{"id":10415,"date":"2026-10-14T11:42:04","date_gmt":"2026-10-14T04:42:04","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10415"},"modified":"2026-10-14T11:42:04","modified_gmt":"2026-10-14T04:42:04","slug":"ke-toan-cong-ty-dich-vu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/","title":{"rendered":"K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5: Quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u \u00fd theo Th\u00f4ng t\u01b0 99"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 gi\u1eef vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m so\u00e1t doanh thu, t\u1eadp h\u1ee3p chi ph\u00ed, theo d\u00f5i c\u00f4ng n\u1ee3 v\u00e0 x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng. \u0110\u1eb7c th\u00f9 c\u1ee7a doanh nghi\u1ec7p d\u1ecbch v\u1ee5 l\u00e0 gi\u00e1 v\u1ed1n th\u01b0\u1eddng t\u1eadp trung v\u00e0o nh\u00e2n c\u00f4ng, chi ph\u00ed thu\u00ea ngo\u00e0i v\u00e0 ngu\u1ed3n l\u1ef1c th\u1ef1c hi\u1ec7n, thay v\u00ec ch\u1ee7 y\u1ebfu d\u1ef1a v\u00e0o nguy\u00ean v\u1eadt li\u1ec7u nh\u01b0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t. T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1eb7c bi\u1ec7t l\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ea1ch to\u00e1n, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, c\u00e1ch ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb v\u00e0 nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh trong th\u1ef1c t\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Ke_toan_cong_ty_dich_vu_la_gi\" >K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Dac_diem_nhan_dien_doanh_nghiep_dich_vu\" >\u0110\u1eb7c \u0111i\u1ec3m nh\u1eadn di\u1ec7n doanh nghi\u1ec7p d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Vai_tro_cua_ke_toan_trong_linh_vuc_dich_vu\" >Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#So_sanh_ke_toan_dich_vu_va_ke_toan_san_xuat\" >So s\u00e1nh k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 v\u00e0 k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Quy_trinh_ke_toan_cong_ty_dich_vu\" >Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Quy_trinh_ghi_nhan_doanh_thu_dich_vu\" >Quy tr\u00ecnh ghi nh\u1eadn doanh thu d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Cach_tap_hop_va_phan_bo_chi_phi_theo_dich_vu\" >C\u00e1ch t\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed theo d\u1ecbch v\u1ee5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Quy_trinh_lap_chung_tu_hoa_don_va_luu_tru_so_sach\" >Quy tr\u00ecnh l\u1eadp ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 l\u01b0u tr\u1eef s\u1ed5 s\u00e1ch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Hach_toan_ke_toan_nganh_dich_vu_theo_chuan_muc\" >H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ng\u00e0nh d\u1ecbch v\u1ee5 theo chu\u1ea9n m\u1ef1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Hach_toan_chi_phi_nhan_cong_vat_tu_phu_va_chi_phi_thue_ngoai\" >H\u1ea1ch to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng, v\u1eadt t\u01b0 ph\u1ee5 v\u00e0 chi ph\u00ed thu\u00ea ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Hach_toan_doanh_thu_cung_cap_dich_vu\" >H\u1ea1ch to\u00e1n doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Ket_chuyen_chi_phi_va_xac_dinh_lai_lo\" >K\u1ebft chuy\u1ec3n chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh l\u00e3i l\u1ed7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Luu_y_thuc_tien_khi_lam_ke_toan_cho_doanh_nghiep_dich_vu\" >L\u01b0u \u00fd th\u1ef1c ti\u1ec5n khi l\u00e0m k\u1ebf to\u00e1n cho doanh nghi\u1ec7p d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Giai_phap_kiem_soat_chi_phi_khong_co_hoa_don\" >Gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Kinh_nghiem_lap_bao_cao_tai_chinh_dung_chuan\" >Kinh nghi\u1ec7m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang chu\u1ea9n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Cau_hoi_thuong_gap_ve_ke_toan_cong_ty_dich_vu\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Ke_toan_cong_ty_dich_vu_gom_nhung_cong_viec_gi\" >K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Ke_toan_cong_ty_dich_vu_su_dung_nhung_tai_khoan_nao\" >K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Ke_toan_cong_ty_dich_vu_ghi_nhan_doanh_thu_khi_nao\" >K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 ghi nh\u1eadn doanh thu khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Doanh_nghiep_dich_vu_co_can_tinh_gia_thanh_khong\" >Doanh nghi\u1ec7p d\u1ecbch v\u1ee5 c\u00f3 c\u1ea7n t\u00ednh gi\u00e1 th\u00e0nh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-ty-dich-vu\/#Lam_the_nao_de_kiem_soat_chi_phi_khong_co_hoa_don\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ki\u1ec3m so\u00e1t chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_cong_ty_dich_vu_la_gi\"><\/span><b>K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 l\u00e0 ho\u1ea1t \u0111\u1ed9ng thu th\u1eadp, ki\u1ec3m tra, ghi nh\u1eadn, x\u1eed l\u00fd v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5. C\u00f4ng vi\u1ec7c n\u00e0y bao g\u1ed3m theo d\u00f5i doanh thu, t\u1eadp h\u1ee3p chi ph\u00ed, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i t\u1eadp trung v\u00e0o mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea3i qu\u1ea3n l\u00fd nguy\u00ean v\u1eadt li\u1ec7u, s\u1ea3n ph\u1ea9m d\u1edf dang v\u00e0 th\u00e0nh ph\u1ea9m, k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 th\u01b0\u1eddng c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd th\u1eddi gian th\u1ef1c hi\u1ec7n, nh\u00e2n s\u1ef1 tham gia, ph\u1ea1m vi h\u1ee3p \u0111\u1ed3ng v\u00e0 k\u1ebft qu\u1ea3 nghi\u1ec7m thu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dac_diem_nhan_dien_doanh_nghiep_dich_vu\"><\/span><b>\u0110\u1eb7c \u0111i\u1ec3m nh\u1eadn di\u1ec7n doanh nghi\u1ec7p d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p d\u1ecbch v\u1ee5 cung c\u1ea5p gi\u00e1 tr\u1ecb cho kh\u00e1ch h\u00e0ng th\u00f4ng qua chuy\u00ean m\u00f4n, lao \u0111\u1ed9ng, c\u00f4ng ngh\u1ec7 ho\u1eb7c kh\u1ea3 n\u0103ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c. M\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 chuy\u00ean m\u00f4n:<\/b><span style=\"font-weight: 400;\"> T\u01b0 v\u1ea5n k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, ph\u00e1p l\u00fd, t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 v\u1eadn h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> Logistics, v\u1eadn t\u1ea3i, v\u1ec7 sinh, b\u1ea3o tr\u00ec v\u00e0 b\u1ea3o d\u01b0\u1ee1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 c\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> Spa, ch\u0103m s\u00f3c s\u1eafc \u0111\u1eb9p, \u0111\u00e0o t\u1ea1o v\u00e0 gi\u00e1o d\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7:<\/b><span style=\"font-weight: 400;\"> L\u1eadp tr\u00ecnh, thi\u1ebft k\u1ebf, ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m v\u00e0 h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i m\u00f4 h\u00ecnh c\u00f3 c\u00e1ch t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n kh\u00e1c nhau. Ch\u1eb3ng h\u1ea1n, c\u00f4ng ty t\u01b0 v\u1ea5n c\u1ea7n theo d\u00f5i th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee7a chuy\u00ean vi\u00ean v\u00e0 chi ph\u00ed theo h\u1ee3p \u0111\u1ed3ng; doanh nghi\u1ec7p v\u1eadn t\u1ea3i c\u1ea7n ki\u1ec3m so\u00e1t nhi\u00ean li\u1ec7u, ph\u00ed c\u1ea7u \u0111\u01b0\u1eddng, chi ph\u00ed ph\u01b0\u01a1ng ti\u1ec7n v\u00e0 chi ph\u00ed thu\u00ea ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_ke_toan_trong_linh_vuc_dich_vu\"><\/span><b>Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u1ed1t gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 kinh doanh. C\u00e1c nhi\u1ec7m v\u1ee5 tr\u1ecdng t\u00e2m bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t doanh thu:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i chi\u1ebfu h\u1ee3p \u0111\u1ed3ng, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh, h\u1ed3 s\u01a1 nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n v\u00e0 kho\u1ea3n ph\u1ea3i thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd chi ph\u00ed:<\/b><span style=\"font-weight: 400;\"> T\u1eadp h\u1ee3p chi ph\u00ed nh\u00e2n c\u00f4ng, v\u1eadt t\u01b0, chi ph\u00ed thu\u00ea ngo\u00e0i v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i c\u00f4ng n\u1ee3:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra th\u1eddi h\u1ea1n thanh to\u00e1n, c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng v\u00e0 s\u1ed1 d\u01b0 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 d\u1ecbch v\u1ee5:<\/b><span style=\"font-weight: 400;\"> So s\u00e1nh doanh thu v\u1edbi gi\u00e1 v\u1ed1n v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng sinh l\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> Ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt thu\u1ebf \u00e1p d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>For example<\/b><span style=\"font-weight: 400;\">: M\u1ed9t h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n c\u00f3 doanh thu 150 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ph\u00e1t sinh 95 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 thu\u00ea chuy\u00ean gia. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng t\u1eadp h\u1ee3p chi ph\u00ed theo h\u1ee3p \u0111\u1ed3ng, nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 sai hi\u1ec7u qu\u1ea3 c\u1ee7a d\u1ef1 \u00e1n khi chi ph\u00ed b\u1ecb ph\u00e2n b\u1ed5 sang c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_ke_toan_dich_vu_va_ke_toan_san_xuat\"><\/span><b>So s\u00e1nh k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 v\u00e0 k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 v\u00e0 k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t \u0111\u1ec1u ph\u1ea3i ghi nh\u1eadn doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 568px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh gi\u1eefa k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 v\u00e0 k\u1ebf to\u00e1n c\u00f4ng ty s\u1ea3n xu\u1ea5t.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px; width: 18.6869%;\"><strong>Criteria<\/strong><\/td>\n<td style=\"text-align: center; height: 56px; width: 40%;\"><strong>K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center; height: 56px; width: 40.5051%;\"><strong>K\u1ebf to\u00e1n c\u00f4ng ty s\u1ea3n xu\u1ea5t<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 18.6869%;\"><span style=\"font-weight: 400;\">T\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n<td style=\"height: 80px; width: 40%;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5, chuy\u00ean m\u00f4n ho\u1eb7c c\u00f4ng vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td style=\"height: 80px; width: 40.5051%;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i nguy\u00ean v\u1eadt li\u1ec7u th\u00e0nh s\u1ea3n ph\u1ea9m<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 18.6869%;\"><span style=\"font-weight: 400;\">Inventory<\/span><\/td>\n<td style=\"height: 80px; width: 40%;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u00edt ho\u1eb7c kh\u00f4ng c\u00f3, t\u00f9y lo\u1ea1i h\u00ecnh<\/span><\/td>\n<td style=\"height: 80px; width: 40.5051%;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng c\u00f3 nguy\u00ean v\u1eadt li\u1ec7u, s\u1ea3n ph\u1ea9m d\u1edf dang v\u00e0 th\u00e0nh ph\u1ea9m<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 18.6869%;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ea7n gi\u00e1 v\u1ed1n<\/span><\/td>\n<td style=\"height: 80px; width: 40%;\"><span style=\"font-weight: 400;\">Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, thu\u00ea ngo\u00e0i, v\u1eadt t\u1eeb v\u00e0 chi ph\u00ed li\u00ean quan<\/span><\/td>\n<td style=\"height: 80px; width: 40.5051%;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 18.6869%;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/span><\/td>\n<td style=\"height: 80px; width: 40%;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n, m\u00e3 d\u1ecbch v\u1ee5 ho\u1eb7c b\u1ed9 ph\u1eadn<\/span><\/td>\n<td style=\"height: 80px; width: 40.5051%;\"><span style=\"font-weight: 400;\">Ph\u00e2n x\u01b0\u1edfng, c\u00f4ng \u0111o\u1ea1n, s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 18.6869%;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh<\/span><\/td>\n<td style=\"height: 80px; width: 40%;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean ngu\u1ed3n l\u1ef1c v\u00e0 chi ph\u00ed th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"height: 80px; width: 40.5051%;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean quy tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 s\u1ea3n l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 18.6869%;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111\u1eb7c th\u00f9<\/span><\/td>\n<td style=\"height: 56px; width: 40%;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu<\/span><\/td>\n<td style=\"height: 56px; width: 40.5051%;\"><span style=\"font-weight: 400;\">Phi\u1ebfu xu\u1ea5t kho, phi\u1ebfu nh\u1eadp kho<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 18.6869%;\"><span style=\"font-weight: 400;\">Management report<\/span><\/td>\n<td style=\"height: 56px; width: 40%;\"><span style=\"font-weight: 400;\">Doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn theo d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"height: 56px; width: 40.5051%;\"><span style=\"font-weight: 400;\">Gi\u00e1 th\u00e0nh, s\u1ea3n l\u01b0\u1ee3ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 c\u1ea3 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 v\u00e0 s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i ri\u00eang t\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n ph\u00f9 h\u1ee3p. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghiep-vu-ke-toan-doanh-nghiep-san-xuat\/\"> nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1ch t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n gi\u1eefa hai m\u00f4 h\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_toan_cong_ty_dich_vu\"><\/span><b>Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 n\u00ean t\u1ed5 ch\u1ee9c c\u00f4ng vi\u1ec7c theo m\u1ed9t quy tr\u00ecnh th\u1ed1ng nh\u1ea5t, t\u1eeb ti\u1ebfp nh\u1eadn h\u1ee3p \u0111\u1ed3ng \u0111\u1ebfn ghi nh\u1eadn doanh thu, t\u1eadp h\u1ee3p chi ph\u00ed, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 l\u1eadp b\u00e1o c\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_ghi_nhan_doanh_thu_dich_vu\"><\/span><b>Quy tr\u00ecnh ghi nh\u1eadn doanh thu d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ghi nh\u1eadn doanh thu, c\u1ea7n ph\u00e2n bi\u1ec7t th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng. Ba th\u1eddi \u0111i\u1ec3m n\u00e0y kh\u00f4ng nh\u1ea5t thi\u1ebft tr\u00f9ng nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng: X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u00f4ng vi\u1ec7c, gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ti\u1ebfn \u0111\u1ed9: Thu th\u1eadp h\u1ed3 s\u01a1 ch\u1ee9ng minh ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 th\u1ef1c hi\u1ec7n, k\u1ebft qu\u1ea3 b\u00e0n giao v\u00e0 nghi\u1ec7m thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh doanh thu: C\u0103n c\u1ee9 b\u1ea3n ch\u1ea5t giao d\u1ecbch, m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh v\u00e0 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n: Ki\u1ec3m tra th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i thanh to\u00e1n: Ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu, ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n theo \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1ef1c hi\u1ec7n trong nhi\u1ec1u k\u1ef3, k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 c\u1ea7n xem x\u00e9t \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng, m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh v\u00e0 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu ph\u00f9 h\u1ee3p. Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn to\u00e0n b\u1ed9 khi thu ti\u1ec1n ho\u1eb7c khi xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tap_hop_va_phan_bo_chi_phi_theo_dich_vu\"><\/span><b>C\u00e1ch t\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed theo d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo b\u1ea3n ch\u1ea5t, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 m\u1ed1i quan h\u1ec7 v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5. Th\u00f4ng th\u01b0\u1eddng, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 chia th\u00e0nh hai nh\u00f3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Direct costs:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, ph\u00ed chuy\u00ean gia thu\u00ea ngo\u00e0i, v\u1eadt t\u01b0 ti\u00eau hao v\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Indirect costs:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed qu\u1ea3n l\u00fd, ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng, kh\u1ea5u hao t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed chung.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 n\u00ean m\u1edf m\u00e3 h\u1ee3p \u0111\u1ed3ng, m\u00e3 d\u1ef1 \u00e1n ho\u1eb7c m\u00e3 d\u1ecbch v\u1ee5 tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 theo d\u00f5i chi ph\u00ed ph\u00e1t sinh. V\u1edbi chi ph\u00ed d\u00f9ng chung, doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd, nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 c\u0103n c\u1ee9, ch\u1eb3ng h\u1ea1n th\u1eddi gian lao \u0111\u1ed9ng, s\u1ed1 gi\u1edd s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example<\/b><span style=\"font-weight: 400;\">: M\u1ed9t c\u00f4ng ty thi\u1ebft k\u1ebf tri\u1ec3n khai \u0111\u1ed3ng th\u1eddi ba d\u1ef1 \u00e1n. Chi ph\u00ed nh\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c theo d\u00f5i theo b\u1ea3ng ch\u1ea5m c\u00f4ng ho\u1eb7c th\u1eddi gian th\u1ef1c hi\u1ec7n t\u1eebng d\u1ef1 \u00e1n. Ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng l\u00e0 chi ph\u00ed chung, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn c\u1ee7a t\u1eebng d\u1ef1 \u00e1n \u0111\u00e1ng tin c\u1eady h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_chung_tu_hoa_don_va_luu_tru_so_sach\"><\/span><b>Quy tr\u00ecnh l\u1eadp ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 l\u01b0u tr\u1eef s\u1ed5 s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10417\" aria-describedby=\"caption-attachment-10417\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10417\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-cong-ty-dich-vu-va-quy-trinh-lap-chung-tu-hoa-don-va-luu-tru-so-sach.jpg\" alt=\"K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 v\u00e0 quy tr\u00ecnh l\u1eadp ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 l\u01b0u tr\u1eef s\u1ed5 s\u00e1ch\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-cong-ty-dich-vu-va-quy-trinh-lap-chung-tu-hoa-don-va-luu-tru-so-sach.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-cong-ty-dich-vu-va-quy-trinh-lap-chung-tu-hoa-don-va-luu-tru-so-sach-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-cong-ty-dich-vu-va-quy-trinh-lap-chung-tu-hoa-don-va-luu-tru-so-sach-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-cong-ty-dich-vu-va-quy-trinh-lap-chung-tu-hoa-don-va-luu-tru-so-sach-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-toan-cong-ty-dich-vu-va-quy-trinh-lap-chung-tu-hoa-don-va-luu-tru-so-sach-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10417\" class=\"wp-caption-text\">K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 v\u00e0 quy tr\u00ecnh l\u1eadp ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 l\u01b0u tr\u1eef s\u1ed5 s\u00e1ch<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, l\u01b0u tr\u1eef. T\u00f9y giao d\u1ecbch, b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng v\u00e0 ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec1 ngh\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5, k\u1ebf ho\u1ea1ch ho\u1eb7c t\u00e0i li\u1ec7u giao vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng ph\u00e2n b\u1ed5 nh\u00e2n s\u1ef1 ho\u1eb7c h\u1ed3 s\u01a1 chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 n\u00ean l\u01b0u h\u1ed3 s\u01a1 theo t\u1eebng kh\u00e1ch h\u00e0ng, h\u1ee3p \u0111\u1ed3ng v\u00e0 k\u1ef3 k\u1ebf to\u00e1n. Vi\u1ec7c li\u00ean k\u1ebft ch\u1ee9ng t\u1eeb v\u1edbi s\u1ed5 chi ti\u1ebft, h\u00f3a \u0111\u01a1n v\u00e0 c\u00f4ng n\u1ee3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 ki\u1ec3m tra, gi\u1ea3i tr\u00ecnh v\u00e0 ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Please note: <\/b><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ho\u1eb7c bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u00f4ng t\u1ef1 \u0111\u1ed9ng thay th\u1ebf h\u00f3a \u0111\u01a1n khi ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi giao d\u1ecbch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_ke_toan_nganh_dich_vu_theo_chuan_muc\"><\/span><b>H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ng\u00e0nh d\u1ecbch v\u1ee5 theo chu\u1ea9n m\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10416\" aria-describedby=\"caption-attachment-10416\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10416\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-ke-toan-cong-ty-dich-vu-theo-chuan-muc.jpg\" alt=\"H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 theo chu\u1ea9n m\u1ef1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-ke-toan-cong-ty-dich-vu-theo-chuan-muc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-ke-toan-cong-ty-dich-vu-theo-chuan-muc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-ke-toan-cong-ty-dich-vu-theo-chuan-muc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-ke-toan-cong-ty-dich-vu-theo-chuan-muc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-ke-toan-cong-ty-dich-vu-theo-chuan-muc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10416\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 theo chu\u1ea9n m\u1ef1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 ph\u1ea3i b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026, doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ea7n th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan. V\u0103n b\u1ea3n n\u00e0y h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, bao g\u1ed3m h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_nhan_cong_vat_tu_phu_va_chi_phi_thue_ngoai\"><\/span><b>H\u1ea1ch to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng, v\u1eadt t\u01b0 ph\u1ee5 v\u00e0 chi ph\u00ed thu\u00ea ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nhi\u1ec1u m\u00f4 h\u00ecnh d\u1ecbch v\u1ee5, chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 thu\u00ea ngo\u00e0i chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn. K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i chi ph\u00ed d\u1ef1a tr\u00ean ch\u1ee9c n\u0103ng, b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ea7n ch\u00fa \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp:<\/b><span style=\"font-weight: 400;\"> Theo d\u00f5i ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n li\u00ean quan c\u1ee7a nh\u00e2n s\u1ef1 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5. Vi\u1ec7c ghi nh\u1eadn v\u00e0 ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n ph\u1ee5 thu\u1ed9c b\u1ea3n ch\u1ea5t chi ph\u00ed, m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd:<\/b><span style=\"font-weight: 400;\"> T\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n l\u01b0\u01a1ng v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd theo \u0111\u00fang t\u00ednh ch\u1ea5t nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed v\u1eadt t\u01b0 ph\u1ee5:<\/b><span style=\"font-weight: 400;\"> Theo d\u00f5i vi\u1ec7c mua, nh\u1eadp kho, xu\u1ea5t d\u00f9ng v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c v\u1eadt t\u01b0 ti\u00eau hao nh\u01b0 m\u1ef9 ph\u1ea9m, h\u00f3a ch\u1ea5t ho\u1eb7c v\u1eadt t\u01b0 k\u1ef9 thu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed thu\u00ea ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng, ph\u1ea1m vi c\u00f4ng vi\u1ec7c, h\u1ed3 s\u01a1 nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 c\u1ea7n tra c\u1ee9u h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, thay v\u00ec m\u1eb7c \u0111\u1ecbnh s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 h\u01b0\u1edbng d\u1eabn c\u0169 c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 154 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang khi ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed nh\u01b0 621, 622, 627 ho\u1eb7c t\u00e0i kho\u1ea3n kh\u00e1c ch\u1ec9 n\u00ean s\u1eed d\u1ee5ng theo \u0111\u00fang n\u1ed9i dung v\u00e0 h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng, kh\u00f4ng \u00e1p d\u1ee5ng m\u00e1y m\u00f3c cho m\u1ecdi doanh nghi\u1ec7p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd v\u1ec1 chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t vi\u1ec7c ghi nh\u1eadn chi ph\u00ed tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0m cho kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n tr\u1edf th\u00e0nh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 ph\u00e1p l\u00fd ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i giao d\u1ecbch, \u0111\u1ed3ng th\u1eddi \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_doanh_thu_cung_cap_dich_vu\"><\/span><b>H\u1ea1ch to\u00e1n doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 c\u1ea7n c\u0103n c\u1ee9 v\u00e0o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n li\u00ean quan v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m, gi\u00e1 tr\u1ecb doanh thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung c\u1ea7n ki\u1ec3m tra g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c cung c\u1ea5p \u0111\u1ebfn m\u1ee9c \u0111\u1ed9 n\u00e0o v\u00e0 ngh\u0129a v\u1ee5 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ra sao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb doanh thu c\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e1ng tin c\u1eady hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch c\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n kh\u00e1ch h\u00e0ng thanh to\u00e1n l\u00e0 doanh thu \u0111\u00e3 th\u1ef1c hi\u1ec7n hay ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 131: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 3331: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p, khi ph\u00e1t sinh v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u00e0o t\u1ea1o trong ba th\u00e1ng, kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u01b0\u1edbc 60% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i \u0111\u00fang b\u1ea3n ch\u1ea5t, kh\u00f4ng m\u1eb7c nhi\u00ean ghi nh\u1eadn to\u00e0n b\u1ed9 th\u00e0nh doanh thu t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n. K\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n, ngh\u0129a v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu \u0111\u1ec3 x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_chuyen_chi_phi_va_xac_dinh_lai_lo\"><\/span><b>K\u1ebft chuy\u1ec3n chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh l\u00e3i l\u1ed7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a doanh thu, chi ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh c\u01a1 b\u1ea3n g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ho\u00e0n th\u00e0nh, ph\u1ea7n d\u1ecbch v\u1ee5 \u0111ang th\u1ef1c hi\u1ec7n v\u00e0 c\u00e1c kho\u1ea3n doanh thu c\u1ea7n ghi nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu chi ph\u00ed nh\u00e2n c\u00f4ng, v\u1eadt t\u01b0, thu\u00ea ngo\u00e0i v\u00e0 chi ph\u00ed chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chi ph\u00ed d\u1ecbch v\u1ee5 d\u1edf dang v\u00e0 gi\u00e1 v\u1ed1n c\u1ee7a d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 chi ph\u00ed kh\u00e1c theo \u0111\u00fang b\u1ea3n ch\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc, chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed chung li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 c\u1ea7n \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p, ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p. Khi d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn gi\u00e1 v\u1ed1n, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh m\u1ecdi chi ph\u00ed ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u01b0a ngay v\u00e0o gi\u00e1 v\u1ed1n ho\u1eb7c s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t c\u00e1ch k\u1ebft chuy\u1ec3n cho t\u1ea5t c\u1ea3 h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c ghi nh\u1eadn ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t chi ph\u00ed, m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 v\u00e0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 n\u00ean l\u1eadp b\u00e1o c\u00e1o doanh thu, gi\u00e1 v\u1ed1n v\u00e0 l\u1ee3i nhu\u1eadn theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c nh\u00f3m d\u1ecbch v\u1ee5. B\u00e1o c\u00e1o n\u00e0y gi\u00fap ban l\u00e3nh \u0111\u1ea1o x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n n\u00e0o \u0111ang v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, kh\u00e1ch h\u00e0ng n\u00e0o thanh to\u00e1n ch\u1eadm v\u00e0 d\u1ecbch v\u1ee5 n\u00e0o c\u00f3 bi\u00ean l\u1ee3i nhu\u1eadn th\u1ea5p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p ho\u1eb7c c\u1ea7n chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tong-hop\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t d\u1eef li\u1ec7u, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 v\u00e0 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_thuc_tien_khi_lam_ke_toan_cho_doanh_nghiep_dich_vu\"><\/span><b>L\u01b0u \u00fd th\u1ef1c ti\u1ec5n khi l\u00e0m k\u1ebf to\u00e1n cho doanh nghi\u1ec7p d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a doanh nghi\u1ec7p d\u1ecbch v\u1ee5 l\u00e0 doanh thu v\u00e0 chi ph\u00ed c\u00f3 th\u1ec3 ph\u00e1t sinh theo nhi\u1ec1u giai \u0111o\u1ea1n, trong khi thanh to\u00e1n l\u1ea1i ph\u1ee5 thu\u1ed9c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 c\u1ea7n ki\u1ec3m so\u00e1t \u0111\u1ed3ng th\u1eddi h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n, h\u00f3a \u0111\u01a1n, c\u00f4ng n\u1ee3 v\u00e0 chi ph\u00ed \u0111\u1ec3 h\u1ea1n ch\u1ebf sai l\u1ec7ch gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p trong h\u1ea1ch to\u00e1n d\u1ecbch v\u1ee5:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng theo d\u00f5i chi ph\u00ed theo t\u1eebng h\u1ee3p \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> Khi chi ph\u00ed \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chung m\u00e0 kh\u00f4ng c\u00f3 ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd, doanh nghi\u1ec7p kh\u00f3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 c\u1ee7a t\u1eebng d\u1ecbch v\u1ee5. Gi\u1ea3i ph\u00e1p l\u00e0 x\u00e2y d\u1ef1ng m\u00e3 h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt d\u1eef li\u1ec7u ngay t\u1eeb \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi nh\u1eadn doanh thu sai th\u1eddi \u0111i\u1ec3m:<\/b><span style=\"font-weight: 400;\"> Ghi nh\u1eadn doanh thu ch\u1ec9 d\u1ef1a v\u00e0o ng\u00e0y thu ti\u1ec1n ho\u1eb7c ng\u00e0y xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 khi\u1ebfn doanh thu b\u1ecb ph\u1ea3n \u00e1nh sai k\u1ef3. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu v\u00e0 quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu h\u1ed3 s\u01a1 nghi\u1ec7m thu:<\/b><span style=\"font-weight: 400;\"> H\u1ee3p \u0111\u1ed3ng ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 ch\u1ee9ng minh to\u00e0n b\u1ed9 d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u t\u00e0i li\u1ec7u b\u00e0n giao, nghi\u1ec7m thu ho\u1eb7c b\u1eb1ng ch\u1ee9ng th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh ch\u1ea5t giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed tr\u1ef1c ti\u1ebfp, chi ph\u00ed chung v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 b\u1ecb ph\u00e2n lo\u1ea1i sai, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 v\u1ed1n v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb. K\u1ebf to\u00e1n c\u1ea7n x\u00e2y d\u1ef1ng nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i v\u00e0 ph\u00e2n b\u1ed5 nh\u1ea5t qu\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng v\u0103n b\u1ea3n k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf:<\/b><span style=\"font-weight: 400;\"> T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ea7n r\u00e0 so\u00e1t quy tr\u00ecnh, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 bi\u1ec3u m\u1eabu theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u c\u0169 m\u00e0 kh\u00f4ng \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh m\u1edbi c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u00f3t nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_kiem_soat_chi_phi_khong_co_hoa_don\"><\/span><b>Gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n x\u1eed l\u00fd th\u1eadn tr\u1ecdng. K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o h\u1ee3p \u0111\u1ed3ng ho\u1eb7c phi\u1ebfu chi \u0111\u1ec3 k\u1ebft lu\u1eadn m\u1ed9t kho\u1ea3n chi h\u1ee3p l\u1ec7 v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c minh ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n: Ki\u1ec3m tra lo\u1ea1i giao d\u1ecbch, t\u01b0 c\u00e1ch nh\u00e0 cung c\u1ea5p v\u00e0 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 giao d\u1ecbch: L\u01b0u h\u1ee3p \u0111\u1ed3ng, t\u00e0i li\u1ec7u giao vi\u1ec7c, bi\u00ean b\u1ea3n nghi\u1ec7m thu, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 c\u00e1c b\u1eb1ng ch\u1ee9ng kh\u00e1c ch\u1ee9ng minh giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n thu\u1ebf: \u0110\u00e1nh gi\u00e1 ri\u00eang \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, bao g\u1ed3m y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 thanh to\u00e1n n\u1ebfu ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i h\u1ed3 s\u01a1 c\u00f2n thi\u1ebfu: L\u1eadp danh s\u00e1ch c\u00e1c kho\u1ea3n chi ch\u01b0a ho\u00e0n thi\u1ec7n ch\u1ee9ng t\u1eeb, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch v\u00e0 th\u1eddi h\u1ea1n b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n theo b\u1ea3n ch\u1ea5t: Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng; kh\u00f4ng \u0111\u1ed3ng ngh\u0129a kho\u1ea3n chi \u0111\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_nghiem_lap_bao_cao_tai_chinh_dung_chuan\"><\/span><b>Kinh nghi\u1ec7m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 n\u00ean duy tr\u00ec c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu doanh thu v\u1edbi h\u1ee3p \u0111\u1ed3ng: Ki\u1ec3m tra gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 doanh thu ghi nh\u1eadn trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t chi ph\u00ed v\u00e0 gi\u00e1 v\u1ed1n: Ki\u1ec3m tra chi ph\u00ed tr\u1ef1c ti\u1ebfp, chi ph\u00ed chung, chi ph\u00ed d\u1ecbch v\u1ee5 d\u1edf dang v\u00e0 c\u0103n c\u1ee9 ph\u00e2n b\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3: X\u00e1c nh\u1eadn s\u1ed1 d\u01b0 v\u1edbi kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p; theo d\u00f5i kho\u1ea3n qu\u00e1 h\u1ea1n v\u00e0 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1ed1 li\u1ec7u s\u1ed5 c\u00e1i v\u00e0 s\u1ed5 chi ti\u1ebft: \u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p th\u1ed1ng nh\u1ea5t v\u1edbi h\u1ed3 s\u01a1 g\u1ed1c v\u00e0 c\u00e1c b\u1ea3ng \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t quy \u0111\u1ecbnh \u00e1p d\u1ee5ng: Ki\u1ec3m tra ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb v\u1ec1 doanh thu, gi\u00e1 v\u1ed1n, bi\u00ean l\u1ee3i nhu\u1eadn v\u00e0 d\u00f2ng ti\u1ec1n theo t\u1eebng nh\u00f3m d\u1ecbch v\u1ee5. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch v\u00e0 \u01b0u ti\u00ean ngu\u1ed3n l\u1ef1c cho c\u00e1c h\u1ee3p \u0111\u1ed3ng hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ghi nh\u1eadn ch\u1ee9ng t\u1eeb v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00f4ng vi\u1ec7c n\u00e0y c\u00f2n \u0111\u00f2i h\u1ecfi kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t h\u1ee3p \u0111\u1ed3ng, theo d\u00f5i ti\u1ebfn \u0111\u1ed9, t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh theo t\u1eebng d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng v\u00e0 c\u1eadp nh\u1eadt c\u00e1c quy tr\u00ecnh c\u00f3 li\u00ean quan theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC khi thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh. Vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1, ph\u00e2n lo\u1ea1i chi ph\u00ed \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 \u0111\u1ed1i chi\u1ebfu doanh thu th\u01b0\u1eddng xuy\u00ean s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t, n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 chu\u1ea9n h\u00f3a s\u1ed5 s\u00e1ch, x\u1eed l\u00fd s\u1ed1 li\u1ec7u ho\u1eb7c t\u1ed5 ch\u1ee9c quy tr\u00ecnh k\u1ebf to\u00e1n, c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-doanh-nghiep\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ke_toan_cong_ty_dich_vu\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_cong_ty_dich_vu_gom_nhung_cong_viec_gi\"><\/span><b>K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1ee9ng t\u1eeb, ghi nh\u1eadn doanh thu, t\u1eadp h\u1ee3p chi ph\u00ed, theo d\u00f5i c\u00f4ng n\u1ee3, x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, thu\u1ebf li\u00ean quan theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_cong_ty_dich_vu_su_dung_nhung_tai_khoan_nao\"><\/span><b>K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00f9y thu\u1ed9c v\u00e0o nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng. M\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n th\u01b0\u1eddng li\u00ean quan g\u1ed3m TK 511 v\u1ec1 doanh thu, TK 131 v\u1ec1 ph\u1ea3i thu kh\u00e1ch h\u00e0ng v\u00e0 TK 154 v\u1ec1 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_cong_ty_dich_vu_ghi_nhan_doanh_thu_khi_nao\"><\/span><b>K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 ghi nh\u1eadn doanh thu khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu ph\u1ee5 thu\u1ed9c b\u1ea3n ch\u1ea5t giao d\u1ecbch, m\u1ee9c \u0111\u1ed9 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng. Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n lu\u00f4n l\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dich_vu_co_can_tinh_gia_thanh_khong\"><\/span><b>Doanh nghi\u1ec7p d\u1ecbch v\u1ee5 c\u00f3 c\u1ea7n t\u00ednh gi\u00e1 th\u00e0nh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 c\u1ea7n t\u1eadp h\u1ee3p v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh ho\u1eb7c gi\u00e1 v\u1ed1n d\u1ecbch v\u1ee5 t\u00f9y m\u00f4 h\u00ecnh kinh doanh. V\u1edbi doanh nghi\u1ec7p t\u01b0 v\u1ea5n, chi ph\u00ed c\u00f3 th\u1ec3 t\u1eadp trung v\u00e0o nh\u00e2n s\u1ef1 v\u00e0 chuy\u00ean gia; v\u1edbi doanh nghi\u1ec7p v\u1eadn t\u1ea3i, chi ph\u00ed c\u00f3 th\u1ec3 g\u1ed3m nhi\u00ean li\u1ec7u, ph\u01b0\u01a1ng ti\u1ec7n v\u00e0 thu\u00ea ngo\u00e0i. Theo d\u00f5i chi ph\u00ed theo h\u1ee3p \u0111\u1ed3ng gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_kiem_soat_chi_phi_khong_co_hoa_don\"><\/span><b>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ki\u1ec3m so\u00e1t chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c minh quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0 ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n chi. H\u1ee3p \u0111\u1ed3ng ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 kh\u00f4ng t\u1ef1 \u0111\u1ed9ng thay th\u1ebf h\u00f3a \u0111\u01a1n b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng b\u1ea3o \u0111\u1ea3m kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5 gi\u1eef vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m so\u00e1t doanh thu, t\u1eadp h\u1ee3p chi ph\u00ed, theo d\u00f5i c\u00f4ng n\u1ee3 v\u00e0 x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng. \u0110\u1eb7c th\u00f9 c\u1ee7a doanh nghi\u1ec7p d\u1ecbch v\u1ee5 l\u00e0 gi\u00e1 v\u1ed1n th\u01b0\u1eddng t\u1eadp trung v\u00e0o nh\u00e2n c\u00f4ng, chi ph\u00ed thu\u00ea ngo\u00e0i v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10418,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10415","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=10415"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10415\/revisions"}],"predecessor-version":[{"id":10419,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10415\/revisions\/10419"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10418"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}