{"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\/zh\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/","title":{"rendered":"\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5b58\u8d27\u7684\u8bb0\u5f55\u6c47\u7387\u4ee5\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u51fd\u4e3a\u51c6\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u8bb0\u5f55\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5e93\u5b58\u7684\u6c47\u7387\u662f\u4e00\u4e2a\u5173\u952e\u95ee\u9898\uff0c\u5b83\u5e38\u5e38\u8feb\u4f7f\u8bb8\u591a\u8fdb\u51fa\u53e3\u4f01\u4e1a\u7684\u4f1a\u8ba1\u4eba\u5458\u5728\u5e94\u7528\u540e\u7acb\u5373\u4fee\u6539\u5176\u4f1a\u8ba1\u5206\u5f55\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\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ec5\u4ec5\u662f\u4f7f\u7528\u9519\u8bef\u7684\u6c47\u7387\u8ba1\u7b97\u5165\u5e93\u8d27\u7269\u4ef7\u503c\u7684\u6d77\u5173\u7533\u62a5\u5355\u7a0e\u6b3e\uff0c\u6216\u8005\u5fd8\u8bb0\u5355\u72ec\u5217\u51fa\u652f\u4ed8\u7ed9\u5356\u65b9\u7684\u5916\u5e01\u9884\u4ed8\u6b3e\uff0c\u90fd\u53ef\u80fd\u5bfc\u81f4\u5b58\u8d27\u6210\u672c\u4e0d\u51c6\u786e\uff0c\u8fdb\u800c\u9020\u6210\u9500\u552e\u6210\u672c\u3001\u5229\u6da6\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u91d1\u989d\u7684\u5dee\u5f02\u3002\u672c\u6587\u7cfb\u7edf\u5730\u56de\u987e\u4e86\u8be5\u6587\u4ef6\u7684\u6b63\u786e\u63aa\u8f9e\u3001\u4e09\u4e2a\u5e94\u7528\u573a\u666f\u4ee5\u53ca\u5ba1\u8ba1\u4eba\u5458\u7ea0\u6b63\u7684\u6700\u5e38\u89c1\u9519\u8bef\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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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 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\u6708 1 \u65e5\u8d77\uff0c\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u544a\u53d6\u4ee3\u4e86\u7b2c 200 \u53f7\u901a\u544a\u3002<\/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\/zh\/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\" >\u786e\u5b9a\u4ee5\u5916\u5e01\u8d2d\u5165\u5b58\u8d27\u7684\u8bb0\u8d26\u6c47\u7387\u7684\u6cd5\u5f8b\u4f9d\u636e\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\/zh\/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\" >\u5b9e\u9645\u6c47\u7387\uff0c\u5373\u7528\u4e8e\u8bb0\u5f55\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5e93\u5b58\u7684\u6c47\u7387\u7684\u6838\u5fc3\u90e8\u5206\u3002<\/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\/zh\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Phan_biet_ty_gia_giao_dich_thuc_te_va_ty_gia_ghi_so\" >\u533a\u5206\u5b9e\u9645\u4ea4\u6613\u6c47\u7387\u548c\u8d26\u9762\u6c47\u7387\u3002<\/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\/zh\/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\" >\u4e09\u79cd\u5e94\u7528\u6c47\u7387\u8bb0\u5f55\u4ee5\u5916\u5e01\u8d2d\u5165\u7684\u5e93\u5b58\u7684\u65b9\u6848\u3002<\/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\/zh\/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\" >\u672c\u793a\u4f8b\u8bf4\u660e\u5982\u4f55\u786e\u5b9a\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5b58\u8d27\u7684\u8bb0\u8d26\u6c47\u7387\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\/zh\/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\" >\u6536\u5230\u5b58\u8d27\u540e\uff1a\u5b58\u8d27\u4e0d\u6309\u671f\u672b\u6c47\u7387\u91cd\u65b0\u4f30\u503c\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\/zh\/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\" >\u786e\u5b9a\u4ee5\u5916\u5e01\u8d2d\u5165\u7684\u5b58\u8d27\u7684\u6c47\u7387\u65f6\u5e38\u72af\u7684 5 \u4e2a\u9519\u8bef\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\/zh\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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\/zh\/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\" >\u5173\u4e8e\u4ee5\u5916\u5e01\u8d2d\u5165\u5b58\u8d27\u7684\u6c47\u7387\u8bb0\u5f55\u5e38\u89c1\u95ee\u9898<\/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\/zh\/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\" >\u7528\u4e8e\u8bb0\u5f55\u4ee5\u5916\u5e01\u8d2d\u5165\u7684\u5b58\u8d27\u7684\u6c47\u7387\u662f\u94f6\u884c\u7684\u4e70\u5165\u4ef7\u8fd8\u662f\u5356\u51fa\u4ef7\uff1f<\/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\/zh\/ty-gia-ghi-nhan-hang-ton-kho-mua-bang-ngoai-te\/#Da_ung_truoc_100_tien_hang_thi_dung_ty_gia_nao\" >\u5982\u679c\u6211\u5df2\u7ecf\u9884\u4ed8\u4e86 100% \u7684\u8d27\u6b3e\uff0c\u6211\u5e94\u8be5\u4f7f\u7528\u54ea\u79cd\u6c47\u7387\uff1f<\/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\/zh\/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\" >\u6d77\u5173\u7533\u62a5\u5355\u4e0a\u7684\u6c47\u7387\u662f\u5426\u5141\u8bb8\u7528\u4e8e\u8bb0\u5f55\u5165\u5e93\u8d27\u7269\u7684\u4ef7\u503c\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\/zh\/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\" >\u652f\u4ed8\u4f9b\u5e94\u5546\u6b3e\u9879\u65f6\u7684\u6c47\u7387\u5dee\u5f02\u662f\u5426\u8ba1\u5165\u5e93\u5b58\u4ef7\u503c\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\/zh\/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\u5e95\u662f\u5426\u9700\u8981\u4f7f\u7528\u5f53\u524d\u6c47\u7387\u91cd\u65b0\u8bc4\u4f30\u5e93\u5b58\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>\u4e3a\u4ec0\u4e48\u7528\u4e8e\u8bb0\u5f55\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5b58\u8d27\u7684\u6c47\u7387\u5728 2026 \u5e74\u4f1a\u8ba1\u671f\u95f4\u4f1a\u6210\u4e3a\u95ee\u9898\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\uff0c\u4ee5\u5916\u5e01\u8d2d\u5165\u7684\u5b58\u8d27\u7684\u8bb0\u8d26\u6c47\u7387\u91c7\u7528\u8d2d\u5165\u65f6\u7684\u5b9e\u9645\u4ea4\u6613\u6c47\u7387\u3002\u8d2d\u8d27\u6b3e\u90e8\u5206\u91c7\u7528\u9884\u4ed8\u6b3e\u65f6\u7684\u5b9e\u9645\u4ea4\u6613\u6c47\u7387\uff1b\u76f8\u5173\u7a0e\u8d39\u6839\u636e\u7a0e\u6cd5\u548c\u6d77\u5173\u6cd5\u89c4\u5b9a\u7684\u7a0e\u7387\u786e\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e09\u79cd\u4e0d\u540c\u7684\u6c47\u7387\uff0c\u4e09\u4e2a\u4e0d\u540c\u7684\u65f6\u95f4\uff0c\u5168\u90e8\u90fd\u5305\u542b\u5728\u540c\u4e00\u6279\u8d27\u7269\u4e2d\u3002\u8fd9\u5c31\u662f\u4e3a\u4ec0\u4e48\u8fd9\u79cd\u64cd\u4f5c\u6bd4\u4eba\u4eec\u60f3\u8c61\u7684\u66f4\u5bb9\u6613\u51fa\u9519\u7684\u539f\u56e0\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>2026 \u5e74 1 \u6708 1 \u65e5\u8d77\uff0c\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u544a\u53d6\u4ee3\u4e86\u7b2c 200 \u53f7\u901a\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u4e8e2025\u5e7410\u670827\u65e5\u53d1\u5e03\u7684\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u5bf9\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\u4f5c\u51fa\u4e86\u6307\u5bfc\u3002\u8be5\u901a\u77e5\u81ea2026\u5e741\u67081\u65e5\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e2026\u5e741\u67081\u65e5\u53ca\u4e4b\u540e\u5f00\u59cb\u7684\u4f1a\u8ba1\u5e74\u5ea6\uff0c\u5e76\u53d6\u4ee3\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u53ca\u5176\u6240\u6709\u4fee\u8ba2\u548c\u8865\u5145\u901a\u77e5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4ece\u4e8b\u8fdb\u53e3\u4e1a\u52a1\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u76f4\u63a5\u53d7\u5f71\u54cd\u7684\u65b9\u9762\u662f\u9644\u5f55\u4e8c\u4e2d\u7684\u5b58\u8d27\u4f1a\u8ba1\u539f\u5219\u548c\u8d26\u6237 413 \u4e2d\u7684\u6c47\u7387\u5e94\u7528\u539f\u5219\uff0c\u8fd9\u4e24\u4e2a\u8981\u7d20\u5b8c\u5168\u51b3\u5b9a\u4e86\u5982\u4f55\u8bb0\u5f55\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5b58\u8d27\u7684\u6c47\u7387\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c99\u53f7\u901a\u77e5\uff0c\u9519\u8bef\u786e\u5b9a\u4ee5\u5916\u5e01\u8d2d\u5165\u5b58\u8d27\u7684\u6c47\u7387\u5b58\u5728\u4e09\u4e2a\u98ce\u9669\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e93\u5b58\u6210\u672c\u4e0d\u6b63\u786e\uff1a\u5982\u679c\u5e93\u5b58\u4ef7\u503c\u4e0d\u6b63\u786e\uff0c\u5219\u5e73\u5747\u5355\u4ef7\u5c06\u4e0d\u6b63\u786e\uff0c\u9500\u552e\u6210\u672c\u5c06\u4e0d\u6b63\u786e\uff0c\u5e76\u4e14\u6b64\u9519\u8bef\u5c06\u8513\u5ef6\u5230\u6240\u6709\u5269\u4f59\u7684\u5e93\u5b58\u671f\u95f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c47\u7387\u5dee\u5f02\uff1a\u672c\u5e94\u53cd\u6620\u5728\u8d26\u6237 413 \u4e2d\u7684\u5dee\u989d\u88ab\u9690\u85cf\u5728\u6750\u6599\u4ef7\u503c\u4e2d\uff0c\u4ece\u800c\u63a9\u76d6\u4e86\u8bb0\u5f55\u4e2d\u7684\u5916\u5e01\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u4e2d\u7684\u98ce\u9669\uff1a\u9500\u552e\u6210\u672c\u7684\u5411\u4e0b\u8c03\u6574\u610f\u5473\u7740\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u589e\u52a0\uff0c\u4ee5\u53ca\u6839\u636e\u4ea4\u6613\u53d1\u751f\u671f\u95f4\u5411\u524d\u63a8\u7b97\u7684\u6ede\u7eb3\u91d1\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>\u786e\u5b9a\u4ee5\u5916\u5e01\u8d2d\u5165\u5b58\u8d27\u7684\u8bb0\u8d26\u6c47\u7387\u7684\u6cd5\u5f8b\u4f9d\u636e\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\">\u786e\u5b9a\u4ee5\u5916\u5e01\u8d2d\u5165\u5b58\u8d27\u7684\u8bb0\u8d26\u6c47\u7387\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u9644\u4ef6\u4e8c\u6240\u9644\u5b58\u8d27\u4f1a\u8ba1\u539f\u5219\u7b2c10\u6761\u7684\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4ee5\u5916\u5e01\u8d2d\u5165\u7684\u5b58\u8d27\uff0c\u5176\u8d2d\u4e70\u4ef7\u683c\u5fc5\u987b\u4ee5\u8d2d\u4e70\u65f6\u7684\u5b9e\u9645\u6c47\u7387\u4e3a\u57fa\u7840\uff0c\u4ee5\u8bb0\u5f55\u6536\u5230\u7684\u5b58\u8d27\u4ef7\u503c\uff08\u9664\u975e\u5df2\u5411\u5356\u65b9\u9884\u4ed8\u8d27\u6b3e\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4e0e\u9884\u4ed8\u91d1\u989d\u5bf9\u5e94\u7684\u5b58\u8d27\u4ef7\u503c\u5e94\u4ee5\u9884\u4ed8\u65f6\u7684\u5b9e\u9645\u6c47\u7387\u8bb0\u5f55\uff09\u3002\u4ee5\u5916\u5e01\u8d2d\u5165\u7684\u5b58\u8d27\u7684\u76f8\u5173\u7a0e\u6b3e\u6839\u636e\u7a0e\u6cd5\u548c\u6d77\u5173\u6cd5\u89c4\u5b9a\u7684\u7a0e\u7387\u786e\u5b9a\u3002\u4ee5\u5916\u5e01\u8d2d\u5165\u7684\u5b58\u8d27\u7684\u4f1a\u8ba1\u5904\u7406\u6309\u7167\u201c\u4f1a\u8ba1\u79d1\u76ee413\u2014\u2014\u6c47\u7387\u5dee\u989d\u201d\u4e2d\u7684\u6307\u5bfc\u539f\u5219\u8fdb\u884c\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e00\u539f\u5219\u4e0e\u6210\u672c\u539f\u5219\u662f\u4e00\u81f4\u7684\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\u8ba1\u6cd5\u7b2c6\u6761\u7b2c1\u6b3e<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u662f\u8d44\u4ea7\u6700\u521d\u6309\u5176\u539f\u59cb\u6210\u672c\u8bb0\u5f55\u7684\u4ef7\u503c\uff0c\u5373\u4ea4\u6613\u53d1\u751f\u65f6\u7684\u4ef7\u503c\uff0c\u4e0d\u8003\u8651\u540e\u7eed\u6c47\u7387\u6ce2\u52a8\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>\u5b9e\u9645\u6c47\u7387\uff0c\u5373\u7528\u4e8e\u8bb0\u5f55\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5e93\u5b58\u7684\u6c47\u7387\u7684\u6838\u5fc3\u90e8\u5206\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\">\u5b9e\u9645\u6c47\u7387\uff0c\u5373\u7528\u4e8e\u8bb0\u5f55\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5e93\u5b58\u7684\u6c47\u7387\u7684\u6838\u5fc3\u90e8\u5206\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u8d26\u6237 413\u2014\u2014\u6c47\u7387\u5dee\u989d\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u53ef\u4ee5\u9009\u62e9\u4ea4\u6613\u65e5\u7684\u5b9e\u9645\u6c47\u7387\u4f5c\u4e3a\u4f01\u4e1a\u7ecf\u5e38\u8fdb\u884c\u4ea4\u6613\u7684\u5546\u4e1a\u94f6\u884c\u7684\u5e73\u5747\u4e70\u5356\u6c47\u7387\uff0c\u6216\u8005\u9009\u62e9\u4e0e\u4e0a\u8ff0\u5e73\u5747\u4e70\u5356\u6c47\u7387\u76f8\u5dee\u4e0d\u8d85\u8fc7 +\/- 1% \u7684\u8fd1\u4f3c\u6c47\u7387\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u4e24\u70b9\u9700\u8981\u7279\u522b\u6ce8\u610f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c47\u7387\u9009\u62e9\u5fc5\u987b\u4fdd\u6301\u4e00\u81f4\uff0c\u5e76\u5728\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u4e2d\u52a0\u4ee5\u8bf4\u660e\u3002\u4e0d\u5141\u8bb8\u4e0a\u4e00\u671f\u95f4\u4f7f\u7528\u5e73\u5747\u6c47\u7387\uff0c\u4e0b\u4e00\u671f\u95f4\u4f7f\u7528\u8fd1\u4f3c\u6c47\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u7ecf\u5e38\u8fdb\u884c\u4ea4\u6613\u7684\u5546\u4e1a\u94f6\u884c\u4e0d\u516c\u5e03\u6240\u6d89\u5916\u5e01\u7684\u6c47\u7387\uff0c\u4f01\u4e1a\u53ef\u4ee5\u9009\u62e9\u4e00\u79cd\u4e2d\u95f4\u8d27\u5e01\u8fdb\u884c\u5151\u6362\uff0c\u4f46\u5fc5\u987b\u59cb\u7ec8\u5982\u4e00\u5730\u4f7f\u7528\u8be5\u8d27\u5e01\uff0c\u5e76\u89e3\u91ca\u9009\u62e9\u7684\u7406\u7531\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u8003\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/\">\u6839\u636e\u7b2c99\u53f7\u901a\u77e5\uff0c\u51fa\u53e3\u53d1\u7968\u7684\u6c47\u7387<\/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>\u533a\u5206\u5b9e\u9645\u4ea4\u6613\u6c47\u7387\u548c\u8d26\u9762\u6c47\u7387\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u5916\u5e01\u8d2d\u4e70\u5e93\u5b58\u65f6\uff0c\u540c\u4e00\u7b14\u4f1a\u8ba1\u5206\u5f55\u4e2d\u4f1a\u51fa\u73b0\u4e24\u79cd\u6c47\u7387\uff0c\u4f46\u5b83\u4eec\u7684\u4f5c\u7528\u5374\u622a\u7136\u4e0d\u540c\uff1a<\/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\u8ba1\u5206\u5f55<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u9002\u7528\u6c47\u7387<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u5b58\u8d27\u8d26\u6237\u501f\u65b9\uff08152\u3001153\u3001156\u2026\u2026\uff09<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u65f6\u7684\u5b9e\u9645\u6c47\u7387\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u503a\u6743\u4eba\u5728\u4ed8\u6b3e\u65f6\u6709\u4e00\u4e2a\u73b0\u91d1\u8d26\u6237\uff08111\uff0c112\uff09\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u56fe\u4e66\u6c47\u7387\uff08\u7279\u5b9a\u6c47\u7387\u6216\u52a0\u6743\u5e73\u5747\u6c47\u7387\uff09\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u5411\u4f9b\u5e94\u5546\u9884\u4ed8\u6b3e\u65f6\uff0c\u5e94\u4ed8\u8d26\u6b3e\u7684\u501f\u65b9\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u9884\u4ed8\u6b3e\u65f6\u7684\u5b9e\u9645\u6c47\u7387\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53cc\u65b9\u4e4b\u95f4\u7684\u5dee\u989d\u6309\u7167\u201c\u8d26\u6237413\u2014\u2014\u6c47\u7387\u5dee\u989d\u201d\u4e2d\u7684\u6307\u5bfc\u539f\u5219\u5904\u7406\u3002\u6c47\u7387\u5dee\u989d\u4e0d\u5f97\u8ba1\u5165\u5b58\u8d27\u6210\u672c\uff1b\u8fd9\u662f\u4e00\u9879\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u7684\u539f\u5219\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>\u4e09\u79cd\u5e94\u7528\u6c47\u7387\u8bb0\u5f55\u4ee5\u5916\u5e01\u8d2d\u5165\u7684\u5e93\u5b58\u7684\u65b9\u6848\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\">\u6d89\u53ca\u4f7f\u7528\u6c47\u7387\u8bb0\u5f55\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5b58\u8d27\u7684\u60c5\u51b5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5 1\uff1a\u8d2d\u4e70\u5546\u54c1\u65f6\u4e0d\u9884\u5148\u5411\u5356\u5bb6\u4ed8\u6b3e\u3002<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5168\u90e8\u8d2d\u4e70\u4ef7\u683c\u5747\u6309\u8d2d\u4e70\u65f6\u7684\u5b9e\u9645\u6c47\u7387\u8fdb\u884c\u6362\u7b97\uff0c\u5373\u6309\u7167\u5408\u540c\u4ea4\u8d27\u6761\u6b3e\u89c4\u5b9a\u6240\u6709\u6743\u8f6c\u79fb\u65f6\u7684\u5b9e\u9645\u6c47\u7387\u8fdb\u884c\u6362\u7b97\uff0c\u5982\u4ed3\u5355\u548c\u8fdb\u53e3\u5355\u636e\u6240\u793a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540e\u7eed\u652f\u4ed8\u7ed9\u5356\u65b9\u7684\u6b3e\u9879\u4e0d\u4f1a\u6539\u53d8\u5e93\u5b58\u5546\u54c1\u7684\u4ef7\u503c\u3002\u5982\u679c\u4ed8\u6b3e\u65e5\u7684\u6c47\u7387\u9ad8\u4e8e\u503a\u52a1\u767b\u8bb0\u65f6\u7684\u6c47\u7387\uff0c\u5219\u5dee\u989d\u4e3a\u6c47\u5151\u635f\u5931\uff0c\u800c\u975e\u91c7\u8d2d\u6210\u672c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\u4e8c\uff1a\u5411\u5356\u65b9\u652f\u4ed8\u9884\u4ed8\u6b3e\u3002<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u7b2c 10 \u6761\u62ec\u53f7\u4e2d\u6240\u8ff0\u7684\u4f8b\u5916\u60c5\u51b5\u3002\u5e93\u5b58\u4ef7\u503c\u7531\u4e24\u90e8\u5206\u7ec4\u6210\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9884\u4ed8\u7684\u76f8\u5e94\u5916\u5e01\u91d1\u989d\uff1a\u6309\u9884\u4ed8\u6b3e\u65f6\u7684\u5b9e\u9645\u6c47\u7387\u6298\u7b97\uff0c\u65e0\u8bba\u4ea4\u5272\u65e5\u6c47\u7387\u5982\u4f55\u6ce2\u52a8\uff0c\u5747\u4fdd\u6301\u4e0d\u53d8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5269\u4f59\u91d1\u989d\uff1a\u6309\u8d2d\u4e70\u65f6\u7684\u5b9e\u9645\u6c47\u7387\u6362\u7b97\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e00\u539f\u5219\u4e0e\u8d1f\u503a\u7684\u4f1a\u8ba1\u539f\u5219\u4e00\u81f4\uff1a\u5f53\u9884\u4ed8\u6b3e\u53d1\u751f\u65f6\uff0c\u8d1f\u503a\u8d26\u6237\u7684\u501f\u65b9\u91c7\u7528\u9884\u4ed8\u6b3e\u65f6\u7684\u5b9e\u9645\u6c47\u7387\uff1b\u6536\u5230\u8d27\u7269\u65f6\uff0c\u4e0e\u9884\u4ed8\u5916\u5e01\u5bf9\u5e94\u7684\u8d1f\u503a\u8d26\u6237\u7684\u8d37\u65b9\u4e5f\u91c7\u7528\u9884\u4ed8\u6b3e\u65f6\u7684\u6c47\u7387\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\u4e09\uff1a\u8fdb\u53e3\u7a0e<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fdb\u53e3\u5173\u7a0e\u3001\u6d88\u8d39\u7a0e\u548c\u73af\u5883\u4fdd\u62a4\u7a0e\u7b49\u4e0d\u53ef\u9000\u8fd8\u7684\u7a0e\u6b3e\u8ba1\u5165\u5b58\u8d27\u6210\u672c\uff0c\u4f46\u7a0e\u989d\u6309\u7a0e\u6cd5\u548c\u6d77\u5173\u6cd5\u89c4\u5b9a\u7684\u7a0e\u7387\u786e\u5b9a\uff0c\u800c\u4e0d\u662f\u6309\u4f01\u4e1a\u76ee\u524d\u4f7f\u7528\u7684\u4f1a\u8ba1\u7a0e\u7387\u786e\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5b9e\u9645\u540e\u679c\uff1a <\/b><span style=\"font-weight: 400;\">\u5728\u540c\u4e00\u4efd\u8fdb\u53e3\u7533\u62a5\u5355\u4e2d\uff0c\u91c7\u8d2d\u4ef7\u683c\u548c\u7a0e\u6b3e\u90e8\u5206\u53ef\u4ee5\u4f7f\u7528\u4e24\u79cd\u4e0d\u540c\u7684\u6c47\u7387\u8fdb\u884c\u6362\u7b97\u3002\u8fd9\u4e00\u70b9\u5f88\u5bb9\u6613\u88ab\u7ecf\u9a8c\u4e0d\u8db3\u7684\u4f1a\u8ba1\u4eba\u5458\u201c\u5f3a\u5236\u201d\u4f7f\u7528\u5355\u4e00\u6c47\u7387\u6765\u7b80\u5316\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u800c\u8fd9\u4e5f\u6b63\u662f\u5ba1\u8ba1\u65f6\u9996\u5148\u8981\u5ba1\u67e5\u7684\u5730\u65b9\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fdb\u53e3\u5546\u54c1\u589e\u503c\u7a0e\u4e2d\u7b26\u5408\u6263\u9664\u6761\u4ef6\u7684\u90e8\u5206\u4e0d\u8ba1\u5165\u5e93\u5b58\u6210\u672c\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>\u672c\u793a\u4f8b\u8bf4\u660e\u5982\u4f55\u786e\u5b9a\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5b58\u8d27\u7684\u8bb0\u8d26\u6c47\u7387\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u516c\u53f8\u8fdb\u53e3\u4e86\u4e00\u6279\u4ef7\u503c10\u4e07\u7f8e\u5143\u7684\u539f\u6750\u6599\uff0c\u8fdb\u53e3\u7a0e\u7387\u4e3a5%\uff0c\u8fdb\u53e3\u589e\u503c\u7a0e\u53ef\u62b5\u6263\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>\u4e13\u4e1a\u8bb0\u5f55\u4e2d\u7684\u91cc\u7a0b\u7891<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6570\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e743\u670815\u65e5\uff1a\u5411\u5356\u65b9\u652f\u4ed8\u9884\u4ed8\u6b3e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30,000 \u7f8e\u5143\uff0c\u5b9e\u9645\u6c47\u7387\u4e3a 25,800 \u8d8a\u5357\u76fe\/\u7f8e\u5143<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e744\u670810\u65e5\uff1a\u8d27\u7269\u5df2\u6536\u5230\u5e76\u5b58\u653e\u4e8e\u4ed3\u5e93\u4e2d\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u6c47\u7387\u4e3a 26,000 \u8d8a\u5357\u76fe\/\u7f8e\u5143\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e744\u670810\u65e5\uff1a\u6d77\u5173\u7533\u62a5\u5355<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51fa\u4e8e\u7a0e\u52a1\u76ee\u7684\u7684\u6c47\u7387\u4e3a 25,900 \u8d8a\u5357\u76fe\/\u7f8e\u5143\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u6b65\u9aa4\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5df2\u9884\u4ed8\u91d1\u989d\uff1a30,000 \u00d7 25,800 = 774,000,000 \u8d8a\u5357\u76fe\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5269\u4f59\u91d1\u989d\uff1a70,000 \u00d7 26,000 = 1,820,000,000 \u8d8a\u5357\u76fe\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u7684\u8d2d\u4e70\u4ef7\u683c = 774,000,000 + 1,820,000,000 = 2,594,000,000 \u8d8a\u5357\u76fe;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u8fdb\u53e3\u4ef7\u503c = 100,000 \u00d7 25,900 = 2,590,000,000 \u8d8a\u5357\u76fe\uff0c\u7531\u6b64\u4ea7\u751f\u7684\u8fdb\u53e3\u7a0e = 5% \u00d7 2,590,000,000 = 129,500,000 \u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5230\u7684\u5b58\u8d27\u6210\u672c = 2,594,000,000 + 129,500,000 = 2,723,500,000 \u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f1a\u8ba1\u5bf9\u6574\u6279\u8d27\u7269\u5747\u91c7\u752826,000\u7684\u5355\u4e00\u6c47\u7387\uff0c\u5219\u91c7\u8d2d\u4ef7\u683c\u5c06\u4e3a2,600,000,000\u8d8a\u5357\u76fe\uff0c\u6bd4\u5b9e\u9645\u91d1\u989d\u9ad8\u51fa600\u4e07\u8d8a\u5357\u76fe\u3002\u6b64\u5916\uff0c\u672c\u5e94\u5355\u72ec\u6838\u7b97\u7684\u6c47\u7387\u5dee\u989d\u5df2\u88ab\u8ba1\u5165\u6750\u6599\u6210\u672c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e5\u8bb0\u8d26\u5206\u5f55\u6458\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;\">\u9884\u4ed8\u6b3e\u65f6\uff1a\u6309\u8d26\u9762\u6c47\u7387\u501f\u8bb0\u8d26\u6237 331\uff08774,000,000\uff09\/\u8d37\u8bb0\u8d26\u6237 112\uff0c\u5dee\u989d\u6309\u8d26\u6237 413 \u5904\u7406\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5230\u8d27\u7269\u5165\u5e93\u65f6\uff1a\u501f\u8bb0\u8d26\u6237 152\uff082,594,000,000\uff09\/\u8d37\u8bb0\u8d26\u6237 331\uff082,594,000,000\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u53e3\u7a0e\uff1a\u501f\u8bb0\u8d26\u6237 152\uff08129,500,000\uff09\/\u8d37\u8bb0\u8d26\u6237 3333\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>\u6536\u5230\u5b58\u8d27\u540e\uff1a\u5b58\u8d27\u4e0d\u6309\u671f\u672b\u6c47\u7387\u91cd\u65b0\u4f30\u503c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u907f\u514d\u626d\u66f2\u6b63\u786e\u8bb0\u5f55\u7684\u6570\u636e\uff0c\u5fc5\u987b\u660e\u786e\u6307\u51fa\u4e00\u4e2a\u539f\u5219\uff1a\u5b58\u8d27\u5c5e\u4e8e\u975e\u8d27\u5e01\u6027\u9879\u76ee\u3002\u5728\u4f1a\u8ba1\u671f\u672b\uff0c\u4f01\u4e1a\u4ec5\u4ee5\u5916\u5e01\u8ba1\u4ef7\u7684\u8d27\u5e01\u6027\u9879\u76ee\uff08\u73b0\u91d1\u3001\u5e94\u6536\u8d26\u6b3e\u3001\u5e94\u4ed8\u8d26\u6b3e\u7b49\uff09\u6309\u5176\u7ecf\u5e38\u8fdb\u884c\u4ea4\u6613\u7684\u5546\u4e1a\u94f6\u884c\u7684\u5e73\u5747\u4e70\u5356\u6c47\u7387\u8fdb\u884c\u91cd\u4f30\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65e0\u8bba\u5e74\u672b\u6c47\u7387\u662f\u4e0a\u5347\u8fd8\u662f\u4e0b\u964d\uff0c\u5b58\u5165\u5e93\u5b58\u7684\u8d27\u7269\u7684\u4ef7\u503c\u90fd\u4fdd\u6301\u4e0d\u53d8\uff0c\u5176\u4ef7\u503c\u4ee5\u6700\u521d\u8bb0\u5f55\u65f6\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5e93\u5b58\u6240\u7528\u7684\u6c47\u7387\u8ba1\u7b97\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u7531\u4e8e\u635f\u574f\u3001\u8fc7\u65f6\u6216\u552e\u4ef7\u4e0b\u964d\u5bfc\u81f4\u51c0\u53d8\u73b0\u4ef7\u503c\u4f4e\u4e8e\u539f\u59cb\u6210\u672c\uff0c\u4f01\u4e1a\u5e94\u6309\u7167\u4f1a\u8ba1\u79d1\u76ee229\uff08\u8d44\u4ea7\u51cf\u503c\u51c6\u5907\uff09\u7684\u6307\u5bfc\u8ba1\u63d0\u5b58\u8d27\u51cf\u503c\u51c6\u5907\u3002\u6b64\u9879\u8c03\u6574\u57fa\u4e8e\u51c0\u503c\uff0c\u800c\u975e\u6c47\u7387\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u8bf7\u6ce8\u610f\u4ee5\u4e0b\u4e8b\u9879\uff1a<\/b><span style=\"font-weight: 400;\"> \u5411\u4f9b\u5e94\u5546\u652f\u4ed8\u7684\u7528\u4e8e\u8d2d\u4e70\u8d27\u7269\u7684\u9884\u4ed8\u6b3e\u672c\u8d28\u4e0a\u662f\u975e\u8d27\u5e01\u6027\u7684\uff0c\u56e0\u4e3a\u5c06\u4ee5\u5b9e\u7269\u5f62\u5f0f\u6536\u5230\u7684\u90e8\u5206\u662f\u975e\u8d27\u5e01\u6027\u7684\uff0c\u56e0\u6b64\u4e0d\u4f1a\u50cf\u666e\u901a\u5e94\u4ed8\u8d26\u6b3e\u90a3\u6837\u5728\u671f\u672b\u8fdb\u884c\u91cd\u4f30\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>\u786e\u5b9a\u4ee5\u5916\u5e01\u8d2d\u5165\u7684\u5b58\u8d27\u7684\u6c47\u7387\u65f6\u5e38\u72af\u7684 5 \u4e2a\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u786e\u5b9a\u4ee5\u5916\u5e01\u8d2d\u5165\u5e93\u5b58\u7684\u6c47\u7387\u65f6\u5e38\u89c1\u7684\u4e94\u4e2a\u9519\u8bef\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u6d77\u5173\u7533\u62a5\u5355\u4e0a\u7684\u6c47\u7387\u8bb0\u5f55\u8fdb\u5165\u4ed3\u5e93\u7684\u8d27\u7269\u7684\u4ef7\u503c\uff1a\u6c47\u7387\u4ec5\u9002\u7528\u4e8e\u7a0e\u91d1\u90e8\u5206\uff1b\u91c7\u8d2d\u4ef7\u683c\u90e8\u5206\u5fc5\u987b\u4ee5\u5b9e\u9645\u4ea4\u6613\u6c47\u7387\u4e3a\u57fa\u7840\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ffd\u7565\u5916\u5e01\u9884\u4ed8\u6b3e\uff1a\u6240\u6709\u8d27\u7269\u5747\u6309\u6536\u8d27\u5f53\u65e5\u7684\u6c47\u7387\u8fdb\u884c\u6362\u7b97\uff0c\u5bfc\u81f4\u539f\u59cb\u4ef7\u683c\u548c\u672a\u4ed8\u5916\u5e01\u4f59\u989d\u5747\u51fa\u73b0\u9519\u8bef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u6c47\u7387\u5dee\u5f02\u8ba1\u5165\u5b58\u8d27\u6210\u672c\uff1a\u56e0\u4ed8\u6b3e\u800c\u4ea7\u751f\u7684\u5dee\u5f02\u5728\u8d26\u6237 413 \u4e0b\u5904\u7406\uff0c\u4e0d\u5c5e\u4e8e\u8d2d\u4e70\u4ef7\u683c\u7684\u7ec4\u6210\u90e8\u5206\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u671f\u672b\u6c47\u7387\u5bf9\u5b58\u8d27\u8fdb\u884c\u91cd\u4f30\uff1a\u4f1a\u6b6a\u66f2\u975e\u8d27\u5e01\u6027\u9879\u76ee\u7684\u6027\u8d28\uff0c\u5e76\u5938\u5927\u6216\u626d\u66f2\u4e0b\u4e00\u671f\u9500\u552e\u5546\u54c1\u7684\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c47\u7387\u9009\u62e9\u4e0d\u4e00\u81f4\uff1a\u4f01\u4e1a\u4f7f\u7528\u8fd1\u4f3c\u6c47\u7387\uff0c\u4f46\u4e0d\u63a7\u5236 +\/-1% \u7684\u4ef7\u5dee\u9608\u503c\uff0c\u6216\u8005\u5728\u4e2d\u9014\u66f4\u6362\u53c2\u8003\u94f6\u884c\u800c\u6ca1\u6709\u89e3\u91ca\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8fdb\u53e3\u9891\u7387\u8f83\u9ad8\u7684\u4f01\u4e1a\uff0c\u5e94\u4ece\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\uff0c\u5c06\u6bcf\u65e5\u6c47\u7387\u7684\u83b7\u53d6\u548c\u8bb0\u5f55\u6d41\u7a0b\u89c4\u8303\u5316\u7eb3\u5165\u5185\u90e8\u4f1a\u8ba1\u89c4\u7ae0\uff1b\u5982\u679c\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\u4eba\u5458\u4e0d\u8db3\uff0c\u5219\u5e94\u8003\u8651\u54a8\u8be2\u5176\u4ed6\u90e8\u95e8\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\">\u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5411 MAN\uff08\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff09\u7b49\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\u5bfb\u6c42\u5e2e\u52a9\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\uff0c\u5173\u4e8e\u4ee5\u5916\u5e01\u8d2d\u4e70\u7684\u5b58\u8d27\u7684\u6c47\u7387\u8bb0\u5f55\uff0c\u9700\u8981\u8bb0\u4f4f\u4ee5\u4e0b\u4e09\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u4ef7\u683c\u4ee5\u8d2d\u4e70\u65f6\u7684\u5b9e\u9645\u6c47\u7387\u4e3a\u51c6\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9884\u4ed8\u91d1\u989d\u6309\u4ed8\u6b3e\u65f6\u7684\u6c47\u7387\u8ba1\u7b97\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6b3e\u90e8\u5206\u6309\u7167\u7a0e\u6cd5\u548c\u6d77\u5173\u6cd5\u89c4\u5b9a\u7684\u6c47\u7387\u8ba1\u7b97\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d85\u8fc7\u8fd9\u4e09\u70b9\u4e4b\u540e\uff0c\u4efb\u4f55\u540e\u7eed\u7684\u6c47\u7387\u6ce2\u52a8\u90fd\u662f\u6c47\u7387\u5dee\u4ef7\uff0c\u800c\u4e0d\u662f\u539f\u59cb\u4ef7\u683c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u662f\u65b0\u4f1a\u8ba1\u5236\u5ea6\u5b9e\u65bd\u7684\u7b2c\u4e00\u5e74\uff0c\u4e5f\u662f\u6bd4\u8f83\u6570\u636e\u548c\u6362\u7b97\u4f59\u989d\u6700\u5bb9\u6613\u51fa\u73b0\u5dee\u5f02\u7684\u4e00\u5e74\u3002\u8fdb\u53e3\u4f01\u4e1a\u5e94\u5728\u6b64\u671f\u95f4\u5ba1\u67e5\u5176\u6c47\u7387\u653f\u7b56\uff0c\u800c\u4e0d\u662f\u7b49\u5230\u5ba1\u8ba1\u4eba\u5458\u6307\u51fa\u95ee\u9898\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f1a\u8ba1\u90e8\u95e8\u4e0d\u786e\u5b9a\u5982\u4f55\u5e94\u7528\u6c47\u7387\u6765\u8bb0\u5f55\u4ee5\u4ee5\u5916\u5e01\u8ba1\u4ef7\u7684\u5e93\u5b58\u91c7\u8d2d\uff08\u5305\u62ec\u9884\u4ed8\u6b3e\u6216\u591a\u79cd\u8fdb\u53e3\u7a0e\uff09\uff0cMAN \u2013 Master Accountant Network \u7684\u4e13\u5bb6\u56e2\u961f\u968f\u65f6\u51c6\u5907\u63d0\u4f9b\u652f\u6301\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tu-van-dich-vu-ke-toan\/\">\u4f1a\u8ba1\u54a8\u8be2<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5e0c\u671b\u4f18\u5316\u8fd0\u8425\u6210\u672c\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u662f\u4e00\u4e2a\u4e0d\u9519\u7684\u9009\u62e9\u2026\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan-ngoai\/\">\u5916\u5305\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5bf9\u4ee5\u5916\u5e01\u8d2d\u5165\u7684\u5b58\u8d27\u8fdb\u884c\u6807\u51c6\u5316\u8bb0\u5f55\uff0c\u901a\u5e38\u4ece\u7b2c\u4e00\u4e2a\u65f6\u671f\u5c31\u80fd\u4ea7\u751f\u663e\u8457\u6548\u679c\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f 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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>\u7528\u4e8e\u8bb0\u5f55\u4ee5\u5916\u5e01\u8d2d\u5165\u7684\u5b58\u8d27\u7684\u6c47\u7387\u662f\u94f6\u884c\u7684\u4e70\u5165\u4ef7\u8fd8\u662f\u5356\u51fa\u4ef7\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u8d2d\u4e70\u65f6\u7684\u5b9e\u9645\u6c47\u7387\uff0c\u7531\u4f01\u4e1a\u7ecf\u5e38\u8fdb\u884c\u4ea4\u6613\u7684\u5546\u4e1a\u94f6\u884c\u7684\u5e73\u5747\u4e70\u5356\u6c47\u7387\u786e\u5b9a\uff0c\u6216\u8005\u662f\u4e00\u4e2a\u8fd1\u4f3c\u6c47\u7387\uff0c\u4e0e\u8be5\u6c47\u7387\u7684\u5dee\u5f02\u4e0d\u8d85\u8fc7 +\/- 1%\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>\u5982\u679c\u6211\u5df2\u7ecf\u9884\u4ed8\u4e86 100% \u7684\u8d27\u6b3e\uff0c\u6211\u5e94\u8be5\u4f7f\u7528\u54ea\u79cd\u6c47\u7387\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u5916\u5e01\u9884\u4ed8\u6b3e\u5bf9\u5e94\u7684\u5168\u90e8\u5e93\u5b58\u4ef7\u503c\uff0c\u5747\u6309\u9884\u4ed8\u6b3e\u53d1\u653e\u65f6\u7684\u5b9e\u9645\u6c47\u7387\u5165\u8d26\uff0c\u800c\u4e0d\u662f\u6309\u6536\u8d27\u5f53\u65e5\u7684\u6c47\u7387\u5165\u8d26\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>\u6d77\u5173\u7533\u62a5\u5355\u4e0a\u7684\u6c47\u7387\u662f\u5426\u5141\u8bb8\u7528\u4e8e\u8bb0\u5f55\u5165\u5e93\u8d27\u7269\u7684\u4ef7\u503c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6839\u636e\u7a0e\u6cd5\u548c\u6d77\u5173\u6cd5\u8ba1\u7b97\u7a0e\u6b3e\u65f6\u6240\u7528\u7684\u6c47\u7387\u4ec5\u7528\u4e8e\u786e\u5b9a\u76f8\u5173\u7a0e\u6b3e\u3002\u8d2d\u4e70\u4ef7\u683c\u4ecd\u987b\u4ee5\u5b9e\u9645\u6c47\u7387\u4e3a\u51c6\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>\u652f\u4ed8\u4f9b\u5e94\u5546\u6b3e\u9879\u65f6\u7684\u6c47\u7387\u5dee\u5f02\u662f\u5426\u8ba1\u5165\u5e93\u5b58\u4ef7\u503c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6b64\u5dee\u989d\u6309\u7167\u8d26\u6237 413\u2014\u2014\u6c47\u7387\u5dee\u989d\u7684\u6307\u5bfc\u539f\u5219\u5904\u7406\uff0c\u4e0d\u4f1a\u6539\u53d8\u5e93\u5b58\u5546\u54c1\u7684\u539f\u59cb\u6210\u672c\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\u5e95\u662f\u5426\u9700\u8981\u4f7f\u7528\u5f53\u524d\u6c47\u7387\u91cd\u65b0\u8bc4\u4f30\u5e93\u5b58\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u5b58\u8d27\u5c5e\u4e8e\u975e\u8d27\u5e01\u6027\u9879\u76ee\u3002\u671f\u672b\uff0c\u53ea\u6709\u4ee5\u5916\u5e01\u8ba1\u4ef7\u7684\u8d27\u5e01\u6027\u9879\u76ee\u624d\u9700\u8981\u91cd\u4f30\uff1b\u5982\u679c\u5b58\u8d27\u4ef7\u503c\u8d2c\u503c\uff0c\u5219\u6839\u636e\u8d26\u6237229\u8ba1\u63d0\u51c6\u5907\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 [&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\/zh\/wp-json\/wp\/v2\/posts\/9637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=9637"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9637\/revisions"}],"predecessor-version":[{"id":9642,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9637\/revisions\/9642"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9638"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}