{"id":13419,"date":"2024-09-05T22:55:19","date_gmt":"2024-09-05T15:55:19","guid":{"rendered":"https:\/\/arito.vn\/?p=13419"},"modified":"2024-11-18T23:03:24","modified_gmt":"2024-11-18T16:03:24","slug":"ke-toan-ban-hang-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ke-toan-ban-hang-la-gi\/","title":{"rendered":"K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c c\u1ea7n l\u00e0m c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n b\u00e1n h\u00e0ng"},"content":{"rendered":"
K\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/a><\/strong> \u0111\u00f3ng vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. V\u1ecb tr\u00ed n\u00e0y kh\u00f4ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd doanh thu m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed. V\u1eady k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec v\u00e0 h\u1ecd ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 n\u00e0o? C\u00f9ng Arito<\/a><\/strong> t\u00ecm hi\u1ec3u ngay!<\/span><\/b><\/p>\n K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 v\u1ecb tr\u00ed ch\u1ecbu tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, bao g\u1ed3m vi\u1ec7c ghi nh\u1eadn h\u00f3a \u0111\u01a1n, qu\u1ea3n l\u00fd thu\u1ebf VAT, theo d\u00f5i s\u1ed5 s\u00e1ch doanh thu v\u00e0 l\u1eadp c\u00e1c b\u00e1o c\u00e1o b\u00e1n h\u00e0ng theo y\u00eau c\u1ea7u c\u1ee7a c\u1ea5p tr\u00ean.<\/span><\/p>\n Hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 b\u1ed9 ph\u1eadn th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c nh\u01b0 qu\u1ea3n l\u00fd s\u1ed5 b\u00e1n h\u00e0ng, thu ng\u00e2n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, v\u00e0 x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p. B\u1ed9 ph\u1eadn n\u00e0y \u0111\u00f3ng vai tr\u00f2 thi\u1ebft y\u1ebfu trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb trong ng\u00e0nh b\u00e1n l\u1ebb.<\/span><\/p>\n Trong h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng, l\u00e0 \u0111\u1ea7u m\u1ed1i cung c\u1ea5p th\u00f4ng tin cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh kinh doanh h\u1ee3p l\u00fd. \u0110\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u00f3 nh\u1eefng vai tr\u00f2 sau:<\/span><\/p>\n K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a v\u1ecb tr\u00ed n\u00e0y bao g\u1ed3m:<\/span><\/p>\n Gi\u00e1m s\u00e1t k\u1ebf ho\u1ea1ch b\u00e1n h\u00e0ng l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p tu\u00e2n theo \u0111\u00fang k\u1ebf ho\u1ea1ch ban \u0111\u1ea7u, \u0111\u1ea3m b\u1ea3o ti\u1ebfn \u0111\u1ed9 v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau \u0111\u00e3 \u0111\u1ec1 ra. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u00ec \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n Ngo\u00e0i ra, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u00f2n gi\u00e1m s\u00e1t k\u1ebf ho\u1ea1ch l\u1ee3i nhu\u1eadn. H\u1ecd ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u00e3 b\u00e1n, h\u00e0ng ti\u00eau th\u1ee5 n\u1ed9i b\u1ed9, t\u00ednh to\u00e1n ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb v\u1ed1n h\u00e0ng \u0111\u00e3 b\u00e1n v\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1eef li\u1ec7u \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 theo d\u00f5i hi\u1ec7u su\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n L\u1ee3i nhu\u1eadn<\/a><\/strong> t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ph\u00e2n b\u1ed5 cho c\u00e1c nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 nh\u01b0 n\u1ed9p thu\u1ebf, chi tr\u1ea3 l\u01b0\u01a1ng, tr\u1ea3 n\u1ee3 v\u00e0 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng \u0111\u1ea3m nhi\u1ec7m vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn d\u1ef1a tr\u00ean k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc.<\/span><\/p>\n Trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng, c\u00e1c chi ph\u00ed ph\u00e1t sinh l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ed1ng k\u00ea \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi nh\u1eefng chi ph\u00ed n\u00e0y. H\u1ecd c\u0169ng th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebft chuy\u1ec3n v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed b\u00e1n h\u00e0ng cho h\u00e0ng h\u00f3a \u0111\u00e3 ti\u00eau th\u1ee5, gi\u00fap x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 b\u00e1n h\u00e0ng v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t kinh doanh v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c trong t\u01b0\u01a1ng lai.<\/span><\/p>\n K\u1ebf to\u00e1n b\u00e1n h\u00e0ng gi\u00e1m s\u00e1t vi\u1ec7c thu ti\u1ec1n t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng b\u00e1n h\u00e0ng c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p. Khi c\u00f3 kh\u00e1ch h\u00e0ng n\u1ee3 ti\u1ec1n, k\u1ebf to\u00e1n s\u1ebd theo d\u00f5i th\u00f4ng tin v\u1ec1 c\u00e1c l\u00f4 h\u00e0ng, s\u1ed1 ti\u1ec1n n\u1ee3, th\u1eddi h\u1ea1n n\u1ee3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n. H\u1ecd c\u0169ng c\u00f3 nhi\u1ec7m v\u1ee5 gi\u00e1m s\u00e1t v\u00e0 \u0111\u00f4n \u0111\u1ed1c vi\u1ec7c thu h\u1ed3i s\u1ea3n ph\u1ea9m k\u1ecbp th\u1eddi trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u1ecb l\u1ed7i.<\/span><\/p>\n K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u1eadp b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin cho qu\u1ea3n l\u00fd v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan, gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t kinh doanh v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c. B\u00e1o c\u00e1o b\u00e1n h\u00e0ng c\u0169ng c\u00f3 th\u1ec3 d\u00f9ng \u0111\u1ec3 so s\u00e1nh hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c chi\u1ebfn d\u1ecbch qu\u1ea3ng c\u00e1o, theo d\u00f5i s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng. B\u00e1o c\u00e1o th\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u1eadp theo th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m, t\u00f9y thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u c\u1ee7a doanh nghi\u1ec7p, v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh kinh doanh c\u1ee5 th\u1ec3.<\/span><\/p>\n C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng th\u01b0\u1eddng t\u1eadp trung v\u00e0o ghi ch\u00e9p h\u00f3a \u0111\u01a1n v\u00e0 qu\u1ea3n l\u00fd thu chi trong ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng. Tuy nhi\u00ean, tr\u00e1ch nhi\u1ec7m v\u00e0 c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo t\u1eebng doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y, h\u00e0ng th\u00e1ng v\u00e0 cu\u1ed1i k\u1ef3 c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng:<\/span><\/p>\n K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u00f3 nh\u1eefng quy\u1ec1n h\u1ea1n trong doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n >>> Xem th\u00eam: M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n<\/a> theo chu\u1ea9n th\u00f4ng t\u01b0 78 m\u1edbi nh\u1ea5t<\/strong><\/p><\/blockquote>\n B\u01b0\u1edbc 1: <\/b>Ti\u1ebfp nh\u1eadn \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng t\u1eeb nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng ho\u1eb7c b\u1ed9 ph\u1eadn kinh doanh trong doanh nghi\u1ec7p.<\/span><\/p>\n B\u01b0\u1edbc 2: <\/b>Ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho c\u1ee7a doanh nghi\u1ec7p. C\u00f3 hai tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 x\u1ea3y ra:<\/span><\/p>\n B\u01b0\u1edbc 3: <\/b>H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng ph\u00e1t sinh v\u00e0o s\u1ed5 t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 chi ti\u1ebft li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/span><\/p>\n L\u01b0u \u00fd<\/b>: \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5, khi kh\u00e1ch h\u00e0ng thanh to\u00e1n, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng s\u1ebd l\u1eadp h\u00f3a \u0111\u01a1n cho d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c cung c\u1ea5p, c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n K\u1ebft qu\u1ea3 b\u00e1n h\u00e0ng l\u00e0 l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c sau khi tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n s\u1ebd t\u00ednh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u00e0 c\u00e1c chi ph\u00ed nh\u01b0 gi\u00e1 v\u1ed1n, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n C\u00f4ng th\u1ee9c t\u00ednh <\/span>k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b> nh\u01b0 sau:<\/span><\/p>\n K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh = (L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n + K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh + K\u1ebft qu\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c) \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/strong><\/p><\/blockquote>\n Trong \u0111\u00f3:<\/span><\/p>\n Doanh thu b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh. Khi ghi nh\u1eadn doanh thu, c\u1ea7n tu\u00e2n theo c\u00e1c quy t\u1eafc sau:<\/span><\/p>\n K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n qu\u1ea3n l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n Quy tr\u00ecnh k\u1ebf to\u00e1n b\u00e1n h\u00e0ng y\u00eau c\u1ea7u l\u1eadp c\u00e1c b\u00e1o c\u00e1o h\u00e0ng th\u00e1ng ho\u1eb7c \u0111\u1ecbnh k\u1ef3, bao g\u1ed3m:<\/span><\/p>\n Khi ph\u00e1t sinh h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n s\u1ebd l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u1edbi 3 li\u00ean:<\/span><\/p>\n Trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd ch\u1ee9ng t\u1eeb, c\u00f3 3 t\u00ecnh hu\u1ed1ng c\u00f3 th\u1ec3 x\u1ea3y ra:<\/span><\/p>\n V\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a c\u00f4ng ngh\u1ec7, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay \u0111\u1ec1u s\u1eed d\u1ee5ng c\u00e1c K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec?<\/b><\/h2>\n
<\/p>\nVai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng trong c\u00f4ng ty<\/b><\/h2>\n
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Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><\/h2>\n
Gi\u00e1m s\u00e1t ti\u1ebfn \u0111\u1ed9 tri\u1ec3n khai k\u1ebf ho\u1ea1ch b\u00e1n h\u00e0ng<\/b><\/h3>\n
Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn t\u1eeb doanh thu b\u00e1n h\u00e0ng<\/b><\/h3>\n
T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng ph\u00e1t sinh<\/b><\/h3>\n
Qu\u1ea3n l\u00fd ti\u1ec1n h\u00e0ng<\/b><\/h3>\n
L\u1eadp b\u00e1o c\u00e1o b\u00e1n h\u00e0ng<\/b><\/h3>\n
<\/p>\nC\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><\/h2>\n
C\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y<\/b><\/h3>\n
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C\u00f4ng vi\u1ec7c h\u1eb1ng th\u00e1ng<\/b><\/h3>\n
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C\u00f4ng vi\u1ec7c cu\u1ed1i k\u1ef3<\/b><\/h3>\n
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Quy\u1ec1n h\u1ea1n c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><\/h2>\n
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<\/p>\nQuy tr\u00ecnh k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><\/h2>\n
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Ki\u1ebfn th\u1ee9c c\u1ea7n c\u00f3 c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><\/h2>\n
Quy t\u1eafc ghi nh\u1eadn k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><\/h3>\n
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Quy t\u1eafc ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng<\/b><\/h3>\n
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Ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><\/h3>\n
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B\u00e1o c\u00e1o li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><\/h3>\n
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Quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><\/h3>\n
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K\u1ef9 n\u0103ng c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><\/h2>\n
K\u1ef9 n\u0103ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a><\/b><\/h3>\n