\u0110\u0103ng k\u00fd demo<\/a><\/span> \u0111\u1ec3 xem m\u1ed9t chu tr\u00ecnh t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ea1y tr\u00ean d\u1eef li\u1ec7u th\u1eadt.<\/p>\nC\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\nC\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n trong doanh nghi\u1ec7p g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h3>\n
M\u01b0\u1eddi nh\u00f3m ch\u00ednh: mua h\u00e0ng, b\u00e1n h\u00e0ng, h\u00e0ng t\u1ed3n kho, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng, chi\u1ebft kh\u1ea5u v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, h\u00e0ng g\u1eedi b\u00e1n v\u00e0 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd, ti\u1ec1n v\u00e0 t\u1ea1m \u1ee9ng v\u00e0 vay, thu\u1ebf. C\u1ed9ng th\u00eam b\u1ed9 b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3.<\/p>\n
T\u1eeb n\u0103m 2026 doanh nghi\u1ec7p \u00e1p d\u1ee5ng th\u00f4ng t\u01b0 n\u00e0o?<\/b><\/h3>\n
Doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC t\u1eeb 01\/01\/2026, thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC.<\/p>\n
Th\u00f4ng t\u01b0 99 b\u1ecf nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o?<\/b><\/h3>\n
\u0110\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 TK 611 Mua h\u00e0ng v\u00e0 TK 631 Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t, c\u00f9ng nh\u00f3m t\u00e0i kho\u1ea3n g\u1eafn v\u1edbi ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p g\u1ed3m TK 161, 441, 461, 466 v\u00e0 TK 417.<\/p>\n
Chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i kh\u00e1c nhau th\u1ebf n\u00e0o?<\/b><\/h3>\n
Chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 kho\u1ea3n th\u01b0\u1edfng cho vi\u1ec7c tr\u1ea3 ti\u1ec1n s\u1edbm, b\u00ean b\u00e1n ghi v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh TK 635. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 gi\u1ea3m gi\u00e1 do mua nhi\u1ec1u, b\u00ean b\u00e1n ghi v\u00e0o kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu TK 5211.<\/p>\n
Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/b><\/h3>\n
Ghi N\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng (TK 154 ho\u1eb7c 627 cho s\u1ea3n xu\u1ea5t, TK 641 cho b\u00e1n h\u00e0ng, TK 642 cho qu\u1ea3n l\u00fd), ghi C\u00f3 TK 214.<\/p>\n
K\u1ebf to\u00e1n m\u1edbi ra tr\u01b0\u1eddng n\u00ean h\u1ecdc nghi\u1ec7p v\u1ee5 n\u00e0o tr\u01b0\u1edbc?<\/b><\/h3>\n
B\u1eaft \u0111\u1ea7u t\u1eeb ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi, sau \u0111\u00f3 l\u00e0 mua h\u00e0ng v\u00e0 b\u00e1n h\u00e0ng v\u00ec ba nh\u00f3m n\u00e0y chi\u1ebfm ph\u1ea7n l\u1edbn kh\u1ed1i l\u01b0\u1ee3ng h\u1eb1ng ng\u00e0y. Khi \u0111\u00e3 v\u1eefng th\u00ec m\u1edf r\u1ed9ng sang kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n.<\/p>\n
H\u00f3a \u0111\u01a1n bao nhi\u00eau ti\u1ec1n th\u00ec b\u1eaft bu\u1ed9c chuy\u1ec3n kho\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf?<\/b><\/h3>\n
T\u1eeb khi Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/07\/2025, ng\u01b0\u1ee1ng mi\u1ec5n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ea1 xu\u1ed1ng 5 tri\u1ec7u \u0111\u1ed3ng, thay v\u00ec 20 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 tr\u01b0\u1edbc. K\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu l\u1ea1i ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn \u0111ang \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/p>\n
Cu\u1ed1i k\u1ef3 t\u00e0i kho\u1ea3n 911 c\u00f2n s\u1ed1 d\u01b0 c\u00f3 sao kh\u00f4ng?<\/b><\/h3>\n
C\u00f3 v\u1ea5n \u0111\u1ec1. Sau khi k\u1ebft chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7, TK 911 ph\u1ea3i c\u00f3 s\u1ed1 d\u01b0 b\u1eb1ng 0. C\u00f2n s\u1ed1 d\u01b0 ngh\u0129a l\u00e0 thi\u1ebfu b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed ho\u1eb7c k\u1ebft qu\u1ea3.<\/p>\n
T\u1ed5ng k\u1ebft<\/h2>\n
T\u1ed5ng h\u1ee3p l\u1ea1i, c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n trong doanh nghi\u1ec7p g\u1ed3m m\u01b0\u1eddi nh\u00f3m l\u1eb7p l\u1ea1i h\u1eb1ng ng\u00e0y v\u00e0 m\u1ed9t b\u1ed9 b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3. N\u1eafm ch\u1eafc logic N\u1ee3 C\u00f3 c\u1ee7a t\u1eebng nh\u00f3m quan tr\u1ecdng h\u01a1n l\u00e0 h\u1ecdc thu\u1ed9c b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n, v\u00ec t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo v\u0103n b\u1ea3n m\u1edbi trong khi b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 th\u00ec kh\u00f4ng.<\/p>\n
N\u0103m 2026 c\u00f3 hai \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd: h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chuy\u1ec3n sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1edbi vi\u1ec7c b\u1ecf TK 611 v\u00e0 TK 631, v\u00e0 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 h\u1ea1 xu\u1ed1ng 5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n
C\u1ea7n t\u01b0 v\u1ea5n v\u1ec1 gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng ch\u1ebf \u0111\u1ed9 m\u1edbi, li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a>.<\/p>","protected":false},"excerpt":{"rendered":"Ph\u1ea7n l\u1edbn kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u1eb1m \u1edf kho\u1ea3ng m\u01b0\u1eddi nh\u00f3m nghi\u1ec7p v\u1ee5 l\u1eb7p \u0111i l\u1eb7p l\u1ea1i. N\u1eafm ch\u1eafc m\u01b0\u1eddi nh\u00f3m n\u00e0y l\u00e0 x\u1eed l\u00fd \u0111\u01b0\u1ee3c \u0111\u1ebfn 90% ch\u1ee9ng t\u1eeb ph\u00e1t sinh h\u1eb1ng ng\u00e0y, ph\u1ea7n c\u00f2n l\u1ea1i l\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9 theo ng\u00e0nh. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p […]<\/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":8,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13251\/revisions"}],"predecessor-version":[{"id":17976,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13251\/revisions\/17976"}],"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}]}}
![\"Nghi\u1ec7p](\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-26-at-22.08.15.png\")
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