{"id":10441,"date":"2026-10-15T16:27:11","date_gmt":"2026-10-15T09:27:11","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10441"},"modified":"2026-10-15T16:27:11","modified_gmt":"2026-10-15T09:27:11","slug":"ke-toan-doanh-nghiep-thuong-mai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/","title":{"rendered":"K\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i: Quy tr\u00ecnh v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 99"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i gi\u1eef vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m so\u00e1t h\u00e0ng t\u1ed3n kho, gi\u00e1 v\u1ed1n, doanh thu v\u00e0 c\u00f4ng n\u1ee3. Khi s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch mua b\u00e1n t\u0103ng l\u00ean, doanh nghi\u1ec7p c\u1ea7n m\u1ed9t quy tr\u00ecnh k\u1ebf to\u00e1n ch\u1eb7t ch\u1ebd \u0111\u1ec3 h\u1ea1n ch\u1ebf sai l\u1ec7ch s\u1ed1 li\u1ec7u, ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed1i v\u1edbi n\u0103m t\u00e0i ch\u00ednh thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng. Vi\u1ec7c c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb v\u00e0 quy tr\u00ecnh ghi s\u1ed5 gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u01b0\u1edbng d\u1eabn kh\u00e1i ni\u1ec7m, vai tr\u00f2, quy tr\u00ecnh nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c b\u00fat to\u00e1n th\u01b0\u1eddng g\u1eb7p trong k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i.<\/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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Ke_toan_doanh_nghiep_thuong_mai_la_gi\" >K\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i 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\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Vai_tro_cua_ke_toan_trong_doanh_nghiep_thuong_mai\" >\u5546\u696d\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u5f79\u5272<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Quy_trinh_ke_toan_cong_ty_thuong_mai\" >Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Buoc_1_Tiep_nhan_va_kiem_tra_chung_tu_dau_vao\" >B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Buoc_2_Ghi_nhan_va_nhap_kho_hang_hoa\" >B\u01b0\u1edbc 2: Ghi nh\u1eadn v\u00e0 nh\u1eadp kho h\u00e0ng h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Buoc_3_Theo_doi_cong_no_phai_tra\" >B\u01b0\u1edbc 3: Theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/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\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Buoc_4_Xuat_hoa_don_va_ghi_nhan_doanh_thu\" >B\u01b0\u1edbc 4: Xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ghi nh\u1eadn doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Buoc_5_Theo_doi_cong_no_phai_thu_tu_khach_hang\" >B\u01b0\u1edbc 5: Theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Buoc_6_Kiem_ke_va_kiem_soat_ton_kho\" >B\u01b0\u1edbc 6: Ki\u1ec3m k\u00ea v\u00e0 ki\u1ec3m so\u00e1t t\u1ed3n kho<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Buoc_7_Ke_khai_va_nop_bao_cao_thue_dinh_ky\" >B\u01b0\u1edbc 7: K\u00ea khai v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ecbnh k\u1ef3<\/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\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Buoc_8_Lap_bao_cao_tai_chinh_va_quyet_toan_cuoi_nam\" >B\u01b0\u1edbc 8: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Hach_toan_cac_nghiep_vu_ke_toan_thuong_mai\" >H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Hach_toan_nghiep_vu_mua_hang_hoa\" >H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 mua h\u00e0ng h\u00f3a<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Khi_mua_hang_hoa_ve_nhap_kho\" >Khi mua h\u00e0ng h\u00f3a v\u1ec1 nh\u1eadp kho<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Khi_phat_sinh_chi_phi_thu_mua\" >Khi ph\u00e1t sinh chi ph\u00ed thu mua<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Khi_duoc_chiet_khau_thuong_mai_hoac_tra_lai_hang_mua\" >Khi \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Khi_duoc_huong_chiet_khau_thanh_toan\" >Khi \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Hach_toan_nghiep_vu_tieu_thu_hang_hoa\" >H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Ghi_nhan_gia_von_hang_ban\" >Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Ghi_nhan_doanh_thu_ban_hang\" >Ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Hach_toan_chiet_khau_thuong_mai_giam_gia_hang_ban_va_hang_ban_bi_tra_lai\" >H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Hach_toan_chiet_khau_thanh_toan_cho_khach_hang\" >H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u thanh to\u00e1n cho kh\u00e1ch h\u00e0ng<\/a><\/li><\/ul><\/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\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Cac_but_toan_ket_chuyen_cuoi_ky\" >C\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Luu_y_khi_thuc_hien\" >L\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-nghiep-thuong-mai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_doanh_nghiep_thuong_mai_la_gi\"><\/span><b>K\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu trong l\u0129nh v\u1ef1c mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c k\u1ebft h\u1ee3p cung \u1ee9ng d\u1ecbch v\u1ee5. Kh\u00e1c v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng t\u1eadp trung v\u00e0o qu\u00e1 tr\u00ecnh mua h\u00e0ng, b\u1ea3o qu\u1ea3n, ph\u00e2n ph\u1ed1i v\u00e0 b\u00e1n h\u00e0ng \u0111\u1ec3 t\u1ea1o ra doanh thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u00f4ng t\u00e1c thu th\u1eadp, ki\u1ec3m tra, x\u1eed l\u00fd, ghi ch\u00e9p v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. C\u00e1c nghi\u1ec7p v\u1ee5 tr\u1ecdng t\u00e2m g\u1ed3m mua h\u00e0ng, nh\u1eadp kho, xu\u1ea5t b\u00e1n, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n v\u00e0 ghi nh\u1eadn doanh thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng qua h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o, k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p theo d\u00f5i s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a h\u00e0ng h\u00f3a, ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh theo t\u1eebng k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p mua m\u1ed9t l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 ph\u00e1t sinh th\u00eam 5 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho. N\u1ebfu to\u00e0n b\u1ed9 chi ph\u00ed v\u1eadn chuy\u1ec3n thu\u1ed9c l\u00f4 h\u00e0ng n\u00e0y v\u00e0 kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 c\u1ea7n lo\u1ea1i tr\u1eeb, gi\u00e1 g\u1ed1c l\u00f4 h\u00e0ng l\u00e0 105 tri\u1ec7u \u0111\u1ed3ng, ch\u01b0a x\u00e9t thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Khi h\u00e0ng \u0111\u01b0\u1ee3c b\u00e1n, gi\u00e1 v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 doanh nghi\u1ec7p \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, <\/span><b>k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i<\/b><span style=\"font-weight: 400;\"> c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn mua h\u00e0ng, b\u00e1n h\u00e0ng, kho v\u00e0 qu\u1ea3n l\u00fd \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p v\u1eeba mua b\u00e1n h\u00e0ng h\u00f3a v\u1eeba cung c\u1ea5p d\u1ecbch v\u1ee5, ph\u1ea1m vi k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ph\u1ee9c t\u1ea1p h\u01a1n. B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-thuong-mai-dich-vu-la-gi\/\"> k\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 l\u00e0 g\u00ec<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ph\u00e2n bi\u1ec7t \u0111\u1eb7c \u0111i\u1ec3m ghi nh\u1eadn nghi\u1ec7p v\u1ee5 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_ke_toan_trong_doanh_nghiep_thuong_mai\"><\/span><b>\u5546\u696d\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, k\u1ebf to\u00e1n v\u1eeba th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ghi nh\u1eadn th\u00f4ng tin, v\u1eeba cung c\u1ea5p d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb. Nh\u1eefng nhi\u1ec7m v\u1ee5 quan tr\u1ecdng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho:<\/b><span style=\"font-weight: 400;\"> Theo d\u00f5i nh\u1eadp, xu\u1ea5t, t\u1ed3n theo m\u00e3 h\u00e0ng, kho v\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh; ph\u00e1t hi\u1ec7n h\u00e0ng thi\u1ebfu h\u1ee5t, h\u01b0 h\u1ecfng ho\u1eb7c ch\u1eadm lu\u00e2n chuy\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t gi\u00e1 v\u1ed1n:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng h\u1ee3p gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed thu mua \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n 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;\"> Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng, ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p, th\u1eddi h\u1ea1n thanh to\u00e1n v\u00e0 t\u00ecnh tr\u1ea1ng qu\u00e1 h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd doanh thu, chi ph\u00ed:<\/b><span style=\"font-weight: 400;\"> Ghi nh\u1eadn nghi\u1ec7p v\u1ee5 \u0111\u00fang k\u1ef3, theo d\u00f5i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u00e0 chi ph\u00ed ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u610f\u601d\u6c7a\u5b9a\u652f\u63f4:<\/b><span style=\"font-weight: 400;\"> Cung c\u1ea5p d\u1eef li\u1ec7u v\u1ec1 doanh thu, l\u1ee3i nhu\u1eadn, v\u00f2ng quay h\u00e0ng t\u1ed3n kho v\u00e0 hi\u1ec7u qu\u1ea3 kinh doanh theo nh\u00f3m h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng; \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf c\u00f3 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t h\u1ec7 th\u1ed1ng <\/span><b>k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u1ed1t gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 t\u1ed3n kho t\u0103ng b\u1ea5t th\u01b0\u1eddng, c\u00f4ng n\u1ee3 qu\u00e1 h\u1ea1n ho\u1eb7c doanh thu t\u0103ng nh\u01b0ng d\u00f2ng ti\u1ec1n ch\u01b0a c\u1ea3i thi\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_toan_cong_ty_thuong_mai\"><\/span><b>Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4, m\u00f4 h\u00ecnh b\u00e1n h\u00e0ng v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 8 b\u01b0\u1edbc nghi\u1ec7p v\u1ee5 c\u01a1 b\u1ea3n m\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh theo th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Tiep_nhan_va_kiem_tra_chung_tu_dau_vao\"><\/span><b>B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n thu th\u1eadp h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, phi\u1ebfu giao nh\u1eadn, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 mua h\u00e0ng.<\/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;\">Th\u00f4ng tin ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n v\u00e0 thu\u1ebf GTGT n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n thanh to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo y\u00eau c\u1ea7u \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi <\/span><b>k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i<\/b><span style=\"font-weight: 400;\">, b\u01b0\u1edbc ki\u1ec3m tra ch\u1ee9ng t\u1eeb gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng ghi nh\u1eadn sai h\u00e0ng h\u00f3a, sai gi\u00e1 tr\u1ecb c\u00f4ng n\u1ee3 ho\u1eb7c thi\u1ebfu c\u0103n c\u1ee9 cho nghi\u1ec7p v\u1ee5 ph\u00e1t sinh. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ri\u00eang theo ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Ghi_nhan_va_nhap_kho_hang_hoa\"><\/span><b>B\u01b0\u1edbc 2: Ghi nh\u1eadn v\u00e0 nh\u1eadp kho h\u00e0ng h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c giao nh\u1eadn, k\u1ebf to\u00e1n ph\u1ed1i h\u1ee3p v\u1edbi th\u1ee7 kho ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, t\u00ecnh tr\u1ea1ng h\u00e0ng v\u00e0 l\u1eadp ho\u1eb7c ho\u00e0n thi\u1ec7n ch\u1ee9ng t\u1eeb nh\u1eadp kho theo quy tr\u00ecnh n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin nh\u1eadp kho c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 tr\u00ean ph\u1ea7n m\u1ec1m ho\u1eb7c s\u1ed5 chi ti\u1ebft, bao g\u1ed3m m\u00e3 h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n v\u1ecb t\u00ednh, kho l\u01b0u tr\u1eef v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng mua ch\u01b0a v\u1ec1 kho t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ch\u1ee9ng t\u1eeb, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn \u0111\u1ec3 ph\u1ea3n \u00e1nh ph\u00f9 h\u1ee3p, kh\u00f4ng t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn l\u00e0 h\u00e0ng \u0111\u00e3 nh\u1eadp kho th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo d\u00f5i ch\u00ednh x\u00e1c t\u1eeb kh\u00e2u nh\u1eadp kho gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i ki\u1ec3m so\u00e1t l\u01b0\u1ee3ng h\u00e0ng s\u1eb5n c\u00f3, h\u1ea1n ch\u1ebf ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Theo_doi_cong_no_phai_tra\"><\/span><b>B\u01b0\u1edbc 3: Theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n m\u1edf s\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 theo t\u1eebng nh\u00e0 cung c\u1ea5p, h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n. C\u00e1c kho\u1ea3n \u0111\u1eb7t c\u1ecdc, \u1ee9ng tr\u01b0\u1edbc, thanh to\u00e1n t\u1eebng ph\u1ea7n v\u00e0 kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u00f4ng n\u1ee3 c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang theo b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng vi\u1ec7c \u0111\u1ecbnh k\u1ef3 g\u1ed3m:<\/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 s\u1ed1 d\u01b0 v\u1edbi nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i l\u1ecbch thanh to\u00e1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ebfn h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra kho\u1ea3n thanh to\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed1i tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c minh c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o c\u00f4ng n\u1ee3 qu\u00e1 h\u1ea1n \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 t\u1ed1t gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro thanh to\u00e1n ch\u1eadm, tr\u00e1nh ghi nh\u1eadn tr\u00f9ng ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Xuat_hoa_don_va_ghi_nhan_doanh_thu\"><\/span><b>B\u01b0\u1edbc 4: Xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ghi nh\u1eadn doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng, \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu 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;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi giao d\u1ecbch. Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn ho\u1eb7c thanh to\u00e1n lu\u00f4n l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n hay ghi nh\u1eadn doanh thu trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 b\u00e1n h\u00e0ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu gi\u1eefa \u0111\u01a1n h\u00e0ng, phi\u1ebfu xu\u1ea5t kho, ch\u1ee9ng t\u1eeb giao nh\u1eadn, h\u00f3a \u0111\u01a1n v\u00e0 \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n. K\u1ebf to\u00e1n c\u0169ng c\u1ea7n ki\u1ec3m tra c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ec3 ghi nh\u1eadn \u0111\u00fang b\u1ea3n ch\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng, b\u1edfi sai l\u1ec7ch v\u1ec1 doanh thu ho\u1eb7c k\u1ef3 ghi nh\u1eadn c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Theo_doi_cong_no_phai_thu_tu_khach_hang\"><\/span><b>B\u01b0\u1edbc 5: Theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n theo d\u00f5i c\u00e1c kho\u1ea3n ph\u1ea3i thu theo t\u1eebng kh\u00e1ch h\u00e0ng, h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n. \u0110\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng c\u00f3 nhi\u1ec1u giao d\u1ecbch, c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, ph\u00e1t sinh trong k\u1ef3, kho\u1ea3n \u0111\u00e3 thu v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n 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;\">L\u1eadp b\u1ea3ng tu\u1ed5i n\u1ee3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n s\u1eafp \u0111\u1ebfn h\u1ea1n ho\u1eb7c qu\u00e1 h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 v\u1edbi kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i kho\u1ea3n kh\u00e1ch h\u00e0ng \u1ee9ng tr\u01b0\u1edbc v\u00e0 kho\u1ea3n thu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ed1i h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn kinh doanh x\u1eed l\u00fd tranh ch\u1ea5p, h\u00e0ng tr\u1ea3 l\u1ea1i ho\u1eb7c kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng thu h\u1ed3i c\u00f4ng n\u1ee3 cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, doanh thu cao kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi d\u00f2ng ti\u1ec1n t\u1ed1t. V\u00ec v\u1eady, theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i thu l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i v\u1ed1n v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro n\u1ee3 qu\u00e1 h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_6_Kiem_ke_va_kiem_soat_ton_kho\"><\/span><b>B\u01b0\u1edbc 6: Ki\u1ec3m k\u00ea v\u00e0 ki\u1ec3m so\u00e1t t\u1ed3n kho<\/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 t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea theo k\u1ebf ho\u1ea1ch n\u1ed9i b\u1ed9, v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 ho\u1eb7c khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra. K\u1ebf to\u00e1n ph\u1ed1i h\u1ee3p v\u1edbi th\u1ee7 kho v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf v\u1edbi s\u1ed5 chi ti\u1ebft h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 ch\u00eanh l\u1ec7ch, c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n, x\u00e1c minh nguy\u00ean nh\u00e2n v\u00e0 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd theo quy \u0111\u1ecbnh. Kh\u00f4ng n\u00ean t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ch\u1ec9 \u0111\u1ec3 kh\u1edbp gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i s\u1ed1 l\u01b0\u1ee3ng, k\u1ebf to\u00e1n c\u1ea7n ch\u00fa \u00fd t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng, gi\u1ea3m ph\u1ea9m ch\u1ea5t, ch\u1eadm lu\u00e2n chuy\u1ec3n ho\u1eb7c c\u00f3 d\u1ea5u hi\u1ec7u gi\u1ea3m gi\u00e1 tr\u1ecb. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn li\u00ean quan ph\u1ea3i c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng v\u00e0 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea gi\u00fap x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u00e0ng t\u1ed3n kho, h\u1ed7 tr\u1ee3 k\u1ebf ho\u1ea1ch mua h\u00e0ng v\u00e0 gi\u1ea3m nguy c\u01a1 v\u1ed1n b\u1ecb \u1ee9 \u0111\u1ecdng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_7_Ke_khai_va_nop_bao_cao_thue_dinh_ky\"><\/span><b>B\u01b0\u1edbc 7: K\u00ea khai v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ecbnh k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf theo k\u1ef3 h\u1ea1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. T\u00f9y t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, c\u00f4ng vi\u1ec7c c\u00f3 th\u1ec3 bao g\u1ed3m thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf TNDN t\u1ea1m n\u1ed9p v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra v\u1edbi s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m tra c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai, kh\u1ea5u tr\u1eeb ho\u1eb7c t\u00ednh chi ph\u00ed theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd r\u1eb1ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf c\u00f3 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c nhau. M\u1ed9t nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng m\u1eb7c nhi\u00ean \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kho\u1ea3n thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_8_Lap_bao_cao_tai_chinh_va_quyet_toan_cuoi_nam\"><\/span><b>B\u01b0\u1edbc 8: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m<\/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 r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u, \u0111\u1ed1i chi\u1ebfu c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 x\u1eed l\u00fd nh\u1eefng sai l\u1ec7ch \u0111\u00e3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng vi\u1ec7c ch\u00ednh g\u1ed3m:<\/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 ti\u1ec1n, c\u00f4ng n\u1ee3, h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra vi\u1ec7c ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n v\u00e0 chi ph\u00ed \u0111\u00fang k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t c\u00e1c kho\u1ea3n ph\u00e2n b\u1ed5, d\u1ef1 ph\u00f2ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh cu\u1ed1i k\u1ef3 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn.<\/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, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo bi\u1ec3u m\u1eabu v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf theo th\u1eddi h\u1ea1n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, m\u1eabu ch\u1ee9ng t\u1eeb v\u00e0 y\u00eau c\u1ea7u l\u1eadp, tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh t\u01b0\u01a1ng \u1ee9ng. V\u00ec v\u1eady, k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i n\u00ean r\u00e0 so\u00e1t quy tr\u00ecnh tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed5 cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_cac_nghiep_vu_ke_toan_thuong_mai\"><\/span><b>H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10444\" aria-describedby=\"caption-attachment-10444\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10444\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-cac-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai.jpg\" alt=\"H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-cac-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-cac-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-cac-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-cac-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hach-toan-cac-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10444\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a, k\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb, b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng. C\u00e1c b\u00fat to\u00e1n d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu Ph\u1ee5 l\u1ee5c II v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 t\u01b0\u01a1ng \u1ee9ng. B\u00fat to\u00e1n minh h\u1ecda gi\u1ea3 \u0111\u1ecbnh doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean, t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn li\u00ean quan.<\/span><\/p>\n<blockquote><p><b>\u53c2\u7167\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/bang-can-doi-ke-toan-theo-thong-tu-99\/\">C\u1eadp nh\u1eadt B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_nghiep_vu_mua_hang_hoa\"><\/span><b>H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 mua h\u00e0ng h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n mua h\u00e0ng ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kho, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 ngh\u0129a v\u1ee5 thanh to\u00e1n v\u1edbi nh\u00e0 cung c\u1ea5p.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_mua_hang_hoa_ve_nhap_kho\"><\/span><b>Khi mua h\u00e0ng h\u00f3a v\u1ec1 nh\u1eadp kho<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 156: Gi\u00e1 mua h\u00e0ng h\u00f3a ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112, 331,&#8230;: T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_phat_sinh_chi_phi_thu_mua\"><\/span><b>Khi ph\u00e1t sinh chi ph\u00ed thu mua<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a h\u00e0ng h\u00f3a v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m, tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i, k\u1ebf to\u00e1n xem x\u00e9t \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu chi ph\u00ed \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 156: Chi ph\u00ed thu mua \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112, 331,&#8230;: T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_duoc_chiet_khau_thuong_mai_hoac_tra_lai_hang_mua\"><\/span><b>Khi \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n gi\u1ea3m gi\u00e1 ph\u00e1t sinh tr\u01b0\u1edbc khi ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng mua, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea3i thanh to\u00e1n. N\u1ebfu h\u00e0ng mua \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 sau \u0111\u00f3 ph\u00e1t sinh kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i TK 156, TK 133 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho, thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 c\u00f4ng n\u1ee3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng tr\u1ea3 l\u1ea1i ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 sau khi \u0111\u00e3 ghi nh\u1eadn, b\u00fat to\u00e1n minh h\u1ecda khi gi\u00e1 tr\u1ecb h\u00e0ng v\u1eabn c\u00f2n trong kho v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 331, 111, 112,&#8230;: T\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i ho\u1eb7c gi\u1ea3m tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 156: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 1331: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u00e0ng \u0111\u00e3 b\u00e1n ho\u1eb7c \u0111\u00e3 s\u1eed d\u1ee5ng, c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u1ea7n gi\u00e1 tr\u1ecb li\u00ean quan \u0111\u1ec3 x\u1eed l\u00fd ph\u00f9 h\u1ee3p, kh\u00f4ng m\u1eb7c \u0111\u1ecbnh to\u00e0n b\u1ed9 kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec1u ghi gi\u1ea3m TK 156.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_duoc_huong_chiet_khau_thanh_toan\"><\/span><b>Khi \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo b\u1ea3n ch\u1ea5t l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n minh h\u1ecda:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 331: Kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112: S\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 515: Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n nh\u01b0ng doanh nghi\u1ec7p \u0111\u00e3 thanh to\u00e1n to\u00e0n b\u1ed9 c\u00f4ng n\u1ee3 tr\u01b0\u1edbc \u0111\u00f3, c\u1ea7n x\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u1ec3 ghi nh\u1eadn t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_nghiep_vu_tieu_thu_hang_hoa\"><\/span><b>H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t ri\u00eang vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 ghi nh\u1eadn gi\u00e1 v\u1ed1n. Hai nghi\u1ec7p v\u1ee5 c\u00f3 li\u00ean quan nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ghi_nhan_gia_von_hang_ban\"><\/span><b>Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn gi\u00e1 v\u1ed1n, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a 632: \u58f2\u4e0a\u539f\u4fa1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 156: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t b\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng g\u1eedi \u0111i b\u00e1n ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 \u0111\u00e3 b\u00e1n, k\u1ebf to\u00e1n ti\u1ebfp t\u1ee5c theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n th\u00edch h\u1ee3p, ch\u1eb3ng h\u1ea1n TK 157, theo b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ghi_nhan_doanh_thu_ban_hang\"><\/span><b>Ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi giao d\u1ecbch \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu, k\u1ebf to\u00e1n c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 ph\u1ea3n \u00e1nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 131,&#8230;: T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 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;\">C\u00f3 TK 3331: Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p, n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, TK 511 ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5. Vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft c\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng v\u00e0 nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_chiet_khau_thuong_mai_giam_gia_hang_ban_va_hang_ban_bi_tra_lai\"><\/span><b>H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn TK 521 t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu g\u1ed3m chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu ph\u00e1t sinh sau khi \u0111\u00e3 ghi nh\u1eadn doanh thu, b\u00fat to\u00e1n minh h\u1ecda khi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 521: Kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3331: Thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112, 131,&#8230;: T\u1ed5ng gi\u00e1 tr\u1ecb gi\u1ea3m tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, khi nh\u1eadn l\u1ea1i h\u00e0ng v\u00e0 \u0111\u1ee7 c\u0103n c\u1ee9 ghi nh\u1eadn, k\u1ebf to\u00e1n \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp l\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 156: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp l\u1ea1i kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb ghi nh\u1eadn ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng tr\u1ea3 l\u1ea1i v\u00e0 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf. N\u1ebfu h\u00e0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp l\u1ea1i kho ho\u1eb7c c\u1ea7n x\u1eed l\u00fd theo ph\u01b0\u01a1ng \u00e1n kh\u00e1c, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1ch ph\u1ea3n \u00e1nh ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_chiet_khau_thanh_toan_cho_khach_hang\"><\/span><b>H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u thanh to\u00e1n cho kh\u00e1ch h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n m\u00e0 doanh nghi\u1ec7p ch\u1ea5p thu\u1eadn cho kh\u00e1ch h\u00e0ng do thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n minh h\u1ecda:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 635: Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 131, 111, 112,&#8230;: Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n ph\u1ea3i tr\u1ea3 ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi\u1ebft kh\u1ea5u thanh to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t v\u1edbi chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i. Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c doanh thu thu\u1ea7n v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_but_toan_ket_chuyen_cuoi_ky\"><\/span><b>C\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/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 ki\u1ec3m tra s\u1ed1 li\u1ec7u v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh. C\u00e1c b\u00fat to\u00e1n minh h\u1ecda g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 511.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 521.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>K\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 511.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 911.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u58f2\u4e0a\u539f\u4fa1\u306e\u632f\u66ff\u3002<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 911.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f7632\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u8ca1\u52d9\u8cbb\u7528\u306e\u79fb\u8ee2<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 911.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7635\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c nghi\u1ec7p v\u1ee5 tr\u00ean, k\u1ebf to\u00e1n c\u00f2n c\u1ea7n k\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, doanh thu v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh kh\u00e1c, c\u00f9ng c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_thuc_hien\"><\/span><b>L\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10443\" aria-describedby=\"caption-attachment-10443\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10443\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai.jpg\" alt=\"L\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-khi-thuc-hien-nghiep-vu-ke-toan-doanh-nghiep-thuong-mai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10443\" class=\"wp-caption-text\">L\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ed1 li\u1ec7u, k\u1ebf to\u00e1n c\u1ea7n ch\u00fa \u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra ch\u1ee9ng t\u1eeb:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, phi\u1ebfu nh\u1eadp xu\u1ea5t kho v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n tr\u01b0\u1edbc khi ghi s\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi nh\u1eadn \u0111\u00fang k\u1ef3:<\/b><span style=\"font-weight: 400;\"> Ph\u00e2n bi\u1ec7t th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu theo quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh gi\u00e1 v\u1ed1n ph\u00f9 h\u1ee3p:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng nh\u1ea5t qu\u00e1n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 l\u1ef1a ch\u1ecdn v\u00e0 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i h\u00e0ng t\u1ed3n kho chi ti\u1ebft:<\/b><span style=\"font-weight: 400;\"> Qu\u1ea3n l\u00fd theo m\u00e3 h\u00e0ng, kho, \u0111\u01a1n v\u1ecb t\u00ednh v\u00e0 t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> X\u00e1c minh nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra s\u1ed1 d\u01b0 v\u1edbi kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n \u0111\u1ebfn h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n bi\u1ec7t kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng nh\u1ea7m chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u1edbi chi\u1ebft kh\u1ea5u thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t quy \u0111\u1ecbnh thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai theo ph\u00e1p lu\u1eadt thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i chi\u1ebfu h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb v\u00e0 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC khi thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> B\u1ea3o \u0111\u1ea3m ch\u1ee9ng t\u1eeb v\u00e0 d\u1eef li\u1ec7u k\u1ebf to\u00e1n c\u00f3 th\u1ec3 truy xu\u1ea5t, \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra khi c\u1ea7n thi\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn, nhi\u1ec1u kho ho\u1eb7c nhi\u1ec1u k\u00eanh b\u00e1n h\u00e0ng, quy tr\u00ecnh ki\u1ec3m so\u00e1t c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch gi\u1eefa d\u1eef li\u1ec7u b\u00e1n h\u00e0ng, kho v\u00e0 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3053\u308c\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-doanh-nghiep\/\"> \u30d3\u30b8\u30cd\u30b9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 t\u00ecm hi\u1ec3u ph\u01b0\u01a1ng \u00e1n t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n t\u1ed5ng h\u1ee3p s\u1ed5 s\u00e1ch v\u00e0 l\u1eadp b\u00e1o c\u00e1o, c\u00f3 th\u1ec3 xem th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/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;\">. N\u1ebfu c\u1ea7n r\u00e0 so\u00e1t quy tr\u00ecnh, t\u00e0i kho\u1ea3n ho\u1eb7c c\u00e1ch x\u1eed l\u00fd nghi\u1ec7p v\u1ee5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-ke-toan\/\"> \u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p v\u1eeba kinh doanh h\u00e0ng h\u00f3a v\u1eeba cung c\u1ea5p d\u1ecbch v\u1ee5, vi\u1ec7c x\u00e2y d\u1ef1ng quy tr\u00ecnh ri\u00eang cho t\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u0169ng r\u1ea5t c\u1ea7n thi\u1ebft. B\u1ea1n c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-dich-vu\/\"> k\u1ebf to\u00e1n c\u00f4ng ty d\u1ecbch v\u1ee5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ho\u00e0n thi\u1ec7n c\u00e1ch t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n theo m\u00f4 h\u00ecnh kinh doanh th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u1ea7n b\u1ea3o \u0111\u1ea3m ba y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn \u0111\u00fang nghi\u1ec7p v\u1ee5;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c h\u00e0ng h\u00f3a;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 c\u00f4ng n\u1ee3, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p s\u1ed1 li\u1ec7u \u0111\u00e1ng tin c\u1eady cho vi\u1ec7c qu\u1ea3n tr\u1ecb v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n ch\u00fa tr\u1ecdng c\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 chu\u1ea9n h\u00f3a quy tr\u00ecnh mua h\u00e0ng, b\u00e1n h\u00e0ng, ki\u1ec3m k\u00ea, ch\u1ed1t s\u1ed5. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 c\u00e1c c\u00f4ng vi\u1ec7c n\u00e0y gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t, n\u00e2ng cao kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 nh\u00e0 qu\u1ea3n l\u00fd \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\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 b\u00e0i b\u1ea3n kh\u00f4ng ch\u1ec9 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u ghi s\u1ed5 v\u00e0 b\u00e1o c\u00e1o m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n, h\u00e0ng t\u1ed3n kho v\u00e0 k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/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>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/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\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: 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 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i gi\u1eef vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m so\u00e1t h\u00e0ng t\u1ed3n kho, gi\u00e1 v\u1ed1n, doanh thu v\u00e0 c\u00f4ng n\u1ee3. Khi s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch mua b\u00e1n t\u0103ng l\u00ean, doanh nghi\u1ec7p c\u1ea7n m\u1ed9t quy tr\u00ecnh k\u1ebf to\u00e1n ch\u1eb7t ch\u1ebd \u0111\u1ec3 h\u1ea1n ch\u1ebf sai l\u1ec7ch s\u1ed1 li\u1ec7u, ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ebft qu\u1ea3 kinh doanh. T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed1i v\u1edbi n\u0103m t\u00e0i ch\u00ednh thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng. Vi\u1ec7c c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb v\u00e0 quy tr\u00ecnh ghi s\u1ed5 gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10442,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10441","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10441","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=10441"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10441\/revisions"}],"predecessor-version":[{"id":10445,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10441\/revisions\/10445"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/10442"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=10441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=10441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=10441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}