{"id":49182,"date":"2026-08-19T09:30:03","date_gmt":"2026-08-19T02:30:03","guid":{"rendered":"https:\/\/lacviet.vn\/?p=49182"},"modified":"2026-10-21T09:01:34","modified_gmt":"2026-10-21T02:01:34","slug":"hach-toan-hang-ban-bi-tra-lai","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-hang-ban-bi-tra-lai\/","title":{"rendered":"H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo TT 99\/2025\/TT-BTC cho b\u00ean b\u00e1n, b\u00ean mua"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong> l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu ph\u00e1t sinh khi kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m \u0111\u00e3 mua theo th\u1ecfa thu\u1eadn ho\u1eb7c do h\u00e0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong <strong data-start=\"2072\" data-end=\"2113\">TK 521 \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong>. T\u00e0i kho\u1ea3n n\u00e0y bao g\u1ed3m c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn c\u00f9ng c\u00e1ch ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ec v\u1eady, n\u1eafm v\u1eefng quy \u0111\u1ecbnh ph\u00e1p l\u00fd, nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u0169ng nh\u01b0 tri\u1ec3n khai \u0111\u00fang quy tr\u00ecnh ghi nh\u1eadn h\u00e0ng tr\u1ea3 l\u1ea1i, l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch s\u1ed1 li\u1ec7u, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0 l\u1ee3i nhu\u1eadn hi\u1ec7u qu\u1ea3.<\/p>\n<p style=\"text-align: justify;\">C\u00f9ng <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n, k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda c\u0169ng nh\u01b0 l\u01b0u \u00fd th\u1ef1c ti\u1ec5n, gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh nghi\u1ec7p v\u1ee5 tr\u1ea3 h\u00e0ng chu\u1ea9n x\u00e1c nh\u1eb1m t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb kinh doanh.<\/p>\n<h2 style=\"text-align: justify;\">1. T\u1ed5ng quan v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/h2>\n<h3 style=\"text-align: justify;\">1.1. H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 g\u00ec?<\/h3>\n<p style=\"text-align: justify;\">H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng \u0111\u00e3 mua nh\u01b0ng sau \u0111\u00f3 tr\u1ea3 l\u1ea1i do l\u1ed7i, sai m\u1eabu m\u00e3, sai th\u00f4ng s\u1ed1 h\u1ee3p \u0111\u1ed3ng, h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn trong th\u01b0\u01a1ng m\u1ea1i, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p b\u00e1n l\u1ebb ho\u1eb7c cung c\u1ea5p s\u1ea3n ph\u1ea9m ti\u00eau d\u00f9ng nhanh. Ghi nh\u1eadn h\u00e0ng tr\u1ea3 l\u1ea1i gi\u00fap \u0111i\u1ec1u ch\u1ec9nh t\u1ed3n kho, doanh thu, chi ph\u00ed v\u00e0 ng\u0103n ng\u1eeba ghi nh\u1eadn l\u1ee3i nhu\u1eadn \u201c\u1ea3o\u201d t\u1eeb c\u00e1c h\u00e0ng h\u00f3a kh\u00f4ng th\u1ef1c s\u1ef1 b\u00e1n \u0111\u01b0\u1ee3c.<\/p>\n<p style=\"text-align: justify;\" data-start=\"2251\" data-end=\"2519\">Khi ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n c\u1ea7n x\u1eed l\u00fd \u0111\u1ed3ng th\u1eddi kho\u1ea3n gi\u1ea3m doanh thu, thu\u1ebf GTGT, c\u00f4ng n\u1ee3\/ti\u1ec1n ho\u00e0n tr\u1ea3 cho kh\u00e1ch h\u00e0ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp l\u1ea1i kho n\u1ebfu h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i. Cu\u1ed1i k\u1ef3, kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n.<\/p>\n<h3 style=\"text-align: justify;\">1.2. H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 g\u00ec?<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a \u0111\u00e3 mua. M\u1ee5c ti\u00eau ch\u00ednh l\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, t\u1ed3n kho v\u00e0 c\u00f4ng n\u1ee3 \u0111\u1ec3 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf. Nghi\u1ec7p v\u1ee5 n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 ghi s\u1ed5 m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n, qu\u1ea3n l\u00fd t\u1ed3n kho hi\u1ec7u qu\u1ea3 nh\u1eb1m gi\u1ea3m r\u1ee7i ro tranh ch\u1ea5p ph\u00e1p l\u00fd v\u1edbi kh\u00e1ch h\u00e0ng.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Vai tr\u00f2 c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n: Ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh kinh doanh, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u00e1o c\u00e1o doanh thu, l\u1ee3i nhu\u1eadn b\u1ecb sai l\u1ec7ch.<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/lacviet.vn\/quan-ly-hang-ton-kho\/\" data-ilt=\"8765\">Qu\u1ea3n tr\u1ecb h\u00e0ng t\u1ed3n kho<\/a> &#8211; d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3: Khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i, doanh nghi\u1ec7p k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh t\u1ed3n kho \u0111\u1ed3ng th\u1eddi \u0111\u00e1nh gi\u00e1 nhu c\u1ea7u mua b\u1ed5 sung, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n.<\/li>\n<li aria-level=\"1\">Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt &#8211; chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n: H\u1ea1ch to\u00e1n \u0111\u00fang theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC &amp; Ngh\u1ecb \u0111\u1ecbnh 70 v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro v\u1ec1 thu\u1ebf c\u0169ng nh\u01b0 thanh tra t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">Gi\u1ea3m r\u1ee7i ro tranh ch\u1ea5p: Khi h\u00e0ng tr\u1ea3 l\u1ea1i \u0111i k\u00e8m chi\u1ebft kh\u1ea5u ho\u1eb7c \u01b0u \u0111\u00e3i, vi\u1ec7c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch v\u1edbi kh\u00e1ch h\u00e0ng, h\u1ea1n ch\u1ebf tranh ch\u1ea5p v\u1ec1 s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh kinh doanh: S\u1ed1 li\u1ec7u h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c cung c\u1ea5p th\u00f4ng tin c\u01a1 s\u1edf \u0111\u1ec3 qu\u1ea3n l\u00fd \u0111\u1ecbnh gi\u00e1, chi\u1ebfn l\u01b0\u1ee3c khuy\u1ebfn m\u00e3i v\u00e0 k\u1ebf ho\u1ea1ch t\u1ed3n kho.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">2. T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo Th\u00f4ng t\u01b0 99<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i ch\u00ednh x\u00e1c, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 quan t\u00e2m \u0111\u1ebfn m\u1ed9t b\u00fat to\u00e1n gi\u1ea3m doanh thu m\u00e0 c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn doanh thu, c\u00f4ng n\u1ee3, thu\u1ebf, h\u00e0ng t\u1ed3n kho, gi\u00e1 v\u1ed1n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi doanh nghi\u1ec7p chuy\u1ec3n t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, b\u1edfi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 c\u00e1ch t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n \u0111\u00e3 c\u00f3 nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng l\u01b0u \u00fd.<\/p>\n<h3 style=\"text-align: justify;\">2.1. T\u00e0i kho\u1ea3n 521 \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu theo Th\u00f4ng t\u01b0 99<\/h3>\n<p style=\"text-align: justify;\">Theo Ph\u1ee5 l\u1ee5c II <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>, TK 521 \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb v\u00e0o doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3, bao g\u1ed3m chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n c\u1ea7n hi\u1ec3u TK 521 theo b\u1ea3n ch\u1ea5t: \u0111\u00e2y l\u00e0 t\u00e0i kho\u1ea3n d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p ph\u1ea7n doanh thu ph\u1ea3i gi\u1ea3m do kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 mua. Theo h\u01b0\u1edbng d\u1eabn v\u1ec1 k\u1ebft c\u1ea5u TK 521, kho\u1ea3n doanh thu c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh b\u00ean N\u1ee3; cu\u1ed1i k\u1ef3, s\u1ed1 ph\u00e1t sinh \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK 511 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 h\u00ecnh dung m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>T\u00e0i kho\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Vai tr\u00f2 khi ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><\/td>\n<\/tr>\n<tr>\n<td>TK 521<\/td>\n<td>Ph\u1ea3n \u00e1nh kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu do h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td>\n<\/tr>\n<tr>\n<td>TK 511<\/td>\n<td>Ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng; cu\u1ed1i k\u1ef3 ti\u1ebfp nh\u1eadn kho\u1ea3n k\u1ebft chuy\u1ec3n t\u1eeb TK 521 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n<\/td>\n<\/tr>\n<tr>\n<td>TK 131<\/td>\n<td>\u0110i\u1ec1u ch\u1ec9nh kho\u1ea3n ph\u1ea3i thu n\u1ebfu kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n ho\u1eb7c c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3<\/td>\n<\/tr>\n<tr>\n<td>TK 111, 112<\/td>\n<td>S\u1eed d\u1ee5ng khi doanh nghi\u1ec7p ho\u00e0n ti\u1ec1n cho kh\u00e1ch h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td>TK 156, 155<\/td>\n<td>Ph\u1ea3n \u00e1nh h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kho<\/td>\n<\/tr>\n<tr>\n<td>TK 632<\/td>\n<td>\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i khi h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i<\/td>\n<\/tr>\n<tr>\n<td>TK 3331<\/td>\n<td>X\u1eed l\u00fd thu\u1ebf GTGT li\u00ean quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb c\u1ee7a giao d\u1ecbch<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, n\u1ebfu kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i 100 s\u1ea3n ph\u1ea9m, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 ghi nh\u1eadn gi\u1ea3m doanh thu. C\u1ea7n \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra 100 s\u1ea3n ph\u1ea9m \u0111\u00f3 c\u00f3 th\u1ef1c t\u1ebf nh\u1eadp l\u1ea1i kho hay kh\u00f4ng, gi\u00e1 v\u1ed1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh bao nhi\u00eau, c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng thay \u0111\u1ed5i th\u1ebf n\u00e0o v\u00e0 ch\u1ee9ng t\u1eeb\/h\u00f3a \u0111\u01a1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd ph\u00f9 h\u1ee3p ch\u01b0a.<\/p>\n<h3 style=\"text-align: justify;\">2.2. C\u00f3 c\u00f2n s\u1eed d\u1ee5ng TK 5212 \u201cH\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i\u201d nh\u01b0 theo Th\u00f4ng t\u01b0 200 kh\u00f4ng?<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n \u0111\u00e3 quen s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200.<\/p>\n<p style=\"text-align: justify;\">Theo Th\u00f4ng t\u01b0 200, TK 521 \u0111\u01b0\u1ee3c chi ti\u1ebft th\u00e0nh c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2, trong \u0111\u00f3 TK 5212 \u2013 H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu c\u1ee7a h\u00e0ng \u0111\u00e3 b\u00e1n nh\u01b0ng b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i. Trong khi \u0111\u00f3, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 99 ti\u1ebfp t\u1ee5c c\u00f3 TK 521 \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, nh\u01b0ng doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 \u0111\u00fang Ph\u1ee5 l\u1ee5c II v\u00e0 c\u00e1ch t\u1ed5 ch\u1ee9c t\u00e0i kho\u1ea3n theo ch\u1ebf \u0111\u1ed9 m\u1edbi thay v\u00ec sao ch\u00e9p nguy\u00ean tr\u1ea1ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u0169.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 99 cho ph\u00e9p doanh nghi\u1ec7p, t\u00f9y \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u00ean, s\u1ed1 hi\u1ec7u, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II, nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c nguy\u00ean t\u1eafc theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, khi chuy\u1ec3n sang Th\u00f4ng t\u01b0 99, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean \u0111\u1eb7t c\u00e2u h\u1ecfi \u0111\u01a1n thu\u1ea7n l\u00e0 \u201cb\u00fat to\u00e1n c\u0169 c\u00f3 d\u00f9ng l\u1ea1i \u0111\u01b0\u1ee3c kh\u00f4ng?\u201d, m\u00e0 n\u00ean ki\u1ec3m tra theo ba b\u01b0\u1edbc:<\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh nghi\u1ec7p \u0111\u00e3 ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 cho n\u0103m t\u00e0i ch\u00ednh ch\u01b0a?<\/li>\n<li aria-level=\"1\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n n\u1ed9i b\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo Ph\u1ee5 l\u1ee5c II ch\u01b0a?<\/li>\n<li aria-level=\"1\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n\/ERP \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5u h\u00ecnh l\u1ea1i \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 quy tr\u00ecnh n\u1ed9i b\u1ed9 ch\u01b0a?<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng cho bi\u1ebft Th\u00f4ng t\u01b0 99 trao quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng h\u01a1n cho doanh nghi\u1ec7p trong t\u1ed5 ch\u1ee9c ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, \u0111\u1ed3ng th\u1eddi \u0111i k\u00e8m y\u00eau c\u1ea7u x\u00e2y d\u1ef1ng quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ki\u1ec3m so\u00e1t.<\/p>\n<h3 style=\"text-align: justify;\">2.3. Ch\u1ee9ng t\u1eeb c\u1ea7n chu\u1ea9n b\u1ecb khi ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t b\u00fat to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i ch\u1ec9 th\u1ef1c s\u1ef1 c\u00f3 gi\u00e1 tr\u1ecb ki\u1ec3m so\u00e1t khi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u00f3 th\u1ec3 truy ng\u01b0\u1ee3c v\u1ec1 giao d\u1ecbch v\u00e0 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf. V\u00ec v\u1eady, k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00ean y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e2y d\u1ef1ng m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 th\u1ed1ng nh\u1ea5t thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o \u0111\u1ec1 ngh\u1ecb c\u1ee7a b\u1ed9 ph\u1eadn kinh doanh.<\/p>\n<p style=\"text-align: justify;\">T\u00f9y t\u00ecnh hu\u1ed1ng, h\u1ed3 s\u01a1 th\u01b0\u1eddng c\u1ea7n li\u00ean k\u1ebft c\u00e1c t\u00e0i li\u1ec7u nh\u01b0:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng th\u1ec3 hi\u1ec7n \u0111i\u1ec1u ki\u1ec7n tr\u1ea3 h\u00e0ng.<\/li>\n<li aria-level=\"1\">Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, nguy\u00ean nh\u00e2n tr\u1ea3 h\u00e0ng.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb nh\u1eadp l\u1ea1i kho \u0111\u1ed1i v\u1edbi h\u00e0ng th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c nh\u1eadn v\u1ec1.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh giao d\u1ecbch theo quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb ho\u00e0n ti\u1ec1n ho\u1eb7c t\u00e0i li\u1ec7u th\u1ec3 hi\u1ec7n vi\u1ec7c c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3.<\/li>\n<li aria-level=\"1\">H\u1ed3 s\u01a1 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi h\u00e0ng l\u1ed7i, h\u1ecfng ho\u1eb7c kh\u00f4ng \u0111\u00fang quy c\u00e1ch.<\/li>\n<li aria-level=\"1\">C\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 li\u00ean quan \u0111\u1ebfn ph\u00ea duy\u1ec7t vi\u1ec7c nh\u1eadn h\u00e0ng tr\u1ea3 l\u1ea1i.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Quan tr\u1ecdng nh\u1ea5t l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3i kh\u1edbp v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb, th\u1eddi \u0111i\u1ec3m. Ch\u1eb3ng h\u1ea1n, n\u1ebfu bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u00e1ch tr\u1ea3 500 s\u1ea3n ph\u1ea9m nh\u01b0ng phi\u1ebfu nh\u1eadp kho ch\u1ec9 ghi nh\u1eadn 480 s\u1ea3n ph\u1ea9m, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 20 s\u1ea3n ph\u1ea9m c\u00f2n l\u1ea1i \u0111ang \u1edf \u0111\u00e2u v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t nghi\u1ec7p v\u1ee5.<\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo Th\u00f4ng t\u01b0 99 \u2013 B\u00fat to\u00e1n chi ti\u1ebft<\/h2>\n<p style=\"text-align: justify;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, khi ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n c\u1ea7n x\u1eed l\u00fd \u0111\u1ed3ng th\u1eddi gi\u1ea3m doanh thu, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT, x\u1eed l\u00fd gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng nh\u1eadn l\u1ea1i v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan n\u1ebfu c\u00f3. \u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng d\u1eabn tr\u1ef1c ti\u1ebfp: khi nh\u1eadn l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i b\u1eb1ng c\u00e1ch N\u1ee3 c\u00e1c TK 154, 155, 156,&#8230;\/C\u00f3 TK 632; \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh kho\u1ea3n doanh thu h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i b\u1eb1ng N\u1ee3 TK 521, N\u1ee3 TK 3331 (n\u1ebfu c\u00f3)\/C\u00f3 c\u00e1c TK 111, 112, 131,&#8230;.<\/p>\n<h3 style=\"text-align: justify;\">3.1. H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i khi doanh nghi\u1ec7p nh\u1eadn l\u1ea1i h\u00e0ng &#8211; b\u00ean b\u00e1n<\/h3>\n<p style=\"text-align: justify;\">Khi nh\u1eadn l\u1ea1i h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kho, k\u1ebf to\u00e1n c\u1ea7n x\u1eed l\u00fd hai nh\u00f3m b\u00fat to\u00e1n \u0111\u1ed9c l\u1eadp: m\u1ed9t nh\u00f3m li\u00ean quan \u0111\u1ebfn doanh thu, kho\u1ea3n ph\u1ea3i thu\/ho\u00e0n ti\u1ec1n; nh\u00f3m c\u00f2n l\u1ea1i li\u00ean quan \u0111\u1ebfn gi\u00e1 v\u1ed1n v\u00e0 h\u00e0ng t\u1ed3n kho.<\/p>\n<p style=\"text-align: justify;\">Theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99, khi nh\u1eadn l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i; \u0111\u1ed3ng th\u1eddi thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua v\u1ec1 doanh thu c\u1ee7a h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i th\u00f4ng qua TK 521 v\u00e0 t\u00e0i kho\u1ea3n ti\u1ec1n ho\u1eb7c ph\u1ea3i thu t\u01b0\u01a1ng \u1ee9ng.<\/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>Nh\u1eadn l\u1ea1i h\u00e0ng \u0111\u00e3 b\u00e1n, h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kho<\/td>\n<td>N\u1ee3 TK 154, 155, 156,&#8230;<\/p>\n<p>C\u00f3 TK 632<\/td>\n<td>Ghi nh\u1eadn l\u1ea1i gi\u00e1 tr\u1ecb h\u00e0ng th\u1ef1c t\u1ebf nh\u1eadn v\u1ec1 theo gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh. TK ghi N\u1ee3 ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00e0ng v\u00e0 c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho.<\/td>\n<\/tr>\n<tr>\n<td>\u0110i\u1ec1u ch\u1ec9nh doanh thu h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td>\n<td>N\u1ee3 TK 521<\/p>\n<p>N\u1ee3 TK 3331 (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 111, 112, 131,&#8230;<\/td>\n<td>TK 521 ph\u1ea3n \u00e1nh kho\u1ea3n doanh thu b\u1ecb gi\u1ea3m; TK 3331 ph\u1ea3n \u00e1nh ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng.<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00e1t sinh chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn l\u1ea1i h\u00e0ng<\/td>\n<td>N\u1ee3 TK 641<\/p>\n<p>C\u00f3 TK 111, 112, 141, 334,&#8230;<\/td>\n<td>Ch\u1ec9 ghi nh\u1eadn khi th\u1ef1c t\u1ebf ph\u00e1t sinh chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p b\u00e1n 100 s\u1ea3n ph\u1ea9m v\u1edbi gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf GTGT 10 tri\u1ec7u \u0111\u1ed3ng; gi\u00e1 v\u1ed1n 70 tri\u1ec7u \u0111\u1ed3ng. Kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 v\u00e0 doanh nghi\u1ec7p nh\u1eadn l\u1ea1i \u0111\u1ee7 h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">Khi \u0111\u00f3, v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 15.9305%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 18.6821%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 64.6633%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.9305%;\">Nh\u1eadn l\u1ea1i h\u00e0ng<\/td>\n<td style=\"width: 18.6821%;\">N\u1ee3 TK 156: 70 tri\u1ec7u<\/p>\n<p>C\u00f3 TK 632: 70 tri\u1ec7u<\/td>\n<td style=\"width: 64.6633%;\">\u0110\u01b0a h\u00e0ng tr\u1edf l\u1ea1i kho theo gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.9305%;\">Gi\u1ea3m doanh thu v\u00e0 thu\u1ebf GTGT<\/td>\n<td style=\"width: 18.6821%;\">N\u1ee3 TK 521: 100 tri\u1ec7u<\/p>\n<p>N\u1ee3 TK 3331: 10 tri\u1ec7u<\/p>\n<p>C\u00f3 TK 131: 110 tri\u1ec7u<\/td>\n<td style=\"width: 64.6633%;\">V\u00ed d\u1ee5 gi\u1ea3 \u0111\u1ecbnh kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n. N\u1ebfu \u0111\u00e3 thanh to\u00e1n th\u00ec thay TK 131 b\u1eb1ng TK 111\/112 ho\u1eb7c x\u1eed l\u00fd theo ph\u01b0\u01a1ng th\u1ee9c ho\u00e0n tr\u1ea3 th\u1ef1c t\u1ebf.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Qua v\u00ed d\u1ee5 n\u00e0y c\u00f3 th\u1ec3 th\u1ea5y, kh\u00f4ng n\u00ean ch\u1ec9 ghi N\u1ee3 TK 521\/C\u00f3 TK 131 r\u1ed3i k\u1ebft th\u00fac nghi\u1ec7p v\u1ee5. N\u1ebfu h\u00e0ng th\u1ef1c t\u1ebf \u0111\u00e3 quay v\u1ec1 doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i x\u1eed l\u00fd gi\u00e1 v\u1ed1n v\u00e0 h\u00e0ng t\u1ed3n kho. N\u1ebfu b\u1ecf qua b\u01b0\u1edbc n\u00e0y, doanh thu \u0111\u00e3 gi\u1ea3m nh\u01b0ng gi\u00e1 v\u1ed1n v\u1eabn c\u00f2n treo \u1edf TK 632, khi\u1ebfn k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/p>\n<h3 style=\"text-align: justify;\">3.2. B\u00fat to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i khi kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n ti\u1ec1n h\u00e0ng, kho\u1ea3n ph\u1ea3i thu \u0111ang \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean TK 131. Khi kh\u00e1ch tr\u1ea3 h\u00e0ng, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ho\u00e0n ti\u1ec1n cho ph\u1ea7n h\u00e0ng \u0111\u00f3 m\u00e0 th\u1ef1c hi\u1ec7n gi\u1ea3m kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng t\u01b0\u01a1ng \u1ee9ng.<\/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>Kh\u00e1ch tr\u1ea3 l\u1ea1i h\u00e0ng, ch\u01b0a thanh to\u00e1n ti\u1ec1n<\/td>\n<td>N\u1ee3 TK 521<\/p>\n<p>N\u1ee3 TK 3331 (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 131<\/td>\n<td>T\u1ed5ng gi\u00e1 tr\u1ecb ghi C\u00f3 TK 131 l\u00e0 s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng kh\u00f4ng c\u00f2n ph\u1ea3i thanh to\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i.<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadp kho<\/td>\n<td>N\u1ee3 TK 154, 155, 156,&#8230;<\/p>\n<p>C\u00f3 TK 632<\/td>\n<td>Gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi l\u01b0\u1ee3ng h\u00e0ng th\u1ef1c t\u1ebf nh\u1eadn l\u1ea1i v\u00e0 h\u1ed3 s\u01a1 ki\u1ec3m nh\u1eadn.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 99, nghi\u1ec7p v\u1ee5 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua th\u00f4ng qua c\u00e1c TK 111, 112, 131,&#8230; t\u00f9y ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 tr\u1ea1ng th\u00e1i c\u00f4ng n\u1ee3 th\u1ef1c t\u1ebf, kh\u00f4ng s\u1eed d\u1ee5ng c\u1ed1 \u0111\u1ecbnh TK 131 cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<h3 style=\"text-align: justify;\">3.3. B\u00fat to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i khi doanh nghi\u1ec7p \u0111\u00e3 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng \u0111\u00e3 thanh to\u00e1n tr\u01b0\u1edbc khi tr\u1ea3 h\u00e0ng, doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i. T\u00f9y th\u1ecfa thu\u1eadn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ho\u00e0n ti\u1ec1n tr\u1ef1c ti\u1ebfp cho kh\u00e1ch h\u00e0ng ho\u1eb7c c\u1ea5n tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thanh to\u00e1n c\u1ee7a kh\u00e1ch trong giao d\u1ecbch kh\u00e1c.<\/p>\n<table style=\"width: 86.391%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 28.9562%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 21.4646%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 48.7374%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.9562%;\">Ho\u00e0n ti\u1ec1n cho kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i<\/td>\n<td style=\"width: 21.4646%;\">N\u1ee3 TK 521<\/p>\n<p>N\u1ee3 TK 3331 (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 111, 112<\/td>\n<td style=\"width: 48.7374%;\">Gi\u00e1 tr\u1ecb ho\u00e0n tr\u1ea3 ph\u1ea3i kh\u1edbp v\u1edbi h\u1ed3 s\u01a1 tr\u1ea3 h\u00e0ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.9562%;\">C\u1ea5n tr\u1eeb v\u1edbi kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/td>\n<td style=\"width: 21.4646%;\">N\u1ee3 TK 521<\/p>\n<p>N\u1ee3 TK 3331 (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 131<\/td>\n<td style=\"width: 48.7374%;\">Ch\u1ec9 s\u1eed d\u1ee5ng khi doanh nghi\u1ec7p th\u1ef1c t\u1ebf c\u00f3 kho\u1ea3n ph\u1ea3i thu c\u00f3 th\u1ec3 c\u1ea5n tr\u1eeb v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.9562%;\">Nh\u1eadn l\u1ea1i h\u00e0ng<\/td>\n<td style=\"width: 21.4646%;\">N\u1ee3 TK 154, 155, 156,&#8230;<\/p>\n<p>C\u00f3 TK 632<\/td>\n<td style=\"width: 48.7374%;\">Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng th\u1ef1c t\u1ebf nh\u1eadn l\u1ea1i.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, kh\u00e1ch h\u00e0ng \u0111\u00e3 thanh to\u00e1n 110 tri\u1ec7u \u0111\u1ed3ng cho \u0111\u01a1n h\u00e0ng g\u1ed3m 100 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n h\u00e0ng v\u00e0 10 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT. Sau \u0111\u00f3 tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 h\u00e0ng, doanh nghi\u1ec7p ho\u00e0n ti\u1ec1n qua ng\u00e2n h\u00e0ng:<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 521: 100 tri\u1ec7u \u0111\u1ed3ng<br \/>\nN\u1ee3 TK 3331: 10 tri\u1ec7u \u0111\u1ed3ng<br \/>\nC\u00f3 TK 112: 110 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed3ng th\u1eddi, n\u1ebfu h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadp l\u1ea1i kho v\u1edbi gi\u00e1 v\u1ed1n 70 tri\u1ec7u \u0111\u1ed3ng:<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 156: 70 tri\u1ec7u \u0111\u1ed3ng<br \/>\nC\u00f3 TK 632: 70 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch h\u1ea1ch to\u00e1n n\u00e0y gi\u00fap ba nh\u00f3m d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed3ng th\u1eddi: doanh thu gi\u1ea3m, ti\u1ec1n ho\u00e0n tr\u1ea3 gi\u1ea3m, h\u00e0ng t\u1ed3n kho t\u0103ng tr\u1edf l\u1ea1i.<\/p>\n<h3 style=\"text-align: justify;\">3.4. H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i c\u00f3 thu\u1ebf GTGT<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch r\u00f5 gi\u00e1 tr\u1ecb h\u00e0ng ch\u01b0a thu\u1ebf v\u00e0 ph\u1ea7n thu\u1ebf GTGT li\u00ean quan. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i TK 521 c\u1ee7a Th\u00f4ng t\u01b0 99, khi thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua v\u1ec1 doanh thu h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n ghi N\u1ee3 TK 521, N\u1ee3 TK 3331 (33311) n\u1ebfu c\u00f3, C\u00f3 TK 111, 112, 131,&#8230;.<\/p>\n<table style=\"width: 93.4723%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 24.8074%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 32.6656%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 41.7565%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.8074%;\">H\u00e0ng tr\u1ea3 l\u1ea1i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/td>\n<td style=\"width: 32.6656%;\">N\u1ee3 TK 521: Gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf<\/p>\n<p>N\u1ee3 TK 3331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh<\/p>\n<p>C\u00f3 TK 111\/112\/131: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n<\/td>\n<td style=\"width: 41.7565%;\">C\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u00f3a \u0111\u01a1n\/ch\u1ee9ng t\u1eeb v\u00e0 quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.8074%;\">H\u00e0ng tr\u1ea3 l\u1ea1i kh\u00f4ng ph\u00e1t sinh kho\u1ea3n thu\u1ebf GTGT c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh<\/td>\n<td style=\"width: 32.6656%;\">N\u1ee3 TK 521<\/p>\n<p>C\u00f3 TK 111\/112\/131<\/td>\n<td style=\"width: 41.7565%;\">X\u00e1c \u0111\u1ecbnh theo b\u1ea3n ch\u1ea5t giao d\u1ecbch, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">3.5. H\u1ea1ch to\u00e1n nh\u1eadp l\u1ea1i kho h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i c\u1ee9 kh\u00e1ch h\u00e0ng tr\u1ea3 h\u00e0ng l\u00e0 k\u1ebf to\u00e1n m\u1eb7c nhi\u00ean ghi t\u0103ng h\u00e0ng t\u1ed3n kho. Tr\u01b0\u1edbc khi nh\u1eadp kho, b\u1ed9 ph\u1eadn kho c\u1ea7n ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng, t\u00ecnh tr\u1ea1ng, ch\u1ea5t l\u01b0\u1ee3ng, kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng\/b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a.<\/p>\n<p style=\"text-align: justify;\">Theo Th\u00f4ng t\u01b0 99, khi doanh nghi\u1ec7p nh\u1eadn l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i, gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh:<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 154, 155, 156,&#8230;<br \/>\nC\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n<table style=\"width: 76.3501%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 26.2209%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 31.1125%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 41.619%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.2209%;\">H\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kho<\/td>\n<td style=\"width: 31.1125%;\">N\u1ee3 TK 156<\/p>\n<p>C\u00f3 TK 632<\/td>\n<td style=\"width: 41.619%;\">Ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p ghi nh\u1eadn h\u00e0ng tr\u1ea3 l\u1ea1i l\u00e0 h\u00e0ng h\u00f3a.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.2209%;\">Th\u00e0nh ph\u1ea9m b\u00e1n ra \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i<\/td>\n<td style=\"width: 31.1125%;\">N\u1ee3 TK 155<\/p>\n<p>C\u00f3 TK 632<\/td>\n<td style=\"width: 41.619%;\">\u00c1p d\u1ee5ng khi h\u00e0ng tr\u1ea3 l\u1ea1i l\u00e0 th\u00e0nh ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.2209%;\">S\u1ea3n ph\u1ea9m \u0111ang trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i v\u00e0 ph\u00f9 h\u1ee3p x\u1eed l\u00fd<\/td>\n<td style=\"width: 31.1125%;\">N\u1ee3 TK 154<\/p>\n<p>C\u00f3 TK 632<\/td>\n<td style=\"width: 41.619%;\">C\u1ea7n c\u0103n c\u1ee9 b\u1ea3n ch\u1ea5t v\u00e0 tr\u1ea1ng th\u00e1i th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi gi\u00e1 v\u1ed1n c\u1ee7a ch\u00ednh s\u1ed1 h\u00e0ng \u0111\u00e3 b\u00e1n, kh\u00f4ng ph\u1ea3i l\u1ea5y l\u1ea1i gi\u00e1 b\u00e1n cho kh\u00e1ch h\u00e0ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m r\u1ea5t d\u1ec5 sai khi k\u1ebf to\u00e1n x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 tr\u00ean Excel ho\u1eb7c nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/p>\n<h3 style=\"text-align: justify;\">3.6. H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i khi h\u00e0ng kh\u00f4ng nh\u1eadp l\u1ea1i kho<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu h\u00e0ng kh\u00e1ch tr\u1ea3 v\u1ec1 \u0111\u00e3 h\u01b0 h\u1ecfng, m\u1ea5t ph\u1ea9m ch\u1ea5t ho\u1eb7c kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kho \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd nh\u01b0 h\u00e0ng t\u1ed3n kho th\u00f4ng th\u01b0\u1eddng, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean t\u1ef1 \u0111\u1ed9ng ghi t\u0103ng TK 156\/155 ch\u1ec9 \u0111\u1ec3 \u201ckh\u1edbp\u201d s\u1ed1 l\u01b0\u1ee3ng.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc h\u1ebft c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng v\u00e0 h\u1ed3 s\u01a1 x\u1eed l\u00fd. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 chi ph\u00ed ph\u00e1t sinh tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng d\u1eabn ghi nh\u1eadn v\u00e0o TK 641 \u2013 Chi ph\u00ed b\u00e1n 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>H\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kho<\/td>\n<td>N\u1ee3 TK 154\/155\/156,&#8230;<\/p>\n<p>C\u00f3 TK 632<\/td>\n<td>C\u00f3 phi\u1ebfu nh\u1eadp kho, h\u1ed3 s\u01a1 ki\u1ec3m nh\u1eadn t\u01b0\u01a1ng \u1ee9ng.<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng tr\u1ea3 l\u1ea1i kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kho<\/td>\n<td>Kh\u00f4ng ghi t\u0103ng h\u00e0ng t\u1ed3n kho m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c<\/td>\n<td>C\u1ea7n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng h\u00e0ng, c\u0103n c\u1ee9 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd th\u1ef1c t\u1ebf.<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00e1t sinh chi ph\u00ed x\u1eed l\u00fd h\u00e0ng tr\u1ea3 l\u1ea1i<\/td>\n<td>N\u1ee3 TK 641<\/p>\n<p>C\u00f3 TK 111\/112\/141\/334,&#8230;<\/td>\n<td>Ch\u1ec9 ghi nh\u1eadn khi chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">M\u1ee5c ti\u00eau c\u1ee7a b\u01b0\u1edbc n\u00e0y l\u00e0 tr\u00e1nh t\u1ea1o ra t\u1ed3n kho \u1ea3o. N\u1ebfu h\u1ec7 th\u1ed1ng \u0111\u00e3 gi\u1ea3m doanh thu nh\u01b0ng l\u1ea1i t\u1ef1 \u0111\u1ed9ng c\u1ed9ng to\u00e0n b\u1ed9 h\u00e0ng tr\u1ea3 l\u1ea1i v\u00e0o kho trong khi th\u1ef1c t\u1ebf h\u00e0ng \u0111\u00e3 h\u1ecfng ho\u1eb7c ph\u1ea3i ti\u00eau h\u1ee7y, <a href=\"https:\/\/lacviet.vn\/bao-cao-ton-kho\/\" data-ilt=\"5582\">b\u00e1o c\u00e1o h\u00e0ng t\u1ed3n kho b\u1eb1ng excel<\/a>, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p s\u1ebd kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">3.7. H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 v\u00e0 tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n<\/h3>\n<p style=\"text-align: justify;\">V\u1ec1 nguy\u00ean t\u1eafc, doanh nghi\u1ec7p x\u1eed l\u00fd theo ph\u1ea7n h\u00e0ng th\u1ef1c t\u1ebf b\u1ecb tr\u1ea3 l\u1ea1i, kh\u00f4ng ph\u1ee5 thu\u1ed9c vi\u1ec7c kh\u00e1ch h\u00e0ng tr\u1ea3 to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n \u0111\u01a1n 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>Tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 h\u00e0ng<\/td>\n<td>N\u1ee3 TK 521; N\u1ee3 TK 3331 (n\u1ebfu c\u00f3); C\u00f3 TK 111\/112\/131,&#8230;<\/td>\n<td>\u0110i\u1ec1u ch\u1ec9nh to\u00e0n b\u1ed9 doanh thu, thu\u1ebf li\u00ean quan; \u0111\u1ed3ng th\u1eddi x\u1eed l\u00fd to\u00e0n b\u1ed9 gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng th\u1ef1c t\u1ebf nh\u1eadn l\u1ea1i.<\/td>\n<\/tr>\n<tr>\n<td>Tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng<\/td>\n<td>N\u1ee3 TK 521; N\u1ee3 TK 3331 (n\u1ebfu c\u00f3); C\u00f3 TK 111\/112\/131,&#8230;<\/td>\n<td>Ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh ph\u1ea7n h\u00e0ng th\u1ef1c t\u1ebf b\u1ecb tr\u1ea3 l\u1ea1i.<\/td>\n<\/tr>\n<tr>\n<td>Gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng tr\u1ea3 l\u1ea1i<\/td>\n<td>N\u1ee3 TK 154\/155\/156,&#8230;; C\u00f3 TK 632<\/td>\n<td>Gi\u00e1 tr\u1ecb ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 doanh nghi\u1ec7p b\u00e1n 1.000 s\u1ea3n ph\u1ea9m nh\u01b0ng kh\u00e1ch ch\u1ec9 tr\u1ea3 l\u1ea1i 100 s\u1ea3n ph\u1ea9m, k\u1ebf to\u00e1n ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh 10% gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng n\u1ebfu c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 c\u00f9ng \u0111\u01a1n gi\u00e1 v\u00e0 gi\u00e1 v\u1ed1n. Kh\u00f4ng n\u00ean l\u1ea5y to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 v\u00ec kh\u00e1ch h\u00e0ng c\u00f3 y\u00eau c\u1ea7u tr\u1ea3 h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u m\u00e3 h\u00e0ng, nhi\u1ec1u m\u1ee9c gi\u00e1 ho\u1eb7c nhi\u1ec1u l\u00f4 h\u00e0ng, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 v\u1ed1n c\u1ee7a ph\u1ea7n h\u00e0ng tr\u1ea3 l\u1ea1i c\u00e0ng quan tr\u1ecdng. K\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 d\u1eef li\u1ec7u xu\u1ea5t kho, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho m\u00e0 doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<h3 style=\"text-align: justify;\">3.8. Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n kho\u1ea3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n<\/h3>\n<p style=\"text-align: justify;\">Sau khi t\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu trong k\u1ef3, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n TK 521 sang TK 511. Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh cu\u1ed1i k\u1ef3, to\u00e0n b\u1ed9 s\u1ed1 gi\u1ea3m tr\u1eeb doanh thu ph\u00e1t sinh \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5; TK 521 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 31.4265%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center; width: 16.0029%;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 51.8465%;\"><strong>L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.4265%;\">Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/td>\n<td style=\"width: 16.0029%;\">N\u1ee3 TK 511<\/p>\n<p>C\u00f3 TK 521<\/td>\n<td style=\"width: 51.8465%;\">K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh tr\u00ean TK 521 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.4265%;\">Cu\u1ed1i k\u1ef3 ki\u1ec3m tra TK 521<\/td>\n<td style=\"width: 16.0029%;\">Kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/td>\n<td style=\"width: 51.8465%;\">N\u1ebfu c\u00f2n s\u1ed1 d\u01b0, c\u1ea7n ki\u1ec3m tra l\u1ea1i c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n v\u00e0 nghi\u1ec7p v\u1ee5 gi\u1ea3m tr\u1eeb doanh thu \u0111\u00e3 ghi nh\u1eadn.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 trong k\u1ef3 TK 521 ph\u00e1t sinh 150 tri\u1ec7u \u0111\u1ed3ng h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n:<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 511: 150 tri\u1ec7u \u0111\u1ed3ng<br \/>\nC\u00f3 TK 521: 150 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, doanh thu thu\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu. Theo Th\u00f4ng t\u01b0 99, doanh nghi\u1ec7p c\u0169ng ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu theo t\u1eebng kh\u00e1ch h\u00e0ng, t\u1eebng lo\u1ea1i h\u00e0ng b\u00e1n, cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n sang TK 511.<\/p>\n<h2 style=\"text-align: justify;\">4. V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/h2>\n<p style=\"text-align: justify;\">T\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh: C\u00f4ng ty A (B\u00ean b\u00e1n) b\u00e1n cho c\u00f4ng ty B (B\u00ean mua) 200 s\u1ea3n ph\u1ea9m X v\u1edbi gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf l\u00e0 50.000 VN\u0110\/s\u1ea3n ph\u1ea9m.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m X l\u00e0 40.000 VN\u0110\/s\u1ea3n ph\u1ea9m.<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT: 10%.<\/li>\n<li aria-level=\"1\">Nghi\u1ec7p v\u1ee5 tr\u1ea3 l\u1ea1i: C\u00f4ng ty B ph\u00e1t hi\u1ec7n 100 s\u1ea3n ph\u1ea9m b\u1ecb l\u1ed7i tr\u1ea3 l\u1ea1i cho c\u00f4ng ty A.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">H\u1ea1ch to\u00e1n t\u1ea1i c\u00f4ng ty A (b\u00ean b\u00e1n)<\/h3>\n<p style=\"text-align: justify;\">C\u00f4ng ty A ti\u1ebfn h\u00e0nh c\u00e1c b\u00fat to\u00e1n \u0111\u1ec3 gi\u1ea3m doanh thu, gi\u1ea3m c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 nh\u1eadp l\u1ea1i kho s\u1ed1 h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n 1: Gi\u1ea3m doanh thu &#8211; thu\u1ebf GTGT (Ghi nh\u1eadn vi\u1ec7c gi\u1ea3m ngh\u0129a v\u1ee5 thanh to\u00e1n\/ho\u00e0n ti\u1ec1n cho kh\u00e1ch h\u00e0ng nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh doanh thu, thu\u1ebf GTGT \u0111\u1ea7u ra li\u00ean quan theo th\u00f4ng t\u1eeb 200)<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 5212 (H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i): 5.000.000 VN\u0110 =&gt; (100 sp x 50.000 VN\u0110) &#8211; Ghi gi\u1ea3m Doanh thu<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 33311 (Thu\u1ebf GTGT \u0111\u1ea7u ra): 500.000 VN\u0110 =&gt; (5.000.000 x 10%) &#8211; Gi\u1ea3m Thu\u1ebf ph\u1ea3i n\u1ed9p<\/li>\n<li aria-level=\"1\">C\u00f3 TK 13 (ph\u1ea3i th\u1ee7 kh\u00e1ch h\u00e0ng): 5.000.000 VN\u0110 =&gt; Gi\u1ea3m C\u00f4ng n\u1ee3 Ph\u1ea3i thu C\u00f4ng ty B (ho\u1eb7c ghi ho\u00e0n ti\u1ec1n n\u1ebfu \u0111\u00e3 thanh to\u00e1n)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">(N\u1ebfu \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 133 {DN nh\u1ecf &amp; v\u1eeba}: H\u1ea1ch to\u00e1n gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o TK 511 thay v\u00ec TK 5212.)<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 511: 5.000.000 VN\u0110<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 33311: 500.000 VN\u0110<\/li>\n<li aria-level=\"1\">C\u00f3 TK 131: 5.500.000 VN\u0110<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n 2: Nh\u1eadp l\u1ea1i kho h\u00e0ng tr\u1ea3 l\u1ea1i &#8211; gi\u1ea3m gi\u00e1 v\u1ed1n (H\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kho \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u1ea1i v\u00e0o t\u00e0i kho\u1ea3n t\u1ed3n kho v\u00e0 gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u00e3 ghi nh\u1eadn tr\u01b0\u1edbc \u0111\u00f3.)<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 156 (H\u00e0ng h\u00f3a):4.000.000 VN\u0110 =&gt; (100 sp x 40.000 VN\u0110) &#8211; Ghi t\u0103ng gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho<\/li>\n<li aria-level=\"1\">C\u00f3 TK 632 (Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n): 4.000.000 VN\u0110 =&gt;Ghi gi\u1ea3m Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u00e3 k\u1ebft chuy\u1ec3n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">H\u1ea1ch to\u00e1n t\u1ea1i c\u00f4ng ty B (B\u00ean mua)<\/h3>\n<p style=\"text-align: justify;\">C\u00f4ng ty B ti\u1ebfn h\u00e0nh c\u00e1c b\u00fat to\u00e1n \u0111\u1ec3 gi\u1ea3m c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3, gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m h\u00e0ng t\u1ed3n kho (do tr\u1ea3 l\u1ea1i).<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u00fat to\u00e1n 1: Gi\u1ea3m c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 &#8211; thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (Ghi nh\u1eadn ngh\u0129a v\u1ee5 tr\u1ea3 l\u1ea1i h\u00e0ng cho nh\u00e0 cung c\u1ea5p nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb khi mua h\u00e0ng.)<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 331 (Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n): 5.500.000 =&gt; Gi\u1ea3m ngh\u0129a v\u1ee5 thanh to\u00e1n cho C\u00f4ng ty A (g\u1ed3m c\u1ea3 thu\u1ebf)<\/li>\n<li aria-level=\"2\">C\u00f3 TK 156 (H\u00e0ng h\u00f3a): 5.500.000 =&gt; (100 sp x 50.000 VN\u0110) &#8211; Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho<\/li>\n<li aria-level=\"2\">C\u00f3 TK 1331 (Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb): 500.000 =&gt; (5.000.000 x 10%) &#8211; Gi\u1ea3m Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">B\u00fat to\u00e1n 2: N\u1ebfu c\u00f4ng ty B \u0111\u00e3 thanh to\u00e1n cho c\u00f4ng ty A tr\u01b0\u1edbc khi tr\u1ea3 h\u00e0ng (N\u1ebfu C\u00f4ng ty A ho\u00e0n l\u1ea1i ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n cho C\u00f4ng ty B.)\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 111\/112 (Ti\u1ec1n m\u1eb7t\/TGNH): 5.500.000 VN\u0110 =&gt; T\u0103ng ti\u1ec1n m\u1eb7t\/ti\u1ec1n g\u1eedi do C\u00f4ng ty A ho\u00e0n l\u1ea1i<\/li>\n<li aria-level=\"2\">C\u00f3 TK 131 (Ph\u1ea3i thu kh\u00e1c): 5.500.000 VN\u0110 =&gt; Ghi gi\u1ea3m kho\u1ea3n ph\u1ea3i thu l\u1ea1i t\u1eeb C\u00f4ng ty A<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: B\u00fat to\u00e1n 2 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n n\u1ebfu \u0111\u00e3 c\u00f3 ph\u00e1t sinh thanh to\u00e1n\/ho\u00e0n ti\u1ec1n th\u1ef1c t\u1ebf. N\u1ebfu ch\u01b0a thanh to\u00e1n, ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n B\u00fat to\u00e1n 1 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00f4ng n\u1ee3 (TK 331).<\/p>\n<h2 style=\"text-align: justify;\">5. Quy tr\u00ecnh h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/h2>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c ghi nh\u1eadn s\u1ed5 s\u00e1ch, m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd doanh thu, t\u1ed3n kho v\u00e0 c\u00f4ng n\u1ee3, h\u1ea1n ch\u1ebf r\u1ee7i ro tranh ch\u1ea5p v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, bao g\u1ed3m c\u1ea3 Ngh\u1ecb \u0111\u1ecbnh 70 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Quy tr\u00ecnh th\u1ef1c hi\u1ec7n g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-49420 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-hang-ban-bi-tra-lai-4.png\" alt=\"Quy tr\u00ecnh h\u1ea1c to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-hang-ban-bi-tra-lai-4.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-hang-ban-bi-tra-lai-4-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-hang-ban-bi-tra-lai-4-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 1: Nh\u1eadn h\u00e0ng tr\u1ea3 l\u1ea1i t\u1eeb kh\u00e1ch h\u00e0ng.<\/h3>\n<p style=\"text-align: justify;\">Khi kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean quan tr\u1ecdng nh\u1ea5t l\u00e0 ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ed1i h\u1ee3p v\u1edbi kho h\u00e0ng c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">X\u00e1c nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng &#8211; lo\u1ea1i h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i: b\u1eb1ng c\u00e1ch ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t kho, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1eebng s\u1ea3n ph\u1ea9m \u0111\u1ec3 ph\u00e2n lo\u1ea1i theo tr\u1ea1ng th\u00e1i: c\u00f2n nguy\u00ean v\u1eb9n, h\u01b0 h\u1ecfng, l\u1ed7i k\u1ef9 thu\u1eadt ho\u1eb7c qu\u00e1 h\u1ea1n s\u1eed d\u1ee5ng.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n tr\u1ea3 h\u00e0ng: X\u00e1c \u0111\u1ecbnh h\u00e0ng tr\u1ea3 l\u1ea1i c\u00f3 k\u00e8m chi\u1ebft kh\u1ea5u, khuy\u1ebfn m\u1ea1i ho\u1eb7c c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7c bi\u1ec7t, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea7n doanh thu gi\u1ea3m v\u00e0 chi ph\u00ed chi\u1ebft kh\u1ea5u ph\u00e1t sinh, \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t kho c\u0169ng nh\u01b0 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ee3p ph\u00e1p tu\u00e2n th\u1ee7 h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo ngh\u1ecb \u0111\u1ecbnh 70 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li aria-level=\"1\">\u0110\u00e1nh gi\u00e1 t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i: X\u00e1c \u0111\u1ecbnh h\u00e0ng c\u00f2n nguy\u00ean v\u1eb9n nh\u1eadp kho \u0111\u1ec3 b\u00e1n ti\u1ebfp nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh t\u1ed3n kho, gi\u00e1 v\u1ed1n, trong khi h\u00e0ng l\u1ed7i ho\u1eb7c h\u01b0 h\u1ecfng c\u1ea7n ghi nh\u1eadn ri\u00eang \u0111\u1ec3 x\u1eed l\u00fd, bao g\u1ed3m gi\u1ea3m gi\u00e1, ti\u00eau h\u1ee7y ho\u1eb7c tr\u1ea3 l\u1ea1i cho nh\u00e0 cung c\u1ea5p n\u1ebfu ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc n\u00e0y gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, tr\u00e1nh ghi nh\u1eadn \u201ch\u00e0ng \u1ea3o\u201d l\u00e0m sai l\u1ec7ch doanh thu c\u0169ng nh\u01b0 t\u1ed3n kho, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p c\u01a1 s\u1edf cho c\u00e1c b\u00fat to\u00e1n gi\u1ea3m doanh thu, \u0111i\u1ec1u ch\u1ec9nh c\u00f4ng n\u1ee3, nh\u1eadp kho v\u00e0 chi ph\u00ed chi\u1ebft kh\u1ea5u<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 2: Ki\u1ec3m k\u00ea s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a.<\/h3>\n<p style=\"text-align: justify;\">Sau khi nh\u1eadn h\u00e0ng tr\u1ea3 l\u1ea1i t\u1eeb kh\u00e1ch h\u00e0ng, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 ki\u1ec3m k\u00ea chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng c\u0169ng nh\u01b0 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf l\u00e0m c\u01a1 s\u1edf cho c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n. B\u1ed9 ph\u1eadn kho ph\u1ed1i h\u1ee3p v\u1edbi k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m tr\u1ea3 l\u1ea1i, \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u00f3a \u0111\u01a1n ban \u0111\u1ea7u, phi\u1ebfu xu\u1ea5t kho v\u00e0 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n.<\/li>\n<li aria-level=\"1\">Ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1eebng s\u1ea3n ph\u1ea9m nh\u01b0 m\u00e3 s\u1ea3n ph\u1ea9m, t\u00ean s\u1ea3n ph\u1ea9m, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 b\u00e1n, \u0111\u01a1n v\u1ecb t\u00ednh, \u0111\u1ed3ng th\u1eddi ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i theo tr\u1ea1ng th\u00e1i: c\u00f2n nguy\u00ean v\u1eb9n, h\u01b0 h\u1ecfng, l\u1ed7i k\u1ef9 thu\u1eadt ho\u1eb7c qu\u00e1 h\u1ea1n s\u1eed d\u1ee5ng.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh li\u1ec7u c\u00f3 th\u1ec3 nh\u1eadp kho b\u00e1n ti\u1ebfp, \u0111i\u1ec1u ch\u1ec9nh t\u1ed3n kho v\u00e0 gi\u00e1 v\u1ed1n, hay ph\u1ea3i x\u1eed l\u00fd \u0111\u1eb7c bi\u1ec7t nh\u01b0 gi\u1ea3m gi\u00e1 b\u00e1n, ti\u00eau h\u1ee7y ho\u1eb7c tr\u1ea3 l\u1ea1i nh\u00e0 cung c\u1ea5p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ki\u1ec3m k\u00ea gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c t\u1ed3n kho th\u1ef1c t\u1ebf, k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n h\u00e0ng h\u01b0 h\u1ecfng ho\u1eb7c l\u1ed7i \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p. \u0110\u1ed3ng th\u1eddi, \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n gi\u1ea3m doanh thu, \u0111i\u1ec1u ch\u1ec9nh c\u00f4ng n\u1ee3, nh\u1eadp kho v\u00e0 ghi nh\u1eadn chi ph\u00ed chi\u1ebft kh\u1ea5u (n\u1ebfu c\u00f3), \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u t\u1ed3n kho v\u00e0 l\u1ee3i nhu\u1eadn ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 3: \u0110\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/h3>\n<p style=\"text-align: justify;\">Sau khi ki\u1ec3m k\u00ea h\u00e0ng h\u00f3a, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n c\u00f9ng c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nghi\u1ec7p v\u1ee5 tr\u1ea3 h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u1ee3p ph\u00e1p v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ki\u1ec3m tra h\u00f3a \u0111\u01a1n g\u1ed1c, h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo ngh\u1ecb \u0111\u1ecbnh 70 (v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) \u0111\u1ed1i chi\u1ebfu v\u1edbi phi\u1ebfu xu\u1ea5t kho, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, phi\u1ebfu chi\u1ebft kh\u1ea5u n\u1ebfu c\u00f3.<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc n\u00e0y \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n c\u0169ng nh\u01b0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, gi\u1ea3m r\u1ee7i ro tranh ch\u1ea5p v\u1edbi kh\u00e1ch h\u00e0ng ho\u1eb7c c\u01a1 quan thu\u1ebf. \u0110\u1ed3ng th\u1eddi, s\u1ed1 li\u1ec7u ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 ch\u00ednh x\u00e1c l\u00e0m c\u01a1 s\u1edf cho c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n doanh thu, chi ph\u00ed v\u00e0 t\u1ed3n kho, gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh kinh doanh th\u1ef1c t\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 4: H\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/h3>\n<p style=\"text-align: justify;\">Khi s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m k\u00ea v\u00e0 \u0111\u1ed1i chi\u1ebfu, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n:<\/p>\n<table>\n<tbody>\n<tr>\n<td>B\u00ean b\u00e1n<\/td>\n<td>B\u00ean mua<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\">Gi\u1ea3m doanh thu: N\u1ee3 TK 5212 \u2013 H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (TT\u202f200) ho\u1eb7c gi\u1ea3m tr\u1ef1c ti\u1ebfp TK 511 (TT\u202f133)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/li>\n<li aria-level=\"1\">Nh\u1eadp kho h\u00e0ng tr\u1ea3 l\u1ea1i: N\u1ee3 TK 156\/155\/152 \u2013 T\u1ed3n kho, C\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/li>\n<li aria-level=\"1\">N\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u: N\u1ee3 TK 531 \u2013 Chi ph\u00ed gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">Nh\u1eadn h\u00e0ng tr\u1ea3 l\u1ea1i: N\u1ee3 TK 156\/155\/152 \u2013 T\u1ed3n kho, C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p<\/li>\n<li aria-level=\"1\">N\u1ebfu \u0111\u00e3 thanh to\u00e1n tr\u01b0\u1edbc: N\u1ee3 TK 331, C\u00f3 TK 111\/112 \u2013 Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang doanh thu, t\u1ed3n kho v\u00e0 c\u00f4ng n\u1ee3, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn v\u00e0 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n gi\u00fap gi\u1ea3m r\u1ee7i ro sai s\u00f3t, h\u1ea1n ch\u1ebf tranh ch\u1ea5p v\u00e0 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh minh b\u1ea1ch.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 5: L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7.<\/h3>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc cu\u1ed1i c\u00f9ng l\u00e0 l\u01b0u tr\u1eef to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u00e0 d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu trong t\u01b0\u01a1ng lai. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n, phi\u1ebfu tr\u1ea3 h\u00e0ng, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea c\u00f9ng c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch, gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 vi\u1ec7c tranh ch\u1ea5p v\u1edbi kh\u00e1ch h\u00e0ng. \u0110\u1ed3ng th\u1eddi, h\u1ed7 tr\u1ee3 c\u00e1c b\u1ed9 ph\u1eadn qu\u1ea3n tr\u1ecb trong vi\u1ec7c ph\u00e2n t\u00edch doanh thu, t\u1ed3n kho, l\u1ee3i nhu\u1eadn c\u0169ng nh\u01b0 hi\u1ec7u qu\u1ea3 kinh doanh, t\u1ea1o c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n<h2 style=\"text-align: justify;\">6. L\u01b0u \u00fd khi tri\u1ec3n khai nghi\u1ec7p v\u1ee5 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/h2>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi tri\u1ec3n khai h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u00c1p d\u1ee5ng \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n: Doanh nghi\u1ec7p c\u1ea7n ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n theo quy m\u00f4. V\u1edbi TT\u202f99, s\u1eed d\u1ee5ng TK 5212 \u0111\u1ec3 ghi nh\u1eadn h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 sang TK 511. V\u1edbi TT\u202f133, ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp TK 511 \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7: L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, phi\u1ebfu tr\u1ea3 h\u00e0ng, h\u1ee3p \u0111\u1ed3ng c\u0169ng nh\u01b0 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea \u0111\u1ec3 ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu ki\u1ec3m tra thu\u1ebf. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt gi\u1ea3m r\u1ee7i ro tranh ch\u1ea5p v\u1edbi kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e0 cung c\u1ea5p.<\/li>\n<li aria-level=\"1\">S\u1eed d\u1ee5ng <a href=\"https:\/\/lacviet.vn\/phan-mem-ke-toan\/\" data-ilt=\"220\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a> t\u1ef1 \u0111\u1ed9ng h\u00f3a: Ph\u1ea7n m\u1ec1m gi\u00fap ghi nh\u1eadn h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i ch\u00ednh x\u00e1c, t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh doanh thu, t\u1ed3n kho v\u00e0 c\u00f4ng n\u1ee3 theo t\u1eebng giao d\u1ecbch. \u0110\u1ed3ng th\u1eddi, cung c\u1ea5p b\u00e1o c\u00e1o ph\u00e2n t\u00edch gi\u00fap qu\u1ea3n l\u00fd l\u1ee3i nhu\u1eadn, t\u1ed3n kho d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u00c1p d\u1ee5ng \u0111\u00fang chu\u1ea9n m\u1ef1c, ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb c\u0169ng nh\u01b0 t\u1eadn d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd doanh thu, t\u1ed3n kho v\u00e0 c\u00f4ng n\u1ee3 hi\u1ec7u qu\u1ea3, gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd t\u0103ng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n tr\u1ecb kinh doanh.<\/p>\n<h2 style=\"text-align: justify;\">7. C\u00e1ch t\u1ed1i \u01b0u c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n b\u1eb1ng ph\u1ea7n m\u1ec1m Accnet ERP<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, vi\u1ec7c x\u1eed l\u00fd th\u1ee7 c\u00f4ng b\u1eb1ng s\u1ed5 s\u00e1ch ho\u1eb7c Excel th\u01b0\u1eddng t\u1ed1n th\u1eddi gian, d\u1ec5 sai s\u00f3t v\u00e0 kh\u00f3 ki\u1ec3m so\u00e1t c\u00e1c nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh doanh thu, nh\u1eadp kho hay chi\u1ebft kh\u1ea5u. Accnet ERP cung c\u1ea5p gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n to\u00e0n di\u1ec7n, gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh h\u1ea1ch to\u00e1n, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 t\u1ed1i \u01b0u th\u1eddi gian v\u1eadn h\u00e0nh.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng h\u00f3a nghi\u1ec7p v\u1ee5 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: Accnet ERP ghi nh\u1eadn t\u1ef1 \u0111\u1ed9ng c\u00e1c nghi\u1ec7p v\u1ee5 tr\u1ea3 h\u00e0ng, gi\u1ea3m doanh thu, \u0111i\u1ec1u ch\u1ec9nh c\u00f4ng n\u1ee3, nh\u1eadp kho c\u0169ng nh\u01b0 chi ph\u00ed chi\u1ebft kh\u1ea5u, gi\u00fap k\u1ebf to\u00e1n ki\u1ec3m tra s\u1ed1 li\u1ec7u nhanh v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u1eadp trung: T\u1ea5t c\u1ea3 th\u00f4ng tin h\u00e0ng b\u00e1n, h\u00e0ng tr\u1ea3 l\u1ea1i, chi\u1ebft kh\u1ea5u v\u00e0 t\u1ed3n kho \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean n\u1ec1n t\u1ea3ng \u0111i\u1ec7n t\u1eed b\u1ea3o m\u1eadt, d\u1ec5 tra c\u1ee9u nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 70.<\/li>\n<li aria-level=\"1\">T\u1ed1i \u01b0u quy tr\u00ecnh &#8211; ra quy\u1ebft \u0111\u1ecbnh: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0, c\u1eadp nh\u1eadt t\u1ed3n kho c\u0169ng nh\u01b0 doanh thu, cung c\u1ea5p d\u1eef li\u1ec7u tin c\u1eady \u0111\u1ec3 qu\u1ea3n l\u00fd chi ph\u00ed, h\u00e0ng t\u1ed3n v\u00e0 l\u1ee3i nhu\u1eadn.<\/li>\n<li aria-level=\"1\">Ti\u1ec7n l\u1ee3i &#8211; linh ho\u1ea1t: H\u1ed7 tr\u1ee3 truy c\u1eadp tr\u00ean web\/mobile, gi\u00fap k\u1ebf to\u00e1n qu\u1ea3n l\u00fd th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i, ph\u00f9 h\u1ee3p doanh nghi\u1ec7p nhi\u1ec1u chi nh\u00e1nh ho\u1eb7c m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c linh ho\u1ea1t.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi tri\u1ec3n khai Accnet ERP, doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t trong h\u1ea1ch to\u00e1n, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u1eadn h\u00e0nh \u0111\u1ed3ng th\u1eddi t\u0103ng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p l\u00fd t\u01b0\u1edfng cho c\u00e1c t\u1ed5 ch\u1ee9c mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i c\u0169ng nh\u01b0 qu\u1ea3n l\u00fd s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n to\u00e0n di\u1ec7n.<\/p>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p>\n<\/div>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li style=\"text-align: justify;\" data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li>\n<li style=\"text-align: justify;\" data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. <a id=\"formtuvan\"><\/a>Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong><br><\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"fbcbee7a91ab62be5f0018042f5e253a\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"fbcbee7a91ab62be5f0018042f5e253a\">\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=\"b1e9134459\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/49182\" \/><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 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 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 nghi\u1ec7p v\u1ee5 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c doanh thu, chi ph\u00ed, t\u1ed3n kho v\u00e0 c\u00f4ng n\u1ee3, t\u1eeb \u0111\u00f3 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n c\u00f9ng l\u1ee3i nhu\u1eadn hi\u1ec7u qu\u1ea3. Khi th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh theo Th\u00f4ng t\u01b0 200\/133, k\u1ebft h\u1ee3p l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 vi\u1ec7c tranh ch\u1ea5p v\u1edbi kh\u00e1ch h\u00e0ng, m\u00e0 c\u00f2n t\u1ea1o c\u01a1 s\u1edf v\u1eefng ch\u1eafc cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh doanh, \u0111i\u1ec1u ch\u1ec9nh t\u1ed3n kho, ch\u00ednh s\u00e1ch gi\u00e1 c\u0169ng nh\u01b0 k\u1ebf ho\u1ea1ch b\u00e1n h\u00e0ng h\u1ee3p l\u00fd.<\/p>\n<h2>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p:<\/h2>\n<details id=\"e-n-accordion-item-2620\" open=\"\">\n<summary tabindex=\"0\" data-accordion-index=\"1\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2620\">H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i h\u1ea1ch to\u00e1n v\u00e0o \u0111\u00e2u?<\/summary>\n<p style=\"text-align: justify;\">Theo Th\u00f4ng t\u01b0 99, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 5212 \u2013 H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u1eb1m gi\u1ea3m tr\u1eeb doanh thu. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u1ea7n ghi gi\u1ea3m c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ghi t\u0103ng h\u00e0ng t\u1ed3n kho n\u1ebfu h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadp l\u1ea1i theo \u0111\u00fang t\u00ecnh tr\u1ea1ng c\u00f3 th\u1ec3 b\u00e1n ti\u1ebfp.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-2622\">\n<summary tabindex=\"-1\" data-accordion-index=\"3\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2622\">5212 l\u00e0 t\u00e0i kho\u1ea3n g\u00ec?<\/summary>\n<p dir=\"ltr\" style=\"text-align: justify;\">TK 5212 \u2013 H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i thu\u1ed9c nh\u00f3m t\u00e0i kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/p>\n<p style=\"text-align: justify;\">T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 l\u1ea1i cho doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n. Cu\u1ed1i k\u1ef3, s\u1ed1 ph\u00e1t sinh tr\u00ean TK 5212 s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o TK 511 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-2623\">\n<summary tabindex=\"-1\" data-accordion-index=\"4\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2623\">Tr\u1ea3 l\u1ea1i h\u00e0ng ai xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/summary>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 MST: ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho doanh nghi\u1ec7p b\u00e1n h\u00e0ng.<\/li>\n<li aria-level=\"1\">Kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 MST: doanh nghi\u1ec7p b\u00e1n h\u00e0ng s\u1ebd l\u1eadp Bi\u00ean b\u1ea3n tr\u1ea3 l\u1ea1i h\u00e0ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7 gi\u00fap \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 k\u00ea khai thu\u1ebf v\u00e0 ghi nh\u1eadn k\u1ebf to\u00e1n.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-2624\">\n<summary tabindex=\"-1\" data-accordion-index=\"5\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2624\">Gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 g\u00ec?<\/summary>\n<p style=\"text-align: justify;\">Gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ed1 h\u00e0ng doanh nghi\u1ec7p \u0111\u00e3 giao \u2013 ghi nh\u1eadn doanh thu, nh\u01b0ng sau \u0111\u00f3 kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i.<br \/>\nGi\u00e1 tr\u1ecb n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3:<\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">H\u1ea1ch to\u00e1n v\u00e0o TK 5212,<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">\u0110i\u1ec1u ch\u1ec9nh c\u00f4ng n\u1ee3 ph\u1ea3i thu,<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u ra theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<\/details>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu ph\u00e1t sinh khi kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m \u0111\u00e3 mua theo th\u1ecfa thu\u1eadn ho\u1eb7c do h\u00e0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":49184,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158],"tags":[127],"class_list":["post-49182","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-ban-hang","tag-hach-toan-hang-hoa"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49182","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=49182"}],"version-history":[{"count":22,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49182\/revisions"}],"predecessor-version":[{"id":55740,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49182\/revisions\/55740"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/49184"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=49182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=49182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=49182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}