{"id":10292,"date":"2024-03-16T17:02:37","date_gmt":"2024-03-16T10:02:37","guid":{"rendered":"https:\/\/arito.vn\/?p=10292"},"modified":"2025-06-16T16:58:02","modified_gmt":"2025-06-16T09:58:02","slug":"so-nhat-ky-chung-la-gi-huong-dan-cach-ghi-so-nhat-ky-chung","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/so-nhat-ky-chung-la-gi-huong-dan-cach-ghi-so-nhat-ky-chung\/","title":{"rendered":"S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 g\u00ec?  H\u01b0\u1edbng d\u1eabn c\u00e1ch ghi s\u1ed5 nh\u1eadt k\u00fd chung"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/arito.vn\/en\/so-nhat-ky-chung-la-gi-huong-dan-cach-ghi-so-nhat-ky-chung\/\">S\u1ed5 nh\u1eadt k\u00fd chung<\/a><\/strong> l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, gi\u00fap t\u1ed5 ch\u1ee9c v\u00e0 ghi ch\u00e9p th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch kinh t\u1ebf h\u00e0ng ng\u00e0y c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap cho vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n v\u00e0 cung c\u1ea5p m\u1ed9t ngu\u1ed3n th\u00f4ng tin ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady cho qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c ghi s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c, t\u1ed5 ch\u1ee9c v\u00e0 ki\u00ean nh\u1eabn. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 \u00fd ngh\u0129a v\u00e0 c\u00e1ch th\u1ef1c hi\u1ec7n c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch ghi s\u1ed5 nh\u1eadt k\u00fd chung v\u00e0 \u0111i\u1ec3m quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd trong qu\u00e1 tr\u00ecnh n\u00e0y. B\u1eb1ng c\u00e1ch n\u00e0y, b\u1ea1n s\u1ebd c\u00f3 \u0111\u01b0\u1ee3c ki\u1ebfn th\u1ee9c c\u1ea7n thi\u1ebft \u0111\u1ec3 \u00e1p d\u1ee5ng s\u1ed5 nh\u1eadt k\u00fd chung m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 trong c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh.<\/span><b><\/b><\/p>\n<h2><b>1. Nh\u1eadt k\u00fd chung l\u00e0 g\u00ec? S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 g\u00ec?<\/b><\/h2>\n<h3><b>1.1. \u0110\u1ecbnh ngh\u0129a nh\u1eadt k\u00fd chung l\u00e0 g\u00ec? S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 g\u00ec?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u1eadt k\u00fd chung l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd th\u00f4ng tin quan tr\u1ecdng trong nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c nhau, t\u1eeb kinh doanh \u0111\u1ebfn gi\u00e1o d\u1ee5c v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn. \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi l\u1ea1i c\u00e1c s\u1ef1 ki\u1ec7n, qu\u00e1 tr\u00ecnh, v\u00e0 th\u00f4ng tin quan tr\u1ecdng h\u00e0ng ng\u00e0y, nh\u1eadt k\u00fd chung \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c duy tr\u00ec s\u1ef1 li\u00ean l\u1ea1c v\u00e0 theo d\u00f5i ti\u1ebfn \u0111\u1ed9 c\u00f4ng vi\u1ec7c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed5 nh\u1eadt k\u00fd chung th\u01b0\u1eddng ch\u1ee9a c\u00e1c m\u1ee5c nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y v\u00e0 th\u1eddi gian: M\u1ed7i m\u1ee5c trong nh\u1eadt k\u00fd chung b\u1eaft \u0111\u1ea7u v\u1edbi ng\u00e0y v\u00e0 th\u1eddi gian ghi l\u1ea1i s\u1ef1 ki\u1ec7n di\u1ec5n ra. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u \u0111\u01b0\u1ee3c th\u1eddi gian di\u1ec5n ra c\u1ee7a c\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ghi l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau \u0111\u1ec1 ho\u1eb7c m\u00f4 t\u1ea3 s\u1ef1 ki\u1ec7n: Ti\u1ebfp theo l\u00e0 ti\u00eau \u0111\u1ec1 ho\u1eb7c m\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn v\u1ec1 s\u1ef1 ki\u1ec7n ho\u1eb7c qu\u00e1 tr\u00ecnh \u0111\u00e3 x\u1ea3y ra. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ecbnh r\u00f5 n\u1ed9i dung c\u1ee7a m\u1ed7i m\u1ee5c v\u00e0 l\u00e0m cho vi\u1ec7c t\u00ecm ki\u1ebfm th\u00f4ng tin tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ebft v\u00e0 di\u1ec5n bi\u1ebfn: Sau ti\u00eau \u0111\u1ec1 l\u00e0 ph\u1ea7n chi ti\u1ebft v\u00e0 di\u1ec5n bi\u1ebfn c\u1ee7a s\u1ef1 ki\u1ec7n. \u1ede \u0111\u00e2y, m\u1ecdi th\u00f4ng tin quan tr\u1ecdng \u0111\u01b0\u1ee3c ghi l\u1ea1i chi ti\u1ebft v\u00e0 r\u00f5 r\u00e0ng. C\u00e1c ho\u1ea1t \u0111\u1ed9ng, quy\u1ebft \u0111\u1ecbnh, v\u00e0 nh\u1eefng thay \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi li\u00ean quan v\u00e0 ph\u1ee5 tr\u00e1ch: M\u1ed7i s\u1ef1 ki\u1ec7n th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn m\u1ed9t s\u1ed1 ng\u01b0\u1eddi tham gia ho\u1eb7c c\u00f3 tr\u00e1ch nhi\u1ec7m. Trong m\u1ee5c n\u00e0y c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung, ng\u01b0\u1eddi ghi ch\u00e9p th\u01b0\u1eddng ghi l\u1ea1i t\u00ean c\u00e1c c\u00e1 nh\u00e2n li\u00ean quan v\u00e0 nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadt k\u00fd v\u00e0 ghi ch\u00fa b\u1ed5 sung: \u0110\u00f4i khi, nh\u1eadt k\u00fd chung c\u0169ng c\u00f3 ph\u1ea7n d\u00e0nh cho ghi ch\u00fa ho\u1eb7c nh\u1eadn x\u00e9t b\u1ed5 sung t\u1eeb ng\u01b0\u1eddi ghi ch\u00e9p. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 nh\u1eefng suy ngh\u0129 c\u00e1 nh\u00e2n, \u0111\u00e1nh gi\u00e1 ho\u1eb7c l\u1eddi nh\u1eafc nh\u1edf v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd ho\u1eb7c x\u00e1c nh\u1eadn: Cu\u1ed1i c\u00f9ng, m\u1ed9t s\u1ed1 s\u1ed5 nh\u1eadt k\u00fd chung y\u00eau c\u1ea7u ch\u1eef k\u00fd ho\u1eb7c x\u00e1c nh\u1eadn t\u1eeb c\u00e1c b\u00ean li\u00ean quan. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ghi ch\u00e9p, ng\u01b0\u1eddi tham gia s\u1ef1 ki\u1ec7n, ho\u1eb7c ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111\u1ec3 x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin ghi l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng kh\u00f4ng ch\u1ec9 trong vi\u1ec7c ghi ch\u00e9p th\u00f4ng tin m\u00e0 c\u00f2n trong vi\u1ec7c duy tr\u00ec s\u1ef1 li\u00ean l\u1ea1c v\u00e0 t\u1ea1o ra m\u1ed9t ngu\u1ed3n t\u00e0i li\u1ec7u tham kh\u1ea3o h\u1eefu \u00edch cho t\u01b0\u01a1ng lai.\u00a0<\/span><\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-10298\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-16-at-19.04.59.png\" alt=\"s\u1ed5 nh\u1eadt k\u00fd chung\" width=\"1524\" height=\"858\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, s\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 gi\u00fap trong vi\u1ec7c theo d\u00f5i ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n v\u00e0 ph\u1ea3n h\u1ed3i sau n\u00e0y. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c gi\u00e1o d\u1ee5c, n\u00f3 c\u00f3 th\u1ec3 gi\u00fap gi\u00e1o vi\u00ean v\u00e0 nh\u00e2n vi\u00ean ghi ch\u00e9p nh\u1eefng s\u1ef1 ki\u1ec7n quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh gi\u1ea3ng d\u1ea1y v\u00e0 qu\u1ea3n l\u00fd h\u1ecdc sinh. \u0110\u1ed3ng th\u1eddi, trong c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn, s\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 gi\u00fap ghi l\u1ea1i c\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<h3><b>1.2. H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n nh\u1eadt k\u00fd chung<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00fd chung l\u00e0 h\u00ecnh th\u1ee9c ghi s\u1ed5 m\u00e0 t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd, tr\u1ecdng t\u00e2m l\u00e0 s\u1ed5 Nh\u1eadt k\u00fd chung, theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh v\u00e0 theo n\u1ed9i dung kinh t\u1ebf (\u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n) c\u1ee7a nghi\u1ec7p v\u1ee5 \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n nh\u1eadt k\u00fd chung g\u1ed3m c\u00e1c lo\u1ea1i s\u1ed5: s\u1ed5 nh\u1eadt k\u00fd chung; <strong>s\u1ed5 c\u00e1i<\/strong>; c\u00e1c s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 s\u1ed5 nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung, l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh theo tr\u00ecnh t\u1ef1 th\u1eddi gian, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh theo quan h\u1ec7 \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n (\u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n) \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ghi s\u1ed5 c\u00e1i. S\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 ghi v\u00e0o s\u1ed5 c\u00e1i. \u0110\u00f3 c\u0169ng ch\u00ednh l\u00e0 \u0111\u1eb7c tr\u01b0ng c\u01a1 b\u1ea3n c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf 1 th\u00e1ng 1 l\u1ea7n, do v\u1eady 1 n\u0103m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 12 quy\u1ec3n S\u1ed5 nh\u1eadt k\u00fd chung. Tr\u00ean th\u1ef1c t\u1ebf, c\u00f3 doanh nghi\u1ec7p m\u1edf s\u1ed5 nh\u1eadt k\u00fd chung theo qu\u00fd ho\u1eb7c theo n\u0103m. M\u1ee5c \u0111\u00edch c\u1ee7a S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 \u0111\u1ec3 ghi ch\u00e9p, ph\u1ea3n \u00e1nh l\u1ea1i to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c nghi\u1ec7p v\u1ee5 ghi k\u00e9p c\u1ee7a k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t g\u1ed3m c\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd thu ti\u1ec1n: ghi c\u00e1c nghi\u1ec7p v\u1ee5 thu ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb. S\u1ed5 \u0111\u01b0\u1ee3c m\u1edf v\u00e0 ghi cho thu ti\u1ec1n m\u1eb7t, thu qua ng\u00e2n h\u00e0ng cho t\u1eebng lo\u1ea1i ti\u1ec1n ho\u1eb7c t\u1eebng n\u01a1i thu ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chi ti\u1ec1n: s\u1eed d\u1ee5ng \u0111\u1ec3 ghi c\u00e1c nghi\u1ec7p v\u1ee5 chi ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb. S\u1ed5 \u0111\u01b0\u1ee3c m\u1edf v\u00e0 ghi cho chi ti\u1ec1n m\u1eb7t, chi qua ng\u00e2n h\u00e0ng cho t\u1eebng lo\u1ea1i ti\u1ec1n ho\u1eb7c t\u1eebng n\u01a1i thu ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng: d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 mua h\u00e0ng theo t\u1eebng nh\u00f3m h\u00e0ng t\u1ed3n kho theo h\u00ecnh th\u1ee9c mua ch\u1ecbu ho\u1eb7c \u0111\u1eb7t ti\u1ec1n tr\u01b0\u1edbc. C\u00e1c nghi\u1ec7p v\u1ee5 v\u00e3ng lai nh\u01b0 mua s\u1eafm <strong><a href=\"https:\/\/arito.vn\/en\/tai-san-co-dinh-la-gi\/\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/strong>, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o nh\u1eadt k\u00fd n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd b\u00e1n h\u00e0ng: d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0 b\u00e1n h\u00e0ng h\u00f3a, b\u00e1n th\u00e0nh ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5 theo h\u00ecnh th\u1ee9c thu ti\u1ec1n sau ho\u1eb7c ng\u01b0\u1eddi mua \u0111\u1eb7t tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h3><b>1.3. Ph\u00e2n bi\u1ec7t h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n nh\u1eadt k\u00fd chung v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c ghi s\u1ed5 kh\u00e1c<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Nh\u1eadt k\u00fd chung<\/b><\/td>\n<td><b>Nh\u1eadt k\u00fd \u2013 <a href=\"https:\/\/arito.vn\/en\/so-cai-la-gi-huong-dan-cach-ghi-so-cai-chi-tiet-nhat\/\">S\u1ed5 c\u00e1i<\/a><\/b><\/td>\n<td><b>Ch\u1ee9ng t\u1eeb \u2013 Ghi s\u1ed5<\/b><\/td>\n<td><b>Nh\u1eadt k\u00fd \u2013 Ch\u1ee9ng t\u1eeb<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd, tr\u1ecdng t\u00e2m l\u00e0 s\u1ed5 Nh\u1eadt k\u00fd chung<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0o m\u1ed9t quy\u1ec3n s\u1ed5 duy nh\u1ea5t l\u00e0 s\u1ed5 Nh\u1eadt k\u00fd \u2013 S\u1ed5 c\u00e1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi theo tr\u00ecnh t\u1eeb th\u1eddi gian tr\u00ean s\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi theo tr\u00ecnh t\u1eeb th\u1eddi gian v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi theo n\u1ed9i dung kinh t\u1ebf (\u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n) v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd, tr\u1ecdng t\u00e2m l\u00e0 s\u1ed5 Nh\u1eadt k\u00fd chung.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi theo n\u1ed9i dung kinh t\u1ebf v\u00e0o m\u1ed9t quy\u1ec3n s\u1ed5 duy nh\u1ea5t l\u00e0 s\u1ed5 Nh\u1eadt k\u00fd \u2013 S\u1ed5 c\u00e1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi theo n\u1ed9i dung kinh t\u1ebf tr\u00ean s\u1ed5 c\u00e1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf theo c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng b\u00ean N\u1ee3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>2. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd th\u00f4ng tin quan tr\u1ecdng v\u00e0 ghi ch\u00e9p c\u00e1c s\u1ef1 ki\u1ec7n h\u00e0ng ng\u00e0y trong nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c nhau. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung bao g\u1ed3m:<\/span><\/p>\n<h3><b>2.1. \u0110a d\u1ea1ng v\u1ec1 n\u1ed9i dung<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 ch\u1ee9a m\u1ed9t lo\u1ea1t c\u00e1c lo\u1ea1i th\u00f4ng tin, t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n quan tr\u1ecdng, cu\u1ed9c h\u1ecdp, quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn nh\u1eefng ghi ch\u00fa, nh\u1eadn x\u00e9t v\u00e0 ph\u1ea3n h\u1ed3i t\u1eeb c\u00e1c b\u00ean li\u00ean quan. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra m\u1ed9t ngu\u1ed3n th\u00f4ng tin phong ph\u00fa v\u00e0 \u0111a chi\u1ec1u, h\u1ed7 tr\u1ee3 trong vi\u1ec7c theo d\u00f5i ti\u1ebfn \u0111\u1ed9 v\u00e0 ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3><b>2.2. Th\u1eddi gian ghi l\u1ea1i<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed7i m\u1ee5c trong s\u1ed5 nh\u1eadt k\u00fd chung th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u v\u1edbi ng\u00e0y v\u00e0 th\u1eddi gian ghi l\u1ea1i s\u1ef1 ki\u1ec7n di\u1ec5n ra. Th\u00f4ng tin n\u00e0y gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u r\u00f5 th\u1eddi gian di\u1ec5n ra c\u1ee7a c\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ghi l\u1ea1i, cung c\u1ea5p c\u01a1 s\u1edf cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 ti\u1ebfn \u0111\u1ed9 c\u00f4ng vi\u1ec7c.<\/span><\/p>\n<h3><b>2.3. C\u1ea5u tr\u00fac linh ho\u1ea1t<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung th\u01b0\u1eddng c\u00f3 c\u1ea5u tr\u00fac linh ho\u1ea1t, cho ph\u00e9p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0 t\u1ed5 ch\u1ee9c th\u00f4ng tin theo c\u00e1ch ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi nhu c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a h\u1ecd. C\u00f3 th\u1ec3 t\u1ea1o ra c\u00e1c ph\u1ea7n ho\u1eb7c danh m\u1ee5c ri\u00eang bi\u1ec7t \u0111\u1ec3 ghi l\u1ea1i c\u00e1c lo\u1ea1i th\u00f4ng tin kh\u00e1c nhau, nh\u01b0 s\u1ef1 ki\u1ec7n, cu\u1ed9c h\u1ecdp, nhi\u1ec7m v\u1ee5, v.v.<\/span><\/p>\n<h3><b>2.4. Ti\u00eau \u0111\u1ec1 v\u00e0 m\u00f4 t\u1ea3 s\u1ef1 ki\u1ec7n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed7i m\u1ee5c trong s\u1ed5 nh\u1eadt k\u00fd chung th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi m\u1ed9t ti\u00eau \u0111\u1ec1 ho\u1eb7c m\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn v\u1ec1 s\u1ef1 ki\u1ec7n ho\u1eb7c qu\u00e1 tr\u00ecnh \u0111\u00e3 x\u1ea3y ra. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ecbnh r\u00f5 n\u1ed9i dung c\u1ee7a m\u1ed7i m\u1ee5c v\u00e0 l\u00e0m cho vi\u1ec7c t\u00ecm ki\u1ebfm th\u00f4ng tin tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n.<\/span><\/p>\n<h3><b>2.5. Chi ti\u1ebft v\u00e0 di\u1ec5n bi\u1ebfn<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n n\u00e0y c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung ch\u1ee9a c\u00e1c chi ti\u1ebft v\u00e0 di\u1ec5n bi\u1ebfn c\u1ee7a s\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c ghi l\u1ea1i. T\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin quan tr\u1ecdng nh\u01b0 c\u00e1c quy\u1ebft \u0111\u1ecbnh, ho\u1ea1t \u0111\u1ed9ng, v\u00e0 thay \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3 v\u00e0 r\u00f5 r\u00e0ng. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 b\u1ea3n ch\u1ea5t v\u00e0 h\u1eadu qu\u1ea3 c\u1ee7a m\u1ed7i s\u1ef1 ki\u1ec7n.<\/span><\/p>\n<h3><b>2.6. Ng\u01b0\u1eddi li\u00ean quan v\u00e0 ph\u1ee5 tr\u00e1ch<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed7i s\u1ef1 ki\u1ec7n th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn m\u1ed9t s\u1ed1 ng\u01b0\u1eddi tham gia ho\u1eb7c c\u00f3 tr\u00e1ch nhi\u1ec7m. Trong m\u1ee5c n\u00e0y c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung, ng\u01b0\u1eddi ghi ch\u00e9p th\u01b0\u1eddng ghi l\u1ea1i t\u00ean c\u00e1c c\u00e1 nh\u00e2n li\u00ean quan v\u00e0 nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3. \u0110i\u1ec1u n\u00e0y gi\u00fap trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh r\u00f5 vai tr\u00f2 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi s\u1ef1 ki\u1ec7n.<\/span><\/p>\n<h3><b>2.7. Ghi ch\u00fa v\u00e0 nh\u1eadn x\u00e9t b\u1ed5 sung<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung c\u0169ng c\u00f3 th\u1ec3 bao g\u1ed3m m\u1ed9t ph\u1ea7n d\u00e0nh cho ghi ch\u00fa ho\u1eb7c nh\u1eadn x\u00e9t b\u1ed5 sung t\u1eeb ng\u01b0\u1eddi ghi ch\u00e9p. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 nh\u1eefng suy ngh\u0129 c\u00e1 nh\u00e2n, \u0111\u00e1nh gi\u00e1 ho\u1eb7c l\u1eddi nh\u1eafc nh\u1edf v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra.<\/span><\/p>\n<h3><b>2.8. Ch\u1eef k\u00fd ho\u1eb7c x\u00e1c nh\u1eadn<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, m\u1ed9t s\u1ed1 s\u1ed5 nh\u1eadt k\u00fd chung y\u00eau c\u1ea7u ch\u1eef k\u00fd ho\u1eb7c x\u00e1c nh\u1eadn t\u1eeb c\u00e1c b\u00ean li\u00ean quan. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ghi ch\u00e9p, ng\u01b0\u1eddi tham gia s\u1ef1 ki\u1ec7n, ho\u1eb7c ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111\u1ec3 x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin ghi l\u1ea1i v\u00e0 s\u1ef1 \u0111\u1ed3ng thu\u1eadn v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01b0a ra.<\/span><\/p>\n<h2><b>3. C\u00e1c m\u1eabu s\u1ed5 nh\u1eadt k\u00fd chung theo Th\u00f4ng t\u01b0 200, 133<\/b><\/h2>\n<h3><b>3.1. M\u1eabu s\u1ed5 nh\u1eadt k\u00fd chung theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2104 quy \u0111\u1ecbnh M\u1eabu s\u1ed5 S03a-DN \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, v\u1eeba, nh\u1ecf.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-10299\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/nhat-ky-chung.png\" alt=\"s\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 g\u00ec\" width=\"818\" height=\"840\" \/><\/p>\n<h3><b>3.2. M\u1eabu s\u1ed5 nh\u1eadt k\u00fd chung theo Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC ng\u00e0y 26\/8\/2016 quy \u0111\u1ecbnh M\u1eabu s\u1ed5 S03a-DN \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-10300\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/so-nhat-ky-chung.png\" alt=\"s\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 g\u00ec 2\" width=\"862\" height=\"708\" \/><\/p>\n<h2><b>4. Quy tr\u00ecnh ghi s\u1ed5 theo h\u00ecnh th\u1ee9c nh\u1eadt k\u00fd chung<\/b><\/h2>\n<h3><b>4.1. Nguy\u00ean t\u1eafc, \u0111\u1eb7c tr\u01b0ng c\u01a1 b\u1ea3n c\u1ee7a h\u00ecnh th\u1ee9c ghi s\u1ed5 nh\u1eadt k\u00fd chung.<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi t\u00ecm hi\u1ec3u v\u1ec1 h\u01b0\u1edbng d\u1eabn c\u00e1ch ghi s\u1ed5 nh\u1eadt k\u00fd chung, ch\u00fang ta c\u1ea7n c\u00f3 ki\u1ebfn th\u1ee9c v\u1ec1 nguy\u00ean t\u1eafc, \u0111\u1eb7c tr\u01b0ng c\u01a1 b\u1ea3n c\u1ee7a h\u00ecnh th\u1ee9c ghi s\u1ed5 nh\u1eadt k\u00fd chung.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1eb7c tr\u01b0ng c\u01a1 b\u1ea3n c\u1ee7a h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00fd chung: T\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd, m\u00e0 tr\u1ecdng t\u00e2m l\u00e0 s\u1ed5 Nh\u1eadt k\u00fd chung, theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh v\u00e0 theo n\u1ed9i dung kinh t\u1ebf (\u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n) c\u1ee7a nghi\u1ec7p v\u1ee5 \u0111\u00f3. Sau \u0111\u00f3 l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c s\u1ed5 Nh\u1eadt k\u00fd \u0111\u1ec3 ghi S\u1ed5 C\u00e1i theo t\u1eebng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00fd chung g\u1ed3m c\u00e1c lo\u1ea1i ch\u1ee7 y\u1ebfu sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung, s\u1ed5 nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 c\u00e1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft.<\/span><\/li>\n<\/ul>\n<h3><b>4.2. H\u01b0\u1edbng d\u1eabn v\u1ec1 tr\u00ecnh t\u1ef1 c\u00e1ch ghi s\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 tr\u00ecnh t\u1ef1 ghi s\u1ed5 k\u1ebf to\u00e1n theo h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00fd chung<\/span><\/p>\n<h4><span style=\"font-weight: 400;\">4.2.1. H\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1 c\u00e1ch ghi s\u1ed5 nh\u1eadt k\u00fd chung h\u00e0ng ng\u00e0y<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 ki\u1ec3m tra \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5, tr\u01b0\u1edbc h\u1ebft ghi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd chung, sau \u0111\u00f3 c\u0103n c\u1ee9 s\u1ed1 li\u1ec7u \u0111\u00e3 ghi tr\u00ean s\u1ed5 Nh\u1eadt k\u00fd chung \u0111\u1ec3 ghi v\u00e0o S\u1ed5 C\u00e1i theo c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p. N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 m\u1edf s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft th\u00ec \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c ghi s\u1ed5 Nh\u1eadt k\u00fd chung, c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi v\u00e0o c\u00e1c s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft li\u00ean quan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb m\u1edf c\u00e1c s\u1ed5 Nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t th\u00ec h\u00e0ng ng\u00e0y, c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5, ghi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t li\u00ean quan. \u0110\u1ecbnh k\u1ef3 (3, 5, 10\u2026 ng\u00e0y) ho\u1eb7c cu\u1ed1i th\u00e1ng, tu\u1ef3 kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, t\u1ed5ng h\u1ee3p t\u1eebng s\u1ed5 Nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t, l\u1ea5y s\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p tr\u00ean S\u1ed5 C\u00e1i, sau khi \u0111\u00e3 lo\u1ea1i tr\u1eeb s\u1ed1 tr\u00f9ng l\u1eb7p do m\u1ed9t nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ghi \u0111\u1ed3ng th\u1eddi v\u00e0o nhi\u1ec1u s\u1ed5 Nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3).<\/span><\/p>\n<h4><span style=\"font-weight: 400;\">4.2.2. H\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1 c\u00e1ch ghi s\u1ed5 nh\u1eadt k\u00fd chung Cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd, cu\u1ed1i n\u0103m.<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">V\u00e0o cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd, cu\u1ed1i n\u0103m, c\u1ed9ng s\u1ed1 li\u1ec7u tr\u00ean S\u1ed5 C\u00e1i, l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh. Sau khi \u0111\u00e3 ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu kh\u1edbp \u0111\u00fang, s\u1ed1 li\u1ec7u ghi tr\u00ean S\u1ed5 C\u00e1i v\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft (\u0111\u01b0\u1ee3c l\u1eadp t\u1eeb c\u00e1c S\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft) \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 l\u1eadp c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u1ec1 nguy\u00ean t\u1eafc, T\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3 v\u00e0 T\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh ph\u1ea3i b\u1eb1ng T\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3 v\u00e0 T\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3 tr\u00ean s\u1ed5 Nh\u1eadt k\u00fd chung (ho\u1eb7c s\u1ed5 Nh\u1eadt k\u00fd chung v\u00e0 c\u00e1c s\u1ed5 Nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t sau khi \u0111\u00e3 lo\u1ea1i tr\u1eeb s\u1ed1 tr\u00f9ng l\u1eb7p tr\u00ean c\u00e1c s\u1ed5 Nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t) c\u00f9ng k\u1ef3.<\/span><\/p>\n<h2><b>5. C\u00e1ch ghi s\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau ghi s\u1ed5 nh\u1eadt k\u00fd chung: c\u1ea3 2 m\u1eabu s\u1ed5 nh\u1eadt k\u00fd chung theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC \u0111\u1ec1u bao g\u1ed3m c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t Ng\u00e0y, th\u00e1ng ghi s\u1ed5: ghi ng\u00e0y h\u1ea1ch to\u00e1n ghi s\u1ed5 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t S\u1ed1 hi\u1ec7u: ghi d\u1eef li\u1ec7u s\u1ed1 hi\u1ec7u c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb, c\u00f3 th\u1ec3 l\u00e0:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 phi\u1ebfu thu, phi\u1ebfu chi;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 phi\u1ebfu nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 gi\u1ea5y b\u00e1o n\u1ee3, b\u00e1o c\u00f3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 phi\u1ebfu k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t ng\u00e0y, th\u00e1ng: ghi ng\u00e0y ghi tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t Di\u1ec5n gi\u1ea3i: ghi kh\u00e1i qu\u00e1t n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh; \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7, ng\u1eafn g\u1ecdn, d\u1ec5 hi\u1ec3u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t \u0110\u00e3 ghi S\u1ed5 C\u00e1i: \u0111\u00e1nh d\u1ea5u c\u00e1c nghi\u1ec7p v\u1ee5 ghi s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u00e3 \u0111\u01b0\u1ee3c ghi v\u00e0o S\u1ed5 C\u00e1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t STT d\u00f2ng: ghi s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng c\u1ee7a nh\u1eadt k\u00fd chung;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t S\u1ed1 hi\u1ec7u TK \u0111\u1ed1i \u1ee9ng: ghi l\u1ea7n l\u01b0\u1ee3t c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t N\u1ee3: ghi gi\u00e1 tr\u1ecb b\u1eb1ng ti\u1ec1n c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ghi b\u00ean N\u1ee3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t C\u00f3: ghi gi\u00e1 tr\u1ecb b\u1eb1ng ti\u1ec1n c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ghi b\u00ean C\u00f3<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u ghi s\u1ed5 nh\u1eadt k\u00fd chung<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd ph\u00e2n bi\u1ec7t ng\u00e0y, th\u00e1ng ghi s\u1ed5 v\u00e0 ng\u00e0y, th\u00e1ng ch\u1ee9ng t\u1eeb; ng\u00e0y, th\u00e1ng ghi s\u1ed5 kh\u00f4ng \u0111\u01b0\u1ee3c sau ng\u00e0y, th\u00e1ng ch\u1ee9ng t\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi m\u1ed7i nghi\u1ec7p v\u1ee5, t\u00e0i kho\u1ea3n N\u1ee3 ghi tr\u01b0\u1edbc, t\u00e0i kho\u1ea3n C\u00f3 ghi sau. \u0110\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng nghi\u1ec7p v\u1ee5 c\u00f3 nhi\u1ec1u t\u00e0i kho\u1ea3n N\u1ee3, nhi\u1ec1u t\u00e0i kho\u1ea3n C\u00f3, c\u1ea7n l\u01b0u \u00fd \u0111\u1ea3m b\u1ea3o t\u1ed5ng ph\u00e1t sinh N\u1ee3 = t\u1ed5ng ph\u00e1t sinh C\u00f3. Nh\u01b0 v\u1eady, t\u1ed5ng ph\u00e1t sinh N\u1ee3 c\u1ee7a c\u1ea3 s\u1ed5 nh\u1eadt k\u00fd chung b\u1eb1ng t\u1ed5ng ph\u00e1t sinh C\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u00e1t sinh N\u1ee3 = T\u1ed5ng ph\u00e1t sinh C\u00f3<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed7i nghi\u1ec7p v\u1ee5 c\u1ea7n nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin li\u00ean quan. C\u00f3 th\u1ec3 thi\u1ebft l\u1eadp quy t\u1eafc \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u00e1nh s\u1ed1 ch\u1ee9ng t\u1eeb ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 b\u1eaft bu\u1ed9c trong di\u1ec5n gi\u1ea3i \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<h2><b>6. C\u00e1ch chuy\u1ec3n t\u1eeb nh\u1eadt k\u00fd chung sang s\u1ed5 c\u00e1i<\/b><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n t\u1eeb nh\u1eadt k\u00fd chung sang s\u1ed5 c\u00e1i l\u00e0 qu\u00e1 tr\u00ecnh quan tr\u1ecdng \u0111\u1ec3 t\u1ed5 ch\u1ee9c v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3 v\u00e0 c\u00f3 t\u1ed5 ch\u1ee9c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n qu\u00e1 tr\u00ecnh n\u00e0y:<\/span><\/li>\n<li aria-level=\"1\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>6.1. X\u00e1c \u0111\u1ecbnh c\u1ea5u tr\u00fac v\u00e0 y\u00eau c\u1ea7u c\u1ee7a s\u1ed5 c\u00e1i<\/b><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u1ea5u tr\u00fac v\u00e0 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a s\u1ed5 c\u00e1i c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c quy\u1ebft \u0111\u1ecbnh v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 danh m\u1ee5c t\u00e0i kho\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong s\u1ed5 c\u00e1i.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>6.2. Thu th\u1eadp th\u00f4ng tin t\u1eeb nh\u1eadt k\u00fd chung<\/b><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp theo, b\u1ea1n c\u1ea7n thu th\u1eadp th\u00f4ng tin t\u00e0i ch\u00ednh t\u1eeb nh\u1eadt k\u00fd chung. \u0110\u1ea3m b\u1ea3o r\u1eb1ng b\u1ea1n c\u00f3 t\u1ea5t c\u1ea3 c\u00e1c m\u1ee5c v\u00e0 chi ti\u1ebft quan tr\u1ecdng nh\u01b0 ng\u00e0y, m\u00f4 t\u1ea3 s\u1ef1 ki\u1ec7n, s\u1ed1 ti\u1ec1n v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>6.3. Ph\u00e2n lo\u1ea1i v\u00e0 ghi ch\u00e9p v\u00e0o s\u1ed5 c\u00e1i<\/b><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u1ea5u tr\u00fac c\u1ee7a s\u1ed5 c\u00e1i, b\u1ea1n c\u1ea7n ph\u00e2n lo\u1ea1i th\u00f4ng tin thu th\u1eadp t\u1eeb nh\u1eadt k\u00fd chung v\u00e0 ghi ch\u00e9p ch\u00fang v\u00e0o s\u1ed5 c\u00e1i theo t\u1eebng t\u00e0i kho\u1ea3n. M\u1ed7i s\u1ef1 ki\u1ec7n ho\u1eb7c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 t\u1ea1o ra c\u00e1c b\u00fat to\u00e1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>6.4. C\u00e2n \u0111\u1ed1i c\u00e1c t\u00e0i kho\u1ea3n<\/b><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi ghi ch\u00e9p th\u00f4ng tin v\u00e0o s\u1ed5 c\u00e1i, b\u1ea1n c\u1ea7n c\u00e2n \u0111\u1ed1i c\u00e1c t\u00e0i kho\u1ea3n. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n b\u1eb1ng t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 c\u00e2n \u0111\u1ed1i c\u1ee7a s\u1ed5 c\u00e1i.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>6.5. Ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb nh\u1eadt k\u00fd chung sang s\u1ed5 c\u00e1i, b\u1ea1n c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c b\u00fat to\u00e1n n\u1ebfu c\u1ea7n thi\u1ebft. \u0110\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi th\u00f4ng tin \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u00fang v\u00e0 ch\u00ednh x\u00e1c, v\u00e0 s\u1ed5 c\u00e1i c\u00e2n \u0111\u1ed1i \u0111\u00fang.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>6.6. L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, sau khi s\u1ed5 c\u00e1i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 c\u00e2n \u0111\u1ed1i, b\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb s\u1ed5 c\u00e1i \u0111\u1ec3 l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn v\u00e0 l\u1ed7, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, v\u00e0 <strong><a href=\"https:\/\/arito.vn\/en\/bao-cao-luu-chuyen-tien-te\/\">b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/a><\/strong>.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh chuy\u1ec3n t\u1eeb nh\u1eadt k\u00fd chung sang s\u1ed5 c\u00e1i \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c, t\u1ed5 ch\u1ee9c v\u00e0 ki\u00ean nh\u1eabn. B\u1eb1ng c\u00e1ch th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh v\u00e0 ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<\/ul>\n<h2><b>7. \u00dd ngh\u0129a c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng trong vi\u1ec7c ghi ch\u00e9p v\u00e0 ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua c\u00e1c \u0111i\u1ec3m sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed7i giao d\u1ecbch kinh t\u1ebf nh\u01b0 thu chi ti\u1ec1n, s\u1ea3n xu\u1ea5t, mua b\u00e1n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3, th\u01b0\u1eddng d\u01b0\u1edbi d\u1ea1ng c\u00e1c b\u00fat to\u00e1n ghi k\u00e9p. M\u1ed7i b\u00fat to\u00e1n th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 s\u1ef1 ki\u1ec7n kinh t\u1ebf, bao g\u1ed3m ng\u00e0y ph\u00e1t sinh, n\u1ed9i dung, s\u1ed1 ti\u1ec1n v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 n\u01a1i c\u00f3 th\u1ec3 ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. M\u1ed7i giao d\u1ecbch kinh t\u1ebf \u0111\u01b0\u1ee3c ghi ch\u00e9p d\u01b0\u1edbi d\u1ea1ng n\u1ee3 v\u00e0 c\u00f3 t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ea3m b\u1ea3o t\u1ed5ng s\u1ed1 n\u1ee3 b\u1eb1ng t\u1ed5ng s\u1ed1 c\u00f3. Vi\u1ec7c c\u00e2n \u0111\u1ed1i n\u00e0y l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng \u0111\u1ec3 theo d\u00f5i c\u00e1c ch\u1ec9 ti\u00eau \u0111\u1eb7c bi\u1ec7t c\u1ee7a doanh nghi\u1ec7p. Th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, danh m\u1ee5c s\u1ea3n ph\u1ea9m, d\u1ef1 \u00e1n, h\u1ee3p \u0111\u1ed3ng, \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3, chi ph\u00ed thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb v\u00e0 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u t\u1eeb s\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, chi ti\u1ebft v\u00e0 c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb. Th\u00f4ng qua vi\u1ec7c l\u1ef1a ch\u1ecdn v\u00e0 t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb s\u1ed5 nh\u1eadt k\u00fd chung, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea1o ra c\u00e1c b\u00e1o c\u00e1o ri\u00eang ph\u1ee5c v\u1ee5 nhu c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, s\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 Microsoft Excel. Vi\u1ec7c s\u1eed d\u1ee5ng Excel cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p n\u00e0y ghi ch\u00e9p tr\u1ef1c ti\u1ebfp c\u00e1c giao d\u1ecbch v\u00e0o s\u1ed5 nh\u1eadt k\u00fd chung v\u00e0 li\u00ean k\u1ebft d\u1eef li\u1ec7u v\u1edbi c\u00e1c s\u1ed5 k\u1ebf to\u00e1n kh\u00e1c, tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n tr\u1ecb c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, s\u1ed5 nh\u1eadt k\u00fd chung kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 ghi ch\u00e9p th\u00f4ng tin kinh t\u1ebf m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 t\u1ea1o ra d\u1eef li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh x\u00e1c v\u00e0 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/p>\n<h2><b>8. \u01afu \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a ghi s\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/h2>\n<h3><b>8.1. \u01afu \u0111i\u1ec3m c\u1ee7a ghi s\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ghi s\u1ed5 nh\u1eadt k\u00fd chung mang l\u1ea1i nhi\u1ec1u \u01b0u \u0111i\u1ec3m quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd th\u00f4ng tin v\u00e0 t\u01b0\u01a1ng t\u00e1c gi\u1eefa c\u00e1c b\u00ean li\u00ean quan. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u01b0u \u0111i\u1ec3m ch\u00ednh c\u1ee7a vi\u1ec7c ghi s\u1ed5 nh\u1eadt k\u00fd chung:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o \u0111i\u1ec3m tham chi\u1ebfu: S\u1ed5 nh\u1eadt k\u00fd chung t\u1ea1o ra m\u1ed9t ngu\u1ed3n th\u00f4ng tin ch\u00ednh x\u00e1c v\u00e0 c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n, quy\u1ebft \u0111\u1ecbnh, v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 di\u1ec5n ra trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ea1o ra m\u1ed9t \u0111i\u1ec3m tham chi\u1ebfu quan tr\u1ecdng cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 ti\u1ebfn \u0111\u1ed9, ph\u00e2n t\u00edch hi\u1ec7u su\u1ea5t, v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh trong t\u01b0\u01a1ng lai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Duy tr\u00ec li\u00ean l\u1ea1c v\u00e0 th\u00f4ng tin: Ghi s\u1ed5 nh\u1eadt k\u00fd chung gi\u00fap duy tr\u00ec li\u00ean l\u1ea1c v\u00e0 th\u00f4ng tin gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong t\u1ed5 ch\u1ee9c ho\u1eb7c nh\u00f3m l\u00e0m vi\u1ec7c. M\u1ecdi ng\u01b0\u1eddi c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng truy c\u1eadp v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin trong s\u1ed5 nh\u1eadt k\u00fd chung, t\u1eeb \u0111\u00f3 gi\u00fap duy tr\u00ec s\u1ef1 th\u00f4ng tin li\u00ean t\u1ee5c v\u00e0 \u0111\u1ed3ng nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ti\u1ebfn \u0111\u1ed9 v\u00e0 ho\u1ea1t \u0111\u1ed9ng: S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 hi\u1ec7u qu\u1ea3 \u0111\u1ec3 theo d\u00f5i ti\u1ebfn \u0111\u1ed9 v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c d\u1ef1 \u00e1n, nhi\u1ec7m v\u1ee5 ho\u1eb7c qu\u00e1 tr\u00ecnh. B\u1eb1ng c\u00e1ch ghi ch\u00e9p c\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 di\u1ec5n bi\u1ebfn h\u00e0ng ng\u00e0y, ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 ti\u1ebfn \u0111\u1ed9 v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n gi\u1ea3i quy\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 minh b\u1ea1ch: Vi\u1ec7c ghi s\u1ed5 nh\u1eadt k\u00fd chung gi\u00fap t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch v\u00e0 minh b\u1ea1ch trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. M\u1ecdi th\u00f4ng tin v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi l\u1ea1i m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 c\u1ee5 th\u1ec3, kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh hi\u1ec3u l\u1ea7m v\u00e0 tranh c\u00e3i m\u00e0 c\u00f2n t\u1ea1o ra m\u1ed9t m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh: S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh. B\u1eb1ng c\u00e1ch ghi l\u1ea1i c\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 th\u00f4ng tin quan tr\u1ecdng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh th\u00f4ng su\u1ed1t v\u00e0 c\u00f3 c\u0103n c\u1ee9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 trong vi\u1ec7c \u0111\u00e0o t\u1ea1o v\u00e0 h\u1ecdc t\u1eadp: Trong c\u00e1c t\u1ed5 ch\u1ee9c gi\u00e1o d\u1ee5c ho\u1eb7c \u0111\u00e0o t\u1ea1o, vi\u1ec7c ghi s\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh \u0111\u00e0o t\u1ea1o v\u00e0 h\u1ecdc t\u1eadp. M\u1ecdi th\u00f4ng tin, ti\u1ebfn tr\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi l\u1ea1i m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3 v\u00e0 d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn, gi\u00fap ng\u01b0\u1eddi h\u1ecdc v\u00e0 gi\u1ea3ng vi\u00ean theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 ti\u1ebfn \u0111\u1ed9 h\u1ecdc t\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o n\u1ec1n t\u1ea3ng cho h\u1ee3p t\u00e1c v\u00e0 c\u1ed9ng t\u00e1c: S\u1ed5 nh\u1eadt k\u00fd chung t\u1ea1o ra m\u1ed9t n\u1ec1n t\u1ea3ng cho h\u1ee3p t\u00e1c v\u00e0 c\u1ed9ng t\u00e1c hi\u1ec7u qu\u1ea3 gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong m\u1ed9t nh\u00f3m l\u00e0m vi\u1ec7c ho\u1eb7c t\u1ed5 ch\u1ee9c. M\u1ecdi ng\u01b0\u1eddi c\u00f3 th\u1ec3 chia s\u1ebb th\u00f4ng tin, ghi ch\u00fa v\u00e0 nh\u1eadn x\u00e9t trong s\u1ed5 nh\u1eadt k\u00fd chung, t\u1eeb \u0111\u00f3 t\u1ea1o ra m\u1ed9t m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c \u0111\u1ed3ng \u0111\u1ed9i v\u00e0 h\u1ed7 tr\u1ee3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ghi s\u1ed5 nh\u1eadt k\u00fd chung mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch \u0111\u1ed1i v\u1edbi vi\u1ec7c qu\u1ea3n l\u00fd th\u00f4ng tin, t\u01b0\u01a1ng t\u00e1c, v\u00e0 h\u1ee3p t\u00e1c trong c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 nh\u00f3m l\u00e0m vi\u1ec7c. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ea1o ra m\u1ed9t m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3, minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n<h3><b>8.2. Nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a ghi s\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 vi\u1ec7c ghi s\u1ed5 nh\u1eadt k\u00fd chung mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch, nh\u01b0ng c\u0169ng c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u1ea7n ph\u1ea3i xem x\u00e9t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c: Vi\u1ec7c ghi s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u00f2i h\u1ecfi s\u1ef1 \u0111\u1ea7u t\u01b0 th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c \u0111\u1ec3 duy tr\u00ec v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin m\u1ed9t c\u00e1ch \u0111\u1ec1u \u0111\u1eb7n. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t g\u00e1nh n\u1eb7ng \u0111\u1ed1i v\u1edbi c\u00e1c th\u00e0nh vi\u00ean trong t\u1ed5 ch\u1ee9c ho\u1eb7c nh\u00f3m l\u00e0m vi\u1ec7c, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y \u0111\u00e3 r\u1ea5t b\u1eadn r\u1ed9n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin: S\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 ch\u1ee9a th\u00f4ng tin nh\u1ea1y c\u1ea3m ho\u1eb7c quan tr\u1ecdng v\u1ec1 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n. N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 b\u1ea3o m\u1eadt \u0111\u00fang c\u00e1ch, th\u00f4ng tin trong s\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 b\u1ecb r\u00f2 r\u1ec9 ho\u1eb7c l\u1ea1m d\u1ee5ng, g\u00e2y ra c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 b\u1ea3o m\u1eadt v\u00e0 ri\u00eang t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng m\u1ea5t th\u00f4ng tin: N\u1ebfu kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng sao l\u01b0u v\u00e0 b\u1ea3o v\u1ec7 \u0111\u00fang \u0111\u1eafn, th\u00f4ng tin trong s\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 b\u1ecb m\u1ea5t \u0111i do l\u1ed7i k\u1ef9 thu\u1eadt, h\u1ecfng h\u00f3c ho\u1eb7c t\u00ecnh c\u1edd x\u00f3a kh\u00f4ng c\u1ea9n th\u1eadn. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00e2y ra m\u1ea5t m\u00e1t th\u00f4ng tin quan tr\u1ecdng v\u00e0 g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c nh\u00f3m l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f3 kh\u0103n trong qu\u1ea3n l\u00fd v\u00e0 t\u00ecm ki\u1ebfm th\u00f4ng tin: V\u1edbi l\u01b0\u1ee3ng th\u00f4ng tin l\u1edbn \u0111\u01b0\u1ee3c ghi l\u1ea1i trong s\u1ed5 nh\u1eadt k\u00fd chung, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 t\u00ecm ki\u1ebfm th\u00f4ng tin c\u00f3 th\u1ec3 tr\u1edf n\u00ean kh\u00f3 kh\u0103n v\u00e0 m\u1ea5t th\u1eddi gian. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00e2y ra s\u1ef1 b\u1ea5t ti\u1ec7n v\u00e0 l\u00e0m gi\u1ea3m hi\u1ec7u qu\u1ea3 trong vi\u1ec7c s\u1eed d\u1ee5ng th\u00f4ng tin t\u1eeb s\u1ed5 nh\u1eadt k\u00fd chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00f4ng nh\u1ea5t qu\u00e1n v\u00e0 m\u00e2u thu\u1eabn: N\u1ebfu kh\u00f4ng c\u00f3 quy tr\u00ecnh ho\u1eb7c h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng v\u1ec1 c\u00e1ch ghi ch\u00e9p v\u00e0 t\u1ed5 ch\u1ee9c th\u00f4ng tin, s\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 th\u1ec3 tr\u1edf n\u00ean kh\u00f4ng nh\u1ea5t qu\u00e1n v\u00e0 m\u00e2u thu\u1eabn. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00e2y ra hi\u1ec3u l\u1ea7m v\u00e0 tranh c\u00e3i gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong t\u1ed5 ch\u1ee9c ho\u1eb7c nh\u00f3m l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy c\u01a1 m\u1ea5t quan t\u00e2m v\u00e0 s\u1ef1 c\u1eadp nh\u1eadt kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7: Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 kh\u00f4ng quan t\u00e2m \u0111\u1ebfn vi\u1ec7c ghi s\u1ed5 nh\u1eadt k\u00fd chung ho\u1eb7c kh\u00f4ng c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung v\u00e0 g\u00e2y ra s\u1ef1 thi\u1ebfu s\u00f3t trong th\u00f4ng tin.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 th\u1ec3 gi\u1ea3i quy\u1ebft m\u1ed9t lo\u1ea1t c\u00e1c v\u1ea5n \u0111\u1ec1 m\u00e0 s\u1ed5 nh\u1eadt k\u00fd chung th\u01b0\u1eddng g\u1eb7p ph\u1ea3i. Thay v\u00ec ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c th\u00e1ch th\u1ee9c nh\u01b0 t\u1ed1n th\u1eddi gian, r\u1ee7i ro b\u1ea3o m\u1eadt th\u00f4ng tin, kh\u00f3 kh\u0103n trong qu\u1ea3n l\u00fd v\u00e0 t\u00ecm ki\u1ebfm th\u00f4ng tin, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2><b>9. \u0110\u01a1n gi\u1ea3n h\u00f3a nh\u1eadt k\u00fd chung b\u1eb1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Arito<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 Excel \u0111\u1ec3 ghi nh\u1eadt k\u00fd chung, nh\u01b0ng n\u00f3 kh\u00f4ng th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c t\u00ednh n\u0103ng m\u1ea1nh m\u1ebd c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. \u0110\u1eb7c bi\u1ec7t, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n tr\u1ef1c tuy\u1ebfn Arito mang l\u1ea1i nhi\u1ec1u ti\u1ec7n \u00edch th\u00f4ng minh h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-10301\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-16-at-19.09.31.png\" alt=\"s\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 g\u00ec 23\" width=\"2000\" height=\"651\" \/><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng <strong><a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Arito<\/a><\/strong> c\u00f3 c\u00e1c l\u00fd do sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng h\u00f3a nhi\u1ec1u thao t\u00e1c k\u1ebf to\u00e1n: <strong><a href=\"https:\/\/arito.vn\/en\/phan-mem-ke-toan-online-hieu-qua-va-chuyen-nghiep\/\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a><\/strong> Arito gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c c\u00f4ng vi\u1ec7c nh\u01b0 h\u1ea1ch to\u00e1n, t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o, s\u1ed5 s\u00e1ch, t\u1edd khai thu\u1ebf, t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 t\u1ed3n kho t\u1ee9c th\u1eddi m\u1ed9t c\u00e1ch linh ho\u1ea1t v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n: Arito gi\u00fap \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 ch\u00ednh x\u00e1c v\u1ec1 c\u00e1c s\u1ed1 li\u1ec7u, h\u00e0ng h\u00f3a v\u00e0 gi\u00e1 th\u00e0nh. N\u00f3 cung c\u1ea5p kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra d\u1eef li\u1ec7u m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 s\u1eeda ch\u1eefa sai s\u00f3t c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd v\u00e0 d\u1ef1 b\u00e1o: Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n tr\u1ef1c tuy\u1ebfn Arito cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch v\u00e0 b\u00e1o c\u00e1o m\u1ea1nh m\u1ebd, gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u00e0 d\u1ef1 b\u00e1o nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng \u01b0u \u0111i\u1ec3m tr\u00ean, vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Arito kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh ghi nh\u1eadt k\u00fd chung m\u00e0 c\u00f2n n\u00e2ng cao hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta \u0111\u00e3 t\u00ecm hi\u1ec3u v\u1ec1 \u00fd ngh\u0129a c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung v\u00e0 c\u00e1ch th\u1ef1c hi\u1ec7n vi\u1ec7c ghi ch\u00e9p th\u00f4ng tin kinh t\u1ebf v\u00e0o \u0111\u00f3. Tuy Excel c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 ph\u1ed5 bi\u1ebfn \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 n\u00e0y, nh\u01b0ng kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn r\u1eb1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 Arito mang l\u1ea1i nhi\u1ec1u ti\u1ec7n \u00edch v\u00e0 t\u00ednh linh ho\u1ea1t h\u01a1n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online Arito kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a nhi\u1ec1u thao t\u00e1c k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u, m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd v\u00e0 d\u1ef1 b\u00e1o hi\u1ec7u qu\u1ea3 cho doanh nghi\u1ec7p. V\u1edbi nh\u1eefng \u01b0u \u0111i\u1ec3m n\u00e0y, s\u1eed d\u1ee5ng Arito l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn th\u00f4ng minh \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh ghi nh\u1eadt k\u00fd chung v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n. \u0110\u1ec3 b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng Arito v\u00e0 t\u1eadn d\u1ee5ng nh\u1eefng ti\u1ec7n \u00edch m\u00e0 h\u1ec7 th\u1ed1ng n\u00e0y mang l\u1ea1i, h\u00e3y truy c\u1eadp trang web <\/span><strong><a href=\"https:\/\/arito.vn\/en\/\">https:\/\/arito.vn\/<\/a><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin chi ti\u1ebft v\u00e0 b\u1eaft \u0111\u1ea7u h\u00e0nh tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a b\u1ea1n ngay h\u00f4m nay.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, gi\u00fap t\u1ed5 ch\u1ee9c v\u00e0 ghi ch\u00e9p th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch kinh t\u1ebf h\u00e0ng ng\u00e0y c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap cho vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n v\u00e0 cung c\u1ea5p m\u1ed9t ngu\u1ed3n th\u00f4ng tin ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady cho qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh. Tuy nhi\u00ean, vi\u1ec7c ghi s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c, t\u1ed5 ch\u1ee9c v\u00e0 ki\u00ean nh\u1eabn. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 \u00fd ngh\u0129a v\u00e0 c\u00e1ch th\u1ef1c hi\u1ec7n\u2026<\/p>","protected":false},"author":9,"featured_media":10298,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[306,13,1],"tags":[],"class_list":["post-10292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh-ke-toan","category-tin-trong-nganh","category-tin-tuc"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=10292"}],"version-history":[{"count":7,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10292\/revisions"}],"predecessor-version":[{"id":14357,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10292\/revisions\/14357"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/10298"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=10292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=10292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=10292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}