{"id":48587,"date":"2026-09-23T09:26:57","date_gmt":"2026-09-23T02:26:57","guid":{"rendered":"https:\/\/lacviet.vn\/?p=48587"},"modified":"2026-09-23T10:27:30","modified_gmt":"2026-09-23T03:27:30","slug":"hach-toan-doanh-thu-ban-hang","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-doanh-thu-ban-hang\/","title":{"rendered":"H\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng t\u1eeb A\u2013Z \u0111\u00fang chu\u1ea9n TT99\/2025 tr\u00e1nh sai s\u00f3t"},"content":{"rendered":"<p><strong>H\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng<\/strong> l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n thu ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng. Theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh (nh\u01b0 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>), doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 qua b\u00fat to\u00e1n N\u1ee3 TK 111\/112\/131 v\u00e0 C\u00f3 TK 511, C\u00f3 TK 3331. Vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 kinh doanh, h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u1ea1t thu\u1ebf, t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/p>\n<p style=\"text-align: justify;\">B\u00e0i vi\u1ebft n\u00e0y <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, k\u00e8m theo v\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3 c\u00f9ng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ngay v\u00e0o th\u1ef1c t\u1ebf, d\u00f9 doanh nghi\u1ec7p thu\u1ed9c ng\u00e0nh ngh\u1ec1 n\u00e0o.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u1ea1ch to\u00e1n doanh thu v\u00e0 c\u00e1c nguy\u00ean t\u1eafc c\u1ea7n bi\u1ebft<\/h2>\n<h3 style=\"text-align: justify;\">1.1 H\u1ea1ch to\u00e1n doanh thu l\u00e0 g\u00ec?<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n doanh thu<\/strong> l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn, ph\u00e2n lo\u1ea1i, theo d\u00f5i c\u00e1c kho\u1ea3n thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Doanh thu l\u00e0 th\u01b0\u1edbc \u0111o ch\u00ednh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn, hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">C\u00e1c lo\u1ea1i doanh thu ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh thu b\u00e1n h\u00e0ng h\u00f3a: Ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p. V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty b\u00e1n l\u1ebb \u0111i\u1ec7n tho\u1ea1i ghi nh\u1eadn doanh thu ngay khi kh\u00e1ch h\u00e0ng thanh to\u00e1n v\u00e0 nh\u1eadn h\u00e0ng.<\/li>\n<li aria-level=\"1\">Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5: Ph\u00e1t sinh t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u00ean m\u00f4n nh\u01b0 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o, s\u1eeda ch\u1eefa. V\u00ed d\u1ee5: Doanh nghi\u1ec7p t\u01b0 v\u1ea5n nh\u00e2n s\u1ef1 ghi nh\u1eadn doanh thu khi ho\u00e0n th\u00e0nh h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n cho kh\u00e1ch h\u00e0ng.<\/li>\n<li aria-level=\"1\">Doanh thu t\u00e0i ch\u00ednh: Bao g\u1ed3m l\u00e3i t\u1eeb ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn t\u1eeb \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">Doanh thu kh\u00e1c: C\u00e1c kho\u1ea3n thu ph\u00e1t sinh ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh, nh\u01b0 thu ti\u1ec1n ph\u1ea1t h\u1ee3p \u0111\u1ed3ng, b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, h\u1ea1ch to\u00e1n doanh thu kh\u00f4ng ch\u1ec9 l\u00e0 ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng, m\u00e0 c\u00f2n bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh kinh doanh, h\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3.<\/p>\n<h3 style=\"text-align: justify;\">1.2 Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n doanh thu<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ec3 h\u1ea1ch to\u00e1n doanh s\u1ed1 doanh thu b\u00e1n h\u00e0ng ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n sau:<\/p>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u1eddi \u0111i\u1ec3m: Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn khi quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho kh\u00e1ch h\u00e0ng.<\/li>\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb: Doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c, bao g\u1ed3m chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 n\u1ebfu c\u00f3.<\/li>\n<li aria-level=\"1\">\u0110i\u1ec1u ki\u1ec7n: C\u00e1c kho\u1ea3n doanh thu ph\u1ea3i c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh thu tr\u1ea3 tr\u01b0\u1edbc: Khi doanh nghi\u1ec7p nh\u1eadn ti\u1ec1n nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5, kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 (TK 338) v\u00e0 ch\u1ec9 chuy\u1ec3n th\u00e0nh doanh thu khi th\u1ef1c hi\u1ec7n.<\/li>\n<li aria-level=\"1\">Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n: V\u00ed d\u1ee5, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 d\u00e0i h\u1ea1n, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang nguy\u00ean t\u1eafc n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh sai s\u00f3t trong h\u1ea1ch to\u00e1n b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd doanh thu b\u00e1n h\u00e0ng hi\u1ec7u qu\u1ea3, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">2. C\u00e1ch h\u1ea1ch to\u00e1n doanh thu theo t\u1eebng nghi\u1ec7p v\u1ee5<\/h2>\n<p style=\"text-align: center;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-48830\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-doanh-thu-ban-hang-1.png\" alt=\"C\u00e1ch h\u1ea1ch to\u00e1n doanh thu theo t\u1eebng nghi\u1ec7p v\u1ee5\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-doanh-thu-ban-hang-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-doanh-thu-ban-hang-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-doanh-thu-ban-hang-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">2.1 H\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng h\u00f3a<\/h3>\n<p style=\"text-align: justify;\">Doanh thu b\u00e1n h\u00e0ng h\u00f3a l\u00e0 kho\u1ea3n thu ch\u1ee7 y\u1ebfu c\u1ee7a c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t. \u0110\u00e2y l\u00e0 ph\u1ea7n doanh thu ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng, k\u00e8m ngh\u0129a v\u1ee5 thanh to\u00e1n. Vi\u1ec7c ghi nh\u1eadn \u0111\u00fang doanh thu b\u00e1n h\u00e0ng l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh, t\u00ednh thu\u1ebf GTGT, x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf TNDN.<\/p>\n<p style=\"text-align: justify;\">Khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 ghi nh\u1eadn \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS 14 \u2013 Doanh thu, thu nh\u1eadp kh\u00e1c).<\/p>\n<h4 style=\"text-align: justify;\">C\u00e1ch \u0111\u1ecbnh kho\u1ea3n<\/h4>\n<p style=\"text-align: justify;\">Khi b\u00e1n h\u00e0ng thu \u0111\u01b0\u1ee3c ti\u1ec1n ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 ghi nh\u1eadn doanh thu:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 111, 112, 131 (Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\/Ph\u1ea3i thu kh\u00e1ch h\u00e0ng)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n h\u00e0ng ch\u1ecbu, k\u1ebf to\u00e1n ch\u1ec9 ghi nh\u1eadn doanh thu khi giao h\u00e0ng v\u00e0 kh\u00e1ch h\u00e0ng ch\u1ea5p nh\u1eadn thanh to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty A b\u00e1n cho kh\u00e1ch h\u00e0ng 1.000 s\u1ea3n ph\u1ea9m, \u0111\u01a1n gi\u00e1 500.000 \u0111\u1ed3ng, t\u1ed5ng gi\u00e1 ch\u01b0a thu\u1ebf l\u00e0 500.000.000 \u0111\u1ed3ng. Thu\u1ebf GTGT 10%. Kh\u00e1ch h\u00e0ng thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n ghi nh\u1eadn doanh thu:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 112: 550.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511: 500.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3331: 50.000.000<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\">L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n<\/h4>\n<p style=\"text-align: justify;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i gi\u1ea3m gi\u00e1: C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o \u0111\u00fang t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh thu ghi nh\u1eadn l\u00e0 doanh thu thu\u1ea7n.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 chi\u1ebft kh\u1ea5u 10 tri\u1ec7u:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 521<\/li>\n<li aria-level=\"1\">C\u00f3 TK 131<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: Khi nh\u1eadn l\u1ea1i h\u00e0ng do l\u1ed7i k\u1ef9 thu\u1eadt ho\u1eb7c kh\u00f4ng \u0111\u00fang y\u00eau c\u1ea7u:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 5212 (H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 131 (ho\u1eb7c 111,112)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">V\u00ed d\u1ee5:<\/span><\/i><span style=\"font-weight: 400;\"> Kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i 50 s\u1ea3n ph\u1ea9m \u0111\u00e3 mua (\u0111\u01a1n gi\u00e1 500.000\u0111\/sp, \u0111\u00e3 g\u1ed3m thu\u1ebf GTGT 10%), t\u1ed5ng gi\u00e1 tr\u1ecb tr\u1ea3 l\u1ea1i 27,5 tri\u1ec7u \u0111\u1ed3ng (25 tri\u1ec7u ch\u01b0a thu\u1ebf + 2,5 tri\u1ec7u thu\u1ebf GTGT): N\u1ee3 TK 5212: 25 tri\u1ec7u \/ N\u1ee3 TK 3331: 2,5 tri\u1ec7u \/ C\u00f3 TK 131 (ho\u1eb7c 111\/112): 27,5 tri\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\">Ghi nh\u1eadn doanh thu sai th\u1eddi \u0111i\u1ec3m l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p r\u1ee7i ro thu\u1ebf. Theo T\u1ed5ng c\u1ee5c Thu\u1ebf, 22% h\u1ed3 s\u01a1 ki\u1ec3m tra ph\u00e1t hi\u1ec7n sai l\u1ec7ch do ghi nh\u1eadn doanh thu sai k\u1ef3 (ngu\u1ed3n: gdt.gov.vn, b\u00e1o c\u00e1o thanh tra 2023).<\/p>\n<h3 style=\"text-align: justify;\">2.2. H\u1ea1ch to\u00e1n doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5<\/h3>\n<p style=\"text-align: justify;\">Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh khi doanh nghi\u1ec7p ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng. Kh\u00e1c v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, doanh thu d\u1ecbch v\u1ee5 th\u01b0\u1eddng ghi nh\u1eadn theo ti\u1ebfn \u0111\u1ed9 ho\u00e0n th\u00e0nh, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n nh\u01b0 d\u1ecbch v\u1ee5 IT, t\u01b0 v\u1ea5n, b\u1ea3o tr\u00ec, v\u1eadn t\u1ea3i.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u quan tr\u1ecdng trong h\u1ea1ch to\u00e1n doanh thu d\u1ecbch v\u1ee5 l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u1ec3 ghi nh\u1eadn doanh thu t\u01b0\u01a1ng \u1ee9ng, tr\u00e1nh ghi nh\u1eadn v\u01b0\u1ee3t ti\u1ebfn \u0111\u1ed9.<\/p>\n<h4 style=\"text-align: justify;\">C\u00e1ch \u0111\u1ecbnh kho\u1ea3n<\/h4>\n<p style=\"text-align: justify;\">Khi ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 ho\u1eb7c t\u1eebng ph\u1ea7n d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng ch\u1ea5p thu\u1eadn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 111, 112, 131<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511 \u2013 Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT \u0111\u1ea7u ra<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u01b0\u1edbc, nh\u01b0ng d\u1ecbch v\u1ee5 ch\u01b0a ho\u00e0n th\u00e0nh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 111,112<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda<\/p>\n<p style=\"text-align: justify;\">C\u00f4ng ty B cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n nh\u00e2n s\u1ef1, gi\u00e1 h\u1ee3p \u0111\u1ed3ng: 100.000.000 \u0111\u1ed3ng, thu\u1ebf GTGT 10%. H\u1ee3p \u0111\u1ed3ng ho\u00e0n th\u00e0nh, kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n thanh to\u00e1n.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 112: 110.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511: 100.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3331: 10.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u01b0\u1edbc 50% khi k\u00fd h\u1ee3p \u0111\u1ed3ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 112: 55.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3387: 55.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 ghi nh\u1eadn doanh thu:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 3387: 55.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511: 50.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3331: 5.000.000<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\">L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n<\/h4>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh thu d\u1ecbch v\u1ee5 ph\u1ea3i ghi nh\u1eadn theo t\u1ef7 l\u1ec7 ho\u00e0n th\u00e0nh, tr\u00e1nh ghi nh\u1eadn to\u00e0n b\u1ed9 doanh thu ngay khi thu ti\u1ec1n.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu ti\u1ebfn \u0111\u1ed9 th\u1ef1c t\u1ebf v\u1edbi bi\u00ean b\u1ea3n nghi\u1ec7m thu \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c.<\/li>\n<li aria-level=\"1\">V\u1edbi h\u1ee3p \u0111\u1ed3ng tr\u00ean 1 n\u0103m, c\u1ea7n l\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 doanh thu chi ti\u1ebft theo t\u1eebng th\u00e1ng ho\u1eb7c qu\u00fd.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2.3. H\u1ea1ch to\u00e1n doanh thu t\u00e0i ch\u00ednh<\/h3>\n<p style=\"text-align: justify;\">Doanh thu t\u00e0i ch\u00ednh l\u00e0 c\u00e1c kho\u1ea3n thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, l\u00e3i cho vay, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0. \u0110\u00e2y l\u00e0 ph\u1ea7n doanh thu kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 l\u01b0\u1ee3ng ti\u1ec1n nh\u00e0n r\u1ed7i l\u1edbn ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh m\u1ea1nh, vi\u1ec7c h\u1ea1ch to\u00e1n doanh thu t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u00fang l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf, ki\u1ec3m so\u00e1t r\u1ee7i ro t\u00e0i ch\u00ednh.<\/p>\n<h4 style=\"text-align: justify;\">C\u00e1ch \u0111\u1ecbnh kho\u1ea3n<\/h4>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n doanh thu t\u00e0i ch\u00ednh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 111, 112: N\u1ebfu nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ngay<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 131: N\u1ebfu ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n<\/li>\n<li aria-level=\"1\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 kho\u1ea3n th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/li>\n<li aria-level=\"1\">L\u00e3i cho vay<\/li>\n<li aria-level=\"1\">Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u00f3 l\u00e3i<\/li>\n<li aria-level=\"1\">C\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia<\/li>\n<li aria-level=\"1\">L\u1ee3i nhu\u1eadn t\u1eeb \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n ho\u1eb7c d\u00e0i h\u1ea1n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda<\/p>\n<p style=\"text-align: justify;\">Nh\u1eadn c\u1ed5 t\u1ee9c 50.000.000 \u0111\u1ed3ng t\u1eeb c\u00f4ng ty li\u00ean k\u1ebft<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 131: 50.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 515: 50.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng 8.000.000 \u0111\u1ed3ng, nh\u1eadn qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 112: 8.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 515: 8.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p cho vay ng\u1eafn h\u1ea1n v\u00e0 thu l\u00e3i 15.000.000 \u0111\u1ed3ng<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 111\/112: 15.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 515: 15.000.000<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\">L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n<\/h4>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 sao k\u00ea ng\u00e2n h\u00e0ng ho\u1eb7c l\u1ecbch chia c\u1ed5 t\u1ee9c \u0111\u1ec3 ghi nh\u1eadn doanh thu \u0111\u00fang k\u1ef3.<\/li>\n<li aria-level=\"1\">Kh\u00f4ng h\u1ea1ch to\u00e1n doanh thu t\u00e0i ch\u00ednh chung v\u00e0o doanh thu b\u00e1n h\u00e0ng \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch khi ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i v\u1edbi kho\u1ea3n l\u00e3i ch\u1eadm tr\u1ea3 t\u1eeb kh\u00e1ch h\u00e0ng (ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng), c\u1ea7n ph\u00e2n lo\u1ea1i l\u1ea1i v\u00e0o doanh thu kh\u00e1c, kh\u00f4ng ghi v\u00e0o doanh thu t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC).<\/span><span style=\"font-weight: 400;\">\u00a0Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y doanh thu t\u00e0i ch\u00ednh ri\u00eang bi\u1ec7t tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ed5i; TK 511, 515, 711 gi\u1eef nguy\u00ean s\u1ed1 hi\u1ec7u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2.4. H\u1ea1ch to\u00e1n doanh thu kh\u00e1c<\/h3>\n<p style=\"text-align: justify;\">Doanh thu kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n thu kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n n\u00e0y bao g\u1ed3m: thu ti\u1ec1n ph\u1ea1t h\u1ee3p \u0111\u1ed3ng, thu b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng, thu thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, thu b\u00e1n ph\u1ebf li\u1ec7u, thu do kh\u00e1ch h\u00e0ng b\u1ed3i th\u01b0\u1eddng\u2026<\/p>\n<p style=\"text-align: justify;\">D\u00f9 kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng tr\u1ecdng t\u00e2m, nh\u01b0ng doanh thu kh\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ngu\u1ed3n thu \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch.<\/p>\n<h4 style=\"text-align: justify;\">C\u00e1ch \u0111\u1ecbnh kho\u1ea3n<\/h4>\n<p style=\"text-align: justify;\">Khi ph\u00e1t sinh doanh thu kh\u00e1c:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 111, 112: N\u1ebfu thu ti\u1ec1n ngay<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 131: N\u1ebfu ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu<\/li>\n<li aria-level=\"1\">C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/li>\n<li aria-level=\"1\">Thu ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">Thu t\u1eeb b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng<\/li>\n<li aria-level=\"1\">Thu t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu li\u00ean quan \u0111\u1ebfn thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u1ea7n ghi gi\u1ea3m nguy\u00ean gi\u00e1, gi\u1ea3m kh\u1ea5u hao tr\u01b0\u1edbc khi ghi nh\u1eadn thu nh\u1eadp kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda<\/p>\n<p style=\"text-align: justify;\">Thanh l\u00fd m\u00e1y m\u00f3c c\u0169, gi\u00e1 b\u00e1n 200.000.000 \u0111\u1ed3ng, kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 112: 200.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 711: 200.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Kh\u00e1ch h\u00e0ng b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng 20.000.000 \u0111\u1ed3ng<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 111: 20.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 711: 20.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u00e1n ph\u1ebf li\u1ec7u thu \u0111\u01b0\u1ee3c 5.000.000 \u0111\u1ed3ng<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 111: 5.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 711: 5.000.000<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\">L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n<\/h4>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">C\u1ea7n l\u1eadp \u0111\u1ea7y \u0111\u1ee7 bi\u00ean b\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n, bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi ghi nh\u1eadn doanh thu kh\u00e1c.<\/li>\n<li aria-level=\"1\">V\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thanh l\u00fd, k\u1ebf to\u00e1n ph\u1ea3i ghi gi\u1ea3m TSC\u0110 (TK 211\/213), gi\u1ea3m hao m\u00f2n (TK 214) tr\u01b0\u1edbc khi ghi nh\u1eadn kho\u1ea3n thu.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng t\u1eeb b\u1ea3o hi\u1ec3m c\u1ea7n c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh thi\u1ec7t h\u1ea1i (h\u00f3a \u0111\u01a1n s\u1eeda ch\u1eefa, bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh\u2026).<\/li>\n<li aria-level=\"1\">Kh\u00f4ng nh\u1ea7m l\u1eabn doanh thu kh\u00e1c v\u1edbi h\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng, \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch c\u01a1 c\u1ea5u doanh thu khi ph\u00e2n t\u00edch t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">3. H\u1ea1ch to\u00e1n doanh thu theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS\/IFRS)<\/h2>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n doanh thu theo VAS v\u00e0 IFRS l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh kinh doanh, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p gi\u00fap gi\u1ea3m r\u1ee7i ro sai s\u00f3t, t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn h\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb.<\/p>\n<h3 style=\"text-align: justify;\">3.1. So s\u00e1nh VAS v\u00e0 IFRS v\u1ec1 ghi nh\u1eadn doanh thu<\/h3>\n<table>\n<tbody>\n<tr>\n<td>Ti\u00eau ch\u00ed<\/td>\n<td>VAS (Vi\u1ec7t Nam)<\/td>\n<td>IFRS (Qu\u1ed1c t\u1ebf)<\/td>\n<\/tr>\n<tr>\n<td>Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn<\/td>\n<td>Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn khi quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c chuy\u1ec3n giao, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n thu ti\u1ec1n.<\/td>\n<td>Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn khi quy\u1ec1n ki\u1ec3m so\u00e1t s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 chuy\u1ec3n giao cho kh\u00e1ch h\u00e0ng, theo 5 b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh doanh thu (IFRS 15).<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00e2n lo\u1ea1i doanh thu<\/td>\n<td>B\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, t\u00e0i ch\u00ednh, kh\u00e1c.<\/td>\n<td>T\u01b0\u01a1ng t\u1ef1 VAS, nh\u01b0ng nh\u1ea5n m\u1ea1nh doanh thu theo h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n.<\/td>\n<\/tr>\n<tr>\n<td>B\u00e1o c\u00e1o chi ti\u1ebft<\/td>\n<td>Ghi nh\u1eadn doanh thu theo t\u1eebng lo\u1ea1i nghi\u1ec7p v\u1ee5 v\u1edbi h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7.<\/td>\n<td>Ghi nh\u1eadn doanh thu theo h\u1ee3p \u0111\u1ed3ng, ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng n\u1ebfu nhi\u1ec1u ph\u1ea7n d\u1ecbch v\u1ee5 ho\u1eb7c s\u1ea3n ph\u1ea9m.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda:<br \/>\nC\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o d\u00e0i h\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng 120 tri\u1ec7u \u0111\u1ed3ng, th\u1eddi gian th\u1ef1c hi\u1ec7n 6 th\u00e1ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Theo VAS: Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5, c\u00f3 th\u1ec3 chia theo t\u1eebng th\u00e1ng.<\/li>\n<li aria-level=\"1\">Theo IFRS: Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn d\u1ef1a tr\u00ean quy\u1ec1n ki\u1ec3m so\u00e1t, ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, n\u1ebfu h\u1ee3p \u0111\u1ed3ng chia nhi\u1ec1u g\u00f3i d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i g\u00f3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.2. L\u01b0u \u00fd c\u00e1c thay \u0111\u1ed5i m\u1edbi nh\u1ea5t trong quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u0103m 2024, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u1ea5n m\u1ea1nh doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/li>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p doanh thu nh\u1eadn tr\u01b0\u1edbc (ti\u1ec1n \u0111\u1eb7t c\u1ecdc, thanh to\u00e1n tr\u01b0\u1edbc h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n) ph\u1ea3i ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc khi chuy\u1ec3n sang doanh thu th\u1ef1c t\u1ebf, tr\u00e1nh ghi nh\u1eadn sai l\u1ec7ch d\u1eabn \u0111\u1ebfn vi ph\u1ea1m thu\u1ebf GTGT.<\/li>\n<li aria-level=\"1\">C\u00e1c doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNDN li\u00ean quan doanh thu, \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng chu\u1ea9n x\u00e1c, gi\u1ea3m r\u1ee7i ro b\u1ecb ph\u1ea1t khi ki\u1ec3m to\u00e1n.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">4. M\u1ed9t s\u1ed1 l\u1ed7i k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/h2>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n doanh thu l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng, nh\u01b0ng nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn g\u1eb7p ph\u1ea3i c\u00e1c sai s\u00f3t ph\u1ed5 bi\u1ebfn, d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u00ednh x\u00e1c, r\u1ee7i ro thu\u1ebf, kh\u00f3 kh\u0103n trong qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n.<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-48829\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-doanh-thu-ban-hang-2.png\" alt=\"M\u1ed9t s\u1ed1 l\u1ed7i k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-doanh-thu-ban-hang-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-doanh-thu-ban-hang-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-doanh-thu-ban-hang-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p:<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>L\u1ed7i<\/strong><\/td>\n<td><strong>Chi ti\u1ebft<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn doanh thu sai th\u1eddi \u0111i\u1ec3m<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">L\u1ed7i ph\u1ed5 bi\u1ebfn: Ghi nh\u1eadn doanh thu tr\u01b0\u1edbc khi giao h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n<li aria-level=\"1\">H\u1eadu qu\u1ea3: B\u00e1o c\u00e1o doanh thu kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn n\u1ed9p thu\u1ebf GTGT sai ho\u1eb7c b\u1ecb ph\u1ea1t khi ki\u1ec3m to\u00e1n.<\/li>\n<li aria-level=\"1\">Gi\u1ea3i ph\u00e1p: \u00c1p d\u1ee5ng nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu \u0111\u00fang th\u1eddi \u0111i\u1ec3m; \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc, ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 (TK 338) tr\u01b0\u1edbc khi chuy\u1ec3n sang doanh thu.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Kh\u00f4ng ph\u00e2n lo\u1ea1i doanh thu \u0111\u00fang<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">L\u1ed7i ph\u1ed5 bi\u1ebfn: Gh\u00e9p chung doanh thu b\u00e1n h\u00e0ng, doanh thu d\u1ecbch v\u1ee5, doanh thu t\u00e0i ch\u00ednh v\u00e0o m\u1ed9t t\u00e0i kho\u1ea3n.<\/li>\n<li aria-level=\"1\">H\u1eadu qu\u1ea3: Kh\u00f3 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 t\u1eebng lo\u1ea1i nghi\u1ec7p v\u1ee5, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb kh\u00f4ng ch\u00ednh x\u00e1c.<\/li>\n<li aria-level=\"1\">Gi\u1ea3i ph\u00e1p: S\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n ri\u00eang cho t\u1eebng lo\u1ea1i doanh thu v\u00e0 h\u1ea1ch to\u00e1n theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Sai s\u00f3t trong x\u1eed l\u00fd chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, h\u00e0ng tr\u1ea3 l\u1ea1i<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">L\u1ed7i ph\u1ed5 bi\u1ebfn: Kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh doanh thu khi \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng.<\/li>\n<li aria-level=\"1\">H\u1eadu qu\u1ea3: B\u00e1o c\u00e1o doanh thu b\u1ecb ph\u00f3ng \u0111\u1ea1i, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"1\">Gi\u1ea3i ph\u00e1p: Ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu k\u1ecbp th\u1eddi.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Kh\u00f4ng tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">L\u1ed7i ph\u1ed5 bi\u1ebfn: Ghi nh\u1eadn doanh thu theo th\u00f3i quen ho\u1eb7c ph\u1ea7n m\u1ec1m c\u0169, kh\u00f4ng theo VAS\/IFRS.<\/li>\n<li aria-level=\"1\">H\u1eadu qu\u1ea3: R\u1ee7i ro sai l\u1ec7ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f3 kh\u0103n khi ki\u1ec3m to\u00e1n ho\u1eb7c l\u00e0m b\u00e1o c\u00e1o v\u1edbi c\u1ed5 \u0111\u00f4ng, ng\u00e2n h\u00e0ng.<\/li>\n<li aria-level=\"1\">Gi\u1ea3i ph\u00e1p: \u00c1p d\u1ee5ng VAS\/IFRS, c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t, s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 t\u1ef1 \u0111\u1ed9ng h\u1ed7 tr\u1ee3 h\u1ea1ch to\u00e1n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\">5. T\u1ed1i \u01b0u quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Accnet ERP<\/h2>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m Accnet ERP gi\u00fap doanh nghi\u1ec7p kh\u1eafc ph\u1ee5c c\u00e1c l\u1ed7i h\u1ea1ch to\u00e1n doanh thu th\u01b0\u1eddng g\u1eb7p nh\u1edd c\u00e1c t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng v\u00e0 chu\u1ea9n m\u1ef1c:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn doanh thu theo th\u1eddi \u0111i\u1ec3m: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ph\u00e2n lo\u1ea1i doanh thu b\u00e1n h\u00e0ng, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5, doanh thu kh\u00e1c theo chu\u1ea9n VAS\/IFRS, gi\u1ea3m r\u1ee7i ro ghi nh\u1eadn sai th\u1eddi \u0111i\u1ec3m.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd chi\u1ebft kh\u1ea5u, h\u00e0ng tr\u1ea3 l\u1ea1i: C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, h\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng tr\u1eeb v\u00e0o doanh thu, gi\u00fap b\u00e1o c\u00e1o ch\u00ednh x\u00e1c.<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o minh b\u1ea1ch, ph\u00e2n t\u00edch chi ti\u1ebft: Doanh thu \u0111\u01b0\u1ee3c ph\u00e2n t\u00e1ch theo t\u1eebng lo\u1ea1i nghi\u1ec7p v\u1ee5, t\u1eebng kh\u00e1ch h\u00e0ng, h\u1ee3p \u0111\u1ed3ng; h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh.<\/li>\n<li aria-level=\"1\">C\u1eadp nh\u1eadt chu\u1ea9n m\u1ef1c m\u1edbi: Accnet ERP li\u00ean t\u1ee5c c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u1ea1ch to\u00e1n doanh thu, thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/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>\n<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>\n<\/div>\n<ul>\n<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>\n<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>\n<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>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong><br><\/strong><\/span><\/p><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>\n<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>\n<ul>\n<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>\n<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>\n<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>\n<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>\n<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>\n<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>\n<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>\n<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>\n<\/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=\"30040db4873103d2d1f88a9275ff621c\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"30040db4873103d2d1f88a9275ff621c\">\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=\"7a1925c604\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/48587\" \/><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_355_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_lkzwk\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\n\t\n\t\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/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 loading=\"lazy\" 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;\">\u0110\u0103ng k\u00fd demo ngay Accnet ERP ngay h\u00f4m nay \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n doanh thu, ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n, t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/p>\n<h2><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng<\/b><\/h2>\n<ul>\n<li><em><span style=\"text-decoration: underline;\"><b>Doanh thu b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn khi n\u00e0o?<\/b> <\/span><\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Khi quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 \u0111\u00e3 chuy\u1ec3n giao cho kh\u00e1ch h\u00e0ng v\u00e0 doanh nghi\u1ec7p c\u00f3 quy\u1ec1n thu ti\u1ec1n, c\u00f3 h\u00f3a \u0111\u01a1n\/ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 &#8211; theo nguy\u00ean t\u1eafc t\u1ea1i m\u1ee5c 1.2.<\/span><\/p>\n<ul>\n<li><em><span style=\"text-decoration: underline;\"><strong>Doanh thu b\u00e1n h\u00e0ng (TK 511) kh\u00e1c doanh thu t\u00e0i ch\u00ednh (TK 515) nh\u01b0 th\u1ebf n\u00e0o? <\/strong><\/span><\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng \u0111\u1ebfn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh; doanh thu t\u00e0i ch\u00ednh \u0111\u1ebfn t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 &#8211; kh\u00f4ng \u0111\u01b0\u1ee3c gh\u00e9p chung, ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (m\u1ee5c 2.3).<\/span><\/p>\n<ul>\n<li><em><span style=\"text-decoration: underline;\"><b>Kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u01b0\u1edbc khi giao h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu ngay kh\u00f4ng?<\/b> <\/span><\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. Kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc ghi v\u00e0o TK 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n) cho \u0111\u1ebfn khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 giao h\u00e0ng\/d\u1ecbch v\u1ee5 m\u1edbi chuy\u1ec3n th\u00e0nh doanh thu &#8211; theo v\u00ed d\u1ee5 t\u1ea1i m\u1ee5c 2.2.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n thu ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng. Theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh (nh\u01b0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC), doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 h\u00f3a \u0111\u01a1n, [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":48611,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158],"tags":[124],"class_list":["post-48587","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\/48587","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=48587"}],"version-history":[{"count":7,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48587\/revisions"}],"predecessor-version":[{"id":53528,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48587\/revisions\/53528"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/48611"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=48587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=48587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=48587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}