{"id":2976,"date":"2021-11-19T15:03:07","date_gmt":"2021-11-19T08:03:07","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2976"},"modified":"2021-11-19T15:03:45","modified_gmt":"2021-11-19T08:03:45","slug":"5-kien-thuc-can-ban-nhat-ve-ke-toan-ban-can-phai-nho","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/5-kien-thuc-can-ban-nhat-ve-ke-toan-ban-can-phai-nho\/","title":{"rendered":"5 ki\u1ebfn th\u1ee9c c\u0103n b\u1ea3n nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n b\u1ea1n c\u1ea7n ph\u1ea3i nh\u1edb"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: B\u00f9i V\u0169 Th\u1ea3o Linh, Facebook, 15-11-2021<\/em><\/p>\n<h2>1. Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n<\/h2>\n<p>T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<h2><strong>2. 9 lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/h2>\n<ul>\n<li>Lo\u1ea1i 1 + 2: L\u00e0 T\u00e0i s\u1ea3n,Ph\u00e1t sinh t\u0103ng ghi N\u1ee3, Ph\u00e1t sinh gi\u1ea3m ghi c\u00f3, s\u1ed1 d\u01b0 n\u1eb1m b\u00ean N\u1ee2.<\/li>\n<li>Lo\u1ea1i 3 + 4: L\u00e0 Ngu\u1ed3n v\u1ed1n, PS t\u0103ng ghi C\u00f3, PS gi\u1ea3m ghi N\u1ee3, s\u1ed1 d\u01b0 n\u1eb1m b\u00ean C\u00d3. (Ng\u01b0\u1ee3c l\u1ea1i lo\u1ea1i 1 + 2).<\/li>\n<li>Lo\u1ea1i 5 + 7: L\u00e0 doanh thu, PS t\u0103ng ghi C\u00f3, v\u00e0 ghi b\u00ean N\u1ee3 khi k\u1ebft chuy\u1ec3n qua 911. KO c\u00f3 s\u1ed1 d\u01b0.<\/li>\n<li>Lo\u1ea1i 6 + 8: L\u00e0 chi ph\u00ed, PS t\u0103ng ghi N\u1ee3, v\u00e0 ghi b\u00ean c\u00f3 khi k\u1ebft chuy\u1ec3n qua 911 (Ng\u1ef1\u01a1c l\u1ea1i lo\u1ea1i 5 + 7). KH\u00d4NG c\u00f3 s\u1ed1 d\u01b0.<\/li>\n<li>Lo\u1ea1i 9: X\u00e1c \u0111\u1ecbnh KQKD, B\u00ean n\u1ee3 911 l\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed (N\u1ee3 9..\/C\u00f3 6\u2026,8\u2026) v\u00e0 k\u1ebft chuy\u1ec3n l\u00e3i ( C\u00f3 421 ), B\u00ean C\u00f3 911 l\u00e0 k\u1ebft chuy\u1ec3n doanh thu (N\u1ee3 5\u2026, 7\u2026\/C\u00f3 911) v\u00e0 K\u1ebft chuy\u1ec3n l\u1ed7 (N\u1ee3 421).<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>Ngo\u1ea1i l\u1ec7:<\/strong><\/span><\/p>\n<ul>\n<li>TK 229, 214: Ghi nh\u1eadn ng\u01b0\u1ee3c l\u1ea1i v\u1edbi lo\u1ea1i 1 + 2.<\/li>\n<li>TK 331, 333,334, 338: T\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh, C\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 HO\u1eb6C b\u00ean C\u00f3.<\/li>\n<li>TK 421: c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 ho\u1eb7c b\u00ean C\u00f3, v\u00ec c\u00f3 th\u1ec3 l\u1ed7 ho\u1eb7c l\u00e3i.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-2977\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/5-kien-thuc-ke-toan.jpg\" alt=\"\" width=\"1195\" height=\"647\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/5-kien-thuc-ke-toan.jpg 1195w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/5-kien-thuc-ke-toan-300x162.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/5-kien-thuc-ke-toan-1024x554.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/5-kien-thuc-ke-toan-768x416.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/5-kien-thuc-ke-toan-50x27.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/5-kien-thuc-ke-toan-60x32.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/5-kien-thuc-ke-toan-100x54.jpg 100w\" sizes=\"(max-width: 1195px) 100vw, 1195px\" \/><\/p>\n<h2>3. Ph\u01b0\u01a1ng ph\u00e1p theo d\u00f5i h\u00e0ng t\u1ed3n kho<\/h2>\n<p>K\u00ea khai th\u01b0\u1eddng xuy\u00ean: Theo d\u00f5i \u0111\u1ea7u k\u1ef3, nh\u1eadp, xu\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh cu\u1ed1i k\u1ef3 trong kho c\u00f2n bao nhi\u00eau?<\/p>\n<p style=\"text-align: center;\"><strong>T\u1ed3n cu\u1ed1i = T\u1ed3n \u0111\u1ea7u + Nh\u1eadp &#8211; Xu\u1ea5t<\/strong><\/p>\n<p>Ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3: Kh\u00f4ng theo d\u00f5i l\u01b0\u1ee3ng h\u00e0ng xu\u1ea5t ra. Ch\u1ec9 theo d\u00f5i \u0111\u1ea7u k\u1ef3, nh\u1eadp v\u00e0 cu\u1ed1i k\u1ef3 ki\u1ec3m kho x\u00e1c \u0111\u1ecbnh t\u1ed3n cu\u1ed1i k\u1ef3 l\u00e0 bao nhi\u00eau \u0111\u1ec3 quy ra xu\u1ea5t bao nhi\u00eau?<\/p>\n<p style=\"text-align: center;\"><strong>Xu\u1ea5t = T\u1ed3n \u0111\u1ea7u + Nh\u1eadp &#8211; T\u1ed3n cu\u1ed1i<\/strong><\/p>\n<h2>4. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/h2>\n<ul>\n<li>FIFO<\/li>\n<li>Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/li>\n<li>B\u00ecnh qu\u00e2n: b\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3, b\u00ecnh qu\u00e2n th\u1eddi \u0111i\u1ec3m (m\u1ed7i l\u1ea7n xu\u1ea5t)<\/li>\n<\/ul>\n<h2>5. Nh\u00f3m t\u00e0i kho\u1ea3n c\u1ea7n nh\u1edb<\/h2>\n<ul>\n<li>Nh\u00f3m ti\u1ec1n: 111, 112, 113<\/li>\n<li>Nh\u00f3m h\u00e0ng t\u1ed3n kho: 151, 152, 153, 154, 155, 156, 157<\/li>\n<li>Nh\u00f3m TSCD: 211, 212, 213, 214 (kh\u1ea5u hao TSC\u0110), 241 (x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n)<\/li>\n<li>K\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c: 244, 344<\/li>\n<li>C\u00f4ng n\u1ee3: 131, 331, 138, 338<\/li>\n<li>Thu\u1ebf: 1331, 333 (33311, 33312, 3333, 3334, 3335)<\/li>\n<li>L\u01b0\u01a1ng: 334<\/li>\n<li>Vay: 341<\/li>\n<li>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc: 242<\/li>\n<li>V\u1ed1n: 411<\/li>\n<li>Qu\u1ef9: 353, 414, 441<\/li>\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t: 621, 622, 627<\/li>\n<li>Gi\u00e1 th\u00e0nh, gi\u00e1 v\u1ed1n: 631, 632<\/li>\n<li>Doanh thu: 511, 515, 711<\/li>\n<li>Chi ph\u00ed c\u00f4ng ty: 635, 641, 642, 811<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/5-kien-thuc-can-ban-nhat-ve-ke-toan-ban-can-phai-nho\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/5-kien-thuc-can-ban-nhat-ve-ke-toan-ban-can-phai-nho\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/5-kien-thuc-can-ban-nhat-ve-ke-toan-ban-can-phai-nho\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=5%20ki%E1%BA%BFn%20th%E1%BB%A9c%20c%C4%83n%20b%E1%BA%A3n%20nh%E1%BA%A5t%20v%E1%BB%81%20k%E1%BA%BF%20to%C3%A1n%20b%E1%BA%A1n%20c%E1%BA%A7n%20ph%E1%BA%A3i%20nh%E1%BB%9B&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2F5-kien-thuc-can-ban-nhat-ve-ke-toan-ban-can-phai-nho%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/5-kien-thuc-can-ban-nhat-ve-ke-toan-ban-can-phai-nho\/', '5%20ki%E1%BA%BFn%20th%E1%BB%A9c%20c%C4%83n%20b%E1%BA%A3n%20nh%E1%BA%A5t%20v%E1%BB%81%20k%E1%BA%BF%20to%C3%A1n%20b%E1%BA%A1n%20c%E1%BA%A7n%20ph%E1%BA%A3i%20nh%E1%BB%9B', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: B\u00f9i V\u0169 Th\u1ea3o Linh, Facebook, 15-11-2021 1. Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu 2. 9 lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Lo\u1ea1i 1 + 2: L\u00e0 T\u00e0i s\u1ea3n,Ph\u00e1t sinh t\u0103ng ghi N\u1ee3, Ph\u00e1t sinh gi\u1ea3m ghi c\u00f3, s\u1ed1 d\u01b0 n\u1eb1m b\u00ean&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[103],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>5 ki\u1ebfn th\u1ee9c c\u0103n b\u1ea3n nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n b\u1ea1n c\u1ea7n ph\u1ea3i nh\u1edb - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/5-kien-thuc-can-ban-nhat-ve-ke-toan-ban-can-phai-nho\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"5 ki\u1ebfn th\u1ee9c c\u0103n b\u1ea3n nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n b\u1ea1n c\u1ea7n ph\u1ea3i nh\u1edb - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: B\u00f9i V\u0169 Th\u1ea3o Linh, Facebook, 15-11-2021 1. 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