{"id":3146,"date":"2021-12-07T09:49:49","date_gmt":"2021-12-07T02:49:49","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3146"},"modified":"2021-12-07T09:49:49","modified_gmt":"2021-12-07T02:49:49","slug":"ke-toan-doanh-thu-cua-hop-dong-xay-dung","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/ke-toan-doanh-thu-cua-hop-dong-xay-dung\/","title":{"rendered":"K\u1ebf to\u00e1n doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: B\u00f9i Th\u00fay H\u00e0, Facebook, 01-12-2021<\/em><\/p>\n<h2>1. Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/h2>\n<p>Doanh thu ban \u0111\u1ea7u \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p>C\u00e1c kho\u1ea3n t\u0103ng, gi\u1ea3m khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c n\u1ebfu c\u00e1c kho\u1ea3n n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m thay \u0111\u1ed5i doanh thu, v\u00e0 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c:<\/p>\n<ul>\n<li>Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 t\u0103ng hay gi\u1ea3m \u1edf t\u1eebng th\u1eddi k\u1ef3.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">V\u00ed d\u1ee5: Nh\u00e0 th\u1ea7u v\u00e0 kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 \u0111\u1ed3ng \u00fd v\u1edbi nhau v\u1ec1 c\u00e1c thay \u0111\u1ed5i v\u00e0 c\u00e1c y\u00eau c\u1ea7u l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng trong k\u1ef3 ti\u1ebfp theo so v\u1edbi h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn l\u1ea7n \u0111\u1ea7u ti\u00ean; Doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u1edbi gi\u00e1 c\u1ed1 \u0111\u1ecbnh c\u00f3 th\u1ec3 t\u0103ng v\u00ec l\u00fd do gi\u00e1 c\u1ea3 t\u0103ng l\u00ean;<\/p>\n<p style=\"padding-left: 40px;\">Doanh thu theo h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 b\u1ecb gi\u1ea3m do nh\u00e0 th\u1ea7u kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang ti\u1ebfn \u0111\u1ed9 ho\u1eb7c kh\u00f4ng \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng; Khi h\u1ee3p \u0111\u1ed3ng v\u1edbi gi\u00e1 c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh m\u1ee9c gi\u00e1 c\u1ed1 \u0111\u1ecbnh cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh th\u00ec doanh thu theo h\u1ee3p \u0111\u1ed3ng s\u1ebd t\u0103ng ho\u1eb7c gi\u1ea3m khi kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u0103ng ho\u1eb7c gi\u1ea3m.<\/p>\n<ul>\n<li>Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng l\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 th\u00eam tr\u1ea3 cho nh\u00e0 th\u1ea7u n\u1ebfu nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1t hay v\u01b0\u1ee3t m\u1ee9c y\u00eau c\u1ea7u. Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng khi c\u00f3 \u0111\u1ee7 2 \u0111i\u1ec1u ki\u1ec7n: (i) Ch\u1eafc ch\u1eafn \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c m\u1ed9t s\u1ed1 ti\u00eau chu\u1ea9n c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng; (ii) Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/li>\n<\/ul>\n<p>Kho\u1ea3n thanh to\u00e1n kh\u00e1c m\u00e0 nh\u00e0 th\u1ea7u thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng hay m\u1ed9t b\u00ean kh\u00e1c \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho c\u00e1c chi ph\u00ed kh\u00f4ng bao g\u1ed3m trong gi\u00e1 h\u1ee3p \u0111\u1ed3ng. V\u00ed d\u1ee5: S\u1ef1 ch\u1eadm tr\u1ec5 do kh\u00e1ch h\u00e0ng g\u00e2y n\u00ean; Sai s\u00f3t trong c\u00e1c ch\u1ec9 ti\u00eau k\u1ef9 thu\u1eadt ho\u1eb7c thi\u1ebft k\u1ebf v\u00e0 c\u00e1c tranh ch\u1ea5p v\u1ec1 c\u00e1c thay \u0111\u1ed5i trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u0103ng th\u00eam t\u1eeb c\u00e1c kho\u1ea3n thanh to\u00e1n tr\u00ean c\u00f2n t\u00f9y thu\u1ed9c v\u00e0o r\u1ea5t nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn v\u00e0 th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 c\u1ee7a nhi\u1ec1u cu\u1ed9c \u0111\u00e0m ph\u00e1n. Do \u0111\u00f3, c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng khi:<\/p>\n<ul>\n<li>C\u00e1c cu\u1ed9c th\u1ecfa thu\u1eadn \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 l\u00e0 kh\u00e1ch h\u00e0ng s\u1ebd ch\u1ea5p thu\u1eadn b\u1ed3i th\u01b0\u1eddng;<\/li>\n<li>Kho\u1ea3n thanh to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng ch\u1ea5p thu\u1eadn v\u00e0 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3149\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xay-dung.jpg\" alt=\"\" width=\"1199\" height=\"671\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xay-dung.jpg 1199w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xay-dung-300x168.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xay-dung-1024x573.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xay-dung-768x430.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xay-dung-50x28.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xay-dung-60x34.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xay-dung-100x56.jpg 100w\" sizes=\"(max-width: 1199px) 100vw, 1199px\" \/><\/p>\n<h2>2. Ghi nh\u1eadn doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/h2>\n<p>Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, th\u00ec doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh do nh\u00e0 th\u1ea7u t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0o ng\u00e0y l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00f3a \u0111\u01a1n thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp hay ch\u01b0a v\u00e0 s\u1ed1 ti\u1ec1n ghi tr\u00ean ho\u00e1 \u0111\u01a1n l\u00e0 bao nhi\u00eau.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn, th\u00ec doanh thu v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn trong k\u1ef3 ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/p>\n<p>Khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng kh\u00f4ng th\u1ec3 \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, th\u00ec:<\/p>\n<p>Doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ph\u00e1t sinh m\u00e0 vi\u1ec7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn;<\/p>\n<p>Chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3 khi c\u00e1c chi ph\u00ed n\u00e0y \u0111\u00e3 ph\u00e1t sinh.<\/p>\n<h2>3. K\u1ebf to\u00e1n doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/h2>\n<p>Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, th\u00ec k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh (Kh\u00f4ng ph\u1ea3i h\u00f3a \u0111\u01a1n) do nh\u00e0 th\u1ea7u t\u1ef1 x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 337: Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (TK 5111)<\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n GTGT \u0111\u01b0\u1ee3c l\u1eadp theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u00e3 ghi trong h\u1ee3p \u0111\u1ed3ng, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 131: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 337: Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n<p>Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do kh\u00e1ch h\u00e0ng tr\u1ea3, ho\u1eb7c nh\u1eadn ti\u1ec1n kh\u00e1ch h\u00e0ng \u1ee9ng tr\u01b0\u1edbc, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112,&#8230;<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 131: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT tr\u00ean c\u01a1 s\u1edf ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn; C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n GTGT, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112, 131,&#8230;<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (TK 5111)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n<p>Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng tr\u1ea3 ph\u1ee5 th\u00eam cho nh\u00e0 th\u1ea7u khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112, 131,&#8230;<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (TK 5111)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n<p>Kho\u1ea3n b\u1ed3i th\u01b0\u1eddng thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng hay b\u00ean kh\u00e1c \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho c\u00e1c chi ph\u00ed kh\u00f4ng bao g\u1ed3m trong gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (V\u00ed d\u1ee5: S\u1ef1 ch\u1eadm tr\u1ec5 do kh\u00e1ch h\u00e0ng g\u00e2y n\u00ean; Sai s\u00f3t trong c\u00e1c ch\u1ec9 ti\u00eau k\u1ef9 thu\u1eadt ho\u1eb7c thi\u1ebft k\u1ebf v\u00e0 c\u00e1c tranh ch\u1ea5p v\u1ec1 c\u00e1c thay \u0111\u1ed5i trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112, 131,&#8230;<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (TK 5111)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (N\u1ebfu c\u00f3)<\/p>\n<p>Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh ho\u1eb7c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc t\u1eeb kh\u00e1ch h\u00e0ng, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112,&#8230;<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 131: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\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\/ke-toan-doanh-thu-cua-hop-dong-xay-dung\/'><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\/ke-toan-doanh-thu-cua-hop-dong-xay-dung\/\" 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\/ke-toan-doanh-thu-cua-hop-dong-xay-dung\/\" 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=K%E1%BA%BF%20to%C3%A1n%20doanh%20thu%20c%E1%BB%A7a%20h%E1%BB%A3p%20%C4%91%E1%BB%93ng%20x%C3%A2y%20d%E1%BB%B1ng&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fke-toan-doanh-thu-cua-hop-dong-xay-dung%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\/ke-toan-doanh-thu-cua-hop-dong-xay-dung\/', 'K%E1%BA%BF%20to%C3%A1n%20doanh%20thu%20c%E1%BB%A7a%20h%E1%BB%A3p%20%C4%91%E1%BB%93ng%20x%C3%A2y%20d%E1%BB%B1ng', '' )\" ><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 Th\u00fay H\u00e0, Facebook, 01-12-2021 1. Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng Doanh thu ban \u0111\u1ea7u \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng; C\u00e1c kho\u1ea3n t\u0103ng, gi\u1ea3m khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c n\u1ebfu c\u00e1c kho\u1ea3n n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[120],"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>K\u1ebf to\u00e1n doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng - 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\/ke-toan-doanh-thu-cua-hop-dong-xay-dung\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"K\u1ebf to\u00e1n doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: B\u00f9i Th\u00fay H\u00e0, Facebook, 01-12-2021 1. 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