{"id":3102,"date":"2021-12-01T13:33:02","date_gmt":"2021-12-01T06:33:02","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3102"},"modified":"2021-12-01T13:33:02","modified_gmt":"2021-12-01T06:33:02","slug":"ke-toan-doanh-nghiep-phan-mem","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/ke-toan-doanh-nghiep-phan-mem\/","title":{"rendered":"K\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea7n m\u1ec1m"},"content":{"rendered":"

Ngu\u1ed3n: B\u00f9i Th\u00fay H\u00e0, Facebook,16-11-2021<\/em><\/p>\n

1. \u0110\u1eb7c th\u00f9 c\u1ee7a k\u1ebf to\u00e1n cho doanh nghi\u1ec7p ph\u1ea7n m\u1ec1m<\/h2>\n

Doanh nghi\u1ec7p ph\u1ea7n m\u1ec1m kinh doanh v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m ch\u00ednh l\u00e0 ph\u1ea7n m\u1ec1m, c\u00f4ng ngh\u1ec7 ph\u1ea7n m\u1ec1m, ph\u00e2n ph\u1ed1i v\u00e0 ph\u00e1t tri\u1ec3n c\u00e1c s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m nh\u01b0: c\u00e1c ph\u1ea7n m\u1ec1m, c\u00e1c gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m, website, hosting, domain, website, c\u00e1c d\u1ecbch v\u1ee5 \u0111i k\u00e8m.<\/p>\n

C\u0103n c\u1ee9 v\u00e0o c\u00e1c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh, doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m cho DN.<\/p>\n

Th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng, l\u01b0u tr\u1eef v\u00e0 d\u1ec5 d\u00e0ng truy xu\u1ea5t d\u1eef li\u1ec7u khi c\u1ea7n, \u0111\u1ec1 xu\u1ea5t h\u01b0\u1edbng x\u1eed l\u00fd n\u1ebfu c\u00f3 sai s\u00f3t c\u1ee7a ch\u1ee9ng t\u1eeb.<\/p>\n

Th\u1ef1c hi\u1ec7n t\u00ednh doanh thu v\u00e0 l\u1ee3i nhu\u1eadn theo th\u00e1ng, qu\u00fd, n\u0103m,… \u0111\u1ec3 b\u00e1o c\u00e1o v\u00e0 ph\u1ea3n \u00e1nh doanh thu d\u1ecbch v\u1ee5 v\u00e0 x\u00e1c nh\u1eadn \u0111\u00fang k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

T\u00ednh to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n ph\u1ea3n \u00e1nh, b\u00e1o c\u00e1o c\u00e1c kho\u1ea3n chi ph\u00ed, nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u1ee7a DN nh\u01b0: Chi ph\u00ed thi\u1ebft b\u1ecb m\u00e1y m\u00f3c, trang thi\u1ebft b\u1ecb l\u00e0m vi\u1ec7c,…<\/p>\n

T\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ee7a DN theo \u0111\u00fang th\u1eddi gian, \u0111\u00fang quy tr\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n

Theo d\u00f5i v\u00e0 ph\u00e2n b\u1ed5 CCDC h\u1ee3p l\u00fd \u0111\u1ec3 t\u00ednh chi ph\u00ed. T\u00ednh \u0111\u1ecbnh m\u1ee9c ti\u00eau hao CCDC.<\/p>\n

Th\u1ef1c hi\u1ec7n l\u00e0m s\u1ed5 s\u00e1ch, k\u00ea khai c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho DN.<\/p>\n

Th\u1ef1c hi\u1ec7n Quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/p>\n

\"\"<\/p>\n

2. H\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p ph\u1ea7n m\u1ec1m<\/h2>\n

Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u1ea1ch to\u00e1n doanh thu, ghi:<\/p>\n

N\u1ee3 TK 131<\/p>\n

C\u00f3 TK 5113<\/p>\n

T\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/p>\n

Y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb l\u01b0\u01a1ng nh\u00e2n vi\u00ean thi\u1ebft k\u1ebf, chi ph\u00ed ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c thi\u1ebft k\u1ebf, chi ph\u00ed s\u1ea3n xu\u1ea5t chung (Kh\u1ea5u hao c\u00f4ng c\u1ee5, d\u1ecbch v\u1ee5 mua ngo\u00e0i nh\u01b0 \u0111i\u1ec7n, internet,…).<\/p>\n

T\u1eadp h\u1ee3p chi ph\u00ed \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh TK 154: TK 622, TK 627<\/p>\n

Chi ph\u00ed nh\u00e2n c\u00f4ng<\/p>\n

Chi ph\u00ed: N\u1ee3 TK 627\/C\u00f3 TK 334, 3382, 3383, 3384, 3386<\/p>\n

Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, khi mua ghi:<\/p>\n

N\u1ee3 TK 6273, 242, 1331<\/p>\n

C\u00f3 TK 331, 1121…<\/p>\n

Ph\u00e2n b\u1ed5 h\u00e0ng th\u00e1ng, ghi:<\/p>\n

N\u1ee3 TK 6273<\/p>\n

C\u00f3 TK 242<\/p>\n

N\u1ebfu l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, khi mua ghi:<\/p>\n

N\u1ee3 TK 211, 1331<\/p>\n

C\u00f3 TK 331, 1121<\/p>\n

Ph\u00e2n b\u1ed5 kh\u1ea5u hao h\u00e0ng th\u00e1ng, ghi:<\/p>\n

N\u1ee3 TK 6274<\/p>\n

C\u00f3 TK 214<\/p>\n

\u0110\u1ed1i v\u1edbi CCDC, TSC\u0110 th\u00ec ph\u1ea3i c\u00f3 B\u1ea3ng theo d\u00f5i ph\u00e2n b\u1ed5 => Ph\u00e2n b\u1ed5 v\u00e0o cu\u1ed1i h\u00e0ng th\u00e1ng
\nChi chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i<\/p>\n

N\u1ee3 TK 6277, 1331<\/p>\n

C\u00f3 TK 331, 1121…<\/p>\n

Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c<\/p>\n

N\u1ee3 TK 6278, 1331<\/p>\n

C\u00f3 TK 111, 1121<\/p>\n

H\u00e0ng k\u1ef3 k\u1ebft chuy\u1ec3n chi ph\u00ed d\u1edf dang \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh d\u1ecbch v\u1ee5, ghi:<\/p>\n

N\u1ee3 TK 154<\/p>\n

C\u00f3 TK 622, 627<\/p>\n

X\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n d\u1ecbch v\u1ee5 cu\u1ed1i th\u00e1ng, ghi:<\/p>\n

N\u1ee3 TK 632<\/p>\n

C\u00f3 TK 154.<\/p>\n","protected":false},"excerpt":{"rendered":"

<\/div>
<\/div>