae08\uc740 \uc7ac\uace0 \uc6d0\uac00\uc5d0 \ud3ec\ud568\ub418\uc9c0\ub9cc, \uc138\uc561\uc740 \uae30\uc5c5\uc774 \ud604\uc7ac \uc0ac\uc6a9\ud558\ub294 \ud68c\uacc4 \ud658\uc728\uc774 \uc544\ub2cc \uc138\ubc95 \ubc0f \uad00\uc138\ubc95\uc5d0 \uaddc\uc815\ub41c \uc138\uc728\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc2e4\uc9c8\uc801\uc778 \uacb0\uacfc: <\/b><span style=\"font-weight: 400;\">\uc218\uc785 \uc2e0\uace0\uc11c\uc5d0\uc11c \uad6c\ub9e4 \uac00\uaca9\uacfc \uc138\uae08 \ubd80\ubd84\uc744 \uc11c\ub85c \ub2e4\ub978 \ud658\uc728\ub85c \ud658\uc0b0\ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ucd08\ubcf4 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud68c\uacc4 \uae30\ub85d\uc744 \ub2e8\uc21c\ud654\ud558\uae30 \uc704\ud574 \uc804\uccb4 \ud654\ubb3c\uc5d0 \ub2e8\uc77c \ud658\uc728\uc744 \uc801\uc6a9\ud558\ub3c4\ub85d \uc27d\uac8c &quot;\uac15\uc694&quot;\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub294 \uc138\ubb34 \uac10\uc0ac \uc2dc \uac00\uc7a5 \uba3c\uc800 \uac80\ud1a0\ub418\ub294 \ubd80\ubd84\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc81c \ub300\uc0c1\uc778 \uc218\uc785 \uc0c1\ud488\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138\ub294 \uc7ac\uace0 \uc6d0\uac00\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/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>\uc774 \uc608\uc2dc\ub294 \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \ubc29\ubc95\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\uc0ac\ub294 \ubbf8\ud654 10\ub9cc \ub2ec\ub7ec \uc0c1\ub2f9\uc758 \uc6d0\uc790\uc7ac\ub97c \uc218\uc785\ud588\uc73c\uba70, \uc218\uc785\uc138\uc728\uc740 5%\uc774\uace0, \uc218\uc785 \ubd80\uac00\uac00\uce58\uc138\ub294 \uacf5\uc81c \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/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>\uc804\ubb38 \uacbd\ub825\uc758 \uc8fc\uc694 \uc0ac\uac74\ub4e4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub370\uc774\ud130<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\ub144 3\uc6d4 15\uc77c: \ud310\ub9e4\uc790\uc5d0\uac8c \uc120\ubd88\uae08 \uc9c0\uae09.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30,000 USD, \uc2e4\uc81c \ud658\uc728 25,800 VND\/USD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\ub144 4\uc6d4 10\uc77c: \ubb3c\ud488 \uc785\uace0 \ubc0f \ucc3d\uace0 \ubcf4\uad00 \uc644\ub8cc.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \ud658\uc728\uc740 1\ub2ec\ub7ec\ub2f9 26,000 VND\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\ub144 4\uc6d4 10\uc77c: \uc138\uad00 \uc2e0\uace0\uc11c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc740 1\ub2ec\ub7ec\ub2f9 25,900 VND\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacc4\uc0b0 \ub2e8\uacc4\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ubbf8 \uc120\ub0a9\ub41c \uae08\uc561: 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;\">\ub098\uba38\uc9c0 \uae08\uc561: 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;\">\uae30\ub85d\ub41c \uad6c\ub9e4 \uac00\uaca9 = 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;\">\uacfc\uc138 \ub300\uc0c1 \uc218\uc785\uc561 = 100,000 \u00d7 25,900 = 2,590,000,000 VND, \ub530\ub77c\uc11c \uc218\uc785\uc138 = 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;\">\uc785\uace0\ub41c \uc7ac\uace0\uc758 \uc6d0\uac00 = 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;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc804\uccb4 \uc120\uc801\ubd84\uc5d0 \ub300\ud574 \ub2e8\uc77c \ud658\uc728 26,000\uc744 \uc801\uc6a9\ud560 \uacbd\uc6b0 \uad6c\ub9e4 \uac00\uaca9\uc740 26\uc5b5 VND\uac00 \ub418\ub294\ub370, \uc774\ub294 \uc2e4\uc81c \uae08\uc561\ubcf4\ub2e4 600\ub9cc VND \ub192\uc740 \uae08\uc561\uc785\ub2c8\ub2e4. \ub354\uc6b1\uc774, \ubcc4\ub3c4\ub85c \ud68c\uacc4 \ucc98\ub9ac\ub418\uc5c8\uc5b4\uc57c \ud560 \ud658\uc728 \ucc28\uc774\uac00 \uc790\uc7ac \uc6d0\uac00\uc5d0 \ud3ec\ud568\ub418\uc5b4 \ubc84\ub838\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ud56d\ubaa9 \uc694\uc57d:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc120\uc9c0\uae09 \uc2dc: \uacc4\uc88c 331(774,000,000)\uc5d0\uc11c \ucc28\ubcc0 \ucc98\ub9ac \/ \uacc4\uc88c 112\uc5d0\uc11c \ub300\ubcc0 \ucc98\ub9ac(\uc7a5\ubd80 \ud658\uc728 \uc801\uc6a9). \ucc28\uc561\uc740 \uacc4\uc88c 413\uc5d0 \ub530\ub77c \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\ud488\uc744 \uc7ac\uace0\ub85c \uc785\uace0\ud560 \ub54c: \ucc28\ubcc0 \uacc4\uc815 152(2,594,000,000) \/ \ub300\ubcc0 \uacc4\uc815 331(2,594,000,000).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc785\uc138: \ucc28\ubcc0 \uacc4\uc815 152(129,500,000) \/ \ub300\ubcc0 \uacc4\uc815 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>\uc7ac\uace0 \uc785\uace0 \ud6c4: \uc7ac\uace0\ub294 \uae30\ub9d0 \ud658\uc728\ub85c \uc7ac\ud3c9\uac00\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc815\ud655\ud558\uac8c \uae30\ub85d\ub41c \ub370\uc774\ud130\ub97c \uc65c\uace1\ud558\uc9c0 \uc54a\ub3c4\ub85d \uba85\ud655\ud788 \ud574\uc57c \ud560 \ud55c \uac00\uc9c0 \uc6d0\uce59\uc740 \uc7ac\uace0\uac00 \ube44\ud654\ud3d0\uc131 \ud56d\ubaa9\uc774\ub77c\ub294 \uc810\uc785\ub2c8\ub2e4. \ud68c\uacc4 \uae30\uac04 \ub9d0\uc5d0 \uae30\uc5c5\uc740 \uc678\ud654\ub85c \ud45c\uc2dc\ub41c \ud654\ud3d0\uc131 \ud56d\ubaa9(\ud604\uae08, \uc678\ud654 \ub9e4\ucd9c\ucc44\uad8c, \uc678\ud654 \ub9e4\uc785\ucc44\ubb34)\uc5d0 \ub300\ud574\uc11c\ub9cc \uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc0c1\uc5c5\uc740\ud589\uc758 \ud3c9\uade0 \ub9e4\ub9e4\ud658\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \uc7ac\ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc7ac\uace0\ub85c \uc785\uace0\ub41c \uc0c1\ud488\uc758 \uac00\uce58\ub294 \uc5f0\ub9d0 \ud658\uc728\uc758 \uc0c1\uc2b9 \ub610\ub294 \ud558\ub77d \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \ucd5c\ucd08 \uc7ac\uace0 \uae30\ub85d \uc2dc\uc810\uc5d0 \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \uc0ac\uc6a9\ub41c \ud658\uc728\ub85c \ubcc0\ub3d9 \uc5c6\uc774 \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc190\uc0c1, \uc9c4\ubd80\ud654 \ub610\ub294 \ud310\ub9e4 \uac00\uaca9 \ud558\ub77d\uc73c\ub85c \uc778\ud574 \uc21c\uc2e4\ud604\uac00\uce58\uac00 \uc6d0\uac00\ubcf4\ub2e4 \ub0ae\uc544\uc9c4 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uacc4\uc815 229(\uc790\uc0b0\uc190\uc0c1\ucda9\ub2f9\uae08)\uc5d0 \ub530\ub77c \uc7ac\uace0\uc790\uc0b0 \ud3c9\uac00\uc808\ud558\ucda9\ub2f9\uae08\uc744 \uc124\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c \ud558\ub294 \uc870\uc815\uc774 \uc544\ub2c8\ub77c \uc21c\uac00\uce58\ub97c \uae30\uc900\uc73c\ub85c \ud558\ub294 \uc870\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc0c1\ud488 \uad6c\ub9e4\ub97c \uc704\ud574 \uacf5\uae09\uc5c5\uccb4\uc5d0 \uc9c0\uae09\ud558\ub294 \uc120\uc218\uae08\uc740 \ube44\ud654\ud3d0\uc131\uc785\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \ud604\ubb3c\ub85c \uc218\ub839\ud560 \ubd80\ubd84\uc774 \ube44\ud654\ud3d0\uc131\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc77c\ubc18\uc801\uc778 \ub9e4\uc785\ucc44\ubb34\ucc98\ub7fc \uae30\ub9d0\uc5d0 \uc7ac\ud3c9\uac00 \ub300\uc0c1\uc774 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/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>\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ud754\ud788 \uc800\uc9c0\ub974\ub294 5\uac00\uc9c0 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\uc758 \ud658\uc728\uc744 \uacb0\uc815\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \ub2e4\uc12f \uac00\uc9c0 \uc2e4\uc218\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uad00 \uc2e0\uace0\uc11c\uc5d0 \uae30\uc7ac\ub41c \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uc5ec \ucc3d\uace0\ub85c \ubc18\uc785\ub418\ub294 \uc0c1\ud488\uc758 \uac00\uce58\ub97c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624. \ud658\uc728\uc740 \uc138\uae08 \ubd80\ubd84\uc5d0\ub9cc \uc801\uc6a9\ub418\uba70, \uad6c\ub9e4 \uac00\uaca9 \ubd80\ubd84\uc740 \uc2e4\uc81c \uac70\ub798 \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc678\ud654 \uc120\uc9c0\uae09\uae08\uc744 \ubb34\uc2dc\ud558\uba74 \uc804\uccb4 \ud654\ubb3c\uc774 \uc218\ub839\uc77c\uc758 \ud658\uc728\ub85c \ud658\uc0b0\ub418\uc5b4 \uc6d0\ub798 \uac00\uaca9\uacfc \ubbf8\uc9c0\uae09 \uc678\ud654 \uc794\uc561 \ubaa8\ub450\uc5d0 \uc624\ub958\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \uc6d0\uac00\uc5d0 \ud658\uc728 \ucc28\uc774\ub97c \ucd94\uac00\ud558\ub294 \uacbd\uc6b0: \uc9c0\uae09\uc73c\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \ucc28\uc774\ub294 \uacc4\uc815 413\uc5d0 \ub530\ub77c \ucc98\ub9ac\ub418\uba70 \uad6c\ub9e4 \uac00\uaca9\uc758 \uad6c\uc131 \uc694\uc18c\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ub9d0 \ud658\uc728\uc744 \uc774\uc6a9\ud55c \uc7ac\uace0 \uc7ac\ud3c9\uac00: \ube44\ud654\ud3d0\uc131 \ud56d\ubaa9\uc758 \uc131\uaca9\uc744 \uc65c\uace1\ud558\uace0 \ucc28\uae30 \ub9e4\ucd9c\uc6d0\uac00\ub97c \ubd80\ud480\ub9ac\uac70\ub098 \uc65c\uace1\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud658\uc728 \uc120\ud0dd\uc758 \uc77c\uad00\uc131 \ubd80\uc871: \uae30\uc5c5\ub4e4\uc774 \ub300\ub7b5\uc801\uc778 \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uc9c0\ub9cc, \uc2a4\ud504\ub808\ub4dc \uc784\uacc4\uac12\uc778 +\/-1%\ub97c \uad00\ub9ac\ud558\uc9c0 \uc54a\uac70\ub098, \uc124\uba85 \uc5c6\uc774 \uc911\ub3c4\uc5d0 \uae30\uc900 \uc740\ud589\uc744 \ubcc0\uacbd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\uc785 \ube48\ub3c4\uac00 \ub192\uc740 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc77c\uc77c \ud658\uc728\uc744 \uc0b0\ucd9c\ud558\uace0 \uc774\ub97c \uae30\ub85d\uc73c\ub85c \uc720\uc9c0\ud558\ub294 \uc808\ucc28\ub97c \ud45c\uc900\ud654\ud558\uc5ec \ud68c\uacc4\uc5f0\ub3c4 \uc2dc\uc791\ubd80\ud130 \ub0b4\ubd80 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ud3ec\ud568\uc2dc\ucf1c\uc57c \ud569\ub2c8\ub2e4. \ub0b4\ubd80 \ud68c\uacc4 \ubd80\uc11c\uc5d0 \ucda9\ubd84\ud55c \uc778\ub825\uc774 \ubd80\uc871\ud55c \uacbd\uc6b0, \uc678\ubd80 \uc804\ubb38\uac00\uc640 \ud611\ub825\ud558\ub294 \uac83\uc744 \uace0\ub824\ud558\uc2ed\uc2dc\uc624. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uacfc \uac19\uc740 \uc804\ubb38\uc801\uc774\uace0 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \ubd80\uc11c\uc758 \ub3c4\uc6c0\uc744 \ubc1b\uc73c\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">99\/2025\/TT-BTC \uacf5\ubb38\uc5d0 \ub530\ub77c \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728\uacfc \uad00\ub828\ud558\uc5ec \uae30\uc5b5\ud574\uc57c \ud560 \uc138 \uac00\uc9c0 \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\ub9e4 \uac00\uaca9\uc740 \uad6c\ub9e4 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc120\ub0a9\uae08\uc561\uc740 \uc9c0\ubd88 \uc2dc\uc810\uc758 \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubd80\ubd84\uc740 \uc138\ubc95 \ubc0f \uad00\uc138\ubc95\uc5d0 \uaddc\uc815\ub41c \ud658\uc728\uc5d0 \ub530\ub77c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704 \uc138 \uac00\uc9c0 \uc0ac\ud56d\uc744 \uc81c\uc678\ud558\uace0 \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \ud658\uc728 \ubcc0\ub3d9\uc740 \ud658\uc728 \ucc28\uc774\uc77c \ubfd0, \ucd5c\ucd08 \uac00\uaca9\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\uc740 \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc774 \ub3c4\uc785\ub418\ub294 \uccab \ud574\uc774\uc790, \ube44\uad50 \uc218\uce58 \ubc0f \ud658\uc0b0 \uc794\uc561\uc5d0\uc11c \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud558\uae30 \uac00\uc7a5 \uc26c\uc6b4 \ud574\uc785\ub2c8\ub2e4. \uc218\uc785 \uae30\uc5c5\uc740 \ud68c\uacc4 \uac10\uc0ac\uc778\uc774 \uc9c0\uc801\ud558\uae30 \uc804\uc5d0 \uc774 \uae30\uac04 \ub3d9\uc548 \ud658\uc728 \uc815\ucc45\uc744 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc758 \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \uc120\uc9c0\uae09\uae08\uc774 \uc788\uac70\ub098 \uc5ec\ub7ec \uc218\uc785\uc138\uac00 \ubd80\uacfc\ub418\ub294 \uc678\ud654 \ud45c\uc2dc \uc7ac\uace0 \uad6c\ub9e4 \ub0b4\uc5ed\uc744 \uae30\ub85d\ud560 \ub54c \ud658\uc728\uc744 \uc5b4\ub5bb\uac8c \uc801\uc6a9\ud574\uc57c \ud560\uc9c0 \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\ub294\ub2e4\uba74, MAN(Master Accountant Network)\uc758 \uc804\ubb38\uac00 \ud300\uc774 \uae30\uaebc\uc774 \ub3c4\uc640\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-dich-vu-ke-toan\/\">\ud68c\uacc4 \ucee8\uc124\ud305<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc6b4\uc601 \ube44\uc6a9 \ucd5c\uc801\ud654\ub97c \uc6d0\ud558\ub294 \uae30\uc5c5\uc5d0\uac8c \uc774 \uc635\uc158\uc740... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\uc758 \uae30\ub85d \ubc29\uc2dd\uc744 \ud45c\uc900\ud654\ud558\uba74 \uc77c\ubc18\uc801\uc73c\ub85c \uccab \ud68c\uacc4 \uae30\uac04\ubd80\ud130 \ub69c\ub837\ud55c \ud6a8\uacfc\ub97c \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 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>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/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;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \ud658\uc728 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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>\uc678\ud654\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\ub97c \uae30\ub85d\ud560 \ub54c \uc0ac\uc6a9\ud558\ub294 \ud658\uc728\uc740 \uc740\ud589\uc758 \ub9e4\uc785 \ud658\uc728\uc785\ub2c8\uae4c, \uc544\ub2c8\uba74 \ub9e4\ub3c4 \ud658\uc728\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uad6c\ub9e4 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728\uc774\uba70, \ud574\ub2f9 \uae30\uc5c5\uc774 \uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc0c1\uc5c5 \uc740\ud589\uc758 \ud3c9\uade0 \ub9e4\ub9e4 \ud658\uc728\uc5d0 \ub530\ub77c \uacb0\uc815\ub418\uac70\ub098, \ud574\ub2f9 \ud658\uc728\uacfc +\/- 1% \uc774\ub0b4\uc758 \ucc28\uc774\ub97c \ubcf4\uc774\ub294 \uadfc\uc0ac \ud658\uc728\uc785\ub2c8\ub2e4.\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>\uc774\ubbf8 \uc0c1\ud488 \ub300\uae08\uc73c\ub85c 100%\ub97c \uc120\ubd88\ub85c \uc9c0\ubd88\ud588\ub2e4\uba74 \uc5b4\ub5a4 \ud658\uc728\uc744 \uc801\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc678\ud654 \uc120\uc218\uae08\uc5d0 \ud574\ub2f9\ud558\ub294 \uc7ac\uace0\uc758 \uc804\uccb4 \uac00\uce58\ub294 \uc0c1\ud488 \uc218\ub839\uc77c\uc758 \ud658\uc728\uc774 \uc544\ub2cc \uc120\uc218\uae08 \uc9c0\uae09 \uc2dc\uc810\uc758 \uc2e4\uc81c \ud658\uc728\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/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>\ucc3d\uace0\ub85c \ubc18\uc785\ub418\ub294 \uc0c1\ud488\uc758 \uac00\uce58\ub97c \uc138\uad00 \uc2e0\uace0\uc11c\uc5d0 \ud658\uc728\uc744 \uae30\uc7ac\ud558\uc5ec \uae30\ub85d\ud558\ub294 \uac83\uc774 \ud5c8\uc6a9\ub429\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \uc138\ubc95 \ubc0f \uad00\uc138\ubc95\uc5d0 \ub530\ub77c \uc138\uae08 \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc740 \uad00\ub828 \uc138\uae08\uc744 \uacb0\uc815\ud558\ub294 \ub370\uc5d0\ub9cc \uc0ac\uc6a9\ub429\ub2c8\ub2e4. \uad6c\ub9e4 \uac00\uaca9\uc740 \uc2e4\uc81c \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/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>\uacf5\uae09\uc5c5\uccb4 \ub300\uae08 \uc9c0\uae09 \uc2dc \ud658\uc728 \ucc28\uc774\uac00 \uc7ac\uace0 \uac00\uce58\uc5d0 \ud3ec\ud568\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \uc774 \ucc28\uc774\ub294 \uacc4\uc815 413 - \ud658\uc728 \ucc28\uc774\uc5d0 \ub300\ud55c \uc9c0\uce68\uc5d0 \ub530\ub77c \ucc98\ub9ac\ub418\uba70, \uc774\ubbf8 \uc7ac\uace0\ub85c \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc0c1\ud488\uc758 \uc6d0\ub798 \uc6d0\uac00\ub294 \ubcc0\uacbd\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/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>\uc5f0\ub9d0\uc5d0 \ud604\uc7ac \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc7ac\uace0\ub97c \uc7ac\ud3c9\uac00\ud560 \ud544\uc694\uac00 \uc788\uc744\uae4c\uc694?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \uc7ac\uace0\ub294 \ube44\ud654\ud3d0\uc131 \ud56d\ubaa9\uc785\ub2c8\ub2e4. \uae30\ub9d0\uc5d0\ub294 \uc678\ud654\ub85c \ud45c\uc2dc\ub41c \ud654\ud3d0\uc131 \ud56d\ubaa9\ub9cc \uc7ac\ud3c9\uac00\ub429\ub2c8\ub2e4. \uc7ac\uace0 \uac00\uce58\uac00 \ud558\ub77d\ud560 \uacbd\uc6b0, \uacc4\uc815 229\uc5d0 \ub530\ub77c \ucda9\ub2f9\uae08\uc744 \uc124\uc815\ud569\ub2c8\ub2e4.\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\/ko\/wp-json\/wp\/v2\/posts\/9637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=9637"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9637\/revisions"}],"predecessor-version":[{"id":9642,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9637\/revisions\/9642"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9638"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}