{"id":49205,"date":"2025-12-22T18:05:35","date_gmt":"2025-12-22T11:05:35","guid":{"rendered":"https:\/\/lacviet.vn\/?p=49205"},"modified":"2025-12-27T19:08:24","modified_gmt":"2025-12-27T12:08:24","slug":"hach-toan-doanh-thu-chua-thuc-hien","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-doanh-thu-chua-thuc-hien\/","title":{"rendered":"Accounting unearned revenue is what? Principle &amp; how accounting"},"content":{"rendered":"<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng TK 3387 (N\u1ee3 ph\u1ea3i tr\u1ea3) \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 thu tr\u01b0\u1edbc (ti\u1ec1n thu\u00ea, b\u00e1n tr\u1ea3 g\u00f3p&#8230;) m\u00e0 ch\u01b0a ph\u00e1t sinh \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5\/h\u00e0ng h\u00f3a. Khi nh\u1eadn ti\u1ec1n, ghi N\u1ee3 TK 111, 112; C\u00f3 TK 3387 v\u00e0 C\u00f3 TK thu\u1ebf ph\u00e1t sinh. \u0110\u1ecbnh k\u1ef3, khi ngh\u0129a v\u1ee5 ho\u00e0n th\u00e0nh, k\u1ebf to\u00e1n chuy\u1ec3n h\u00f3a d\u1ea7n kho\u1ea3n n\u00e0y th\u00e0nh doanh thu b\u1eb1ng b\u00fat to\u00e1n: N\u1ee3 TK 3387 \/ C\u00f3 TK 511.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba m\u1edbi \u00e1p d\u1ee5ng c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n, h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p, th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, ph\u00e2n b\u1ed5 doanh thu hay \u0111i\u1ec1u ch\u1ec9nh khi c\u00f3 thay \u0111\u1ed5i h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c h\u1ea1ch to\u00e1n sai ho\u1eb7c thi\u1ebfu s\u00f3t c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang k\u1ebft qu\u1ea3 kinh doanh, t\u0103ng r\u1ee7i ro thu\u1ebf v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/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\u00e1c b\u01b0\u1edbc ghi nh\u1eadn, nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 ch\u00ednh x\u00e1c, hi\u1ec7u qu\u1ea3.<\/p>\n<h2 style=\"text-align: justify;\">1. Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 g\u00ec?<\/h2>\n<p style=\"text-align: justify;\">Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn t\u1eeb kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a th\u1ec3 ghi nh\u1eadn v\u00e0o doanh thu th\u1ef1c t\u1ebf, b\u1edfi ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 ch\u01b0a ho\u00e0n t\u1ea5t. \u0110\u00e2y l\u00e0 kho\u1ea3n doanh thu \u201cch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f4ng nh\u1eadn\u201d nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00f4ng qua T\u00e0i kho\u1ea3n 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc t\u1eeb kh\u00e1ch h\u00e0ng (nh\u01b0 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c l\u00e3i thu tr\u01b0\u1edbc) v\u00e0o TK 3387 (N\u1ee3 ph\u1ea3i tr\u1ea3) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n h\u00f3a d\u1ea7n th\u00e0nh doanh thu th\u1ef1c t\u1ebf khi ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 theo \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Vai tr\u00f2 c\u1ee7a ghi nh\u1eadn nghi\u1ec7p v\u1ee5 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p &amp; ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u00e0n t\u1ea5t, gi\u00fap tr\u00e1nh ghi nh\u1eadn s\u1edbm v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n &amp; ngh\u0129a v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5: Doanh nghi\u1ec7p n\u1eafm r\u00f5 s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc, qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n trong t\u01b0\u01a1ng lai.<\/li>\n<li aria-level=\"1\">Gi\u1ea3m r\u1ee7i ro thu\u1ebf &amp; tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n: Ghi nh\u1eadn doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n gi\u00fap tr\u00e1nh sai s\u00f3t v\u1ec1 thu\u1ebf GTGT v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, \u0111\u1eb7c bi\u1ec7t v\u1edbi h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n ho\u1eb7c b\u00e1n tr\u1ea3 g\u00f3p<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">2. H\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n c\u1ea7n tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc n\u00e0o?<\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-49457 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-doanh-thu-chua-thuc-hien-1.png\" alt=\"Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-doanh-thu-chua-thuc-hien-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-doanh-thu-chua-thuc-hien-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-doanh-thu-chua-thuc-hien-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">2.1. Nguy\u00ean t\u1eafc ghi nh\u1eadn theo th\u00f4ng t\u01b0 hi\u1ec7n h\u00e0nh<\/h3>\n<p style=\"text-align: justify;\">Doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi doanh nghi\u1ec7p ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf, tr\u00e1nh ghi nh\u1eadn doanh thu s\u1edbm, t\u1eeb \u0111\u00f3 t\u1ea1o ra c\u00e1c s\u1ed1 li\u1ec7u kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 14 \u2013 Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c, doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n<li aria-level=\"1\">Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p \u0111\u00e3 ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch.<\/li>\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1c kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn t\u1eeb kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu trong k\u1ef3, m\u00e0 ph\u1ea3i ghi nh\u1eadn l\u00e0 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/p>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh t\u1ea1i:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p),<\/li>\n<li aria-level=\"1\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba),<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">c\u00e1c kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ghi nh\u1eadn gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u00fang y\u00eau c\u1ea7u ph\u00e1p l\u00fd, h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 &amp; \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n<p style=\"text-align: justify;\">Ph\u00e2n b\u1ed5 doanh thu nh\u1eadn tr\u01b0\u1edbc l\u00e0 vi\u1ec7c chuy\u1ec3n d\u1ea7n doanh thu t\u1eeb TK 3387 sang TK 511 theo \u0111\u00fang ti\u1ebfn \u0111\u1ed9 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n trong k\u1ef3, \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, theo \u0111\u00f3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c ph\u00f9 h\u1ee3p c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u1ea3n \u00e1nh \u0111\u00fang m\u1ed1i quan h\u1ec7 gi\u1eefa doanh thu v\u00e0 chi ph\u00ed li\u00ean quan, tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u01b0\u1edbc nh\u01b0ng chi ph\u00ed v\u1eabn ph\u00e1t sinh sau, g\u00e2y sai l\u1ec7ch l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n, bao g\u1ed3m h\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n d\u00e0i h\u1ea1n, doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 nhi\u1ec1u k\u1ef3 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n, b\u1eb1ng c\u00e1ch ph\u00e2n b\u1ed5 d\u1ea7n c\u00e1c kho\u1ea3n doanh thu n\u00e0y v\u00e0o t\u1eebng k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<li aria-level=\"1\">C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi khi c\u00f3 \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng (thay \u0111\u1ed5i, ch\u1ea5m d\u1ee9t, ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng \u01b0u \u0111\u00e3i): K\u1ebf to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng s\u1ed1 d\u01b0 TK 3387 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n thanh to\u00e1n li\u00ean quan (TK 111, 112), \u0111\u1ea3m b\u1ea3o doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n lu\u00f4n ph\u1ea3n \u00e1nh \u0111\u00fang ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/p>\n<p style=\"text-align: justify;\">V\u1eady n\u00ean, tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn &#8211; ph\u00e2n b\u1ed5 &#8211; \u0111i\u1ec1u ch\u1ec9nh doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd. \u0110\u1ed3ng th\u1eddi, h\u1ed7 tr\u1ee3 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, k\u1ebf to\u00e1n nh\u1eb1m ki\u1ec3m to\u00e1n \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh kinh doanh v\u00e0 d\u00f2ng ti\u1ec1n.<\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1ch h\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n theo chu\u1ea9n th\u00f4ng t\u01b0 hi\u1ec7n h\u00e0nh<\/h2>\n<p style=\"text-align: justify;\">Trong k\u1ebf to\u00e1n Vi\u1ec7t Nam, doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u1ee7 y\u1ebfu tr\u00ean TK 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n. Vi\u1ec7c h\u1ea1ch to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 133 ho\u1eb7c Th\u00f4ng t\u01b0 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=178998\" target=\"_blank\" rel=\"nofollow noopener\">200\/2014\/TT-BTC<\/a>, nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-49458 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-doanh-thu-chua-thuc-hien-2.png\" alt=\"C\u00e1ch h\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-doanh-thu-chua-thuc-hien-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-doanh-thu-chua-thuc-hien-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-doanh-thu-chua-thuc-hien-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">3.1. H\u1ea1ch to\u00e1n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc nhi\u1ec1u k\u1ef3 v\u1ec1 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 &amp; b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n k\u00e9o d\u00e0i nhi\u1ec1u k\u1ef3, doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1eadn to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n l\u1edbn ti\u1ec1n thu\u00ea ngay t\u1eeb \u0111\u1ea7u. V\u1eady n\u00ean, c\u1ea7n \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu khi ngh\u0129a v\u1ee5 ho\u00e0n th\u00e0nh v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n theo k\u1ef3.<\/p>\n<table>\n<tbody>\n<tr>\n<td>Giao d\u1ecbch<\/td>\n<td>\u0110\u1ecbnh kho\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td>Khi thu ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng cho nhi\u1ec1u k\u1ef3<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 c\u00e1c TK 111, 112&#8230; (T\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3387 (Gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 33311 (S\u1ed1 ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n doanh thu c\u1ee7a k\u1ef3 (Ph\u00e2n b\u1ed5 d\u1ea7n)<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n c\u1ee7a m\u1ed9t k\u1ef3)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 5113 (Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5) ho\u1eb7c TK 5117 (Doanh thu kinh doanh B\u0110S \u0111\u1ea7u t\u01b0)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng v\u00e0 ph\u1ea3i tr\u1ea3 l\u1ea1i ti\u1ec1n<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 3387 (S\u1ed1 ti\u1ec1n \u0111\u00e3 thu tr\u01b0\u1edbc c\u00f2n l\u1ea1i)<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 33311 (Thu\u1ebf GTGT c\u1ee7a ph\u1ea7n doanh thu kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n)<\/li>\n<li aria-level=\"1\">C\u00f3 c\u00e1c TK 111, 112&#8230; (T\u1ed5ng s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 v\u1ec1 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n: C\u00f4ng ty A cho thu\u00ea t\u00f2a nh\u00e0 v\u0103n ph\u00f2ng 3 n\u0103m v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea 360 tri\u1ec7u \u0111\u1ed3ng, thanh to\u00e1n to\u00e0n b\u1ed9 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng. To\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o TK 3387 v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n m\u1ed7i n\u0103m 120 tri\u1ec7u \u0111\u1ed3ng v\u00e0o doanh thu khi ngh\u0129a v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/p>\n<p style=\"text-align: justify;\">Giao d\u1ecbch \u0111\u1ecbnh kho\u1ea3n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Khi thu ti\u1ec1n tr\u01b0\u1edbc:\n<ul>\n<li>N\u1ee3 TK 111, 112\u2026: 360 tri\u1ec7u<\/li>\n<li>C\u00f3 TK 3387: 360 tri\u1ec7u<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Ph\u00e2n b\u1ed5 doanh thu t\u1eebng n\u0103m:\n<ul>\n<li>N\u1ee3 TK 3387: 120 tri\u1ec7u<\/li>\n<li>C\u00f3 TK 5113: 120 tri\u1ec7u<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, ph\u1ea3i tr\u1ea3 l\u1ea1i ti\u1ec1n:\n<ul>\n<li>N\u1ee3 TK 3387 (s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i)<\/li>\n<li>N\u1ee3 TK 33311 (thu\u1ebf GTGT c\u1ee7a ph\u1ea7n doanh thu kh\u00f4ng th\u1ef1c hi\u1ec7n)<\/li>\n<li>C\u00f3 TK 111, 112\u2026 (t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.2. H\u1ea1ch to\u00e1n b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm<\/h3>\n<p style=\"text-align: justify;\">Doanh thu b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, c\u00f2n kho\u1ea3n l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p l\u00e0 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (TK 515) theo t\u1eebng k\u1ef3.<\/p>\n<table>\n<tbody>\n<tr>\n<td>Giao d\u1ecbch<\/td>\n<td>\u0110\u1ecbnh kho\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td>Khi b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p (Ghi nh\u1eadn doanh thu theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay)<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 c\u00e1c TK 111, 112, 131 (T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thu\/\u0111\u00e3 thu)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511 (Gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 333 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3387 (Kho\u1ea3n l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ch\u01b0a th\u1ef1c hi\u1ec7n)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ecbnh k\u1ef3, ghi nh\u1eadn doanh thu ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 3387 (S\u1ed1 ti\u1ec1n l\u00e3i m\u1ed9t k\u1ef3 tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 515 (Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 v\u1ec1 h\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n: C\u00f4ng ty B b\u00e1n s\u1ea3n ph\u1ea9m 100 tri\u1ec7u \u0111\u1ed3ng, kh\u00e1ch h\u00e0ng tr\u1ea3 50 tri\u1ec7u ngay, ph\u1ea7n c\u00f2n l\u1ea1i tr\u1ea3 g\u00f3p 50 tri\u1ec7u trong 5 th\u00e1ng. Doanh thu 50 tri\u1ec7u nh\u1eadn tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi v\u00e0o TK 3387, l\u00e3i tr\u1ea3 g\u00f3p ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o doanh thu t\u00e0i ch\u00ednh theo t\u1eebng k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">Giao d\u1ecbch \u0111\u1ecbnh kho\u1ea3n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Khi b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p:\n<ul>\n<li>N\u1ee3 TK 111, 112, 131: 100 tri\u1ec7u<\/li>\n<li>C\u00f3 TK 511: 50 tri\u1ec7u (gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay)<\/li>\n<li>C\u00f3 TK 3387: 50 tri\u1ec7u (l\u00e3i tr\u1ea3 g\u00f3p ch\u01b0a th\u1ef1c hi\u1ec7n)<\/li>\n<li>C\u00f3 TK 333: thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">\u0110\u1ecbnh k\u1ef3 ghi nh\u1eadn doanh thu l\u00e3i tr\u1ea3 g\u00f3p:\n<ul>\n<li>N\u1ee3 TK 3387: 10 tri\u1ec7u (cho 1 k\u1ef3)<\/li>\n<li>C\u00f3 TK 515: 10 tri\u1ec7u<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.3. H\u1ea1ch to\u00e1n Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n t\u1eeb ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/h3>\n<p style=\"text-align: justify;\">Kho\u1ea3n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb \u01b0u \u0111\u00e3i, chi\u1ebft kh\u1ea5u ho\u1eb7c h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 cung c\u1ea5p mi\u1ec5n ph\u00ed cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o TK 3387 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng.<\/p>\n<table>\n<tbody>\n<tr>\n<td>Giao d\u1ecbch<\/td>\n<td>\u0110\u1ecbnh kho\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td>Khi b\u00e1n h\u00e0ng v\u00e0 ph\u00e1t sinh ngh\u0129a v\u1ee5 \u01b0u \u0111\u00e3i<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 c\u00e1c TK 111, 112, 131 (T\u1ed5ng ti\u1ec1n thu \u0111\u01b0\u1ee3c\/ph\u1ea3i thu)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511 (Doanh thu b\u00e1n h\u00e0ng\/d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3387 (Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a \u01b0u \u0111\u00e3i\/chi\u1ebft kh\u1ea5u\/qu\u00e0 t\u1eb7ng)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 33311 (Ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Khi kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng \u01b0u \u0111\u00e3i\/h\u00e0ng h\u00f3a mi\u1ec5n ph\u00ed<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 3387 (Gi\u00e1 tr\u1ecb \u01b0u \u0111\u00e3i \u0111\u00e3 chuy\u1ec3n giao)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511 (Chuy\u1ec3n sang doanh thu b\u00e1n h\u00e0ng\/cung c\u1ea5p d\u1ecbch v\u1ee5)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Khi kh\u00e1ch h\u00e0ng kh\u00f4ng s\u1eed d\u1ee5ng \u01b0u \u0111\u00e3i\/h\u1ebft h\u1ea1n<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 3387 (Gi\u00e1 tr\u1ecb \u01b0u \u0111\u00e3i kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511 (Chuy\u1ec3n to\u00e0n b\u1ed9 sang doanh thu b\u00e1n h\u00e0ng\/cung c\u1ea5p d\u1ecbch v\u1ee5)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: Vi\u1ec7c h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 3387 ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1eb7c bi\u1ec7t l\u00e0 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn (nh\u01b0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC).<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 v\u1ec1 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n: C\u00f4ng ty C tri\u1ec3n khai ch\u01b0\u01a1ng tr\u00ecnh Loyalty, kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c t\u1eb7ng voucher 1 tri\u1ec7u \u0111\u1ed3ng khi mua s\u1ea3n ph\u1ea9m. Gi\u00e1 tr\u1ecb voucher ghi nh\u1eadn v\u00e0o TK 3387, khi kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng voucher, gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang doanh thu TK 511.<\/p>\n<p style=\"text-align: justify;\">Giao d\u1ecbch \u0111\u1ecbnh kho\u1ea3n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Khi ph\u00e1t sinh ngh\u0129a v\u1ee5 \u01b0u \u0111\u00e3i:\n<ul>\n<li>N\u1ee3 TK 111, 112, 131: 10 tri\u1ec7u (t\u1ed5ng ti\u1ec1n thu\/ph\u1ea3i thu)<\/li>\n<li>C\u00f3 TK 511: 9 tri\u1ec7u (doanh thu th\u1ef1c t\u1ebf)<\/li>\n<li>C\u00f3 TK 3387: 1 tri\u1ec7u (gi\u00e1 tr\u1ecb \u01b0u \u0111\u00e3i)<\/li>\n<li>C\u00f3 TK 33311: 0,9 tri\u1ec7u (thu\u1ebf GTGT)<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Khi kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng \u01b0u \u0111\u00e3i:\n<ul>\n<li>N\u1ee3 TK 3387: 1 tri\u1ec7u<\/li>\n<li>C\u00f3 TK 511: 1 tri\u1ec7u<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Khi kh\u00e1ch h\u00e0ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft\/\u01b0u \u0111\u00e3i h\u1ebft h\u1ea1n:\n<ul>\n<li>N\u1ee3 TK 3387: 1 tri\u1ec7u<\/li>\n<li>C\u00f3 TK 511: 1 tri\u1ec7u<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">4. C\u00e1c l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n ghi nh\u1eadn doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Theo d\u00f5i s\u1ed1 d\u01b0 TK 3387 th\u01b0\u1eddng xuy\u00ean: \u0110\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 h\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n 3387 ph\u1ea3n \u00e1nh \u0111\u00fang ngh\u0129a v\u1ee5 ch\u01b0a th\u1ef1c hi\u1ec7n, tr\u00e1nh sai l\u1ec7ch tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<li aria-level=\"1\">Ph\u00e2n b\u1ed5 doanh thu theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n: \u0110\u1ea3m b\u1ea3o doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5, gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c.<\/li>\n<li aria-level=\"1\">C\u1eadp nh\u1eadt khi c\u00f3 thay \u0111\u1ed5i h\u1ee3p \u0111\u1ed3ng: Khi h\u1ee3p \u0111\u1ed3ng thay \u0111\u1ed5i, b\u1ecb ch\u1ea5m d\u1ee9t ho\u1eb7c kh\u00e1ch h\u00e0ng kh\u00f4ng s\u1eed d\u1ee5ng \u01b0u \u0111\u00e3i, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ecbp th\u1eddi \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang ngh\u0129a v\u1ee5.<\/li>\n<li aria-level=\"1\">Tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n &amp; ph\u00e1p l\u00fd: H\u1ea1ch to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 133\/200 c\u0169ng nh\u01b0 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1ea3m b\u1ea3o h\u1ee3p ph\u00e1p v\u00e0 gi\u1ea3m r\u1ee7i ro thu\u1ebf.<\/li>\n<li aria-level=\"1\">Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh: C\u00e1c kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n cho doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, tr\u00e1nh sai s\u00f3t khi quy\u1ebft to\u00e1n thu\u1ebf GTGT.<\/li>\n<li aria-level=\"1\">Theo d\u00f5i h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n &amp; ch\u01b0\u01a1ng tr\u00ecnh \u01b0u \u0111\u00e3i: Gi\u00fap qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng nhi\u1ec1u k\u1ef3, d\u1ecbch v\u1ee5 d\u00e0i h\u1ea1n ho\u1eb7c ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng Loyalty hi\u1ec7u qu\u1ea3, \u0111\u1ea3m b\u1ea3o ph\u00e2n b\u1ed5 doanh thu c\u00f9ng chi ph\u00ed h\u1ee3p l\u00fd.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c l\u01b0u \u00fd \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec3m tr\u00ean gi\u00fap doanh nghi\u1ec7p h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 v\u00e0 d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd\/ thu\u1ebf, t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n<h2 style=\"text-align: justify;\">5. Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u c\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng ph\u1ea7n m\u1ec1m Accnet ERP<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 t\u1ed1i \u01b0u qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Accnet ERP gi\u00fap t\u1ef1 \u0111\u1ed9ng minh b\u1ea1ch to\u00e0n b\u1ed9 quy tr\u00ecnh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn, ph\u00e2n b\u1ed5 doanh thu t\u1eeb TK 3387 sang TK 511 theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c v\u00e0 gi\u1ea3m sai s\u00f3t th\u1ee7 c\u00f4ng.<\/li>\n<li aria-level=\"1\">T\u1ea1o b\u00fat to\u00e1n t\u1ef1 \u0111\u1ed9ng cho h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh \u01b0u \u0111\u00e3i: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 doanh thu, chi ph\u00ed v\u00e0 thu\u1ebf \u0111\u00fang t\u00e0i kho\u1ea3n theo t\u1eebng k\u1ef3, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, gi\u1ea3m sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang Th\u00f4ng t\u01b0 133\/200.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb &#8211; nh\u1eafc nh\u1edf ngh\u0129a v\u1ee5: Accnet ERP l\u01b0u tr\u1eef to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, theo d\u00f5i ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 nh\u1eafc nh\u1edf th\u1eddi h\u1ea1n ph\u00e2n b\u1ed5 doanh thu, h\u1ea1n ch\u1ebf r\u1ee7i ro ghi nh\u1eadn sai s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p doanh thu, chi ph\u00ed &#8211; ngh\u0129a v\u1ee5: Ph\u1ea7n m\u1ec1m cung c\u1ea5p b\u00e1o c\u00e1o chi ti\u1ebft v\u1ec1 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, doanh thu \u0111\u00e3 ghi nh\u1eadn, chi ph\u00ed li\u00ean quan c\u00f9ng thu\u1ebf ph\u00e1t sinh, gi\u00fap l\u00e3nh \u0111\u1ea1o \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 h\u1ee3p \u0111\u1ed3ng c\u0169ng nh\u01b0 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n\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 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><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 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>\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p><\/div><ul><li data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li><li data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li><li 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. Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li><\/ul>\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=\"13d758f5a93b641ffc2ed90f2a3ddb6a\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"13d758f5a93b641ffc2ed90f2a3ddb6a\">\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=\"0ef47eab6d\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/49205\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_284_container\" class=\"frm_form_field form-field  frm_none_container\">\r\n\t<label for=\"g-recaptcha-response\" id=\"field_vlud4_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<div  id=\"field_vlud4\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\"><span style=\"font-size: 12px;\"><em>B\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o n\u00fat <strong>G\u1eedi y\u00eau c\u1ea7u<\/strong>, b\u1ea1n \u0111\u00e3 \u0111\u1ed3ng \u00fd v\u1edbi <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"https:\/\/accnet.vn\/accnet-erp?utm_source=lacviet.vn&amp;utm_medium=topic-kt\" target=\"_blank\" rel=\"nofollow noopener\"><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;\"><b>TH\u00d4NG TIN LI\u00caN H\u1ec6:<\/b><\/p><ul><li style=\"text-align: justify;\">Hotline: <a href=\"tel:0901555063\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: https:\/\/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\n<p style=\"text-align: justify;\">Vi\u1ec7c \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m Accnet ERP kh\u00f4ng ch\u1ec9 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh h\u1ea1ch to\u00e1n m\u00e0 c\u00f2n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed, c\u00f4ng n\u1ee3 c\u0169ng nh\u01b0 d\u00f2ng ti\u1ec1n m\u1ed9t c\u00e1ch minh b\u1ea1ch, ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c h\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p, gi\u00fap \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn, ph\u00e2n b\u1ed5 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n gi\u00fap ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n, qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n c\u00f2n t\u1ea1o c\u01a1 s\u1edf v\u1eefng ch\u1eafc \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c v\u00e0 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c hi\u1ec7u qu\u1ea3.<\/p>\n<h2>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQs)<\/h2>\n<details id=\"e-n-accordion-item-2580\" open=\"\">\n<summary tabindex=\"0\" data-accordion-index=\"1\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2580\">Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 t\u00e0i kho\u1ea3n g\u00ec?<\/p>\n<\/summary>\n<p style=\"text-align: justify;\">Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i T\u00e0i kho\u1ea3n 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n. \u0110\u00e2y l\u00e0 kho\u1ea3n doanh nghi\u1ec7p \u0111\u00e3 thu ti\u1ec1n t\u1eeb kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a cung c\u1ea5p h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu theo chu\u1ea9n m\u1ef1c. TK 3387 gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-2581\">\n<summary tabindex=\"-1\" data-accordion-index=\"2\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2581\">Khi n\u00e0o ghi nh\u1eadn v\u00e0o T\u00e0i kho\u1ea3n 3387?<\/p>\n<\/summary>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p ghi nh\u1eadn v\u00e0o TK 3387 khi:<\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">Kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho c\u00e1c k\u1ef3 t\u01b0\u01a1ng lai.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Doanh nghi\u1ec7p cung c\u1ea5p t\u00e0i s\u1ea3n cho thu\u00ea, nh\u01b0ng doanh thu c\u1ea7n ph\u00e2n b\u1ed5 theo th\u1eddi gian.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">C\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nhi\u1ec1u k\u1ef3, ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu ngay.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p, ph\u1ea7n ch\u00eanh l\u1ec7ch l\u00e3i tr\u1ea3 g\u00f3p \u0111\u01b0\u1ee3c ghi nh\u1eadn d\u1ea7n.<\/li>\n<\/ul>\n<\/details>\n<details id=\"e-n-accordion-item-2582\">\n<summary tabindex=\"-1\" data-accordion-index=\"3\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2582\">Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o?<\/p>\n<\/summary>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 1 \u2013 Ghi nh\u1eadn ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3: 111\/112<\/li>\n<li aria-level=\"1\">C\u00f3: 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 2 \u2013 Khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3: 3387<\/li>\n<li aria-level=\"1\">C\u00f3: 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">T\u00f9y t\u1eebng nghi\u1ec7p v\u1ee5, doanh nghi\u1ec7p s\u1ebd ph\u00e2n b\u1ed5 theo th\u00e1ng\/qu\u00fd\/n\u0103m \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang ph\u1ea7n gi\u00e1 tr\u1ecb cung c\u1ea5p cho kh\u00e1ch h\u00e0ng.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-2583\">\n<summary tabindex=\"-1\" data-accordion-index=\"4\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2583\">T\u00e0i kho\u1ea3n 3386 l\u00e0 g\u00ec?<\/p>\n<\/summary>\n<p style=\"text-align: justify;\">TK 3386 l\u00e0 Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p nh\u1eadn t\u1eeb \u0111\u1ed1i t\u00e1c nh\u1eb1m \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. \u0110\u00e2y kh\u00f4ng ph\u1ea3i doanh thu v\u00e0 kh\u00f4ng li\u00ean quan \u0111\u1ebfn doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n. Khi h\u1ee3p \u0111\u1ed3ng k\u1ebft th\u00fac, s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9\/k\u00fd c\u01b0\u1ee3c s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ho\u1eb7c x\u1eed l\u00fd theo th\u1ecfa thu\u1eadn.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-2584\">\n<summary tabindex=\"-1\" data-accordion-index=\"5\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2584\">Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n n\u1eb1m \u1edf \u0111\u00e2u tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n?<\/p>\n<\/summary>\n<p style=\"text-align: justify;\">Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u1ea1i M\u1ee5c N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n ho\u1eb7c d\u00e0i h\u1ea1n t\u00f9y theo th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ebfu ph\u1ea7n ngh\u0129a v\u1ee5 ho\u00e0n th\u00e0nh trong 12 th\u00e1ng, ghi v\u00e0o N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n.<\/li>\n<li aria-level=\"1\">N\u1ebfu th\u1eddi gian th\u1ef1c hi\u1ec7n v\u01b0\u1ee3t qu\u00e1 12 th\u00e1ng, ghi v\u00e0o N\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u1ea3n ch\u1ea5t kho\u1ea3n n\u00e0y l\u00e0 ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 trong t\u01b0\u01a1ng lai, kh\u00f4ng ph\u1ea3i doanh thu \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-2585\">\n<summary tabindex=\"-1\" data-accordion-index=\"6\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2585\">H\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<\/summary>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">Khi nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng:\n<ul>\n<li aria-level=\"2\">N\u1ee3: 111\/112<\/li>\n<li aria-level=\"2\">C\u00f3: 3387<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">Khi cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n doanh thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n:\n<ul>\n<li aria-level=\"2\">N\u1ee3: 3387<\/li>\n<li aria-level=\"2\">C\u00f3: 511<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc:<br \/>\nDoanh thu v\u1eabn ch\u01b0a ghi nh\u1eadn, doanh nghi\u1ec7p ch\u1ec9 k\u00ea khai thu\u1ebf theo h\u00f3a \u0111\u01a1n, c\u00f2n ph\u1ea7n doanh thu s\u1ebd ph\u00e2n b\u1ed5 d\u1ea7n t\u1eeb 3387 sang 511 theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n.<\/p>\n<\/details>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng TK 3387 (N\u1ee3 ph\u1ea3i tr\u1ea3) \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 thu tr\u01b0\u1edbc (ti\u1ec1n thu\u00ea, b\u00e1n tr\u1ea3 g\u00f3p&#8230;) m\u00e0 ch\u01b0a ph\u00e1t sinh \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5\/h\u00e0ng h\u00f3a. Khi nh\u1eadn ti\u1ec1n, ghi N\u1ee3 TK 111, 112; C\u00f3 TK 3387 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":49206,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[124],"class_list":["post-49205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh-ke-toan","tag-hach-toan-ban-hang"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49205","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=49205"}],"version-history":[{"count":7,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49205\/revisions"}],"predecessor-version":[{"id":49459,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49205\/revisions\/49459"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/49206"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=49205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=49205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=49205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}