{"id":89620,"date":"2023-04-05T17:27:42","date_gmt":"2023-04-05T10:27:42","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=89620"},"modified":"2024-10-16T00:31:09","modified_gmt":"2024-10-15T17:31:09","slug":"hach-toan-doanh-thu-cho-thue-nha-xuong","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/89620\/hach-toan-doanh-thu-cho-thue-nha-xuong\/","title":{"rendered":"H\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ng\u00e0y nay, v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, logistics, \u2026 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn v\u00e0 \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m. Qua b\u00e0i vi\u1ebft, 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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>1. Chu\u1ea9n m\u1ef1c v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng v\u1edbi doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Tr\u01b0\u1edbc khi t\u00ecm hi\u1ec3u c\u00e1ch h\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf, k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i n\u1eafm r\u00f5 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf.\u00a0<\/span><\/p>\n<figure id=\"attachment_89651\" aria-describedby=\"caption-attachment-89651\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-89651\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-1-Ke-toan-can-nam-ro-cac-noi-dung-cua-Chuan-muc-Ke-toan-Viet-Nam-va-Che-do-Ke-toan-ve-doanh-thu-cho-thue-nha-xuong-va-nha-o.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-1-Ke-toan-can-nam-ro-cac-noi-dung-cua-Chuan-muc-Ke-toan-Viet-Nam-va-Che-do-Ke-toan-ve-doanh-thu-cho-thue-nha-xuong-va-nha-o.png 740w, \/wp-content\/uploads\/2023\/04\/Hinh-1-Ke-toan-can-nam-ro-cac-noi-dung-cua-Chuan-muc-Ke-toan-Viet-Nam-va-Che-do-Ke-toan-ve-doanh-thu-cho-thue-nha-xuong-va-nha-o-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-89651\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 1: K\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 c\u00e1c n\u1ed9i dung c\u1ee7a Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n v\u1ec1 doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">K\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 2 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf g\u1ed3m Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 06 (VAS 06 -Thu\u00ea t\u00e0i s\u1ea3n) v\u00e0 s\u1ed1 14 (VAS 14 &#8211; Doanh thu v\u00e0 Thu nh\u1eadp kh\u00e1c).\u00a0<\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>1.1. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n quy \u0111\u1ecbnh<\/strong><\/span><\/h3>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><b>Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 06 (VAS 06)-Thu\u00ea t\u00e0i s\u1ea3n<\/b><\/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;\"><i><span style=\"font-weight: 400;\">Thu\u00ea t\u00e0i s\u1ea3n:<\/span><\/i><span style=\"font-weight: 400;\"> L\u00e0 s\u1ef1 tho\u1ea3 thu\u1eadn gi\u1eefa b\u00ean cho thu\u00ea v\u00e0 b\u00ean thu\u00ea v\u1ec1 vi\u1ec7c b\u00ean cho thu\u00ea chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n cho thu\u00ea m\u1ed9t l\u1ea7n ho\u1eb7c nhi\u1ec1u l\u1ea7n.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">Thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/i><span style=\"font-weight: 400;\"> L\u00e0 thu\u00ea t\u00e0i s\u1ea3n m\u00e0 b\u00ean cho thu\u00ea c\u00f3 s\u1ef1 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea. Quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n giao v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n thu\u00ea.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">Thu\u00ea ho\u1ea1t \u0111\u1ed9ng:<\/span><\/i><span style=\"font-weight: 400;\"> L\u00e0 thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Trong th\u1ef1c t\u1ebf, ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf c\u1ee7a doanh nghi\u1ec7p ch\u1ee7 y\u1ebfu l\u00e0 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, t\u1ee9c l\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n thu\u00ea.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ngo\u00e0i ra, trong VAS 06 c\u0169ng y\u00eau c\u1ea7u v\u1ec1 vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n cho thu\u00ea, doanh thu v\u00e0 chi ph\u00ed cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng\u00a0 trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u00ean cho thu\u00ea ph\u1ea3i ghi nh\u1eadn t\u00e0i s\u1ea3n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo c\u00e1ch ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Doanh thu cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng trong su\u1ed1t th\u1eddi h\u1ea1n cho thu\u00ea, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, tr\u1eeb khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u00e1c h\u1ee3p l\u00fd h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Chi ph\u00ed cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, bao g\u1ed3m c\u1ea3 kh\u1ea5u hao t\u00e0i s\u1ea3n cho thu\u00ea, \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3 khi ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u \u0111\u1ec3 t\u1ea1o ra doanh thu t\u1eeb nghi\u1ec7p v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o chi ph\u00ed trong k\u1ef3 khi ph\u00e1t sinh ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed trong su\u1ed1t th\u1eddi h\u1ea1n cho thu\u00ea ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ghi nh\u1eadn doanh thu cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><b>Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 14 (VAS 14) \u2013 Doanh thu v\u00e0 Thu nh\u1eadp kh\u00e1c<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf l\u00e0 doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. Do v\u1eady, k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 4 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu d\u1ecbch v\u1ee5 trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 14 (VAS 14) \u2013 Doanh thu v\u00e0 Thu nh\u1eadp kh\u00e1c nh\u01b0 sau:\u00a0<\/span><\/p>\n<figure id=\"attachment_89652\" aria-describedby=\"caption-attachment-89652\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-89652\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-2-4-dieu-kien-ghi-nhan-doanh-thu-dich-vu-theo-VAS-14-can-ap-dung-voi-doanh-thu-cho-thue-nha-xuong-va-nha-o.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-2-4-dieu-kien-ghi-nhan-doanh-thu-dich-vu-theo-VAS-14-can-ap-dung-voi-doanh-thu-cho-thue-nha-xuong-va-nha-o.png 740w, \/wp-content\/uploads\/2023\/04\/Hinh-2-4-dieu-kien-ghi-nhan-doanh-thu-dich-vu-theo-VAS-14-can-ap-dung-voi-doanh-thu-cho-thue-nha-xuong-va-nha-o-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-89652\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 2: 4 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu d\u1ecbch v\u1ee5 theo VAS 14 c\u1ea7n \u00e1p d\u1ee5ng v\u1edbi doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf<\/span><\/figcaption><\/figure>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>1.2. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n quy \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 c\u00e1c h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u1ec1 ghi nh\u1eadn doanh thu c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110i\u1ec1u 57: T\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft: TK 3387)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110i\u1ec1u 79: <a href=\"https:\/\/amis.misa.vn\/26498\/cach-hach-toan-tai-khoan-515-doanh-thu-tai-chinh-theo-tt-200\/\" rel=\"\">T\u00e0i kho\u1ea3n 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/a>.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>L\u01b0u \u00fd<\/i><\/b><i><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC, k\u1ebf to\u00e1n tham kh\u1ea3o quy \u0111\u1ecbnh chi ti\u1ebft nh\u01b0 sau: <\/span><\/i><span style=\"font-weight: 400;\">\u0110i\u1ec1u 45. <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/66958\/tai-khoan-338\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 338<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\"> &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft: TK 3387)<\/span><i><span style=\"font-weight: 400;\">; <\/span><\/i><span style=\"font-weight: 400;\">\u0110i\u1ec1u 57. T\u00e0i kho\u1ea3n 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>2. V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh<\/b><\/span><\/h2>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>V\u00ed d\u1ee5 1:<\/i><\/b><b><i>\u00a0 Doanh nghi\u1ec7p cho thu\u00ea m\u1ed9t ph\u1ea7n nh\u00e0 x\u01b0\u1edfng \u0111ang s\u1eed d\u1ee5ng<\/i><\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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 c\u00f3 di\u1ec7n t\u00edch 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 thu nh\u1eadp 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, s\u1ed1 ti\u1ec1n thanh to\u00e1n t\u01b0\u01a1ng \u1ee9ng 3 th\u00e1ng ti\u1ec1n thu\u00ea.\u00a0<\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>V\u00ed d\u1ee5 2<\/i><\/b><b><i>:\u00a0 Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh l\u00e0 cho thu\u00ea nh\u00e0 x\u01b0\u1edfng\u00a0<\/i><\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f4ng ty TNHH XYZ kinh doanh trong l\u0129nh v\u1ef1c cho thu\u00ea nh\u00e0 x\u01b0\u1edfng. C\u00f4ng ty hi\u1ec7n c\u00f3 15 nh\u00e0 x\u01b0\u1edfng r\u1ea3i r\u00e1c ngo\u1ea1i th\u00e0nh H\u00e0 N\u1ed9i. Ng\u00e0y 01\/12\/2022, c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea 1 trong 15 nh\u00e0 x\u01b0\u1edfng c\u1ee7a m\u00ecnh t\u1ea1i Ho\u00e0i \u0110\u1ee9c- H\u00e0 N\u1ed9i cho C\u00f4ng ty TNHH s\u1ea3n xu\u1ea5t bao b\u00ec EFG. Theo h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng th\u1eddi h\u1ea1n l\u00e0 1 n\u0103m, t\u1eeb ng\u00e0y 01\/12\/2022 \u0111\u1ebfn 30\/11\/2023, ti\u1ec1n thu\u00ea thanh to\u00e1n theo th\u1eddi h\u1ea1n: 6 th\u00e1ng\/l\u1ea7n. S\u1ed1 ti\u1ec1n thu\u00ea m\u1ed7i th\u00e1ng l\u00e0: 11.000.000 \u0111\u1ed3ng (\u0111\u00e3 bao g\u1ed3m VAT).\u00a0<\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>V\u00ed d\u1ee5 3:<\/i><\/b><b><i> Doanh nghi\u1ec7p cho c\u00e1 nh\u00e2n thu\u00ea nh\u00e0 \u1edf<\/i><\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u0103m 2022, C\u00f4ng ty TNHH IKL \u0111\u00e3 th\u1ef1c hi\u1ec7n mua 2 c\u0103n chung c\u01b0 cao c\u1ea5p t\u1ea1i C\u1ea7u Gi\u1ea5y, H\u00e0 N\u1ed9i l\u00e0m t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. Ng\u00e0y 01\/02\/2023, C\u00f4ng ty IKL \u0111\u00e3 th\u1ef1c hi\u1ec7n cho gia \u0111\u00ecnh b\u00e0 Nguy\u1ec5n Th\u1ecb H\u1eb1ng thu\u00ea 1 trong 2 c\u0103n chung c\u01b0. Trong \u0111\u00f3, gi\u00e1 thu\u00ea h\u00e0ng th\u00e1ng l\u00e0: 15.000.000 \u0111\u1ed3ng\/th\u00e1ng (\u0111\u00e3 bao g\u1ed3m VAT), th\u1eddi h\u1ea1n thu\u00ea 02 n\u0103m: T\u1eeb ng\u00e0y 01\/02\/2023 \u0111\u1ebfn 31\/01\/2025, ti\u1ec1n thu\u00ea \u0111\u01b0\u1ee3c thanh to\u00e1n theo k\u1ef3 h\u1ea1n: 6 th\u00e1ng\/l\u1ea7n, m\u1ed9t n\u0103m chia l\u00e0m 2 l\u1ea7n tr\u1ea3 ti\u1ec1n thu\u00ea, s\u1ed1 ti\u1ec1n m\u1ed7i l\u1ea7n tr\u1ea3 l\u00e0: 90.000.000 \u0111\u1ed3ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\"><div class=\"more-knowledge\"><div class=\"title\">T\u00ecm hi\u1ec3u th\u00eam<\/div><li> <a href=\"https:\/\/amis.misa.vn\/28416\/doanh-thu\/\" rel=\"nofollow\" name=\"tim_hieu_them\" target=\"_blank\">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><li> <a href=\"https:\/\/amis.misa.vn\/28689\/thoi-diem-ghi-nhan-doanh-thu\/\" rel=\"nofollow\" name=\"tim_hieu_them\" target=\"_blank\">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<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>3. H\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf<\/b><\/span><\/h2>\n<h3><strong>3.1. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n\u00a0<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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 <a href=\"https:\/\/amis.misa.vn\/29959\/doanh-thu-chua-thuc-hien\/\" target=\"_blank\" rel=\"noopener\">doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/a> v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #ffeded;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">\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<figure id=\"attachment_89653\" aria-describedby=\"caption-attachment-89653\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-89653\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-3-Hau-het-cac-doanh-nghiep-cho-thue-nha-xuong-va-nha-o-cau-khach-hang-thanh-toan-truoc-va-dat-coc-tien-thue-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1440\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-3-Hau-het-cac-doanh-nghiep-cho-thue-nha-xuong-va-nha-o-cau-khach-hang-thanh-toan-truoc-va-dat-coc-tien-thue-scaled.jpg 2560w, \/wp-content\/uploads\/2023\/04\/Hinh-3-Hau-het-cac-doanh-nghiep-cho-thue-nha-xuong-va-nha-o-cau-khach-hang-thanh-toan-truoc-va-dat-coc-tien-thue-500x281.jpg 500w, \/wp-content\/uploads\/2023\/04\/Hinh-3-Hau-het-cac-doanh-nghiep-cho-thue-nha-xuong-va-nha-o-cau-khach-hang-thanh-toan-truoc-va-dat-coc-tien-thue-1024x576.jpg 1024w, \/wp-content\/uploads\/2023\/04\/Hinh-3-Hau-het-cac-doanh-nghiep-cho-thue-nha-xuong-va-nha-o-cau-khach-hang-thanh-toan-truoc-va-dat-coc-tien-thue-768x432.jpg 768w, \/wp-content\/uploads\/2023\/04\/Hinh-3-Hau-het-cac-doanh-nghiep-cho-thue-nha-xuong-va-nha-o-cau-khach-hang-thanh-toan-truoc-va-dat-coc-tien-thue-1536x864.jpg 1536w, \/wp-content\/uploads\/2023\/04\/Hinh-3-Hau-het-cac-doanh-nghiep-cho-thue-nha-xuong-va-nha-o-cau-khach-hang-thanh-toan-truoc-va-dat-coc-tien-thue-2048x1152.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-89653\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: verdana, geneva, sans-serif;\">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 &#8211; ngu\u1ed3n: freepik.com<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>V\u00ed d\u1ee5 4:<\/b><span style=\"font-weight: 400;\"> 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><i><span style=\"font-weight: 400;\">, <\/span><\/i><span style=\"font-weight: 400;\">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<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu: 45.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">S\u1ed1 k\u1ef3 thu ti\u1ec1n tr\u01b0\u1edbc: 3 k\u1ef3<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Doanh thu h\u00e0ng th\u00e1ng: 45.000.000\/3=15.000.000 \u0111\u1ed3ng\u00a0<\/span><\/p>\n<blockquote><p>Xem th\u00eam: <a href=\"https:\/\/amis.misa.vn\/62417\/hach-toan-la-gi\/\" target=\"_blank\" rel=\"noopener\">H\u1ea1ch to\u00e1n l\u00e0 g\u00ec? C\u00f3 b\u00e1o nhi\u00eau ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/a><\/p><\/blockquote>\n<h3><strong>3.2. Kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">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><b>kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/b><span style=\"font-weight: 400;\"> 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<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=accounting&amp;content=hach-toan-doanh-thu-cho-thue-nha-xuong&amp;term=act_tttrang\" target=\"_blank\" rel=\"nofollow noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-68715\" src=\"\/wp-content\/uploads\/2017\/12\/Banner-ACT.png\" alt=\"\" width=\"1536\" height=\"272\" srcset=\"\/wp-content\/uploads\/2017\/12\/Banner-ACT.png 1536w, \/wp-content\/uploads\/2017\/12\/Banner-ACT-500x89.png 500w, \/wp-content\/uploads\/2017\/12\/Banner-ACT-1024x181.png 1024w, \/wp-content\/uploads\/2017\/12\/Banner-ACT-768x136.png 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/a><\/span><\/p>\n<h3><strong>3.3. H\u1ea1ch to\u00e1n doanh thu cho thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 nh\u00e0 \u1edf<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">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 &#8211; <\/span><i><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span><\/i><span style=\"font-weight: 400;\">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<figure id=\"attachment_89654\" aria-describedby=\"caption-attachment-89654\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-89654\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-4-So-do-hach-toan-doanh-thu-cho-thue-nha-xuong-va-nha-o-theo.png\" alt=\"\" width=\"600\" height=\"400\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-4-So-do-hach-toan-doanh-thu-cho-thue-nha-xuong-va-nha-o-theo.png 600w, \/wp-content\/uploads\/2023\/04\/Hinh-4-So-do-hach-toan-doanh-thu-cho-thue-nha-xuong-va-nha-o-theo-500x333.png 500w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-89654\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: verdana, geneva, sans-serif;\">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<\/span><\/figcaption><\/figure>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1<\/b><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<\/b><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 131 &#8211; Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (n\u1ebfu ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ngay)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu \u0111\u01b0\u1ee3c ti\u1ec1n ngay)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 <\/span><a href=\"https:\/\/amis.misa.vn\/30112\/tai-khoan-511\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\">TK 511<\/span><\/span><\/a><span style=\"font-weight: 400;\"> &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<blockquote><p>\u0110\u1ecdc th\u00eam: H\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/amis.misa.vn\/28630\/ke-toan-cac-khoan-giam-tru-doanh-thu\/\" target=\"_blank\" rel=\"noopener\">h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/a> trong doanh nghi\u1ec7p<\/p><\/blockquote>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2:<\/b><b>\u00a0 Thu tr\u01b0\u1edbc ti\u1ec1n nhi\u1ec1u k\u1ef3<\/b><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 c\u00e1c TK 111, 112 (t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\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<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 3387 &#8211; Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5113, 5117)<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 c\u00e1c TK 111, 112,&#8230; (t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> 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><i><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.\u00a0<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<blockquote><p>Xem th\u00eam: <a href=\"https:\/\/amis.misa.vn\/34581\/hach-toan-hoa-hong-dai-ly\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n hoa h\u1ed3ng ( th\u00f9 lao) \u0111\u1ea1i l\u00fd<\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>V\u00ed d\u1ee5 5:<\/b><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<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">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<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">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<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">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<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">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<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 112: 33.000.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 344: 33.000.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">(Chi ti\u1ebft: C\u00f4ng ty EGH).\u00a0<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>L\u01b0u \u00fd:<\/i><\/b><i><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n<\/span><\/i> <i><span style=\"font-weight: 400;\">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<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 112: 49.500.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3387: 45.000.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 3331: 4.500.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>L\u01b0u \u00fd:<\/i><\/b><i><span style=\"font-weight: 400;\"> 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<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 3387: 15.000.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 5113: 15.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">\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 <span style=\"color: #0000ff;\"><span style=\"text-decoration: underline;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=accounting&amp;content=hach-toan-doanh-thu-cho-thue-nha-xuong&amp;term=act_tttrang\" target=\"_blank\" rel=\"nofollow noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online <\/a><\/span>MISA AMIS<\/span><\/span><span style=\"font-weight: 400;\">. 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<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\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<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; 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<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">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<p><span style=\"font-family: verdana, geneva, sans-serif;\"><style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: 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r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m. Qua b\u00e0i vi\u1ebft, 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 [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_89620\" class=\"pvc_stats total_only  \" data-element-id=\"89620\" 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","protected":false},"author":42,"featured_media":89661,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":5,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[1567],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - 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