{"id":642,"date":"2026-05-13T14:20:21","date_gmt":"2026-05-13T07:20:21","guid":{"rendered":"https:\/\/dhhp.com.vn\/?p=642"},"modified":"2026-05-21T15:44:45","modified_gmt":"2026-05-21T08:44:45","slug":"xu-ly-loi-don-vi-tinh-trong-bao-cao-quyet-toan","status":"publish","type":"post","link":"https:\/\/dhhp.com.vn\/en\/xu-ly-loi-don-vi-tinh-trong-bao-cao-quyet-toan\/","title":{"rendered":"X\u1eed L\u00fd L\u1ed7i \u0110\u01a1n V\u1ecb T\u00ednh Trong B\u00e1o C\u00e1o Quy\u1ebft To\u00e1n"},"content":{"rendered":"

L\u1ed7i t\u1eeb ch\u1ed1i \u0111\u01a1n v\u1ecb t\u00ednh kh\u00f4ng \u0111\u00fang danh m\u1ee5c th\u01b0\u1eddng x\u1ea3y ra khi\u00a0\u0111\u01a1n v\u1ecb t\u00ednh<\/a><\/strong>\u00a0b\u1ea1n nh\u1eadp trong b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (BCQT) kh\u00f4ng tr\u00f9ng kh\u1edbp v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u00e0 c\u1ea5p s\u1ed1 ti\u1ebfp nh\u1eadn trong\u00a0danh m\u1ee5c nguy\u00ean li\u1ec7u\/s\u1ea3n ph\u1ea9m<\/strong>\u00a0<\/a>tr\u01b0\u1edbc \u0111\u00f3 tr\u00ean h\u1ec7 th\u1ed1ng H\u1ea3i quan,.<\/p>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u1eed l\u00fd l\u1ed7i n\u00e0y d\u1ef1a tr\u00ean c\u00e1c ngu\u1ed3n t\u00e0i li\u1ec7u:<\/p>\n\n\n\n

1. X\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3<\/h2>\n\n\n\n

H\u1ec7 th\u1ed1ng H\u1ea3i quan qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a d\u1ef1a tr\u00ean m\u00e3 h\u00e0ng \u0111i k\u00e8m v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb t\u00ednh duy nh\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh danh. N\u1ebfu l\u00fac m\u1edf t\u1edd khai b\u1ea1n \u0111\u0103ng k\u00fd m\u1ed9t \u0111\u01a1n v\u1ecb (v\u00ed d\u1ee5: “kg”) nh\u01b0ng khi l\u00e0m b\u00e1o c\u00e1o b\u1ea1n l\u1ea1i \u0111\u1ea9y l\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c (v\u00ed d\u1ee5: “c\u00e1i” ho\u1eb7c “m\u00e9t”), h\u1ec7 th\u1ed1ng s\u1ebd nh\u1eadn di\u1ec7n s\u1ef1 kh\u00e1c bi\u1ec7t v\u00e0 t\u1eeb ch\u1ed1i b\u1ea3n khai,.<\/p>\n\n\n\n

2. C\u00e1c b\u01b0\u1edbc kh\u1eafc ph\u1ee5c tr\u00ean ph\u1ea7n m\u1ec1m<\/h2>\n\n\n\n
    \n
  • B\u01b0\u1edbc 1: Tra c\u1ee9u danh m\u1ee5c g\u1ed1c:<\/strong> B\u1ea1n c\u1ea7n v\u00e0o m\u1ee5c “Danh m\u1ee5c h\u00e0ng h\u00f3a lo\u1ea1i h\u00ecnh”<\/strong> -> ch\u1ecdn “Danh m\u1ee5c h\u00e0ng h\u00f3a nguy\u00ean ph\u1ee5 li\u1ec7u”<\/strong> (ho\u1eb7c s\u1ea3n ph\u1ea9m) v\u00e0 b\u1ea5m v\u00e0o n\u00fat “Tra c\u1ee9u”<\/strong>.<\/li>\n\n\n\n
  • B\u01b0\u1edbc 2: \u0110\u1ed1i chi\u1ebfu \u0111\u01a1n v\u1ecb t\u00ednh:<\/strong> T\u00ecm m\u00e3 h\u00e0ng \u0111ang b\u1ecb b\u00e1o l\u1ed7i \u0111\u1ec3 xem \u0111\u01a1n v\u1ecb t\u00ednh n\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p s\u1ed1 ti\u1ebfp nh\u1eadn<\/strong> tr\u00ean h\u1ec7 th\u1ed1ng H\u1ea3i quan. B\u1ea1n ph\u1ea3i l\u1ea5y \u0111\u01a1n v\u1ecb t\u00ednh n\u00e0y l\u00e0m chu\u1ea9n.<\/li>\n\n\n\n
  • B\u01b0\u1edbc 3: Ch\u1ec9nh s\u1eeda d\u1eef li\u1ec7u b\u00e1o c\u00e1o:<\/strong> Quay l\u1ea1i m\u1ee5c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111ang l\u1eadp, s\u1eeda l\u1ea1i c\u1ed9t \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a m\u00e3 h\u00e0ng \u0111\u00f3 cho kh\u1edbp ho\u00e0n to\u00e0n v\u1edbi danh m\u1ee5c \u0111\u00e3 \u0111\u0103ng k\u00fd. Sau khi s\u1eeda xong, b\u1ea1n m\u1edbi th\u1ef1c hi\u1ec7n \u0111\u1ea9y d\u1eef li\u1ec7u (ghi l\u1ea1i v\u00e0 khai b\u00e1o) l\u00ean h\u1ec7 th\u1ed1ng m\u1ed9t l\u1ea7n n\u1eefa,.<\/li>\n<\/ul>\n\n\n\n

    3. L\u01b0u \u00fd b\u1ed5 sung<\/h2>\n\n\n\n
      \n
    • L\u1ed7i \u0111\u01a1n v\u1ecb t\u00ednh s\u1ea3n ph\u1ea9m trong h\u1ee3p \u0111\u1ed3ng:<\/strong> \u0110\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh gia c\u00f4ng, n\u1ebfu \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u00e3 khai b\u00e1o trong h\u1ee3p \u0111\u1ed3ng, b\u1ea1n c\u0169ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u01b0\u01a1ng t\u1ef1 t\u1ea1i m\u1ee5c khai b\u00e1o h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh cho \u0111\u1ed3ng nh\u1ea5t.<\/li>\n\n\n\n
    • Tr\u00e1nh ph\u00e1t sinh l\u1ed7i h\u00e0ng lo\u1ea1t:<\/strong> \u0110\u1ec3 tr\u00e1nh l\u1ed7i n\u00e0y, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t danh m\u1ee5c ngay t\u1eeb khi ph\u00e1t sinh t\u1edd khai nh\u1eadp\/xu\u1ea5t \u0111\u1ea7u ti\u00ean trong n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c khai b\u00e1o danh m\u1ee5c chu\u1ea9n x\u00e1c v\u00e0 l\u1ea5y s\u1ed1 ti\u1ebfp nh\u1eadn ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh l\u00e0m BCQT cu\u1ed1i n\u0103m kh\u00f4ng b\u1ecb r\u1eafc r\u1ed1i do sai l\u1ec7ch \u0111\u01a1n v\u1ecb t\u00ednh<\/li>\n<\/ul>\n\n\n\n

      <\/p>","protected":false},"excerpt":{"rendered":"

      L\u1ed7i t\u1eeb ch\u1ed1i \u0111\u01a1n v\u1ecb t\u00ednh kh\u00f4ng \u0111\u00fang danh m\u1ee5c th\u01b0\u1eddng x\u1ea3y ra khi\u00a0\u0111\u01a1n v\u1ecb […]<\/p>\n","protected":false},"author":1,"featured_media":374,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[45,48,93,46,92,47,44],"class_list":["post-642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","tag-bao-cao-quyet-toan","tag-che-xuat","tag-don-vi-tinh","tag-gia-cong","tag-loi","tag-san-xuat-xuat-khau","tag-thu-tuc-hai-quan"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/comments?post=642"}],"version-history":[{"count":4,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/642\/revisions"}],"predecessor-version":[{"id":705,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/642\/revisions\/705"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media\/374"}],"wp:attachment":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media?parent=642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/categories?post=642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/tags?post=642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}