{"id":34416,"date":"2023-12-08T04:01:55","date_gmt":"2023-12-08T04:01:55","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-xay-dung-co-ban-do-dang-construction-in-progress-cip-la-gi-ke-toan-cip.html"},"modified":"2023-12-23T20:56:58","modified_gmt":"2023-12-23T13:56:58","slug":"chi-phi-xay-dung-co-ban-do-dang-construction-in-progress-cip-la-gi-ke-toan-cip","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-xay-dung-co-ban-do-dang-construction-in-progress-cip-la-gi-ke-toan-cip.html","title":{"rendered":"Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (Construction in progress – CIP) l\u00e0 g\u00ec? K\u1ebf to\u00e1n CIP"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: bpopf.co.bw<\/i><\/p>\n<\/div>\n<\/div>\n

Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (Construction in progress – CIP)<\/font><\/h2>\n

Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/b> trong ti\u1ebfng Anh l\u00e0 Construction in progress<\/b>, vi\u1ebft t\u1eaft CIP<\/b>.<\/p>\n

Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/b>\u00a0l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u0129 thu\u1eadt c\u00f4ng tr\u00ecnh.<\/p>\n

Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (XDCB) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c, h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c, ch\u1ec9 ti\u00eau kinh t\u1ebf – k\u0129 thu\u1eadt v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi ph\u1ea3i ph\u00f9 h\u1ee3p nh\u1eefng y\u1ebfu t\u1ed1 kh\u00e1ch quan c\u1ee7a th\u1ecb tr\u01b0\u1eddng trong t\u1eebng th\u1eddi k\u00ec v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo qui ch\u1ebf v\u1ec1 qu\u1ea3n l\u00ed \u0111\u1ea7u t\u01b0 XDCB. Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, bao g\u1ed3m:<\/p>\n

– Chi ph\u00ed x\u00e2y d\u1ef1ng<\/p>\n

– Chi ph\u00ed thi\u1ebft b\u1ecb<\/p>\n

– Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0<\/p>\n

– Chi ph\u00ed qu\u1ea3n l\u00ed d\u1ef1 \u00e1n<\/p>\n

– Chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/p>\n

– Chi ph\u00ed kh\u00e1c<\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/font><\/h3>\n

1) K\u1ebf to\u00e1n c\u1ea7n m\u1edf chi ti\u1ebft theo t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh. \u1ede m\u1ed7i h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft t\u1eebng n\u1ed9i dung chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i l\u0169y k\u1ebf k\u1ec3 t\u1eeb khi kh\u1edfi c\u00f4ng \u0111\u1ebfn khi c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/p>\n

2) K\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh t\u00ednh to\u00e1n, ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00ed d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed kh\u00e1c cho t\u1eebng c\u00f4ng tr\u00ecnh theo nguy\u00ean t\u1eafc:<\/p>\n

– N\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ri\u00eang c\u00e1c chi ph\u00ed qu\u1ea3n l\u00ed d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1eebng c\u00f4ng tr\u00ecnh th\u00ec t\u00ednh tr\u1ef1c ti\u1ebfp cho c\u00f4ng tr\u00ecnh \u0111\u00f3<\/p>\n

– C\u00e1c chi ph\u00ed qu\u1ea3n l\u00ed d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed kh\u00e1c chi chung c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u c\u00f4ng tr\u00ecnh m\u00e0 kh\u00f4ng t\u00ednh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c cho t\u1eebng c\u00f4ng tr\u00ecnh th\u00ec \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ec1n ph\u00e2n b\u1ed5 theo nh\u1eefng ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi t\u1eebng c\u00f4ng tr\u00ecnh.<\/p>\n

3) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t th\u00ec doanh nghi\u1ec7p ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 theo gi\u00e1 t\u1ea1m t\u00ednh (gi\u00e1 t\u1ea1m t\u00ednh ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c TSC\u0110) \u0111\u1ec3 tr\u00edch kh\u1ea5u hao, nh\u01b0ng sau \u0111\u00f3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/p>\n

4) Chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng, duy tr\u00ec cho TSC\u0110 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u00ec.<\/p>\n

5) \u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110 theo y\u00eau c\u1ea7u k\u0129 thu\u1eadt ph\u1ea3i s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec, duy tu \u0111\u1ecbnh k\u00ec, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ec3 c\u00f3 ngu\u1ed3n trang tr\u1ea3i khi vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec ph\u00e1t sinh.<\/p>\n

6) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb h\u1ee7y b\u1ecf, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh thanh l\u00ed v\u00e0 thu h\u1ed3i c\u00e1c chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh c\u1ee7a d\u1ef1 \u00e1n. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c ho\u1eb7c x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 thu h\u1ed3i.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o: Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (ti\u1ebfng Anh: Construction in progress, vi\u1ebft t\u1eaft: CIP) l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u0129 thu\u1eadt c\u00f4ng tr\u00ecnh.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34416"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34416"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34416\/revisions"}],"predecessor-version":[{"id":68010,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34416\/revisions\/68010"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}