{"id":12475,"date":"2024-06-21T10:54:55","date_gmt":"2024-06-21T03:54:55","guid":{"rendered":"https:\/\/arito.vn\/?p=12475"},"modified":"2024-06-23T11:04:30","modified_gmt":"2024-06-23T04:04:30","slug":"ke-toan-xay-dung-la-gi-ke-toan-xay-dung-can-lam-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ke-toan-xay-dung-la-gi-ke-toan-xay-dung-can-lam-gi\/","title":{"rendered":"K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 g\u00ec? K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u1ea7n l\u00e0m g\u00ec?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/arito.vn\/en\/ke-toan-xay-dung-la-gi-ke-toan-xay-dung-can-lam-gi\/\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/a><\/strong> l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 thi\u1ebfu gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 trong ng\u00e0nh x\u00e2y d\u1ef1ng, \u0111\u1eb7c bi\u1ec7t khi y\u00eau c\u1ea7u v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, b\u00f3c t\u00e1ch chi ph\u00ed v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 r\u1ea5t cao. K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng kh\u00f4ng ch\u1ec9 ghi ch\u00e9p v\u00e0 ph\u00e2n lo\u1ea1i th\u00f4ng tin t\u00e0i ch\u00ednh m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, t\u00ednh to\u00e1n doanh thu t\u1eeb c\u00e1c d\u1ef1 \u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. C\u00f9ng <strong><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a><\/strong> t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng nh\u00e9!<\/span><\/p>\n<h2><b>K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Wikipedia, &#8220;K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 qu\u00e1 tr\u00ecnh ghi ch\u00e9p, ph\u00e2n lo\u1ea1i v\u00e0 b\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng&#8221;. K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng kh\u00f4ng ch\u1ec9 ghi ch\u00e9p v\u00e0 ph\u00e2n t\u00edch c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 ch\u1ee7 doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng d\u1ef1a v\u00e0o d\u1ef1 to\u00e1n c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u00e3 tr\u00fang th\u1ea7u \u0111\u1ec3 b\u00f3c t\u00e1ch chi ph\u00ed v\u00e0 h\u1ea1ch to\u00e1n. Vi\u1ec7c b\u00f3c t\u00e1ch chi ph\u00ed gi\u00fap k\u1ebf to\u00e1n hi\u1ec3u r\u00f5 t\u1eebng kho\u1ea3n m\u1ee5c chi ph\u00ed trong d\u1ef1 to\u00e1n, t\u1eeb \u0111\u00f3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 d\u1ec5 d\u00e0ng. B\u1eb1ng c\u00e1ch n\u00e0y, k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed, t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang ti\u1ebfn \u0111\u1ed9 v\u00e0 trong ng\u00e2n s\u00e1ch cho ph\u00e9p.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-12476\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-23-at-10.56.20.png\" alt=\"k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1170\" height=\"664\" \/><\/p>\n<h2><b>\u0110\u1eb7c th\u00f9 c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ng\u00e0nh x\u00e2y d\u1ef1ng c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m chung l\u00e0 th\u1ea7u theo t\u1eebng c\u00f4ng tr\u00ecnh, m\u1ed7i lo\u1ea1i c\u00f4ng tr\u00ecnh nh\u01b0 d\u00e2n d\u1ee5ng, c\u00f4ng c\u1ed9ng, nh\u00e0 \u1edf, c\u0103n h\u1ed9, nh\u00e0 m\u00e1y l\u1ea1i c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m ri\u00eang bi\u1ec7t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed7i c\u00f4ng tr\u00ecnh v\u00e0 h\u1ea1ng m\u1ee5c \u0111\u1ec1u c\u00f3 m\u1ed9t d\u1ef1 to\u00e1n ri\u00eang. Sau khi tr\u00fang th\u1ea7u, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng d\u1ef1 to\u00e1n n\u00e0y \u0111\u1ec3 ph\u00e2n t\u00edch v\u00e0 b\u00f3c t\u00e1ch chi ph\u00ed cho t\u1eebng c\u00f4ng tr\u00ecnh. K\u1ebf to\u00e1n ph\u1ea3i t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh t\u01b0\u01a1ng \u1ee9ng v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng d\u1ef1 to\u00e1n t\u1eeb b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0a v\u00e0o h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ec chi ph\u00ed x\u00e2y d\u1ef1ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m thi c\u00f4ng, k\u1ebf to\u00e1n c\u1ea7n \u00e1p d\u1ee5ng gi\u00e1 c\u1ea3 ph\u00f9 h\u1ee3p cho t\u1eebng c\u00f4ng tr\u00ecnh \u1edf c\u00e1c t\u1ec9nh th\u00e0nh kh\u00e1c nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng tr\u00ecnh th\u01b0\u1eddng k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n, do \u0111\u00f3 k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i chi ti\u1ebft chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh cho t\u1eebng giai \u0111o\u1ea1n c\u1ee7a t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 th\u00e0nh chi ti\u1ebft c\u1ee7a m\u1ed9t c\u00f4ng tr\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch theo t\u1eebng h\u1ea1ng m\u1ee5c v\u00e0 t\u1ed5ng h\u1ee3p \u0111\u1ec3 ra gi\u00e1 th\u00e0nh t\u1ed5ng th\u1ec3 c\u1ee7a c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c nghi\u1ec7m thu, k\u1ebf to\u00e1n c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3 \u0111\u1ec3 ghi nh\u1eadn doanh thu k\u1ecbp th\u1eddi.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-12477\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-23-at-10.58.41.png\" alt=\"\u0110\u1eb7c th\u00f9 c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1168\" height=\"656\" \/><\/p>\n<h2><b>C\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean \u0111\u1eb7c th\u00f9 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, c\u00e1c c\u00f4ng vi\u1ec7c ch\u00ednh m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n bao g\u1ed3m:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i v\u00e0 h\u1ed7 tr\u1ee3 d\u1ef1 to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m b\u1ea3o vi\u1ec7c nh\u1eadp nguy\u00ean v\u1eadt li\u1ec7u cho t\u1eebng c\u00f4ng tr\u00ecnh \u0111\u00fang ti\u1ebfn \u0111\u1ed9 v\u00e0 kh\u1edbp v\u1edbi d\u1ef1 to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp v\u00e0 qu\u1ea3n l\u00fd b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n c\u00f4ng:<\/b><span style=\"font-weight: 400;\"> Theo d\u00f5i chi ph\u00ed lao \u0111\u1ed9ng theo t\u1eebng giai \u0111o\u1ea1n thi c\u00f4ng c\u1ee7a c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i chi ph\u00ed m\u00e1y thi c\u00f4ng v\u00e0 chi ph\u00ed chung:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m b\u1ea3o c\u00e1c chi ph\u00ed m\u00e1y m\u00f3c v\u00e0 chi ph\u00ed chung ph\u1ee5c v\u1ee5 cho t\u1eebng c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh:<\/b><span style=\"font-weight: 400;\"> L\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 t\u00ednh to\u00e1n gi\u00e1 th\u00e0nh cho t\u1eebng c\u00f4ng tr\u00ecnh, t\u1eebng h\u1ea1ng m\u1ee5c sau khi ho\u00e0n th\u00e0nh v\u00e0 nghi\u1ec7m thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp b\u00e1o c\u00e1o h\u00e0ng th\u00e1ng, qu\u00fd:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m b\u00e1o c\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh nguy\u00ean v\u1eadt li\u1ec7u, k\u1ebf to\u00e1n, thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 chu\u1ea9n b\u1ecb v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Chu\u1ea9n b\u1ecb v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd s\u1ed5 s\u00e1ch v\u00e0 ch\u1ee9ng t\u1eeb:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m s\u1eafp x\u1ebfp, l\u01b0u tr\u1eef c\u00e1c s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 d\u1ec5 d\u00e0ng t\u00ecm ki\u1ebfm, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh, c\u00e1c bi\u00ean b\u1ea3n nghi\u1ec7m thu theo t\u1eebng giai \u0111o\u1ea1n v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu v\u00e0 c\u00e2n \u0111\u1ed1i s\u1ed1 li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa d\u1ef1 to\u00e1n v\u00e0 th\u1ef1c t\u1ebf ph\u00e1t sinh, \u0111\u1ed1i chi\u1ebfu gi\u1eefa ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o v\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 c\u00e2n \u0111\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p v\u1edbi c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> Ho\u1ea1t \u0111\u1ed9ng nh\u01b0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p khi c\u1ea7n thi\u1ebft trong c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng vi\u1ec7c n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 chuy\u00ean m\u00f4n cao v\u00e0 kh\u1ea3 n\u0103ng t\u1ed5 ch\u1ee9c c\u00f4ng vi\u1ec7c hi\u1ec7u qu\u1ea3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p v\u00e0 hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-12478\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-23-at-10.59.40.png\" alt=\"C\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1170\" height=\"658\" \/><\/p>\n<h2><b>Kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean \u0111\u1eb7c th\u00f9 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n bao g\u1ed3m:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nghi\u00ean c\u1ee9u v\u00e0 chu\u1ea9n b\u1ecb ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc v\u00e0 hi\u1ec3u k\u1ef9 h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft gi\u1eefa c\u00f4ng ty v\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 n\u1eafm r\u00f5 c\u00e1c th\u00f4ng tin quan tr\u1ecdng nh\u01b0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, th\u1eddi h\u1ea1n thi c\u00f4ng, th\u1eddi gian b\u1ea3o h\u00e0nh, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n. \u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00f3c t\u00e1ch d\u1ef1 to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Sau khi nghi\u00ean c\u1ee9u h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh b\u00f3c t\u00e1ch chi ph\u00ed d\u1ef1 to\u00e1n g\u1ed3m:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u: B\u00f3c t\u00e1ch t\u1eebng h\u1ea1ng m\u1ee5c chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ec3 l\u00ean k\u1ebf ho\u1ea1ch nh\u1eadp v\u1eadt t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp: X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng c\u00f4ng nh\u00e2n v\u00e0 th\u1eddi gian c\u1ea7n thi\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Chi ph\u00ed chung: Bao g\u1ed3m chi ph\u00ed kh\u1ea5u hao TSC\u0110, ph\u00e2n b\u1ed5 CCDC v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn thi c\u00f4ng c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Chi ph\u00ed m\u00e1y thi c\u00f4ng: X\u00e1c \u0111\u1ecbnh c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng m\u00e1y m\u00f3c v\u00e0 thi\u1ebft b\u1ecb thi c\u00f4ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u00f3c t\u00e1ch chi ph\u00ed d\u1ef1 to\u00e1n gi\u00fap k\u1ebf to\u00e1n hi\u1ec3u r\u00f5 c\u00e1c kho\u1ea3n chi ph\u00ed trong d\u1ef1 to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o:<\/b><span style=\"font-weight: 400;\"> Trong qu\u00e1 tr\u00ecnh thi c\u00f4ng, c\u00e1c chi ph\u00ed nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh c\u1ea7n \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0 ki\u1ec3m tra \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c xu\u1ea5t v\u00e0 ki\u1ec3m so\u00e1t \u0111\u00fang quy tr\u00ecnh. C\u00e1c h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c xu\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd chi ph\u00ed nh\u00e2n c\u00f4ng:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed nh\u00e2n c\u00f4ng l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong c\u00e1c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng. K\u1ebf to\u00e1n c\u1ea7n l\u1eadp v\u00e0 qu\u1ea3n l\u00fd b\u1ea3ng ch\u1ea5m c\u00f4ng, t\u00ednh l\u01b0\u01a1ng, v\u00e0 c\u00e1c phi\u1ebfu chi l\u01b0\u01a1ng ri\u00eang bi\u1ec7t cho t\u1eebng c\u00f4ng tr\u00ecnh \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c v\u00e0 theo d\u00f5i chi ph\u00ed nh\u00e2n c\u00f4ng theo t\u1eebng b\u1ed9 ph\u1eadn v\u00e0 t\u1eebng giai \u0111o\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh gi\u00e1 xu\u1ea5t kho:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n c\u1ea7n l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong ng\u00e0nh x\u00e2y d\u1ef1ng v\u1edbi vi\u1ec7c nh\u1eadp \u2013 xu\u1ea5t kho di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean. Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn v\u00e0 h\u1ee3p l\u00fd nh\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nghi\u1ec7m thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n:<\/b><span style=\"font-weight: 400;\"> Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh v\u00e0 nghi\u1ec7m thu, k\u1ebf to\u00e1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay l\u1eadp t\u1ee9c, k\u1ec3 c\u1ea3 khi kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi nh\u1eadn doanh thu \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng vi\u1ec7c n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n s\u00e2u v\u00e0 kh\u1ea3 n\u0103ng t\u1ed5 ch\u1ee9c c\u00f4ng vi\u1ec7c t\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12479\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-23-at-11.00.29.png\" alt=\"Kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n\" width=\"1168\" height=\"658\" \/><\/p>\n<h2><b>Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty x\u00e2y d\u1ef1ng\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty x\u00e2y d\u1ef1ng m\u00e0 b\u1ea1n \u0111\u00e3 cung c\u1ea5p, ch\u00fang ta c\u00f3 th\u1ec3 t\u00f3m t\u1eaft l\u1ea1i c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3 m\u00e0 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng th\u01b0\u1eddng th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp d\u1ef1 to\u00e1n ch\u00e0o th\u1ea7u:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c ph\u00f2ng ban kh\u00e1c \u0111\u1ec3 x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 ch\u00e0o th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh tr\u00ean h\u1ed3 s\u01a1 m\u1eddi th\u1ea7u \u0111\u1ec3 \u0111\u01b0a ra gi\u00e1 ch\u00e0o th\u1ea7u h\u1ee3p l\u00fd.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n b\u1ecb v\u00e0 l\u00ean k\u1ebf ho\u1ea1ch v\u1ec1 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng v\u00e0 d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">L\u1eadp k\u1ebf ho\u1ea1ch nh\u1eadp v\u1eadt t\u01b0, nguy\u00ean v\u1eadt li\u1ec7u, thu\u00ea nh\u00e2n c\u00f4ng, thu\u00ea nh\u00e0 th\u1ea7u ph\u1ee5 v\u00e0 thu\u00ea m\u00e1y m\u00f3c thi c\u00f4ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, m\u00e1y thi c\u00f4ng v\u00e0 chi ph\u00ed chung cho t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Xu\u1ea5t v\u1eadt t\u01b0 cho t\u1eebng c\u00f4ng tr\u00ecnh theo \u0111\u1ecbnh m\u1ee9c trong d\u1ef1 to\u00e1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i ti\u1ebfn \u0111\u1ed9, nghi\u1ec7m thu t\u1eebng ph\u1ea7n, xu\u1ea5t h\u00f3a \u0111\u01a1n:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n chi ph\u00ed khi c\u00f3 bi\u00ean b\u1ea3n nghi\u1ec7m thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n theo ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu v\u00e0 b\u00e0n giao cho ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i t\u1ea1m \u1ee9ng, c\u00f4ng n\u1ee3:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Theo d\u00f5i c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng c\u1ee7a lao \u0111\u1ed9ng, nh\u00e0 th\u1ea7u ph\u1ee5 v\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m \u1ee9ng v\u00e0 c\u00f4ng n\u1ee3.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n nghi\u1ec7m thu t\u1ed5ng th\u1ec3:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i gi\u00e1 tr\u1ecb t\u1eebng ph\u1ea7n \u0111\u00e3 nghi\u1ec7m thu tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">L\u1eadp bi\u00ean b\u1ea3n nghi\u1ec7m thu t\u1ed5ng th\u1ec3 v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">L\u1eadp c\u00e1c b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, b\u00e1o c\u00e1o doanh thu &#8211; chi ph\u00ed cho t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb h\u00e0ng n\u0103m.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">M\u1ed7i b\u01b0\u1edbc trong quy tr\u00ecnh n\u00e0y \u0111\u1ec1u \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng ph\u1ea3i n\u1eafm v\u1eefng quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn ng\u00e0nh x\u00e2y d\u1ef1ng. C\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong k\u1ebf to\u00e1n m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd ngu\u1ed3n l\u1ef1c v\u00e0 t\u00e0i ch\u00ednh cho c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng.<\/span><\/p>\n<blockquote><p><strong>-&gt;&gt;&gt;\u00a010 <a href=\"https:\/\/arito.vn\/en\/phan-mem-ke-toan-cho-cong-ty-xay-dung\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho c\u00f4ng ty x\u00e2y d\u1ef1ng<\/a> t\u1ed1t nh\u1ea5t<\/strong><\/p><\/blockquote>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12480\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/06\/Screenshot-2024-06-23-at-11.01.22.png\" alt=\"Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty x\u00e2y d\u1ef1ng\u00a0\" width=\"1170\" height=\"656\" \/><\/p>\n<h2><b>C\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, m\u00e1y thi c\u00f4ng v\u00e0 chi ph\u00ed chung cho c\u00f4ng tr\u00ecnh, c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3><b>Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp cho c\u00f4ng tr\u00ecnh<\/b><\/h3>\n<ol>\n<li><span style=\"font-weight: 400;\">a) <\/span><b>Theo Th\u00f4ng t\u01b0 200:<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 mua nguy\u00ean v\u1eadt li\u1ec7u:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 152 (chi ti\u1ebft theo t\u1eebng lo\u1ea1i nguy\u00ean v\u1eadt li\u1ec7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1331 (n\u1ebfu c\u00f3 ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 111, 112, 331 (n\u1ebfu c\u00f3 ph\u00ed VAT)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 xu\u1ea5t nguy\u00ean v\u1eadt li\u1ec7u thi c\u00f4ng:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 621 (chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 152<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol>\n<li><span style=\"font-weight: 400;\">b) <\/span><b>Theo Quy\u1ebft \u0111\u1ecbnh 48:<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 xu\u1ea5t nguy\u00ean v\u1eadt li\u1ec7u thi c\u00f4ng:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1541 (chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 152<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/b><\/h3>\n<ol>\n<li><span style=\"font-weight: 400;\">a) <\/span><b>Theo Th\u00f4ng t\u01b0 200:<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 622 (chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 334 (l\u01b0\u01a1ng c\u00f4ng nh\u00e2n)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00edch BHXH, BHYT, BHTN t\u00ednh v\u00e0o chi ph\u00ed:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 3383, 3384, 3389<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol>\n<li><span style=\"font-weight: 400;\">b) <\/span><b>Theo Quy\u1ebft \u0111\u1ecbnh 48:<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1542 (chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 334 (l\u01b0\u01a1ng c\u00f4ng nh\u00e2n)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00edch BHXH, BHYT, BHTN t\u00ednh v\u00e0o chi ph\u00ed:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1542<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 3383, 3384, 3389<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>Chi ph\u00ed m\u00e1y thi c\u00f4ng<\/b><\/h3>\n<ol>\n<li><span style=\"font-weight: 400;\">a) <\/span><b>Theo Th\u00f4ng t\u01b0 200:<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho l\u00e1i m\u00e1y:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 6231 (chi ph\u00ed nh\u00e2n c\u00f4ng m\u00e1y thi c\u00f4ng)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 334 (l\u01b0\u01a1ng l\u00e1i m\u00e1y)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00edch BHXH, BHYT, BHTN t\u00ednh v\u00e0o chi ph\u00ed:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 627 (chi ph\u00ed s\u1ea3n xu\u1ea5t chung)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 3383, 3384, 3389<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch kh\u1ea5u hao m\u00e1y thi c\u00f4ng:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 6234 (chi ph\u00ed kh\u1ea5u hao)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 214 (kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed x\u0103ng d\u1ea7u v\u00e0 s\u1eeda ch\u1eefa, thay th\u1ebf ph\u1ee5 t\u00f9ng:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 6232 (chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 6237<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1331 (chi ti\u1ebft theo t\u1eebng lo\u1ea1i ph\u1ee5 t\u00f9ng)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 331<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol>\n<li><span style=\"font-weight: 400;\">b) <\/span><b>Theo Quy\u1ebft \u0111\u1ecbnh 48:<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho l\u00e1i m\u00e1y:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1543 (chi ph\u00ed m\u00e1y thi c\u00f4ng)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 334 (l\u01b0\u01a1ng l\u00e1i m\u00e1y)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00edch BHXH, BHYT, BHTN t\u00ednh v\u00e0o chi ph\u00ed:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1547 (chi ph\u00ed s\u1ea3n xu\u1ea5t chung)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 3383, 3384, 3389<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch kh\u1ea5u hao m\u00e1y thi c\u00f4ng:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1543 (chi ph\u00ed m\u00e1y thi c\u00f4ng)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 214 (kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed x\u0103ng d\u1ea7u v\u00e0 s\u1eeda ch\u1eefa, thay th\u1ebf ph\u1ee5 t\u00f9ng:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1543<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1331<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 331<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>Chi ph\u00ed chung cho c\u00f4ng tr\u00ecnh<\/b><\/h3>\n<ol>\n<li><span style=\"font-weight: 400;\">a) <\/span><b>Theo Th\u00f4ng t\u01b0 200:<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 6271 (chi ph\u00ed s\u1ea3n xu\u1ea5t chung)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 334 (l\u01b0\u01a1ng c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00edch BHXH, BHYT, BHTN c\u1ee7a b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh t\u00ednh v\u00e0o chi ph\u00ed:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 6271<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 3383, 3384, 3389<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 6274<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 214 (kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c chi ph\u00ed chung kh\u00e1c:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 627<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1331<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 331<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol>\n<li><span style=\"font-weight: 400;\">b) <\/span><b>Theo Quy\u1ebft \u0111\u1ecbnh 48:<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1547 (chi ph\u00ed s\u1ea3n xu\u1ea5t chung)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 334 (l\u01b0\u01a1ng c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00edch BHXH, BHYT, BHTN c\u1ee7a b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh t\u00ednh v\u00e0o chi ph\u00ed:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1547<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 3383, 3384, 3389<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1543<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n 214 (kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c chi ph\u00ed chung kh\u00e1c:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1547<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 t\u00e0i kho\u1ea3n 1331<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 331<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 n\u00e0y m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, t\u1ef1 \u0111\u1ed9ng v\u00e0 ch\u00ednh x\u00e1c h\u01a1n, c\u00e1c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng th\u01b0\u1eddng s\u1eed d\u1ee5ng <strong><a href=\"https:\/\/arito.vn\/en\/top-phan-mem-ke-toan-quan-tri-cho-doanh-nghiep-tot-nhat\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a><\/strong> nh\u01b0 <strong><a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Arito<\/a><\/strong> \u0111\u1ec3 h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2><b>Nh\u1eefng l\u01b0u \u00fd c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u1ea7n ph\u1ea3i bi\u1ebft<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n trong qu\u00e1 tr\u00ecnh nghi\u1ec7m thu c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, ta c\u1ea7n ph\u00e2n bi\u1ec7t hai tr\u01b0\u1eddng h\u1ee3p ch\u00ednh:<\/span><\/p>\n<h3><b>1. Xu\u1ea5t 1 l\u1ea7n h\u00f3a \u0111\u01a1n cho to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh sau khi nghi\u1ec7m thu t\u1ed5ng th\u1ec3:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c nghi\u1ec7m thu v\u00e0 b\u00e0n giao m\u1ed9t l\u1ea7n duy nh\u1ea5t sau khi ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9. K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu:<\/b><span style=\"font-weight: 400;\"> Khi c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c nghi\u1ec7m thu t\u1ed5ng th\u1ec3, k\u1ebf to\u00e1n ph\u1ea3i ch\u1eafc ch\u1eafn r\u1eb1ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c xu\u1ea5t ra trong th\u1eddi gian g\u1ea7n nh\u1ea5t sau khi nghi\u1ec7m thu. \u0110i\u1ec1u n\u00e0y gi\u00fap tr\u00e1nh ph\u1ea1t v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh to\u00e1n l\u1ea1i t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra v\u00e0 t\u00ednh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh sau thu\u1ebf t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t tr\u01b0\u1edbc \u0111\u00f3. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ed5ng gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n sau thu\u1ebf ph\u1ea3i b\u1eb1ng ho\u1eb7c g\u1ea7n b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c nghi\u1ec7m thu v\u00e0 b\u00e0n giao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra c\u00f4ng n\u1ee3 v\u00e0 y\u00eau c\u1ea7u thanh to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Sau khi xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra l\u1ea1i c\u00e1c c\u00f4ng n\u1ee3 c\u1ea7n thu t\u1eeb ch\u1ee7 \u0111\u1ea7u t\u01b0. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng s\u1ed1 ti\u1ec1n c\u00f2n n\u1ee3 t\u1eeb ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb:<\/b><span style=\"font-weight: 400;\"> Cu\u1ed1i c\u00f9ng, k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb \u0111\u1ec3 b\u00e1o c\u00e1o cho ban l\u00e3nh \u0111\u1ea1o c\u00f4ng ty v\u1ec1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng.<\/span><\/li>\n<\/ul>\n<h3><b>2. Xu\u1ea5t nhi\u1ec1u l\u1ea7n h\u00f3a \u0111\u01a1n cho t\u1eebng giai \u0111o\u1ea1n nghi\u1ec7m thu:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng c\u00f4ng tr\u00ecnh c\u00f3 nhi\u1ec1u giai \u0111o\u1ea1n nghi\u1ec7m thu v\u00e0 b\u00e0n giao t\u1eebng ph\u1ea7n, k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng ph\u1ea3i th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n theo t\u1eebng giai \u0111o\u1ea1n. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m t\u1eebng giai \u0111o\u1ea1n:<\/b><span style=\"font-weight: 400;\"> Sau khi ho\u00e0n th\u00e0nh v\u00e0 nghi\u1ec7m thu t\u1eebng ph\u1ea7n, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng giai \u0111o\u1ea1n \u0111\u00e3 nghi\u1ec7m thu v\u00e0 b\u00e0n giao. Vi\u1ec7c n\u00e0y gi\u00fap c\u00f4ng ty \u0111\u1ea3m b\u1ea3o thu \u0111\u01b0\u1ee3c doanh thu \u0111\u00fang t\u1eebng ph\u1ea7n \u0111\u00e3 ho\u00e0n th\u00e0nh c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed9ng t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c h\u00f3a \u0111\u01a1n:<\/b><span style=\"font-weight: 400;\"> Khi \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n cho t\u1eebng giai \u0111o\u1ea1n, k\u1ebf to\u00e1n c\u1ea7n t\u00ednh to\u00e1n l\u1ea1i t\u1ed5ng gi\u00e1 tr\u1ecb sau thu\u1ebf c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh v\u00e0 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra v\u00e0 y\u00eau c\u1ea7u thanh to\u00e1n c\u00f4ng n\u1ee3:<\/b><span style=\"font-weight: 400;\"> T\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p tr\u00ean, sau khi xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra l\u1ea1i c\u00e1c c\u00f4ng n\u1ee3 c\u1ea7n thu t\u1eeb ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 y\u00eau c\u1ea7u thanh to\u00e1n \u0111\u00fang theo t\u1eebng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><a href=\"https:\/\/arito.vn\/en\/lap-bao-cao-tai-chinh-nhanh-chong-chuan-phap-luat\/\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb:<\/b><span style=\"font-weight: 400;\"> Cu\u1ed1i c\u00f9ng, c\u0169ng c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb \u0111\u1ec3 b\u00e1o c\u00e1o cho ban l\u00e3nh \u0111\u1ea1o c\u00f4ng ty, nh\u01b0ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00e1o c\u00e1o s\u1ebd ph\u1ea3n \u00e1nh theo t\u1eebng giai \u0111o\u1ea1n nghi\u1ec7m thu.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap c\u00f4ng ty x\u00e2y d\u1ef1ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch.<\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 thi\u1ebfu gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 trong ng\u00e0nh x\u00e2y d\u1ef1ng, \u0111\u1eb7c bi\u1ec7t khi y\u00eau c\u1ea7u v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, b\u00f3c t\u00e1ch chi ph\u00ed v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 r\u1ea5t cao. K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng kh\u00f4ng ch\u1ec9 ghi ch\u00e9p v\u00e0 ph\u00e2n lo\u1ea1i th\u00f4ng tin t\u00e0i ch\u00ednh m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, t\u00ednh to\u00e1n doanh thu t\u1eeb c\u00e1c d\u1ef1 \u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. C\u00f9ng Arito t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng nh\u00e9! K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 g\u00ec? Theo Wikipedia,\u2026<\/p>","protected":false},"author":9,"featured_media":12476,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-12475","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/12475","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=12475"}],"version-history":[{"count":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/12475\/revisions"}],"predecessor-version":[{"id":12485,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/12475\/revisions\/12485"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/12476"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=12475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=12475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=12475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}