{"id":20662,"date":"2023-11-20T10:13:45","date_gmt":"2023-11-20T03:13:45","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=20662"},"modified":"2024-10-24T16:16:56","modified_gmt":"2024-10-24T09:16:56","slug":"quy-trinh-ke-toan-cong-no-phai-tra","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/20662\/quy-trinh-ke-toan-cong-no-phai-tra\/","title":{"rendered":"K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c, l\u1ed9 tr\u00ecnh ngh\u1ec1 nghi\u1ec7p chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 m\u1ed9t v\u1ecb tr\u00ed k\u1ebf to\u00e1n quan tr\u1ecdng v\u00e0 th\u01b0\u1eddng c\u00f3 trong t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 m\u1ed9t v\u1ecb tr\u00ed k\u1ebf to\u00e1n chi ti\u1ebft nh\u01b0ng c\u00f4ng vi\u1ec7c l\u1ea1i c\u00f3 s\u1ef1 \u201ct\u1ed5ng h\u1ee3p\u201d cao, l\u00e0 kh\u1edfi \u0111\u1ea7u \u0111\u00e1ng l\u01b0u t\u00e2m cho nh\u1eefng ai theo \u0111u\u1ed5i ngh\u1ec1 k\u1ebf to\u00e1n. Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c ch\u00fang t\u00f4i ghi chi ti\u1ebft trong b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\">1. N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/h2>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">1.1 N\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/h3>\n<figure id=\"attachment_96383\" aria-describedby=\"caption-attachment-96383\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96383\" src=\"\/wp-content\/uploads\/2022\/04\/Anh-trong-bai.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/04\/Anh-trong-bai.png 740w, \/wp-content\/uploads\/2022\/04\/Anh-trong-bai-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-96383\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 1: N\u1ed9i dung c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200 bao g\u1ed3m: ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n; thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc; ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng; c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3; ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9; c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ph\u1ea3i n\u1ed9p kh\u00e1c; vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh; tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh; nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c; thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3; d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3&#8230;<\/span><\/p>\n<figure id=\"attachment_96384\" aria-describedby=\"caption-attachment-96384\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96384\" src=\"\/wp-content\/uploads\/2022\/04\/Hinh-2-Phan-loai-no-phai-tra-theo-thoi-han-thanh-toan.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/04\/Hinh-2-Phan-loai-no-phai-tra-theo-thoi-han-thanh-toan.png 740w, \/wp-content\/uploads\/2022\/04\/Hinh-2-Phan-loai-no-phai-tra-theo-thoi-han-thanh-toan-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-96384\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 2: Ph\u00e2n lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 theo th\u1eddi h\u1ea1n thanh to\u00e1n<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Cu\u1ed1i n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, theo th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i m\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n v\u00e0 ng\u1eafn h\u1ea1n t\u1eeb \u0111\u00f3 \u0111i v\u00e0o ph\u1ea7n ngu\u1ed3n v\u1ed1n d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n tr\u00ean B\u1ea3ng C\u0110KT.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\n    <link rel=\"stylesheet\" href=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.css?ver=6.0\">\n    <!-- AMIS aiMarketing Form Embed Code -->\n    <div class=\"popup-embed-img\"><img decoding=\"async\" alt=\"ke-toan-cong-no\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2023\/11\/bieu-mau-cong-no.png\"><\/div>\n    <div class=\"aimarketing-form-embed-code embed-popup-shortcode\" id=\"embedPopupShortcode\">\n        <script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script>\n        <script render-for=\"045a76bd-7670-45b5-a619-5ba0a43af179\">\n            globalThis.lzfr.renderExternalForm({formId: \"045a76bd-7670-45b5-a619-5ba0a43af179\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n        <\/script>\n    <\/div>    \n    <!-- end AMIS aiMarketing Form Embed Code -->\n    <script defer src=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0\"><\/script><\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">1.2 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 tu\u00e2n theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng<\/span><\/h3>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">VAS 01 \u2013 Chu\u1ea9n m\u1ef1c chung<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u01a1 s\u1edf d\u1ed3n t\u00edch: c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn\u00a0 v\u00e0o\u00a0 th\u1eddi\u00a0 \u0111i\u1ec3m\u00a0 ph\u00e1t sinh\u00a0 nghi\u1ec7p v\u1ee5, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c thu hay chi ti\u1ec1n.<\/span><br \/>\n<span style=\"font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5: Ng\u00e0y 20\/7\/2021, doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a c\u1ee7a nh\u00e0 cung c\u1ea5p, h\u00e0ng h\u00f3a \u0111\u00e3 giao v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 nh\u01b0ng doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n. T\u1ea1i ng\u00e0y 20\/7\/2021 k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp mua, thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1edbi nh\u00e0 cung c\u1ea5p (t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n). T\u1ea1i ng\u00e0y 30\/7\/2021, khi c\u00f4ng ty thanh to\u00e1n tr\u1ea3 nh\u00e0 cung c\u1ea5p, k\u1ebf to\u00e1n ghi gi\u1ea3m kho\u1ea3n ph\u1ea3i tr\u1ea3 (gi\u1ea3m ngu\u1ed3n v\u1ed1n) \u0111\u1ed3ng th\u1eddi gi\u1ea3m ti\u1ec1n (gi\u1ea3m t\u00e0i s\u1ea3n).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c: gi\u1ea3 thi\u1ebft ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3n \u00e1nh\u00a0 c\u00e1c\u00a0 kho\u1ea3n\u00a0 c\u00f4ng\u00a0 n\u1ee3\u00a0 theo\u00a0 gi\u00e1\u00a0 t\u1ea1i\u00a0 th\u1eddi\u00a0 \u0111i\u1ec3m ph\u00e1t sinh <a href=\"https:\/\/amis.misa.vn\/30840\/cong-no-la-gi\/\" target=\"_blank\" rel=\"noopener\">c\u00f4ng n\u1ee3<\/a> m\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nguy\u00ean\u00a0 t\u1eafc\u00a0 th\u1eadn\u00a0 tr\u1ecdng:\u00a0 Khi c\u00f3 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y m\u1ed9t kho\u1ea3n t\u1ed5n th\u1ea5t c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn ngay m\u1ed9t kho\u1ea3n ph\u1ea3i tr\u1ea3 theo nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5 cu\u1ed1i k\u1ef3, t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0ng ch\u01b0a \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, v\u00ed d\u1ee5 c\u00e1c kho\u1ea3n chi ph\u00ed\u00a0 th\u01b0\u1eddng xuy\u00ean nh\u01b0 ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc, m\u1ea1ng\u2026 c\u1ee7a th\u00e1ng 12 nh\u01b0ng h\u00f3a \u0111\u01a1n th\u01b0\u1eddng \u0111\u1ebfn th\u00e1ng 1 n\u0103m sau m\u1edbi c\u00f3. K\u1ebf to\u00e1n t\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ea7u chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng (TK 621, 627, 641, 642\u2026) \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 (TK 335 Chi ph\u00ed ph\u1ea3i tr\u1ea3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Vi\u1ec7c tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ph\u00f2ng tr\u00e1nh c\u00e1c r\u1ee7i ro c\u00f3 th\u1ec3 x\u1ea3y ra ho\u1eb7c ki\u1ec3m so\u00e1t r\u1ee7i ro \u1edf m\u1ee9c th\u1ea5p nh\u1ea5t, gi\u1ea3m thi\u1ec3u kh\u1ea3 n\u0103ng bi\u1ebfn \u0111\u1ed9ng t\u00e0i ch\u00ednh\u00a0 b\u1ea5t th\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">VAS 10 &#8211; \u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c\u00a0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tuy nhi\u00ean, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n vay, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u00e3 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh (v\u00ed d\u1ee5 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh nh\u01b0 h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n, h\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn, h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai,&#8230;) \u0111\u1ec3 d\u1ef1 ph\u00f2ng r\u1ee7i ro h\u1ed1i \u0111o\u00e1i .<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">VAS 14 \u2013 Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c kho\u1ea3n\u00a0 ti\u1ec1n\u00a0 nh\u1eadn\u00a0 tr\u01b0\u1edbc\u00a0 c\u1ee7a\u00a0 kh\u00e1ch\u00a0 h\u00e0ng\u00a0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu m\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t\u00a0 kho\u1ea3n\u00a0 n\u1ee3\u00a0 ph\u1ea3i\u00a0 tr\u1ea3\u00a0 t\u1ea1i\u00a0 th\u1eddi\u00a0 \u0111i\u1ec3m\u00a0 nh\u1eadn\u00a0 ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng (k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n ph\u00e1t sinh C\u00f3 TK 131 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng t\u1ea1m \u1ee9ng ho\u1eb7c h\u1ea1ch to\u00e1n C\u00f3 TK 3387 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho m\u1ed9t ho\u1eb7c nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n&#8230;). Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1ec1 s\u1ed1 ti\u1ec1n\u00a0 nh\u1eadn\u00a0 tr\u01b0\u1edbc\u00a0 c\u1ee7a\u00a0 kh\u00e1ch\u00a0 h\u00e0ng\u00a0 ch\u1ec9\u00a0 \u0111\u01b0\u1ee3c\u00a0 ghi nh\u1eadn l\u00e0 doanh thu khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n n\u0103m \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 200.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">Ngo\u00e0i ra, doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200 c\u00f2n tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo c\u00e1c n\u1ed9i dung sau (chi ti\u1ebft \u0111i\u1ec1u 50):<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo k\u1ef3 h\u1ea1n ph\u1ea3i tr\u1ea3, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3, lo\u1ea1i nguy\u00ean t\u1ec7 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Khi <a title=\"C\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n, chi ti\u1ebft qua 7 b\u01b0\u1edbc\" href=\"https:\/\/amis.misa.vn\/26590\/lap-bao-cao-tai-chinh\/\" rel=\"\">l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, k\u1ebf to\u00e1n c\u0103n c\u1ee9 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u1ec3 ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n ho\u1eb7c ng\u1eafn h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 \u0111\u1eb7c bi\u1ec7t quan t\u00e2m, nghi\u00ean c\u1ee9u k\u1ef9 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3,\u2026l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 v\u1eadn d\u1ee5ng \u0111\u00fang trong doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\">2. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 n\u1ed9i dung c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/18426\/ke-toan-cong-no\/\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/a> ph\u1ea3i tr\u1ea3: \u0111\u1ea3m nh\u1eadn c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u00f9y v\u00e0o quy m\u00f4, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ph\u00e1t sinh, K\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00e2n c\u00f4ng, b\u1ed1 tr\u00ed c\u00f4ng vi\u1ec7c cho k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 nh\u1eefng kho\u1ea3n ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p m\u00ecnh, kho\u1ea3n n\u00e0o do b\u1ea3n th\u00e2n tr\u1ef1c ti\u1ebfp ph\u1ee5 tr\u00e1ch, kho\u1ea3n n\u00e0o li\u00ean \u0111\u1edbi ph\u1ee5 tr\u00e1ch hay \u0111\u00e3 \u0111\u01b0\u1ee3c giao cho ng\u01b0\u1eddi kh\u00e1c th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Theo s\u1ef1 ph\u00e2n c\u00f4ng c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng d\u1ef1a v\u00e0o m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ch\u1ec9 ph\u1ea3i theo d\u00f5i, qu\u1ea3n l\u00fd ph\u1ee5 tr\u00e1ch c\u00e1c t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 m\u00ecnh qu\u1ea3n l\u00fd hay ki\u00eam nhi\u1ec7m c\u00e1c t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n \u0111\u1ed1i \u1ee9ng nh\u01b0 c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed, t\u00e0i kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc,\u2026 Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u00f3 b\u1ed1 tr\u00ed c\u00e1c v\u1ecb tr\u00ed nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd ri\u00eang c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u00ec k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i chi\u1ebfu ch\u00e9o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u00e1t sinh v\u1edbi c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 \u1edf c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf, doanh nghi\u1ec7p SME c\u00f3 th\u1ec3 ph\u1ea3i ki\u00eam nhi\u1ec7m c\u00e1c v\u1ecb tr\u00ed ph\u1ea7n h\u00e0nh kh\u00e1c. L\u00fac n\u00e0y, b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 nh\u1eefng nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao, y\u00eau c\u1ea7u c\u1ea7n \u0111\u1ea1t,\u2026 \u0111\u1ec3 s\u1eafp x\u1ebfp th\u1eddi gian x\u1eed l\u00fd c\u00f4ng vi\u1ec7c \u0111\u1ea1t hi\u1ec7u qu\u1ea3 t\u1ed1t nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ed9i dung quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/h3>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">* V\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p\u00a0<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ti\u1ebfp nh\u1eadn v\u00e0 theo d\u00f5i c\u00e1c h\u1ee3p \u0111\u1ed3ng mua s\u1eafm ph\u00e1t sinh trong doanh nghi\u1ec7p, ki\u1ec3m tra c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn gi\u00e1 tr\u1ecb, \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, \u0111i\u1ec1u kho\u1ea3n ghi nh\u1eadn thanh to\u00e1n (nh\u01b0 t\u1ea1m \u1ee9ng, giao v\u1eadn, b\u1ea3o hi\u1ec3m, b\u1ea3o h\u00e0nh\u2026), th\u1eddi h\u1ea1n thanh to\u00e1n\u2026 tr\u00ean h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf l\u00e0m c\u01a1 s\u1edf t\u00ednh to\u00e1n, \u0111\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f4ng n\u1ee3;<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thanh to\u00e1n c\u00f4ng n\u1ee3 t\u1eeb c\u00e1c c\u00e1 nh\u00e2n, ph\u00f2ng ban, b\u1ed9 ph\u1eadn v\u00e0 x\u1eed l\u00fd theo quy tr\u00ecnh, quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty; ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eebng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh;<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1 thanh to\u00e1n b\u1eb1ng c\u00e1ch ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh, quy tr\u00ecnh, m\u1eabu bi\u1ec3u n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p v\u1ec1 h\u1ed3 s\u01a1 thanh to\u00e1n; c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, thu\u1ebf hi\u1ec7n h\u00e0nh v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb,..;<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c th\u00f4ng tin trong h\u1ed3 s\u01a1 thanh to\u00e1n nh\u01b0 kh\u1ed1i l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, gi\u00e1 tr\u1ecb, s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n t\u1ea1m \u1ee9ng trong k\u1ef3, s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thanh to\u00e1n\u2026; s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c b\u1ea3ng t\u1ed5ng h\u1ee3p ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u chi ti\u1ebft t\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 g\u1ed1c;<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u1ed1i t\u00e1c, nh\u00e0 cung c\u1ea5p ch\u1ed1t c\u00e1c s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, s\u1ed1 li\u1ec7u c\u00f4ng n\u1ee3,&#8230;;<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u1eadp nh\u1eadt li\u00ean t\u1ee5c, ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3, b\u00e1o c\u00e1o k\u1ecbp th\u1eddi (th\u01b0\u1eddng xuy\u00ean v\u00e0 \u0111\u1ecbnh k\u1ef3) nh\u1eefng th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh c\u00f4ng n\u1ee3, k\u1ebf ho\u1ea1ch thanh to\u00e1n c\u00f4ng n\u1ee3 tr\u00ecnh l\u00ean tr\u00ecnh l\u00ean Ban l\u00e3nh \u0111\u1ea1o;<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Th\u1ef1c hi\u1ec7n thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00fang h\u1ea1n theo ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu, gia h\u1ea1n, b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 theo th\u1eddi gian quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Tham m\u01b0u cho Ban l\u00e3nh \u0111\u1ea1o ch\u00ednh s\u00e1ch thanh to\u00e1n c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3;<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o\u2026 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n c\u00f4ng n\u1ee3;<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng, Ban l\u00e3nh \u0111\u1ea1o.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">* V\u1edbi c\u00e1c kho\u1ea3n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Trong n\u0103m t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 theo d\u00f5i, th\u1ed1ng k\u00ea, l\u00ean k\u1ebf ho\u1ea1ch, b\u00e1o c\u00e1o c\u00e1c h\u1ee3p \u0111\u1ed3ng vay n\u1ee3 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh, gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng, th\u1eddi h\u1ea1n thanh to\u00e1n n\u1ee3 v\u00e0 ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n chi ti\u1ebft \u0111\u1ed1i v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng vay n\u1ee3 v\u00e0 thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 d\u00e0i h\u1ea1n hay ng\u1eafn h\u1ea1n; \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c vay v\u00e0 n\u1ee3 thu\u00ea c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn kho\u1ea3n vay ngo\u1ea1i t\u1ec7, 20\/7\/2021 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n N112\/C341 theo t\u1ef7 gi\u00e1 ghi s\u1ed5 l\u00e0 20.000 VND\/USD (t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m vay); t\u1ea1i th\u1eddi \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ng\u00e0y 31\/12, t\u1ef7 gi\u00e1 b\u00e1n ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f4ng b\u1ed1 l\u00e0 22.000 VND\/USD, k\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i ng\u00e0y 20\/7\/2021 b\u1eb1ng nguy\u00ean t\u1ec7 nh\u00e2n v\u1edbi t\u1ef7 gi\u00e1 b\u00e1n t\u1ea1i ng\u00e0y 31\/12 l\u00e0 22.000, kho\u1ea3n l\u1ed7 ph\u00e1t sinh do ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n N4131\/C341.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><em>L\u01b0u \u00fd: Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3, cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 bao g\u1ed3m c\u1ea3 g\u1ed1c vay v\u00e0 l\u00e3i vay, lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nhi\u1ec7m v\u1ee5 ph\u00e2n lo\u1ea1i v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n m\u1ee5c g\u1ed1c ngo\u1ea1i t\u1ec7 c\u00f3 th\u1ec3 do k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1eb7c do k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u00f9y ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5 c\u1ee7a t\u1eebng c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">* C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Cu\u1ed1i th\u00e1ng, k\u1ebf to\u00e1n nh\u1eadn b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 t\u00ednh l\u01b0\u01a1ng t\u1eeb b\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh nh\u00e2n s\u1ef1. Tr\u01b0\u1eddng h\u1ee3p ph\u00f2ng k\u1ebf to\u00e1n ph\u1ee5 tr\u00e1ch nhi\u1ec7m v\u1ee5 ch\u1ea5m c\u00f4ng v\u00e0 t\u00ednh l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec cu\u1ed1i th\u00e1ng, k\u1ebf to\u00e1n c\u1ea7n ch\u1ed1t s\u1ed1 ng\u00e0y c\u00f4ng, gi\u1edd c\u00f4ng l\u00e0m th\u00eam, s\u1ed1 ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng l\u01b0\u01a1ng trong th\u00e1ng,&#8230; c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u00c1p d\u1ee5ng quy ch\u1ebf l\u01b0\u01a1ng \u0111\u00e3 ban h\u00e0nh c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n t\u00ednh l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u1ef1c hi\u1ec7n thanh to\u00e1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ch\u00fa \u00fd: chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang k\u1ef3 ph\u00e1t sinh, theo th\u00e1ng; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u1ea1ch to\u00e1n c\u00f9ng th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">* C\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c nh\u01b0 c\u00f4ng n\u1ee3 thu\u1ebf, c\u00f4ng n\u1ee3 b\u1ea3o hi\u1ec3m,\u2026 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 thu th\u1eadp th\u00f4ng tin v\u1ec1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan v\u00e0 ph\u1ea3n \u00e1nh l\u00ean c\u00e1c t\u00e0i kho\u1ea3n theo d\u00f5i chi ti\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng (th\u00f4ng t\u01b0 200 ho\u1eb7c th\u00f4ng t\u01b0 133).<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u1ecdc th\u00eam: C\u00e1ch <a href=\"https:\/\/amis.misa.vn\/26067\/hach-toan-luong-va-cac-khoan-trich-theo-luong\/\">h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/a>, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (KPC\u0110)<\/span><\/p>\n<\/blockquote>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-145411\" src=\"\/wp-content\/uploads\/2024\/07\/bang-tong-hop-cong-no.png\" alt=\"CTA c\u00f4ng n\u1ee3\" width=\"1500\" height=\"185\" srcset=\"\/wp-content\/uploads\/2024\/07\/bang-tong-hop-cong-no.png 1500w, \/wp-content\/uploads\/2024\/07\/bang-tong-hop-cong-no-500x62.png 500w, \/wp-content\/uploads\/2024\/07\/bang-tong-hop-cong-no-1024x126.png 1024w, \/wp-content\/uploads\/2024\/07\/bang-tong-hop-cong-no-768x95.png 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a><\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\">3. Nh\u1eefng sai s\u00f3t, kh\u00f3 kh\u0103n k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 c\u00f3 th\u1ec3 g\u1eb7p trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c<\/span><\/h2>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">3.1 V\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; H\u1ea1ch to\u00e1n sai c\u00f4ng n\u1ee3 v\u1ec1 m\u1eb7t gi\u00e1 tr\u1ecb ho\u1eb7c t\u00e0i kho\u1ea3n,&#8230;;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; H\u1ea1ch to\u00e1n sai m\u00e3, nh\u1ea7m c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng d\u1eabn \u0111\u1ebfn sai s\u1ed1 li\u1ec7u;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Kh\u00f4ng h\u1ea1ch to\u00e1n chi ti\u1ebft c\u00f4ng n\u1ee3 cho t\u1eebng nh\u00e0 cung c\u1ea5p (v\u00ed d\u1ee5 h\u1ea1ch to\u00e1n chung v\u00e0 m\u00e3 Kh\u00e1ch l\u1ebb,&#8230;) d\u1eabn \u0111\u1ebfn ch\u1ed3ng ch\u00e9o th\u00f4ng tin v\u00e0 kh\u00f3 qu\u1ea3n l\u00fd, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Thanh to\u00e1n ti\u1ec1n m\u1eb7t v\u1edbi c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u1ee3p l\u1ec7;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Thanh to\u00e1n nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 thanh to\u00e1n;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu ho\u1eb7c \u0111\u1ed1i chi\u1ebfu kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00f4ng n\u1ee3 v\u1edbi \u0111\u1ed1i t\u00e1c, ng\u01b0\u1eddi b\u00e1n, nh\u1ea5t l\u00e0 th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n d\u1eabn \u0111\u1ebfn sai s\u00f3t l\u0169y k\u1ebf gi\u1eefa c\u00e1c k\u1ef3 r\u1ea5t kh\u00f3 ki\u1ec3m so\u00e1t;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Kh\u00f4ng theo d\u00f5i chi ti\u1ebft c\u00f4ng n\u1ee3 theo tu\u1ed5i n\u1ee3 v\u00e0 h\u1ea1n n\u1ee3;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c theo lu\u1eadt \u0111\u1ecbnh khi th\u1ef1c hi\u1ec7n thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 kh\u00f4ng ki\u1ec3m tra, tra so\u00e1t c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 \u0111\u1ebfn h\u1ea1n thanh to\u00e1n nh\u01b0ng ch\u01b0a thanh to\u00e1n \u0111\u1ec3 ti\u1ebfn h\u00e0nh l\u1eadp c\u00e1c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia h\u1ea1n th\u1eddi h\u1ea1n thanh to\u00e1n g\u00e2y c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf cho doanh nghi\u1ec7p;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 kh\u00f4ng t\u1eadp h\u1ee3p, \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh c\u00f3 c\u01a1 s\u1edf ghi nh\u1eadn nh\u01b0ng ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, v\u00ed d\u1ee5 c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean nh\u01b0 ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc, internet,&#8230; th\u00e1ng 12 m\u00e0 h\u00f3a \u0111\u01a1n xu\u1ea5t v\u00e0o th\u00e1ng 1 n\u0103m sau; c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh \u0111\u00e3 c\u00f3 c\u00e1c bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb nh\u01b0ng ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n,&#8230;<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><div class=\"beginner-guide\"><img decoding=\"async\" alt=\"\" src=\"\/sites\/amis-blog\/images\/digital-conversion-rate\/ic-guide.png?ver=1.0.0\"><div><span>Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u1ea7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 cho b\u1ed9 ph\u1eadn T\u00e0i ch\u00ednh - K\u1ebf to\u00e1n?<\/span><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" name=\"link_keynote\" target=\"_blank\">Tham kh\u1ea3o ngay gi\u1ea3i ph\u00e1p MISA AMIS K\u1ebf to\u00e1n!<\/a><\/div><\/div><\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">3.2 V\u1ec1 m\u1ed1i quan h\u1ec7 t\u00e1c nghi\u1ec7p v\u1edbi c\u00e1c b\u00ean kh\u00e1c<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i th\u01b0\u1eddng xuy\u00ean l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c b\u00ean v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, bao g\u1ed3m c\u1ea3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng trong v\u00e0 ngo\u00e0i doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Trong doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 th\u01b0\u1eddng nh\u1eadn h\u1ed3 s\u01a1 thanh to\u00e1n t\u1eeb c\u00e1c c\u00e1 nh\u00e2n, ph\u00f2ng ban trong c\u00f4ng ty. Theo quy tr\u00ecnh c\u00f4ng vi\u1ec7c, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n x\u1eed l\u00fd h\u1ed3 s\u01a1 thanh to\u00e1n c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n. Do \u0111\u00f3, khi nh\u1eadn h\u1ed3 s\u01a1 thanh to\u00e1n, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i ki\u1ec3m tra ngay t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u, quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty hay ch\u01b0a; v\u00ed d\u1ee5 v\u1ec1 m\u1eb7t \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng ch\u1eef k\u00fd, s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb \u0111i k\u00e8m,\u2026; lu\u1ed3ng lu\u00e2n chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u00e3 theo \u0111\u00fang quy tr\u00ecnh hay ch\u01b0a; n\u1ed9i dung c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh trong h\u1ed3 s\u01a1 \u0111\u00e3 h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p ch\u01b0a,&#8230;Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u, k\u1ebf to\u00e1n tr\u1ea3 h\u1ed3 s\u01a1 l\u1ea1i cho c\u00e1n b\u1ed9 ph\u00f2ng ban s\u1edbm nh\u1ea5t c\u00f3 th\u1ec3. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u0169ng c\u1ea7n ghi r\u00f5 ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 tr\u00ean b\u1ed9 h\u1ed3 s\u01a1 b\u1ea3n c\u1ee9ng v\u00e0 file excel theo d\u00f5i tr\u00e1nh t\u00ecnh tr\u1ea1ng kh\u00f4ng x\u1eed l\u00fd \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">V\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c, nh\u00e0 cung c\u1ea5p,&#8230; k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 c\u1ea7n th\u01b0\u1eddng xuy\u00ean li\u00ean h\u1ec7, trao \u0111\u1ed5i \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, x\u00e1c \u0111\u1ecbnh ng\u00e0y ch\u00ednh th\u1ee9c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thanh to\u00e1n t\u1ea1i ph\u00f2ng k\u1ebf to\u00e1n, x\u00e1c nh\u1eadn th\u1eddi h\u1ea1n thanh to\u00e1n c\u1ee7a t\u1eebng b\u1ed9 h\u1ed3 s\u01a1 v\u00ec th\u1eddi h\u1ea1n thanh to\u00e1n th\u01b0\u1eddng t\u00ednh t\u1eeb ng\u00e0y c\u00e1c b\u00ean ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 giao \u0111\u1ebfn ph\u00f2ng k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng t\u00ednh t\u1eeb ng\u00e0y ban h\u00e0nh h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Do \u0111\u1eb7c th\u00f9 c\u00f4ng vi\u1ec7c, K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f4i khi c\u00f3 th\u1ec3 nh\u1eadn c\u00e1c th\u00f4ng tin nh\u1eafc n\u1ee3 t\u1eeb ph\u00eda \u0111\u1ed1i t\u00e1c. Khi \u0111\u00f3, ch\u00fang ta c\u1ea7n gi\u1eef th\u00e1i \u0111\u1ed9 nh\u00e3 nh\u1eb7n, h\u1ee3p t\u00e1c x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u, th\u1ec3 hi\u1ec7n s\u1ef1 chuy\u00ean nghi\u1ec7p c\u1ee7a ri\u00eang b\u1ea3n th\u00e2n v\u00e0 c\u00f4ng ty.<\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">3.3 V\u1ec1 lu\u00e2n chuy\u1ec3n v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb<\/span><\/h3>\n<figure id=\"attachment_96385\" aria-describedby=\"caption-attachment-96385\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96385\" src=\"\/wp-content\/uploads\/2022\/04\/Hinh-3-Quy-trinh-luan-chuyen-va-luu-tru-chung-tu-cong-no-phai-tra.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/04\/Hinh-3-Quy-trinh-luan-chuyen-va-luu-tru-chung-tu-cong-no-phai-tra.png 740w, \/wp-content\/uploads\/2022\/04\/Hinh-3-Quy-trinh-luan-chuyen-va-luu-tru-chung-tu-cong-no-phai-tra-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-96385\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 3: Quy tr\u00ecnh lu\u00e2n chuy\u1ec3n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u1ed3 s\u01a1 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 sau khi qua k\u1ebf to\u00e1n c\u00f4ng n\u1ee3, ph\u1ea3i chuy\u1ec3n sang k\u00fd duy\u1ec7t c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Gi\u00e1m \u0111\u1ed1c r\u1ed3i chuy\u1ec3n l\u1ea1i k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 t\u00e1ch tr\u1ea3 nh\u00e0 cung c\u1ea5p, l\u01b0u l\u1ea1i \u0111\u01a1n v\u1ecb n\u00ean c\u00f4ng vi\u1ec7c lu\u00e2n chuy\u1ec3n v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung kh\u00f4ng th\u1ec3 b\u1ecf qua c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u1ec3 qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 tr\u00e1nh th\u1ea5t l\u1ea1c, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ea7n c\u00f3 file excel qu\u1ea3n l\u00fd, theo d\u00f5i th\u1eddi gian nh\u1eadn, tr\u1ea3 h\u1ed3 s\u01a1 v\u00e0 ti\u1ebfn tr\u00ecnh x\u1eed l\u00fd t\u1eebng b\u1ed9 h\u1ed3 s\u01a1. C\u00e1c h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n theo c\u00e1ch cu\u1ed1n chi\u1ebfu, xong \u0111\u1ebfn \u0111\u00e2u t\u1eadp h\u1ee3p tr\u1ea3 nh\u00e0 cung c\u1ea5p, \u0111\u1ed1i t\u00e1c v\u00e0 l\u01b0u tr\u1eef \u0111\u1ebfn \u0111\u00f3 ho\u1eb7c theo tu\u1ea7n, tr\u00e1nh \u0111\u1ec3 h\u1ed3 s\u01a1 ph\u00e1t sinh nhi\u1ec1u m\u1edbi t\u00e1ch tr\u1ea3 s\u1ebd d\u1ec5 r\u1ed1i v\u00e0 m\u1ea5t ki\u1ec3m so\u00e1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1ea9n th\u1eadn, t\u1ec9 m\u1ec9 v\u00e0 chi ti\u1ebft. V\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3, s\u1ef1 khoa h\u1ecdc trong t\u1ed5 ch\u1ee9c v\u00e0 s\u1eafp x\u1ebfp c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 c\u1ea7n thi\u1ebft t\u1ea1o n\u00ean s\u1ef1 kh\u00e1c bi\u1ec7t v\u00e0 chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\">4. L\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/h2>\n<figure id=\"attachment_96388\" aria-describedby=\"caption-attachment-96388\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96388\" src=\"\/wp-content\/uploads\/2022\/04\/Anh-trong-bai-1.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/04\/Anh-trong-bai-1.png 740w, \/wp-content\/uploads\/2022\/04\/Anh-trong-bai-1-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-96388\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 4: L\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 (\u0111\u1ec1 xu\u1ea5t)<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ed9i dung c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 t\u01b0\u01a1ng \u0111\u1ed1i r\u1ed9ng v\u00e0 bao tr\u00f9m m\u1ed9t m\u1ea3ng l\u1edbn trong t\u1ed5ng kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, li\u00ean quan ch\u00ednh \u0111\u1ebfn ph\u1ea7n ngu\u1ed3n v\u1ed1n tr\u00ean B\u1ea3ng C\u0110KT. T\u1eeb quan h\u1ec7 \u0111\u1ed1i \u1ee9ng trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 (nh\u00f3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3) bao tr\u00f9m ph\u1ea7n l\u1edbn c\u00e1c kho\u1ea3n chi ph\u00ed, c\u00e1c kho\u1ea3n \u0111\u1ea7u v\u00e0o ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 trong doanh nghi\u1ec7p l\u00e0 v\u1ecb tr\u00ed k\u1ebf to\u00e1n chi ti\u1ebft nh\u01b0ng c\u00f4ng vi\u1ec7c l\u1ea1i c\u00f3 t\u00ednh \u201ct\u1ed5ng h\u1ee3p\u201d cao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u1ea3n ch\u1ea5t c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh d\u1eabn \u0111\u1ebfn s\u1ef1 h\u00ecnh th\u00e0nh c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 \u1edf c\u00e1c doanh nghi\u1ec7p l\u00e0 nh\u01b0 nhau, tuy nhi\u00ean t\u00f9y thu\u1ed9c v\u00e0o v\u1ecb tr\u00ed l\u00e0 b\u00ean ph\u1ea3i thu hay b\u00ean ph\u1ea3i tr\u1ea3 m\u00e0 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 th\u1ef1c hi\u1ec7n theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c nhau. Do \u0111\u00f3, khi b\u1ea1n l\u00e0m t\u1ed1t v\u1ecb tr\u00ed k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00ec b\u1ea1n c\u0169ng d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn v\u00e0 th\u1ef1c hi\u1ec7n ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i thu, t\u1eeb \u0111\u00f3 gi\u00fap b\u1ea1n ti\u1ebfn g\u1ea7n h\u01a1n t\u1edbi c\u00e1c v\u1ecb tr\u00ed t\u1ed5ng h\u1ee3p trong ph\u00f2ng k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">V\u1edbi s\u1ef1 c\u1ea7n m\u1eabn, ch\u0103m ch\u1ec9, vi\u1ec7c ph\u00e1t tri\u1ec3n t\u1eeb c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n chi ti\u1ebft, trong \u0111\u00f3 c\u00f3 v\u1ecb tr\u00ed k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00ean c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ebfn v\u1ecb tr\u00ed K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 c\u00e1c v\u1ecb tr\u00ed qu\u1ea3n l\u00fd cao h\u01a1n n\u1eefa l\u00e0 con \u0111\u01b0\u1eddng v\u1eefng ch\u1eafc cho l\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p trong ngh\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Hi\u1ec7n nay, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 hi\u1ec7u qu\u1ea3 h\u01a1n theo tu\u1ed5i n\u1ee3, h\u1ea1n n\u1ee3, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng&#8230;. C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u1ebf h\u1ec7 m\u1edbi nh\u01b0 <a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" target=\"_blank\" rel=\"noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a> MISA AMIS \u0111\u00e3 c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p, \u0111\u1ed1i t\u00e1c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i thu theo t\u1eebng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, th\u1ecb tr\u01b0\u1eddng<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3, b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 gi\u1eefa kh\u00e1ch h\u00e0ng v\u1eeba l\u00e0 kh\u00e1ch h\u00e0ng, v\u1eeba l\u00e0 nh\u00e0 cung c\u1ea5p c\u1ee7a doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i thu theo h\u1ea1n n\u1ee3 gi\u00fap doanh nghi\u1ec7p c\u00f3 k\u1ebf ho\u1ea1ch thu h\u1ed3i n\u1ee3 ho\u1eb7c chu\u1ea9n b\u1ecb d\u00f2ng ti\u1ec1n cho c\u00e1c kho\u1ea3n thanh to\u00e1n s\u1eafp \u0111\u1ebfn h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Cho ph\u00e9p xem nhanh c\u00f4ng n\u1ee3 tr\u00ean danh s\u00e1ch \u0111\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng n\u1ee3 c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng, chi ti\u1ebft t\u1eebng ch\u1ee9ng t\u1eeb c\u00f4ng n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00f3<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u1eafc nh\u1edf v\u00e0 g\u1eedi email \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 v\u1edbi kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u c\u00f4ng n\u1ee3 lu\u00f4n kh\u1edbp \u0111\u00fang.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\" data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&lt;style&gt;\r\n\t\t.custom-slider .owl-nav button[type=&quot;button&quot;] {\r\n\t\t\toutline: none !important;\r\n\t\t\tbackground: none !important;\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 95px);\r\n\t\t}\r\n\t\t.custom-slider .owl-prev {\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 90px);\r\n\t\t\tleft: calc(0% - 40px);\r\n\t\t}\r\n\t\t.custom-slider .ic-back {\r\n\t\t\ttransform: scale(-1);\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button.owl-next {\r\n\t\t\tright: calc(0% - 40px);\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-dots .owl-dot.active 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data-sheets-userformat=\"{&quot;2&quot;:15357,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;9&quot;:1,&quot;10&quot;:1,&quot;11&quot;:4,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;15&quot;:&quot;Times 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nh\u1eefng ai [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_20662\" class=\"pvc_stats total_only  \" data-element-id=\"20662\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 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src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":42,"featured_media":151167,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[1402],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec? 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