{"id":13419,"date":"2026-09-05T22:55:19","date_gmt":"2026-09-05T15:55:19","guid":{"rendered":"https:\/\/arito.vn\/?p=13419"},"modified":"2026-09-13T01:32:15","modified_gmt":"2026-09-12T18:32:15","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, b\u00fat to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u00fang m\u1eabu"},"content":{"rendered":"<p>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng kh\u00f4ng ch\u1ec9 l\u00e0 ng\u01b0\u1eddi xu\u1ea5t h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 v\u1ecb tr\u00ed \u0111\u1ee9ng gi\u1eefa kinh doanh, kho v\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho ba con s\u1ed1 quan tr\u1ecdng nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p: doanh thu, gi\u00e1 v\u1ed1n v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu.<\/p>\n<p class=\"p1\">B\u00e0i vi\u1ebft m\u00f4 t\u1ea3 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0m nh\u1eefng g\u00ec, b\u1ed9 b\u00fat to\u00e1n c\u01a1 b\u1ea3n k\u00e8m v\u00ed d\u1ee5, v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/p>\n<h2 class=\"p2\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 v\u1ecb tr\u00ed k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi nh\u1eadn, theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p class=\"p1\">Ba con s\u1ed1 m\u00e0 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Con s\u1ed1<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">T\u00e0i kho\u1ea3n ch\u00ednh<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">\u1ea2nh h\u01b0\u1edfng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh thu<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">511, 521<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Gi\u00e1 v\u1ed1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">632<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn g\u1ed9p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">C\u00f4ng n\u1ee3 ph\u1ea3i thu<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">131<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">D\u00f2ng ti\u1ec1n, r\u1ee7i ro n\u1ee3 kh\u00f3 \u0111\u00f2i<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">Sai \u1edf b\u1ea5t k\u1ef3 con s\u1ed1 n\u00e0o trong ba con s\u1ed1 n\u00e0y \u0111\u1ec1u \u0111i th\u1eb3ng v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai thu\u1ebf.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-13423\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-05-at-22.56.28.png\" alt=\"k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec\" width=\"1492\" height=\"844\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-05-at-22.56.28.png 1492w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-05-at-22.56.28-18x10.png 18w\" sizes=\"(max-width: 1492px) 100vw, 1492px\" \/><\/p>\n<h2 class=\"p1\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0m nh\u1eefng g\u00ec?<\/h2>\n<h3 class=\"p2\">H\u1eb1ng ng\u00e0y<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Vi\u1ec7c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Chi ti\u1ebft<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ki\u1ec3m tra \u0111\u01a1n h\u00e0ng tr\u01b0\u1edbc khi xu\u1ea5t<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ed1i chi\u1ebfu gi\u00e1 b\u00e1n v\u1edbi b\u1ea3ng gi\u00e1 hi\u1ec7n h\u00e0nh, ki\u1ec3m tra h\u1ea1n m\u1ee9c c\u00f4ng n\u1ee3 c\u1ee7a kh\u00e1ch<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Theo \u0111\u01a1n h\u00e0ng \u0111\u00e3 duy\u1ec7t, \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ghi nh\u1eadn doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u ra<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Theo h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ghi nh\u1eadn gi\u00e1 v\u1ed1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Theo phi\u1ebfu xu\u1ea5t kho<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">C\u1eadp nh\u1eadt thu ti\u1ec1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ed1i chi\u1ebfu ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n v\u1edbi h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p4\"><b>Vi\u1ec7c hay b\u1ecb b\u1ecf qua nh\u1ea5t l\u00e0 ki\u1ec3m tra h\u1ea1n m\u1ee9c c\u00f4ng n\u1ee3 tr\u01b0\u1edbc khi xu\u1ea5t.<\/b> Ph\u1ea7n l\u1edbn n\u1ee3 kh\u00f3 \u0111\u00f2i c\u00f3 th\u1ec3 ng\u0103n \u0111\u01b0\u1ee3c \u1edf b\u01b0\u1edbc n\u00e0y, nh\u01b0ng nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t hi\u1ec7n kh\u00e1ch v\u01b0\u1ee3t h\u1ea1n m\u1ee9c sau khi \u0111\u00e3 giao h\u00e0ng.<\/p>\n<h3 class=\"p2\">H\u1eb1ng tu\u1ea7n<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Vi\u1ec7c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Chi ti\u1ebft<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">R\u00e0 danh s\u00e1ch c\u00f4ng n\u1ee3 \u0111\u1ebfn h\u1ea1n v\u00e0 qu\u00e1 h\u1ea1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Chuy\u1ec3n cho kinh doanh nh\u1eafc n\u1ee3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">R\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0ng ch\u01b0a giao h\u00e0ng ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Tr\u00e1nh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n v\u00e0 th\u1ef1c xu\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng xu\u1ea5t kho v\u1edbi s\u1ed1 l\u01b0\u1ee3ng tr\u00ean h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ph\u00e1t hi\u1ec7n s\u1edbm sai l\u1ec7ch<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 class=\"p2\">H\u1eb1ng th\u00e1ng<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Vi\u1ec7c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Chi ti\u1ebft<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1eadp b\u00e1o c\u00e1o doanh thu theo kh\u00e1ch h\u00e0ng, m\u1eb7t h\u00e0ng, nh\u00e2n vi\u00ean kinh doanh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u1eadp b\u00e1o c\u00e1o tu\u1ed5i n\u1ee3 ph\u1ea3i thu<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ph\u00e2n nh\u00f3m theo th\u1eddi gian qu\u00e1 h\u1ea1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ed1i chi\u1ebfu s\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 v\u1edbi s\u1ed5 t\u1ed5ng h\u1ee3p<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Hai con s\u1ed1 ph\u1ea3i kh\u1edbp<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n ra<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">T\u00ednh hoa h\u1ed3ng, th\u01b0\u1edfng doanh s\u1ed1 n\u1ebfu c\u00f3<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Theo ch\u00ednh s\u00e1ch \u0111\u00e3 ban h\u00e0nh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 class=\"p2\">Cu\u1ed1i qu\u00fd v\u00e0 cu\u1ed1i n\u0103m<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Vi\u1ec7c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Chi ti\u1ebft<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u1eadp bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">R\u00e0 n\u1ee3 kh\u00f3 \u0111\u00f2i, \u0111\u1ec1 xu\u1ea5t tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Theo quy \u0111\u1ecbnh v\u1ec1 d\u1ef1 ph\u00f2ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">K\u1ebft chuy\u1ec3n gi\u1ea3m tr\u1eeb doanh thu, doanh thu, gi\u00e1 v\u1ed1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">R\u00e0 so\u00e1t doanh thu ghi nh\u1eadn \u0111\u00fang k\u1ef3<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ki\u1ec3m tra c\u00e1c nghi\u1ec7p v\u1ee5 s\u00e1t ng\u00e0y kh\u00f3a s\u1ed5<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p4\">V\u1ec1 bi\u1ec3u m\u1eabu \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, xem b\u00e0i <a href=\"https:\/\/arito.vn\/en\/mau-bien-ban-xac-nhan-cong-no\/\"><span class=\"s1\">m\u1eabu bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3<\/span><\/a>.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13424\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-05-at-22.57.25.png\" alt=\"k\u1ebf to\u00e1n b\u00e1n h\u00e0ng \" width=\"1504\" height=\"844\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-05-at-22.57.25.png 1504w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-05-at-22.57.25-18x10.png 18w\" sizes=\"(max-width: 1504px) 100vw, 1504px\" \/><\/p>\n<h2 class=\"p1\">B\u00fat to\u00e1n c\u01a1 b\u1ea3n k\u00e8m v\u00ed d\u1ee5<\/h2>\n<p class=\"p2\">Ph\u1ea7n n\u00e0y b\u1ea3n c\u0169 kh\u00f4ng c\u00f3. T\u1ea5t c\u1ea3 s\u1ed1 li\u1ec7u d\u01b0\u1edbi \u0111\u00e2y kh\u1edbp v\u1edbi nhau t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i. Theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026.<\/p>\n<p class=\"p2\"><b>T\u00ecnh hu\u1ed1ng:<\/b> doanh nghi\u1ec7p b\u00e1n ch\u1ecbu 100 s\u1ea3n ph\u1ea9m, \u0111\u01a1n gi\u00e1 ch\u01b0a thu\u1ebf 500.000 \u0111\u1ed3ng, thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng 10%, gi\u00e1 v\u1ed1n 350.000 \u0111\u1ed3ng m\u1ed7i s\u1ea3n ph\u1ea9m.<\/p>\n<h3 class=\"p3\">B\u01b0\u1edbc 1: Ghi nh\u1eadn doanh thu<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\"><\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">T\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">131 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">55.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">C\u00f3<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">511 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">50.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">C\u00f3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">3331 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">5.000.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Doanh thu ghi theo gi\u00e1 ch\u01b0a thu\u1ebf. Ph\u1ea3i thu ghi theo t\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/p>\n<h3 class=\"p3\">B\u01b0\u1edbc 2: Ghi nh\u1eadn gi\u00e1 v\u1ed1n<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\"><\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">T\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">632 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">35.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">C\u00f3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">156 H\u00e0ng h\u00f3a<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">35.000.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">100 s\u1ea3n ph\u1ea9m \u00d7 350.000 \u0111\u1ed3ng.<\/p>\n<p class=\"p2\"><b>Hai b\u00fat to\u00e1n n\u00e0y ph\u1ea3i \u0111i c\u00f9ng nhau.<\/b> Ghi doanh thu m\u00e0 qu\u00ean ghi gi\u00e1 v\u1ed1n l\u00e0 l\u1ed7i l\u00e0m l\u1ee3i nhu\u1eadn trong k\u1ef3 cao gi\u1ea3 t\u1ea1o.<\/p>\n<h3 class=\"p6\">B\u01b0\u1edbc 3: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 2%<\/h3>\n<p class=\"p2\">Kh\u00e1ch \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 2% tr\u00ean gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\"><\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">T\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">521 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">1.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">3331 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">100.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">C\u00f3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">131 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">1.100.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">2% \u00d7 50.000.000 = 1.000.000, thu\u1ebf t\u01b0\u01a1ng \u1ee9ng 100.000.<\/p>\n<h3 class=\"p6\">B\u01b0\u1edbc 4: Kh\u00e1ch tr\u1ea3 l\u1ea1i 5 s\u1ea3n ph\u1ea9m<\/h3>\n<p class=\"p2\">Hai b\u00fat to\u00e1n, m\u1ed9t cho doanh thu v\u00e0 m\u1ed9t cho gi\u00e1 v\u1ed1n.<\/p>\n<p class=\"p2\"><b>Gi\u1ea3m doanh thu:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\"><\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">T\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">521 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">2.500.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">3331 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">250.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">C\u00f3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">131 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">2.750.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>Nh\u1eadp l\u1ea1i h\u00e0ng, gi\u1ea3m gi\u00e1 v\u1ed1n:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\"><\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">T\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">156 H\u00e0ng h\u00f3a<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">1.750.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">C\u00f3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">632 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">1.750.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">5 s\u1ea3n ph\u1ea9m \u00d7 500.000 v\u00e0 5 s\u1ea3n ph\u1ea9m \u00d7 350.000.<\/p>\n<p class=\"p2\"><b>L\u1ed7i ph\u1ed5 bi\u1ebfn \u1edf b\u01b0\u1edbc n\u00e0y l\u00e0 ch\u1ec9 ghi b\u00fat to\u00e1n gi\u1ea3m doanh thu m\u00e0 qu\u00ean b\u00fat to\u00e1n nh\u1eadp l\u1ea1i h\u00e0ng.<\/b> H\u1ec7 qu\u1ea3 l\u00e0 gi\u00e1 v\u1ed1n v\u1eabn t\u00ednh cho 5 s\u1ea3n ph\u1ea9m \u0111\u00e3 quay v\u1ec1 kho, v\u00e0 t\u1ed3n kho tr\u00ean s\u1ed5 th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf.<\/p>\n<h3 class=\"p3\">B\u01b0\u1edbc 5: K\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\"><\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">T\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">N\u1ee3<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">511 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">3.500.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">C\u00f3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">521 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">3.500.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">T\u1ed5ng gi\u1ea3m tr\u1eeb: 1.000.000 + 2.500.000.<\/p>\n<h3 class=\"p3\">Ki\u1ec3m tra k\u1ebft qu\u1ea3<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">Ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">T\u00ednh to\u00e1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">K\u1ebft qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Doanh thu thu\u1ea7n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">50.000.000 \u2212 3.500.000<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">46.500.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Gi\u00e1 v\u1ed1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">35.000.000 \u2212 1.750.000<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">33.250.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\"><b>L\u1ee3i nhu\u1eadn g\u1ed9p<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">46.500.000 \u2212 33.250.000<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\"><b>13.250.000<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">5.000.000 \u2212 100.000 \u2212 250.000<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">4.650.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\"><b>Ph\u1ea3i thu c\u00f2n l\u1ea1i<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">55.000.000 \u2212 1.100.000 \u2212 2.750.000<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\"><b>51.150.000<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>Hai ph\u00e9p ki\u1ec3m tra ch\u00e9o:<\/b><b><\/b><\/p>\n<p class=\"p2\">Thu\u1ebf \u0111\u1ea7u ra 4.650.000 b\u1eb1ng \u0111\u00fang 10% doanh thu thu\u1ea7n 46.500.000.<\/p>\n<p class=\"p2\">Ph\u1ea3i thu c\u00f2n l\u1ea1i 51.150.000 b\u1eb1ng \u0111\u00fang doanh thu thu\u1ea7n c\u1ed9ng thu\u1ebf \u0111\u1ea7u ra: 46.500.000 + 4.650.000.<\/p>\n<p class=\"p2\">C\u1ea3 hai \u0111\u1ec1u kh\u1edbp. \u0110\u00e2y l\u00e0 c\u00e1ch k\u1ebf to\u00e1n b\u00e1n h\u00e0ng t\u1ef1 ki\u1ec3m tra b\u00fat to\u00e1n c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5: n\u1ebfu thu\u1ebf kh\u00f4ng b\u1eb1ng \u0111\u00fang thu\u1ebf su\u1ea5t nh\u00e2n doanh thu thu\u1ea7n, ho\u1eb7c ph\u1ea3i thu kh\u00f4ng b\u1eb1ng doanh thu thu\u1ea7n c\u1ed9ng thu\u1ebf, th\u00ec c\u00f3 b\u00fat to\u00e1n b\u1ecb thi\u1ebfu ho\u1eb7c sai.<\/p>\n<p class=\"p2\"><b>V\u1ec1 ch\u1ee9ng t\u1eeb cho b\u01b0\u1edbc 3 v\u00e0 b\u01b0\u1edbc 4:<\/b> chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp. C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3 theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13425\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-05-at-22.58.09.png\" alt=\"K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u V\u1ec1 Vai Tr\u00f2 V\u00e0 C\u00f4ng Vi\u1ec7c C\u1ee7a K\u1ebf To\u00e1n B\u00e1n H\u00e0ng\" width=\"1506\" height=\"846\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-05-at-22.58.09.png 1506w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-05-at-22.58.09-18x10.png 18w\" sizes=\"(max-width: 1506px) 100vw, 1506px\" \/><\/p>\n<h2 class=\"p1\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/h2>\n<p class=\"p2\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ch\u1ee9ng t\u1eeb<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">M\u1eabu<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u0103n c\u1ee9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Electronic invoice<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Phi\u1ebfu xu\u1ea5t kho<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\"><b>02-VT<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Bi\u00ean b\u1ea3n ki\u1ec3m nghi\u1ec7m v\u1eadt t\u01b0, c\u00f4ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">03-VT<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\"><b>03\/XKNB<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ph\u1ee5 l\u1ee5c V Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">H\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Theo th\u1ecfa thu\u1eadn<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Theo th\u1ecfa thu\u1eadn<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Theo th\u1ecfa thu\u1eadn<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p6\"><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 bi\u1ec3u m\u1eabu t\u1eeb n\u0103m 2026:<\/b> c\u00e1c bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 99\/2025 mang t\u00ednh tham kh\u1ea3o. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung bi\u1ec3u m\u1eabu, v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 ghi nh\u1eadn n\u1ed9i dung trong s\u1ed5 tay k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p class=\"p6\">M\u1eabu phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 thu\u1ed9c h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u00ean theo Th\u00f4ng t\u01b0 91\/2026, kh\u00f4ng thu\u1ed9c Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 99\/2025.<\/p>\n<p class=\"p6\">V\u1ec1 bi\u00ean b\u1ea3n giao nh\u1eadn, xem b\u00e0i <a href=\"https:\/\/arito.vn\/en\/mau-bien-ban-ban-giao-hang-hoa-chuan\/\"><span class=\"s1\">m\u1eabu bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a<\/span><\/a>.<\/p>\n<h2 class=\"p1\">C\u00e1c nghi\u1ec7p v\u1ee5 d\u1ec5 sai<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Nghi\u1ec7p v\u1ee5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">\u0110i\u1ec3m d\u1ec5 sai<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u00e1ch x\u1eed l\u00fd \u0111\u00fang<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">H\u00e0ng khuy\u1ebfn m\u1ea1i, bi\u1ebfu t\u1eb7ng, h\u00e0ng m\u1eabu<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00ec cho r\u1eb1ng kh\u00f4ng thu ti\u1ec1n<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\"><b>V\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/b>, \u0111\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a ra b\u00ean ngo\u00e0i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Kh\u00e1ch mua l\u1ebb kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\"><b>V\u1eabn ph\u1ea3i l\u1eadp<\/b>, ghi ch\u00fa theo quy \u0111\u1ecbnh khi kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">H\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Ghi nh\u1eadn doanh thu ngay khi xu\u1ea5t kho<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Ch\u01b0a ghi doanh thu khi xu\u1ea5t g\u1eedi, d\u00f9ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, ghi nh\u1eadn khi \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u01b0\u1ee3c<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Ghi v\u00e0o gi\u1ea3m tr\u1eeb doanh thu<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh, kh\u00e1c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ch\u1ec9 ghi gi\u1ea3m doanh thu, qu\u00ean nh\u1eadp l\u1ea1i h\u00e0ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Lu\u00f4n \u0111i c\u1eb7p hai b\u00fat to\u00e1n nh\u01b0 v\u00ed d\u1ee5 \u1edf tr\u00ean<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Doanh thu s\u00e1t ng\u00e0y kh\u00f3a s\u1ed5<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Ghi sai k\u1ef3<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">C\u0103n c\u1ee9 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a, kh\u00f4ng c\u0103n c\u1ee9 ng\u00e0y thu ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p6\"><b>V\u1ec1 chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/b> hai kho\u1ea3n n\u00e0y hay b\u1ecb nh\u1ea7m. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 gi\u1ea3m gi\u00e1 do mua s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ghi gi\u1ea3m doanh thu. Chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 kho\u1ea3n gi\u1ea3m cho kh\u00e1ch v\u00ec tr\u1ea3 ti\u1ec1n s\u1edbm, \u0111\u00e2y l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh ch\u1ee9 kh\u00f4ng ph\u1ea3i gi\u1ea3m tr\u1eeb doanh thu.<\/p>\n<p class=\"p6\">Chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 trong b\u00e0i <a href=\"https:\/\/arito.vn\/en\/cac-truong-hop-khong-phai-xuat-hoa-don\/\"><span class=\"s1\">c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/span><\/a>.<\/p>\n<h2 class=\"p1\">B\u1ea3ng ki\u1ec3m so\u00e1t \u0111\u1ecbnh k\u1ef3<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ki\u1ec3m tra<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">T\u1ea7n su\u1ea5t<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ph\u1ea3i kh\u1edbp<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">S\u1ed1 l\u01b0\u1ee3ng tr\u00ean h\u00f3a \u0111\u01a1n so v\u1edbi phi\u1ebfu xu\u1ea5t kho<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">H\u1eb1ng tu\u1ea7n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">T\u1eebng m\u1eb7t h\u00e0ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">T\u1ed5ng doanh thu tr\u00ean s\u1ed5 so v\u1edbi b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n ra<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">H\u1eb1ng th\u00e1ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">T\u1ed5ng ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 so v\u1edbi s\u1ed5 t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n 131<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">H\u1eb1ng th\u00e1ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">S\u1ed1 d\u01b0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Thu\u1ebf \u0111\u1ea7u ra so v\u1edbi thu\u1ebf su\u1ea5t nh\u00e2n doanh thu thu\u1ea7n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">H\u1eb1ng th\u00e1ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Theo t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">C\u00f4ng n\u1ee3 tr\u00ean s\u1ed5 so v\u1edbi x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">H\u1eb1ng qu\u00fd<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Theo t\u1eebng kh\u00e1ch<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Gi\u00e1 v\u1ed1n ghi nh\u1eadn so v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 xu\u1ea5t b\u00e1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">H\u1eb1ng th\u00e1ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">C\u00f3 doanh thu th\u00ec ph\u1ea3i c\u00f3 gi\u00e1 v\u1ed1n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\">Ki\u1ec3m tra cu\u1ed1i c\u00f9ng ph\u00e1t hi\u1ec7n l\u1ed7i qu\u00ean ghi gi\u00e1 v\u1ed1n, l\u1ed7i l\u00e0m l\u1ee3i nhu\u1eadn cao gi\u1ea3 t\u1ea1o v\u00e0 th\u01b0\u1eddng ch\u1ec9 l\u1ed9 ra khi ki\u1ec3m k\u00ea cu\u1ed1i n\u0103m.<\/p>\n<h2 class=\"p1\">Ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng c\u1ea7n c\u00f3<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">Nh\u00f3m<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">Content<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p2\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p2\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC t\u1eeb 01\/01\/2026, ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016 v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Electronic invoice<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p2\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC t\u1eeb 01\/7\/2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Thu\u1ebf su\u1ea5t, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf, k\u00ea khai<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Ch\u00ednh s\u00e1ch gi\u00e1, chi\u1ebft kh\u1ea5u, h\u1ea1n m\u1ee9c c\u00f4ng n\u1ee3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Doanh nghi\u1ec7p \u0111ang d\u00f9ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u1ec3 ghi gi\u00e1 v\u1ed1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">K\u1ef9 n\u0103ng \u0111\u1ed1i chi\u1ebfu<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Ph\u00e1t hi\u1ec7n sai l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n, kho v\u00e0 s\u1ed5 s\u00e1ch<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">K\u1ef9 n\u0103ng ph\u1ed1i h\u1ee3p<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">L\u00e0m vi\u1ec7c v\u1edbi kinh doanh v\u1ec1 c\u00f4ng n\u1ee3, v\u1edbi kho v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">C\u00f4ng c\u1ee5<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u00ednh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\">V\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho, xem b\u00e0i <a href=\"https:\/\/arito.vn\/en\/fifo-va-fefo-la-gi\/\"><span class=\"s1\">FIFO v\u00e0 FEFO l\u00e0 g\u00ec<\/span><\/a>.<\/p>\n<h2 class=\"p1\">B\u1ea3y sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">Sai l\u1ea7m<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">H\u1eadu qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Ghi doanh thu nh\u01b0ng kh\u00f4ng ghi gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">L\u1ee3i nhu\u1eadn cao gi\u1ea3 t\u1ea1o<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">H\u00e0ng tr\u1ea3 l\u1ea1i ch\u1ec9 ghi gi\u1ea3m doanh thu, qu\u00ean nh\u1eadp l\u1ea1i h\u00e0ng<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Gi\u00e1 v\u1ed1n v\u00e0 t\u1ed3n kho sai<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng khuy\u1ebfn m\u1ea1i, bi\u1ebfu t\u1eb7ng<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">B\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Nh\u1ea7m chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u1edbi chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Doanh thu thu\u1ea7n sai<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Ghi doanh thu h\u00e0ng g\u1eedi \u0111\u1ea1i l\u00fd khi m\u1edbi xu\u1ea5t kho<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Doanh thu ghi s\u1edbm, sai k\u1ef3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">Kh\u00f4ng ki\u1ec3m tra h\u1ea1n m\u1ee9c c\u00f4ng n\u1ee3 tr\u01b0\u1edbc khi xu\u1ea5t h\u00e0ng<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p2\">N\u1ee3 kh\u00f3 \u0111\u00f2i t\u00edch t\u1ee5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">D\u00f9ng m\u00e3 bi\u1ec3u m\u1eabu v\u00e0 v\u0103n b\u1ea3n c\u0169<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">Sai ch\u1ee9ng t\u1eeb, sai c\u0103n c\u1ee9<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p4\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng tr\u00ean h\u1ec7 th\u1ed1ng<\/h2>\n<p class=\"p3\">Ph\u1ea7n l\u1edbn sai s\u00f3t \u1edf v\u1ecb tr\u00ed n\u00e0y \u0111\u1ebfn t\u1eeb vi\u1ec7c c\u00f9ng m\u1ed9t d\u1eef li\u1ec7u ph\u1ea3i nh\u1eadp \u1edf ba n\u01a1i: \u0111\u01a1n h\u00e0ng \u1edf kinh doanh, phi\u1ebfu xu\u1ea5t \u1edf kho, h\u00f3a \u0111\u01a1n v\u00e0 b\u00fat to\u00e1n \u1edf k\u1ebf to\u00e1n.<\/p>\n<p class=\"p3\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\">Arito ERP<\/a><\/span> \u0111\u01b0a ba kh\u00e2u l\u00ean c\u00f9ng m\u1ed9t n\u1ec1n d\u1eef li\u1ec7u:<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-ban-hang-arito\/\">B\u00e1n h\u00e0ng<\/a><\/span>: \u0111\u01a1n h\u00e0ng ki\u1ec3m tra h\u1ea1n m\u1ee9c c\u00f4ng n\u1ee3 t\u1ef1 \u0111\u1ed9ng tr\u01b0\u1edbc khi duy\u1ec7t<\/li>\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/safeinvoice\/\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed SafeInvoice<\/a><\/span>: l\u1eadp t\u1eeb \u0111\u01a1n h\u00e0ng \u0111\u00e3 duy\u1ec7t, theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/li>\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/quan-ly-kho\/\">Kho<\/a><\/span>: phi\u1ebfu xu\u1ea5t sinh t\u1eeb \u0111\u01a1n h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng t\u1ef1 kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n<\/li>\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\">T\u00e0i ch\u00ednh k\u1ebf to\u00e1n<\/a><\/span>: h\u00f3a \u0111\u01a1n t\u1ef1 sinh b\u00fat to\u00e1n doanh thu, thu\u1ebf, c\u00f4ng n\u1ee3, phi\u1ebfu xu\u1ea5t t\u1ef1 sinh b\u00fat to\u00e1n gi\u00e1 v\u1ed1n, n\u00ean kh\u00f4ng c\u00f3 chuy\u1ec7n ghi doanh thu m\u00e0 qu\u00ean gi\u00e1 v\u1ed1n<\/li>\n<li class=\"li2\">H\u00e0ng tr\u1ea3 l\u1ea1i t\u1ef1 sinh c\u1ea3 hai b\u00fat to\u00e1n gi\u1ea3m doanh thu v\u00e0 nh\u1eadp l\u1ea1i h\u00e0ng<\/li>\n<li class=\"li2\">B\u00e1o c\u00e1o tu\u1ed5i n\u1ee3, doanh thu theo kh\u00e1ch h\u00e0ng, m\u1eb7t h\u00e0ng, nh\u00e2n vi\u00ean theo th\u1eddi gian th\u1ef1c<\/li>\n<li class=\"li3\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 99\/2025 \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026 v\u00e0 Th\u00f4ng t\u01b0 133\/2016<\/li>\n<\/ul>\n<p class=\"p3\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\">\u0110\u0103ng k\u00fd demo<\/a><\/span> \u0111\u1ec3 xem quy tr\u00ecnh tr\u00ean d\u1eef li\u1ec7u th\u1eadt.<\/p>\n<h2 class=\"p4\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3 class=\"p3\"><b>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec?<\/b><\/h3>\n<p class=\"p3\">L\u00e0 v\u1ecb tr\u00ed k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi nh\u1eadn, theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o c\u00e1c nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, t\u1eadp trung v\u00e0o ba con s\u1ed1: doanh thu, gi\u00e1 v\u1ed1n v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu.<\/p>\n<h3 class=\"p3\"><b>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0m nh\u1eefng g\u00ec?<\/b><\/h3>\n<p class=\"p3\">H\u1eb1ng ng\u00e0y ki\u1ec3m tra \u0111\u01a1n h\u00e0ng, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ghi nh\u1eadn doanh thu, thu\u1ebf \u0111\u1ea7u ra v\u00e0 gi\u00e1 v\u1ed1n. H\u1eb1ng tu\u1ea7n r\u00e0 c\u00f4ng n\u1ee3 \u0111\u1ebfn h\u1ea1n v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n v\u1edbi xu\u1ea5t kho. H\u1eb1ng th\u00e1ng l\u1eadp b\u00e1o c\u00e1o doanh thu, tu\u1ed5i n\u1ee3, chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u thu\u1ebf. Cu\u1ed1i k\u1ef3 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng, r\u00e0 n\u1ee3 kh\u00f3 \u0111\u00f2i v\u00e0 k\u1ebft chuy\u1ec3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3.<\/p>\n<h3 class=\"p3\"><b>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n l\u00e0m nh\u1eefng g\u00ec \u0111\u1ec3 kh\u00f4ng sai?<\/b><\/h3>\n<p class=\"p3\">Lu\u00f4n ghi gi\u00e1 v\u1ed1n c\u00f9ng l\u00fac v\u1edbi doanh thu, h\u00e0ng tr\u1ea3 l\u1ea1i lu\u00f4n \u0111i c\u1eb7p hai b\u00fat to\u00e1n, ki\u1ec3m tra h\u1ea1n m\u1ee9c c\u00f4ng n\u1ee3 tr\u01b0\u1edbc khi xu\u1ea5t h\u00e0ng, l\u1eadp h\u00f3a \u0111\u01a1n cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i v\u00e0 bi\u1ebfu t\u1eb7ng, v\u00e0 ki\u1ec3m tra ch\u00e9o cu\u1ed1i th\u00e1ng r\u1eb1ng thu\u1ebf \u0111\u1ea7u ra b\u1eb1ng thu\u1ebf su\u1ea5t nh\u00e2n doanh thu thu\u1ea7n.<\/p>\n<h3 class=\"p3\"><b>Phi\u1ebfu xu\u1ea5t kho l\u00e0 m\u1eabu s\u1ed1 m\u1ea5y?<\/b><\/h3>\n<p class=\"p3\">M\u1eabu 02-VT t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026. M\u1eabu 03-VT l\u00e0 bi\u00ean b\u1ea3n ki\u1ec3m nghi\u1ec7m v\u1eadt t\u01b0, c\u00f4ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, kh\u00f4ng ph\u1ea3i phi\u1ebfu xu\u1ea5t kho. Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 l\u00e0 M\u1eabu 03\/XKNB t\u1ea1i Ph\u1ee5 l\u1ee5c V Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n<h3 class=\"p3\"><b>H\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng th\u1ebf n\u00e0o?<\/b><\/h3>\n<p class=\"p3\">B\u00e1n ch\u1ecbu th\u00ec ghi N\u1ee3 131 theo t\u1ed5ng gi\u00e1 thanh to\u00e1n, C\u00f3 511 theo gi\u00e1 ch\u01b0a thu\u1ebf, C\u00f3 3331 ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. \u0110\u1ed3ng th\u1eddi ghi gi\u00e1 v\u1ed1n N\u1ee3 632, C\u00f3 156 ho\u1eb7c 155.<\/p>\n<h3 class=\"p3\"><b>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n kh\u00e1c nhau th\u1ebf n\u00e0o?<\/b><\/h3>\n<p class=\"p3\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 gi\u1ea3m gi\u00e1 do mua s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ghi v\u00e0o t\u00e0i kho\u1ea3n 521 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu. Chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 kho\u1ea3n gi\u1ea3m cho kh\u00e1ch v\u00ec tr\u1ea3 ti\u1ec1n s\u1edbm, l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh, kh\u00f4ng ph\u1ea3i gi\u1ea3m tr\u1eeb doanh thu.<\/p>\n<h3 class=\"p3\"><b>H\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p class=\"p3\">C\u00f3. H\u00e0ng khuy\u1ebfn m\u1ea1i, bi\u1ebfu t\u1eb7ng, h\u00e0ng m\u1eabu v\u1eabn l\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a ra b\u00ean ngo\u00e0i n\u00ean ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<h3 class=\"p3\"><b>H\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd ghi nh\u1eadn doanh thu khi n\u00e0o?<\/b><\/h3>\n<p class=\"p3\">Kh\u00f4ng ghi doanh thu khi xu\u1ea5t h\u00e0ng g\u1eedi cho \u0111\u1ea1i l\u00fd. Khi xu\u1ea5t g\u1eedi d\u00f9ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, doanh thu ch\u1ec9 ghi nh\u1eadn khi \u0111\u1ea1i l\u00fd \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c h\u00e0ng.<\/p>\n<h3 class=\"p3\"><b>Th\u00f4ng t\u01b0 78 v\u1ec1 h\u00f3a \u0111\u01a1n c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/b><\/h3>\n<p class=\"p3\">Kh\u00f4ng c\u00f2n l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh. T\u1eeb 01\/7\/2026, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/p>\n<h2 class=\"p4\">T\u1ed5ng k\u1ebft<\/h2>\n<p class=\"p3\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho doanh thu, gi\u00e1 v\u1ed1n v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu. Ba vi\u1ec7c quan tr\u1ecdng nh\u1ea5t:<\/p>\n<p class=\"p3\">Ghi gi\u00e1 v\u1ed1n c\u00f9ng l\u00fac v\u1edbi doanh thu, v\u00e0 v\u1edbi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec lu\u00f4n ghi \u0111\u1ee7 c\u1eb7p hai b\u00fat to\u00e1n. Thi\u1ebfu m\u1ed9t n\u1eeda l\u00e0 l\u1ee3i nhu\u1eadn v\u00e0 t\u1ed3n kho c\u00f9ng sai.<\/p>\n<p class=\"p3\">T\u1ef1 ki\u1ec3m tra ch\u00e9o tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5: thu\u1ebf \u0111\u1ea7u ra ph\u1ea3i b\u1eb1ng thu\u1ebf su\u1ea5t nh\u00e2n doanh thu thu\u1ea7n, v\u00e0 ph\u1ea3i thu ph\u1ea3i b\u1eb1ng doanh thu thu\u1ea7n c\u1ed9ng thu\u1ebf. L\u1ec7ch l\u00e0 c\u00f3 b\u00fat to\u00e1n thi\u1ebfu.<\/p>\n<p class=\"p3\">Ki\u1ec3m tra h\u1ea1n m\u1ee9c c\u00f4ng n\u1ee3 tr\u01b0\u1edbc khi xu\u1ea5t h\u00e0ng, kh\u00f4ng ph\u1ea3i sau khi \u0111\u00e3 giao.<\/p>\n<p class=\"p3\">V\u1ec1 c\u0103n c\u1ee9, c\u1ea7n c\u1eadp nh\u1eadt ba m\u1ed1c: Th\u00f4ng t\u01b0 99\/2025 thay ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u1eeb 01\/01\/2026, Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 Th\u00f4ng t\u01b0 91\/2026 v\u1ec1 h\u00f3a \u0111\u01a1n t\u1eeb 01\/7\/2026. V\u00e0 l\u01b0u \u00fd phi\u1ebfu xu\u1ea5t kho l\u00e0 m\u1eabu 02-VT, kh\u00f4ng ph\u1ea3i 03-VT.<\/p>\n<p class=\"p3\">N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, s\u1ed1 li\u1ec7u trong v\u00ed d\u1ee5 l\u00e0 minh h\u1ecda. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng. C\u1ea7n trao \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, <a href=\"https:\/\/arito.vn\/en\/thong-tin-lien-he\/\"><span class=\"s1\">li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng kh\u00f4ng ch\u1ec9 l\u00e0 ng\u01b0\u1eddi xu\u1ea5t h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 v\u1ecb tr\u00ed \u0111\u1ee9ng gi\u1eefa kinh doanh, kho v\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho ba con s\u1ed1 quan tr\u1ecdng nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p: doanh thu, gi\u00e1 v\u1ed1n v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu. B\u00e0i vi\u1ebft m\u00f4 t\u1ea3 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":13423,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13419","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\/13419","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=13419"}],"version-history":[{"count":10,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13419\/revisions"}],"predecessor-version":[{"id":24516,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13419\/revisions\/24516"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13423"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}