{"id":48552,"date":"2026-08-19T13:10:36","date_gmt":"2026-08-19T06:10:36","guid":{"rendered":"https:\/\/lacviet.vn\/?p=48552"},"modified":"2026-08-19T14:19:35","modified_gmt":"2026-08-19T07:19:35","slug":"hach-toan-chiet-khau-thuong-mai-dung-quy-dinh","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-chiet-khau-thuong-mai-dung-quy-dinh\/","title":{"rendered":"H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i chu\u1ea9n x\u00e1c theo TT 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong data-start=\"33\" data-end=\"97\">H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi\u1ebft kh\u1ea5u. N\u1ebfu chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ngay khi b\u00e1n h\u00e0ng v\u00e0 \u0111\u00e3 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u, kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang v\u00e0o TK 521. N\u1ebfu kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng chi\u1ebft kh\u1ea5u sau khi mua nhi\u1ec1u l\u1ea7n ho\u1eb7c \u0111\u1ea1t doanh s\u1ed1 theo ch\u00ednh s\u00e1ch, k\u1ebf to\u00e1n ghi nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u v\u00e0o TK 521 \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT li\u00ean quan n\u1ebfu c\u00f3. Cu\u1ed1i k\u1ef3, s\u1ed1 ph\u00e1t sinh TK 521 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK 511 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n.<\/p>\n<p style=\"text-align: justify;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 nghi\u1ec7p v\u1ee5 th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh t\u1ea1i c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i, b\u00e1n bu\u00f4n, \u0111\u1eb7c bi\u1ec7t khi ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo doanh s\u1ed1 ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng mua. Tuy nhi\u00ean, ch\u1ec9 c\u1ea7n x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m h\u01b0\u1edfng chi\u1ebft kh\u1ea5u ho\u1eb7c ghi nh\u1eadn kh\u00f4ng \u0111\u00fang TK 521, TK 511 v\u00e0 TK 3331, s\u1ed1 li\u1ec7u doanh thu, c\u00f4ng n\u1ee3, thu\u1ebf GTGT c\u00f3 th\u1ec3 b\u1ecb sai l\u1ec7ch.<\/p>\n<p style=\"text-align: justify;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 99 qua t\u1eebng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf, k\u00e8m b\u00fat to\u00e1n v\u00e0 l\u01b0u \u00fd \u0111\u1ec3 chuy\u00ean vi\u00ean k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu v\u1edbi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\">1. Hi\u1ec3u t\u1ed5ng quan v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/h2>\n<h3 style=\"text-align: justify;\">1.1 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 g\u00ec?<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 m\u00e0 ng\u01b0\u1eddi b\u00e1n cung c\u1ea5p cho kh\u00e1ch h\u00e0ng khi mua h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn ho\u1eb7c theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u1ecfa thu\u1eadn. Kh\u00e1c v\u1edbi chi\u1ebft kh\u1ea5u thanh to\u00e1n, v\u1ed1n ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi kh\u00e1ch h\u00e0ng thanh to\u00e1n s\u1edbm, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: M\u1ed9t doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u 5% cho \u0111\u01a1n h\u00e0ng t\u1eeb 1.000 s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean. N\u1ebfu gi\u00e1 b\u00e1n g\u1ed1c c\u1ee7a m\u1ed7i s\u1ea3n ph\u1ea9m l\u00e0 1.000.000 VND, doanh nghi\u1ec7p s\u1ebd gi\u1ea3m 50.000 VND tr\u00ean m\u1ed7i s\u1ea3n ph\u1ea9m cho kh\u00e1ch h\u00e0ng mua s\u1ed1 l\u01b0\u1ee3ng l\u1edbn. Vi\u1ec7c h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c doanh thu th\u1ef1c t\u1ebf v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 style=\"text-align: justify;\">1.2 Nguy\u00ean t\u1eafc chung<\/h3>\n<p style=\"text-align: justify;\">Trong k\u1ebf to\u00e1n, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi b\u00e1n cho kh\u00e1ch h\u00e0ng, n\u00ean c\u1ea7n ghi nh\u1eadn \u0111\u00fang v\u00e0o doanh thu\/chi ph\u00ed \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a giao d\u1ecbch. C\u00e1c nguy\u00ean t\u1eafc ch\u00ednh bao g\u1ed3m:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><strong>Ghi nh\u1eadn doanh thu, chi ph\u00ed<\/strong><\/td>\n<td style=\"width: 50%; text-align: center;\"><strong>Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh thu ghi nh\u1eadn l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng ghi nh\u1eadn gi\u00e1 g\u1ed1c.<\/li>\n<li aria-level=\"1\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n, gi\u1ea3m chi ph\u00ed mua h\u00e0ng \u0111\u1ed1i v\u1edbi b\u00ean mua.<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 50%;\">\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ebfu chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o doanh thu\/h\u00e0ng mua.<\/li>\n<li aria-level=\"1\">N\u1ebfu chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c c\u1ea5p sau khi xu\u1ea5t h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n v\u00e0o b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh doanh thu ho\u1eb7c chi ph\u00ed mua h\u00e0ng, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: Doanh nghi\u1ec7p b\u00e1n h\u00e0ng 1.000 s\u1ea3n ph\u1ea9m, gi\u00e1 1.000.000 VND\/s\u1ea3n ph\u1ea9m, \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u 5% cho kh\u00e1ch h\u00e0ng mua s\u1ed1 l\u01b0\u1ee3ng l\u1edbn. Doanh thu th\u1ef1c t\u1ebf ghi nh\u1eadn: 1.000 x (1.000.000 \u2013 5%) = 950.000.000 VND.<\/p>\n<h3><b>1.3 T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng khi h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 99<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, k\u1ebf to\u00e1n th\u01b0\u1eddng s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n sau khi h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 511:<\/b><span style=\"font-weight: 400;\"> Ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 521:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, trong \u0111\u00f3 c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 3331:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 ph\u1ea7n thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 111, 112:<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng khi doanh nghi\u1ec7p ho\u00e0n ti\u1ec1n chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 131:<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng khi kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c c\u1ea5n tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3 ph\u1ea3i thu kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3, s\u1ed1 ph\u00e1t sinh tr\u00ean <\/span><b>TK 521 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK 511<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n; TK 521 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\">2. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/h2>\n<h3 style=\"text-align: justify;\">2.1 H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 th\u1ec3 hi\u1ec7n ngay tr\u00ean h\u00f3a \u0111\u01a1n<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n v\u00e0 \u0111\u00e3 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang v\u00e0o TK 521. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u, t\u1ee9c doanh thu thu\u1ea7n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh ghi gi\u1ea3m doanh thu hai l\u1ea7n.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p b\u00e1n h\u00e0ng gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 5 tri\u1ec7u \u0111\u1ed3ng v\u00e0 h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n gi\u00e1 b\u00e1n sau chi\u1ebft kh\u1ea5u l\u00e0 95 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu thu\u1ebf GTGT 10%, s\u1ed1 thu\u1ebf \u0111\u1ea7u ra l\u00e0 9,5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/td>\n<td>N\u1ee3 TK 111\/112\/131: 104,5 tri\u1ec7u \u0111\u1ed3ng C\u00f3 TK 511: 95 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>C\u00f3 TK 3331: 9,5 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td>Kh\u00f4ng ghi ri\u00eang N\u1ee3 TK 521. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TK 521 t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p chi\u1ebft kh\u1ea5u \u0111\u00e3 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec doanh nghi\u1ec7p ph\u1ea3n \u00e1nh doanh thu theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u, kh\u00f4ng s\u1eed d\u1ee5ng TK 521 cho kho\u1ea3n n\u00e0y.<\/p>\n<h3 style=\"text-align: justify;\">2.2 H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh sau khi \u0111\u00e3 ghi nh\u1eadn doanh thu<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng kh\u00e1ch ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng chi\u1ebft kh\u1ea5u ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u, doanh nghi\u1ec7p ghi nh\u1eadn doanh thu ban \u0111\u1ea7u theo gi\u00e1 ch\u01b0a tr\u1eeb chi\u1ebft kh\u1ea5u. Khi kh\u00e1ch h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ng\u01b0\u1eddi mua thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/td>\n<td>N\u1ee3 TK 521: Gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u ch\u01b0a thu\u1ebf<\/p>\n<p>N\u1ee3 TK 3331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m<\/p>\n<p>C\u00f3 TK 111\/112\/131: T\u1ed5ng gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u<\/td>\n<td>C\u00f3 th\u1ec3 c\u1ea5n tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3 ho\u1eb7c ho\u00e0n tr\u1ea3 cho kh\u00e1ch h\u00e0ng.<\/td>\n<\/tr>\n<tr>\n<td>Ng\u01b0\u1eddi mua kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/td>\n<td>N\u1ee3 TK 521: T\u1ed5ng gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u<\/p>\n<p>C\u00f3 TK 111\/112\/131: T\u1ed5ng gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u<\/td>\n<td>Kh\u00f4ng ghi N\u1ee3 TK 3331 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1ch x\u1eed l\u00fd tr\u00ean gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh \u0111\u00fang doanh thu thu\u1ea7n v\u00e0 c\u00f4ng n\u1ee3 th\u1ef1c t\u1ebf thay v\u00ec \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp v\u00e0o doanh thu m\u1ed9t c\u00e1ch thi\u1ebfu c\u0103n c\u1ee9.<\/p>\n<h3 style=\"text-align: justify;\">2.3 H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi kh\u00e1ch h\u00e0ng mua nhi\u1ec1u l\u1ea7n m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn \u1edf doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i, b\u00e1n bu\u00f4n. Kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 mua nhi\u1ec1u \u0111\u01a1n h\u00e0ng trong th\u00e1ng ho\u1eb7c qu\u00fd; \u0111\u1ebfn l\u1ea7n mua cu\u1ed1i c\u00f9ng m\u1edbi \u0111\u1ea1t s\u1ea3n l\u01b0\u1ee3ng\/doanh s\u1ed1 \u0111\u1ec3 h\u01b0\u1edfng chi\u1ebft kh\u1ea5u. Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i ri\u00eang kho\u1ea3n chi\u1ebft kh\u1ea5u trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Kh\u00e1ch h\u00e0ng ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i c\u00e1c l\u1ea7n mua tr\u01b0\u1edbc<\/td>\n<td>N\u1ee3 TK 111\/112\/131<\/p>\n<p>C\u00f3 TK 51<\/p>\n<p>C\u00f3 TK 3331 (n\u1ebfu c\u00f3)<\/td>\n<td>Ghi nh\u1eadn doanh thu theo gi\u00e1 ch\u01b0a tr\u1eeb chi\u1ebft kh\u1ea5u.<\/td>\n<\/tr>\n<tr>\n<td>Kh\u00e1ch h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kho\u1ea3n chi\u1ebft kh\u1ea5u<\/td>\n<td>N\u1ee3 TK 521<\/p>\n<p>N\u1ee3 TK 3331 (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 111\/112\/131<\/td>\n<td>Theo d\u00f5i ri\u00eang kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh doanh thu.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n n\u00ean theo d\u00f5i doanh s\u1ed1 t\u00edch l\u0169y theo t\u1eebng kh\u00e1ch h\u00e0ng, lo\u1ea1i h\u00e0ng v\u00e0 ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u \u0111\u1ec3 h\u1ea1n ch\u1ebf sai l\u1ec7ch khi ch\u1ed1t chi\u1ebft kh\u1ea5u cu\u1ed1i k\u1ef3. Th\u00f4ng t\u01b0 99 c\u0169ng y\u00eau c\u1ea7u theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd.<\/p>\n<h3 style=\"text-align: justify;\">2.4 H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi s\u1ed1 chi\u1ebft kh\u1ea5u l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 x\u1ea3y ra khi kh\u00e1ch h\u00e0ng mua nhi\u1ec1u l\u1ea7n m\u1edbi \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng chi\u1ebft kh\u1ea5u, trong khi gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u1edf l\u1ea7n mua cu\u1ed1i c\u00f9ng l\u1ea1i l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i. Th\u00f4ng t\u01b0 99 x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ea7n theo d\u00f5i ri\u00eang tr\u00ean TK 521.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Chi\u1ebft kh\u1ea5u nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n cu\u1ed1i<\/td>\n<td>N\u1ee3 TK 521<\/p>\n<p>N\u1ee3 TK 3331 (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 131<\/td>\n<td>Kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c c\u1ea5n tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng.<\/td>\n<\/tr>\n<tr>\n<td>Chi\u1ebft kh\u1ea5u l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n cu\u1ed1i<\/td>\n<td>N\u1ee3 TK 521<\/p>\n<p>N\u1ee3 TK 3331 (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 131\/111\/112<\/td>\n<td>Ph\u1ea7n chi\u1ebft kh\u1ea5u c\u00f2n l\u1ea1i c\u1ea7n ti\u1ebfp t\u1ee5c theo d\u00f5i \u0111\u1ec3 x\u1eed l\u00fd theo ch\u00ednh s\u00e1ch thanh to\u00e1n, ch\u1ee9ng t\u1eeb li\u00ean quan.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu doanh s\u1ed1 t\u00edch l\u0169y, t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u, h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng v\u00e0 c\u00f4ng n\u1ee3 tr\u01b0\u1edbc khi ghi nh\u1eadn \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ph\u1ea7n chi\u1ebft kh\u1ea5u c\u00f2n ph\u1ea3i tr\u1ea3 cho kh\u00e1ch h\u00e0ng.<\/p>\n<h3 style=\"text-align: justify;\">2.5 H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi doanh nghi\u1ec7p v\u00e0 kh\u00e1ch h\u00e0ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf kh\u00e1c nhau<\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u1ed9t b\u00fat to\u00e1n chung cho m\u1ecdi kh\u00e1ch h\u00e0ng. Vi\u1ec7c c\u00f3 ghi nh\u1eadn TK 3331 hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u1ee7a giao d\u1ecbch. Theo Th\u00f4ng t\u01b0 99, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi mua \u0111\u1ec1u thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o TK 3331; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec kh\u00f4ng ghi kho\u1ea3n thu\u1ebf n\u00e0y v\u00e0o b\u00fat to\u00e1n.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>C\u1ea3 b\u00ean b\u00e1n, b\u00ean mua \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/td>\n<td>N\u1ee3 TK 521<\/p>\n<p>N\u1ee3 TK 333<\/p>\n<p>C\u00f3 TK 111\/112\/131<\/td>\n<td>TK 3331 ph\u1ea3n \u00e1nh ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c gi\u1ea3m.<\/td>\n<\/tr>\n<tr>\n<td>Ng\u01b0\u1eddi mua kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/td>\n<td>N\u1ee3 TK 521<\/p>\n<p>C\u00f3 TK 111\/112\/131<\/td>\n<td>Kh\u00f4ng ghi N\u1ee3 TK 3331 \u0111\u1ed1i v\u1edbi ph\u1ea7n kh\u00f4ng c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">2.6 H\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i k\u1ef3<\/h3>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh trong k\u1ef3, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n TK 521 sang TK 511 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n. Theo Th\u00f4ng t\u01b0 99, TK 521 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>K\u1ebft chuy\u1ec3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i k\u1ef3<\/td>\n<td>N\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<p>C\u00f3 TK 521 \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/td>\n<td>Th\u1ef1c hi\u1ec7n sau khi \u0111\u00e3 t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 chi\u1ebft kh\u1ea5u ph\u00e1t sinh trong k\u1ef3. TK 521 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u1ec1 b\u1ea3n ch\u1ea5t, b\u01b0\u1edbc n\u00e0y gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n t\u1eeb doanh thu ghi nh\u1eadn ban \u0111\u1ea7u sang doanh thu thu\u1ea7n sau c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, qua \u0111\u00f3 ph\u1ea3n \u00e1nh s\u00e1t h\u01a1n k\u1ebft qu\u1ea3 kinh doanh th\u1ef1c t\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">3. Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/h2>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf k\u1ebf to\u00e1n doanh nghi\u1ec7p, h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng ph\u00e1t sinh nhi\u1ec1u sai s\u00f3t do nh\u1ea7m l\u1eabn gi\u1eefa chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n. Vi\u1ec7c ghi nh\u1eadn sai l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed, <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=70797\" target=\"_blank\" rel=\"nofollow noopener\">thu\u1ebf GTGT<\/a>, l\u1ee3i nhu\u1eadn, g\u00e2y r\u1ee7i ro trong ki\u1ec3m to\u00e1n ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf. Do \u0111\u00f3, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc ghi nh\u1eadn, th\u1eddi \u0111i\u1ec3m h\u1ea1ch to\u00e1n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p style=\"text-align: center;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-48814\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-chiet-khau-thuong-mai-dung-quy-dinh-1.png\" alt=\"Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-chiet-khau-thuong-mai-dung-quy-dinh-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-chiet-khau-thuong-mai-dung-quy-dinh-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-chiet-khau-thuong-mai-dung-quy-dinh-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, sai s\u00f3t v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u01b0a \u0111\u00fang <\/span><b>th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng v\u00e0 gi\u00e1 tr\u1ecb doanh thu sau chi\u1ebft kh\u1ea5u<\/b><span style=\"font-weight: 400;\">. M\u1ed9t s\u1ed1 l\u1ed7i k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u1eed l\u00fd \u0111\u00fang<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u00e3 th\u1ec3 hi\u1ec7n gi\u00e1 sau chi\u1ebft kh\u1ea5u nh\u01b0ng v\u1eabn h\u1ea1ch to\u00e1n th\u00eam TK 521<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn doanh thu theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00e1nh l\u00e0m gi\u1ea3m doanh thu hai l\u1ea7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ghi nh\u1eadn chi\u1ebft kh\u1ea5u khi kh\u00e1ch h\u00e0ng \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u v\u00e0o TK 521, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u v\u1edbi doanh s\u1ed1 th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nh\u1ea7m chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u1edbi chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u1ea3n \u00e1nh v\u00e0o TK 521; chi\u1ebft kh\u1ea5u thanh to\u00e1n c\u1ee7a b\u00ean b\u00e1n li\u00ean quan \u0111\u1ebfn chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Hai kho\u1ea3n c\u00f3 b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n kh\u00e1c nhau<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng theo d\u00f5i doanh s\u1ed1 t\u00edch l\u0169y c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo d\u00f5i theo kh\u00e1ch h\u00e0ng, lo\u1ea1i h\u00e0ng, ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ch\u01b0\u01a1ng tr\u00ecnh chi\u1ebft kh\u1ea5u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Qu\u00ean \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT khi kho\u1ea3n chi\u1ebft kh\u1ea5u ph\u00e1t sinh sau b\u00e1n h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh, \u0111i\u1ec1u ch\u1ec9nh TK 3331 n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed3 s\u01a1 chi\u1ebft kh\u1ea5u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng k\u1ebft chuy\u1ec3n TK 521 cu\u1ed1i k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n N\u1ee3 TK 511\/C\u00f3 TK 521<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TK 521 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd v\u00e0 cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n sang TK 511 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n. V\u00ec v\u1eady, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra b\u00fat to\u00e1n ri\u00eang l\u1ebb m\u00e0 c\u1ea7n \u0111\u1ed1i chi\u1ebfu <\/span><b>ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u \u2013 doanh s\u1ed1 \u2013 h\u00f3a \u0111\u01a1n \u2013 c\u00f4ng n\u1ee3 \u2013 s\u1ed5 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 h\u1ea1n ch\u1ebf sai l\u1ec7ch.<\/span><\/p>\n<h2 style=\"text-align: justify;\">4. Gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m Accnet ERP h\u1ed7 tr\u1ee3 h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i hi\u1ec7u qu\u1ea3<\/h2>\n<p style=\"text-align: justify;\">Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n \u2013 thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. Tuy nhi\u00ean, \u1edf nhi\u1ec1u doanh nghi\u1ec7p, quy tr\u00ecnh n\u00e0y v\u1eabn c\u00f2n th\u1ef1c hi\u1ec7n th\u1ee7 c\u00f4ng, ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3ng t\u00ednh r\u1eddi r\u1ea1c, d\u1ec5 sai s\u00f3t khi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m Accnet ERP\u00a0c\u1ee7a L\u1ea1c Vi\u1ec7t \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n nh\u1eb1m t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, trong \u0111\u00f3 bao g\u1ed3m c\u1ea3 nghi\u1ec7p v\u1ee5 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean mua\/ b\u00ean b\u00e1n. H\u1ec7 th\u1ed1ng <a href=\"https:\/\/lacviet.vn\/phan-mem-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a> cho ph\u00e9p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb gi\u1eefa chi\u1ebft kh\u1ea5u, h\u00f3a \u0111\u01a1n, c\u00f4ng n\u1ee3 gi\u00fap h\u1ea1n ch\u1ebf t\u1ed1i \u0111a sai s\u00f3t.<\/li>\n<li aria-level=\"1\">Ghi nh\u1eadn, k\u1ebft chuy\u1ec3n, \u0111i\u1ec1u ch\u1ec9nh b\u00fat to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo \u0111\u00fang Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133.<\/li>\n<li aria-level=\"1\">K\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 kh\u00e1c nh\u01b0 b\u00e1n h\u00e0ng, mua h\u00e0ng, kho, thu\u1ebf gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n ch\u00ednh x\u00e1c tr\u00ean to\u00e0n h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">C\u1ea3nh b\u00e1o sai l\u1ec7ch ho\u1eb7c tr\u00f9ng l\u1eb7p giao d\u1ecbch, gi\u00fap k\u1ebf to\u00e1n vi\u00ean x\u1eed l\u00fd nhanh c\u00e1c sai s\u00f3t \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p><\/div><ul><li style=\"text-align: justify;\" data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li><li style=\"text-align: justify;\" data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li><li style=\"text-align: justify;\" data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. <a id=\"formtuvan\"><\/a>Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li><\/ul><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p><p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p><ul><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"368938dab81041f5095e9295e4c797e1\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"368938dab81041f5095e9295e4c797e1\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM k\u1ebf to\u00e1n<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"30\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_30\" id=\"frm_hide_fields_30\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pm-ke-toan\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_30\" name=\"frm_submit_entry_30\" value=\"1203972099\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/48552\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_284_container\" class=\"frm_form_field form-field  frm_none_container\">\r\n\t<label for=\"g-recaptcha-response\" id=\"field_vlud4_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<div  id=\"field_vlud4\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\"><span style=\"font-size: 12px;\"><em>B\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o n\u00fat <strong>G\u1eedi y\u00eau c\u1ea7u<\/strong>, b\u1ea1n \u0111\u00e3 \u0111\u1ed3ng \u00fd v\u1edbi <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#formtuvan\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | accnet.vn<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i, an to\u00e0n linh ho\u1ea1t, Accnet ERP s\u1ebd l\u00e0 l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p \u0111\u1ec3 n\u00e2ng cao \u0111\u1ed9 ch\u00ednh x\u00e1c trong h\u1ea1ch to\u00e1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">\u201c\u0110\u0103ng k\u00fd demo mi\u1ec5n ph\u00ed ph\u1ea7n m\u1ec1m Accnet ERP gi\u00fap doanh nghi\u1ec7p h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ch\u00ednh x\u00e1c, nhanh ch\u00f3ng\u201d<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh trung th\u1ef1c doanh thu, chi ph\u00ed m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. Trong m\u00f4i tr\u01b0\u1eddng kinh doanh ng\u00e0y c\u00e0ng c\u1ea1nh tranh, doanh nghi\u1ec7p n\u00e0o ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u k\u1ebf to\u00e1n nhanh \u2013 chu\u1ea9n \u2013 an to\u00e0n s\u1ebd c\u00f3 l\u1ee3i th\u1ebf trong ra quy\u1ebft \u0111\u1ecbnh v\u00e0 qu\u1ea3n tr\u1ecb ngu\u1ed3n v\u1ed1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi\u1ebft kh\u1ea5u. N\u1ebfu chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ngay khi b\u00e1n h\u00e0ng v\u00e0 \u0111\u00e3 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u, kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang v\u00e0o TK 521. [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":48556,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158],"tags":[124],"class_list":["post-48552","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-ban-hang","tag-hach-toan-ban-hang"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=48552"}],"version-history":[{"count":8,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48552\/revisions"}],"predecessor-version":[{"id":53062,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48552\/revisions\/53062"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/48556"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=48552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=48552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=48552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}