{"id":3152,"date":"2021-12-07T09:59:00","date_gmt":"2021-12-07T02:59:00","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3152"},"modified":"2021-12-07T09:59:00","modified_gmt":"2021-12-07T02:59:00","slug":"cach-hach-toan-ke-toan-san-xuat-may-mac","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-ke-toan-san-xuat-may-mac\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t may m\u1eb7c"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: B\u00f9i Th\u00fay H\u00e0, Facebook. 22-11-2021<\/em><\/p>\n<p>H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t may m\u1eb7c quan tr\u1ecdng nh\u1ea5t \u0111\u00f3 l\u00e0 t\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh chi ph\u00ed gia c\u00f4ng v\u00e0 theo d\u00f5i \u0111\u01b0\u1ee3c xu\u1ea5t nh\u1eadp t\u1ed3n l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 gia c\u00f4ng v\u00e0 giao cho kh\u00e1ch h\u00e0ng.<\/p>\n<h2>1. \u0110\u1eb7c \u0111i\u1ec3m k\u1ebf to\u00e1n doanh nghi\u1ec7p doanh nghi\u1ec7p may m\u1eb7c<\/h2>\n<p>M\u1ed7i ng\u00e0nh ngh\u1ec1 c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang v\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n s\u1ebd ho\u00e0n to\u00e0n kh\u00e1c nhau, kh\u00f4ng ng\u00e0nh n\u00e0o gi\u1ed1ng ng\u00e0nh n\u00e0o. \u0110\u1ed1i v\u1edbi ng\u00e0nh may m\u1eb7c th\u00ec c\u0169ng c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang v\u1ec1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb,&#8230;<\/p>\n<p>\u0110\u1ec3 ho\u00e0n th\u00e0nh t\u1ed1t c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n doanh nghi\u1ec7p (DN) may m\u1eb7c th\u00ec ph\u1ea3i ph\u1ea3i n\u1eafm v\u1eefng nh\u1eefng nghi\u1ec7p v\u1ee5 ri\u00eang \u0111\u1ec3 h\u1ed7 tr\u1ee3 t\u1ed1t nh\u1ea5t cho c\u00f4ng vi\u1ec7c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang c\u1ee7a ng\u00e0nh may m\u1eb7c: C\u00f3 2 m\u00f4 h\u00ecnh kinh doanh c\u1ee7a DN may m\u1eb7c l\u00e0 DN th\u01b0\u01a1ng m\u1ea1i v\u00e0 DN s\u1ea3n xu\u1ea5t. M\u1ed7i lo\u1ea1i h\u00ecnh DN s\u1ebd c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang v\u1ec1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, kh\u00e1ch h\u00e0ng, k\u1ebf ho\u1ea1ch kinh doanh,&#8230; T\u1eeb \u0111\u00f3 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u0169ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i kh\u00e1c nhau.<\/p>\n<p><strong>Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i may m\u1eb7c<\/strong><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi DN th\u01b0\u01a1ng m\u1ea1i may m\u1eb7c th\u00ec nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n xoay quanh v\u1ea5n \u0111\u1ec1: Qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a, nh\u1eadp h\u00e0ng, b\u00e1n h\u00e0ng.<\/li>\n<li>DN th\u01b0\u01a1ng m\u1ea1i \u0111\u1eb7t thu\u00ea gia c\u00f4ng, \u0111\u1eb7t gia c\u00f4ng theo t\u1eebng \u0111\u01a1n \u0111\u1eb7t h\u00e0ng v\u1edbi c\u00e1c m\u00e3 h\u00e0ng kh\u00e1c nhau. V\u1ea3i l\u00e0 do \u0111\u01a1n v\u1ecb \u0111\u1eb7t gia c\u00f4ng cung c\u1ea5p, v\u00ec th\u1ebf DN nh\u1eadn gia c\u00f4ng kh\u00f4ng c\u1ea7n t\u00ednh gi\u00e1 v\u1ed1n nguy\u00ean li\u1ec7u.<\/li>\n<li>\u0110\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t s\u1ebd ch\u1ecbu c\u00e1c chi ph\u00ed v\u1ec1 nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t chung nh\u01b0 m\u00e1y m\u00f3c, \u0111i\u1ec7n, nh\u00e2n c\u00f4ng,&#8230; \u0111\u1ec3 th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t.<\/li>\n<li>\u0110\u01a1n gi\u00e1 c\u1ee7a h\u00e0ng gia c\u00f4ng may m\u1eb7c \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng m\u1eb7t h\u00e0ng ho\u1eb7c theo \u0111\u01a1n h\u00e0ng gia c\u00f4ng t\u00f9y th\u1ecfa thu\u1eadn gi\u1eefa 2 b\u00ean .T\u1eeb \u0111\u00f3 t\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. C\u00e1c m\u1eb7t h\u00e0ng sau khi gia c\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c duy\u1ec7t m\u1eabu v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c giao h\u00e0ng cho \u0111\u01a1n v\u1ecb \u0111\u1eb7t gia c\u00f4ng.<\/li>\n<\/ul>\n<p><strong>Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng may m\u1eb7c<\/strong><\/p>\n<p>DN s\u1ea3n xu\u1ea5t th\u01b0\u1eddng l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh ho\u1eb7c nh\u1eadn gia c\u00f4ng h\u00e0ng may m\u1eb7c t\u1eeb DN th\u01b0\u01a1ng m\u1ea1i (N\u00eau tr\u00ean). Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a DN s\u1ea3n xu\u1ea5t may m\u1eb7c ph\u1ee9c t\u1ea1p h\u01a1n b\u1edfi quy tr\u00ecnh s\u1ea3n xu\u1ea5t h\u00e0ng may m\u1eb7c ph\u1ee5 thu\u1ed9c v\u00e0o r\u1ea5t nhi\u1ec1u y\u1ebfu t\u1ed1: Nguy\u00ean li\u1ec7u, nh\u00e2n c\u00f4ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung,&#8230;<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p DN nh\u1eadn gia c\u00f4ng th\u00ec kh\u00f4ng c\u1ea7n h\u1ea1ch to\u00e1n chi ph\u00ed nguy\u00ean li\u1ec7u v\u00e0 ng\u01b0\u1ee3c l\u1ea1i DN s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng may m\u1eb7c th\u00ec kh\u00f4ng th\u1ec3 b\u1ecf qua b\u01b0\u1edbc n\u00e0y.<\/p>\n<p>Nh\u01b0 v\u1eady, t\u00f9y v\u00e0o t\u1eebng \u0111\u1eb7c th\u00f9 c\u1ee7a m\u00f4 h\u00ecnh DN v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec \u0111\u1eb7c th\u00f9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n DN may m\u1eb7c c\u0169ng c\u00f3 s\u1ef1 kh\u00e1c nhau nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3153\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac.jpg\" alt=\"\" width=\"1199\" height=\"629\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac.jpg 1199w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-1024x537.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-768x403.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-100x52.jpg 100w\" sizes=\"(max-width: 1199px) 100vw, 1199px\" \/><\/p>\n<h2>2. C\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p may m\u1eb7c<\/h2>\n<p>Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n DN may m\u1eb7c g\u1ed3m: K\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, k\u1ebf to\u00e1n kho, k\u1ebf to\u00e1n l\u01b0\u01a1ng.<\/p>\n<h3>2.1. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u<\/h3>\n<p>Nghi\u1ec7p v\u1ee5 ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n DN may m\u1eb7c l\u00e0 theo d\u00f5i, t\u00ednh to\u00e1n, ki\u1ec3m tra c\u00e1c nguy\u00ean v\u1eadt li\u1ec7u s\u1ea3n xu\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t lu\u00f4n di\u1ec5n ra. C\u00e1c nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u g\u1ed3m:<\/p>\n<p>Ki\u1ec3m tra v\u00e0 theo d\u00f5i s\u1ed1 li\u1ec7u phi\u1ebfu nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 \u0111\u1ec3 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u1eadt t\u01b0.<\/p>\n<p>T\u1ed5ng h\u1ee3p l\u00ean s\u1ed5 t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t, l\u1eadp b\u1ea3ng k\u00ea, b\u1ea3ng t\u00ednh gi\u00e1 th\u1ef1c t\u1ebf v\u1eadt li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5; B\u1ea3ng ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n (Ho\u1eb7c h\u00f3a \u0111\u01a1n ki\u00eam phi\u1ebfu xu\u1ea5t kho) c\u1ee7a b\u00ean b\u00e1n \u0111\u1ec3 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi b\u00e1n l\u00ean Nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb.<\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, b\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng, b\u1ea3ng ph\u00e2n b\u1ed5 l\u01b0\u01a1ng,&#8230; K\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/p>\n<p>C\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng:<\/p>\n<ul>\n<li>TK 152: Nguy\u00ean li\u1ec7u v\u1eadt li\u1ec7u.<\/li>\n<li>TK 1521 Nguy\u00ean li\u1ec7u v\u1eadt li\u1ec7u ch\u00ednh (V\u1ea3i ch\u00ednh, v\u1ea3i n\u1ec9,&#8230;).<\/li>\n<li>TK 1522: Nguy\u00ean li\u1ec7u v\u1eadt li\u1ec7u ph\u1ee5 (Kim, ch\u1ec9, kh\u00f3a, m\u1ebfch,&#8230;).<\/li>\n<li>TK 153: C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/li>\n<li>TK 111: Ti\u1ec1n m\u1eb7t.<\/li>\n<li>TK 112: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/li>\n<li>TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li>TK 621: Chi ph\u00ed nguy\u00ean li\u1ec7u v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/li>\n<li>Ngo\u00e0i ra k\u1ebf to\u00e1n c\u00f2n s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan nh\u01b0: TK 141, TK 131, TK 133, TK 627, TK 642,&#8230;<\/li>\n<\/ul>\n<h3>2.2. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n kho<\/h3>\n<p>Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n kho nh\u01b0 sau:<\/p>\n<p>Theo d\u00f5i t\u1eebng \u0111\u01a1n h\u00e0ng, ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb nh\u1eadp xu\u1ea5t h\u00e0ng ng\u00e0y \u0111\u1ec3 n\u1eafm r\u00f5 s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho c\u1ee7a ph\u1ee5 li\u1ec7u, v\u1eadt t\u01b0,&#8230; \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/p>\n<p>Theo d\u00f5i ti\u1ebfn \u0111\u1ed9, qu\u1ea3n l\u00fd s\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng \u0111\u01a1n h\u00e0ng gia c\u00f4ng ngo\u00e0i n\u1ebfu c\u00f3.<\/p>\n<p>L\u1eadp c\u00e1c b\u00e1o c\u00e1o h\u00e0ng th\u00e0nh ph\u1ea9m xu\u1ea5t nh\u1eadp kho cho t\u1eebng \u0111\u01a1n h\u00e0ng.<\/p>\n<p>Ki\u1ec3m tra v\u00e0 th\u1ed1ng k\u00ea s\u1ed1 l\u01b0\u1ee3ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u1eadt t\u01b0 kho v\u00e0 \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng t\u00e0i s\u1ea3n \u0111\u1ec3 l\u1eadp b\u1ea3ng kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<p>C\u00e1c t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng:<\/p>\n<ul>\n<li>TK 152: Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/li>\n<li>TK 154: Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/li>\n<li>TK 155: Th\u00e0nh ph\u1ea9m.<\/li>\n<li>TK 156: H\u00e0ng h\u00f3a.<\/li>\n<li>TK 158: H\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf.<\/li>\n<li>TK 214: Kh\u1ea5u hao TSC\u0110.<\/li>\n<\/ul>\n<p>2.3. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/p>\n<p>Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng DN may m\u1eb7c c\u1ea7n th\u1ef1c hi\u1ec7n:<\/p>\n<p>Ph\u1ed1i h\u1ee3p v\u1edbi ph\u00f2ng nh\u00e2n s\u1ef1, c\u00f9ng v\u1edbi tr\u01b0\u1edfng chuy\u1ec1n \u0111\u1ec3 n\u1eafm r\u00f5 danh s\u00e1ch c\u00f4ng nh\u00e2n, \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n cho t\u1eebng c\u00f4ng nh\u00e2n.<\/p>\n<p>T\u1ed5ng k\u1ebft c\u00f4ng, gi\u1edd l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng c\u00f4ng nh\u00e2n, t\u00f9y theo v\u1ecb tr\u00ed l\u00e0m vi\u1ec7c v\u00e0 gi\u00e1 c\u1ee7a t\u1eebng c\u00f4ng \u0111o\u1ea1n \u0111\u00e3 chia \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng ch\u00ednh x\u00e1c cho t\u1eebng c\u00f4ng nh\u00e2n.<\/p>\n<p>N\u1ebfu DN c\u00f3 gi\u1edd t\u0103ng ca th\u00ec b\u1ea1n ph\u1ea3i t\u00ednh ti\u1ec1n l\u01b0\u01a1ng s\u1ed1 gi\u1edd t\u0103ng ca theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a c\u00f4ng nh\u00e2n v\u00e0 DN.<\/p>\n<p>L\u1eadp b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng, l\u1eadp phi\u1ebfu chi v\u00e0 ph\u00e1t l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a DN.<\/p>\n<p>H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m cho DN may m\u1eb7c:<\/p>\n<ul>\n<li>TK 154: B\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t (Th\u00f4ng t\u01b0 133\/2016\/TT-BTC).<\/li>\n<li>TK 622: Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/li>\n<li>TK 627: L\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, \u0111\u1ed9i (Th\u00f4ng t\u01b0 200\/2014\/TT-BTC).<\/li>\n<li>TK 642: L\u01b0\u01a1ng b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd DN (Th\u00f4ng t\u01b0 133\/2016\/TT-BTC d\u00f9ng TK 6422).<\/li>\n<li>TK 641: L\u01b0\u01a1ng b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng (Th\u00f4ng t\u01b0 133\/2016\/TT-BTC d\u00f9ng TK 6421).<\/li>\n<\/ul>\n<h3>2.4. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p may m\u1eb7c<\/h3>\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a DN may m\u1eb7c l\u00e0 m\u1ed9t lo\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t DN may m\u1eb7c t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m (3 th\u00e1ng, 6 th\u00e1ng ho\u1eb7c 1 n\u0103m).<\/p>\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n g\u1ed3m hai ph\u1ea7n ch\u00ednh l\u00e0 T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n. Trong \u0111\u00f3, t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n lu\u00f4n lu\u00f4n b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb ngu\u1ed3n v\u1ed1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m. Kho\u1ea3n m\u1ee5c T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia l\u00e0m hai ph\u1ea7n g\u1ed3m t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, kho\u1ea3n m\u1ee5c Ngu\u1ed3n v\u1ed1n g\u1ed3m n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 h\u1eefu.<\/p>\n<p>C\u00e1c s\u1ed1 li\u1ec7u c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i c\u1ee7a DN<\/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\/cach-hach-toan-ke-toan-san-xuat-may-mac\/'><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 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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. 22-11-2021 H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t may m\u1eb7c quan tr\u1ecdng nh\u1ea5t \u0111\u00f3 l\u00e0 t\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh chi ph\u00ed gia c\u00f4ng v\u00e0 theo d\u00f5i \u0111\u01b0\u1ee3c xu\u1ea5t nh\u1eadp t\u1ed3n l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 gia c\u00f4ng v\u00e0 giao cho kh\u00e1ch h\u00e0ng. 1. \u0110\u1eb7c \u0111i\u1ec3m k\u1ebf to\u00e1n doanh&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[121],"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>C\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t may m\u1eb7c - 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\/cach-hach-toan-ke-toan-san-xuat-may-mac\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"C\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t may m\u1eb7c - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" 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