{"id":37023,"date":"2022-01-27T15:44:51","date_gmt":"2022-01-27T08:44:51","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=37023"},"modified":"2023-06-01T11:01:20","modified_gmt":"2023-06-01T04:01:20","slug":"hach-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/37023\/hach-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n doanh thu theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ghi nh\u1eadn doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ghi nh\u1eadn doanh thu n\u00e0o? V\u00e0 <\/span><b>h\u1ea1ch to\u00e1n doanh thu theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? B\u00e0i vi\u1ebft s\u1ebd kh\u00e1i qu\u00e1t v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n c\u00e1ch h\u1ea1ch to\u00e1n doanh thu theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/span><\/span><\/p>\n<figure id=\"attachment_94869\" aria-describedby=\"caption-attachment-94869\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-94869\" src=\"\/wp-content\/uploads\/2022\/01\/Hinh-1-Ke-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung-1.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/01\/Hinh-1-Ke-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung-1.png 740w, \/wp-content\/uploads\/2022\/01\/Hinh-1-Ke-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung-1-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-94869\" class=\"wp-caption-text\">H\u00ecnh 1: K\u1ebf to\u00e1n doanh thu theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. Kh\u00e1i qu\u00e1t v\u1ec1 doanh thu theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/b><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.1. H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng l\u00e0 g\u00ec?<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>&#8211; Kh\u00e1i ni\u1ec7m: H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng <\/b><span style=\"font-weight: 400;\">l\u00e0<\/span><span style=\"font-weight: 400;\"> h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t t\u00e0i s\u1ea3n ho\u1eb7c t\u1ed5 h\u1ee3p c\u00e1c t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd hay ph\u1ee5 thu\u1ed9c l\u1eabn nhau v\u1ec1 m\u1eb7t thi\u1ebft k\u1ebf, c\u00f4ng ngh\u1ec7, ch\u1ee9c n\u0103ng ho\u1eb7c c\u00e1c m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u01a1 b\u1ea3n c\u1ee7a ch\u00fang<\/span><span style=\"font-weight: 400;\"> (<\/span><i><span style=\"font-weight: 400;\">\u0111o\u1ea1n 3 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 15-VAS 15<\/span><\/i><span style=\"font-weight: 400;\">).<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Theo <\/span><i><span style=\"font-weight: 400;\">\u0110i\u1ec1u 138 Lu\u1eadt X\u00e2y d\u1ef1ng 2014<\/span><\/i><span style=\"font-weight: 400;\"> th\u00ec: \u201cH\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng l\u00e0 h\u1ee3p \u0111\u1ed3ng d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c\u00a0th\u1ecfa thu\u1eadn\u00a0b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa b\u00ean giao th\u1ea7u v\u00e0 b\u00ean nh\u1eadn th\u1ea7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c trong ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng\u201d.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>&#8211; Ph\u00e2n lo\u1ea1i h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:\u00a0<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0110\u1ecbnh s\u1ed1 37\/2015\/N\u0110-CP ng\u00e0y 22\/4\/2015 v\u00e0 Ngh\u1ecb \u0110\u1ecbnh s\u1ed1 50\/2021 ng\u00e0y 01\/04\/2021 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0110\u1ecbnh s\u1ed1 37\/2015 c\u00f3 ba c\u00e1ch ph\u00e2n lo\u1ea1i h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, m\u1ed7i c\u00e1ch ph\u00e2n lo\u1ea1i c\u00f3 nhi\u1ec1u lo\u1ea1i h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng kh\u00e1c nhau.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">+ Theo VAS 15, h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh 02 lo\u1ea1i l\u00e0 <\/span><b>h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u1edbi gi\u00e1 c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> v\u00e0 <\/span><b>h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u1edbi chi ph\u00ed ph\u1ee5 th\u00eam<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/b><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh nhi\u1ec1u lo\u1ea1i, khi h\u1ea1ch to\u00e1n doanh thu v\u00e0 chi ph\u00ed th\u00ec k\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u00f3 lo\u1ea1i n\u00e0o trong hai lo\u1ea1i h\u1ee3p \u0111\u1ed3ng tr\u00ean, t\u1eeb \u0111\u00f3 c\u00f3 c\u01a1 s\u1edf h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/span><\/p>\n<p><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=accounting&amp;content=hach-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung&amp;term=act_tttrang\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-68715\" src=\"\/wp-content\/uploads\/2017\/12\/Banner-ACT.png\" alt=\"\" width=\"1536\" height=\"272\" srcset=\"\/wp-content\/uploads\/2017\/12\/Banner-ACT.png 1536w, \/wp-content\/uploads\/2017\/12\/Banner-ACT-500x89.png 500w, \/wp-content\/uploads\/2017\/12\/Banner-ACT-1024x181.png 1024w, \/wp-content\/uploads\/2017\/12\/Banner-ACT-768x136.png 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/a><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.2. Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng\u00a0<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/b><span style=\"font-weight: 400;\"> bao g\u1ed3m:<\/span><\/span><\/p>\n<figure id=\"attachment_94870\" aria-describedby=\"caption-attachment-94870\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-94870\" src=\"\/wp-content\/uploads\/2022\/01\/Hinh-2-Doanh-thu-cua-hop-dong-xay-dung-1.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/01\/Hinh-2-Doanh-thu-cua-hop-dong-xay-dung-1.png 740w, \/wp-content\/uploads\/2022\/01\/Hinh-2-Doanh-thu-cua-hop-dong-xay-dung-1-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-94870\" class=\"wp-caption-text\">H\u00ecnh 2: Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/figcaption><\/figure>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/28416\/doanh-thu\/\" target=\"_blank\" rel=\"noopener\">Doanh thu<\/a><\/span> ban \u0111\u1ea7u \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng;\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n t\u0103ng, gi\u1ea3m khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c n\u1ebfu c\u00e1c kho\u1ea3n n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m thay \u0111\u1ed5i doanh thu v\u00e0 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5:<\/i><\/b><span style=\"font-weight: 400;\"> Trong h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f3 quy \u0111\u1ecbnh n\u1ebfu nh\u00e0 th\u1ea7u ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ti\u1ebfn \u0111\u1ed9 t\u1eeb 10 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y th\u00ec s\u1ebd th\u01b0\u1edfng 0,1% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Th\u00ec l\u00fac n\u00e0y, khi nh\u00e0 th\u1ea7u ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ti\u1ebfn \u0111\u1ed9 trong kho\u1ea3ng t\u1eeb 10 \u0111\u1ebfn 20 ng\u00e0y th\u00ec gi\u00e1 tr\u1ecb ti\u1ec1n th\u01b0\u1edfng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng kh\u00f4ng ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c<\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c m\u00e0 nh\u00e0 th\u1ea7u thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng hay m\u1ed9t b\u00ean kh\u00e1c \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho c\u00e1c <span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/28900\/chi-phi-la-gi\/\" target=\"_blank\" rel=\"noopener\">chi ph\u00ed<\/a><\/span> kh\u00f4ng bao g\u1ed3m trong gi\u00e1 h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.3. Ghi nh\u1eadn doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ghi nh\u1eadn doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/b><span style=\"font-weight: 400;\"> theo 02 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 trong h\u00ecnh sau:<\/span><\/span><\/p>\n<figure id=\"attachment_94871\" aria-describedby=\"caption-attachment-94871\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-94871\" src=\"\/wp-content\/uploads\/2022\/01\/Hinh-3-Cac-truong-hop-ghi-nhan-doanh-thu-cua-hop-dong-xay-dung-1.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/01\/Hinh-3-Cac-truong-hop-ghi-nhan-doanh-thu-cua-hop-dong-xay-dung-1.png 740w, \/wp-content\/uploads\/2022\/01\/Hinh-3-Cac-truong-hop-ghi-nhan-doanh-thu-cua-hop-dong-xay-dung-1-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-94871\" class=\"wp-caption-text\">H\u00ecnh 3: C\u00e1c tr\u01b0\u1eddng h\u1ee3p ghi nh\u1eadn doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1: <\/b><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch. Khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec doanh thu v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh do nh\u00e0 th\u1ea7u t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0o ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00f3a \u0111\u01a1n thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp hay ch\u01b0a v\u00e0 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 bao nhi\u00eau.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><span style=\"font-weight: 400;\"> 2: H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n. Khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn th\u00ec doanh thu v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn trong k\u1ef3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/span><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>&gt;&gt;&gt; \u0110\u1ecdc th\u00eam:\u00a0<a href=\"https:\/\/amis.misa.vn\/30112\/tai-khoan-511\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">Nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 511<\/span><\/a><\/strong><\/em><\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m kh\u00e1c nhau c\u01a1 b\u1ea3n gi\u1eefa hai tr\u01b0\u1eddng h\u1ee3p ghi nh\u1eadn doanh thu tr\u00ean <\/span><b>l\u00e0 c\u00f3 hay kh\u00f4ng c\u00f3 s\u1ef1 x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch h\u00e0ng<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">+ \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p 1 th\u00ec ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh do doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng l\u1eadp h\u1ed3 s\u01a1, t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn doanh thu, kh\u00f4ng c\u1ea7n s\u1ef1 x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch h\u00e0ng, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo ti\u1ebfn \u0111\u1ed9 hay s\u1ed1 ti\u1ec1n m\u00e0 kh\u00e1ch h\u00e0ng thanh to\u00e1n. Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh doanh thu gi\u1eefa c\u00e1c k\u1ef3. C\u00e2u h\u1ecfi \u0111\u1eb7t ra l\u00e0: doanh nghi\u1ec7p mu\u1ed1n ghi nh\u1eadn doanh thu v\u00e0o k\u1ef3 n\u00e0y ho\u1eb7c k\u1ef3 kh\u00e1c theo ch\u1ee7 \u00fd c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng?. Vi\u1ec7c n\u00e0y l\u00e0 <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c<\/b><span style=\"font-weight: 400;\">, m\u1eb7c d\u00f9 kh\u00f4ng c\u1ea7n c\u00f3 s\u1ef1 x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch h\u00e0ng nh\u01b0ng doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC \u0111\u1ec3 th\u1ef1c hi\u1ec7n. \u0110\u00e2y c\u00f3 th\u1ec3 v\u1eeba l\u00e0 \u01b0u v\u00e0 c\u0169ng l\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p 2, ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh ph\u1ea3i c\u00f3 s\u1ef1 x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch h\u00e0ng, v\u00e0 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n. Nh\u01b0 v\u1eady, h\u1ea1n ch\u1ebf c\u1ee7a tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ef1 x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch h\u00e0ng, do \u0111\u00f3, n\u00f3 s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n th\u01b0\u01a1ng th\u1ea3o sao cho h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f3 l\u1ee3i nh\u1ea5t cho doanh nghi\u1ec7p m\u00ecnh. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch th\u01b0\u1eddng \u00edt x\u1ea3y ra v\u00e0 th\u01b0\u1eddng l\u00e0 c\u00e1c d\u1ef1 \u00e1n l\u1edbn c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. C\u00f2n h\u1ea7u nh\u01b0 c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng trong doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u1ec1u quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u thanh to\u00e1n theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u00e0i vi\u1ebft ph\u00e2n t\u00edch chi ti\u1ebft tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n doanh thu theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt;&gt; T\u00ecm hi\u1ec3u ngay:\u00a0<a href=\"https:\/\/amis.misa.vn\/28689\/thoi-diem-ghi-nhan-doanh-thu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ngtheo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/span><\/a><\/span><\/strong><\/em><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. K\u1ebf to\u00e1n doanh thu theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC, tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch, <\/span><span style=\"font-weight: 400;\">khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, th\u00ec k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh (kh\u00f4ng ph\u1ea3i ho\u00e1 \u0111\u01a1n) do nh\u00e0 th\u1ea7u t\u1ef1 x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 x\u00e2y d\u1ef1ng l\u00e0 t\u00e0i kho\u1ea3n 337.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 337 nh\u01b0 sau:<\/span><\/p>\n<figure id=\"attachment_37035\" aria-describedby=\"caption-attachment-37035\" style=\"width: 693px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-37035\" src=\"\/wp-content\/uploads\/2022\/01\/Hinh-4-So-do-ke-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung.png\" alt=\"\" width=\"693\" height=\"528\" srcset=\"\/wp-content\/uploads\/2022\/01\/Hinh-4-So-do-ke-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung.png 693w, \/wp-content\/uploads\/2022\/01\/Hinh-4-So-do-ke-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung-300x229.png 300w, \/wp-content\/uploads\/2022\/01\/Hinh-4-So-do-ke-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung-80x60.png 80w\" sizes=\"(max-width: 693px) 100vw, 693px\" \/><figcaption id=\"caption-attachment-37035\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 4: S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n doanh thu theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 337 &#8211; Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5111).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh doanh thu, t\u00f9y thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ee3p \u0111\u1ed3ng m\u00e0 nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 1 trong 3 ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) gi\u1eefa chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh c\u1ee7a ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m so v\u1edbi t\u1ed5ng chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u00e1nh gi\u00e1 ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh; ho\u1eb7c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) gi\u1eefa kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp \u0111\u00e3 ho\u00e0n th\u00e0nh so v\u1edbi t\u1ed5ng kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ph\u1ea3i ho\u00e0n th\u00e0nh c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong ba ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf ghi nh\u1eadn doanh thu, th\u00ec ph\u01b0\u01a1ng ph\u00e1p th\u1ee9 hai v\u00e0 th\u1ee9 ba s\u1ebd do b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt x\u00e1c \u0111\u1ecbnh, k\u1ebf to\u00e1n ph\u1ea3i d\u1ef1a v\u00e0o s\u1ed1 li\u1ec7u c\u1ee7a ph\u00f2ng k\u1ef9 thu\u1eadt cung c\u1ea5p. \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p th\u1ee9 nh\u1ea5t, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ef1 x\u00e1c \u0111\u1ecbnh d\u1ef1a v\u00e0o chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 t\u1ed5ng chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n GTGT \u0111\u01b0\u1ee3c l\u1eadp theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u00e3 ghi trong h\u1ee3p \u0111\u1ed3ng, ghi:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 <span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/23758\/tai-khoan-131-phai-thu-khach-hang\/\" target=\"_blank\" rel=\"noopener\">TK 131 &#8211; Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/a><\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 337 &#8211; Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do kh\u00e1ch h\u00e0ng tr\u1ea3, ho\u1eb7c nh\u1eadn ti\u1ec1n kh\u00e1ch h\u00e0ng \u1ee9ng tr\u01b0\u1edbc, ghi:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 c\u00e1c TK 111, 112&#8230;- Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 131 &#8211; Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 ghi nh\u1eadn doanh thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch d\u1ef1a v\u00e0o ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh do b\u00ean nh\u1eadn th\u1ea7u t\u1ef1 l\u1eadp, kh\u00f4ng c\u1ea7n x\u00e1c nh\u1eadn c\u1ee7a b\u00ean giao th\u1ea7u (kh\u00f4ng l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n). \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u01a1 b\u1ea3n so v\u1edbi tr\u01b0\u1eddng h\u1ee3p ghi nh\u1eadn doanh thu theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u1ec3 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c s\u1ed1 15 v\u00e0 trong Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC.<\/span><\/p>\n<p><!-- AMIS aiMarketing Form Embed Code --><\/p>\n<div class=\"aimarketing-form-embed-code\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><br \/>\n<script render-for=\"2798f73c-0e80-4e91-922c-2f2ccaf7ef7e\">\n                    globalThis.lzfr.renderExternalForm({formId: \"2798f73c-0e80-4e91-922c-2f2ccaf7ef7e\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/div>\n<p><!-- end AMIS aiMarketing Form Embed Code -->\u00a0<span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5: <\/i><\/b><span style=\"font-weight: 400;\">C\u00f4ng ty A \u0111\u1ed3ng k\u00fd h\u1ee3p \u0111\u1ed3ng giao th\u1ea7u cho C\u00f4ng ty B x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 6.600.000.000 \u0111\u1ed3ng (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT 10%), trong th\u1eddi gian 3 n\u0103m. T\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong 3 n\u0103m l\u00e0 4.800.000.000 \u0111\u1ed3ng.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh, C\u00f4ng ty A thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch. T\u00ecnh h\u00ecnh chi ph\u00ed v\u00e0 s\u1ed1 ti\u1ec1n thanh to\u00e1n trong ba n\u0103m nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb t\u00ednh: 1.000 \u0111\u1ed3ng<\/span><\/em><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td colspan=\"3\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0T\u00ecnh h\u00ecnh chi ph\u00ed v\u00e0 s\u1ed1 ti\u1ec1n thanh to\u00e1n<\/b><\/span><\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m 2019<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m 2020<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m 2021<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1<\/b><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed th\u1ef1c t\u1ebf l\u0169y k\u1ebf \u0111\u1ebfn n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0 \u00a0 \u00a0 1,000,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0 \u00a0 \u00a0 4,500,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0 \u00a0 \u00a0 4,800,000\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2<\/b><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed \u01b0\u1edbc t\u00ednh c\u00f2n l\u1ea1i \u0111\u1ec3 ho\u00e0n th\u00e0nh theo b\u1ea3ng gi\u00e1 th\u00e0nh d\u1ef1 to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0 \u00a0 \u00a0 4,000,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u00a0 \u00a0 \u00a0 \u00a0 500,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211;\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3<\/b><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch ghi trong h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0 \u00a0 \u00a0 1,320,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0 \u00a0 \u00a0 4,884,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u00a0 \u00a0 \u00a0 \u00a0 396,000\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4<\/b><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 ti\u1ec1n thanh to\u00e1n b\u1eb1ng TGNH<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u00a0 \u00a0 \u00a0 \u00a0 990,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0 \u00a0 \u00a0 3,960,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0 \u00a0 \u00a0 1,650,000\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">X\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng n\u00e0y bi\u1ebft r\u1eb1ng ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m gi\u1eefa chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh so v\u1edbi t\u1ed5ng chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">X\u00e1c \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng n\u00e0y, C\u00f4ng ty A thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch v\u00e0 ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m gi\u1eefa chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh so v\u1edbi t\u1ed5ng chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">Ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">=<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">Chi ph\u00ed th\u1ef1c t\u1ebf n\u0103m 20xx<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">x<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/span><\/em><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng<\/span><\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Trong \u0111\u00f3:\u00a0<\/i><\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">=<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a n\u0103m 20xx<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">+<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">Chi ph\u00ed \u01b0\u1edbc t\u00ednh c\u00f2n l\u1ea1i \u0111\u1ec3 ho\u00e0n th\u00e0nh b\u1ea3ng d\u1ef1 to\u00e1n c\u1ee7a n\u0103m 20xx<\/span><\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Ta c\u00f3:<\/i><\/b><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m 2019<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ghi nh\u1eadn doanh thu trong n\u0103m 2019:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">1.000.000<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">6.000.000<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">=<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">1.200.000<\/span><\/em><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">(1.000.000 + 4.000.000)<\/span><\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n: <\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 337:<\/span> <span style=\"font-weight: 400;\">1.200.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 511:<\/span> <span style=\"font-weight: 400;\">1.200.000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng n\u0103m 2019, k\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n, ghi:\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 131: <\/span> <span style=\"font-weight: 400;\"> \u00a0 1.320.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 337:<\/span> <span style=\"font-weight: 400;\"> \u00a0 1.200.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 33311:<\/span> <span style=\"font-weight: 400;\"> \u00a0 120.000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Khi nh\u1eadn thanh to\u00e1n, ghi:\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 112:<\/span> <span style=\"font-weight: 400;\">990.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 131:<\/span> <span style=\"font-weight: 400;\">990.000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ghi nh\u1eadn chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m 2019:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 632: <\/span> <span style=\"font-weight: 400;\">1.000.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 154: <\/span> <span style=\"font-weight: 400;\">1.000.000<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m 2020<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ghi nh\u1eadn doanh thu trong n\u0103m 2020:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">4.500.000<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">6.000.000<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">&#8211;<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">1.200.000<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">=<\/span><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">4.200.000<\/span><\/em><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"font-weight: 400;\">(4.500.000 + 5.000.000)<\/span><\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n: <\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 337:<\/span> <span style=\"font-weight: 400;\">4.200.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 511:<\/span> <span style=\"font-weight: 400;\">4.200.000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng n\u0103m 2020, k\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n, ghi:\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 131: <\/span> <span style=\"font-weight: 400;\">4.884.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 337:<\/span> <span style=\"font-weight: 400;\">4.440.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 33311:<\/span> <span style=\"font-weight: 400;\"> \u00a0 444.000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Khi nh\u1eadn thanh to\u00e1n, ghi:\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 112:<\/span> <span style=\"font-weight: 400;\">3.960.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 131:<\/span> <span style=\"font-weight: 400;\">3.960.000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ghi nh\u1eadn chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m 2020:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 632: <\/span> <span style=\"font-weight: 400;\">3.500.000 (4.500.000-1.000.000)<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 154: <\/span> <span style=\"font-weight: 400;\">3.500.000 (4.500.000-1.000.000)<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m 2021<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ghi nh\u1eadn doanh thu trong n\u0103m 2021:<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">6.000.000 &#8211; 1.200.000 &#8211; 4.200.000 = 600.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n:<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\"> N\u1ee3 337:<\/span> <span style=\"font-weight: 400;\">600.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 511:<\/span> <span style=\"font-weight: 400;\">600.000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng n\u0103m 2019, k\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n, ghi:\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 131: <\/span> <span style=\"font-weight: 400;\">396.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 337:<\/span> <span style=\"font-weight: 400;\">360.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 33311:<\/span> <span style=\"font-weight: 400;\"> \u00a0 36.000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Khi nh\u1eadn thanh to\u00e1n, ghi:\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 112:<\/span> <span style=\"font-weight: 400;\">1.650.000<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 131:<\/span> <span style=\"font-weight: 400;\">1.650.000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ghi nh\u1eadn chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m 2021:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 632: <\/span> <span style=\"font-weight: 400;\">300.000 (= 4.800.000-1.000.000-3.500.000)<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 154: <\/span> <span style=\"font-weight: 400;\">300.000 (= 4.800.000-1.000.000-3.500.000)<\/span><\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt;&gt; \u0110\u1ecdc th\u00eam:\u00a0<a href=\"https:\/\/amis.misa.vn\/34623\/gia-von-hang-ban-la-gi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec? C\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n t\u1ea1i c\u00e1c lo\u1ea1i h\u00ecnh DN<\/span><\/a><\/span><\/strong><\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi <\/span><b>ghi nh\u1eadn doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng theo ti\u1ebfn \u0111\u1ed9<\/b><span style=\"font-weight: 400;\"> k\u1ebf ho\u1ea1ch, vi\u1ec7c x\u00e1c nh\u1eadn c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u1ec3 ghi nh\u1eadn doanh thu kh\u00f4ng c\u1ea7n s\u1ef1 x\u00e1c nh\u1eadn t\u1eeb ph\u00eda kh\u00e1ch h\u00e0ng, m\u00e0 do nh\u00e0 th\u1ea7u t\u1ef1 l\u1eadp d\u1ef1a v\u00e0o nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p n\u00eau tr\u00ean. V\u1eady \u0111\u1ec3 ghi nh\u1eadn \u0111\u01b0\u1ee3c doanh thu c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u00f3. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed trong h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c ghi nh\u1eadn doanh thu trong h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c chia ra 02 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau. M\u1ed7i tr\u01b0\u1eddng h\u1ee3p s\u1ebd c\u00f3 y\u00eau c\u1ea7u h\u1ed3 s\u01a1 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n kh\u00e1c nhau. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, kh\u00f4ng t\u1ef1 \u00fd l\u1ef1a ch\u1ecdn c\u00e1ch h\u1ea1ch to\u00e1n v\u00ec th\u00f4ng th\u01b0\u1eddng, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u l\u1ef1a ch\u1ecdn h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng thanh to\u00e1n theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n. N\u00ean v\u00f4 h\u00ecnh chung, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n d\u1ec5 nh\u1ea7m l\u1eabn r\u1eb1ng m\u1ecdi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u1ec1u theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh t\u1ed5ng h\u1ee3p c\u00e1c ki\u1ebfn th\u1ee9c h\u1eefu \u00edch v\u1ec1 k\u1ebf to\u00e1n \u0111\u1ec3 gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p d\u1ec5 d\u00e0ng t\u00ecm hi\u1ec3u trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c, MISA \u0111\u1ed3ng th\u1eddi ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. Anh\/Ch\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p h\u00e3y \u0111\u0103ng k\u00fd <span style=\"color: #0000ff;\"><span style=\"text-decoration: underline;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=accounting&amp;content=hach-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung&amp;term=act_tttrang\" target=\"_blank\" rel=\"nofollow noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a><\/span> MISA AMIS<\/span><\/span><span style=\"font-weight: 400;\">\u00a0\u0111\u1ec3 th\u1ef1c t\u1ebf tr\u1ea3i nghi\u1ec7m m\u1ed9t gi\u1ea3i ph\u00e1p v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i:<\/span><\/span>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p xu\u1ea5t ho\u00e1 \u0111\u01a1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p l\u1ea5y s\u1ed5 ph\u1ee5, \u0111\u1ed1i chi\u1ebfu v\u00e0 chuy\u1ec3n ti\u1ec1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u01a1 quan Thu\u1ebf \u2013 c\u1ed5ng mTax cho ph\u00e9p n\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1\u2026<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 &amp; TT200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/span><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/span><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n gi\u00fap k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng k\u1ecbp th\u1eddi y\u00eau c\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o<\/span><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">\u2026.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">K\u00ednh m\u1eddi Qu\u00fd doanh nghi\u1ec7p, Anh\/Ch\u1ecb K\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m mi\u1ec5n ph\u00ed b\u1ea3n\u00a0demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS\u00a015 ng\u00e0y full t\u00ednh n\u0103ng ngay h\u00f4m nay.<\/span><\/em><\/p>\n<style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<p style=\"text-align: center;\"><a rel=\"nofollow\" class=\"shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s_pd=amis-ke-toan-Blog?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=hach-toan-doanh-thu-theo-tien-do-hop-dong-xay-dung&amp;term=act_tttrang\">\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            <\/a><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>T\u00e1c gi\u1ea3: Ng\u1ecdc M\u1ebfn<\/em><\/span><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_37023\" class=\"pvc_stats total_only  \" data-element-id=\"37023\" 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 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c ghi nh\u1eadn doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ghi nh\u1eadn doanh thu n\u00e0o? 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