{"id":13251,"date":"2024-08-26T22:08:45","date_gmt":"2024-08-26T15:08:45","guid":{"rendered":"https:\/\/arito.vn\/?p=13251"},"modified":"2024-11-18T22:57:37","modified_gmt":"2024-11-18T15:57:37","slug":"nghiep-vu-ke-toan-co-ban-ma-bat-ky-ke-toan-nao-cung-can-biet","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/nghiep-vu-ke-toan-co-ban-ma-bat-ky-ke-toan-nao-cung-can-biet\/","title":{"rendered":"9 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n n\u00e0o c\u0169ng c\u1ea7n bi\u1ebft"},"content":{"rendered":"

Doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u v\u1ea5n \u0111\u1ec1 nh\u01b0 v\u1ec1 t\u00e0i ch\u00ednh, c\u00f4ng n\u1ee3 v\u00e0 l\u01b0\u01a1ng trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh. \u0110\u1ec3 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 hi\u1ec7u qu\u1ea3, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i n\u1eafm v\u1eefng c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n. C\u00f9ng Arito<\/a><\/strong> t\u00ecm hi\u1ec3u ngay 9 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n trong b\u00e0i vi\u1ebft n\u00e0y!<\/p>\n

1. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/b><\/h2>\n

Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/a><\/strong> l\u00e0 m\u1ed9t y\u00eau c\u1ea7u chuy\u00ean m\u00f4n v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ebf to\u00e1n vi\u00ean, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong c\u00f4ng vi\u1ec7c v\u00e0 \u0111\u00f3ng g\u00f3p hi\u1ec7u qu\u1ea3 v\u00e0o qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng ng\u00e0y bao g\u1ed3m qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t, thu ti\u1ec1n b\u00e1n h\u00e0ng, chi ti\u1ec1n mua h\u00e0ng, k\u00ea khai thu\u1ebf, l\u1eadp b\u00fat to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

\"Nghi\u1ec7p<\/p>\n

2. Khi n\u00e0o c\u1ea7n s\u1eed d\u1ee5ng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/b><\/h2>\n

Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong nhi\u1ec1u t\u00ecnh hu\u1ed1ng kh\u00e1c nhau. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n s\u1eed d\u1ee5ng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n:<\/span><\/p>\n

    \n
  1. L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: \u0110\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, c\u1ea7n l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 b\u00e1o c\u00e1o t\u00e0i s\u1ea3n, b\u00e1o c\u00e1o l\u00e3i l\u1ed7<\/a><\/strong>, b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n v\u00e0 b\u00e1o c\u00e1o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Vi\u1ec7c n\u00e0y \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
  2. Qu\u1ea3n l\u00fd thu\u1ebf: Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf. Doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00ednh thu\u1ebf, khai thu\u1ebf v\u00e0 \u0111\u00f3ng thu\u1ebf.<\/span><\/li>\n
  3. Qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch: K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch c\u1ee7a doanh nghi\u1ec7p. C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean hi\u1ec7u qu\u1ea3.<\/span><\/li>\n
  4. Ki\u1ec3m to\u00e1n: Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ed9c l\u1eadp. Ki\u1ec3m to\u00e1n gi\u00fap x\u00e1c \u0111\u1ecbnh \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
  5. Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n: Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p<\/a><\/strong>. Vi\u1ec7c theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<\/ol>\n

    Ngo\u00e0i ra, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p nh\u01b0 qu\u1ea3n l\u00fd chi ph\u00ed, qu\u1ea3n l\u00fd c\u01a1 c\u1ea5u v\u1ed1n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro t\u00e0i ch\u00ednh.<\/span><\/b><\/p>\n

    \"Nghi\u1ec7p<\/p>\n

    3. C\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n c\u1ea7n n\u1eafm v\u1eefng cho ng\u01b0\u1eddi m\u1edbi<\/b><\/h2>\n

    3.1. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n mua h\u00e0ng<\/b><\/h3>\n\n\n\n\n\n
    <\/td>\nMua nguy\u00ean v\u1eadt li\u1ec7u, CCDC, h\u00e0ng h\u00f3a, cho s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5<\/span><\/td>\nKhi mua h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng ngay kh\u00f4ng qua kho<\/span><\/td>\nThanh to\u00e1n c\u00f4ng n\u1ee3 cho NCC<\/span><\/td>\n<\/tr>\n
    N\u1ee3<\/span><\/td>\nN\u1ee3 TK 152, 153, 155, 156, 211, 641, 642: Gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf<\/span><\/p>\n

    N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/td>\n

    		N\u01a1\u0323 TK 621, 623, 641, 642: Gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf, ghi nh\u1eadn chi ph\u00ed li\u00ean quan<\/span><\/p>\n

    N\u01a1\u0323 TK 1331: Thu\u00ea\u0301 GTGT \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300<\/span><\/td>\n

    		N\u1ee3 TK 331: S\u1ed1 ti\u1ec1n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p<\/span><\/td>\n<\/tr>\n
    C\u00f3<\/span><\/td>\nC\u00f3 TK 111, 112, 331: Gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\nC\u00f3 TK 111, 112, 331: Gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\nC\u00f3 TK 111, 112: S\u1ed1 ti\u1ec1n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    3.2. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><\/h3>\n\n\n\n\n\n
    <\/td>\nGhi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/td>\nGhi nh\u1eadn doanh thu b\u00e1n h\u00e0ng<\/span><\/td>\nThu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng (k\u1ef3 tr\u01b0\u1edbc ho\u1eb7c kh\u00e1ch thanh to\u00e1n tr\u01b0\u1edbc)<\/span><\/td>\n<\/tr>\n
    N\u1ee3<\/span><\/td>\nN\u1ee3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n t\u01b0\u01a1ng \u1ee9ng<\/span><\/td>\nN\u1ee3 TK 111, 112, 131: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\nN\u1ee3 TK 111, 112: S\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u01b0\u1edbc ho\u1eb7c thanh to\u00e1n k\u1ef3 tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
    C\u00f3<\/span><\/td>\nC\u00f3 TK 156<\/span><\/td>\nC\u00f3 TK 511: Ghi nh\u1eadn doanh thu ch\u01b0a g\u1ed3m thu\u1ebf GTGT<\/span><\/p>\n

    C\u00f3 TK 3331: Thu\u1ebf GTGT b\u00e1n ra<\/span><\/td>\n

    		C\u00f3 TK 131<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    3.3. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n CCDC<\/b><\/h3>\n\n\n\n\n\n\n\n
    <\/td>\nKhi mua CCDC nh\u1eadp kho\u00a0<\/span><\/td>\nKhi xu\u1ea5t d\u00f9ng CCDC<\/span><\/td>\n<\/tr>\n
    CCDC xu\u1ea5t d\u00f9ng 1 l\u1ea7n<\/span><\/td>\nCCDC ph\u00e2n b\u1ed5 nhi\u1ec1u l\u1ea7n<\/span><\/td>\n<\/tr>\n
    Khi xu\u1ea5t d\u00f9ng CCDC<\/span><\/td>\nKhi ph\u00e2n b\u1ed5 CCDC<\/span><\/td>\n<\/tr>\n
    N\u1ee3<\/span><\/td>\nN\u1ee3 TK 153<\/span><\/p>\n

    N\u1ee3 TK 1331<\/span><\/td>\n

    		N\u1ee3 TK 154: CCDC d\u00f9ng cho b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t<\/span><\/p>\n

    N\u1ee3 TK 641: CCDC d\u00f9ng cho b\u1ed9 ph\u1eadn kinh doanh<\/span><\/p>\n

    N\u1ee3 TK 642: CCDC d\u00f9ng cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd<\/span><\/td>\n

    		N\u1ee3 TK 242<\/span><\/td>\nN\u1ee3 TK 154: CCDC d\u00f9ng cho b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t<\/span><\/p>\n

    N\u1ee3 TK 641: CCDC d\u00f9ng cho b\u1ed9 ph\u1eadn kinh doanh<\/span><\/p>\n

    N\u1ee3 TK 642: CCDC d\u00f9ng cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd<\/span><\/td>\n<\/tr>\n

    C\u00f3<\/span><\/td>\nC\u00f3 TK 111, 112, 331<\/span><\/td>\nC\u00f3 TK 153: Gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng<\/span><\/td>\nC\u00f3 TK 153<\/span><\/td>\nC\u00f3 TK 242<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    3.4. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h3>\n\n\n\n\n\n\n
    <\/td>\nH\u1ea1ch to\u00e1n khi mua TSC\u0110<\/span><\/td>\nTr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u1ecbnh k\u1ef3<\/span><\/td>\nThanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/span><\/td>\n<\/tr>\n
    <\/td>\n<\/td>\n<\/td>\nX\u00f3a s\u1ed5 TSC\u0110<\/span><\/td>\nGhi nh\u1eadn doanh thu thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n<\/span><\/td>\nS\u1eeda ch\u1eefa TSC\u0110 tr\u01b0\u1edbc khi thanh l\u00fd<\/span><\/td>\n<\/tr>\n
    N\u1ee3<\/span><\/td>\nN\u1ee3 TK 211: Gi\u00e1 tr\u1ecb TSC\u0110 ch\u01b0a thu\u1ebf<\/span><\/p>\n

    N\u1ee3 TK 133: Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a TSC\u0110<\/span><\/td>\n

    		N\u1ee3 TK 154, 641, 642: Ghi nh\u1eadn chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng<\/span><\/td>\nN\u1ee3 TK 214: T\u1ed5ng gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 kh\u1ea5u hao t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n<\/span><\/p>\n

    N\u1ee3 TK 811: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110<\/span><\/td>\n

    		N\u1ee3 TK 111, 112, 131: S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/span><\/td>\nN\u1ee3 TK 811: Chi ph\u00ed thanh l\u00fd TSC\u0110<\/span><\/p>\n

    N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n

    C\u00f3<\/span><\/td>\nC\u00f3 TK 111, 112, 331: T\u1ed5ng gi\u00e1 tr\u1ecb TSC\u0110 theo h\u00f3a \u0111\u01a1n<\/span><\/td>\nC\u00f3 TK 214<\/span><\/td>\nC\u00f3 TK 211: Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n<\/span><\/td>\nC\u00f3 TK 711: Gi\u00e1 b\u00e1n TSC\u0110<\/span><\/p>\n

    C\u00f3 TK 3331: Thu\u1ebf GTGT b\u00e1n ra c\u1ee7a TSC\u0110<\/span><\/td>\n

    		C\u00f3 TK 111, 112, 331: S\u1ed1 ti\u1ec1n s\u1eeda ch\u1eefa TSC\u0110<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    3.5. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/b><\/h3>\n\n\n\n\n\n
    <\/td>\nH\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/span><\/td>\nH\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p ch\u1ecbu<\/span><\/td>\nTr\u00edch c\u00e1c kho\u1ea3n tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng (b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n)<\/span><\/td>\nThanh to\u00e1n l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean sau khi tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN<\/span><\/td>\nDoanh nghi\u1ec7p n\u1ed9p c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN<\/span><\/td>\n<\/tr>\n
    N\u1ee3<\/span><\/td>\nN\u1ee3 TK 154, 641, 642: Chi ph\u00ed l\u01b0\u01a1ng c\u1ee7a b\u1ed9 ph\u1eadn t\u01b0\u01a1ng \u1ee9ng<\/span><\/td>\nN\u1ee3 TK 154, 641, 642: Chi ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a b\u1ed9 ph\u1eadn t\u01b0\u01a1ng \u1ee9ng<\/span><\/td>\nN\u1ee3 TK 334: Tr\u1eeb l\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/span><\/td>\nN\u1ee3 TK 334: L\u01b0\u01a1ng th\u1ef1c l\u0129nh = T\u1ed5ng l\u01b0\u01a1ng \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/span><\/td>\nN\u1ee3 TK 3383<\/span><\/p>\n

    N\u1ee3 TK 3384<\/span><\/p>\n

    N\u1ee3 TK 3386<\/span><\/p>\n

    N\u1ee3 TK 3389<\/span><\/td>\n<\/tr>\n

    C\u00f3<\/span><\/td>\nC\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p<\/span><\/td>\nC\u00f3 TK 3383<\/span><\/p>\n

    C\u00f3 TK 3384<\/span><\/p>\n

    C\u00f3 TK 3386<\/span><\/p>\n

    C\u00f3 TK 3382<\/span><\/td>\n

    		C\u00f3 TK 3383<\/span><\/p>\n

    C\u00f3 TK 3384<\/span><\/p>\n

    N\u1ee3 TK 3386<\/span><\/p>\n

    C\u00f3 TK 3389<\/span><\/td>\n

    		C\u00f3 TK 111, 112: Thanh to\u00e1n l\u01b0\u01a1ng b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n<\/span><\/td>\nC\u00f3 TK 111, 112<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    3.6. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/b><\/h3>\n\n\n\n\n\n\n
    <\/td>\nB\u00ean mua<\/span><\/td>\nB\u00ean b\u00e1n<\/span><\/td>\n<\/tr>\n
    <\/td>\nH\u1ea1ch to\u00e1n khi mua h\u00e0ng h\u00f3a<\/span><\/td>\nKhi \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u<\/span><\/td>\nGhi nh\u1eadn gi\u00e1 v\u1ed1n<\/span><\/td>\nGhi nh\u1eadn doanh thu<\/span><\/td>\nChi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng<\/span><\/td>\n<\/tr>\n
    N\u1ee3<\/span><\/td>\nN\u1ee3 TK 152, 153, 156: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, v\u1eadt li\u1ec7u<\/span><\/p>\n

    N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n

    		N\u1ee3 TK 111, 112, 331, 1388: Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u<\/span><\/td>\nN\u1ee3 TK 632<\/span><\/td>\nN\u1ee3 TK 111, 112, 131: T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n<\/span><\/td>\nN\u1ee3 TK 635<\/span><\/td>\n<\/tr>\n
    C\u00f3<\/span><\/td>\nC\u00f3 TK 111, 112, 331: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\nC\u00f3 TK 711, 515: Ghi nh\u1eadn v\u00e0o doanh thu\/thu nh\u1eadp<\/span><\/td>\nC\u00f3 TK 152, 153, 154, 155, 156<\/span><\/td>\nC\u00f3 TK 511: Doanh thu h\u00e0ng b\u00e1n<\/span><\/p>\n

    C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/td>\n

    		C\u00f3 TK 111, 112, 131, 3388<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    3.7. H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/b><\/h3>\n\n\n\n\n\n\n
    <\/td>\nB\u00ean mua<\/span><\/td>\nB\u00ean b\u00e1n<\/span><\/td>\n<\/tr>\n
    <\/td>\nKhi mua h\u00e0ng h\u00f3a<\/span><\/td>\nKhi nh\u1eadn chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1<\/span><\/td>\nGhi nh\u1eadn gi\u00e1 v\u1ed1n<\/span><\/td>\nGhi nh\u1eadn doanh thu<\/span><\/td>\nChi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng<\/span><\/td>\n<\/tr>\n
    N\u1ee3<\/span><\/td>\nN\u1ee3 TK 152, 153, 156<\/span><\/p>\n

    N\u1ee3 TK 133<\/span><\/td>\n

    		N\u1ee3 TK 111, 112, 331, 1388: T\u1ed5ng gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1<\/span><\/td>\nN\u1ee3 TK 632<\/span><\/td>\nN\u1ee3 TK 111, 112, 131<\/span><\/td>\nN\u1ee3 TK 5211, 5213<\/span><\/p>\n

    N\u1ee3 TK 3331<\/span><\/td>\n<\/tr>\n

    C\u00f3<\/span><\/td>\nC\u00f3 TK 111, 112, 331<\/span><\/td>\nC\u00f3 TK 152, 153, 156: Gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1<\/span><\/p>\n

    C\u00f3 TK 133<\/span><\/td>\n

    		C\u00f3 TK 152, 153, 154, 155, 156<\/span><\/td>\nC\u00f3 TK 511<\/span><\/p>\n

    C\u00f3 TK 3331<\/span><\/td>\n

    		C\u00f3 TK 111, 112, 131, 3388<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    3.8. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/b><\/h3>\n\n\n\n\n\n\n
    <\/td>\nB\u00ean mua<\/span><\/td>\nB\u00ean b\u00e1n<\/span><\/td>\n<\/tr>\n
    <\/td>\nKhi mua h\u00e0ng h\u00f3a<\/span><\/td>\nKhi tr\u1ea3 l\u1ea1i h\u00e0ng<\/span><\/td>\nGhi nh\u1eadn gi\u00e1 v\u1ed1n<\/span><\/td>\nGhi nh\u1eadn doanh thu<\/span><\/td>\nH\u1ea1ch to\u00e1n h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i<\/span><\/td>\nH\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i nh\u1eadp kho<\/span><\/td>\n<\/tr>\n
    N\u1ee3<\/span><\/td>\nN\u1ee3 TK 152, 153, 156: Gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a<\/span><\/p>\n

    N\u1ee3 TK 133<\/span><\/td>\n

    		N\u1ee3 TK 111, 112, 331, 1388<\/span><\/td>\nN\u1ee3 TK 632<\/span><\/td>\nN\u1ee3 TK 111, 112, 131<\/span><\/td>\nN\u1ee3 TK 5212<\/span><\/p>\n

    N\u1ee3 TK 3331<\/span><\/td>\n

    		N\u1ee3 TK 156<\/span><\/td>\n<\/tr>\n
    C\u00f3<\/span><\/td>\nC\u00f3 TK 111,112,331: Gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\nC\u00f3 TK 152, 153, 156: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i<\/span><\/p>\n

    C\u00f3 TK 1331<\/span><\/td>\n

    		C\u00f3 TK 152, 153, 154, 155, 156<\/span><\/td>\nC\u00f3 TK 511<\/span><\/p>\n

    C\u00f3 TK 3331<\/span><\/td>\n

    		C\u00f3 TK 111, 112, 131, 3388<\/span><\/td>\nC\u00f3 TK 632<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    3.9. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd<\/b><\/h3>\n\n\n\n\n\n
    <\/td>\nH\u00e0ng h\u00f3a xu\u1ea5t kho g\u1eedi \u0111\u1ea1i l\u00fd<\/span><\/td>\nH\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng g\u1eedi b\u00e1n<\/span><\/td>\nGhi nh\u1eadn doanh thu<\/span><\/td>\nHoa h\u1ed3ng cho \u0111\u1ea1i l\u00fd<\/span><\/td>\n<\/tr>\n
    N\u1ee3<\/span><\/td>\nN\u1ee3 TK 157<\/span><\/td>\nN\u1ee3 TK 632<\/span><\/td>\nN\u1ee3 TK 111, 112, 131<\/span><\/td>\nN\u1ee3 TK 641<\/span><\/td>\n<\/tr>\n
    C\u00f3<\/span><\/td>\nC\u00f3 TK 155, 156<\/span><\/td>\nC\u00f3 TK 157<\/span><\/td>\nC\u00f3 TK 511<\/span><\/p>\n

    C\u00f3 TK 3331<\/span><\/td>\n

    		C\u00f3 TK 111, 112, 131, 3388<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    3.9. M\u1ed9t s\u1ed1 b\u00fat to\u00e1n cu\u1ed1i k\u1ef3<\/b><\/h3>\n

    Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n quan tr\u1ecdng sau:<\/span><\/p>\n

      \n
    1. H\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/b>: Ghi nh\u1eadn chi ph\u00ed l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p.<\/span><\/li>\n
    2. H\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao TSC\u0110<\/b>: Ghi nh\u1eadn chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/strong> theo \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n
    3. Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b>: Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o c\u00e1c k\u1ef3 k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n
    4. K\u1ebft chuy\u1ec3n thu\u1ebf GTGT v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/b>: K\u1ebft chuy\u1ec3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/span><\/li>\n
    5. K\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed, thu nh\u1eadp kh\u00e1c, chi ph\u00ed kh\u00e1c<\/b>: K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3.<\/span><\/li>\n
    6. H\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf TNDN t\u1ea1m t\u00ednh<\/b>: Ghi nh\u1eadn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh trong k\u1ef3.<\/span><\/li>\n
    7. K\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf TNDN v\u00e0 l\u00e3i l\u1ed7 cu\u1ed1i n\u0103m<\/b>: K\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh cu\u1ed1i n\u0103m (l\u00e3i\/l\u1ed7).<\/span><\/li>\n<\/ol>\n

      T\u1ea1m k\u1ebft<\/b><\/h2>\n

      \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 th\u00e0nh c\u00f4ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi nh\u1eefng ai m\u1edbi b\u1eaft \u0111\u1ea7u. H\u01a1n th\u1ebf n\u1eefa, tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch trong vi\u1ec7c k\u00ea khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 nh\u1eefng nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i trong ngh\u1ec1. \u0110\u1ec3 tr\u1edf th\u00e0nh nh\u1eefng chuy\u00ean gia k\u1ebf to\u00e1n h\u00e0ng \u0111\u1ea7u, b\u1ea1n c\u1ea7n ki\u00ean tr\u00ec h\u1ecdc t\u1eadp v\u00e0 kh\u00f4ng ng\u1eebng n\u1ed7 l\u1ef1c. Vi\u1ec7c tham gia c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf nh\u01b0 CMA (K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb Hoa K\u1ef3), CPA, ho\u1eb7c ACCA s\u1ebd gi\u00fap b\u1ea1n x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc v\u00e0 m\u1edf ra c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p trong t\u01b0\u01a1ng lai.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

      Doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u v\u1ea5n \u0111\u1ec1 nh\u01b0 v\u1ec1 t\u00e0i ch\u00ednh, c\u00f4ng n\u1ee3 v\u00e0 l\u01b0\u01a1ng trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh. \u0110\u1ec3 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 hi\u1ec7u qu\u1ea3, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i n\u1eafm v\u1eefng c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n. C\u00f9ng Arito t\u00ecm hi\u1ec3u […]<\/p>\n","protected":false},"author":9,"featured_media":13253,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13251","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\/13251","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=13251"}],"version-history":[{"count":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13251\/revisions"}],"predecessor-version":[{"id":14812,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13251\/revisions\/14812"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13253"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}