{"id":38546,"date":"2023-11-03T15:15:23","date_gmt":"2023-11-03T08:15:23","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=38546"},"modified":"2024-10-15T16:47:40","modified_gmt":"2024-10-15T09:47:40","slug":"dinh-khoan-ke-toan","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/38546\/dinh-khoan-ke-toan\/","title":{"rendered":"\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? T\u1ed5ng h\u1ee3p c\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n c\u01a1 b\u1ea3n"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u1ecbnh kho\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n c\u1ea7n n\u1eafm c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean, c\u00f3 th\u1ec3 l\u00e0 h\u00e0ng ng\u00e0y t\u1ea1i b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. B\u1edfi v\u1eady, ki\u1ebfn th\u1ee9c v\u1ec1 \u0111\u1ecbnh kho\u1ea3n v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u01a1 b\u1ea3n l\u00e0 \u0111i\u1ec1u m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u1eafc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>1. \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Khi c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n nh\u01b0 nghi\u1ec7p v\u1ee5 mua h\u00e0ng, b\u00e1n h\u00e0ng, l\u01b0\u01a1ng,&#8230; di\u1ec5n ra t\u1ea1i doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn v\u00e0 ph\u1ea3n \u00e1nh th\u00f4ng tin v\u1ec1 c\u00e1c nghi\u1ec7p v\u1ee5 l\u00ean <a href=\"https:\/\/amis.misa.vn\/23479\/so-sach-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/span><\/span><\/a> th\u00f4ng qua c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n. C\u1ee5 th\u1ec3 l\u00e0 k\u1ebf to\u00e1n s\u1ebd ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5 v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 \u0111\u1ed3ng th\u1eddi v\u1eadn d\u1ee5ng nguy\u00ean t\u1eafc ghi N\u1ee3 v\u00e0 ghi C\u00f3 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ghi nh\u1eadn nghi\u1ec7p v\u1ee5. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 ghi nh\u1eadn c\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p sao cho \u0111\u00fang v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a giao d\u1ecbch th\u00f4ng qua ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">Ph\u00e2n lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"> C\u00f3 hai lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 \u0111\u1ecbnh kho\u1ea3n \u0111\u01a1n gi\u1ea3n v\u00e0 \u0111\u1ecbnh kho\u1ea3n ph\u1ee9c t\u1ea1p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u1ecbnh kho\u1ea3n \u0111\u01a1n gi\u1ea3n: nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00e1t sinh ch\u1ec9 li\u00ean quan \u0111\u1ebfn 02 t\u00e0i kho\u1ea3n<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u1ecbnh kho\u1ea3n ph\u1ee9c t\u1ea1p: nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn 03 ho\u1eb7c nhi\u1ec1u h\u01a1n 03 t\u00e0i kho\u1ea3n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u1ea3 hai lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n \u0111\u1ec1u ph\u1ed5 bi\u1ebfn v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean t\u1ea1i c\u00e1c doanh nghi\u1ec7p. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Tr\u01b0\u1edbc \u0111\u00e2y, khi c\u00f4ng ngh\u1ec7 ch\u01b0a ph\u00e1t tri\u1ec3n, k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i ghi ch\u00e9p th\u00f4ng tin k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n b\u1eb1ng gi\u1ea5y. Ng\u00e0y nay, v\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n h\u1ed7 tr\u1ee3, ho\u1ea1t \u0111\u1ed9ng ghi ch\u00e9p \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n di\u1ec5n ra ngay tr\u00ean ph\u1ea7n m\u1ec1m. Th\u1eadm ch\u00ed c\u00f3 nh\u1eefng ph\u1ea7n m\u1ec1m th\u00f4ng minh th\u1ebf h\u1ec7 m\u1edbi nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS &#8211; ph\u1ea7n m\u1ec1m c\u00f3 t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n, \u0111\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf sau khi nh\u1eadp kh\u1ea9u th\u00f4ng tin t\u1eeb ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><strong>\u0110\u1ecdc th\u00eam: C\u00e1ch <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/22544\/kiem-tra-so-sach-ke-toan\/\">ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/a><\/span><\/span> v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd m\u1ed9t s\u1ed1 sai l\u1ec7ch c\u01a1 b\u1ea3n<\/strong><\/em><\/span><br \/>\n<b><\/b><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><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=\"ebook-quy-trinh-ke-toan-co-ban\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2022\/02\/quy-trinh-ke-toan.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=\"08e5b32b-9164-45b5-bcc0-597accc8335b\">\n            globalThis.lzfr.renderExternalForm({formId: \"08e5b32b-9164-45b5-bcc0-597accc8335b\", 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<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2. C\u00e1c nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 c\u00e1c quy t\u1eafc c\u01a1 b\u1ea3n nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, to\u00e0n di\u1ec7n v\u00e0 trung th\u1ef1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng nguy\u00ean t\u1eafc ch\u00ednh bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nguy\u00ean t\u1eafc c\u00e2n \u0111\u1ed1i: M\u1ed7i giao d\u1ecbch kinh t\u1ebf ph\u1ea3i t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn \u00edt nh\u1ea5t hai t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, trong \u0111\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb ghi v\u00e0o b\u00ean n\u1ee3 v\u00e0 b\u00ean c\u00f3 ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nguy\u00ean t\u1eafc ch\u00ednh x\u00e1c: D\u1eef li\u1ec7u ghi nh\u1eadn trong c\u00e1c b\u00fat to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, kh\u00f4ng c\u00f3 sai l\u1ec7ch, v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c minh k\u1ef9 tr\u01b0\u1edbc khi ghi v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nguy\u00ean t\u1eafc to\u00e0n di\u1ec7n: M\u1ecdi th\u00f4ng tin li\u00ean quan \u0111\u1ebfn giao d\u1ecbch t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, bao g\u1ed3m ng\u00e0y th\u00e1ng, s\u1ed1 li\u1ec7u, gi\u00e1 tr\u1ecb v\u00e0 c\u00e1c chi ti\u1ebft kh\u00e1c li\u00ean quan.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nguy\u00ean t\u1eafc th\u1ef1c t\u1ebf: D\u1eef li\u1ec7u ghi nh\u1eadn ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng c\u1ee7a giao d\u1ecbch kinh t\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00f3ng \u0111\u1ea1i hay gi\u1ea3m thi\u1ec3u gi\u00e1 tr\u1ecb c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nguy\u00ean t\u1eafc k\u1ecbp th\u1eddi: Vi\u1ec7c ghi nh\u1eadn th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, kh\u00f4ng \u0111\u1ec3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng ch\u1eadm tr\u1ec5 hay k\u00e9o d\u00e0i kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n: D\u1eef li\u1ec7u trong \u0111\u1ecbnh kho\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c trong h\u1ec7 th\u1ed1ng, \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 minh b\u1ea1ch.<\/span><\/li>\n<\/ul>\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<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>3. Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 m\u1ed9t chu\u1ed7i c\u00e1c b\u01b0\u1edbc nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn c\u00e1c giao d\u1ecbch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 nh\u1ea5t qu\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3 trong quy tr\u00ecnh n\u00e0y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">(1) X\u00e1c \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn m\u1ed7i giao d\u1ecbch<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n, c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n tham gia v\u00e0o giao d\u1ecbch. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi b\u1ea1n ph\u1ea3i ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecf s\u00f3t b\u1ea5t k\u1ef3 th\u00f4ng tin quan tr\u1ecdng n\u00e0o. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u00f3 th\u1ec3 bao g\u1ed3m t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu v\u00e0 chi ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">(2) L\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">M\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u1edf b\u01b0\u1edbc tr\u01b0\u1edbc s\u1ebd t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed9t t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ee5 th\u1ec3. \u0110\u1ec3 ch\u1ecdn \u0111\u00fang t\u00e0i kho\u1ea3n, b\u1ea1n c\u1ea7n n\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u1ea3ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap b\u1ea1n ph\u00e2n lo\u1ea1i v\u00e0 ghi nh\u1eadn ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh. S\u1ef1 am hi\u1ec3u v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n s\u1ebd h\u1ed7 tr\u1ee3 b\u1ea1n trong vi\u1ec7c ch\u1ecdn l\u1ef1a t\u00e0i kho\u1ea3n \u0111\u00fang \u0111\u1eafn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">(3) \u0110\u00e1nh gi\u00e1 xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 \u0111\u00e1nh gi\u00e1 xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh xem gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y s\u1ebd t\u0103ng hay gi\u1ea3m trong qu\u00e1 tr\u00ecnh giao d\u1ecbch. B\u01b0\u1edbc n\u00e0y gi\u00fap b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 s\u1ef1 bi\u1ebfn \u0111\u1ed5i gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eeb \u0111\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-152275\" src=\"\/wp-content\/uploads\/2023\/11\/dinh-khoan-ke-toan.jpg\" alt=\"\u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n\" width=\"940\" height=\"528\" srcset=\"\/wp-content\/uploads\/2023\/11\/dinh-khoan-ke-toan.jpg 940w, \/wp-content\/uploads\/2023\/11\/dinh-khoan-ke-toan-500x281.jpg 500w, \/wp-content\/uploads\/2023\/11\/dinh-khoan-ke-toan-768x431.jpg 768w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">(4) X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n N\u1ee3 v\u00e0 C\u00f3 trong s\u01a1 \u0111\u1ed3 ch\u1eef T<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n n\u00e0o s\u1ebd ghi N\u1ee3 v\u00e0 t\u00e0i kho\u1ea3n n\u00e0o s\u1ebd ghi C\u00f3 l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong \u0111\u1ecbnh kho\u1ea3n. S\u01a1 \u0111\u1ed3 ch\u1eef T l\u00e0 c\u00f4ng c\u1ee5 tr\u1ef1c quan gi\u00fap b\u1ea1n x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00e2n \u0111\u1ed1i c\u00e1c b\u00fat to\u00e1n. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang \u0111\u1eafn trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">(5) X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c\u1ea7n ghi cho m\u1ed7i t\u00e0i kho\u1ea3n<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Cu\u1ed1i c\u00f9ng, sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i kho\u1ea3n N\u1ee3 v\u00e0 C\u00f3, b\u1ea1n c\u1ea7n ghi ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng. T\u1ed5ng s\u1ed1 ti\u1ec1n ghi N\u1ee3 ph\u1ea3i b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n ghi C\u00f3, \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00e2n \u0111\u1ed1i v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u1ea5t k\u1ef3 s\u1ef1 ch\u00eanh l\u1ec7ch n\u00e0o gi\u1eefa hai b\u00ean s\u1ebd ch\u1ec9 ra r\u1eb1ng c\u00f3 s\u1ef1 sai s\u00f3t trong qu\u00e1 tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n v\u00e0 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m tra l\u1ea1i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4. T\u1ed5ng h\u1ee3p c\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u01a1 b\u1ea3n t\u1ea1i doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Th\u00f4ng tin k\u1ebf to\u00e1n l\u00e0 n\u1ed9i dung quan tr\u1ecdng t\u1ea1i c\u00e1c doanh nghi\u1ec7p. V\u00ec v\u1eady, \u0111i\u1ec1u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n l\u00e0 \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang v\u00e0 \u0111\u1ee7 th\u00f4ng tin k\u1ebf to\u00e1n v\u00e0 \u0111\u1ecbnh kho\u1ea3n \u0111\u00fang l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u n\u00e0y. C\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p r\u1ea5t \u0111a d\u1ea1ng v\u00e0 m\u1ed7i nghi\u1ec7p v\u1ee5 \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng c\u00e1ch \u0111\u1ecbnh kho\u1ea3n t\u00e0i kho\u1ea3n. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u k\u1ef9 c\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u01a1 b\u1ea3n t\u1ea1i doanh nghi\u1ec7p:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4.1 \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n ghi nh\u1eadn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n mua h\u00e0ng<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Mua h\u00e0ng h\u00f3a:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Mua h\u00e0ng v\u1ec1 nh\u1eadp kho:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ Phi\u1ebfu nh\u1eadp mua h\u00e0ng trong n\u01b0\u1edbc<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 156, 152, 153,\u2026 Gi\u00e1 tr\u1ecb mua ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 111, <a href=\"https:\/\/amis.misa.vn\/24002\/tai-khoan-112-tien-gui-ngan-hang\/\" target=\"_blank\" rel=\"noopener\">112<\/a>, <a href=\"https:\/\/amis.misa.vn\/23462\/tai-khoan-331-no-phai-tra-cho-nguoi-ban\/\" target=\"_blank\" rel=\"noopener\">331<\/a>: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n theo h\u00f3a \u0111\u01a1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ Phi\u1ebfu nh\u1eadp kh\u1ea9u (T\u1edd khai h\u1ea3i quan, bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 152,156,\u2026 Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 331,112: T\u1ed5ng gi\u00e1 tr\u1ecb ti\u1ec1n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn c\u00e1c kho\u1ea3n thu\u1ebf nh\u1eadp kh\u1ea9u, <span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/17194\/hieu-ve-thue-tieu-thu-dac-biet-tu-a-den-z\/\" target=\"_blank\" rel=\"noopener\">thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/span>,\u2026:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 156 : T\u1ed5ng ti\u1ec1n c\u00e1c lo\u1ea1i thu\u1ebf ( kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT)<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3333: Thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3332: Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 333.. : Thu\u1ebf kh\u00e1c ( n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn khi n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 33312: Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 3333: Thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 3332: Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 33381: Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 111,112: T\u1ed5ng Ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf GTGT:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 33312: Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong><em>&gt;&gt;&gt; \u0110\u1ecdc th\u00eam:\u00a0T\u1ed5ng h\u1ee3p t\u1eeb A &#8211; Z quy \u0111\u1ecbnh v\u1ec1<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/18613\/tong-hop-tu-a-z-quy-dinh-ve-khau-tru-thue-gia-tri-gia-tang\/\" target=\"_blank\" rel=\"noopener\"> kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/span><\/em><\/strong><\/span><\/p>\n<\/blockquote>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\">Mua h\u00e0ng v\u1ec1 kh\u00f4ng nh\u1eadp kho:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 642, 642, 242, 211,..: Gi\u00e1 tr\u1ecb ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u1ea7u mua v\u00e0o\u2026<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 111,112,331: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\">Chi ph\u00ed mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: C\u0103n c\u1ee9 v\u00e0o chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n VAS s\u1ed1 02 th\u00ec c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh mua h\u00e0ng, s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 156, 156, 211,\u2026<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 133<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 331,111,112<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\">Mua h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u: chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; <a href=\"https:\/\/amis.misa.vn\/26292\/hach-toan-chiet-khau-thanh-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/span><\/span><\/a>:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 111,112,..<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 515<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; <a href=\"https:\/\/amis.misa.vn\/24825\/hach-toan-chiet-khau-thuong-mai\/\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/span><\/span><\/a>, <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/24930\/hach-toan-giam-gia-hang-ban-day-du-chinh-xac-theo-tt-200-va-133\/\" target=\"_blank\" rel=\"noopener\">gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/a><\/span><\/span>:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 331,111,112: S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 156, 152, \u2026 Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho (n\u1ebfu h\u00e0ng c\u00f2n trong kho)<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 1331: Gi\u1ea3m thu\u1ebf GTGT Mua v\u00e0o<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">ho\u1eb7c:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 331,111,112: S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 632, 154,642,\u2026: Gi\u1ea3m gi\u00e1 v\u1ed1n, gi\u1ea3m gi\u00e1 tr\u1ecb chi ph\u00ed,\u2026 (n\u1ebfu h\u00e0ng \u0111\u00e3 b\u00e1n)<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 1331: Gi\u1ea3m thu\u1ebf GTGT Mua v\u00e0o<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><strong>&gt;&gt;&gt; \u0110\u1ecdc th\u00eam:\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/31941\/hach-toan-mua-hang\/\" target=\"_blank\" rel=\"noopener\">H\u1ea1ch to\u00e1n mua h\u00e0ng chi ti\u1ebft <\/a><span style=\"color: #000000;\">theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/span><\/span><\/strong><\/em><\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-38547 aligncenter\" src=\"\/wp-content\/uploads\/2022\/02\/di\u0323nh-khoa\u0309n-ke\u0302\u0301-toa\u0301n.--scaled.jpeg\" alt=\"\" width=\"2560\" height=\"1784\" srcset=\"\/wp-content\/uploads\/2022\/02\/di\u0323nh-khoa\u0309n-ke\u0302\u0301-toa\u0301n.--scaled.jpeg 2560w, \/wp-content\/uploads\/2022\/02\/di\u0323nh-khoa\u0309n-ke\u0302\u0301-toa\u0301n.--300x209.jpeg 300w, \/wp-content\/uploads\/2022\/02\/di\u0323nh-khoa\u0309n-ke\u0302\u0301-toa\u0301n.--1024x714.jpeg 1024w, \/wp-content\/uploads\/2022\/02\/di\u0323nh-khoa\u0309n-ke\u0302\u0301-toa\u0301n.--768x535.jpeg 768w, \/wp-content\/uploads\/2022\/02\/di\u0323nh-khoa\u0309n-ke\u0302\u0301-toa\u0301n.--1536x1071.jpeg 1536w, \/wp-content\/uploads\/2022\/02\/di\u0323nh-khoa\u0309n-ke\u0302\u0301-toa\u0301n.--2048x1428.jpeg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4.2 \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Ghi nh\u1eadn doanh thu:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ V\u1edbi h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 131,111,112: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3331: Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ V\u1edbi h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 131:T\u1ed5ng ph\u1ea3i thu v\u1ec1 t\u1eeb kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 511 : Doanh thu xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Ghi nh\u1eadn gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ V\u1edbi h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 156, 155, 154,..<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ V\u1edbi h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 155,156,\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Ghi nh\u1eadn c\u00e1c lo\u1ea1i chi\u1ebft kh\u1ea5u khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ Chi\u1ebft kh\u1ea5u thanh to\u00e1n:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 635<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 111, 112,\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ Tr\u1eeb th\u1eb3ng v\u00e0o gi\u00e1 h\u00e0ng tr\u1ecb h\u00e0ng h\u00f3a tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 131,111,112: T\u1ed5ng gi\u00e1 tr\u1ecb ph\u1ea3i thu v\u1ec1<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 511 ( Doanh thu \u0111\u00e3 gi\u1ea3m)<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3331: Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"3\"><span style=\"font-family: verdana, geneva, sans-serif;\">Chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c l\u1eadp ri\u00eang tr\u00ean m\u1ed9t h\u00f3a \u0111\u01a1n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 521: S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 3331: S\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 131,111,112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=seo&amp;campaign=dinh-khoan-ke-toan&amp;ucontent=banner-tim-hieu-them&amp;term=\" target=\"_blank\" rel=\"nofollow noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-115029 size-full\" src=\"\/wp-content\/uploads\/2022\/04\/ver2-3.png\" alt=\"\" width=\"1440\" height=\"261\" srcset=\"\/wp-content\/uploads\/2022\/04\/ver2-3.png 1440w, \/wp-content\/uploads\/2022\/04\/ver2-3-500x91.png 500w, \/wp-content\/uploads\/2022\/04\/ver2-3-1024x186.png 1024w, \/wp-content\/uploads\/2022\/04\/ver2-3-768x139.png 768w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/><\/a><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4.3 \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 211: Gi\u00e1 tr\u1ecb T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Bao g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0: thu\u1ebf tr\u01b0\u1edbc b\u1ea1, \u0111\u0103ng ki\u1ec3m, chi ph\u00ed v\u1eadn chuy\u1ec3n l\u1eafp \u0111\u1eb7t ch\u1ea1y th\u1eed\u2026)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 1332: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 112, 331: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ph\u00e2n b\u1ed5 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng \u0111\u1ecbnh k\u1ef3:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 642, 641, 154, 627,\u2026<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 214<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; X\u00f3a s\u1ed5 TSC\u0110<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 811: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 214: Gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao c\u1ee7a TSC\u0110<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 211: NGuy\u00ean gi\u00e1 c\u1ee7a TSC\u0110<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn thu nh\u1eadp<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 131,112,\u2026 T\u1ed5ng thanh to\u00e1n<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 711: Gi\u00e1 b\u00e1n TSC\u0110<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3331: Thu\u1ebf GTGT b\u00e1n ra TSC\u0110<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><strong>&gt;&gt;&gt; \u0110\u1ecdc th\u00eam:\u00a0H\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/amis.misa.vn\/25501\/huong-dan-hach-toan-thanh-ly-tai-san-co-dinh-theo-tung-truong-hop\/\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">h\u1ea1ch to\u00e1n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/span><\/a> theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/strong><\/em><\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4.4 \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn chi ph\u00ed l\u01b0\u01a1ng:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 641,642,154,\u2026. Chi ph\u00ed l\u01b0\u01a1ng \u1edf t\u1eebng b\u1ed9 ph\u1eadn<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 334: T\u1ed5ng l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Tr\u00edch BHXH, BHYT, BHTN, CPC\u0110:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; T\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 642,641,154,627,\u2026<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3382: Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3383: BHXH<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3384 : BHYT<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3385: BHTN<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 334<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3382: Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3383: BHXH<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3384 : BHYT<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3385: BHTN<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thanh to\u00e1n l\u01b0\u01a1ng:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 334<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 111, 112<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><strong>\u0110\u1ecdc th\u00eam: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/26067\/hach-toan-luong-va-cac-khoan-trich-theo-luong\/\" target=\"_blank\" rel=\"noopener\">H\u1ea1ch to\u00e1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/a><\/span><\/span> t\u1ea1i doanh nghi\u1ec7p<\/strong><\/em><\/span><\/p>\n<\/blockquote>\n<h3 class=\"aimarketing-form-embed-code\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4.5 \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00e1c: ti\u1ec1n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ti\u1ec1n:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Thu ti\u1ec1n kh\u00e1ch h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 111,112<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 131<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Thu ti\u1ec1n kh\u00e1c: Nh\u1eadn ti\u1ec1n g\u00f3p v\u1ed1n, ho\u00e0n k\u00fd qu\u1ef9,\u2026<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 111,112<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3\u00a0 TK 411, 1386<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Chi ti\u1ec1n tr\u1ea3 nh\u00e0 Cung c\u1ea5p<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 331<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 111,112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Chi kh\u00e1c: Mua d\u1ecbch v\u1ee5 thanh to\u00e1n ngay : ti\u1ec1n chi ph\u00ed ti\u1ebfp kh\u00e1ch, x\u0103ng d\u1ea7u, mua TSC\u0110, CCDC thanh to\u00e1n ngay,..<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 642,641, 242,211<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 1331<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 111,112<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/28212\/ke-toan-cong-cu-dung-cu\/\" target=\"_blank\" rel=\"noopener\">c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a><\/span><\/span>:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Mua c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u1ec1 nh\u1eadp kho sau \u0111\u00f3 xu\u1ea5t ra s\u1eed d\u1ee5ng:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 153: Gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 1331: Thu\u1ebf GTGT mua v\u00e0o<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 111,112,331: T\u1ed5ng thanh to\u00e1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Khi xu\u1ea5t d\u00f9ng c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 242, 241<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 153<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Mua c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u1ec1 s\u1eed d\u1ee5ng lu\u00f4n:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 242,241<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 1331<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 331, 111,112.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u1ecbnh k\u1ef3 ph\u00e2n b\u1ed5 chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 642,641,154, \u2026<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 242,241<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4.6 \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebft chuy\u1ec3n thu\u1ebf GTGT<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 3331: S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 1331<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 911<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 632<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd, kinh doanh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 911<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 642,641<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n <a href=\"https:\/\/amis.misa.vn\/28651\/chi-phi-tai-chinh-la-gi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline; color: #0000ff;\">chi ph\u00ed t\u00e0i ch\u00ednh<\/span>\u00a0<\/a><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 911<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 635<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebft chuy\u1ec3n chi ph\u00ed kh\u00e1c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 911<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 811<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebft chuy\u1ec3n doanh thu<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 511<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 911<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n doanh thu t\u00e0i ch\u00ednh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 515<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 911<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebft chuy\u1ec3n thu nh\u1eadp kh\u00e1c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 711<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 911<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 1: T\u00ednh thu\u1ebf TNDN\u00a0 v\u00e0 h\u1ea1ch to\u00e1n<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 821<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3334: s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 2: K\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf TNDN<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 911<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 821<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 3: K\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 911<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 4212<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ho\u1eb7c K\u1ebft chuy\u1ec3n l\u1ed7<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 4212<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 911<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 c\u01a1 s\u1edf ban \u0111\u1ea7u \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c v\u00e0 ra quy\u1ebft \u0111\u1ecbnh kinh doanh. Hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng trang b\u1ecb th\u00eam cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 \u0111\u1ec3 gi\u00fap ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n di\u1ec5n ra ch\u00ednh x\u00e1c v\u00e0 nhanh ch\u00f3ng h\u01a1n. M\u1ed9t trong c\u00e1c ph\u1ea7n m\u1ec1m n\u1ed5i b\u1eadt tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u00f3 l\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS. \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh th\u00f4ng minh th\u1ebf h\u1ec7 m\u1edbi, c\u00f3 nhi\u1ec1u t\u00ednh n\u0103ng \u0111\u1eb7c bi\u1ec7t h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n kh\u00e1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u ch\u1ee9ng t\u1eeb t\u1eeb: H\u00f3a \u0111\u01a1n, Bill b\u00e1n h\u00e0ng, B\u1ea3ng k\u00ea ng\u00e2n h\u00e0ng\u2026 gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp li\u1ec7u, tr\u00e1nh sai s\u00f3t.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o: T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch gi\u00fap doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u1ea3nh b\u00e1o th\u00f4ng minh: Nh\u1eafc nh\u1edf h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf; T\u1ed3n kho v\u1eadt t\u01b0, h\u00e0ng h\u00f3a; Thu h\u1ed3i n\u1ee3, thanh to\u00e1n h\u00f3a \u0111\u01a1n; T\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a KH\/NCC\u2026<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">K\u1ebft n\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1; h\u01a1n 100 \u0111\u1ed1i t\u00e1c gi\u00fap \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u, gi\u1ea3m thi\u1ec3u th\u1eddi gian nh\u1eadp li\u1ec7u ch\u1ed3ng ch\u00e9o<\/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 span {\r\n\t\t\theight: 10px;\r\n\t\t\twidth: 10px;\r\n\t\t\tborder: 0;\r\n\t\t\tbackground: #0060f9;\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button[type=&quot;button&quot;].owl-prev {\r\n\t\t\tleft: 24px;\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-nav button[type=&quot;button&quot;].owl-next {\r\n\t\t\tright: 24px;\r\n\t\t}\r\n   &lt;\/style&gt;&lt;div class=&quot;custom-slider owl-carousel owl-theme&quot;&gt;\r\n\t        &lt;div class=&quot;carousel-inner&quot;&gt;\r\n\t        \t&lt;img src=&quot;&quot;\/wp-content\/uploads\/2019\/05\/bao-cao-kho.jpg&quot; alt=&quot;AMIS&quot;&gt;\r\n\t\t\t&lt;\/div&gt;\r\n\t    \r\n\t        &lt;div class=&quot;carousel-inner&quot;&gt;\r\n\t        \t&lt;img src=&quot;\/wp-content\/uploads\/2019\/05\/bao-cao-kho-1.jpg&quot; alt=&quot;AMIS&quot;&gt;\r\n\t\t\t&lt;\/div&gt;\r\n\t    \r\n\t        &lt;div class=&quot;carousel-inner&quot;&gt;\r\n\t        \t&lt;img src=&quot;&quot; alt=&quot;AMIS&quot;&gt;\r\n\t\t\t&lt;\/div&gt;\r\n\t    &lt;\/div&gt;&lt;script&gt;\r\n    jQuery(document).ready(function ($) {\r\n            jQuery(&quot;.custom-slider.owl-carousel&quot;).owlCarousel({\r\n                loop: true,\r\n                margin: 10,\r\n                nav: true,\r\n                items: 1,\r\n                \r\n                smartSpeed: 250,autoplay: false,navText: [&quot;&lt;img class=&#039;ic-back&#039; alt=&#039;&#039; src=&#039;\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg&#039;\/&gt;&quot;, &quot;&lt;img alt=&#039;&#039; src=&#039;\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg&#039;\/&gt;&quot;],\r\n            \r\n            })\r\n        })\r\n\t&lt;\/script&gt; &quot;}\" 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 New Roman&quot;,&quot;16&quot;:10}\"><style>\r\n\t\t.custom-slider .owl-nav button[type=\"button\"] {\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 span {\r\n\t\t\theight: 10px;\r\n\t\t\twidth: 10px;\r\n\t\t\tborder: 0;\r\n\t\t\tbackground: #0060f9;\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button[type=\"button\"].owl-prev {\r\n\t\t\tleft: 24px;\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-nav button[type=\"button\"].owl-next {\r\n\t\t\tright: 24px;\r\n\t\t}\r\n   <\/style><div class=\"custom-slider owl-carousel owl-theme\">\r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/06\/ket-noi-hoa-don-dien-tu.jpg\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/06\/lay-hoa-don-dien-tu-tu-meinvoice.jpg\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2022\/11\/bao-cao-tai-chinh.jpg\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2024\/05\/lap-to-khai-thue-gtgt.webp\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    <\/div><script>\r\n    jQuery(document).ready(function ($) {\r\n            jQuery(\".custom-slider.owl-carousel\").owlCarousel({\r\n                loop: true,\r\n                margin: 10,\r\n                nav: true,\r\n                items: 1,\r\n                \r\n                smartSpeed: 250,autoplay: false,navText: [\"<img class='ic-back' alt='' src='\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg'\/>\", \"<img alt='' src='\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg'\/>\"],\r\n            \r\n            })\r\n        })\r\n\t<\/script> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><!-- AMIS aiMarketing Form Embed Code --><\/span><\/p>\n<div class=\"aimarketing-form-embed-code\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #000000;\"><span style=\"font-weight: 400;\">M\u1eddi Qu\u00fd Doanh nghi\u1ec7p, Anh\/Ch\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng mi\u1ec5n ph\u00ed 15 ng\u00e0y b\u1ea3n <\/span><span style=\"font-weight: 400;\">demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 th\u1ef1c t\u1ebf tr\u1ea3i nghi\u1ec7m.<\/span><\/span><\/div>\n<div>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><!-- AMIS aiMarketing Form Embed Code --><\/span><\/p>\n<div class=\"aimarketing-form-embed-code\"><span style=\"font-family: verdana, geneva, sans-serif;\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><\/span><br \/>\n<span style=\"font-family: verdana, geneva, sans-serif;\"><script render-for=\"2769f30b-ce2e-44be-911f-f9fda53cb659\">\n                    globalThis.lzfr.renderExternalForm({formId: \"2769f30b-ce2e-44be-911f-f9fda53cb659\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/span><\/div>\n<\/div>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_38546\" class=\"pvc_stats total_only  \" data-element-id=\"38546\" 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>\u0110\u1ecbnh kho\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n c\u1ea7n n\u1eafm c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean, c\u00f3 th\u1ec3 l\u00e0 h\u00e0ng ng\u00e0y t\u1ea1i b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. 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