{"id":48876,"date":"2026-08-18T10:09:36","date_gmt":"2026-08-18T03:09:36","guid":{"rendered":"https:\/\/lacviet.vn\/?p=48876"},"modified":"2026-11-01T07:00:42","modified_gmt":"2026-11-01T00:00:42","slug":"hach-toan-mua-hang","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-mua-hang\/","title":{"rendered":"C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n mua h\u00e0ng theo chu\u1ea9n Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>H\u1ea1ch to\u00e1n mua h\u00e0ng<\/strong> l\u00e0 vi\u1ec7c ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n ho\u1eb7c d\u1ecbch v\u1ee5 doanh nghi\u1ec7p mua v\u00e0o v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf, chi ph\u00ed li\u00ean quan. Theo <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>, t\u00f9y b\u1ea3n ch\u1ea5t giao d\u1ecbch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi nh\u1eadn v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n nh\u01b0 <\/span><b>152, 153, 156, 211, 213&#8230;<\/b><span style=\"font-weight: 400;\">, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn <\/span><b>TK 133<\/b><span style=\"font-weight: 400;\"> n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u1ed1i \u1ee9ng v\u1edbi <\/span><b>111, 112, 331&#8230;<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p m\u1edbi ho\u1eb7c v\u1eeba th\u00e0nh l\u1eadp, v\u1eabn g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh h\u1ea1ch to\u00e1n: t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, ph\u00e2n lo\u1ea1i chi ph\u00ed, \u0111\u1ebfn c\u00e1ch \u0111\u1ecbnh kho\u1ea3n ph\u1ea3n \u00e1nh v\u00e0o s\u1ed5 k\u1ebf to\u00e1n. Sai s\u00f3t trong ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm kh\u00f4ng ch\u1ec9 l\u00e0m l\u1ec7ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro v\u1ec1 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n c\u0169ng nh\u01b0 quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, n\u1eafm v\u1eefng quy \u0111\u1ecbnh c\u00f9ng ph\u01b0\u01a1ng ph\u00e1p nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n mua h\u00e0ng chu\u1ea9n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u00e0 c\u00f2n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd chi ph\u00ed, t\u1ed1i \u01b0u h\u00f3a mua s\u1eafm nh\u1eb1m h\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c h\u01a1n. C\u00f9ng <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5, nguy\u00ean t\u1eafc ghi nh\u1eadn c\u00f9ng quy tr\u00ecnh mua h\u00e0ng trong doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u1ea1ch to\u00e1n mua h\u00e0ng l\u00e0 g\u00ec? K\u1ebf to\u00e1n c\u1ea7n hi\u1ec3u g\u00ec tr\u01b0\u1edbc khi \u0111\u1ecbnh kho\u1ea3n?<\/h2>\n<h3 style=\"text-align: justify;\">1.1 H\u1ea1ch to\u00e1n mua h\u00e0ng l\u00e0 g\u00ec?<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n mua h\u00e0ng<\/strong> l\u00e0 qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 doanh nghi\u1ec7p mua v\u00e0o; \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh thu\u1ebf, chi ph\u00ed li\u00ean quan v\u00e0 ngh\u0129a v\u1ee5 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p. \u0110\u00e2y l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 quan tr\u1ecdng trong chu tr\u00ecnh mua h\u00e0ng \u2013 nh\u1eadp kho \u2013 c\u00f4ng n\u1ee3 \u2013 thanh to\u00e1n \u2013 xu\u1ea5t d\u00f9ng ho\u1eb7c b\u00e1n h\u00e0ng.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n mua h\u00e0ng, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 nh\u00ecn v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u201cN\u1ee3 t\u00e0i kho\u1ea3n n\u00e0o, C\u00f3 t\u00e0i kho\u1ea3n n\u00e0o\u201d. C\u00f9ng l\u00e0 m\u1ed9t giao d\u1ecbch mua h\u00e0ng nh\u01b0ng c\u00e1ch \u0111\u1ecbnh kho\u1ea3n c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 vi\u1ec7c h\u00e0ng c\u00f3 nh\u1eadp kho hay kh\u00f4ng.<\/p>\n<p style=\"text-align: justify;\">Ch\u1eb3ng h\u1ea1n, doanh nghi\u1ec7p mua 200 tri\u1ec7u \u0111\u1ed3ng h\u00e0ng h\u00f3a \u0111\u1ec3 kinh doanh v\u00e0 \u0111\u00e3 nh\u1eadp kho th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o TK 156 \u2013 H\u00e0ng h\u00f3a. N\u1ebfu doanh nghi\u1ec7p mua nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0a th\u1eb3ng v\u00e0o s\u1ea3n xu\u1ea5t, t\u00e0i kho\u1ea3n ghi nh\u1eadn s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf thay v\u00ec m\u1eb7c nhi\u00ean \u0111\u01b0a v\u00e0o kho. Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng \u0111\u1ec3 giao b\u00e1n ngay m\u00e0 kh\u00f4ng qua kho c\u0169ng c\u00f3 c\u00e1ch x\u1eed l\u00fd kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, \u0111\u1ec3 h\u1ea1ch to\u00e1n mua h\u00e0ng ch\u00ednh x\u00e1c, k\u1ebf to\u00e1n c\u1ea7n tr\u1ea3 l\u1eddi tr\u01b0\u1edbc ba c\u00e2u h\u1ecfi: Doanh nghi\u1ec7p mua lo\u1ea1i g\u00ec? Mua \u0111\u1ec3 l\u00e0m g\u00ec? H\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eadp kho hay \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngay? Khi x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, vi\u1ec7c l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n, l\u1eadp b\u00fat to\u00e1n s\u1ebd r\u00f5 r\u00e0ng h\u01a1n, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf sai l\u1ec7ch gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n, h\u00e0ng t\u1ed3n kho v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 b\u1ea3n ch\u1ea5t qu\u1ea3n tr\u1ecb, nghi\u1ec7p v\u1ee5 mua h\u00e0ng c\u00f2n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn nhi\u1ec1u ch\u1ec9 ti\u00eau quan tr\u1ecdng tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ghi nh\u1eadn sai gi\u00e1 tr\u1ecb h\u00e0ng mua c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai t\u1ed3n kho; ghi nh\u1eadn sai c\u00f4ng n\u1ee3 c\u00f3 th\u1ec3 l\u00e0m l\u1ec7ch ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3; x\u1eed l\u00fd kh\u00f4ng \u0111\u00fang chi ph\u00ed mua h\u00e0ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 v\u1ed1n, l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-48938 aligncenter\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/he-thong-va-nguyen-tac-trong-hach-toan-mua-hang-1.png\" alt=\"H\u1ec7 th\u1ed1ng v\u00e0 nguy\u00ean t\u1eafc trong h\u1ea1ch to\u00e1n mua h\u00e0ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/he-thong-va-nguyen-tac-trong-hach-toan-mua-hang-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/he-thong-va-nguyen-tac-trong-hach-toan-mua-hang-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/he-thong-va-nguyen-tac-trong-hach-toan-mua-hang-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">1.2 C\u00e1c t\u00e0i kho\u1ea3n th\u01b0\u1eddng s\u1eed d\u1ee5ng khi h\u1ea1ch to\u00e1n mua h\u00e0ng<\/h3>\n<p style=\"text-align: justify;\">T\u00f9y b\u1ea3n ch\u1ea5t giao d\u1ecbch, h\u1ea1ch to\u00e1n mua h\u00e0ng c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u t\u00e0i kho\u1ea3n kh\u00e1c nhau. Trong \u0111\u00f3,<\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">TK 152 th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u doanh nghi\u1ec7p mua v\u1ec1 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh;<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">TK 153 ph\u1ea3n \u00e1nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">TK 156 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh h\u00e0ng h\u00f3a mua v\u00e0o nh\u1eb1m m\u1ee5c \u0111\u00edch kinh doanh.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">B\u00ean c\u1ea1nh t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c h\u00e0ng mua, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 ghi nh\u1eadn v\u00e0o TK 133 theo \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh qua TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n n\u1ebfu ch\u01b0a thanh to\u00e1n, ho\u1eb7c c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n nh\u01b0 TK 111, TK 112 n\u1ebfu \u0111\u00e3 chi tr\u1ea3.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng TK 151 \u2013 H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng khi h\u00e0ng \u0111\u00e3 thu\u1ed9c quy\u1ec1n ki\u1ec3m so\u00e1t theo \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 ch\u01b0a v\u1ec1 nh\u1eadp kho.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">N\u1ebfu doanh nghi\u1ec7p mua h\u00e0ng b\u1eb1ng ti\u1ec1n t\u1ea1m \u1ee9ng th\u00ec giao d\u1ecbch c\u00f2n li\u00ean quan \u0111\u1ebfn TK 141 \u2013 T\u1ea1m \u1ee9ng.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">2. C\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n mua h\u00e0ng theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/h2>\n<p><img decoding=\"async\" class=\"size-full wp-image-48939 aligncenter\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/cac-nghiep-vu-hach-toan-mua-hang-2.png\" alt=\"C\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n mua h\u00e0ng \" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/cac-nghiep-vu-hach-toan-mua-hang-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/cac-nghiep-vu-hach-toan-mua-hang-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/cac-nghiep-vu-hach-toan-mua-hang-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><\/h2>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn, tr\u00ecnh b\u00e0y theo t\u1eebng b\u00fat to\u00e1n \u0111\u1ec3 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tra c\u1ee9u v\u00e0 \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp.<\/p>\n<h3 style=\"text-align: justify;\">2.1 H\u1ea1ch to\u00e1n mua h\u00e0ng h\u00f3a nh\u1eadp kho<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, \u0111\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean nh\u1ea5t. Theo h\u01b0\u1edbng d\u1eabn TK 156 t\u1ea1i Th\u00f4ng t\u01b0 99, h\u00e0ng h\u00f3a l\u00e0 nh\u1eefng lo\u1ea1i v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m doanh nghi\u1ec7p mua v\u1ec1 v\u1edbi m\u1ee5c \u0111\u00edch b\u00e1n bu\u00f4n ho\u1eb7c b\u00e1n l\u1ebb. Gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a mua v\u00e0o g\u1ed3m gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed thu mua li\u00ean quan; c\u00e1c kho\u1ea3n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Khi mua h\u00e0ng h\u00f3a v\u1ec1 nh\u1eadp kho, k\u1ebf to\u00e1n c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 ghi nh\u1eadn:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Mua h\u00e0ng h\u00f3a nh\u1eadp kho, ch\u01b0a thanh to\u00e1n<\/td>\n<td>N\u1ee3 TK 156 \u2013 Gi\u00e1 mua ch\u01b0a thu\u1ebf<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<p>C\u00f3 TK 331 \u2013 T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/td>\n<td>Ph\u1ea7n VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a. C\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho, c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p.<\/td>\n<\/tr>\n<tr>\n<td>Mua h\u00e0ng h\u00f3a thanh to\u00e1n ngay b\u1eb1ng ti\u1ec1n m\u1eb7t<\/td>\n<td>N\u1ee3 TK 156 \u2013 Gi\u00e1 mua ch\u01b0a thu\u1ebf<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p>C\u00f3 TK 111 \u2013 T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/td>\n<td>Ch\u1ec9 s\u1eed d\u1ee5ng khi doanh nghi\u1ec7p th\u1ef1c t\u1ebf thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/td>\n<\/tr>\n<tr>\n<td>Mua h\u00e0ng h\u00f3a v\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/td>\n<td>N\u1ee3 TK 156 \u2013 Gi\u00e1 mua ch\u01b0a thu\u1ebf<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p>C\u00f3 TK 112 \u2013 T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/td>\n<td>C\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb thanh to\u00e1n, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo ph\u00e1p lu\u1eadt thu\u1ebf.<\/td>\n<\/tr>\n<tr>\n<td>Mua h\u00e0ng h\u00f3a b\u1eb1ng ti\u1ec1n t\u1ea1m \u1ee9ng<\/td>\n<td>N\u1ee3 TK 156 \u2013 Gi\u00e1 mua ch\u01b0a thu\u1ebf<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p>C\u00f3 TK 141 \u2013 S\u1ed1 ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng<\/td>\n<td>C\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 t\u1ea1m \u1ee9ng, quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng c\u1ee7a nh\u00e2n vi\u00ean.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u0169ng c\u1ea7n l\u01b0u \u00fd r\u1eb1ng gi\u00e1 mua kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a. Theo Th\u00f4ng t\u01b0 99, gi\u00e1 g\u1ed1c c\u00f2n c\u00f3 th\u1ec3 bao g\u1ed3m chi ph\u00ed b\u1ea3o hi\u1ec3m, thu\u00ea kho, thu\u00ea b\u1ebfn b\u00e3i, v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n v\u00e0 c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u01b0a h\u00e0ng t\u1eeb n\u01a1i mua v\u1ec1 kho.<\/p>\n<h3 style=\"text-align: justify;\">2.2 H\u1ea1ch to\u00e1n mua nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kho<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu h\u00e0ng mua v\u1ec1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o TK 156 ch\u1ec9 v\u00ec \u0111\u00e2y l\u00e0 \u201ch\u00e0ng mua\u201d. Theo Th\u00f4ng t\u01b0 99, h\u00e0ng mua v\u1ec1 l\u00e0m nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 152. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng v\u1eeba \u0111\u1ec3 b\u00e1n v\u1eeba \u0111\u1ec3 s\u1eed d\u1ee5ng l\u00e0m nguy\u00ean v\u1eadt li\u1ec7u m\u00e0 kh\u00f4ng th\u1ec3 ph\u00e2n bi\u1ec7t r\u00f5 m\u1ee5c \u0111\u00edch th\u00ec c\u0169ng ph\u1ea3n \u00e1nh v\u00e0o TK 152.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Mua nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kho, ch\u01b0a thanh to\u00e1n<\/td>\n<td>N\u1ee3 TK 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/td>\n<td>C\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 v\u1eadt t\u01b0 mua v\u1ec1 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh.<\/td>\n<\/tr>\n<tr>\n<td>Mua nguy\u00ean v\u1eadt li\u1ec7u, thanh to\u00e1n ngay b\u1eb1ng ti\u1ec1n m\u1eb7t<\/td>\n<td>N\u1ee3 TK 152<\/p>\n<p>N\u1ee3 TK 133<\/p>\n<p>C\u00f3 TK 111<\/td>\n<td>C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/td>\n<\/tr>\n<tr>\n<td>Mua nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/td>\n<td>N\u1ee3 TK 152<\/p>\n<p>N\u1ee3 TK 133<\/p>\n<p>C\u00f3 TK 112<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu s\u1ed1 ti\u1ec1n thanh to\u00e1n v\u1edbi c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p.<\/td>\n<\/tr>\n<tr>\n<td>Mua nguy\u00ean v\u1eadt li\u1ec7u b\u1eb1ng ti\u1ec1n t\u1ea1m \u1ee9ng<\/td>\n<td>N\u1ee3 TK 152<\/p>\n<p>N\u1ee3 TK 133<\/p>\n<p>C\u00f3 TK 141<\/td>\n<td>C\u1ea7n ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 thanh to\u00e1n t\u1ea1m \u1ee9ng theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 doanh nghi\u1ec7p mua nguy\u00ean v\u1eadt li\u1ec7u gi\u00e1 ch\u01b0a VAT 100 tri\u1ec7u \u0111\u1ed3ng, VAT 10%, ch\u01b0a thanh to\u00e1n:<\/p>\n<table>\n<tbody>\n<tr>\n<td>Tr\u01b0\u1eddng h\u1ee3p<\/td>\n<td>B\u00fat to\u00e1n<\/td>\n<td>L\u01b0u \u00fd<\/td>\n<\/tr>\n<tr>\n<td>Nh\u1eadp nguy\u00ean v\u1eadt li\u1ec7u v\u00e0o kho<\/td>\n<td>N\u1ee3 TK 152: 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>N\u1ee3 TK 133: 10 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>C\u00f3 TK 331: 110 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td>N\u1ebfu VAT \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb th\u00ec kh\u00f4ng c\u1ed9ng 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0o gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang ngay th\u1eddi \u0111i\u1ec3m mua gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng h\u00e0ng t\u1ed3n kho b\u1ecb ph\u1ea3n \u00e1nh sai gi\u1eefa nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 h\u00e0ng h\u00f3a, t\u1eeb \u0111\u00f3 h\u1ea1n ch\u1ebf sai l\u1ec7ch khi t\u00ednh gi\u00e1 th\u00e0nh, xu\u1ea5t kho, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h3 style=\"text-align: justify;\">2.3 H\u1ea1ch to\u00e1n mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho<\/h3>\n<p style=\"text-align: justify;\">C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 mua v\u1ec1 \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean TK 153. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u tr\u00ean TK 152 v\u00e0 h\u00e0ng h\u00f3a tr\u00ean TK 156.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho, ch\u01b0a thanh to\u00e1n<\/td>\n<td>N\u1ee3 TK 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/td>\n<td>Kh\u00f4ng ghi nh\u1eadn v\u00e0o TK 156 n\u1ebfu c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c mua \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng n\u1ed9i b\u1ed9.<\/td>\n<\/tr>\n<tr>\n<td>Mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thanh to\u00e1n ngay<\/td>\n<td>N\u1ee3 TK 153<\/p>\n<p>N\u1ee3 TK 133<\/p>\n<p>C\u00f3 TK 111\/112<\/td>\n<td>X\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n th\u1ef1c t\u1ebf.<\/td>\n<\/tr>\n<tr>\n<td>Xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u1ec3 s\u1eed d\u1ee5ng<\/td>\n<td>N\u1ee3 TK chi ph\u00ed ho\u1eb7c TK 242, t\u00f9y tr\u01b0\u1eddng h\u1ee3p<\/p>\n<p>C\u00f3 TK 153<\/td>\n<td>C\u00e1ch ghi nh\u1eadn ti\u1ebfp theo ph\u1ee5 thu\u1ed9c gi\u00e1 tr\u1ecb, th\u1eddi gian s\u1eed d\u1ee5ng, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00ean th\u1ed1ng nh\u1ea5t ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i ngay t\u1eeb kh\u00e2u mua h\u00e0ng. N\u1ebfu danh m\u1ee5c v\u1eadt t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i r\u00f5, c\u00f9ng m\u1ed9t lo\u1ea1i h\u00e0ng c\u00f3 th\u1ec3 b\u1ecb ghi nh\u1eadn kh\u00f4ng nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3.<\/p>\n<h3 style=\"text-align: justify;\">2.4 H\u1ea1ch to\u00e1n mua h\u00e0ng s\u1eed d\u1ee5ng ngay, kh\u00f4ng qua kho<\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 ho\u1eb7c d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n b\u01b0\u1edbc nh\u1eadp kho. N\u1ebfu doanh nghi\u1ec7p mua v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, b\u00e1n h\u00e0ng ho\u1eb7c qu\u1ea3n l\u00fd, k\u1ebf to\u00e1n ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 99, c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 li\u00ean quan g\u1ed3m TK 241, 242, 621, 623, 627, 641, 642&#8230; t\u00f9y b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Mua nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho s\u1ea3n xu\u1ea5t<\/td>\n<td>N\u1ee3 TK 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/331<\/td>\n<td>Ch\u1ec9 \u00e1p d\u1ee5ng khi v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c \u0111\u01b0a th\u1eb3ng v\u00e0o s\u1ea3n xu\u1ea5t v\u00e0 kh\u00f4ng qua kho.<\/td>\n<\/tr>\n<tr>\n<td>Mua v\u1eadt t\u01b0 ph\u1ee5c v\u1ee5 c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n<\/td>\n<td>N\u1ee3 TK 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/p>\n<p>N\u1ee3 TK 133, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/331<\/td>\n<td>C\u1ea7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n mua th\u1ef1c s\u1ef1 li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng.<\/td>\n<\/tr>\n<tr>\n<td>Mua d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng<\/td>\n<td>N\u1ee3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n<p>N\u1ee3 TK 133, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/331<\/td>\n<td>T\u00e0i kho\u1ea3n chi ph\u00ed ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/td>\n<\/tr>\n<tr>\n<td>Mua d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td>\n<td>N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/p>\n<p>N\u1ee3 TK 133, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/331<\/td>\n<td>Kh\u00f4ng \u0111\u01b0a v\u00e0o h\u00e0ng t\u1ed3n kho n\u1ebfu d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngay.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 doanh nghi\u1ec7p mua nguy\u00ean v\u1eadt li\u1ec7u 50 tri\u1ec7u \u0111\u1ed3ng, VAT 10%, \u0111\u01b0a th\u1eb3ng v\u00e0o s\u1ea3n xu\u1ea5t v\u00e0 ch\u01b0a thanh to\u00e1n:<\/p>\n<table>\n<tbody>\n<tr>\n<td>Tr\u01b0\u1eddng h\u1ee3p<\/td>\n<td>B\u00fat to\u00e1n<\/td>\n<td>L\u01b0u \u00fd<\/td>\n<\/tr>\n<tr>\n<td>Mua v\u1eadt t\u01b0 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho s\u1ea3n xu\u1ea5t<\/td>\n<td>N\u1ee3 TK 621: 50 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>N\u1ee3 TK 133: 5 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>C\u00f3 TK 331: 55 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td>Kh\u00f4ng ghi N\u1ee3 TK 152 n\u1ebfu h\u00e0ng kh\u00f4ng nh\u1eadp kho m\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m c\u1ea7n ki\u1ec3m so\u00e1t \u1edf \u0111\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c h\u00e0ng mua d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng n\u00e0o. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 k\u1ebf to\u00e1n l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00f9 h\u1ee3p.<\/p>\n<h3 style=\"text-align: justify;\">2.5 H\u1ea1ch to\u00e1n mua h\u00e0ng giao b\u00e1n ngay, kh\u00f4ng qua kho<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00e0ng v\u00e0 giao th\u1eb3ng cho kh\u00e1ch h\u00e0ng, kh\u00f4ng \u0111\u01b0a h\u00e0ng v\u1ec1 kho, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean t\u1ea1o th\u00eam m\u1ed9t v\u00f2ng nh\u1eadp kho r\u1ed3i xu\u1ea5t kho n\u1ebfu th\u1ef1c t\u1ebf h\u00e0ng kh\u00f4ng \u0111i qua kho doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn TK 156 t\u1ea1i Th\u00f4ng t\u01b0 99, h\u00e0ng h\u00f3a mua ngo\u00e0i nh\u1eadp kho \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o TK 156; v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua \u0111\u1ec3 giao b\u00e1n ngay, vi\u1ec7c ghi nh\u1eadn gi\u00e1 v\u1ed1n c\u1ea7n c\u0103n c\u1ee9 b\u1ea3n ch\u1ea5t giao d\u1ecbch, h\u01b0\u1edbng d\u1eabn t\u00e0i kho\u1ea3n li\u00ean quan.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Mua h\u00e0ng giao b\u00e1n ngay cho kh\u00e1ch h\u00e0ng, kh\u00f4ng qua kho<\/td>\n<td>N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/331<\/td>\n<td>C\u1ea7n b\u1ea3o \u0111\u1ea3m h\u00e0ng th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c giao th\u1eb3ng cho kh\u00e1ch h\u00e0ng, \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n.<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng \u0111\u00e3 nh\u1eadp kho r\u1ed3i m\u1edbi xu\u1ea5t b\u00e1n<\/td>\n<td>Khi mua: N\u1ee3 TK 156; N\u1ee3 TK 133; C\u00f3 TK 111\/112\/331.Khi b\u00e1n: N\u1ee3 TK 632; C\u00f3 TK 156<\/td>\n<td>Kh\u00f4ng \u00e1p d\u1ee5ng b\u00fat to\u00e1n mua giao th\u1eb3ng n\u1ebfu h\u00e0ng \u0111\u00e3 th\u1ef1c t\u1ebf nh\u1eadp kho.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">S\u1ef1 kh\u00e1c bi\u1ec7t n\u1eb1m \u1edf d\u00f2ng v\u1eadn \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a. N\u1ebfu h\u00e0ng \u0111i qua kho, ph\u1ea3i ph\u1ea3n \u00e1nh nh\u1eadp \u2013 xu\u1ea5t kho. N\u1ebfu giao th\u1eb3ng, kh\u00f4ng n\u00ean l\u00e0m ph\u00e1t sinh s\u1ed1 li\u1ec7u t\u1ed3n kho gi\u1ea3 t\u1ea1o.<\/p>\n<h3 style=\"text-align: justify;\">2.6 H\u1ea1ch to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/h3>\n<p style=\"text-align: justify;\">TK 151 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua nh\u01b0ng cu\u1ed1i k\u1ef3 v\u1eabn \u0111ang tr\u00ean \u0111\u01b0\u1eddng ho\u1eb7c ch\u01b0a ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c nh\u1eadp kho theo \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t k\u1ef9 tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5, \u0111\u1eb7c bi\u1ec7t t\u1ea1i doanh nghi\u1ec7p c\u00f3 th\u1eddi gian v\u1eadn chuy\u1ec3n d\u00e0i ho\u1eb7c th\u01b0\u1eddng xuy\u00ean nh\u1eadp kh\u1ea9u.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Cu\u1ed1i k\u1ef3 h\u00e0ng mua \u0111\u00e3 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu nh\u01b0ng ch\u01b0a v\u1ec1 nh\u1eadp kho<\/td>\n<td>N\u1ee3 TK 151 \u2013 H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/331<\/td>\n<td>C\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh giao d\u1ecbch mua v\u00e0 t\u00ecnh tr\u1ea1ng h\u00e0ng \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng v\u1ec1 nh\u1eadp kho k\u1ef3 sau<\/td>\n<td>N\u1ee3 TK 152\/153\/156 \u2013 T\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p<\/p>\n<p>C\u00f3 TK 151<\/td>\n<td>Khi h\u00e0ng th\u1ef1c t\u1ebf v\u1ec1, chuy\u1ec3n gi\u00e1 tr\u1ecb t\u1eeb TK 151 sang t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn TK 156 t\u1ea1i Th\u00f4ng t\u01b0 99, h\u00e0ng h\u00f3a mua ngo\u00e0i nh\u1eadp kho \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan. V\u1edbi h\u00e0ng ch\u01b0a v\u1ec1 cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn TK 151 thay v\u00ec \u0111\u01b0a ngay v\u00e0o h\u00e0ng t\u1ed3n kho t\u1ea1i kho.<\/p>\n<h3 style=\"text-align: justify;\">2.7 H\u1ea1ch to\u00e1n chi ph\u00ed thu mua h\u00e0ng h\u00f3a<\/h3>\n<p style=\"text-align: justify;\">Chi ph\u00ed thu mua l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n c\u1ee7a gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a m\u00e0 k\u1ebf to\u00e1n kh\u00f4ng n\u00ean b\u1ecf qua. Th\u00f4ng t\u01b0 99 n\u00eau c\u00e1c kho\u1ea3n nh\u01b0 b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a, thu\u00ea kho, thu\u00ea b\u1ebfn b\u00e3i, v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n, hao h\u1ee5t t\u1ef1 nhi\u00ean trong \u0111\u1ecbnh m\u1ee9c ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thu mua.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng mua \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a<\/td>\n<td>N\u1ee3 TK 156<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/141\/331<\/td>\n<td>Chi ph\u00ed ph\u1ea3i li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh \u0111\u01b0a h\u00e0ng t\u1eeb n\u01a1i mua v\u1ec1 doanh nghi\u1ec7p.<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed thu mua \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 v\u1ed1n<\/td>\n<td>N\u1ee3 TK 632<\/p>\n<p>N\u1ee3 TK 133, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/141\/331<\/td>\n<td>Th\u00f4ng t\u01b0 99 cho ph\u00e9p x\u1eed l\u00fd v\u00e0o gi\u00e1 v\u1ed1n trong tr\u01b0\u1eddng h\u1ee3p ph\u00f9 h\u1ee3p, trong \u0111\u00f3 c\u00f3 chi ph\u00ed thu mua gi\u00e1 tr\u1ecb nh\u1ecf li\u00ean quan \u0111\u1ebfn nhi\u1ec1u m\u1eb7t h\u00e0ng.<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed thu mua li\u00ean quan \u0111\u1ebfn nhi\u1ec1u m\u1eb7t h\u00e0ng<\/td>\n<td>N\u1ee3 TK 156<\/p>\n<p>N\u1ee3 TK 133, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112\/331<\/td>\n<td>N\u1ebfu ph\u00e2n b\u1ed5 cho nhi\u1ec1u m\u1eb7t h\u00e0ng, doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p v\u00e0 \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m c\u1ea7n tr\u00e1nh l\u00e0 m\u1eb7c \u0111\u1ecbnh m\u1ecdi chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u1ec1u \u0111\u01b0a v\u00e0o TK 641. N\u1ebfu chi ph\u00ed ph\u00e1t sinh tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0a h\u00e0ng mua v\u1ec1 kho, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t vi\u1ec7c c\u1ea5u th\u00e0nh gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh.<\/p>\n<h3 style=\"text-align: justify;\">2.8 H\u1ea1ch to\u00e1n mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/h3>\n<p style=\"text-align: justify;\">Khi mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, k\u1ebf to\u00e1n ph\u1ea3i t\u00e1ch gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u1edbi ph\u1ea7n l\u00e3i ph\u00e1t sinh do thanh to\u00e1n ch\u1eadm. Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng d\u1eabn h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay, c\u00f2n kho\u1ea3n l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ecbnh k\u1ef3 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn h\u00e0ng mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/td>\n<td>N\u1ee3 TK 156 \u2013 Theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 111\/112 \u2013 S\u1ed1 \u0111\u00e3 tr\u1ea3 ngay<\/p>\n<p>C\u00f3 TK 331 \u2013 S\u1ed1 c\u00f2n ph\u1ea3i tr\u1ea3<\/td>\n<td>Kh\u00f4ng ghi to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n tr\u1ea3 ch\u1eadm v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a.<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ecbnh k\u1ef3<\/td>\n<td>N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/p>\n<p>C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/td>\n<td>Kho\u1ea3n l\u00e3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1ch t\u00e1ch n\u00e0y gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ri\u00eang gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mua v\u00e0o v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh do ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\">2.9 H\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">Mua h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 nhi\u1ec1u kho\u1ea3n c\u1ea5u th\u00e0nh h\u01a1n giao d\u1ecbch mua trong n\u01b0\u1edbc. K\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i ri\u00eang ti\u1ec1n h\u00e0ng, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u n\u1ebfu c\u00f3.<\/p>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn TK 156 t\u1ea1i Th\u00f4ng t\u01b0 99, khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, c\u00f4ng n\u1ee3 ng\u01b0\u1eddi b\u00e1n v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf li\u00ean quan; n\u1ebfu VAT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec ghi N\u1ee3 TK 133, C\u00f3 TK 33312.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u<\/td>\n<td>N\u1ee3 TK 156 \u2013 Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a<\/p>\n<p>C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/p>\n<p>C\u00f3 TK 3332 \u2013 Thu\u1ebf TT\u0110B, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 3333 \u2013 Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u<\/p>\n<p>C\u00f3 TK 33381 \u2013 Thu\u1ebf BVMT, n\u1ebfu c\u00f3<\/td>\n<td>X\u00e1c \u0111\u1ecbnh t\u1eebng lo\u1ea1i thu\u1ebf theo h\u1ed3 s\u01a1 h\u1ea3i quan, ch\u00ednh s\u00e1ch thu\u1ebf \u00e1p d\u1ee5ng cho m\u1eb7t h\u00e0ng.<\/td>\n<\/tr>\n<tr>\n<td>VAT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>N\u1ee3 TK 133<\/p>\n<p>C\u00f3 TK 33312<\/td>\n<td>Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o TK 133 ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/td>\n<\/tr>\n<tr>\n<td>VAT h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>N\u1ee3 TK 156 ho\u1eb7c t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n ph\u00f9 h\u1ee3p<\/p>\n<p>C\u00f3 TK 33312<\/td>\n<td>Kho\u1ea3n VAT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c xem x\u00e9t t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, n\u1ebfu doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u1edbi c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p. C\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u00eam t\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u.<\/p>\n<h3 style=\"text-align: justify;\">2.10 H\u1ea1ch to\u00e1n mua h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7<\/h3>\n<p style=\"text-align: justify;\">Mua h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd t\u1ef7 gi\u00e1. Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n m\u1ed9t ph\u1ea7n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc; ph\u1ea7n c\u00f2n ch\u01b0a thanh to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Mua h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7, ch\u01b0a \u1ee9ng tr\u01b0\u1edbc<\/td>\n<td>N\u1ee3 TK 152\/156&#8230;N\u1ee3 TK 133, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 331<\/td>\n<td>X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn giao d\u1ecbch theo quy \u0111\u1ecbnh.<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u00e3 \u1ee9ng tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/td>\n<td>N\u1ee3 TK 152\/156&#8230;N\u1ee3 TK 133, n\u1ebfu c\u00f3<\/p>\n<p>C\u00f3 TK 331<\/p>\n<p>C\u00f3 TK 141\/112&#8230; t\u00f9y c\u00e1ch thanh to\u00e1n v\u00e0 b\u1ea3n ch\u1ea5t kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc<\/td>\n<td>Ph\u1ea7n gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc; ph\u1ea7n c\u00f2n l\u1ea1i theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u th\u01b0\u1eddng xuy\u00ean, n\u00ean theo d\u00f5i ri\u00eang t\u1eebng kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc, t\u1eebng nh\u00e0 cung c\u1ea5p \u0111\u1ec3 tr\u00e1nh nh\u1ea7m t\u1ef7 gi\u00e1 khi ghi nh\u1eadn h\u00e0ng mua, c\u00f4ng n\u1ee3.<\/p>\n<h3 style=\"text-align: justify;\">2.11 H\u1ea1ch to\u00e1n h\u00e0ng mua tr\u1ea3 l\u1ea1i nh\u00e0 cung c\u1ea5p<\/h3>\n<p style=\"text-align: justify;\">Khi h\u00e0ng mua kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ph\u1ea9m ch\u1ea5t ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 doanh nghi\u1ec7p tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u00f4ng n\u1ee3 ho\u1eb7c kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a cho nh\u00e0 cung c\u1ea5p, ch\u01b0a thanh to\u00e1n<\/td>\n<td>N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/p>\n<p>C\u00f3 TK 156 \u2013 Gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i<\/p>\n<p>C\u00f3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng<\/td>\n<td>Gi\u1ea3m c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u1ea3m h\u00e0ng t\u1ed3n kho, VAT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/td>\n<\/tr>\n<tr>\n<td>Tr\u1ea3 l\u1ea1i h\u00e0ng \u0111\u00e3 thanh to\u00e1n, \u0111\u01b0\u1ee3c nh\u00e0 cung c\u1ea5p ho\u00e0n ti\u1ec1n<\/td>\n<td>N\u1ee3 TK 111\/112<\/p>\n<p>C\u00f3 TK 156<\/p>\n<p>C\u00f3 TK 133<\/td>\n<td>C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb ho\u00e0n ti\u1ec1n, h\u1ed3 s\u01a1 tr\u1ea3 h\u00e0ng.<\/td>\n<\/tr>\n<tr>\n<td>Tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng mua<\/td>\n<td>N\u1ee3 TK 331\/111\/112<\/p>\n<p>C\u00f3 TK 156<\/p>\n<p>C\u00f3 TK 133<\/td>\n<td>Ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh ph\u1ea7n h\u00e0ng th\u1ef1c t\u1ebf tr\u1ea3 l\u1ea1i v\u00e0 VAT t\u01b0\u01a1ng \u1ee9ng.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua ngo\u00e0i kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ph\u1ea9m ch\u1ea5t ph\u1ea3i tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n, k\u1ebf to\u00e1n ghi gi\u1ea3m TK 156 v\u00e0 TK 133 t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu ho\u1eb7c gi\u1ea3m c\u00f4ng n\u1ee3 t\u00f9y ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd.<\/p>\n<h3 style=\"text-align: justify;\">2.12 H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/h3>\n<p style=\"text-align: justify;\">Gi\u1ea3m gi\u00e1 h\u00e0ng mua th\u01b0\u1eddng ph\u00e1t sinh sau khi doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn h\u00e0ng, ch\u1eb3ng h\u1ea1n do h\u00e0ng k\u00e9m ph\u1ea9m ch\u1ea5t, sai quy c\u00e1ch ho\u1eb7c theo th\u1ecfa thu\u1eadn v\u1edbi nh\u00e0 cung c\u1ea5p. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh h\u00e0ng \u0111\u00e3 b\u00e1n hay v\u1eabn c\u00f2n t\u1ed3n kho \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang ch\u1ec9 ti\u00eau.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Gi\u1ea3m gi\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0ng c\u00f2n t\u1ed3n kho<\/td>\n<td>N\u1ee3 TK 111\/112\/331<\/p>\n<p>C\u00f3 TK 156<\/p>\n<p>C\u00f3 TK 133<\/td>\n<td>Kho\u1ea3n gi\u1ea3m gi\u00e1 li\u00ean quan \u0111\u1ebfn h\u00e0ng c\u00f2n t\u1ed3n ph\u1ea3i l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho v\u00e0 VAT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/td>\n<\/tr>\n<tr>\n<td>Gi\u1ea3m gi\u00e1 li\u00ean quan \u0111\u1ebfn h\u00e0ng \u0111\u00e3 b\u00e1n<\/td>\n<td>N\u1ee3 TK 111\/112\/331<\/p>\n<p>C\u00f3 TK 632<\/p>\n<p>C\u00f3 TK 133<\/td>\n<td>Ph\u1ea7n gi\u1ea3m gi\u00e1 li\u00ean quan \u0111\u1ebfn h\u00e0ng \u0111\u00e3 ti\u00eau th\u1ee5 \u0111\u01b0\u1ee3c xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 v\u1ed1n.<\/td>\n<\/tr>\n<tr>\n<td>Gi\u1ea3m gi\u00e1 li\u00ean quan \u0111\u1ed3ng th\u1eddi \u0111\u1ebfn h\u00e0ng t\u1ed3n v\u00e0 h\u00e0ng \u0111\u00e3 b\u00e1n<\/td>\n<td>N\u1ee3 TK 111\/112\/331<\/p>\n<p>C\u00f3 TK 156<\/p>\n<p>C\u00f3 TK 632<\/p>\n<p>C\u00f3 TK 133<\/td>\n<td>C\u1ea7n ph\u00e2n b\u1ed5 kho\u1ea3n gi\u1ea3m gi\u00e1 cho ph\u1ea7n h\u00e0ng c\u00f2n t\u1ed3n, ph\u1ea7n \u0111\u00e3 ti\u00eau th\u1ee5 theo c\u0103n c\u1ee9 ph\u00f9 h\u1ee3p.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh TK 156 b\u00ean C\u00f3 bao g\u1ed3m chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u1ee7a h\u00e0ng h\u00f3a mua v\u1ec1, \u0111\u1ed3ng th\u1eddi gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n c\u0169ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m TK 156.<\/p>\n<h3 style=\"text-align: justify;\">3 \u0110i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5<\/h3>\n<p style=\"text-align: justify;\">Sau khi ho\u00e0n t\u1ea5t \u0111\u1ecbnh kho\u1ea3n, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra vi\u1ec7c \u201cN\u1ee3 \u2013 C\u00f3 \u0111\u00e3 c\u00e2n ch\u01b0a\u201d. V\u1edbi nghi\u1ec7p v\u1ee5 mua h\u00e0ng, c\u1ea7n ki\u1ec3m tra s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa ch\u1ee9ng t\u1eeb mua h\u00e0ng, h\u00e0ng t\u1ed3n kho, thu\u1ebf GTGT v\u00e0 c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u1ee9 nh\u1ea5t, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n v\u1edbi phi\u1ebfu nh\u1eadp kho ho\u1eb7c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng \u0111\u00e3 nh\u1eadn. N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3 c\u00f3 nh\u01b0ng h\u00e0ng ch\u01b0a v\u1ec1, c\u1ea7n xem x\u00e9t vi\u1ec7c ghi nh\u1eadn h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng thay v\u00ec \u0111\u01b0a v\u00e0o t\u1ed3n kho.<\/li>\n<li aria-level=\"1\">Th\u1ee9 hai, ki\u1ec3m tra gi\u00e1 tr\u1ecb h\u00e0ng mua c\u00f3 bao g\u1ed3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp c\u1ea5u th\u00e0nh gi\u00e1 g\u1ed1c hay ch\u01b0a. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n ho\u1eb7c th\u01b0\u1eddng xuy\u00ean nh\u1eadp kh\u1ea9u.<\/li>\n<li aria-level=\"1\">Th\u1ee9 ba, \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 TK 331 v\u1edbi c\u00f4ng n\u1ee3 th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng nh\u00e0 cung c\u1ea5p. C\u00e1c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc, h\u00e0ng tr\u1ea3 l\u1ea1i, gi\u1ea3m gi\u00e1, thanh to\u00e1n trong k\u1ef3 c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi \u0111\u1ed1i t\u00e1c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng nh\u1ea5n m\u1ea1nh vi\u1ec7c tri\u1ec3n khai Th\u00f4ng t\u01b0 99 g\u1eafn v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, \u00e1p d\u1ee5ng theo n\u0103m t\u00e0i ch\u00ednh, kh\u00f4ng \u0111\u01a1n thu\u1ea7n c\u0103n c\u1ee9 v\u00e0o ng\u00e0y giao d\u1ecbch ph\u00e1t sinh. Ch\u1eb3ng h\u1ea1n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh t\u1eeb 01\/10\/2025 \u0111\u1ebfn 30\/09\/2026 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 c\u0169 cho n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3 v\u00e0 chuy\u1ec3n sang Th\u00f4ng t\u01b0 99 t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ng\u00e0y 01\/10\/2026.<\/p>\n<h2 style=\"text-align: justify;\">\u00a03. Quy tr\u00ecnh h\u1ea1ch to\u00e1n mua h\u00e0ng chu\u1ea9n trong doanh nghi\u1ec7p<\/h2>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh h\u1ea1ch to\u00e1n mua h\u00e0ng l\u00e0 b\u01b0\u1edbc n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed, t\u1ed3n kho, c\u00f4ng n\u1ee3 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang quy tr\u00ecnh c\u00f2n gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n, tr\u00e1nh sai s\u00f3t trong ghi nh\u1eadn chi ph\u00ed c\u00f9ng n\u00e2ng cao hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh. Quy tr\u00ecnh g\u1ed3m c\u00e1c b\u01b0\u1edbc ch\u00ednh sau:<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-48940 aligncenter\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/quy-trinh-hach-toan-mua-hang-3.png\" alt=\"Quy tr\u00ecnh h\u1ea1ch to\u00e1n mua h\u00e0ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/quy-trinh-hach-toan-mua-hang-3.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/quy-trinh-hach-toan-mua-hang-3-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/quy-trinh-hach-toan-mua-hang-3-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 1: Nh\u1eadn y\u00eau c\u1ea7u mua h\u00e0ng<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u ch\u00ednh th\u1ee9c, n\u01a1i nhu c\u1ea7u mua s\u1eafm v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn (S\u1ea3n xu\u1ea5t, Kinh doanh,&#8230;) \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua v\u0103n b\u1ea3n. Y\u00eau c\u1ea7u mua h\u00e0ng ph\u1ea3i ghi r\u00f5 lo\u1ea1i h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 d\u1ef1 ki\u1ebfn, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u00f9ng th\u1eddi gian c\u1ea7n h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n ti\u1ebfp nh\u1eadn y\u00eau c\u1ea7u \u0111\u1ec3 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu ng\u00e2n s\u00e1ch. Vi\u1ec7c h\u1ea1ch to\u00e1n mua h\u00e0ng gi\u00fap x\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c h\u1ea1ch to\u00e1n s\u01a1 b\u1ed9 cho kho\u1ea3n chi ph\u00ed \u0111\u00f3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ebfu h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o kho: chu\u1ea9n b\u1ecb cho mua h\u00e0ng nh\u1eadp kho (TK 152\/156).<\/li>\n<li aria-level=\"1\">N\u1ebfu l\u00e0 d\u1ecbch v\u1ee5 ho\u1eb7c ti\u00eau hao ngay: \u0111\u1ecbnh h\u01b0\u1edbng mua h\u00e0ng kh\u00f4ng nh\u1eadp kho ho\u1eb7c mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 (TK Chi ph\u00ed li\u00ean quan).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c ki\u1ec3m duy\u1ec7t s\u1edbm gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch t\u1eeb ban \u0111\u1ea7u, ng\u0103n ng\u1eeba mua th\u1eeba, t\u1ed1i \u01b0u h\u00f3a t\u1ed3n kho \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi kho\u1ea3n chi ph\u00ed \u0111\u1ec1u c\u00f3 m\u1ee5c \u0111\u00edch r\u00f5 r\u00e0ng, t\u1ea1o n\u1ec1n t\u1ea3ng ch\u00ednh x\u00e1c cho c\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n ti\u1ebfp theo.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: B\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t y\u00eau c\u1ea7u mua 500kg nguy\u00ean li\u1ec7u ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t. K\u1ebf to\u00e1n ki\u1ec3m tra ng\u00e2n s\u00e1ch, t\u00ednh gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh, ghi nh\u1eadn s\u01a1 b\u1ed9 \u0111\u1ec3 theo d\u00f5i chi ph\u00ed, t\u1ed3n kho, \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb cho c\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n ti\u1ebfp theo. Vi\u1ec7c ki\u1ec3m duy\u1ec7t s\u1edbm gi\u00fap doanh nghi\u1ec7p tr\u00e1nh mua th\u1eeba ho\u1eb7c thi\u1ebfu, \u0111\u1ed3ng th\u1eddi ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 2: L\u1eadp \u0111\u01a1n \u0111\u1eb7t h\u00e0ng (Purchase Order &#8211; PO)<\/h3>\n<p style=\"text-align: justify;\">Sau khi y\u00eau c\u1ea7u mua h\u00e0ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, ph\u00f2ng mua h\u00e0ng s\u1ebd ch\u00ednh th\u1ee9c l\u1eadp \u0111\u01a1n \u0111\u1eb7t h\u00e0ng (PO) sau \u0111\u00f3 g\u1eedi cho nh\u00e0 cung c\u1ea5p. PO l\u00e0 cam k\u1ebft ph\u00e1p l\u00fd, chi ti\u1ebft h\u00f3a c\u00e1c \u0111i\u1ec1u kho\u1ea3n quan tr\u1ecdng c\u1ee7a giao d\u1ecbch, bao g\u1ed3m: s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, \u0111i\u1ec1u ki\u1ec7n giao nh\u1eadn v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n c\u00f9ng c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1ec1 chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1.<\/p>\n<p style=\"text-align: justify;\">PO l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 k\u1ebf to\u00e1n d\u1ef1 ki\u1ebfn ghi nh\u1eadn gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf. K\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o PO \u0111\u1ec3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh mua s\u1eafm gi\u1ea3m gi\u00e1 (n\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i).<\/li>\n<li aria-level=\"1\">L\u1eadp k\u1ebf ho\u1ea1ch thanh to\u00e1n, ph\u00e2n lo\u1ea1i giao d\u1ecbch l\u00e0 tr\u1ea3 ti\u1ec1n ngay hay ch\u01b0a tr\u1ea3 ti\u1ec1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">PO gi\u00fap ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd gi\u00e1 mua \u0111\u00e3 th\u1ecfa thu\u1eadn, \u0111\u1ed3ng th\u1eddi thi\u1ebft l\u1eadp n\u1ec1n t\u1ea3ng cho vi\u1ec7c qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, d\u00f2ng ti\u1ec1n, \u0111\u1ea3m b\u1ea3o m\u1ecdi kho\u1ea3n thanh to\u00e1n sau n\u00e0y \u0111\u1ec1u c\u00f3 c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng r\u00f5 r\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p \u0111\u1eb7t mua 1.000 s\u1ea3n ph\u1ea9m v\u1edbi gi\u00e1 50.000 \u0111\u1ed3ng\/chi\u1ebfc, \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 5%. K\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf 47.500 \u0111\u1ed3ng\/chi\u1ebfc v\u00e0o h\u1ec7 th\u1ed1ng, \u0111\u1ed3ng th\u1eddi l\u1eadp k\u1ebf ho\u1ea1ch thanh to\u00e1n theo th\u1ecfa thu\u1eadn v\u1edbi nh\u00e0 cung c\u1ea5p.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 3: Nh\u1eadn h\u00e0ng<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c giao cho doanh nghi\u1ec7p. B\u1ed9 ph\u1eadn Kho ho\u1eb7c ng\u01b0\u1eddi nh\u1eadn h\u00e0ng ti\u1ebfn h\u00e0nh ki\u1ec3m tra th\u1ef1c t\u1ebf v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu nghi\u00eam ng\u1eb7t v\u1edbi c\u00e1c th\u00f4ng tin tr\u00ean \u0110\u01a1n \u0111\u1eb7t h\u00e0ng (PO) \u0111\u00e3 k\u00fd.<\/p>\n<p style=\"text-align: justify;\">K\u1ebft qu\u1ea3 ki\u1ec3m tra quy\u1ebft \u0111\u1ecbnh c\u00e1ch th\u1ee9c ghi nh\u1eadn h\u00e0ng t\u1ed3n kho &#8211; chi ph\u00ed:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kho: Ghi nh\u1eadn gi\u00e1 tr\u1ecb v\u00e0o TK 152 (V\u1eadt t\u01b0) ho\u1eb7c TK 156 (H\u00e0ng h\u00f3a) n\u1ebfu h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef.<\/li>\n<li aria-level=\"1\">Mua h\u00e0ng kh\u00f4ng nh\u1eadp kho: Ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed li\u00ean quan (TK 621, 641, 642,&#8230;) n\u1ebfu h\u00e0ng \u0111\u01b0\u1ee3c ti\u00eau hao ngay ho\u1eb7c l\u00e0 d\u1ecbch v\u1ee5.<\/li>\n<li aria-level=\"1\">Nghi\u1ec7p mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5: Ghi nh\u1eadn c\u00e1c chi ph\u00ed ph\u1ee5 tr\u1ee3 ph\u00e1t sinh k\u00e8m theo nh\u01b0 v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1 c\u00f9ng ph\u00e2n b\u1ed5 ch\u00fang v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">X\u00e1c nh\u1eadn ch\u00ednh x\u00e1c s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng nh\u1eadn gi\u00fap ki\u1ec3m so\u00e1t t\u1ed3n kho th\u1ef1c t\u1ebf \u0111\u1ed3ng th\u1eddi cung c\u1ea5p d\u1eef li\u1ec7u ban \u0111\u1ea7u v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u1ec3 chu\u1ea9n b\u1ecb cho vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf, c\u00f4ng n\u1ee3.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: C\u00f4ng ty nh\u1eadn 1.000 kg nguy\u00ean li\u1ec7u, ki\u1ec3m tra \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng. K\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed v\u00e0o TK 152, t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u00e1p d\u1ee5ng nghi\u1ec7p v\u1ee5 mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 khi c\u00f3 ph\u00ed v\u1eadn chuy\u1ec3n ho\u1eb7c b\u1ea3o tr\u00ec \u0111i k\u00e8m.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 4: Ki\u1ec3m tra &#8211; ghi nh\u1eadn h\u00f3a \u0111\u01a1n<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc k\u1ebf to\u00e1n ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u0169ng nh\u01b0 ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n t\u1eeb nh\u00e0 cung c\u1ea5p tr\u01b0\u1edbc khi ghi s\u1ed5 ch\u00ednh th\u1ee9c. K\u1ebf to\u00e1n \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n v\u1edbi \u0110\u01a1n \u0111\u1eb7t h\u00e0ng (PO) c\u00f9ng Phi\u1ebfu nh\u1eadn h\u00e0ng (B\u01b0\u1edbc 3) \u0111\u1ec3 x\u00e1c nh\u1eadn t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n, gi\u00e1 ch\u01b0a thu\u1ebf, thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc n\u00e0y \u0111\u1ea3m b\u1ea3o m\u1ecdi giao d\u1ecbch \u0111\u1ec1u h\u1ee3p ph\u00e1p, l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u00e2n lo\u1ea1i c\u00f4ng n\u1ee3: X\u00e1c \u0111\u1ecbnh giao d\u1ecbch l\u00e0 mua h\u00e0ng tr\u1ea3 ti\u1ec1n ngay hay ch\u01b0a tr\u1ea3 ti\u1ec1n (ghi nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0o TK 331).<\/li>\n<li aria-level=\"1\">X\u00e1c nh\u1eadn Thu\u1ebf GTGT: Ghi nh\u1eadn Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ee3 TK 133).<\/li>\n<li aria-level=\"1\">\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb: Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh cu\u1ed1i c\u00f9ng cho c\u00e1c kho\u1ea3n h\u1ea1ch to\u00e1n mua h\u00e0ng gi\u1ea3m gi\u00e1 theo th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u thanh to\u00e1n ch\u00ednh x\u00e1c, tr\u00e1nh sai s\u00f3t trong ghi nh\u1eadn c\u00f4ng n\u1ee3, chi ph\u00ed, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: H\u00f3a \u0111\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng, chi\u1ebft kh\u1ea5u 5%, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf 47,5 tri\u1ec7u \u0111\u1ed3ng c\u00f9ng thu\u1ebf GTGT kh\u1ea5u tr\u1eeb 10% v\u00e0o TK 133.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 5: H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 mua h\u00e0ng<\/h3>\n<p style=\"text-align: justify;\">Sau khi h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra, x\u00e1c nh\u1eadn l\u00e0 h\u1ee3p l\u1ec7 (B\u01b0\u1edbc 4), k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ghi nh\u1eadn ch\u00ednh th\u1ee9c c\u00e1c b\u00fat to\u00e1n v\u00e0o h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb ch\u1ee9ng t\u1eeb sang s\u1ed5 s\u00e1ch, bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Mua h\u00e0ng nh\u1eadp kho: Ghi t\u0103ng t\u00e0i s\u1ea3n h\u00e0ng t\u1ed3n kho (N\u1ee3 TK 152\/156) c\u00f9ng Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (N\u1ee3 TK 133).<\/li>\n<li aria-level=\"1\">Mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5: Ghi t\u0103ng chi ph\u00ed li\u00ean quan (N\u1ee3 TK 621, 642, v.v.).<\/li>\n<li aria-level=\"1\">H\u1ea1ch to\u00e1n c\u00f4ng n\u1ee3\/ti\u1ec1n m\u1eb7t: Ghi nh\u1eadn ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 (C\u00f3 TK 331) n\u1ebfu l\u00e0 h\u1ea1ch to\u00e1n mua h\u00e0ng ch\u01b0a tr\u1ea3 ti\u1ec1n, ho\u1eb7c ghi gi\u1ea3m ti\u1ec1n (C\u00f3 TK 111\/112) n\u1ebfu l\u00e0 mua h\u00e0ng tr\u1ea3 ti\u1ec1n ngay.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u1ea3m b\u1ea3o m\u1ecdi gi\u00e1 tr\u1ecb, t\u1eeb t\u1ed3n kho, chi ph\u00ed, \u0111\u1ebfn c\u00f4ng n\u1ee3, \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, cung c\u1ea5p d\u1eef li\u1ec7u n\u1ec1n t\u1ea3ng cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c ghi nh\u1eadn chi ti\u1ebft gi\u00fap theo d\u00f5i t\u1ed3n kho, chi ph\u00ed, c\u00f4ng n\u1ee3 ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb v\u00e0 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 mua s\u1eafm.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 6: Thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p<\/h3>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c thanh to\u00e1n th\u1ef1c t\u1ebf cho nh\u00e0 cung c\u1ea5p d\u1ef1a tr\u00ean c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u00e3 th\u1ecfa thu\u1eadn c\u00f9ng s\u1ed1 li\u1ec7u c\u00f4ng n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u1edf B\u01b0\u1edbc 5. Vi\u1ec7c thanh to\u00e1n c\u00f3 th\u1ec3 b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n giao d\u1ecbch sau \u0111\u00f3 ghi nh\u1eadn b\u00fat to\u00e1n thanh to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u1ea3m c\u00f4ng n\u1ee3: Ghi gi\u1ea3m ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 (N\u1ee3 TK 331).<\/li>\n<li aria-level=\"1\">Gi\u1ea3m ti\u1ec1n: Ghi gi\u1ea3m ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (C\u00f3 TK 111\/112).<\/li>\n<li aria-level=\"1\">Ki\u1ec3m so\u00e1t c\u00f4ng n\u1ee3: Theo d\u00f5i s\u00e1t sao c\u00e1c kho\u1ea3n thanh to\u00e1n d\u1edf dang c\u00f9ng s\u1ed1 d\u01b0 h\u1ea1ch to\u00e1n mua h\u00e0ng ch\u01b0a thanh to\u00e1n c\u00f2n l\u1ea1i.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd d\u00f2ng ti\u1ec1n chi ra, \u0111\u1ea3m b\u1ea3o thanh to\u00e1n \u0111\u00fang h\u1ea1n \u0111\u1ec3 gi\u1eef uy t\u00edn v\u1edbi nh\u00e0 cung c\u1ea5p \u0111\u1ed3ng th\u1eddi ki\u1ec3m so\u00e1t r\u1ee7i ro thanh to\u00e1n ch\u1eadm.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: N\u1ebfu mua ch\u1ecbu 50 tri\u1ec7u \u0111\u1ed3ng sau \u0111\u00f3 thanh to\u00e1n 25 tri\u1ec7u ngay, k\u1ebf to\u00e1n ghi nh\u1eadn 25 tri\u1ec7u v\u00e0o mua s\u1eafm tr\u1ea3 ti\u1ec1n ngay, 25 tri\u1ec7u c\u00f2n l\u1ea1i v\u00e0o mua s\u1eafm ch\u01b0a tr\u1ea3 ti\u1ec1n. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro thanh to\u00e1n tr\u1ec5 h\u1ea1n.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 7: Ki\u1ec3m tra &#8211; b\u00e1o c\u00e1o<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 (th\u01b0\u1eddng l\u00e0 cu\u1ed1i th\u00e1ng\/qu\u00fd) nh\u1eb1m r\u00e0 so\u00e1t, t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u00e3 ph\u00e1t sinh trong k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u1ed5ng th\u1ec3 gi\u1eefa c\u00e1c s\u1ed5 s\u00e1ch li\u00ean quan (s\u1ed5 kho, s\u1ed5 c\u00f4ng n\u1ee3, s\u1ed5 chi ph\u00ed) \u0111\u1ec3 ph\u00e1t hi\u1ec7n, \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi c\u00e1c sai s\u00f3t. \u0110\u1ed3ng th\u1eddi, l\u1eadp c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c: X\u00e1c nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 nh\u1eadp kho, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, gi\u1ea3m gi\u00e1 c\u00f9ng ch\u01b0a thanh to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn chu\u1ea9n x\u00e1c.<\/li>\n<li aria-level=\"1\">L\u1eadp b\u00e1o c\u00e1o: Cung c\u1ea5p b\u00e1o c\u00e1o ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 chi ph\u00ed mua h\u00e0ng, hi\u1ec7u qu\u1ea3 mua s\u1eafm cho c\u1ea5p qu\u1ea3n l\u00fd.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng, t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, t\u1ed3n kho, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p th\u00f4ng tin tin c\u1eady cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh doanh chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 8: L\u01b0u tr\u1eef h\u1ed3 s\u01a1<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc cu\u1ed1i c\u00f9ng, b\u1eaft bu\u1ed9c \u0111\u1ec3 ho\u00e0n thi\u1ec7n quy tr\u00ecnh. Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh s\u1eafp x\u1ebfp, ph\u00e2n lo\u1ea1i, l\u01b0u tr\u1eef t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 mua h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ea3m b\u1ea3o m\u1ecdi ch\u1ee9ng t\u1eeb g\u1ed1c, bao g\u1ed3m y\u00eau c\u1ea7u mua h\u00e0ng, PO, h\u00f3a \u0111\u01a1n GTGT, Phi\u1ebfu nh\u1eadp kho c\u00f9ng ch\u1ee9ng t\u1eeb thanh to\u00e1n, \u0111\u1ec1u \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 an to\u00e0n theo quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c l\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 truy xu\u1ea5t kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u0169ng nh\u01b0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt trong c\u00e1c \u0111\u1ee3t ki\u1ec3m to\u00e1n m\u00e0 c\u00f2n l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 ph\u00e2n t\u00edch chi ph\u00ed, \u0111\u00e1nh gi\u00e1 nh\u00e0 cung c\u1ea5p \u0111\u1ed3ng th\u1eddi c\u1ea3i ti\u1ebfn quy tr\u00ecnh mua h\u00e0ng trong t\u01b0\u01a1ng lai.<\/p>\n<h2 style=\"text-align: justify;\">4. M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng trong nghi\u1ec7p v\u1ee5 mua h\u00e0ng<\/h2>\n<p style=\"text-align: justify;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n mua h\u00e0ng, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ki\u1ec3m so\u00e1t chi ph\u00ed ph\u00e1t sinh: Vi\u1ec7c mua h\u00e0ng th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi nhi\u1ec1u kho\u1ea3n chi ph\u00ed ngo\u00e0i gi\u00e1 mua nh\u01b0 v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m, l\u1eafp \u0111\u1eb7t, ho\u1eb7c chi ph\u00ed d\u1ecbch v\u1ee5 \u0111i k\u00e8m. K\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u00e0y \u0111\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 mua s\u1eafm.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 PO: Sai s\u00f3t trong \u0111\u1ed1i chi\u1ebfu c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ghi nh\u1eadn nh\u1ea7m s\u1ed1 li\u1ec7u ho\u1eb7c thi\u1ebfu chi ph\u00ed. K\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1ec1u d\u1ef1a tr\u00ean ch\u1ee9ng t\u1eeb x\u00e1c th\u1ef1c. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap <a href=\"https:\/\/lacviet.vn\/quan-ly-hang-ton-kho\/\" data-ilt=\"8762\">qu\u1ea3n l\u00fd t\u1ed3n kho hi\u1ec7u qu\u1ea3<\/a> ch\u00ednh x\u00e1c m\u00e0 c\u00f2n gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd, ki\u1ec3m to\u00e1n.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 &#8211; d\u00f2ng ti\u1ec1n: Khi doanh nghi\u1ec7p \u00e1p d\u1ee5ng mua h\u00e0ng ch\u01b0a thanh to\u00e1n ho\u1eb7c mua h\u00e0ng tr\u1ea3 ti\u1ec1n m\u1eb7t, c\u1ea7n theo d\u00f5i d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf, ki\u1ec3m so\u00e1t th\u1eddi h\u1ea1n thanh to\u00e1n c\u0169ng nh\u01b0 \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 kh\u00f4ng qu\u00e1 h\u1ea1n. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n, tr\u00e1nh \u00e1p l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ed3ng th\u1eddi duy tr\u00ec m\u1ed1i quan h\u1ec7 t\u1ed1t v\u1edbi nh\u00e0 cung c\u1ea5p.<\/li>\n<li aria-level=\"1\">Theo d\u00f5i chi\u1ebft kh\u1ea5u &#8211; gi\u1ea3m gi\u00e1: Khi nh\u1eadn chi\u1ebft kh\u1ea5u ho\u1eb7c gi\u1ea3m gi\u00e1 t\u1eeb nh\u00e0 cung c\u1ea5p, k\u1ebf to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang h\u1ea1ch to\u00e1n mua h\u00e0ng gi\u1ea3m gi\u00e1. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u1ed3ng th\u1eddi \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm.<\/li>\n<li aria-level=\"1\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1 minh b\u1ea1ch: M\u1ecdi ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, PO, phi\u1ebfu nh\u1eadn h\u00e0ng c\u00f9ng phi\u1ebfu thanh to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p tra c\u1ee9u th\u00f4ng tin nhanh ch\u00f3ng, ph\u1ee5c v\u1ee5 ki\u1ec3m to\u00e1n, ph\u00e2n t\u00edch chi ph\u00ed, \u0111\u00e1nh gi\u00e1 nh\u00e0 cung c\u1ea5p \u0111\u1ec3 t\u1ed1i \u01b0u quy tr\u00ecnh mua h\u00e0ng trong t\u01b0\u01a1ng lai.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">5. Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u c\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Accnet ERP<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 gi\u1ea3m thi\u1ec3u sai s\u00f3t, t\u0103ng t\u1ed1c \u0111\u1ed9 x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 v\u00e0 t\u1ed1i \u01b0u gi\u00e1 tr\u1ecb qu\u1ea3n tr\u1ecb, doanh nghi\u1ec7p hi\u1ec7n nay n\u00ean \u1ee9ng d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 s\u1ed1 nh\u01b0 Accnet ERP. Ph\u1ea7n m\u1ec1m mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch th\u1ef1c ti\u1ec5n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n di\u1ec7n: T\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn m\u1ecdi nghi\u1ec7p v\u1ee5 mua h\u00e0ng (nh\u1eadp kho, d\u1ecbch v\u1ee5, tr\u1ea3 ngay, mua ch\u1ecbu), lo\u1ea1i b\u1ecf sai s\u00f3t th\u1ee7 c\u00f4ng.<\/li>\n<li aria-level=\"1\">Theo d\u00f5i C\u00f4ng n\u1ee3 Real-time: Ki\u1ec3m so\u00e1t c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f9ng d\u00f2ng ti\u1ec1n theo th\u1eddi gian th\u1ef1c, h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh nhanh ch\u00f3ng.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd ch\u00ednh x\u00e1c Chi ph\u00ed &#8211; Thu\u1ebf: T\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 c\u00f9ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 g\u1ed1c.<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o Chi\u1ebfn l\u01b0\u1ee3c: Cung c\u1ea5p b\u00e1o c\u00e1o ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 chi ph\u00ed, t\u1ed3n kho, gi\u00fap t\u1ed1i \u01b0u ng\u00e2n s\u00e1ch c\u00f9ng quy\u1ebft \u0111\u1ecbnh mua s\u1eafm.<\/li>\n<li aria-level=\"1\">L\u01b0u tr\u1eef S\u1ed1 h\u00f3a: To\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed, d\u1ec5 d\u00e0ng truy xu\u1ea5t \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra ph\u1ee5c v\u1ee5 ki\u1ec3m to\u00e1n.<\/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 loading=\"lazy\" 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=\"3defcf4ab3f31b0c09c4677d8afd6275\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"3defcf4ab3f31b0c09c4677d8afd6275\">\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=\"896f452e15\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/48876\" \/><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;\">H\u1ea1ch to\u00e1n mua h\u00e0ng l\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n n\u1ec1n t\u1ea3ng, gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed, t\u1ed3n kho, c\u00f4ng n\u1ee3 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng. Th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh, nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u00e0 c\u00f2n t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 mua s\u1eafm \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n mua h\u00e0ng l\u00e0 vi\u1ec7c ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n ho\u1eb7c d\u1ecbch v\u1ee5 doanh nghi\u1ec7p mua v\u00e0o v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf, chi ph\u00ed li\u00ean quan. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, t\u00f9y b\u1ea3n ch\u1ea5t giao d\u1ecbch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi nh\u1eadn v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n nh\u01b0 152, 153, 156, [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":48877,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[159],"tags":[124],"class_list":["post-48876","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-mua-hang","tag-hach-toan-ban-hang"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48876","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=48876"}],"version-history":[{"count":8,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48876\/revisions"}],"predecessor-version":[{"id":56295,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48876\/revisions\/56295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/48877"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=48876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=48876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=48876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}