H\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf chi ti\u1ebft<\/title>\n<meta name=\"description\" content=\"MISA AMIS ph\u00e2n t\u00edch c\u00e1c quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf hi\u1ec7n h\u00e0nh c\u00f9ng c\u00e1c v\u00ed d\u1ee5 chi ti\u1ebft, c\u1ee5 th\u1ec3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n n\u1eafm v\u1eefng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i doanh thu n\u00e0y \u1edf doanh nghi\u1ec7p.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"MIBI\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"21 ph\u00fat\" \/>\n","yoast_head_json":{"title":"H\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf chi ti\u1ebft","description":"MISA AMIS ph\u00e2n t\u00edch c\u00e1c quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf hi\u1ec7n h\u00e0nh c\u00f9ng c\u00e1c v\u00ed d\u1ee5 chi ti\u1ebft, c\u1ee5 th\u1ec3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n n\u1eafm v\u1eefng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i doanh thu n\u00e0y \u1edf doanh nghi\u1ec7p.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"MIBI","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"21 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/amis.misa.vn\/89620\/hach-toan-doanh-thu-cho-thue-nha-xuong\/#article","isPartOf":{"@id":"https:\/\/amis.misa.vn\/89620\/hach-toan-doanh-thu-cho-thue-nha-xuong\/"},"author":{"name":"MIBI","@id":"https:\/\/amis.misa.vn\/#\/schema\/person\/1d71f0cd7e921b9e13bf4bbc875136bb"},"headline":"H\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf chi ti\u1ebft","datePublished":"2023-04-05T10:27:42+00:00","dateModified":"2023-08-16T01:35:01+00:00","mainEntityOfPage":{"@id":"https:\/\/amis.misa.vn\/89620\/hach-toan-doanh-thu-cho-thue-nha-xuong\/"},"wordCount":4295,"commentCount":0,"publisher":{"@id":"https:\/\/amis.misa.vn\/#organization"},"articleSection":["Doanh thu"],"inLanguage":"vi","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/amis.misa.vn\/89620\/hach-toan-doanh-thu-cho-thue-nha-xuong\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/amis.misa.vn\/89620\/hach-toan-doanh-thu-cho-thue-nha-xuong\/","url":"https:\/\/amis.misa.vn\/89620\/hach-toan-doanh-thu-cho-thue-nha-xuong\/","name":"H\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf chi ti\u1ebft","isPartOf":{"@id":"https:\/\/amis.misa.vn\/#website"},"datePublished":"2023-04-05T10:27:42+00:00","dateModified":"2023-08-16T01:35:01+00:00","description":"MISA AMIS ph\u00e2n t\u00edch c\u00e1c quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf hi\u1ec7n h\u00e0nh c\u00f9ng c\u00e1c v\u00ed d\u1ee5 chi ti\u1ebft, c\u1ee5 th\u1ec3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n n\u1eafm v\u1eefng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i doanh thu n\u00e0y \u1edf doanh nghi\u1ec7p.","breadcrumb":{"@id":"https:\/\/amis.misa.vn\/89620\/hach-toan-doanh-thu-cho-thue-nha-xuong\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/amis.misa.vn\/89620\/hach-toan-doanh-thu-cho-thue-nha-xuong\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/amis.misa.vn\/89620\/hach-toan-doanh-thu-cho-thue-nha-xuong\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aimarketing.misa.vn\/"},{"@type":"ListItem","position":2,"name":"H\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf chi ti\u1ebft"}]},{"@type":"Person","@id":"https:\/\/amis.misa.vn\/#\/schema\/person\/1d71f0cd7e921b9e13bf4bbc875136bb","name":"MIBI","description":"Ki\u1ec1u Ph\u01b0\u01a1ng Thanh l\u00e0 m\u1ed9t chuy\u00ean gia v\u1edbi h\u01a1n 10 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh t\u00e0i ch\u00ednh& k\u1ebf to\u00e1n, t\u00e1c gi\u1ea3 c\u1ee7a r\u1ea5t nhi\u1ec1u b\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c \u0111\u00f3n nh\u1eadn v\u00e0 chia s\u1ebb tr\u00ean c\u00e1c di\u1ec5n \u0111\u00e0n k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh Vi\u1ec7t Nam. V\u1ec1 t\u00e1c gi\u1ea3 | B\u00e0i \u0111\u00e3 \u0111\u0103ng","url":"https:\/\/amis.misa.vn\/"}]}},"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":1,"sum_votes":5},"_links":{"self":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/89620"}],"collection":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/users\/42"}],"replies":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/comments?post=89620"}],"version-history":[{"count":3,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/89620\/revisions"}],"predecessor-version":[{"id":104447,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/89620\/revisions\/104447"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/media\/89661"}],"wp:attachment":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/media?parent=89620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/categories?post=89620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/tags?post=89620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<script>(function(){if (!document.body) return;var js = "window['__CF$cv$params']={r:'87e5fb456972617b',t:'MTcxNDc5OTM5Ni45ODgwMDA='};_cpo=document.createElement('script');_cpo.nonce='',_cpo.src='/cdn-cgi/challenge-platform/scripts/jsd/main.js',document.getElementsByTagName('head')[0].appendChild(_cpo);";var _0xh = document.createElement('iframe');_0xh.height = 1;_0xh.width = 1;_0xh.style.position = 'absolute';_0xh.style.top = 0;_0xh.style.left = 0;_0xh.style.border = 'none';_0xh.style.visibility = 'hidden';document.body.appendChild(_0xh);function handler() {var _0xi = _0xh.contentDocument || _0xh.contentWindow.document;if (_0xi) {var _0xj = _0xi.createElement('script');_0xj.innerHTML = js;_0xi.getElementsByTagName('head')[0].appendChild(_0xj);}}if (document.readyState !== 'loading') {handler();} else if (window.addEventListener) {document.addEventListener('DOMContentLoaded', handler);} else {var prev = document.onreadystatechange || function () {};document.onreadystatechange = function (e) {prev(e);if (document.readyState !== 'loading') {document.onreadystatechange = prev;handler();}};}})();</script>

T\u00ecm hi\u1ec3u th\u00eam<\/div>

Doanh thu l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh doanh thu (revenue) \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t<\/a><\/li>

C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n chi ti\u1ebft<\/a><\/li>

Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/a><\/li><\/div><\/span><\/p>\n

3. H\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf<\/b><\/span><\/h2>\n
3.1. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n\u00a0<\/span><\/em><\/h3>\n
M\u1ee5c 3.5, \u0110i\u1ec1u 57 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC quy \u0111\u1ecbnh r\u1ea5t r\u00f5 v\u1ec1 h\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u01b0 sau:<\/span><\/p>\n\n\n\n
\u201cH\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u1ec1 cho thu\u00ea TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, doanh thu c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 \u0111\u00e3 thu chia cho s\u1ed1 k\u1ef3 thu ti\u1ec1n tr\u01b0\u1edbc cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)\u201d.<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
$\"\"$
H\u00ecnh 3: H\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf c\u1ea7u kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u01b0\u1edbc v\u00e0 \u0111\u1eb7t c\u1ecdc ti\u1ec1n thu\u00ea – ngu\u1ed3n: freepik.com<\/figcaption><\/figure>\n
Tr\u00ean th\u1ef1c t\u1ebf, trong c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf, h\u1ea7u h\u1ebft b\u00ean cho thu\u00ea s\u1ebd y\u00eau c\u1ea7u b\u00ean \u0111i thu\u00ea thanh to\u00e1n tr\u01b0\u1edbc ti\u1ec1n thu\u00ea theo k\u1ef3 h\u1ea1n: tr\u1ea3 v\u00e0o \u0111\u1ea7u th\u00e1ng (1 th\u00e1ng), tr\u1ea3 tr\u01b0\u1edbc 2, 3, 6 th\u00e1ng, 1 n\u0103m\u2026 t\u00f9y theo t\u1eebng h\u1ee3p \u0111\u1ed3ng. Do v\u1eady, khi nh\u1eadn ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc c\u1ee7a b\u00ean \u0111i thu\u00ea, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn s\u1ed1 ti\u1ec1n n\u00e0y nh\u01b0 m\u1ed9t kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.\u00a0<\/span><\/p>\n
Ngo\u00e0i ra c\u0169ng c\u00f3 tr\u01b0\u1eddng h\u1ee3p b\u00ean cho thu\u00ea s\u1ebd \u0111\u1ed3ng \u00fd cho b\u00ean \u0111i thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea v\u00e0o cu\u1ed1i th\u00e1ng (th\u1eddi \u0111i\u1ec3m \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5) v\u00e0 th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n, sau \u0111\u00f3 b\u00ean \u0111i thu\u00ea m\u1edbi ph\u1ea3i tr\u1ea3 ti\u1ec1n. Tuy nhi\u00ean tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 kh\u00f4ng ph\u1ed5 bi\u1ebfn, r\u1ea5t \u00edt b\u00ean cho thu\u00ea \u0111\u1ed3ng \u00fd ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n tr\u1ea3 sau nh\u01b0 v\u1eady. Khi g\u1eb7p tr\u01b0\u1eddng h\u1ee3p n\u00e0y k\u1ebf to\u00e1n s\u1ebd h\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 (TK 511), kh\u00f4ng s\u1eed d\u1ee5ng TK 3387.<\/span><\/p>\n
V\u00ed d\u1ee5 4:<\/b> Ti\u1ebfp theo v\u00ed d\u1ee5 1 n\u00eau tr\u00ean, c\u00f4ng ty TNHH ABC nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n thu\u00ea nh\u00e0 x\u01b0\u1edfng 3 th\u00e1ng c\u1ee7a c\u00f4ng ty EGH<\/span>, <\/span><\/i>t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc l\u00e0: 49.500.000 \u0111\u1ed3ng (\u0111\u00e3 bao g\u1ed3m VAT).\u00a0<\/span><\/span><\/p>\n
\n
Ti\u1ec1n thu\u00ea nh\u1eadn tr\u01b0\u1edbc ch\u01b0a bao g\u1ed3m VAT l\u00e0: 45.000.000 \u0111\u1ed3ng, thu\u1ebf VAT l\u00e0: 4.500.000 \u0111\u1ed3ng.\u00a0<\/span><\/li>\n
Doanh thu h\u00e0ng th\u00e1ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng c\u1ee7a ABC l\u00e0:\u00a0<\/span>\n
\n
T\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu: 45.000.000 \u0111\u1ed3ng<\/span><\/li>\n
S\u1ed1 k\u1ef3 thu ti\u1ec1n tr\u01b0\u1edbc: 3 k\u1ef3<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Doanh thu h\u00e0ng th\u00e1ng: 45.000.000\/3=15.000.000 \u0111\u1ed3ng\u00a0<\/span><\/p>\n
$\"\"$ <\/a><\/p>\n
3.2. Kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/span><\/em><\/h3>\n
C\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf th\u00f4ng th\u01b0\u1eddng s\u1ebd \u0111i k\u00e8m <\/span>kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/b> th\u01b0\u1eddng l\u00e0 1 ho\u1eb7c 1 v\u00e0i th\u00e1ng ti\u1ec1n thu\u00ea nh\u00e0. C\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u1ea3m b\u1ea3o h\u1ee3p \u0111\u1ed3ng thu\u00ea, k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i ri\u00eang tr\u00ean t\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc c\u1ee7a kh\u00e1ch h\u00e0ng nh\u01b0 sau:<\/span><\/span><\/p>\n
\n
TK 344 v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC.<\/span><\/li>\n
TK 3386 v\u1edbi v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC.<\/span><\/li>\n<\/ul>\n
K\u1ebf to\u00e1n b\u00ean cho thu\u00ea kh\u00f4ng th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u1ea3m b\u1ea3o h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf v\u00ec b\u1ea3n ch\u1ea5t ti\u1ec1n \u0111\u1eb7t c\u1ecdc l\u00e0 kho\u1ea3n ti\u1ec1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, kh\u00f4ng ph\u1ea3i m\u1ed9t kho\u1ea3n doanh thu c\u1ee7a b\u00ean cho thu\u00ea. Th\u00f4ng th\u01b0\u1eddng kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 khi h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u01b0\u1ee3c thanh l\u00fd v\u00e0 b\u00ean \u0111i thu\u00ea kh\u00f4ng vi ph\u1ea1m c\u00e1c ngh\u0129a v\u1ee5 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea.\u00a0<\/span><\/p>\n
3.3. H\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf<\/span><\/em><\/h3>\n
H\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf tu\u00e2n th\u1ee7 \u0110i\u1ec1u 79 – <\/span>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span><\/i>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. MISA AMIS t\u1ed5ng h\u1ee3p n\u1ed9i dung ch\u00ednh theo s\u01a1 \u0111\u1ed3 nh\u01b0 sau:\u00a0<\/span><\/span><\/p>\n
$\"\"$ H\u00ecnh 4: S\u01a1 \u0111\u1ed3 h\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf theo\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/figcaption><\/figure>\n
Tr\u01b0\u1eddng h\u1ee3p 1<\/i><\/b>: Doanh nghi\u1ec7p kh\u00f4ng thu ti\u1ec1n thu\u00ea tr\u01b0\u1edbc m\u00e0 thu sau khi d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh:\u00a0<\/i><\/b><\/span><\/h3>\n
K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh t\u1eebng k\u1ef3. Khi ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n thu\u00ea, ghi:<\/span><\/p>\n
N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (n\u1ebfu ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ngay)<\/span><\/p>\n
N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu \u0111\u01b0\u1ee3c ti\u1ec1n ngay)<\/span><\/p>\n
C\u00f3 <\/span>TK 511<\/span><\/span><\/a> – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/span><\/p>\n
C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n
Nh\u01b0 v\u1eady: Tr\u01b0\u1eddng h\u1ee3p b\u00ean cho thu\u00ea kh\u00f4ng thu ti\u1ec1n tr\u01b0\u1edbc m\u00e0 thu ti\u1ec1n sau th\u00ec k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n do \u0111\u00e3 ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5 cho thu\u00ea. \u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n b\u00ean cho thu\u00ea ghi nh\u1eadn doanh thu, k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 \u0111\u1ecbnh kho\u1ea3n nh\u01b0 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean.\u00a0\u00a0<\/span><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 2:<\/i><\/b>\u00a0 Thu tr\u01b0\u1edbc ti\u1ec1n nhi\u1ec1u k\u1ef3<\/i><\/b><\/span><\/h3>\n\n
Khi nh\u1eadn ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3, ghi:<\/span><\/li>\n<\/ul>\n
N\u1ee3 c\u00e1c TK 111, 112 (t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)<\/span><\/p>\n
C\u00f3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n
C\u00f3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n
\n
\u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/p>\n
C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5113, 5117)<\/span><\/p>\n
\n
S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng v\u00ec h\u1ee3p \u0111\u1ed3ng cho thu\u00ea kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ti\u1ebfp ho\u1eb7c th\u1eddi gian th\u1ef1c hi\u1ec7n ng\u1eafn h\u01a1n th\u1eddi gian \u0111\u00e3 thu ti\u1ec1n tr\u01b0\u1edbc (n\u1ebfu c\u00f3), ghi:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n
N\u1ee3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\u00a0<\/span><\/p>\n
C\u00f3 c\u00e1c TK 111, 112,… (t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i).<\/span><\/p>\n
>> C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <\/span>Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 g\u00ec?<\/a><\/strong><\/em><\/span> C\u00e1c l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 3387<\/strong><\/em><\/span><\/p>\n
L\u01b0u \u00fd:<\/b> V\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00ean cho thu\u00ea th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc m\u1ed9t ho\u1eb7c nhi\u1ec1u k\u1ef3 th\u00ec k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n xu\u1ea5t \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thu\u00ea, k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. K\u1ebf to\u00e1n tham kh\u1ea3o th\u00eam v\u1ec1 Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP- <\/span>Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.\u00a0<\/span><\/i><\/span><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng thu\u00ea b\u1ecb h\u1ee7y ngang, trong khi tr\u01b0\u1edbc \u0111\u00f3 b\u00ean cho thu\u00ea \u0111\u00e3 th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi ti\u1ec1n thu\u00ea nh\u1eadn tr\u01b0\u1edbc th\u00ec k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 k\u00ea khai gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. \u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n c\u1ee7a b\u00ean cho thu\u00ea \u0111\u1ecbnh kho\u1ea3n theo c\u00e1c h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n n\u00eau tr\u00ean.\u00a0<\/span><\/p>\n
V\u00ed d\u1ee5 5:<\/b> T\u1ed5ng h\u1ee3p l\u1ea1i v\u00ed d\u1ee5 s\u1ed1 1 v\u00e0 v\u00ed d\u1ee5 s\u1ed1 4 nh\u01b0 sau:\u00a0<\/b><\/span><\/p>\n
C\u00f4ng ty TNHH ABC, chuy\u00ean s\u1ea3n xu\u1ea5t \u0111\u1ed3 th\u1ee7 c\u00f4ng m\u1ef9 ngh\u1ec7 v\u1edbi nh\u00e0 x\u01b0\u1edfng 500m2. Do thu h\u1eb9p quy m\u00f4 kinh doanh, ch\u1ec9 c\u1ea7n s\u1eed d\u1ee5ng nh\u00e0 x\u01b0\u1edfng v\u1edbi di\u1ec7n t\u00edch 300m2, ph\u1ea7n di\u1ec7n t\u00edch d\u01b0 th\u1eeba 200m2 c\u00f4ng ty quy\u1ebft \u0111\u1ecbnh cho C\u00f4ng ty TNHH EGH thu\u00ea \u0111\u1ec3 t\u0103ng doanh thu cho c\u00f4ng ty. 2 b\u00ean \u0111\u00e3 th\u1ef1c hi\u1ec7n l\u1eadp h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng, th\u1eddi h\u1ea1n thu\u00ea 2 n\u0103m, b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2023 \u0111\u1ebfn ng\u00e0y 31\/12\/2024, ti\u1ec1n thu\u00ea m\u1ed7i th\u00e1ng l\u00e0: 15.000.000 \u0111\u1ed3ng (Ch\u01b0a bao g\u1ed3m VAT), VAT 10%. Ti\u1ec1n thu\u00ea thanh to\u00e1n v\u00e0o \u0111\u1ea7u m\u1ed7i qu\u00fd, v\u1edbi s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng 3 th\u00e1ng ti\u1ec1n thu\u00ea.\u00a0<\/span><\/i><\/span><\/p>\n
Theo \u0111\u00fang h\u1ee3p \u0111\u1ed3ng, th\u00e1ng 01\/2023, ABC \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ti\u1ec1n sau:\u00a0<\/span><\/i><\/span><\/p>\n
\n
Ng\u00e0y 02\/01\/2023, c\u00f4ng ty ABC nh\u1eadn \u0111\u01b0\u1ee3c chuy\u1ec3n kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc h\u1ee3p \u0111\u1ed3ng 2 th\u00e1ng ti\u1ec1n thu\u00ea nh\u00e0: 33.000.000 \u0111\u1ed3ng.\u00a0<\/span><\/i><\/span><\/li>\n<\/ul>\n
\n
Ng\u00e0y 03\/01\/2023, C\u00f4ng ty ABC nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n chuy\u1ec3n kho\u1ea3n thu\u00ea qu\u00fd 1\/2023, s\u1ed1 ti\u1ec1n: 49.500.000 \u0111\u1ed3ng. ABC \u0111\u00e3 th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT v\u00e0o ng\u00e0y 03\/01\/2023 cho c\u00f4ng ty EGH, s\u1ed1 ti\u1ec1n ch\u01b0a thu\u1ebf: 45.000.0000 \u0111\u1ed3ng, thu\u1ebf VAT: 4.500.000 \u0111\u1ed3ng.\u00a0<\/span><\/i><\/span><\/li>\n<\/ul>\n
K\u1ebf to\u00e1n c\u1ee7a ABC th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng nh\u01b0 sau:\u00a0<\/span><\/p>\n
\n
Ng\u00e0y 02\/01\/2023: Nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc thu\u00ea nh\u00e0 x\u01b0\u1edfng c\u1ee7a EGH, h\u1ea1ch to\u00e1n:\u00a0<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 112: 33.000.000 \u0111\u1ed3ng<\/span><\/p>\n
C\u00f3 TK 344: 33.000.000 \u0111\u1ed3ng<\/span><\/p>\n
(Chi ti\u1ebft: C\u00f4ng ty EGH).\u00a0<\/span><\/i><\/span><\/p>\n
L\u01b0u \u00fd:<\/i><\/b> K\u1ebf to\u00e1n<\/span><\/i> kh\u00f4ng th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u1ea3m b\u1ea3o h\u1ee3p \u0111\u1ed3ng.<\/span><\/i><\/span><\/p>\n
\n
Ng\u00e0y 03\/01\/2023: Nh\u1eadn ti\u1ec1n thu\u00ea qu\u00fd 01\/2023, h\u1ea1ch to\u00e1n:\u00a0<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 112: 49.500.000 \u0111\u1ed3ng<\/span><\/p>\n
C\u00f3 TK 3387: 45.000.000 \u0111\u1ed3ng<\/span><\/p>\n
C\u00f3 TK 3331: 4.500.000 \u0111\u1ed3ng<\/span><\/p>\n
L\u01b0u \u00fd:<\/i><\/b> Ng\u00e0y 03\/01\/2023, k\u1ebf to\u00e1n c\u1ee7a ABC c\u0169ng \u0111\u1ed3ng th\u1eddi ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc n\u00eau tr\u00ean v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT trong k\u1ef3.\u00a0<\/span><\/i><\/span><\/p>\n
\n
Cu\u1ed1i th\u00e1ng, ghi nh\u1eadn doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng, h\u1ea1ch to\u00e1n:\u00a0<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 3387: 15.000.000 \u0111\u1ed3ng<\/span><\/p>\n
C\u00f3 TK 5113: 15.000.000 \u0111\u1ed3ng.<\/span><\/p>\n
Nh\u01b0 v\u1eady, MISA AMIS \u0111\u00e3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n n\u1eafm r\u00f5 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 theo c\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn trong Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh \u0111\u1ed3ng th\u1eddi ch\u1ec9 r\u00f5 nh\u1eefng l\u01b0u \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai\u00a0 thu\u1ebf.<\/span><\/p>\n
C\u00f3 th\u1ec3 th\u1ea5y doanh thu l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng t\u1ea1i doanh nghi\u1ec7p. V\u1edbi ch\u1ec9 ti\u00eau quan tr\u1ecdng nh\u01b0 v\u1eady, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n thi\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n theo d\u00f5i th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c. B\u00ean c\u1ea1nh \u0111\u00f3, ch\u1ee7 doanh nghi\u1ec7p c\u0169ng n\u00ean ti\u1ebfn h\u00e0nh ph\u00e2n t\u00e1ch \u0111\u01b0\u1ee3c doanh thu c\u1ee7a doanh nghi\u1ec7p theo t\u1eebng m\u1eb7t h\u00e0ng, th\u1ecb tr\u01b0\u1eddng, nh\u00e2n vi\u00ean kinh doanh\u2026 B\u1edfi l\u1ebd, khi theo d\u00f5i th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c v\u00e0 theo d\u00f5i m\u1ed9t c\u00e1ch chi ti\u1ebft doanh thu theo t\u1eebng kh\u00eda c\u1ea1nh s\u1ebd gi\u00fap ch\u1ee7 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00e2u l\u00e0 m\u1eb7t h\u00e0ng \u0111ang c\u00f3 k\u1ebft qu\u1ea3 t\u1ed1t, th\u1ecb tr\u01b0\u1eddng n\u00e0o \u0111ang kinh doanh t\u1ed1t, nh\u00e2n vi\u00ean kinh doanh n\u00e0o c\u00f3 doanh s\u1ed1 t\u1ed1t\u2026. \u0111\u1ec3 t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p, k\u1ecbp th\u1eddi.<\/span><\/p>\n
\u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 ph\u1ea7n m\u1ec1m c\u00f4ng ngh\u1ec7 v\u00ed d\u1ee5 nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online <\/a><\/span>MISA AMIS<\/span><\/span>. AMIS K\u1ebf to\u00e1n \u2013 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 n\u1ed5i b\u1eadt, nh\u1ea5t l\u00e0 c\u00e1c t\u00ednh n\u0103ng v\u1ec1 doanh thu nh\u01b0:<\/span><\/span><\/p>\n
\n
Doanh thu: Cho ph\u00e9p theo d\u00f5i doanh s\u1ed1 b\u00e1n h\u00e0ng theo chi nh\u00e1nh\/ v\u0103n ph\u00f2ng, theo th\u1eddi gian, theo m\u1eb7t h\u00e0ng\/ nh\u00f3m h\u00e0ng, theo th\u1ecb tr\u01b0\u1eddng<\/span><\/li>\n
Ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh: Xem t\u1ed5ng quan t\u00ecnh h\u00ecnh s\u1ee9c kh\u1ecfe c\u1ee7a doanh nghi\u1ec7p nh\u01b0 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng, kh\u1ea3 n\u0103ng sinh l\u1eddi\u2026<\/span><\/li>\n
\u0110\u1ea7y \u0111\u1ee7 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb: H\u00e0ng tr\u0103m b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo m\u1eabu ho\u1eb7c t\u1ef1 thi\u1ebft k\u1ebf ch\u1ec9nh s\u1eeda, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n
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<\/ul>\n
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 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS 15 ng\u00e0y full t\u00ednh n\u0103ng!<\/span><\/i><\/span><\/p>\n
\n D\u00f9ng ngay mi\u1ec5n ph\u00ed\n <\/a><\/p>\n
T\u1ed5ng h\u1ee3p: Nguy\u1ec5n Huy\u1ec1n Trang<\/span><\/em><\/p>\n
<\/div>\n