{"id":48560,"date":"2025-11-14T14:21:05","date_gmt":"2025-11-14T07:21:05","guid":{"rendered":"https:\/\/lacviet.vn\/?p=48560"},"modified":"2025-11-19T09:41:21","modified_gmt":"2025-11-19T02:41:21","slug":"nghiep-vu-ke-toan-ban-hang","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/nghiep-vu-ke-toan-ban-hang\/","title":{"rendered":"Overview of the accounting profession sales in business\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\">Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn, theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 giao d\u1ecbch ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c doanh thu, c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. H\u1ea1ch to\u00e1n \u0111\u00fang theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam\u00a0 (nh\u01b0 VAS 14\u00a0 v\u00e0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC) gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch s\u1ed1 li\u1ec7u, tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u tin c\u1eady cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u1ec1 gi\u00e1, chi\u1ebft kh\u1ea5u v\u00e0 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n.<\/p>\n<p style=\"text-align: justify;\">Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 m\u1ed9t trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p, \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh trong vi\u1ec7c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c doanh thu, c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng vi\u1ec7c ghi nh\u1eadn h\u00f3a \u0111\u01a1n hay phi\u1ebfu xu\u1ea5t kho m\u00e0 c\u00f2n l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n, \u0111\u1ecbnh h\u00ecnh ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u1ec1 chi\u1ebft kh\u1ea5u, khuy\u1ebfn m\u00e3i hay qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho.<\/p>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn g\u1eb7p kh\u00f3 kh\u0103n khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng do c\u00e1c giao d\u1ecbch \u0111a d\u1ea1ng, h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c nhau ho\u1eb7c thi\u1ebfu quy tr\u00ecnh chu\u1ea9n h\u00f3a trong h\u1ea1ch to\u00e1n. Sai s\u00f3t trong ghi nh\u1eadn doanh thu, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 hay x\u1eed l\u00fd h\u00e0ng tr\u1ea3 l\u1ea1i c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u00ednh x\u00e1c, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec3u v\u00e0 tri\u1ec3n khai \u0111\u00fang nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n n\u00e2ng cao t\u00ednh minh b\u1ea1ch, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 kinh doanh. Ha\u0303y cu\u0300ng <a href=\"https:\/\/lacviet.vn\">L\u1ea1c Vi\u1ec7t<\/a> kha\u0301m pha\u0301 chi ti\u1ebft h\u01a1n th\u00f4ng qua ba\u0300i vi\u00ea\u0301t d\u01b0\u01a1\u0301i \u0111\u00e2y.<\/p>\n<h2 style=\"text-align: justify;\">1. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec?<\/h2>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 b\u1ed9 ph\u1eadn ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi nh\u1eadn, theo d\u00f5i, qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. C\u00f4ng vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n m\u00e0 c\u00f2n bao g\u1ed3m vi\u1ec7c theo d\u00f5i c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng, qu\u1ea3n l\u00fd chi\u1ebft kh\u1ea5u, khuy\u1ebfn m\u00e3i, gi\u1ea3m gi\u00e1 v\u00e0 l\u1eadp b\u00e1o c\u00e1o doanh thu.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/strong> l\u00e0 c\u00e1c thao t\u00e1c nghi\u1ec7p v\u1ee5 m\u00e0 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u1ec3 ghi nh\u1eadn, ki\u1ec3m tra \u0111\u1ed3ng th\u1eddi x\u1eed l\u00fd c\u00e1c giao d\u1ecbch ph\u00e1t sinh t\u1eeb b\u00e1n h\u00e0ng. Bao g\u1ed3m c\u00e1c b\u01b0\u1edbc t\u1eeb ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb, l\u1eadp h\u00f3a \u0111\u01a1n, \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, \u0111\u1ebfn \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 l\u1eadp b\u00e1o c\u00e1o doanh thu.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Vai tr\u00f2 c\u1ee7a nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c: Gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 doanh thu, l\u1ee3i nhu\u1eadn, c\u00f4ng n\u1ee3 v\u00e0 chi\u1ebft kh\u1ea5u.<\/li>\n<li aria-level=\"1\">Gi\u1ea3m r\u1ee7i ro sai s\u00f3t &#8211; th\u1ea5t tho\u00e1t: H\u1ec7 th\u1ed1ng nghi\u1ec7p v\u1ee5 b\u00e0i b\u1ea3n gi\u00fap tr\u00e1nh nh\u1ea7m l\u1eabn, gian l\u1eadn ho\u1eb7c m\u1ea5t d\u1eef li\u1ec7u.<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c b\u00e1n h\u00e0ng: D\u1eef li\u1ec7u t\u1eeb ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n b\u00e1n h\u00e0ng cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch gi\u00e1, khuy\u1ebfn m\u00e3i, ho\u1eb7c l\u1ef1a ch\u1ecdn k\u00eanh b\u00e1n ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">2. Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng &#8211; doanh thu<\/h2>\n<h3 style=\"text-align: justify;\">2.1. Nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (VAS 14)<\/h3>\n<p style=\"text-align: justify;\">Theo VAS14, doanh thu b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn khi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao r\u1ee7i ro v\u00e0 quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m cho kh\u00e1ch h\u00e0ng.<\/li>\n<li aria-level=\"1\">Doanh thu c\u00f3 th\u1ec3 \u0111o l\u01b0\u1eddng m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady<\/li>\n<li aria-level=\"1\">C\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Th\u1ef1c t\u1ebf, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 doanh thu s\u1ebd ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi s\u1ea3n ph\u1ea9m \u0111\u00e3 giao t\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 \u0111\u00e3 ph\u00e1t h\u00e0nh. V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p b\u00e1n m\u00e1y t\u00ednh cho \u0111\u1ed1i t\u00e1c th\u01b0\u01a1ng m\u1ea1i s\u1ebd kh\u00f4ng ghi nh\u1eadn doanh thu khi h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00fd, m\u00e0 ch\u1ec9 khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c giao sau \u0111\u00f3 b\u00ean mua x\u00e1c nh\u1eadn nh\u1eadn h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng (VAS 14) n\u00e0y gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111ang t\u00ecm hi\u1ec3u th\u00f4ng tin v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng tr\u00e1nh ghi nh\u1eadn doanh thu s\u1edbm, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh kinh doanh.<\/p>\n<h3>2.2. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/h3>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=178998\" target=\"_blank\" rel=\"nofollow noopener\">200\/2014\/TT-BTC<\/a>, \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c doanh thu, c\u00f4ng n\u1ee3 v\u00e0 gi\u00e1 v\u1ed1n. C\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u00e1n h\u00e0ng h\u00f3a: Ghi nh\u1eadn doanh thu khi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c giao cho kh\u00e1ch v\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/li>\n<li aria-level=\"1\">H\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i: Ghi gi\u1ea3m doanh thu v\u00e0 c\u00f4ng n\u1ee3 khi kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng \u0111\u00e3 mua.<\/li>\n<li aria-level=\"1\">B\u00e1n h\u00e0ng k\u00e8m chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1: Ghi nh\u1eadn doanh thu \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u ho\u1eb7c gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">3. C\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u01a1 b\u1ea3n trong Doanh Nghi\u1ec7p<\/h2>\n<p style=\"text-align: justify;\">C\u00e1c nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch c\u1ee5 th\u1ec3 v\u1ec1 quy tr\u00ecnh v\u00e0 c\u00e1ch th\u1ee9c \u0111\u1ecbnh kho\u1ea3n. To\u00e0n b\u1ed9 c\u00e1c v\u00ed d\u1ee5 h\u1ea1ch to\u00e1n (ghi N\u1ee3\/ghi C\u00f3) \u0111\u1ec1u tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u1ec7 v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-48574 aligncenter\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-nghiep-vu-ke-toan-ban-hang-1.png\" alt=\"Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-nghiep-vu-ke-toan-ban-hang-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-nghiep-vu-ke-toan-ban-hang-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-nghiep-vu-ke-toan-ban-hang-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">3.1. Nghi\u1ec7p v\u1ee5 K\u1ebf to\u00e1n b\u00e1n h\u00e0ng theo b\u00e1o gi\u00e1\/h\u1ee3p \u0111\u1ed3ng<\/h3>\n<p style=\"text-align: justify;\">Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng theo b\u00e1o gi\u00e1 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng l\u00e0 quy tr\u00ecnh ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n ph\u00e1t sinh khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch b\u00e1n h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 gi\u00e1 c\u1ea3, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u kho\u1ea3n. Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00e1c b\u01b0\u1edbc ch\u00ednh sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng\/kinh doanh g\u1eedi b\u1ea3ng b\u00e1o gi\u00e1 \u0111\u1ec3 ti\u1ebfn h\u00e0nh k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u1edbi kh\u00e1ch h\u00e0ng.<\/li>\n<li aria-level=\"1\">Khi \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m giao h\u00e0ng, nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng l\u1eadp y\u00eau c\u1ea7u xu\u1ea5t h\u00e0ng h\u00f3a kh\u1ecfi kho theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng\/h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n kho l\u1eadp Phi\u1ebfu Xu\u1ea5t kho &#8211; Phi\u1ebfu \u0111\u01b0\u1ee3c chuy\u1ec3n K\u1ebf to\u00e1n tr\u01b0\u1edfng\/ Gi\u00e1m \u0111\u1ed1c k\u00fd duy\u1ec7t.<\/li>\n<li aria-level=\"1\">D\u1ef1a tr\u00ean Phi\u1ebfu Xu\u1ea5t kho \u0111\u00e3 duy\u1ec7t, Th\u1ee7 kho th\u1ef1c hi\u1ec7n xu\u1ea5t kho h\u00e0ng h\u00f3a. Th\u1ee7 kho ghi nh\u1eadn ch\u1ee9ng t\u1eeb v\u00e0o s\u1ed5 kho chung.<\/li>\n<li aria-level=\"1\">Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng\/v\u1eadn chuy\u1ec3n nh\u1eadn h\u00e0ng t\u1eeb kho \u0111\u1ec3 ti\u1ebfn h\u00e0nh giao cho kh\u00e1ch h\u00e0ng. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng theo gi\u00e1 \u0111\u00e3 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng\/b\u00e1o gi\u00e1. Nh\u00e2n vi\u00ean giao h\u00f3a \u0111\u01a1n v\u00e0 y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng thanh to\u00e1n.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng ghi nh\u1eadn giao d\u1ecbch v\u00e0o doanh thu b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n:<\/p>\n<table>\n<tbody>\n<tr>\n<td>T\u00ean nghi\u1ec7p v\u1ee5<\/td>\n<td>C\u00e1ch ho\u1ea1ch to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng<\/td>\n<td>N\u1ee3: TK 111\/131 (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<p>C\u00f3: TK 511\/ 512 (Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, gi\u00e1 b\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT]), TK 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p[n\u1ebfu c\u00f3], thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra)<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng:<\/td>\n<td>N\u1ee3: TK 632 (Gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n)<\/p>\n<p>C\u00f3: TK 152, 155, 156,&#8230; (H\u00e0ng t\u1ed3n kho, gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho)<\/td>\n<\/tr>\n<tr>\n<td>Thu ti\u1ec1n b\u00e1n h\u00e0ng (\u00c1p d\u1ee5ng khi b\u00e1n ch\u1ecbu):<\/td>\n<td>N\u1ee3: TK 111,112 (Ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng)<\/p>\n<p>C\u00f3: TK 131 (Kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng theo b\u00e1o gi\u00e1\/ h\u1ee3p \u0111\u1ed3ng: Doanh nghi\u1ec7p A b\u00e1n 100 m\u00e1y t\u00ednh cho kh\u00e1ch h\u00e0ng B theo h\u1ee3p \u0111\u1ed3ng tr\u1ecb gi\u00e1 500 tri\u1ec7u \u0111\u1ed3ng, VAT 10%. H\u00e0ng \u0111\u00e3 giao \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n k\u1ebf to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ghi nh\u1eadn doanh thu:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng: 550.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng: 500.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: 50.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Ghi nh\u1eadn gi\u00e1 v\u1ed1n:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: 350.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 155 \u2013 H\u00e0ng t\u1ed3n kho: 350.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Khi kh\u00e1ch h\u00e0ng thanh to\u00e1n:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t\/TK 112 \u2013 Ng\u00e2n h\u00e0ng: 550.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng: 550.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.2. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/h3>\n<p style=\"text-align: justify;\">Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (CKTM) ph\u00e1t sinh khi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng mua s\u1ed1 l\u01b0\u1ee3ng l\u1edbn ho\u1eb7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7c bi\u1ec7t kh\u00e1c. Vi\u1ec7c h\u1ea1ch to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u1ea3m tr\u1eeb doanh thu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 kinh doanh. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00e0y t\u00edch h\u1ee3p vi\u1ec7c x\u00e9t duy\u1ec7t v\u00e0 \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u v\u00e0o chu\u1ed7i nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nh\u00e2n vi\u00ean kinh doanh\/b\u00e1n h\u00e0ng th\u1ecfa thu\u1eadn\/ ghi r\u00f5 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng CKTM trong b\u00e1o gi\u00e1 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng l\u1eadp y\u00eau c\u1ea7u xu\u1ea5t kho theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n kho l\u1eadp phi\u1ebfu, chuy\u1ec3n K\u1ebf to\u00e1n tr\u01b0\u1edfng\/ Gi\u00e1m \u0111\u1ed1c k\u00fd duy\u1ec7t.<\/li>\n<li aria-level=\"1\">Th\u1ee7 kho xu\u1ea5t h\u00e0ng v\u00e0 ghi nh\u1eadn ch\u1ee9ng t\u1eeb v\u00e0o s\u1ed5 kho.<\/li>\n<li aria-level=\"1\">Giao h\u00e0ng cho kh\u00e1ch h\u00e0ng. N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng l\u1eadp \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng ghi nh\u1eadn doanh s\u1ed1, c\u00f4ng n\u1ee3 \u0111\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 \u0111\u00e3 tr\u1eeb \u0111i chi\u1ebft kh\u1ea5u (ho\u1eb7c xu\u1ea5t k\u00e8m h\u00f3a \u0111\u01a1n\/ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh chi\u1ebft kh\u1ea5u).<\/li>\n<li aria-level=\"1\">Giao h\u00f3a \u0111\u01a1n v\u00e0 y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng k\u00fd x\u00e1c nh\u1eadn \u0111\u00e3 nh\u1eadn.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u01b0\u1edbng d\u1eabn H\u1ea1ch to\u00e1n K\u1ebf to\u00e1n<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c h\u1ea1ch to\u00e1n Chi\u1ebft kh\u1ea5u Th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 m\u1ed9t kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu trong k\u1ef3.<\/p>\n<table>\n<tbody>\n<tr>\n<td>T\u00ean nghi\u1ec7p v\u1ee5<\/td>\n<td>C\u00e1ch h\u1ea1ch to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn Doanh thu b\u00e1n h\u00e0ng: B\u00fat to\u00e1n ghi nh\u1eadn t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch (ch\u01b0a bao g\u1ed3m chi\u1ebft kh\u1ea5u):<\/td>\n<td>N\u1ee3: TK 111, 112, 131 (T\u1ed5ng gi\u00e1 tr\u1ecb KH ph\u1ea3i thanh to\u00e1n\/ \u0111\u00e3 thanh to\u00e1n [bao g\u1ed3m VAT])<\/p>\n<p>C\u00f3: TK 511\/512 (Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 [Gi\u00e1 b\u00e1n ch\u01b0a VAT]), TK 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p [thu\u1ebf GTGT \u0111\u1ea7u ra)<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn Kho\u1ea3n Chi\u1ebft kh\u1ea5u Th\u01b0\u01a1ng m\u1ea1i: B\u00fat to\u00e1n ghi nh\u1eadn kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\/ gi\u1ea3m c\u00f4ng n\u1ee3\/ti\u1ec1n m\u1eb7t t\u01b0\u01a1ng \u1ee9ng.<\/td>\n<td>N\u1ee3: TK 5211 (Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i), TK 33311 (Thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c gi\u1ea3m)<\/p>\n<p>C\u00f3: TK 111, 112, 131 (T\u1ed5ng ti\u1ec1n\/ c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u)<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng: B\u00fat to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n.<\/td>\n<td>N\u1ee3: TK 632 (Gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n)<\/p>\n<p>C\u00f3: TK 152, 155, 156\u2026 (H\u00e0ng t\u1ed3n kho [Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho])<\/td>\n<\/tr>\n<tr>\n<td>Thu ti\u1ec1n b\u00e1n h\u00e0ng (\u00c1p d\u1ee5ng khi b\u00e1n ch\u1ecbu): B\u00fat to\u00e1n ghi nh\u1eadn khi kh\u00e1ch h\u00e0ng thanh to\u00e1n c\u00f4ng n\u1ee3.<\/td>\n<td>N\u1ee3: TK 111,112 (Ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng)<\/p>\n<p>C\u00f3: TK 131 (Kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n b\u00e1n h\u00e0ng c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: Kh\u00e1ch h\u00e0ng mua 200 s\u1ea3n ph\u1ea9m, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 5% tr\u00ean gi\u00e1 b\u00e1n 1 t\u1ef7 \u0111\u1ed3ng, VAT 10%.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ghi nh\u1eadn doanh thu tr\u01b0\u1edbc chi\u1ebft kh\u1ea5u:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng: 1.100.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng: 1.000.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: 100.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Ghi nh\u1eadn chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 5211 \u2013 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: 50.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng: 50.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n: 600.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 155 \u2013 H\u00e0ng t\u1ed3n kho: 600.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.3 B\u00e1n h\u00e0ng c\u00f3 khuy\u1ebfn m\u00e3i\/ h\u00e0ng bi\u1ebfu t\u1eb7ng<\/h3>\n<p style=\"text-align: justify;\">Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng khuy\u1ebfn m\u00e3i\/ h\u00e0ng bi\u1ebfu t\u1eb7ng n\u00e0y ph\u00e1t sinh khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng, t\u1eb7ng qu\u00e0 cho kh\u00e1ch h\u00e0ng. T\u00f9y thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c khuy\u1ebfn m\u00e3i (k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng hay kh\u00f4ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n), c\u00e1ch h\u1ea1ch to\u00e1n s\u1ebd kh\u00e1c nhau. Nghi\u1ec7p v\u1ee5 v\u1ec1 khuy\u1ebfn m\u00e3i\/ h\u00e0ng bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u1ed9 ph\u1eadn Marketing\/Kinh doanh x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i, bi\u1ebfu t\u1eb7ng (h\u00ecnh th\u1ee9c, \u0111\u1ed1i t\u01b0\u1ee3ng, th\u1eddi gian).<\/li>\n<li aria-level=\"1\">Ban l\u00e3nh \u0111\u1ea1o ph\u00ea duy\u1ec7t ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 ng\u00e2n s\u00e1ch.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n kho l\u1eadp phi\u1ebfu xu\u1ea5t kho h\u00e0ng khuy\u1ebfn m\u00e3i\/bi\u1ebfu t\u1eb7ng d\u1ef1a tr\u00ean \u0111\u1ec1 ngh\u1ecb \u0111\u00e3 duy\u1ec7t.<\/li>\n<li aria-level=\"1\">Giao h\u00e0ng khuy\u1ebfn m\u00e3i c\u00f9ng v\u1edbi h\u00e0ng b\u00e1n (n\u1ebfu c\u00f3) ho\u1eb7c giao ri\u00eang h\u00e0ng bi\u1ebfu t\u1eb7ng cho kh\u00e1ch.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n. \u0110\u1ed1i v\u1edbi h\u00e0ng khuy\u1ebfn m\u00e3i\/bi\u1ebfu t\u1eb7ng, h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 l\u00e0 h\u00e0ng t\u1eb7ng, kh\u00f4ng thu ti\u1ec1n.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n ghi nh\u1eadn nghi\u1ec7p v\u1ee5 v\u00e0o s\u1ed5 s\u00e1ch.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p 1: H\u00e0ng khuy\u1ebfn m\u00e3i (K\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng, VD: Mua 1 t\u1eb7ng 1)<\/p>\n<p style=\"text-align: justify;\">Coi \u0111\u00e2y l\u00e0 m\u1ed9t giao d\u1ecbch b\u00e1n &#8220;g\u00f3i&#8221; s\u1ea3n ph\u1ea9m. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn cho t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c. Gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c ghi nh\u1eadn cho c\u1ea3 s\u1ea3n ph\u1ea9m b\u00e1n v\u00e0 s\u1ea3n ph\u1ea9m t\u1eb7ng.<\/p>\n<table>\n<tbody>\n<tr>\n<td>T\u00ean nghi\u1ec7p v\u1ee5<\/td>\n<td>C\u00e1ch h\u1ea1ch to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn Doanh thu (t\u1ed5ng ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng):<\/td>\n<td>N\u1ee3: TK 111, 112, 131 (T\u1ed5ng ti\u1ec1n thu)<\/p>\n<p>C\u00f3: TK 511 (Doanh thu b\u00e1n h\u00e0ng\/ cung c\u1ea5p d\u1ecbch v\u1ee5), C\u00f3 TK 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p)<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn Gi\u00e1 v\u1ed1n (cho c\u1ea3 h\u00e0ng b\u00e1n\/ h\u00e0ng khuy\u1ebfn m\u00e3i):<\/td>\n<td>N\u1ee3: TK 632 (Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n)<\/p>\n<p>C\u00f3: TK 155, 156 (T\u1ed5ng gi\u00e1 tr\u1ecb xu\u1ea5t kho c\u1ee7a c\u1ea3 h\u00e0ng b\u00e1n\/ h\u00e0ng t\u1eb7ng)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p 2: H\u00e0ng bi\u1ebfu t\u1eb7ng, cho (Kh\u00f4ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng, VD: ph\u00e1t m\u1eabu th\u1eed, t\u1eb7ng qu\u00e0)<\/p>\n<p style=\"text-align: justify;\">Gi\u00e1 tr\u1ecb h\u00e0ng bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng (nh\u1eb1m m\u1ee5c \u0111\u00edch qu\u1ea3ng c\u00e1o, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m).<\/p>\n<table>\n<tbody>\n<tr>\n<td>T\u00ean nghi\u1ec7p v\u1ee5<\/td>\n<td>C\u00e1ch h\u1ea1ch to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Khi xu\u1ea5t kho h\u00e0ng bi\u1ebfu t\u1eb7ng:<\/td>\n<td>N\u1ee3: TK 641 (Chi ph\u00ed b\u00e1n h\u00e0ng &#8211; theo gi\u00e1 v\u1ed1n)<\/p>\n<p>C\u00f3: TK 155, 156 (Gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kho)<\/td>\n<\/tr>\n<tr>\n<td>Ph\u1ea3n \u00e1nh thu\u1ebf GTGT \u0111\u1ea7u ra (theo lu\u1eadt thu\u1ebf GTGT):<\/td>\n<td>N\u1ee3: TK 641 (Chi ph\u00ed b\u00e1n h\u00e0ng &#8211; ph\u1ea7n thu\u1ebf GTGT)<\/p>\n<p>C\u00f3: TK 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 v\u1ec1 nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng khuy\u1ebfn m\u00e3i \/ h\u00e0ng bi\u1ebfu t\u1eb7ng: Doanh nghi\u1ec7p t\u1eb7ng 10 s\u1ea3n ph\u1ea9m (gi\u00e1 v\u1ed1n 30 tri\u1ec7u VN\u0110) cho kh\u00e1ch h\u00e0ng khi mua h\u00e0ng trong ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i \u201cMua 10 t\u1eb7ng 1\u201d.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ghi nh\u1eadn doanh thu:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 111\/112\/131 \u2013 Ti\u1ec1n kh\u00e1ch h\u00e0ng thanh to\u00e1n: 330.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng: 300.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: 30.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng t\u1eb7ng:<br \/>\nN\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n: 180.000.000 VN\u0110<\/p>\n<ul>\n<li aria-level=\"2\">C\u00f3 TK 155 \u2013 H\u00e0ng t\u1ed3n kho: 180.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.4. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng gi\u1ea3m gi\u00e1<\/h3>\n<p style=\"text-align: justify;\">Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Sales Allowance) l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi mua do h\u00e0ng h\u00f3a k\u00e9m ph\u1ea9m ch\u1ea5t, sai quy c\u00e1ch ho\u1eb7c kh\u00f4ng \u0111\u00fang nh\u01b0 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng. Kho\u1ea3n gi\u1ea3m gi\u00e1 n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn sau khi kh\u00e1ch h\u00e0ng \u0111\u00e3 mua v\u00e0 nh\u1eadn h\u00e0ng. C\u00e1ch th\u1ef1c hi\u1ec7n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ti\u1ebfp nh\u1eadn kh\u00e1ch h\u00e0ng ph\u1ea3n \u00e1nh v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng\/quy c\u00e1ch h\u00e0ng h\u00f3a.<\/li>\n<li aria-level=\"1\">B\u1ed9 ph\u1eadn K\u1ef9 thu\u1eadt\/Kinh doanh ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn l\u1ed7i.<\/li>\n<li aria-level=\"1\">Th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 m\u1ee9c gi\u1ea3m gi\u00e1.<\/li>\n<li aria-level=\"1\">L\u00e3nh \u0111\u1ea1o duy\u1ec7t m\u1ee9c gi\u1ea3m gi\u00e1.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ho\u1eb7c bi\u00ean b\u1ea3n) cho kho\u1ea3n gi\u1ea3m gi\u00e1.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu, c\u00f4ng n\u1ee3\/ti\u1ec1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5<\/p>\n<p style=\"text-align: justify;\">Ghi nh\u1eadn l\u00e0 m\u1ed9t kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu trong k\u1ef3 ph\u00e1t sinh.<\/p>\n<table>\n<tbody>\n<tr>\n<td>T\u00ean nghi\u1ec7p v\u1ee5<\/td>\n<td>C\u00e1ch h\u1ea1ch to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn kho\u1ea3n gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng:<\/td>\n<td>N\u1ee3: TK 511 (Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 &#8211; ghi gi\u1ea3m), TK 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p &#8211; ghi gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng)<\/p>\n<p>C\u00f3: TK 111, 112 (N\u1ebfu tr\u1ea3 l\u1ea1i ti\u1ec1n cho kh\u00e1ch) C\u00f3 TK 131 (N\u1ebfu tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3 c\u1ee7a kh\u00e1ch)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: Nghi\u1ec7p v\u1ee5 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng hay \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i b\u00fat to\u00e1n gi\u00e1 v\u1ed1n (TK 632) \u0111\u00e3 ghi nh\u1eadn tr\u01b0\u1edbc \u0111\u00f3, v\u00ec doanh nghi\u1ec7p kh\u00f4ng nh\u1eadp l\u1ea1i h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 v\u1ec1 nghi\u1ec7p v\u1ee5 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n: Kh\u00e1ch h\u00e0ng ph\u1ea3n \u00e1nh 5 s\u1ea3n ph\u1ea9m kh\u00f4ng \u0111\u1ea1t chu\u1ea9n, doanh nghi\u1ec7p \u0111\u1ed3ng \u00fd gi\u1ea3m gi\u00e1 20 tri\u1ec7u VN\u0110.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ghi gi\u1ea3m doanh thu:<br \/>\nN\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng: 20.000.000 VN\u0110<\/p>\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: 2.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng: 22.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: Gi\u00e1 v\u1ed1n kh\u00f4ng thay \u0111\u1ed5i v\u00ec h\u00e0ng \u0111\u00e3 b\u00e1n kh\u00f4ng nh\u1eadp l\u1ea1i kho.<\/p>\n<h3 style=\"text-align: justify;\">3.5. H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i<\/h3>\n<p style=\"text-align: justify;\">Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng tr\u1ea3 l\u1ea1i x\u1ea3y ra khi kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a \u0111\u00e3 mua do h\u00e0ng b\u1ecb l\u1ed7i, h\u1ecfng, ho\u1eb7c kh\u00f4ng \u0111\u00fang th\u1ecfa thu\u1eadn. Doanh nghi\u1ec7p ch\u1ea5p nh\u1eadn nh\u1eadn l\u1ea1i h\u00e0ng ho\u00e0n ti\u1ec1n ho\u1eb7c c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 cho kh\u00e1ch. C\u00e1ch th\u1ef1c hi\u1ec7n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ti\u1ebfp nh\u1eadn Kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u tr\u1ea3 h\u00e0ng.<\/li>\n<li aria-level=\"1\">B\u1ed9 ph\u1eadn Kinh doanh\/K\u1ef9 thu\u1eadt x\u00e1c nh\u1eadn l\u00fd do tr\u1ea3 h\u00e0ng v\u00e0 ph\u00ea duy\u1ec7t.<\/li>\n<li aria-level=\"1\">Th\u1ee7 kho l\u1eadp Phi\u1ebfu nh\u1eadp kho h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, x\u00e1c nh\u1eadn t\u00ecnh tr\u1ea1ng h\u00e0ng.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf) cho h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu, gi\u1ea3m c\u00f4ng n\u1ee3 v\u00e0 nh\u1eadp l\u1ea1i kho, ghi gi\u1ea3m gi\u00e1 v\u1ed1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n K\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea3i ghi gi\u1ea3m doanh thu, gi\u1ea3m gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi l\u01b0\u1ee3ng h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i.<\/p>\n<table>\n<tbody>\n<tr>\n<td>T\u00ean nghi\u1ec7p v\u1ee5<\/td>\n<td>C\u00e1ch h\u1ea1ch to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn gi\u1ea3m doanh thu (H\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i):<\/td>\n<td>N\u1ee3: TK 511 (Doanh thu b\u00e1n h\u00e0ng\/ cung c\u1ea5p d\u1ecbch v\u1ee5 &#8211; ghi gi\u1ea3m), TK 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p &#8211; ghi gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng)<\/p>\n<p>C\u00f3: TK 111, 112 (N\u1ebfu ho\u00e0n ti\u1ec1n cho kh\u00e1ch) C\u00f3 TK 131 (N\u1ebfu tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3)<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn h\u00e0ng nh\u1eadp l\u1ea1i kho (\u0110\u1ed3ng th\u1eddi ghi gi\u1ea3m gi\u00e1 v\u1ed1n):<\/td>\n<td>N\u1ee3: TK 155, 156 (Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m nh\u1eadp l\u1ea1i)<\/p>\n<p>C\u00f3: TK 632 (Ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n b\u00e1n h\u00e0ng tr\u1ea3 l\u1ea1i: Kh\u00e1ch h\u00e0ng mua 50 s\u1ea3n ph\u1ea9m, m\u1ed7i s\u1ea3n ph\u1ea9m gi\u00e1 b\u00e1n 2 tri\u1ec7u VN\u0110, VAT 10%. Sau khi nh\u1eadn h\u00e0ng, kh\u00e1ch tr\u1ea3 l\u1ea1i 5 s\u1ea3n ph\u1ea9m do l\u1ed7i k\u1ef9 thu\u1eadt. Gi\u00e1 v\u1ed1n m\u1ed7i s\u1ea3n ph\u1ea9m l\u00e0 1,2 tri\u1ec7u VN\u0110.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n k\u1ebf to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ghi gi\u1ea3m doanh thu v\u00e0 c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng: 10.000.000 VN\u0110 (5 s\u1ea3n ph\u1ea9m \u00d7 2 tri\u1ec7u)<\/li>\n<li aria-level=\"2\">N\u1ee3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: 1.000.000 VN\u0110 (10%)<\/li>\n<li aria-level=\"2\">C\u00f3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng: 11.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Nh\u1eadp l\u1ea1i kho v\u00e0 ghi gi\u1ea3m gi\u00e1 v\u1ed1n:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 155 \u2013 H\u00e0ng t\u1ed3n kho: 6.000.000 VN\u0110 (5 s\u1ea3n ph\u1ea9m \u00d7 1,2 tri\u1ec7u)<\/li>\n<li aria-level=\"2\">C\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: 6.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">N\u1ebfu tr\u1ea3 ti\u1ec1n kh\u00e1ch h\u00e0ng:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng: 11.000.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 111\/112 \u2013 Ti\u1ec1n m\u1eb7t\/Ng\u00e2n h\u00e0ng: 11.000.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng tr\u1ea3 l\u1ea1i v\u1eeba gi\u1ea3m doanh thu v\u1eeba nh\u1eadp l\u1ea1i kho, gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh kinh doanh v\u00e0 s\u1ed1 li\u1ec7u t\u1ed3n kho.<\/p>\n<h3 style=\"text-align: justify;\">3.6. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p<\/h3>\n<p style=\"text-align: justify;\">B\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p l\u00e0 h\u00ecnh th\u1ee9c b\u00e1n h\u00e0ng m\u00e0 ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n ti\u1ec1n h\u00e0ng th\u00e0nh nhi\u1ec1u l\u1ea7n trong m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh. Gi\u00e1 b\u00e1n tr\u1ea3 g\u00f3p th\u01b0\u1eddng cao h\u01a1n gi\u00e1 b\u00e1n tr\u1ea3 ngay (bao g\u1ed3m c\u1ea3 g\u1ed1c\/l\u00e3i tr\u1ea3 ch\u1eadm).C\u00e1ch th\u1ef1c hi\u1ec7n b\u00e1n h\u00e0ng tra g\u00f3p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nh\u00e2n vi\u00ean kinh doanh t\u01b0 v\u1ea5n v\u00e0 ch\u1ed1t v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 gi\u00e1 b\u00e1n, l\u00e3i su\u1ea5t, s\u1ed1 k\u1ef3 thanh to\u00e1n.<\/li>\n<li aria-level=\"1\">L\u1eadp\/k\u00fd h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng\/tr\u1ea3 g\u00f3p.<\/li>\n<li aria-level=\"1\">Xu\u1ea5t kho, giao h\u00e0ng cho kh\u00e1ch.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT.<\/li>\n<li aria-level=\"1\">Gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, L\u00e3i tr\u1ea3 ch\u1eadm v\u00e0 T\u1ed5ng ti\u1ec1n thanh to\u00e1n. VAT ch\u1ec9 t\u00ednh tr\u00ean gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n ghi nh\u1eadn doanh thu theo gi\u00e1 tr\u1ea3 ngay v\u00e0 h\u1ea1ch to\u00e1n ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n theo d\u00f5i, thu ti\u1ec1n g\u1ed1c + l\u00e3i h\u00e0ng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">\u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ph\u00e2n b\u1ed5 l\u00e3i tr\u1ea3 ch\u1eadm v\u00e0o doanh thu t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/p>\n<p style=\"text-align: justify;\">Doanh thu b\u00e1n h\u00e0ng (TK 511) ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay. Ph\u1ea7n ch\u00eanh l\u1ec7ch (l\u00e3i tr\u1ea3 ch\u1eadm) \u0111\u01b0\u1ee3c ghi v\u00e0o TK 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n). \u0110\u1ecbnh k\u1ef3, l\u00e3i tr\u1ea3 ch\u1eadm \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb TK 3387 sang TK 515 (Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh).<\/p>\n<table>\n<tbody>\n<tr>\n<td>T\u00ean nghi\u1ec7p v\u1ee5<\/td>\n<td>C\u00e1ch h\u1ea1ch to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn Doanh thu t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng (Giao h\u00e0ng)<\/td>\n<td>N\u1ee3: TK 131 (T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thu theo h\u1ee3p \u0111\u1ed3ng tr\u1ea3 g\u00f3p)<\/p>\n<p>C\u00f3: TK 511 (Doanh thu &#8211; Theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, ch\u01b0a VAT), TK 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n &#8211; Ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm), TK 3331 (VAT &#8211; T\u00ednh tr\u00ean gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay)<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Nh\u01b0 b\u00ecnh th\u01b0\u1eddng)<\/td>\n<td>N\u1ee3: TK 632 (Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n)<\/p>\n<p>C\u00f3: TK 155, 156 (Gi\u00e1 tr\u1ecb xu\u1ea5t kho)<\/td>\n<\/tr>\n<tr>\n<td>Khi thu ti\u1ec1n thanh to\u00e1n \u0111\u1ecbnh k\u1ef3<\/td>\n<td>N\u1ee3: TK 111, 112 (S\u1ed1 ti\u1ec1n th\u1ef1c thu)<\/p>\n<p>C\u00f3: TK 131 (Gi\u1ea3m c\u00f4ng n\u1ee3 ph\u1ea3i thu)<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn doanh thu l\u00e3i tr\u1ea3 ch\u1eadm (Ph\u00e2n b\u1ed5 \u0111\u1ecbnh k\u1ef3 &#8211; h\u00e0ng th\u00e1ng\/qu\u00fd)<\/td>\n<td>N\u1ee3: TK 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n)<\/p>\n<p>C\u00f3: TK 515 (Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 \u0111\u1ecbnh kho\u1ea3n b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p: Doanh nghi\u1ec7p b\u00e1n m\u00e1y m\u00f3c 200 tri\u1ec7u VN\u0110 theo h\u1ee3p \u0111\u1ed3ng tr\u1ea3 g\u00f3p 4 k\u1ef3, l\u00e3i tr\u1ea3 ch\u1eadm 10 tri\u1ec7u VN\u0110.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n khi b\u00e1n h\u00e0ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng: 210.000.000 VN\u0110<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng: 200.000.000 VN\u0110<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (l\u00e3i tr\u1ea3 ch\u1eadm): 10.000.000 VN\u0110<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi kh\u00e1ch h\u00e0ng thanh to\u00e1n k\u1ef3 \u0111\u1ea7u:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 111\/112 \u2013 Ti\u1ec1n thu \u0111\u01b0\u1ee3c: 52.500.000 VN\u0110<\/li>\n<li aria-level=\"1\">C\u00f3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng: 52.500.000 VN\u0110<\/li>\n<li aria-level=\"1\">Ghi nh\u1eadn l\u00e3i tr\u1ea3 ch\u1eadm \u0111\u1ecbnh k\u1ef3:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n: 2.500.000 VN\u0110<\/li>\n<li aria-level=\"2\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh: 2.500.000 VN\u0110<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">4. Quy tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng chu\u1ea9n Doanh Nghi\u1ec7p<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 x\u01b0\u01a1ng s\u1ed1ng trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n, doanh thu v\u00e0 c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c. Quy tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 n\u00e0y g\u1ed3m 4 b\u01b0\u1edbc c\u01a1 b\u1ea3n, gi\u00fap doanh nghi\u1ec7p v\u1eeba \u0111\u1ea3m b\u1ea3o t\u00ednh chu\u1ea9n x\u00e1c v\u1eeba t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb.<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-48575 aligncenter\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/quy-trinh-nghiep-vu-ke-toan-ban-hang-2.png\" alt=\"Quy tr\u00ecnh nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/quy-trinh-nghiep-vu-ke-toan-ban-hang-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/quy-trinh-nghiep-vu-ke-toan-ban-hang-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/quy-trinh-nghiep-vu-ke-toan-ban-hang-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 1 \u2013 Ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb g\u1ed1c<\/h3>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean quan tr\u1ecdng nh\u1ea5t l\u00e0 ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb g\u1ed1c t\u1eeb b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng ho\u1eb7c kho. C\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng: Gi\u1ea5y t\u1edd ch\u1ee9ng minh giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng, c\u00f3 th\u1ec3 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c gi\u1ea5y.<\/li>\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf: th\u1ecfa thu\u1eadn v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 b\u00e1n, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n, chi\u1ebft kh\u1ea5u v\u00e0 khuy\u1ebfn m\u00e3i.<\/li>\n<li aria-level=\"1\">Phi\u1ebfu xu\u1ea5t kho: x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t giao cho kh\u00e1ch h\u00e0ng.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn khuy\u1ebfn m\u00e3i, chi\u1ebft kh\u1ea5u, h\u00e0ng bi\u1ebfu t\u1eb7ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u1ede b\u01b0\u1edbc n\u00e0y, chuy\u00ean vi\u00ean k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n hai c\u00f4ng vi\u1ec7c quan tr\u1ecdng:<\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\">Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a ch\u1ee9ng t\u1eeb: H\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n. H\u1ee3p \u0111\u1ed3ng ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd c\u0169ng nh\u01b0 \u0111\u00f3ng d\u1ea5u h\u1ee3p ph\u00e1p. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 khi h\u1ea1ch to\u00e1n, tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd ho\u1eb7c sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u: So s\u00e1nh s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb tr\u00ean h\u1ee3p \u0111\u1ed3ng\/h\u00f3a \u0111\u01a1n v\u1edbi phi\u1ebfu xu\u1ea5t kho.<\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 2 \u2013 Ghi nh\u1eadn nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">Sau khi ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra, k\u1ebf to\u00e1n s\u1ebd ghi nh\u1eadn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n s\u1ed1 h\u00f3a. Vi\u1ec7c n\u00e0y gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a, chu\u1ea9n h\u00f3a l\u01b0u tr\u1eef d\u1eef li\u1ec7u m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. Nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a c\u00f4ng vi\u1ec7c n\u00e0y bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m: Nh\u1eadp h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, phi\u1ebfu xu\u1ea5t kho. Ph\u1ea7n m\u1ec1m s\u1ebd l\u01b0u tr\u1eef, t\u1ea1o m\u00e3 ch\u1ee9ng t\u1eeb, li\u00ean k\u1ebft d\u1eef li\u1ec7u v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c.<\/li>\n<li aria-level=\"1\">\u0110\u1ecbnh kho\u1ea3n t\u1ef1 \u0111\u1ed9ng: H\u1ec7 th\u1ed1ng x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, bao g\u1ed3m:\n<ul>\n<li aria-level=\"2\">Doanh thu b\u00e1n h\u00e0ng<\/li>\n<li aria-level=\"2\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/li>\n<li aria-level=\"2\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/li>\n<li aria-level=\"2\">Khuy\u1ebfn m\u00e3i\/ h\u00e0ng bi\u1ebfu t\u1eb7ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 3 \u2013 Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3\/doanh thu<\/h3>\n<p style=\"text-align: justify;\">Sau khi ghi nh\u1eadn, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 doanh thu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o. C\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng: So s\u00e1nh s\u1ed1 d\u01b0 n\u1ee3 trong s\u1ed5 s\u00e1ch v\u1edbi s\u1ed1 d\u01b0 m\u00e0 kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu doanh thu v\u1edbi b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng: \u0110\u1ea3m b\u1ea3o doanh thu ghi nh\u1eadn \u0111\u00fang, kh\u00f4ng b\u1ecf s\u00f3t hay ghi th\u1eeba.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 4 \u2013 L\u1eadp b\u00e1o c\u00e1o doanh thu\/ thu\u1ebf \u0111\u1ecbnh k\u1ef3<\/h3>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc cu\u1ed1i c\u00f9ng l\u00e0 t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u, l\u1eadp b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3, bao g\u1ed3m:<\/p>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o doanh thu:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u1ed1ng k\u00ea doanh thu theo th\u00e1ng, qu\u00fd, n\u0103m<\/li>\n<li aria-level=\"1\">Ph\u00e2n lo\u1ea1i theo kh\u00e1ch h\u00e0ng, m\u1eb7t h\u00e0ng, k\u00eanh b\u00e1n h\u00e0ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o thu\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li aria-level=\"1\">C\u00e1c b\u00e1o c\u00e1o b\u1ed5 sung theo y\u00eau c\u1ea7u c\u01a1 quan qu\u1ea3n l\u00fd<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy tr\u00ecnh n\u00e0y l\u00e0 x\u01b0\u01a1ng s\u1ed1ng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n\/ doanh thu m\u1ed9t c\u00e1ch minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p>\n<h2 style=\"text-align: justify;\">5. R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p trong nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng &#8211; gi\u1ea3i ph\u00e1p<\/h2>\n<p><img decoding=\"async\" class=\"size-full wp-image-48576 aligncenter\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/rui-ro-va-giai-phap-nghiep-vu-ke-toan-ban-hang-3.png\" alt=\"R\u1ee7i ro v\u00e0 gi\u1ea3i ph\u00e1p v\u1ec1 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/rui-ro-va-giai-phap-nghiep-vu-ke-toan-ban-hang-3.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/rui-ro-va-giai-phap-nghiep-vu-ke-toan-ban-hang-3-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/rui-ro-va-giai-phap-nghiep-vu-ke-toan-ban-hang-3-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">5.1. R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p trong doanh nghi\u1ec7p<\/h3>\n<p style=\"text-align: justify;\">Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 m\u1ed9t trong nh\u1eefng khu v\u1ef1c d\u1ec5 ph\u00e1t sinh sai s\u00f3t do kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb l\u1edbn, \u0111a d\u1ea1ng giao d\u1ecbch v\u00e0 nhi\u1ec1u h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c nhau. C\u00e1c r\u1ee7i ro ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Sai s\u00f3t trong ghi nh\u1eadn doanh thu ho\u1eb7c c\u00f4ng n\u1ee3: Nh\u1eadp sai s\u1ed1 li\u1ec7u, b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n, nh\u1ea7m kh\u00e1ch h\u00e0ng, ghi nh\u1eadn doanh thu qu\u00e1 s\u1edbm ho\u1eb7c ch\u1eadm.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c sai th\u00f4ng tin: H\u00f3a \u0111\u01a1n thi\u1ebfu th\u00f4ng tin, h\u1ee3p \u0111\u1ed3ng ch\u01b0a k\u00fd, phi\u1ebfu xu\u1ea5t kho ghi sai s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c \u0111\u01a1n gi\u00e1.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 ch\u01b0a ch\u1eb7t ch\u1ebd: Kh\u00f4ng theo d\u00f5i thanh to\u00e1n \u0111\u00fang k\u1ef3 h\u1ea1n, thi\u1ebfu \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean v\u1edbi kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">5.2. Gi\u1ea3i ph\u00e1p<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean gi\u1eefa h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t kho v\u00e0 c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng.<\/li>\n<li aria-level=\"1\">L\u1eadp quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 r\u00f5 r\u00e0ng, ph\u00e2n quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ec3 gi\u1ea3m sai s\u00f3t.<\/li>\n<li aria-level=\"1\">S\u1eed d\u1ee5ng checklist ch\u1ee9ng t\u1eeb g\u1ed1c tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n.<\/li>\n<li aria-level=\"1\">\u0110\u00e0o t\u1ea1o nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn kho v\u1ec1 chu\u1ea9n h\u00f3a th\u00f4ng tin.<\/li>\n<li aria-level=\"1\">\u00c1p d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n s\u1ed1 h\u00f3a \u0111\u1ec3 ki\u1ec3m so\u00e1t t\u00ednh h\u1ee3p l\u1ec7 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi ghi nh\u1eadn.<\/li>\n<li aria-level=\"1\">L\u1eadp l\u1ecbch \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 h\u00e0ng tu\u1ea7n ho\u1eb7c h\u00e0ng th\u00e1ng.<\/li>\n<li aria-level=\"1\">S\u1eed d\u1ee5ng b\u00e1o c\u00e1o c\u1ea3nh b\u00e1o c\u00f4ng n\u1ee3 qu\u00e1 h\u1ea1n t\u1eeb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 k\u1ecbp th\u1eddi nh\u1eafc nh\u1edf v\u00e0 thu h\u1ed3i.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">6. Gi\u1ea3i ph\u00e1p s\u1ed1 h\u00f3a h\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng \u2013 LV-DX Accounting<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 gi\u1ea3m r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, LV-DX Accounting l\u00e0 gi\u1ea3i ph\u00e1p s\u1ed1 h\u00f3a to\u00e0n di\u1ec7n, h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng theo chu\u1ea9n 200\/2014\/TT-BTC.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng, doanh thu c\u0169ng nh\u01b0\u00a0 gi\u00e1 v\u1ed1n.<\/li>\n<li aria-level=\"1\">Theo d\u00f5i c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng, l\u1eadp b\u00e1o c\u00e1o t\u1ee9c th\u00ec.<\/li>\n<li aria-level=\"1\">T\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/li>\n<li aria-level=\"1\">T\u0103ng t\u1ed1c x\u1eed l\u00fd nghi\u1ec7p v\u1ee5, gi\u1ea3m sai s\u00f3t, t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Chi ti\u1ebft s\u1ea3n ph\u1ea9m t\u1ea1i: <a href=\"https:\/\/lacviet.vn\/lv-dx-accounting\/\">https:\/\/lacviet.vn\/lv-dx-accounting\/<\/a><\/p>\n<p style=\"text-align: justify;\">Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 c\u1ee7a to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Khi \u0111\u01b0\u1ee3c tri\u1ec3n khai \u0111\u00fang quy tr\u00ecnh, nghi\u1ec7p v\u1ee5 n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap ki\u1ec3m so\u00e1t doanh thu, c\u00f4ng n\u1ee3 m\u00e0 c\u00f2n cung c\u1ea5p d\u1eef li\u1ec7u quan tr\u1ecdng cho vi\u1ec7c ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c kinh doanh. Do \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea7u t\u01b0 v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n s\u1ed1 h\u00f3a, \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch v\u00e0 tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd \u0111\u1ec3 n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb.<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn, theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 giao d\u1ecbch ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c doanh thu, c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. H\u1ea1ch to\u00e1n \u0111\u00fang theo Chu\u1ea9n m\u1ef1c k\u1ebf [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":48565,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[125],"class_list":["post-48560","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh-ke-toan","tag-nghiep-vu-ke-toan"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48560","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=48560"}],"version-history":[{"count":9,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48560\/revisions"}],"predecessor-version":[{"id":48578,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48560\/revisions\/48578"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/48565"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=48560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=48560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=48560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}