{"id":52919,"date":"2026-08-13T17:38:44","date_gmt":"2026-08-13T10:38:44","guid":{"rendered":"https:\/\/lacviet.vn\/?p=52919"},"modified":"2026-08-13T17:46:44","modified_gmt":"2026-08-13T10:46:44","slug":"nghiep-vu-ke-toan-cong-ty-thuong-mai","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/nghiep-vu-ke-toan-cong-ty-thuong-mai\/","title":{"rendered":"Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i: C\u00f4ng vi\u1ec7c, quy tr\u00ecnh & c\u00e1ch h\u1ea1ch to\u00e1n\u00a0"},"content":{"rendered":"

Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i<\/strong> t\u1eadp trung v\u00e0o vi\u1ec7c ghi nh\u1eadn, ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch mua h\u00e0ng, b\u00e1n h\u00e0ng, nh\u1eadp \u2013 xu\u1ea5t \u2013 t\u1ed3n kho, c\u00f4ng n\u1ee3 ph\u1ea3i thu \u2013 ph\u1ea3i tr\u1ea3, doanh thu, gi\u00e1 v\u1ed1n, chi ph\u00ed, thu\u1ebf – d\u00f2ng ti\u1ec1n.<\/p>\n

V\u1eady k\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i c\u1ea7n l\u00e0m nh\u1eefng g\u00ec? Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ra sao? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng nghi\u1ec7p v\u1ee5 t\u1eeb mua h\u00e0ng, nh\u1eadp kho \u0111\u1ebfn b\u00e1n h\u00e0ng, t\u00ednh gi\u00e1 v\u1ed1n, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, k\u00ea khai thu\u1ebf, l\u1eadp b\u00e1o c\u00e1o, k\u00e8m c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n li\u00ean quan.<\/p>\n

1. K\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i l\u00e0 g\u00ec?<\/h2>\n

1.1 K\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 g\u00ec?<\/h3>\n
\n

K\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i<\/strong> l\u00e0 c\u00f4ng vi\u1ec7c ghi nh\u1eadn, ki\u1ec3m tra, t\u1ed5ng h\u1ee3p, ki\u1ec3m so\u00e1t c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n l\u1ea1i. Kh\u00e1c v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea3i theo d\u00f5i nguy\u00ean v\u1eadt li\u1ec7u, qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i t\u1eadp trung nhi\u1ec1u h\u01a1n v\u00e0o mua h\u00e0ng, h\u00e0ng t\u1ed3n kho, b\u00e1n h\u00e0ng, doanh thu, gi\u00e1 v\u1ed1n, c\u00f4ng n\u1ee3, d\u00f2ng ti\u1ec1n.<\/p>\n<\/blockquote>\n

C\u00f3 th\u1ec3 h\u00ecnh dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i theo d\u00f2ng ch\u1ea3y:<\/p>\n

Ti\u1ec1n \u2192 mua h\u00e0ng \u2192 nh\u1eadp kho \u2192 b\u00e1n h\u00e0ng \u2192 xu\u1ea5t kho \u2192 ghi nh\u1eadn doanh thu v\u00e0 gi\u00e1 v\u1ed1n \u2192 ph\u00e1t sinh c\u00f4ng n\u1ee3 \u2192 thu ti\u1ec1n.<\/p>\n

M\u1ed7i giao d\u1ecbch trong chu\u1ed7i n\u00e0y \u0111\u1ec1u t\u1ea1o ra d\u1eef li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan v\u1edbi nhau. Ch\u1eb3ng h\u1ea1n, khi doanh nghi\u1ec7p nh\u1eadp m\u1ed9t l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 500 tri\u1ec7u \u0111\u1ed3ng, k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 ghi nh\u1eadn kho\u1ea3n ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p m\u00e0 c\u00f2n ph\u1ea3i c\u1eadp nh\u1eadt s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho. Khi l\u00f4 h\u00e0ng \u0111\u01b0\u1ee3c b\u00e1n ra, d\u1eef li\u1ec7u xu\u1ea5t kho ph\u1ea3i \u0111\u01b0\u1ee3c li\u00ean k\u1ebft v\u1edbi doanh thu, gi\u00e1 v\u1ed1n v\u00e0 c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng.<\/p>\n

1.2 \u0110\u1eb7c \u0111i\u1ec3m nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i<\/h3>\n

\u0110i\u1ec3m \u0111\u1eb7c tr\u01b0ng nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua v\u00e0o \u0111\u1ec3 b\u00e1n ra, do \u0111\u00f3 h\u00e0ng t\u1ed3n kho, gi\u00e1 v\u1ed1n c\u00f3 m\u1ed1i li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi doanh thu v\u00e0 l\u1ee3i nhu\u1eadn.<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p nh\u1eadp 1.000 s\u1ea3n ph\u1ea9m v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb 200 tri\u1ec7u \u0111\u1ed3ng. Trong th\u00e1ng, doanh nghi\u1ec7p b\u00e1n 600 s\u1ea3n ph\u1ea9m v\u1edbi doanh thu 180 tri\u1ec7u \u0111\u1ed3ng. K\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed3ng th\u1eddi tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c c\u00e1c c\u00e2u h\u1ecfi: 600 s\u1ea3n ph\u1ea9m \u0111\u00e3 xu\u1ea5t kho ch\u01b0a, gi\u00e1 v\u1ed1n c\u1ee7a s\u1ed1 h\u00e0ng n\u00e0y l\u00e0 bao nhi\u00eau, c\u00f2n bao nhi\u00eau h\u00e0ng t\u1ed3n kho, kh\u00e1ch h\u00e0ng \u0111\u00e3 thanh to\u00e1n bao nhi\u00eau, c\u00f2n n\u1ee3 bao nhi\u00eau.<\/p>\n

N\u1ebfu ch\u1ec9 theo d\u00f5i doanh thu m\u00e0 kh\u00f4ng ki\u1ec3m so\u00e1t gi\u00e1 v\u1ed1n – t\u1ed3n kho, b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh kinh doanh. Ng\u01b0\u1ee3c l\u1ea1i, s\u1ed1 li\u1ec7u kho \u0111\u00fang nh\u01b0ng c\u00f4ng n\u1ee3 kh\u00f4ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u0169ng khi\u1ebfn doanh nghi\u1ec7p kh\u00f3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n.<\/p>\n

Do \u0111\u00f3, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo m\u1ed9t chu\u1ed7i d\u1eef li\u1ec7u th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c nghi\u1ec7p v\u1ee5 mua h\u00e0ng, nh\u1eadp kho, b\u00e1n h\u00e0ng, xu\u1ea5t kho, c\u00f4ng n\u1ee3, thanh to\u00e1n.<\/p>\n

\u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i c\u00f3 t\u00ednh li\u00ean k\u1ebft cao. M\u1ed9t sai s\u00f3t \u1edf kh\u00e2u nh\u1eadp h\u00e0ng c\u00f3 th\u1ec3 k\u00e9o theo sai l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb t\u1ed3n kho, gi\u00e1 v\u1ed1n khi b\u00e1n h\u00e0ng v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 l\u1ee3i nhu\u1eadn.<\/p>\n

2. K\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i c\u1ea7n l\u00e0m nh\u1eefng g\u00ec?<\/h2>\n

\u0110\u1ec3 tr\u1ea3 l\u1eddi \u0111\u1ea7y \u0111\u1ee7 c\u00e2u h\u1ecfi \u201ck\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i c\u1ea7n l\u00e0m nh\u1eefng g\u00ec?\u201d, c\u00f3 th\u1ec3 nh\u00ecn c\u00f4ng vi\u1ec7c theo to\u00e0n b\u1ed9 v\u00f2ng \u0111\u1eddi c\u1ee7a m\u1ed9t giao d\u1ecbch: t\u1eeb khi mua h\u00e0ng, nh\u1eadp kho, b\u00e1n h\u00e0ng, thu ti\u1ec1n cho \u0111\u1ebfn \u0111\u1ed1i chi\u1ebfu, l\u1eadp b\u00e1o c\u00e1o.<\/p>\n

2.1 Ti\u1ebfp nh\u1eadn ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/h3>\n

\u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean nh\u01b0ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u ph\u00eda sau. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh giao d\u1ecbch c\u00f3 th\u1ef1c s\u1ef1 ph\u00e1t sinh hay kh\u00f4ng, ch\u1ee9ng t\u1eeb c\u00f3 \u0111\u1ea7y \u0111\u1ee7, th\u00f4ng tin tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 th\u1ed1ng nh\u1ea5t hay kh\u00f4ng.<\/p>\n

V\u1edbi nghi\u1ec7p v\u1ee5 mua h\u00e0ng, c\u1ea7n \u0111\u1ed1i chi\u1ebfu gi\u1eefa h\u00e0ng th\u1ef1c nh\u1eadn, h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp v\u00e0 \u0111i\u1ec1u kho\u1ea3n mua h\u00e0ng. V\u1edbi nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng, c\u1ea7n ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa \u0111\u01a1n h\u00e0ng, h\u00e0ng \u0111\u00e3 giao, phi\u1ebfu xu\u1ea5t kho, h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i thanh to\u00e1n.<\/p>\n

C\u00e1ch ki\u1ec3m tra n\u00e0y gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng m\u1ed9t giao d\u1ecbch \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0ng l\u1ea1i sai s\u1ed1 l\u01b0\u1ee3ng tr\u00ean kho ho\u1eb7c sai c\u00f4ng n\u1ee3.<\/p>\n

2.2 Theo d\u00f5i nghi\u1ec7p v\u1ee5 mua h\u00e0ng v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/h3>\n

K\u1ebf to\u00e1n mua h\u00e0ng kh\u00f4ng d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kho. C\u1ea7n theo d\u00f5i to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh t\u1eeb khi doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch v\u1edbi nh\u00e0 cung c\u1ea5p cho \u0111\u1ebfn khi ho\u00e0n t\u1ea5t thanh to\u00e1n.<\/p>\n

K\u1ebf to\u00e1n c\u0169ng c\u1ea7n theo d\u00f5i c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng \u0111\u00e3 nh\u1eadn nh\u01b0ng ch\u01b0a ho\u00e0n t\u1ea5t ch\u1ee9ng t\u1eeb, h\u00e0ng tr\u1ea3 l\u1ea1i ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea3i thanh to\u00e1n kh\u00e1c li\u00ean quan \u0111\u1ebfn giao d\u1ecbch mua h\u00e0ng.<\/p>\n

\u0110i\u1ec1u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ph\u1ea3i bi\u1ebft doanh nghi\u1ec7p \u0111ang n\u1ee3 nh\u00e0 cung c\u1ea5p bao nhi\u00eau, kho\u1ea3n n\u00e0o s\u1eafp \u0111\u1ebfn h\u1ea1n v\u00e0 ngu\u1ed3n ti\u1ec1n n\u00e0o \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 thanh to\u00e1n. \u0110\u00e2y l\u00e0 d\u1eef li\u1ec7u tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ch\u1ee9 kh\u00f4ng ch\u1ec9 l\u00e0 s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o cu\u1ed1i k\u1ef3.<\/p>\n

2.3 Theo d\u00f5i nh\u1eadp \u2013 xu\u1ea5t \u2013 t\u1ed3n h\u00e0ng h\u00f3a<\/h3>\n

H\u00e0ng t\u1ed3n kho l\u00e0 m\u1ed9t trong nh\u1eefng khu v\u1ef1c c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t nh\u1ea5t trong doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a tr\u00ean h\u1ec7 th\u1ed1ng ph\u1ea3n \u00e1nh h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n

Th\u00f4ng tin th\u01b0\u1eddng c\u1ea7n theo d\u00f5i g\u1ed3m m\u00e3 h\u00e0ng, t\u00ean h\u00e0ng, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng nh\u1eadp, s\u1ed1 l\u01b0\u1ee3ng xu\u1ea5t, s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n, gi\u00e1 tr\u1ecb t\u1ed3n, \u0111\u1ecba \u0111i\u1ec3m l\u01b0u kho. V\u1edbi nh\u1eefng ng\u00e0nh c\u00f3 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd theo l\u00f4 ho\u1eb7c h\u1ea1n s\u1eed d\u1ee5ng, d\u1eef li\u1ec7u n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft h\u01a1n.<\/p>\n

\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 s\u1ed1 li\u1ec7u nh\u1eadp \u2013 xu\u1ea5t \u2013 t\u1ed3n ph\u1ea3i li\u00ean k\u1ebft v\u1edbi nghi\u1ec7p v\u1ee5 mua\/b\u00e1n h\u00e0ng. Khi h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadp kho, s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n t\u0103ng; khi b\u00e1n h\u00e0ng v\u00e0 xu\u1ea5t kho, s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n gi\u1ea3m \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh gi\u00e1 v\u1ed1n.<\/p>\n

N\u1ebfu d\u1eef li\u1ec7u kho \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ch\u1eadm, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 g\u1eb7p t\u00ecnh tr\u1ea1ng b\u00e1o c\u00e1o cho th\u1ea5y c\u00f2n h\u00e0ng nh\u01b0ng kho th\u1ef1c t\u1ebf \u0111\u00e3 h\u1ebft, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 g\u00e2y kh\u00f3 kh\u0103n cho k\u1ebf to\u00e1n m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, quy\u1ebft \u0111\u1ecbnh nh\u1eadp h\u00e0ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

2.4 T\u00ednh v\u00e0 ki\u1ec3m so\u00e1t gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/h3>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n ra trong k\u1ef3. \u0110\u00e2y l\u00e0 ch\u1ec9 ti\u00eau quan tr\u1ecdng v\u00ec n\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn g\u1ed9p.<\/p>\n

C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n:<\/p>\n

L\u1ee3i nhu\u1eadn g\u1ed9p = Doanh thu thu\u1ea7n \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n

N\u1ebfu gi\u00e1 v\u1ed1n b\u1ecb ghi nh\u1eadn th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf, l\u1ee3i nhu\u1eadn s\u1ebd b\u1ecb ph\u1ea3n \u00e1nh cao h\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu gi\u00e1 v\u1ed1n b\u1ecb ghi nh\u1eadn cao, l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 b\u1ecb gi\u1ea3m xu\u1ed1ng kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf.<\/p>\n

Do \u0111\u00f3, k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 c\u1ea7n \u201ct\u00ednh ra gi\u00e1 v\u1ed1n\u201d m\u00e0 c\u00f2n ph\u1ea3i ki\u1ec3m tra ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, d\u1eef li\u1ec7u nh\u1eadp \u2013 xu\u1ea5t kho v\u00e0 s\u1ef1 nh\u1ea5t qu\u00e1n gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u1edbi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n

2.5 Theo d\u00f5i nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng v\u00e0 doanh thu<\/h3>\n

Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng l\u00e0 \u0111i\u1ec3m chuy\u1ec3n t\u1eeb h\u00e0ng h\u00f3a th\u00e0nh doanh thu, c\u00f4ng n\u1ee3 ho\u1eb7c ti\u1ec1n thu v\u1ec1. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o giao d\u1ecbch b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt h\u00e0ng xu\u1ea5t kho v\u00e0 gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh nhi\u1ec1u h\u00ecnh th\u1ee9c b\u00e1n h\u00e0ng kh\u00e1c nhau nh\u01b0 kh\u00e1ch h\u00e0ng thanh to\u00e1n ngay, b\u00e1n ch\u1ecbu, b\u00e1n qua \u0111\u1ea1i l\u00fd ho\u1eb7c c\u00e1c k\u00eanh ph\u00e2n ph\u1ed1i. Ngo\u00e0i giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng, k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 ho\u1eb7c h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo ch\u00ednh s\u00e1ch, \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch th\u1ef1c t\u1ebf.<\/p>\n

M\u1ed9t quy tr\u00ecnh ki\u1ec3m so\u00e1t t\u1ed1t n\u00ean li\u00ean k\u1ebft:<\/p>\n

\u0110\u01a1n h\u00e0ng \u2192 giao h\u00e0ng \u2192 xu\u1ea5t kho \u2192 h\u00f3a \u0111\u01a1n \u2192 doanh thu \u2192 c\u00f4ng n\u1ee3\/thu ti\u1ec1n.<\/p>\n

Khi c\u00e1c b\u01b0\u1edbc n\u00e0y \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd t\u00e1ch r\u1eddi, k\u1ebf to\u00e1n th\u01b0\u1eddng ph\u1ea3i m\u1ea5t th\u1eddi gian \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 t\u00ecm ra giao d\u1ecbch n\u00e0o \u0111\u00e3 giao nh\u01b0ng ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n, \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a thu ti\u1ec1n ho\u1eb7c \u0111\u00e3 b\u00e1n nh\u01b0ng ch\u01b0a c\u1eadp nh\u1eadt gi\u00e1 v\u1ed1n.<\/p>\n

2.6 Theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/h3>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u00f3 ch\u00ednh s\u00e1ch b\u00e1n ch\u1ecbu, c\u00f4ng n\u1ee3 ph\u1ea3i thu c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n. Doanh thu t\u0103ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

Ch\u1eb3ng h\u1ea1n, doanh nghi\u1ec7p ghi nh\u1eadn 5 t\u1ef7 \u0111\u1ed3ng doanh thu trong th\u00e1ng nh\u01b0ng kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n sau 60 ng\u00e0y. V\u1ec1 k\u1ebf to\u00e1n, doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn ph\u00f9 h\u1ee3p; nh\u01b0ng v\u1ec1 d\u00f2ng ti\u1ec1n, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ch\u1edd kh\u00e1ch h\u00e0ng thanh to\u00e1n.<\/p>\n

V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i c\u00f4ng n\u1ee3 theo t\u1eebng kh\u00e1ch h\u00e0ng, h\u00f3a \u0111\u01a1n, th\u1eddi h\u1ea1n thanh to\u00e1n v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 thu. B\u00e1o c\u00e1o tu\u1ed5i n\u1ee3 c\u0169ng \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch v\u00ec gi\u00fap ph\u00e2n bi\u1ec7t kho\u1ea3n ph\u1ea3i thu m\u1edbi ph\u00e1t sinh v\u1edbi nh\u1eefng kho\u1ea3n \u0111\u00e3 qu\u00e1 h\u1ea1n trong th\u1eddi gian d\u00e0i.<\/p>\n

2.7 Theo d\u00f5i thu \u2013 chi v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/h3>\n

M\u1ecdi kho\u1ea3n thu t\u1eeb kh\u00e1ch h\u00e0ng, kho\u1ea3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed1 li\u1ec7u ng\u00e2n h\u00e0ng.<\/p>\n

M\u1ed9t quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu c\u01a1 b\u1ea3n c\u00f3 th\u1ec3 \u0111i theo h\u01b0\u1edbng:<\/p>\n

S\u1ed5 k\u1ebf to\u00e1n \u2194 ch\u1ee9ng t\u1eeb thu\/chi \u2194 sao k\u00ea ng\u00e2n h\u00e0ng \u2194 c\u00f4ng n\u1ee3.<\/p>\n

V\u00ed d\u1ee5, kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n 200 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng n\u1ed9i dung chuy\u1ec3n ti\u1ec1n kh\u00f4ng ghi r\u00f5 m\u00e3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c s\u1ed1 h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng tr\u01b0\u1edbc khi c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3. N\u1ebfu ghi nh\u1ea7m kh\u00e1ch h\u00e0ng, t\u1ed5ng ti\u1ec1n ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 v\u1eabn \u0111\u00fang nh\u01b0ng s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng s\u1ebd sai.<\/p>\n

\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng vi\u1ec7c c\u00f3 th\u1ec3 ti\u00eau t\u1ed1n nhi\u1ec1u th\u1eddi gian khi doanh nghi\u1ec7p c\u00f3 h\u00e0ng tr\u0103m ho\u1eb7c h\u00e0ng ngh\u00ecn giao d\u1ecbch ng\u00e2n h\u00e0ng m\u1ed7i th\u00e1ng.<\/p>\n

2.8 H\u1ea1ch to\u00e1n doanh thu, chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/h3>\n

Sau khi c\u00e1c nghi\u1ec7p v\u1ee5 mua h\u00e0ng, b\u00e1n h\u00e0ng, kho, c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c ghi nh\u1eadn, k\u1ebf to\u00e1n c\u1ea7n t\u1ed5ng h\u1ee3p doanh thu, gi\u00e1 v\u1ed1n v\u00e0 chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

V\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, vi\u1ec7c ph\u00e2n t\u00edch kh\u00f4ng n\u00ean d\u1eebng \u1edf c\u00e2u h\u1ecfi \u201cth\u00e1ng n\u00e0y l\u00e3i hay l\u1ed7?\u201d. K\u1ebf to\u00e1n tr\u01b0\u1edfng th\u01b0\u1eddng c\u1ea7n bi\u1ebft s\u00e2u h\u01a1n: s\u1ea3n ph\u1ea9m n\u00e0o c\u00f3 l\u1ee3i nhu\u1eadn t\u1ed1t, nh\u00f3m h\u00e0ng n\u00e0o \u0111ang gi\u1ea3m bi\u00ean l\u1ee3i nhu\u1eadn, chi nh\u00e1nh n\u00e0o c\u00f3 doanh thu cao nh\u01b0ng chi ph\u00ed l\u1edbn ho\u1eb7c kh\u00e1ch h\u00e0ng n\u00e0o t\u1ea1o doanh thu l\u1edbn nh\u01b0ng k\u00e9o d\u00e0i th\u1eddi gian thanh to\u00e1n.<\/p>\n

N\u1ebfu h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u1ed1t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n t\u00edch k\u1ebft qu\u1ea3 theo s\u1ea3n ph\u1ea9m, nh\u00f3m h\u00e0ng, kh\u00e1ch h\u00e0ng, chi nh\u00e1nh ho\u1eb7c k\u00eanh b\u00e1n h\u00e0ng. Khi \u0111\u00f3, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 qu\u1ea3n tr\u1ecb thay v\u00ec ch\u1ec9 ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o.<\/p>\n

2.9 Th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 thu\u1ebf li\u00ean quan<\/h3>\n

B\u00ean c\u1ea1nh ghi nh\u1eadn giao d\u1ecbch, k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu ph\u00f9 h\u1ee3p v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. C\u00e1c n\u1ed9i dung c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT, thu\u1ebf TNDN, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho t\u1eebng doanh nghi\u1ec7p.<\/p>\n

M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd trong n\u0103m 2026 l\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111i\u1ec1u ch\u1ec9nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, nh\u01b0ng vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 gi\u1ea3i th\u00edch r\u00f5 n\u1ed9i dung n\u00e0y trong h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c v\u1ec1 Th\u00f4ng t\u01b0 99.<\/p>\n

Do \u0111\u00f3, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean \u0111\u1ed3ng nh\u1ea5t \u201cthay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n\u201d v\u1edbi \u201cthay \u0111\u1ed5i to\u00e0n b\u1ed9 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf\u201d. Khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5, c\u1ea7n \u0111\u1ed1i chi\u1ebfu ri\u00eang y\u00eau c\u1ea7u c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh thu\u1ebf \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, vi\u1ec7c r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, s\u1ed5 s\u00e1ch, quy tr\u00ecnh ghi nh\u1eadn n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o theo n\u0103m t\u00e0i ch\u00ednh m\u1edbi. B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01.<\/p>\n

3. Chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i<\/h2>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u01b0\u1eddng xoay quanh m\u1ed9t chu\u1ed7i li\u00ean k\u1ebft: mua h\u00e0ng \u2192 nh\u1eadp kho \u2192 b\u00e1n h\u00e0ng \u2192 xu\u1ea5t kho \u2192 ghi nh\u1eadn doanh thu v\u00e0 gi\u00e1 v\u1ed1n \u2192 theo d\u00f5i c\u00f4ng n\u1ee3 \u2192 thu ti\u1ec1n \u2192 \u0111\u1ed1i chi\u1ebfu \u2192 l\u1eadp b\u00e1o c\u00e1o.<\/p>\n

3.1 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n mua h\u00e0ng<\/h3>\n

Mua h\u00e0ng l\u00e0 nghi\u1ec7p v\u1ee5 \u0111\u1ea7u ti\u00ean trong chu tr\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m so\u00e1t t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u1edbi nh\u00e0 cung c\u1ea5p \u0111\u1ebfn khi h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadp kho, c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/p>\n

Theo h\u01b0\u1edbng d\u1eabn v\u1ec1 TK 156 t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua ngo\u00e0i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 156; chi ph\u00ed thu mua c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ho\u1eb7c gi\u00e1 v\u1ed1n t\u00f9y c\u00e1ch doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh v\u00e0 t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n.<\/p>\n\n\n\n\n\n\n\n\n
Nghi\u1ec7p v\u1ee5<\/td>\nC\u00e1c b\u00fat to\u00e1n<\/td>\nL\u01b0u \u00fd<\/td>\n<\/tr>\n
Mua h\u00e0ng nh\u1eadp kho, ch\u01b0a thanh to\u00e1n nh\u00e0 cung c\u1ea5p<\/td>\nN\u1ee3 TK 156 \u2013 H\u00e0ng h\u00f3a: 200 tri\u1ec7u \u0111\u1ed3ng
\nN\u1ee3 TK 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 20 tri\u1ec7u \u0111\u1ed3ng
\nC\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n: 220 tri\u1ec7u \u0111\u1ed3ng<\/td>\n		Sau nghi\u1ec7p v\u1ee5 n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp kho, c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p.<\/td>\n<\/tr>\n
Mua h\u00e0ng, thanh to\u00e1n ngay b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n<\/td>\nN\u1ee3 TK 156 \u2013 H\u00e0ng h\u00f3a
\nN\u1ee3 TK 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb
\nC\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t
\nho\u1eb7c
\nC\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/td>\n		Vi\u1ec7c l\u1ef1a ch\u1ecdn TK 111 hay 112 ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n th\u1ef1c t\u1ebf.<\/td>\n<\/tr>\n
Mua h\u00e0ng c\u00f3 chi ph\u00ed thu mua<\/td>\nTheo h\u01b0\u1edbng d\u1eabn TK 156, chi ph\u00ed thu mua h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi:<\/p>\n

N\u1ee3 TK 156 \u2013 H\u00e0ng h\u00f3a
\nN\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3
\nC\u00f3 TK 111\/112\/141\/331\u2026<\/p>\n

Th\u00f4ng t\u01b0 99 c\u0169ng cho ph\u00e9p tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u00ednh chi ph\u00ed thu mua tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n th\u00ec ghi nh\u1eadn:<\/p>\n

N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n
\nN\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3
\nC\u00f3 TK 111\/112\/141\/331…<\/td>\n

Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a h\u00e0ng h\u00f3a v\u1ec1 doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1ch ghi nh\u1eadn ph\u00f9 h\u1ee3p.<\/td>\n<\/tr>\n
Mua h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/td>\nChi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t theo b\u1ea3n ch\u1ea5t giao d\u1ecbch, ch\u00ednh s\u00e1ch c\u1ee7a nh\u00e0 cung c\u1ea5p. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, thu\u1ebf v\u00e0 c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng nh\u00e0 cung c\u1ea5p l\u1edbn, \u0111\u00e2y l\u00e0 khu v\u1ef1c d\u1ec5 ph\u00e1t sinh sai l\u1ec7ch n\u1ebfu k\u1ebf to\u00e1n theo d\u00f5i chi\u1ebft kh\u1ea5u tr\u00ean nhi\u1ec1u file Excel ri\u00eang bi\u1ec7t.<\/td>\n

<\/td>\n<\/tr>\n
H\u00e0ng mua kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ph\u1ea9m ch\u1ea5t, tr\u1ea3 l\u1ea1i<\/td>\nKhi h\u00e0ng h\u00f3a mua v\u00e0o kh\u00f4ng \u0111\u00fang quy c\u00e1ch ho\u1eb7c ch\u1ea5t l\u01b0\u1ee3ng theo h\u1ee3p \u0111\u1ed3ng v\u00e0 doanh nghi\u1ec7p tr\u1ea3 l\u1ea1i cho nh\u00e0 cung c\u1ea5p, theo h\u01b0\u1edbng d\u1eabn TK 156:<\/p>\n

N\u1ee3 TK 111\/112\/331…
\nC\u00f3 TK 156 \u2013 H\u00e0ng h\u00f3a
\nC\u00f3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3<\/td>\n

Sau \u0111\u00f3 c\u1ea7n ki\u1ec3m tra l\u1ea1i c\u1ea3 s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho, c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc d\u1ec5 b\u1ecb b\u1ecf s\u00f3t n\u1ebfu b\u1ed9 ph\u1eadn kho v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n l\u00fd d\u1eef li\u1ec7u \u0111\u1ed9c l\u1eadp.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3.2 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/h3>\n

N\u1ebfu nghi\u1ec7p v\u1ee5 mua h\u00e0ng l\u00e0m t\u0103ng h\u00e0ng t\u1ed3n kho th\u00ec b\u00e1n h\u00e0ng t\u1ea1o ra chi\u1ec1u ng\u01b0\u1ee3c l\u1ea1i: h\u00e0ng h\u00f3a gi\u1ea3m, doanh thu ph\u00e1t sinh v\u00e0 \u0111\u1ed3ng th\u1eddi gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/p>\n

\u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 c\u1ed1t l\u00f5i c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i.<\/p>\n\n\n\n\n\n\n\n\n
Nghi\u1ec7p v\u1ee5<\/td>\nC\u00e1c b\u00fat to\u00e1n<\/td>\nL\u01b0u \u00fd<\/td>\n<\/tr>\n
Ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng<\/td>\nN\u1ee3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng: 110 tri\u1ec7u \u0111\u1ed3ng<\/p>\n

C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5: 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n

C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: 10 tri\u1ec7u \u0111\u1ed3ng<\/td>\n

<\/td>\n<\/tr>\n
Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/td>\nN\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: 70 tri\u1ec7u \u0111\u1ed3ng<\/p>\n

C\u00f3 TK 156 \u2013 H\u00e0ng h\u00f3a: 70 tri\u1ec7u \u0111\u1ed3ng<\/td>\n

Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng d\u1eabn TK 156 v\u00e0 TK 632 theo h\u01b0\u1edbng khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c chuy\u1ec3n sang gi\u00e1 v\u1ed1n.<\/td>\n<\/tr>\n
B\u00e1n h\u00e0ng & thu ti\u1ec1n ngay<\/td>\nN\u1ebfu kh\u00e1ch h\u00e0ng thanh to\u00e1n ngay b\u1eb1ng chuy\u1ec3n kho\u1ea3n:<\/p>\n

N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng
\nC\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5
\nC\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n

\u0110\u1ed3ng th\u1eddi:<\/p>\n

N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n
\nC\u00f3 TK 156 \u2013 H\u00e0ng h\u00f3a<\/p>\n

N\u1ebfu kh\u00e1ch h\u00e0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec thay TK 112 b\u1eb1ng TK 111.<\/td>\n

<\/td>\n<\/tr>\n
H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td>\nKhi ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n ph\u1ea3i x\u1eed l\u00fd \u0111\u1ed3ng th\u1eddi ph\u1ea7n doanh thu, ph\u1ea7n h\u00e0ng h\u00f3a quay tr\u1edf l\u1ea1i kho theo b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf.<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3.3 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n kho h\u00e0ng h\u00f3a<\/h3>\n

K\u1ebf to\u00e1n kho kh\u00f4ng ch\u1ec9 l\u00e0 ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp v\u00e0 xu\u1ea5t. M\u1ee5c ti\u00eau quan tr\u1ecdng l\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf, s\u1ed1 l\u01b0\u1ee3ng tr\u00ean h\u1ec7 th\u1ed1ng, gi\u00e1 tr\u1ecb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c v\u1edbi nhau.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u m\u00e3 h\u00e0ng, nhi\u1ec1u kho ho\u1eb7c nhi\u1ec1u chi nh\u00e1nh, \u0111\u00e2y th\u01b0\u1eddng l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 t\u1ed1n nhi\u1ec1u th\u1eddi gian nh\u1ea5t.<\/p>\n\n\n\n\n\n\n\n\n
Nghi\u1ec7p v\u1ee5<\/td>\nB\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n<\/td>\nL\u01b0u \u00fd<\/td>\n<\/tr>\n
Nh\u1eadp kho h\u00e0ng h\u00f3a<\/td>\nKhi h\u00e0ng mua v\u1ec1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kho, k\u1ebf to\u00e1n ghi nh\u1eadn:<\/p>\n

N\u1ee3 TK 156 \u2013 H\u00e0ng h\u00f3a
\nN\u1ee3 TK 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3
\nC\u00f3 TK 331\/111\/112…<\/td>\n

S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp ph\u1ea3i kh\u1edbp v\u1edbi phi\u1ebfu nh\u1eadp kho, ch\u1ee9ng t\u1eeb mua h\u00e0ng.<\/td>\n<\/tr>\n
Xu\u1ea5t kho b\u00e1n h\u00e0ng<\/td>\nKhi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n:<\/p>\n

N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n
\nC\u00f3 TK 156 \u2013 H\u00e0ng h\u00f3a<\/td>\n

Gi\u00e1 tr\u1ecb ghi nh\u1eadn ph\u1ea3i d\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 l\u1ef1a ch\u1ecdn.<\/td>\n<\/tr>\n
H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/td>\nKhi g\u1eedi h\u00e0ng:<\/p>\n

N\u1ee3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n
\nC\u00f3 TK 156 \u2013 H\u00e0ng h\u00f3a<\/p>\n

Khi h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 b\u00e1n:<\/p>\n

N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n
\nC\u00f3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/p>\n

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn doanh thu theo \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn th\u1ef1c t\u1ebf:<\/p>\n

N\u1ee3 TK 111\/112\/131…
\nC\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5
\nC\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, n\u1ebfu c\u00f3<\/td>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p g\u1eedi h\u00e0ng cho \u0111\u1ea1i l\u00fd ho\u1eb7c g\u1eedi b\u00e1n nh\u01b0ng ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n, h\u00e0ng v\u1eabn thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n. Th\u00f4ng t\u01b0 99 y\u00eau c\u1ea7u doanh nghi\u1ec7p m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng lo\u1ea1i h\u00e0ng, t\u1eebng l\u1ea7n g\u1eedi cho \u0111\u1ebfn khi h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n.<\/td>\n<\/tr>\n
\u0110i\u1ec1u chuy\u1ec3n h\u00e0ng gi\u1eefa c\u00e1c kho<\/td>\nKhi doanh nghi\u1ec7p \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c kho thu\u1ed9c c\u00f9ng doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng theo d\u00f5i \u0111\u01b0\u1ee3c kho xu\u1ea5t v\u00e0 kho nh\u1eadn, tr\u00e1nh l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m t\u1ed5ng t\u1ed3n kho m\u1ed9t c\u00e1ch sai l\u1ec7ch.<\/td>\n<\/td>\n<\/tr>\n
Ki\u1ec3m k\u00ea, x\u1eed l\u00fd th\u1eeba, thi\u1ebfu h\u00e0ng h\u00f3a<\/td>\nKhi ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a th\u1eeba ho\u1eb7c thi\u1ebfu, doanh nghi\u1ec7p c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n tr\u01b0\u1edbc khi x\u1eed l\u00fd. Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu h\u00e0ng h\u00f3a \u1edf b\u1ea5t k\u1ef3 kh\u00e2u n\u00e0o trong kinh doanh ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n.<\/p>\n

Do \u0111\u00f3, kh\u00f4ng n\u00ean t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u kho ch\u1ec9 \u0111\u1ec3 \u201ckh\u1edbp s\u1ed5\u201d.<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3.4 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/h3>\n

C\u00f4ng n\u1ee3 ph\u1ea3i thu th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng c\u00f2n ph\u1ea3i thanh to\u00e1n cho doanh nghi\u1ec7p. V\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng xuy\u00ean b\u00e1n ch\u1ecbu, \u0111\u00e2y l\u00e0 ch\u1ec9 ti\u00eau c\u1ea7n \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng theo d\u00f5i s\u00e1t v\u00ec doanh thu t\u0103ng nh\u01b0ng ti\u1ec1n ch\u01b0a thu \u0111\u01b0\u1ee3c v\u1eabn c\u00f3 th\u1ec3 g\u00e2y \u00e1p l\u1ef1c d\u00f2ng ti\u1ec1n.<\/p>\n\n\n\n\n\n\n
Nghi\u1ec7p v\u1ee5<\/td>\nB\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n<\/td>\nL\u01b0u \u00fd<\/td>\n<\/tr>\n
Ghi nh\u1eadn c\u00f4ng n\u1ee3 khi b\u00e1n h\u00e0ng<\/td>\nKhi b\u00e1n ch\u1ecbu:<\/p>\n

N\u1ee3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng
\nC\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5
\nC\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n

\u0110\u1ed3ng th\u1eddi:<\/p>\n

N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n
\nC\u00f3 TK 156 \u2013 H\u00e0ng h\u00f3a<\/td>\n

<\/td>\n<\/tr>\n
Kh\u00e1ch h\u00e0ng thanh to\u00e1n c\u00f4ng n\u1ee3<\/td>\nKhi kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n:<\/p>\n

N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng
\nC\u00f3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n

N\u1ebfu thu b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/p>\n

N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t
\nC\u00f3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/td>\n

<\/td>\n<\/tr>\n
\u0110\u1ed1i chi\u1ebfu v\u00e0 ph\u00e2n t\u00edch tu\u1ed5i n\u1ee3<\/td>\nK\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 quan t\u00e2m t\u1ed5ng s\u1ed1 ph\u1ea3i thu. V\u00ed d\u1ee5 doanh nghi\u1ec7p c\u00f3 t\u1ed5ng c\u00f4ng n\u1ee3 10 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng trong \u0111\u00f3 4 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 qu\u00e1 h\u1ea1n 90 ng\u00e0y th\u00ec r\u1ee7i ro ho\u00e0n to\u00e0n kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p 10 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec1u c\u00f2n trong th\u1eddi h\u1ea1n thanh to\u00e1n.<\/p>\n

V\u00ec v\u1eady, b\u00e1o c\u00e1o c\u00f4ng n\u1ee3 n\u00ean cho ph\u00e9p theo d\u00f5i theo kh\u00e1ch h\u00e0ng, h\u00f3a \u0111\u01a1n, ng\u00e0y \u0111\u1ebfn h\u1ea1n v\u00e0 s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n.<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3.5 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/h3>\n

C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p ho\u1eb7c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c. V\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng ph\u00e1t sinh tr\u1ef1c ti\u1ebfp t\u1eeb nghi\u1ec7p v\u1ee5 mua h\u00e0ng.<\/p>\n\n\n\n\n\n\n
Nghi\u1ec7p v\u1ee5<\/td>\nB\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n<\/td>\nL\u01b0u \u00fd<\/td>\n<\/tr>\n
Ghi nh\u1eadn c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/td>\nKhi mua h\u00e0ng ch\u01b0a thanh to\u00e1n:<\/p>\n

N\u1ee3 TK 156 \u2013 H\u00e0ng h\u00f3a
\nN\u1ee3 TK 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3
\nC\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/td>\n

<\/td>\n<\/tr>\n
Thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p<\/td>\nKhi thanh to\u00e1n b\u1eb1ng ng\u00e2n h\u00e0ng:<\/p>\n

N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n
\nC\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n

Khi thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/p>\n

N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n
\nC\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/td>\n

<\/td>\n<\/tr>\n
\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p<\/td>\nK\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 gi\u1eefa s\u1ed5 doanh nghi\u1ec7p v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 cung c\u1ea5p, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch.<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, b\u00e1o c\u00e1o ph\u1ea3i tr\u1ea3 kh\u00f4ng ch\u1ec9 \u0111\u1ec3 bi\u1ebft \u201c\u0111ang n\u1ee3 bao nhi\u00eau\u201d m\u00e0 c\u00f2n c\u1ea7n tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c kho\u1ea3n n\u00e0o \u0111\u1ebfn h\u1ea1n, kho\u1ea3n n\u00e0o qu\u00e1 h\u1ea1n v\u00e0 k\u1ebf ho\u1ea1ch thanh to\u00e1n c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi d\u00f2ng ti\u1ec1n hay kh\u00f4ng.<\/p>\n

3.6 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh thu v\u00e0 gi\u00e1 v\u1ed1n<\/h3>\n

Doanh thu v\u00e0 gi\u00e1 v\u1ed1n l\u00e0 hai d\u1eef li\u1ec7u c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t c\u00f9ng nhau khi \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh.<\/p>\n

N\u1ebfu doanh nghi\u1ec7p c\u00f3 doanh thu 20 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng gi\u00e1 v\u1ed1n l\u00ean t\u1edbi 19 t\u1ef7 \u0111\u1ed3ng, m\u1ee9c doanh thu cao ch\u01b0a ch\u1eafc \u0111\u1ed3ng ngh\u0129a v\u1edbi hi\u1ec7u qu\u1ea3 kinh doanh t\u1ed1t. Ng\u01b0\u1ee3c l\u1ea1i, m\u1ed9t nh\u00f3m h\u00e0ng doanh thu th\u1ea5p h\u01a1n nh\u01b0ng bi\u00ean l\u1ee3i nhu\u1eadn cao c\u00f3 th\u1ec3 mang l\u1ea1i gi\u00e1 tr\u1ecb t\u1ed1t h\u01a1n.<\/p>\n

V\u1ec1 nghi\u1ec7p v\u1ee5, khi b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu:<\/p>\n

N\u1ee3 TK 111\/112\/131…
\nC\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5
\nC\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, n\u1ebfu c\u00f3<\/p>\n

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n:<\/p>\n

N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n
\nC\u00f3 TK 156 \u2013 H\u00e0ng h\u00f3a<\/p>\n

Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u00edt nh\u1ea5t ba nh\u00f3m d\u1eef li\u1ec7u: doanh thu b\u00e1n h\u00e0ng, l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 xu\u1ea5t, gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 h\u00e0ng khuy\u1ebfn m\u1ea1i, \u0111\u00e2y c\u0169ng l\u00e0 nghi\u1ec7p v\u1ee5 c\u1ea7n ki\u1ec3m so\u00e1t k\u1ef9. Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo b\u1ea3n ch\u1ea5t gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n; doanh thu c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c cho h\u00e0ng b\u00e1n, h\u00e0ng khuy\u1ebfn m\u1ea1i theo h\u01b0\u1edbng d\u1eabn.<\/p>\n

\u0110i\u1ec1u n\u00e0y cho th\u1ea5y k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i c\u1ea7n theo d\u00f5i ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng c\u00f9ng v\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n, thay v\u00ec ch\u1ec9 x\u1eed l\u00fd s\u1ed1 li\u1ec7u d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng.<\/p>\n

3.7 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n chi ph\u00ed<\/h3>\n

Sau khi x\u00e1c \u0111\u1ecbnh doanh thu – gi\u00e1 v\u1ed1n, k\u1ebf to\u00e1n c\u1ea7n t\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, chi ph\u00ed th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd doanh nghi\u1ec7p, t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c.<\/p>\n\n\n\n\n\n\n
Nghi\u1ec7p v\u1ee5<\/td>\nB\u00fat to\u00e1n<\/td>\nL\u01b0u \u00fd<\/td>\n<\/tr>\n
Chi ph\u00ed b\u00e1n h\u00e0ng<\/td>\nB\u00fat to\u00e1n t\u1ed5ng qu\u00e1t:<\/p>\n

N\u1ee3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng
\nN\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3
\nC\u00f3 TK 111\/112\/331\/334…<\/td>\n

V\u00ed d\u1ee5 chi ph\u00ed v\u1eadn chuy\u1ec3n, qu\u1ea3ng c\u00e1o, ti\u1ec1n l\u01b0\u01a1ng b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng ho\u1eb7c c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/td>\n<\/tr>\n
Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td>\nC\u00e1c kho\u1ea3n chi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd:<\/p>\n

N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p
\nN\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3
\nC\u00f3 TK 111\/112\/331\/334…<\/td>\n

<\/td>\n<\/tr>\n
Chi ph\u00ed t\u00e0i ch\u00ednh<\/td>\nV\u00ed d\u1ee5 chi ph\u00ed l\u00e3i vay:<\/p>\n

N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh
\nC\u00f3 TK 111\/112\/331…<\/td>\n

Th\u00f4ng t\u01b0 99 c\u0169ng h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p th\u00ec kho\u1ea3n l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ecbnh k\u1ef3 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00ean t\u1ed5 ch\u1ee9c d\u1eef li\u1ec7u chi ph\u00ed theo b\u1ed9 ph\u1eadn, chi nh\u00e1nh, s\u1ea3n ph\u1ea9m ho\u1eb7c k\u00eanh b\u00e1n h\u00e0ng n\u1ebfu doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u qu\u1ea3n tr\u1ecb. Khi \u0111\u00f3, b\u00e1o c\u00e1o kh\u00f4ng ch\u1ec9 cho bi\u1ebft \u201cchi ph\u00ed th\u00e1ng n\u00e0y l\u00e0 bao nhi\u00eau\u201d m\u00e0 c\u00f2n cho bi\u1ebft chi ph\u00ed ph\u00e1t sinh \u1edf \u0111\u00e2u v\u00e0 t\u1ea1o ra doanh thu t\u01b0\u01a1ng \u1ee9ng nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n

3.8 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ti\u1ec1n v\u00e0 ng\u00e2n h\u00e0ng<\/h3>\n

Ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 nh\u00f3m nghi\u1ec7p v\u1ee5 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn thu ti\u1ec1n kh\u00e1ch h\u00e0ng, thanh to\u00e1n nh\u00e0 cung c\u1ea5p.<\/p>\n\n\n\n\n\n\n
Nghi\u1ec7p v\u1ee5<\/td>\nB\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n<\/td>\nL\u01b0u \u00fd<\/td>\n<\/tr>\n
Thu ti\u1ec1n b\u00e1n h\u00e0ng<\/td>\nN\u1ebfu kh\u00e1ch h\u00e0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/p>\n

N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t
\nC\u00f3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n

N\u1ebfu kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n:<\/p>\n

N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng
\nC\u00f3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/td>\n

<\/td>\n<\/tr>\n
Thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p<\/td>\nN\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n
\nC\u00f3 TK 111\/112<\/td>\n		<\/td>\n<\/tr>\n
T\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean<\/td>\nKhi t\u1ea1m \u1ee9ng:<\/p>\n

N\u1ee3 TK 141 \u2013 T\u1ea1m \u1ee9ng
\nC\u00f3 TK 111\/112<\/p>\n

Khi nh\u00e2n vi\u00ean ho\u00e0n \u1ee9ng v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, k\u1ebf to\u00e1n c\u0103n c\u1ee9 n\u1ed9i dung th\u1ef1c t\u1ebf \u0111\u1ec3 ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed, h\u00e0ng h\u00f3a ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ed3ng th\u1eddi:<\/p>\n

C\u00f3 TK 141 \u2013 T\u1ea1m \u1ee9ng<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu ng\u00e2n h\u00e0ng n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean thay v\u00ec ch\u1ec9 th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i n\u0103m. M\u1ee5c ti\u00eau l\u00e0 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c kho\u1ea3n \u0111\u00e3 ph\u00e1t sinh tr\u00ean sao k\u00ea nh\u01b0ng ch\u01b0a ghi s\u1ed5, giao d\u1ecbch ghi nh\u1eadn sai \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c c\u00e1c kho\u1ea3n ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u1ed9i dung.<\/p>\n

3.9 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/h3>\n

Nghi\u1ec7p v\u1ee5 thu\u1ebf trong doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf \u0111\u1ed1i chi\u1ebfu gi\u1eefa ch\u1ee9ng t\u1eeb \u2013 s\u1ed5 k\u1ebf to\u00e1n \u2013 h\u00f3a \u0111\u01a1n \u2013 d\u1eef li\u1ec7u k\u00ea khai thu\u1ebf.<\/p>\n

V\u1edbi thu\u1ebf GTGT, khi mua h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ghi nh\u1eadn:<\/p>\n

N\u1ee3 TK 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb
\nC\u00f3 TK 111\/112\/331…<\/p>\n

Khi b\u00e1n h\u00e0ng ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra:<\/p>\n

N\u1ee3 TK 111\/112\/131…
\nC\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n

Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n theo ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/p>\n

\u0110\u1ed1i v\u1edbi thu\u1ebf TNDN, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 chi ph\u00ed k\u1ebf to\u00e1n v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u00e2y l\u00e0 hai kh\u00e1i ni\u1ec7m c\u00f3 li\u00ean quan nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng gi\u1ed1ng nhau.<\/p>\n

V\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh c\u00f2n \u0111\u1eb7t ra y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng \u1ee9ng. V\u00ec v\u1eady, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra h\u00f3a \u0111\u01a1n m\u00e0 c\u1ea7n ki\u1ec3m so\u00e1t c\u1ea3 h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 giao nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n

3.10 \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u thu\u1ebf<\/h3>\n

M\u1ed9t trong nh\u1eefng r\u1ee7i ro ph\u1ed5 bi\u1ebfn l\u00e0 doanh nghi\u1ec7p c\u00f3 s\u1ed1 li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0ng b\u1ed9 ph\u1eadn thu\u1ebf l\u1ea1i s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb m\u1ed9t ngu\u1ed3n kh\u00e1c. Khi \u0111\u00f3, c\u00f9ng m\u1ed9t giao d\u1ecbch c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n kh\u00e1c nhau v\u1ec1 doanh thu, thu\u1ebf ho\u1eb7c c\u00f4ng n\u1ee3.<\/p>\n

Do \u0111\u00f3, thay v\u00ec ch\u1edd \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n m\u1edbi r\u00e0 so\u00e1t, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 gi\u1eefa:<\/p>\n

H\u00f3a \u0111\u01a1n \u2192 s\u1ed5 k\u1ebf to\u00e1n \u2192 doanh thu\/chi ph\u00ed \u2192 t\u1edd khai thu\u1ebf \u2192 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/p>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u0169ng quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh n\u1ed9i dung n\u00e0y trong h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c.<\/p>\n

5. Gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i qu\u1ea3n l\u00fd t\u1eadp trung v\u1edbi AccNet ERP<\/h2>\n

Khi s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch t\u0103ng, v\u1ea5n \u0111\u1ec1 c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 ghi nh\u1eadn \u0111\u00fang b\u00fat to\u00e1n. K\u1ebf to\u00e1n c\u00f2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u mua h\u00e0ng, b\u00e1n h\u00e0ng, kho, c\u00f4ng n\u1ee3, ti\u1ec1n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt th\u1ed1ng nh\u1ea5t, h\u1ea1n ch\u1ebf nh\u1eadp li\u1ec7u l\u1eb7p l\u1ea1i v\u00e0 c\u00f3 th\u1ec3 truy xu\u1ea5t nhanh khi \u0111\u1ed1i chi\u1ebfu ho\u1eb7c l\u1eadp b\u00e1o c\u00e1o.<\/p>\n

\u0110\u00e2y l\u00e0 l\u00fac doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc AccNet ERP nh\u01b0 m\u1ed9t gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n t\u00edch h\u1ee3p. Thay v\u00ec \u0111\u1ec3 d\u1eef li\u1ec7u mua h\u00e0ng, b\u00e1n h\u00e0ng, t\u1ed3n kho, c\u00f4ng n\u1ee3 n\u1eb1m \u1edf nhi\u1ec1u file ho\u1eb7c h\u1ec7 th\u1ed1ng ri\u00eang, ph\u1ea7n m\u1ec1m gi\u00fap k\u1ebft n\u1ed1i c\u00e1c nghi\u1ec7p v\u1ee5 tr\u00ean c\u00f9ng m\u1ed9t n\u1ec1n t\u1ea3ng. Nh\u1edd \u0111\u00f3, khi ph\u00e1t sinh giao d\u1ecbch, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 theo d\u00f5i xuy\u00ean su\u1ed1t t\u1eeb ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o, nh\u1eadp xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ebfn doanh thu, gi\u00e1 v\u1ed1n, c\u00f4ng n\u1ee3, b\u00e1o c\u00e1o.<\/p>\n

V\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, l\u1ee3i \u00edch quan tr\u1ecdng h\u01a1n n\u1eb1m \u1edf kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u v\u00e0 qu\u1ea3n tr\u1ecb t\u1ed5ng th\u1ec3. C\u00e1c b\u00e1o c\u00e1o v\u1ec1 doanh thu, h\u00e0ng t\u1ed3n kho, c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 hay k\u1ebft qu\u1ea3 kinh doanh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5, gi\u00fap gi\u1ea3m th\u1eddi gian t\u1ed5ng h\u1ee3p th\u1ee7 c\u00f4ng, h\u1ed7 tr\u1ee3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh kinh doanh k\u1ecbp th\u1eddi.<\/p>\n

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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>

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 \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>