{"id":3950,"date":"2024-11-26T10:25:01","date_gmt":"2024-11-26T03:25:01","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3950"},"modified":"2024-11-26T10:25:01","modified_gmt":"2024-11-26T03:25:01","slug":"nhung-loi-sai-trong-doanh-nghiep-xay-dung-ke-toan-can-luu-y","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-loi-sai-trong-doanh-nghiep-xay-dung-ke-toan-can-luu-y\/","title":{"rendered":"Nh\u1eefng l\u1ed7i sai trong doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n:<\/span><span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"https:\/\/www.facebook.com\/linh.buivuthao.5\/posts\/pfbid0cVBFxcf7kUZKJyWkAktCcrmjBq1LaUeDhVRPsSEmagnfw1iWNm7zLMhgJzkWoRq5l\"><span style=\"font-weight: 400;\"> S\u01b0u t\u1ea7m<\/span><\/a><\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3951\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/LOI-SAI-01.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/LOI-SAI-01.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/LOI-SAI-01-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/LOI-SAI-01-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/LOI-SAI-01-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/LOI-SAI-01-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/LOI-SAI-01-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/LOI-SAI-01-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><i><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n trong ng\u00e0nh x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t trong nh\u1eefng l\u0129nh v\u1ef1c kh\u00f3, kh\u00f4ng \u00edt doanh nghi\u1ec7p ph\u1ea3i g\u1eb7p l\u00fang t\u00fang trong l\u0129nh v\u1ef1c n\u00e0y v\u00ec v\u1eady vi\u1ec7c sai s\u00f3t l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u nh\u1eefng l\u1ed7i sai m\u00e0 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n th\u01b0\u1eddng kh\u00f4ng bi\u1ebft qua b\u00e0i vi\u1ebft sau nh\u00e9 !<\/span><\/i><\/p>\n<p><b>L\u1ed7i th\u1ee9 1<\/b><span style=\"font-weight: 400;\">: C\u00f4ng tr\u00ecnh nghi\u1ec7m thu xong r\u1ed3i, nh\u01b0ng do 1 s\u1ed1 l\u00fd do cho n\u00ean ch\u00fang ta kh\u00f4ng th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n. V\u00ed d\u1ee5: B\u00ean A ch\u01b0a tr\u1ea3 ti\u1ec1n n\u00ean s\u1ebfp kh\u00f4ng cho xu\u1ea5t. V\u1edbi l\u1ed7i n\u00e0y ch\u00fang ta s\u1ebd b\u1ecb truy l\u1ea1i doanh thu v\u00e0 VAT t\u1ea1i th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu.<\/span><\/p>\n<p><b>L\u1ed7i th\u1ee9 2<\/b><span style=\"font-weight: 400;\">: Chi ph\u00ed Nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng \u0111\u01b0a v\u00e0o kh\u00f4ng kh\u1edbp d\u1ef1 to\u00e1n, t\u1ea1i v\u00ec v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng do k\u1ebf to\u00e1n b\u1ed1c thu\u1ed1c theo c\u1ea3m t\u00ednh. V\u00e0 n\u00f3 d\u1eabn \u0111\u1ebfn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0a v\u00e0o cao h\u01a1n so v\u1edbi t\u1ed5ng m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u \u1edf t\u1ed5ng h\u1ee3p kinh ph\u00ed h\u1ea1ng m\u1ee5c c\u1ee7a d\u1ef1 to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng cao h\u01a1n so v\u1edbi t\u1ed5ng m\u1ee9c nh\u00e2n c\u00f4ng \u1edf t\u1ed5ng h\u1ee3p kinh ph\u00ed h\u1ea1ng m\u1ee5c c\u1ee7a d\u1ef1 to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0a v\u00e0o cao h\u01a1n so v\u1edbi t\u1ed5ng m\u1ee9c chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u1edf t\u1ed5ng h\u1ee3p kinh ph\u00ed h\u1ea1ng m\u1ee5c c\u1ee7a d\u1ef1 to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed m\u00e1y thi c\u00f4ng \u0111\u01b0a v\u00e0o cao h\u01a1n so v\u1edbi t\u1ed5ng m\u1ee9c chi ph\u00ed m\u00e1y thi c\u00f4ng \u1edf t\u1ed5ng h\u1ee3p kinh ph\u00ed h\u1ea1ng m\u1ee5c c\u1ee7a d\u1ef1 to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><b>L\u1ed7i th\u1ee9 3<\/b><span style=\"font-weight: 400;\">: Nguy\u00ean v\u1eadt li\u1ec7u l\u1ea5y sau ng\u00e0y nghi\u1ec7m thu nh\u01b0ng v\u1eabn \u0111\u01b0a v\u00e0o \u0111\u1ec3 l\u1ea5y l\u00e0m chi ph\u00ed khi kh\u00f4ng \u0111\u1ee7 th\u1ee7 t\u1ee5c \u0111\u1ec3 b\u1ea3o v\u1ec7. Mu\u1ed1n b\u1ea3o v\u1ec7 b\u1ea1n c\u1ea7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a &#8220;Ng\u00e0y tr\u00ean bi\u00ean b\u1ea3n l\u00e0 ng\u00e0y tr\u01b0\u1edbc khi nghi\u1ec7m thu v\u00e0 c\u00f3 \u0111\u00e1nh s\u1ed1 bi\u00ean b\u1ea3n VD: 62 &#8211; Bi\u00ean b\u1ea3n b\u00e0n giao h\u00f3a \u0111\u01a1n&#8221;. Trong \u0111\u00f3 c\u00f3 n\u00f3i r\u00f5 h\u00f3a \u0111\u01a1n xu\u1ea5t cho bi\u00ean b\u1ea3n b\u00e0n giao s\u1ed1 62 v\u00e0 nh\u1edb kh\u00f4ng n\u00ean ghi ng\u00e0y&#8221;.<\/span><\/li>\n<\/ul>\n<p><b>L\u1ed7i th\u1ee9 4<\/b><span style=\"font-weight: 400;\">: T\u00f4i th\u1ea5y r\u1ea5t nhi\u1ec1u c\u00f4ng ty c\u00f3 c\u00f4ng tr\u00ecnh \u0111\u00e3 ng\u1eebng thi c\u00f4ng nh\u01b0ng v\u1eabn ch\u1ea5m c\u00f4ng t\u00ednh l\u01b0\u01a1ng v\u1eabn \u0111\u01b0a v\u00e0o chi ph\u00ed, hay t\u00f4i th\u1ea5y 1 s\u1ed1 c\u00f4ng ty c\u00f3 ch\u1ea5m c\u00f4ng t\u00ednh l\u01b0\u01a1ng nh\u01b0ng l\u1ea1i kh\u00f4ng c\u00f3 ng\u01b0\u1eddi k\u00fd. Th\u1eadm ch\u00ed v\u1eabn tr\u00edch kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed m\u00e1y m\u00f3c thi c\u00f4ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u00f9 lao H\u1ed9i \u0110\u1ed3ng Qu\u1ea3n Tr\u1ecb cho th\u00e0nh vi\u00ean H\u1ed9i \u0110\u1ed3ng Qu\u1ea3n Tr\u1ecb c\u1ea7n ph\u1ea3i, c\u00f3 m\u1ed9t bi\u00ean b\u1ea3n h\u1ecdp c\u1ee7a H\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng nh\u1ea5t tr\u00ed c\u1eed c\u00e1c th\u00e0nh vi\u00ean \u0111\u00f3 tham gia tr\u1ef1c ti\u1ebfp v\u00e0o ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p ho\u1eb7c n\u1ebfu l\u00e0 th\u00f9 lao ki\u00eam nhi\u1ec7m c\u1ee7a th\u00e0nh vi\u00ean H\u1ed9i \u0110\u1ed3ng Qu\u1ea3n Tr\u1ecb th\u00ec n\u00ean c\u1ed9ng g\u1ed9p v\u00e0o l\u01b0\u01a1ng \u0111\u1ec3 h\u1ee3p l\u00fd h\u00f3a.<\/span><\/li>\n<\/ul>\n<p><b>L\u1ed7i th\u1ee9 5<\/b><span style=\"font-weight: 400;\">: Kh\u00f4ng theo d\u00f5i ri\u00eang chi ph\u00ed gi\u00e1 th\u00e0nh c\u1ee7a t\u1eebng c\u00f4ng tr\u00ecnh, nguy\u00ean li\u1ec7u, nh\u00e2n c\u00f4ng, s\u1ea3n xu\u1ea5t chung gom l\u00e0m m\u1ed9t c\u1ee5c \u0111\u01b0a v\u00e0o cu\u1ed1i th\u00e1ng m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 c\u1ee7a c\u00f4ng tr\u00ecnh n\u00e0o, khi\u1ebfn khi thu\u1ebf h\u1ecfi kh\u00f4ng bi\u1ebft l\u00e0 c\u1ee7a c\u00f4ng tr\u00ecnh n\u00e0o.<\/span><\/p>\n<p><b>L\u1ed7i th\u1ee9 6<\/b><span style=\"font-weight: 400;\">: V\u1edbi chi ph\u00ed m\u00e1y thi c\u00f4ng, h\u1ea7u nh\u01b0 c\u00e1c c\u00f4ng ty nh\u1ecf \u0111\u1ec1u kh\u00f4ng c\u00f3 \u0111\u1ecbnh m\u1ee9c d\u1ea7u cho c\u00e1c ca m\u00e1y, kh\u00f4ng c\u00f3 l\u1ecbch tr\u00ecnh \u0111i\u1ec1u \u0111\u1ed9ng xe.<\/span><\/p>\n<p><b>L\u1ed7i th\u1ee9 7<\/b><span style=\"font-weight: 400;\">: H\u00f3a \u0111\u01a1n \u0103n u\u1ed1ng c\u00e1c s\u1ebfp mang v\u1ec1 kh\u00f4ng c\u00f3 bill \u0111i k\u00e8m. Hay c\u00f3 tr\u01b0\u1eddng h\u1ee3p s\u1ebfp c\u00f3 h\u00f3a \u0111\u01a1n mua \u0111\u1ed3 d\u00f9ng c\u1ee7a si\u00eau th\u1ecb\u2026s\u1ebfp mua nh\u01b0ng mang v\u1ec1 k\u1ebf to\u00e1n k\u00ea khai thu\u1ebf b\u1ecb xu\u1ea5t to\u00e1n kh\u00f4ng ch\u1ea5p nh\u1eadn chi ph\u00ed v\u00e0 kh\u1ea5u tr\u1eeb VAT.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc c\u1ee7a v\u0103n ph\u00f2ng \u0111i m\u01b0\u1ee3n (kh\u00f4ng ph\u1ea3i l\u00e0 v\u0103n ph\u00f2ng thu\u00ea) nh\u01b0ng kh\u00f4ng mang t\u00ean c\u00f4ng ty. Do v\u1eady c\u1ea7n h\u1ee3p l\u00fd h\u00f3a b\u1eb1ng c\u00e1ch thu\u00ea v\u0103n ph\u00f2ng v\u1edbi m\u1ee9c gi\u00e1 th\u1ea5p v\u00e0 c\u00f3 \u0111\u00f3ng thu\u1ebf n\u1ebfu chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc n\u00e0y l\u1edbn.<\/span><\/li>\n<\/ul>\n<p><b>L\u1ed7i th\u1ee9 8<\/b><span style=\"font-weight: 400;\">: \u00c2m qu\u1ef9 ti\u1ec1n m\u1eb7t qu\u00e1 nhi\u1ec1u, ti\u1ec1n m\u1eb7t kh\u00f4ng c\u00f3 chuy\u1ec7n \u00e2m, \u00e2m ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. Ho\u1eb7c thu ti\u1ec1n m\u1eb7t l\u1ea1i ghi nh\u1eadn c\u00f4ng n\u1ee3, mua n\u1ee3 l\u1ea1i ghi nh\u1eadn thu ti\u1ec1n m\u1eb7t r\u00e2u \u00f4ng n\u00e0y c\u1eafm c\u1eb1m b\u00e0 kia.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n m\u1eb7t nhi\u1ec1u m\u00e0 \u0111i vay m\u01b0\u1ee3n ng\u00e2n h\u00e0ng, n\u00ean xu\u1ea5t to\u00e1n ti\u1ec1n \u0111i vay kh\u00f4ng ch\u1ea5p nh\u1eadn.<\/span><\/li>\n<\/ul>\n<p><b>L\u1ed7i th\u1ee9 9<\/b><span style=\"font-weight: 400;\">: C\u00e1c kho\u1ea3n ti\u1ec1n vay c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n n\u1ebfu v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh th\u00ec s\u1ebd b\u1ecb lo\u1ea1i, do \u0111\u00f3 c\u1ea7n ph\u1ea3i h\u1ee3p l\u00fd h\u00f3a b\u1eb1ng c\u00e1ch t\u0103ng g\u1ed1c vay l\u00ean \u0111\u1ec3 gi\u1ea3m m\u1ee9c l\u00e3i su\u1ea5t xu\u1ed1ng.<\/span><\/p>\n<p><b>L\u1ed7i th\u1ee9 10<\/b><span style=\"font-weight: 400;\">: Tr\u01b0\u1eddng h\u1ee3p k\u00fd h\u1ee3p \u0111\u1ed3ng mua nguy\u00ean nhi\u00ean v\u1eadt li\u1ec7u m\u00e0 \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 kho b\u00e3i ch\u1ee9a v\u00e0 vi\u1ebft h\u00f3a \u0111\u01a1n 1 l\u1ea7n v\u00e0o cu\u1ed1i th\u00e1ng v\u1edbi gi\u00e1 tr\u1ecb l\u1edbn, l\u00fac thanh to\u00e1n c\u1ea7n ph\u1ea3i k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb chi ti\u1ebft b\u1ed5 sung nh\u01b0: phi\u1ebfu xu\u1ea5t kho c\u1ee7a b\u00ean b\u00e1n m\u1ed7i l\u1ea7n \u0111\u01a1n v\u1ecb l\u1ea5y h\u00e0ng, b\u1ea3ng k\u00ea t\u1eebng ng\u00e0y nh\u1eadn h\u00e0ng c\u00f3 k\u00fd nh\u1eadn c\u1ee7a b\u00ean b\u00e1n v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean mua\u2026 th\u00ec chi ph\u00ed \u0111\u00f3 m\u1edbi h\u1ee3p l\u00fd.<\/span><\/p>\n<p><b>L\u1ed7i th\u1ee9 11<\/b><span style=\"font-weight: 400;\">: V\u1ec1 s\u1ed5 s\u00e1ch<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 v\u00e0 c\u00f4ng n\u1ee3 chi ti\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 s\u1ed5 chi ti\u1ebft nguy\u00ean v\u1eadt li\u1ec7u, ko c\u00f3 b\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n mua v\u1ec1 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb nh\u01b0ng v\u1eabn tr\u00edch kh\u1ea5u hao ph\u00e2n b\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u0111\u00fang h\u1ea1n ph\u1ea1t n\u1ed9p ch\u1eadm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p thu\u1ebf GTGT v\u00e0 TNDN \u0111\u00fang h\u1ea1n ph\u1ea1t n\u1ed9p ch\u1eadm.<\/span><\/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\/nhung-loi-sai-trong-doanh-nghiep-xay-dung-ke-toan-can-luu-y\/'><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\/nhung-loi-sai-trong-doanh-nghiep-xay-dung-ke-toan-can-luu-y\/\" 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 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