{"id":13304,"date":"2024-08-30T23:28:22","date_gmt":"2024-08-30T16:28:22","guid":{"rendered":"https:\/\/arito.vn\/?p=13304"},"modified":"2024-09-08T22:05:59","modified_gmt":"2024-09-08T15:05:59","slug":"ke-toan-cong-no-la-ai","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ke-toan-cong-no-la-ai\/","title":{"rendered":"K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 ai? C\u00f4ng vi\u1ec7c c\u1ee7a c\u00e1c k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 g\u00ec?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/arito.vn\/en\/?p=13304&amp;preview=true\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/a><\/strong> l\u00e0 m\u1ed9t v\u1ecb tr\u00ed quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed7i doanh nghi\u1ec7p, ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3. Vai tr\u00f2 n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n quan tr\u1ecdng v\u00e0o vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a t\u00e0i ch\u00ednh v\u00e0 duy tr\u00ec m\u1ed1i quan h\u1ec7 b\u1ec1n v\u1eefng v\u1edbi \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng. C\u00f9ng <strong><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a><\/strong> t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2><b>1. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 ai?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 (ti\u1ebfng Anh l\u00e0 Accounting Liabilities) l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 m\u00e0 doanh nghi\u1ec7p c\u1ea7n thu h\u1ed3i ho\u1eb7c thanh to\u00e1n. Vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00f4ng n\u1ee3 s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh m\u01b0\u1ee3t m\u00e0 v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-13305\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.25.36.png\" alt=\"K\u1ebf to\u00e1n c\u00f4ng n\u1ee3\" width=\"1518\" height=\"856\" \/><\/p>\n<h2><b>2. Nh\u1eefng l\u00fd do doanh nghi\u1ec7p ph\u00e1t sinh c\u00f4ng n\u1ee3<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c doanh nghi\u1ec7p ph\u00e1t sinh c\u00f4ng n\u1ee3 c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb nhi\u1ec1u nguy\u00ean nh\u00e2n kh\u00e1c nhau, ch\u1eb3ng h\u1ea1n nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u01b0a huy \u0111\u1ed9ng \u0111\u1ee7 ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u1ec3 thanh to\u00e1n cho c\u00e1c giao d\u1ecbch v\u1edbi nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng ch\u01b0a th\u1ec3 thanh to\u00e1n ngay cho doanh nghi\u1ec7p do thi\u1ebfu kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh, d\u1eabn \u0111\u1ebfn vi\u1ec7c n\u1ee3 l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 mua h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ea9y m\u1ea1nh doanh s\u1ed1 b\u1eb1ng c\u00e1ch cho ph\u00e9p kh\u00e1ch h\u00e0ng nh\u1eadn h\u00e0ng tr\u01b0\u1edbc v\u00e0 thanh to\u00e1n sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 cho ph\u00e9p ng\u01b0\u1eddi mua thanh to\u00e1n sau khi giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 ho\u00e0n t\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean mua vay ti\u1ec1n \u0111\u1ec3 tr\u1ea3 c\u00e1c kho\u1ea3n l\u00e3i su\u1ea5t cao h\u01a1n, d\u1eabn \u0111\u1ebfn vi\u1ec7c n\u1ee3 c\u00e1c kho\u1ea3n l\u00e3i su\u1ea5t th\u1ea5p.<\/span><\/li>\n<\/ul>\n<h2><b>3. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i theo d\u00f5i c\u00f4ng n\u1ee3<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 ph\u1ea3i thu (TK 131):<\/b><span style=\"font-weight: 400;\"> C\u00f4ng n\u1ee3 t\u1eeb kh\u00e1ch h\u00e0ng c\u1ea7n thu h\u1ed3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 ph\u1ea3i tr\u1ea3 (TK 331):<\/b><span style=\"font-weight: 400;\"> C\u00f4ng n\u1ee3 c\u1ea7n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1m \u1ee9ng\/Ho\u00e0n \u1ee9ng (TK 141):<\/b><span style=\"font-weight: 400;\"> C\u00f4ng n\u1ee3 ph\u00e1t sinh t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c (TK 138):<\/b><span style=\"font-weight: 400;\"> Nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu ngo\u00e0i c\u00e1c giao d\u1ecbch ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (TK 338):<\/b><span style=\"font-weight: 400;\"> Nh\u1eefng kho\u1ea3n n\u1ee3 c\u1ea7n thanh to\u00e1n ho\u1eb7c n\u1ed9p ngo\u00e0i c\u00e1c giao d\u1ecbch ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 (TK 136):<\/b><span style=\"font-weight: 400;\"> C\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c chi nh\u00e1nh v\u00e0 c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (TK 336):<\/b><span style=\"font-weight: 400;\"> C\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c chi nh\u00e1nh v\u00e0 c\u00f4ng ty.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13306\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.26.38.png\" alt=\"K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 g\u00ec\" width=\"1518\" height=\"852\" \/><\/p>\n<h2><b>4. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 c\u00f3 ph\u1ea3i l\u00e0 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a k\u1ebf to\u00e1n n\u1ed9i b\u1ed9. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd ch\u00ednh x\u00e1c. \u0110\u00e2y l\u00e0 m\u1ed9t trong nhi\u1ec1u vai tr\u00f2 trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, c\u00f9ng v\u1edbi c\u00e1c v\u1ecb tr\u00ed nh\u01b0 k\u1ebf to\u00e1n kho, k\u1ebf to\u00e1n thu\u1ebf, v\u00e0 k\u1ebf to\u00e1n thanh to\u00e1n.<\/span><\/p>\n<h2><b>5. C\u00f4ng vi\u1ec7c c\u1ee7a c\u00e1c k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 g\u00ec?<\/b><\/h2>\n<p><b>C\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ch\u1ee7 y\u1ebfu xoay quanh vi\u1ec7c qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 x\u1eed l\u00fd n\u1ee3 x\u1ea5u, bao g\u1ed3m:<\/b><\/p>\n<h3><b>5.1. Nh\u1eadn v\u00e0 ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt th\u00f4ng tin c\u1ee7a nh\u00e0 cung c\u1ea5p, kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c m\u1edbi v\u00e0o h\u1ec7 th\u1ed1ng ho\u1eb7c c\u00e1c s\u1ed5 s\u00e1ch li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9nh s\u1eeda th\u00f4ng tin c\u1ee7a nh\u00e0 cung c\u1ea5p, kh\u00e1ch h\u00e0ng m\u1ed7i khi c\u00f3 thay \u0111\u1ed5i ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra v\u00e0 r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng c\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1eebng \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng, ho\u1eb7c nh\u00e0 cung c\u1ea5p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c.<\/span><\/li>\n<\/ul>\n<h3><b>5.2. Ki\u1ec3m tra c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh k\u1ef3 ki\u1ec3m tra th\u00f4ng tin, h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng, v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n h\u00e0ng d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng \u0111\u00e3 k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u1ea9n th\u1eadn v\u1ec1 ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m, v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1m s\u00e1t chi ti\u1ebft c\u00f4ng n\u1ee3 c\u1ee7a t\u1eebng nh\u00e0 cung c\u1ea5p, \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng, bao g\u1ed3m: th\u1eddi h\u1ea1n thanh to\u00e1n, s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n, v\u00e0 n\u1ee3 qu\u00e1 h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 cho c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan ho\u1eb7c qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean.<\/span><\/li>\n<\/ul>\n<h3><b>5.3. Theo d\u00f5i ti\u1ebfn tr\u00ecnh thanh to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi c\u00f3 ph\u00e1t sinh c\u00f4ng n\u1ee3 t\u1eeb h\u1ee3p \u0111\u1ed3ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 s\u1ebd theo d\u00f5i t\u00ecnh h\u00ecnh thanh to\u00e1n c\u1ee7a t\u1eebng \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h3><b>5.4. Tham gia thu h\u1ed3i n\u1ee3 x\u1ea5u<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00edch c\u1ef1c tham gia v\u00e0o qu\u00e1 tr\u00ecnh \u0111\u00f4n \u0111\u1ed1c v\u00e0 thu h\u1ed3i c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 x\u1ea5u, kh\u00f3 \u0111\u00f2i.<\/span><\/li>\n<\/ul>\n<h3><b>5.5. Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i v\u00e0 nh\u1eafc nh\u1edf c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng, b\u1ed9 ph\u1eadn trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c thanh to\u00e1n t\u1ea1m \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p danh s\u00e1ch c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00e3 qu\u00e1 h\u1ea1n \u0111\u1ec3 \u0111\u1ed1c th\u00fac vi\u1ec7c thanh to\u00e1n c\u00f4ng n\u1ee3 h\u00e0ng tu\u1ea7n ho\u1eb7c khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u1ea5p tr\u00ean.<\/span><\/li>\n<\/ul>\n<h3><b>5.6. X\u1eed l\u00fd c\u00f4ng n\u1ee3 \u1ee7y th\u00e1c<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh li\u00ean quan d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh c\u00e1c s\u1ed1 li\u1ec7u ch\u01b0a kh\u1edbp ho\u1eb7c c\u00f2n ch\u00eanh l\u1ec7ch d\u1ef1a theo ch\u1ee9ng t\u1eeb h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 \u1ee7y th\u00e1c c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra v\u00e0 in b\u1ea3ng sao k\u00ea ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 b\u00e1o c\u00e1o cho k\u1ebf to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch ho\u1eb7c tr\u01b0\u1edfng ki\u1ec3m so\u00e1t.<\/span><\/li>\n<\/ul>\n<h3><b>5.7. Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n vay trong doanh nghi\u1ec7p<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng c\u0169 v\u00e0 l\u1eadp h\u1ee3p \u0111\u1ed3ng m\u1edbi khi c\u00f3 nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i v\u00e0 \u0111\u1ed1c th\u00fac vi\u1ec7c thanh to\u00e1n theo \u0111\u00fang th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh kho\u1ea3n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh b\u00fat to\u00e1n \u0111\u1ec3 kh\u1edbp v\u1edbi t\u1ef7 gi\u00e1 ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u1ea3n l\u00e3i ph\u1ea3i thanh to\u00e1n, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i t\u00ednh to\u00e1n v\u00e0 l\u1eadp ch\u1ee9ng t\u1eeb \u0111\u1ec3 chi tr\u1ea3 cho t\u1eebng h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13307\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.27.24.png\" alt=\"1. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 ai?\" width=\"1514\" height=\"854\" \/><\/p>\n<h2><b>6. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/b><\/h2>\n<h3><b>6.1. N\u1ee3 ph\u1ea3i thu l\u00e0 g\u00ec?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ee3 ph\u1ea3i thu l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p c\u1ea7n thu t\u1eeb kh\u00e1ch h\u00e0ng sau khi h\u1ecd \u0111\u00e3 mua s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7. Nh\u1eefng kho\u1ea3n n\u1ee3 n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng l\u00e0m t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 vay ng\u1eafn h\u1ea1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i n\u1ee3 ph\u1ea3i thu trong doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n ti\u1ec1n kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n sau khi mua s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 ph\u1ea3i thu n\u1ed9i b\u1ed9:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n m\u00e0 doanh nghi\u1ec7p c\u1ea7n thu t\u1eeb c\u00e1c quan h\u1ec7 t\u00e0i ch\u00ednh ho\u1eb7c th\u01b0\u01a1ng m\u1ea1i v\u1edbi c\u00e1c c\u1ea5p d\u01b0\u1edbi ho\u1eb7c chi nh\u00e1nh tr\u1ef1c thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 ph\u1ea3i thu kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m t\u1ea1m \u1ee9ng, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu do c\u00e1 nh\u00e2n ho\u1eb7c t\u1eadp th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1ed3i th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h3><b>6.2. C\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ea1ch to\u00e1n chi ti\u1ebft:<\/b><span style=\"font-weight: 400;\"> Ghi ch\u00e9p c\u1ea9n th\u1eadn t\u1eebng kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 c\u00e1c l\u1ea7n thanh to\u00e1n li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu h\u1ed3i n\u1ee3:<\/b><span style=\"font-weight: 400;\"> T\u00edch c\u1ef1c \u0111\u00f4n \u0111\u1ed1c v\u00e0 thu h\u1ed3i n\u1ee3 nhanh ch\u00f3ng \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p b\u1ecb chi\u1ebfm d\u1ee5ng v\u1ed1n ho\u1eb7c ph\u00e1t sinh n\u1ee3 x\u1ea5u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp ch\u1ee9ng t\u1eeb:<\/b><span style=\"font-weight: 400;\"> Chu\u1ea9n b\u1ecb c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 khi kh\u00e1ch h\u00e0ng thanh to\u00e1n b\u1eb1ng c\u00e1ch \u0111\u1ed5i h\u00e0ng, b\u00f9 tr\u1eeb gi\u1eefa n\u1ee3 ph\u1ea3i thu v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, ho\u1eb7c x\u1eed l\u00fd n\u1ee3 x\u1ea5u b\u1eb1ng h\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c minh n\u1ee3:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn t\u1ea1i ch\u1ed7 ho\u1eb7c y\u00eau c\u1ea7u x\u00e1c nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 l\u00e2u ng\u00e0y ho\u1eb7c kh\u00f3 \u0111\u00f2i.<\/span><\/li>\n<\/ul>\n<h2><b>7. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/b><\/h2>\n<h3><b>7.1. C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u00e1t sinh khi doanh nghi\u1ec7p mua v\u1eadt li\u1ec7u ho\u1eb7c d\u1ecbch v\u1ee5 t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Trong t\u00ecnh hu\u1ed1ng n\u00e0y, nh\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee7 n\u1ee3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1ef1a v\u00e0o th\u1eddi gian thanh to\u00e1n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i ch\u00ednh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n:<\/b><span style=\"font-weight: 400;\"> L\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n trong v\u00f2ng 01 n\u0103m tr\u1edf l\u1ea1i, bao g\u1ed3m ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng, ti\u1ec1n l\u00e3i ph\u1ea3i tr\u1ea3, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3, v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 t\u1eeb nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n:<\/b><span style=\"font-weight: 400;\"> L\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c m\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n k\u00e9o d\u00e0i h\u01a1n 01 n\u0103m, ch\u1eb3ng h\u1ea1n nh\u01b0 vay kinh doanh ho\u1eb7c th\u1ebf ch\u1ea5p, v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p c\u00f2n ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p, ph\u1ea3i c\u1ea5p, ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb trong doanh nghi\u1ec7p \u0111\u00e3 chi ho\u1eb7c thu h\u1ed9 c\u1ea5p tr\u00ean, c\u1ea5p d\u01b0\u1edbi, ho\u1eb7c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 vay, nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, \u0111\u00f3ng BHXH, BHYT cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, chi ph\u00ed c\u00f4ng \u0111o\u00e0n,&#8230;<\/span><\/li>\n<\/ul>\n<h3><b>7.2. C\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt:<\/b><span style=\"font-weight: 400;\"> Ghi ch\u00e9p v\u00e0 h\u1ea1ch to\u00e1n chi ti\u1ebft c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi s\u1ed5 k\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Ghi nh\u1eadn c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan, th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111\u1ec3 ghi gi\u1ea3m s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh ban \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-13308\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.28.05.png\" alt=\"Nh\u1eefng l\u00fd do doanh nghi\u1ec7p ph\u00e1t sinh c\u00f4ng n\u1ee3 \" width=\"1516\" height=\"852\" \/><\/p>\n<h2><b>8. C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/b><\/h2>\n<h3><b>8.1. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 c\u1ea7n c\u00f3 nh\u1eefng k\u1ef9 n\u0103ng g\u00ec?<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ec1n t\u1ea3ng ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1eefng ch\u1eafc:<\/b><span style=\"font-weight: 400;\"> Hi\u1ec3u bi\u1ebft s\u00e2u r\u1ed9ng v\u1ec1 k\u1ebf to\u00e1n l\u00e0 n\u1ec1n m\u00f3ng quan tr\u1ecdng gi\u00fap k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 th\u1ef1c hi\u1ec7n t\u1ed1t nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m kh\u1ea3 n\u0103ng \u0111\u1ecbnh kho\u1ea3n, s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb, v\u00e0 l\u1eadp b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00e0nh th\u1ea1o c\u00e1c nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n:<\/b><span style=\"font-weight: 400;\"> Kh\u1ea3 n\u0103ng n\u1eafm v\u1eefng v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c <strong><a href=\"https:\/\/arito.vn\/en\/nghiep-vu-ke-toan-co-ban-ma-bat-ky-ke-toan-nao-cung-can-biet\/\">nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/a><\/strong> c\u00f4ng n\u1ee3 l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t, gi\u00fap theo d\u00f5i chi ti\u1ebft c\u00f4ng n\u1ee3 c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng, ph\u00e2n lo\u1ea1i kh\u00e1ch h\u00e0ng theo nhi\u1ec1u ti\u00eau ch\u00ed, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, th\u1eddi h\u1ea1n thanh to\u00e1n, c\u0169ng nh\u01b0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n b\u00f9 tr\u1eeb khi c\u1ea7n thi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1eed d\u1ee5ng tin h\u1ecdc v\u0103n ph\u00f2ng th\u00e0nh th\u1ea1o:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 c\u1ea7n th\u00e0nh th\u1ea1o trong vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 tin h\u1ecdc, \u0111\u1eb7c bi\u1ec7t l\u00e0 Excel v\u00e0 c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n. Vi\u1ec7c n\u00e0y gi\u00fap x\u1eed l\u00fd s\u1ed1 li\u1ec7u m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ef9 n\u0103ng ph\u00e2n t\u00edch v\u00e0 x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng linh ho\u1ea1t:<\/b><span style=\"font-weight: 400;\"> \u00d3c ph\u00e2n t\u00edch s\u1eafc b\u00e9n v\u00e0 kh\u1ea3 n\u0103ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn trong c\u00e1c t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p l\u00e0 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft. C\u00f9ng v\u1edbi \u0111\u00f3, k\u1ef9 n\u0103ng giao ti\u1ebfp v\u00e0 \u1ee9ng x\u1eed linh ho\u1ea1t s\u1ebd gi\u00fap k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 duy tr\u00ec c\u00e1c m\u1ed1i quan h\u1ec7 b\u1ec1n v\u1eefng c\u1ea3 trong v\u00e0 ngo\u00e0i doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ea9n th\u1eadn, trung th\u1ef1c v\u00e0 t\u1ec9 m\u1ec9:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1eadp trung cao \u0111\u1ed9, t\u00ednh c\u1ea9n th\u1eadn v\u00e0 t\u1ec9 m\u1ec9 \u0111\u1ec3 tr\u00e1nh sai s\u00f3t. S\u1ef1 trung th\u1ef1c c\u0169ng l\u00e0 ph\u1ea9m ch\u1ea5t kh\u00f4ng th\u1ec3 thi\u1ebfu, gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tin c\u1eady trong c\u00f4ng vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<h3><b>8.2. Thu nh\u1eadp c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 bao nhi\u00eau?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kinh nghi\u1ec7m v\u00e0 k\u1ef9 n\u0103ng:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp s\u1ebd thay \u0111\u1ed5i t\u00f9y theo m\u1ee9c \u0111\u1ed9 kinh nghi\u1ec7m, n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, v\u00e0 c\u00e1c k\u1ef9 n\u0103ng b\u1ed5 tr\u1ee3 nh\u01b0 ngo\u1ea1i ng\u1eef, tin h\u1ecdc v\u0103n ph\u00f2ng, v\u00e0 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy m\u00f4 v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 th\u01b0\u1eddng c\u00f3 ch\u00ednh s\u00e1ch \u0111\u00e3i ng\u1ed9 t\u1ed1t h\u01a1n cho nh\u00e2n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khu v\u1ef1c l\u00e0m vi\u1ec7c:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c l\u01b0\u01a1ng c\u0169ng kh\u00e1c nhau theo v\u00f9ng \u0111\u1ecba l\u00fd. T\u1ea1i c\u00e1c th\u00e0nh ph\u1ed1 l\u1edbn nh\u01b0 H\u00e0 N\u1ed9i, TP.HCM, v\u00e0 \u0110\u00e0 N\u1eb5ng, n\u01a1i c\u00f3 m\u1ee9c s\u1ed1ng cao h\u01a1n, thu nh\u1eadp c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 c\u0169ng s\u1ebd cao h\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, v\u1edbi y\u00eau c\u1ea7u kinh nghi\u1ec7m t\u1eeb 1-3 n\u0103m, m\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 dao \u0111\u1ed9ng t\u1eeb 8-10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. M\u1ee9c l\u01b0\u01a1ng n\u00e0y c\u00f3 th\u1ec3 cao h\u01a1n n\u1ebfu l\u00e0m vi\u1ec7c cho c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn t\u1ea1i c\u00e1c trung t\u00e2m kinh t\u1ebf l\u1edbn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 \u0111\u00f3ng vai tr\u00f2 thi\u1ebft y\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u1edbi ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1eefng ch\u1eafc, k\u1ef9 n\u0103ng x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng linh ho\u1ea1t v\u00e0 t\u00ednh c\u1ea9n th\u1eadn, t\u1ec9 m\u1ec9, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 m\u1ed9t v\u1ecb tr\u00ed quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed7i doanh nghi\u1ec7p, ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3. Vai tr\u00f2 n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n quan tr\u1ecdng [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":13305,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13304","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\/13304","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=13304"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13304\/revisions"}],"predecessor-version":[{"id":13455,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13304\/revisions\/13455"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13305"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}