{"id":3953,"date":"2024-11-26T10:27:47","date_gmt":"2024-11-26T03:27:47","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3953"},"modified":"2024-11-26T10:27:47","modified_gmt":"2024-11-26T03:27:47","slug":"tong-hop-ve-ke-toan-trong-doanh-nghiep-kinh-doanh-xang-dau","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/tong-hop-ve-ke-toan-trong-doanh-nghiep-kinh-doanh-xang-dau\/","title":{"rendered":"T\u1ed5ng h\u1ee3p v\u1ec1 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p kinh doanh x\u0103ng d\u1ea7u"},"content":{"rendered":"<p style=\"text-align: right;\"><i><span style=\"font-weight: 400;\">Ngu\u1ed3n: <\/span><\/i><span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"https:\/\/www.facebook.com\/linh.buivuthao.5\/posts\/pfbid0tZYBg9dsjrFgfSuvKPQ4idJXR3CUsDiPisMPeF2cMFfNuES4PxU6GosArrNYwSMl\"><i><span style=\"font-weight: 400;\">S\u01b0u t\u1ea7m<\/span><\/i><\/a><\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3954\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/XANG-DAU-03.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/XANG-DAU-03.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/XANG-DAU-03-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/XANG-DAU-03-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/XANG-DAU-03-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/XANG-DAU-03-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/XANG-DAU-03-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/XANG-DAU-03-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><i><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n kinh doanh x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 c\u00f3 nghi\u1ec7p v\u1ee5 \u00edt ph\u1ee9c t\u1ea1p. Tuy nhi\u00ean sai l\u1ea7m v\u1eabn x\u1ea3y ra do k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n kh\u00f4ng t\u1ed1t c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, m\u1eafc nhi\u1ec1u l\u1ed7i li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd nh\u01b0 chuy\u1ec3n \u0111\u1ed5i, doanh thu, qu\u1ea3n l\u00fd kho\u2026D\u01b0\u1edbi \u0111\u00e2y ch\u00fang t\u00f4i s\u1ebd gi\u00fap b\u1ea1n n\u1eafm r\u00f5 m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n th\u00f4ng qua b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/i><\/p>\n<h2><b>\u00a0H\u01b0\u1edbng d\u1eabn t\u1ed5ng h\u1ee3p k\u1ebf to\u00e1n c\u00f4ng ty x\u0103ng d\u1ea7u<\/b><\/h2>\n<h3><b>K\u1ebf to\u00e1n mua x\u0103ng d\u1ea7u<\/b><\/h3>\n<ol>\n<li><b> Khi nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u v\u1ec1<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u v\u1ec1 d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 152, 156\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 112, 131\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3333 \u2013 Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (Chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3332 \u2013 Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 33312 \u2013 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u v\u1ec1 d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 152, 156\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 33312 \u2013 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<ol>\n<li><b> Khi mua x\u0103ng d\u1ea7u \u1edf trong n\u01b0\u1edbc<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi mua x\u0103ng d\u1ea7u trong n\u01b0\u1edbc d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a x\u0103ng d\u1ea7u mua v\u00e0o theo gi\u00e1 mua \u0111\u00e3 c\u00f3 ph\u00ed x\u0103ng d\u1ea7u, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 152, 156, 641, 642 (bao g\u1ed3m gi\u00e1 mua c\u00f3 ph\u00ed x\u0103ng d\u1ea7u).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 112, 331\u2026 (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 2:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi mua x\u0103ng d\u1ea7u \u1edf trong n\u01b0\u1edbc d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, mua x\u0103ng d\u1ea7u d\u00f9ng cho HCSN, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a x\u0103ng d\u1ea7u mua v\u00e0o theo gi\u00e1 \u0111\u00e3 c\u00f3 ph\u00ed x\u0103ng d\u1ea7u v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 152, 156, 641, 642\u2026 (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 112, 331\u2026 (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u v\u1ec1 d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 152, 156&#8230;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 112, 131&#8230;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3333 &#8211; Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (Chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3332 &#8211; Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 33312 &#8211; Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<h3><b>K\u1ebf to\u00e1n doanh thu b\u00e1n x\u0103ng d\u1ea7u v\u00e0 ph\u00ed x\u0103ng d\u1ea7u<\/b><\/h3>\n<ol>\n<li><b> \u0110\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u v\u00e0o NSNN, khi b\u00e1n x\u0103ng d\u1ea7u, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 ch\u01b0a c\u00f3 ph\u00ed x\u0103ng d\u1ea7u v\u00e0 ph\u1ea3n \u00e1nh ph\u00ed x\u0103ng d\u1ea7u ph\u1ea3i n\u1ed9p v\u00e0o NSNN, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 131 (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft ph\u00ed x\u0103ng d\u1ea7u).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 512 \u2013 Doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 2:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u, khi b\u00e1n x\u0103ng d\u1ea7u, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng theo gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 ph\u00ed x\u0103ng d\u1ea7u kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 131 (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 512 \u2013 Doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3><b>b. \u0110\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u, khi b\u00e1n x\u0103ng d\u1ea7u, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu theo gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT v\u00e0 ph\u1ea3n \u00e1nh ph\u00ed x\u0103ng d\u1ea7u ph\u1ea3i n\u1ed9p v\u00e0o NSNN, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 131 (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft ph\u00ed x\u0103ng d\u1ea7u).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 512 \u2013 Doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 2:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u, khi b\u00e1n x\u0103ng d\u1ea7u, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng theo t\u1ed5ng gi\u00e1 thanh to\u00e1n, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 131 (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 512 \u2013 Doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3><b>c. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u khi xu\u1ea5t x\u0103ng d\u1ea7u tr\u1ea3 cho \u0111\u01a1n v\u1ecb u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (Chi ti\u1ebft \u0111\u01a1n v\u1ecb u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft ph\u00ed x\u0103ng d\u1ea7u).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 156 \u2013 H\u00e0ng h\u00f3a.<\/span><\/p>\n<h3><b>d. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u th\u00f4ng qua c\u00e1c \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb giao h\u00e0ng \u0111\u1ea1i l\u00fd: Khi xu\u1ea5t x\u0103ng d\u1ea7u giao cho c\u00e1c \u0111\u1ea1i l\u00fd ph\u1ea3i l\u1eadp phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 155, 156.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao h\u00e0ng \u0111\u1ea1i l\u00fd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u, khi nh\u1eadn B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n ra c\u1ee7a x\u0103ng d\u1ea7u b\u00e1n qua \u0111\u1ea1i l\u00fd \u0111\u00e3 ti\u00eau th\u1ee5 n\u00ean c\u00e1c \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng l\u1eadp g\u1eedi v\u1ec1, k\u1ebf to\u00e1n l\u1eadp H\u00f3a \u0111\u01a1n GTGT theo quy \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 ph\u1ea3n \u00e1nh ph\u00ed x\u0103ng d\u1ea7u ph\u1ea3i n\u1ed9p v\u00e0o NSNN, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 131<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft ph\u00ed x\u0103ng d\u1ea7u).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao h\u00e0ng \u0111\u1ea1i l\u00fd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, v\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u, khi nh\u1eadn B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n ra c\u1ee7a x\u0103ng d\u1ea7u b\u00e1n qua \u0111\u1ea1i l\u00fd \u0111\u00e3 ti\u00eau th\u1ee5 n\u00ean c\u00e1c \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng l\u1eadp g\u1eedi v\u1ec1, k\u1ebf to\u00e1n l\u1eadp H\u00f3a \u0111\u01a1n GTGT theo quy \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 131<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n hoa h\u1ed3ng ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 131, 111, 112.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea1i l\u00fd, b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi nh\u1eadn h\u00e0ng \u0111\u1ea1i l\u00fd ghi v\u00e0o b\u00ean N\u1ee3 TK 003 \u201cH\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn k\u00fd g\u1eedi\u201d. Khi xu\u1ea5t b\u00e1n ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng cho b\u00ean giao h\u00e0ng ghi v\u00e0o b\u00ean C\u00f3 TK 003 \u201cH\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn k\u00fd g\u1eedi\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi xu\u1ea5t b\u00e1n x\u0103ng d\u1ea7u nh\u1eadn \u0111\u1ea1i l\u00fd, ph\u1ea3i ghi s\u1ed1 ti\u1ec1n ph\u00ed x\u0103ng d\u1ea7u th\u00e0nh m\u1ed9t d\u00f2ng ri\u00eang tr\u00ean H\u00f3a \u0111\u01a1n GTGT ho\u1eb7c H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh. C\u0103n c\u1ee9 v\u00e0o H\u00f3a \u0111\u01a1n GTGT ho\u1eb7c H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng x\u0103ng d\u1ea7u \u0111\u1ea1i l\u00fd ph\u1ea3i tr\u1ea3 cho b\u00ean giao h\u00e0ng, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 131<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (T\u1ed5ng gi\u00e1 thanh to\u00e1n bao g\u1ed3m c\u1ea3 ph\u00ed x\u0103ng d\u1ea7u).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh k\u1ef3, khi x\u00e1c \u0111\u1ecbnh doanh thu hoa h\u1ed3ng b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng, \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd ph\u1ea3i l\u1eadp H\u00f3a \u0111\u01a1n GTGT ho\u1eb7c H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh doanh thu hoa h\u1ed3ng b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi tr\u1ea3 ti\u1ec1n b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd cho b\u00ean giao h\u00e0ng, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112\u2026<\/span><\/p>\n<h3><b>e. \u0110\u1ed1i v\u1edbi x\u0103ng d\u1ea7u s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9 \u1edf \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi xu\u1ea5t x\u0103ng d\u1ea7u thu\u1ed9c di\u1ec7n ch\u1ecbu ph\u00ed x\u0103ng d\u1ea7u s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 627, 641, 642\u2026 (gi\u00e1 v\u1ed1n x\u0103ng d\u1ea7u v\u00e0 ph\u00ed x\u0103ng d\u1ea7u ph\u1ea3i n\u1ed9p)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft ph\u00ed x\u0103ng d\u1ea7u)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 512 \u2013 Doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9 (Theo gi\u00e1 v\u1ed1n).<\/span><\/p>\n<h3><b>f. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed x\u0103ng d\u1ea7<\/b><span style=\"font-weight: 400;\">u<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi xu\u1ea5t x\u0103ng d\u1ea7u s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 627, 641, 642\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 512 \u2013 Doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9 (Theo gi\u00e1 v\u1ed1n).<\/span><\/p>\n<h3><b>g. Khi n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u v\u00e0o NSNN, ghi:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft ph\u00ed x\u0103ng d\u1ea7u)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/p>\n<h3><b>h. Khi xu\u1ea5t kh\u1ea9u x\u0103ng d\u1ea7u, ghi:<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 112, 131<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3333 \u2013 Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (Chi ti\u1ebft thu\u1ebf xu\u1ea5t kh\u1ea9u).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ph\u00ed x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ho\u00e0n l\u1ea1i, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n ph\u00ed x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng x\u0103ng d\u1ea7u xu\u1ea5t kh\u1ea9u trong c\u00f9ng n\u0103m t\u00e0i ch\u00ednh th\u00ec s\u1ed1 ti\u1ec1n ph\u00ed x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m chi ph\u00ed kinh doanh h\u00e0ng xu\u1ea5t kh\u1ea9u, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft ph\u00ed x\u0103ng d\u1ea7u)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ph\u00ed x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng x\u0103ng d\u1ea7u th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u n\u0103m tr\u01b0\u1edbc (S\u1ed1 ph\u00ed x\u0103ng d\u1ea7u n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0o n\u0103m sau), k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ph\u00ed x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0o thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng c\u1ee7a c\u00e1c n\u0103m \u0111\u01b0\u1ee3c ho\u00e0n ph\u00ed x\u0103ng d\u1ea7u, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft ph\u00ed x\u0103ng d\u1ea7u)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 811 \u2013 C\u00e1c kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do NSNN ho\u00e0n ph\u00ed x\u0103ng d\u1ea7u, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft ph\u00ed x\u0103ng d\u1ea7u)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1eb1ng vi\u1ec7c \u00e1p d\u1ee5ng quy tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi kh\u00eda c\u1ea1nh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3. Hy v\u1ecdng qua b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap c\u00e1c n\u1eafm r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00e0i kho\u1ea3n c\u1ee7a k\u1ebf to\u00e1n x\u0103ng d\u1ea7u?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&gt;&gt;&gt; Xem th\u00eam: <\/span><span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"https:\/\/fast.com.vn\/fast-e-invoice-ket-noi-voi-phan-mem-ban-hang-tram-xang-dap-ung-nghi-dinh-80-2023-nd-cp\/\"><span style=\"font-weight: 400;\">Fast e-Invoice k\u1ebft n\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, \u0111\u00e1p \u1ee9ng Ngh\u1ecb \u0111\u1ecbnh 80\/2023\/N\u0110-CP<\/span><\/a><\/span><\/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\/tong-hop-ve-ke-toan-trong-doanh-nghiep-kinh-doanh-xang-dau\/'><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\/tong-hop-ve-ke-toan-trong-doanh-nghiep-kinh-doanh-xang-dau\/\" 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\/tong-hop-ve-ke-toan-trong-doanh-nghiep-kinh-doanh-xang-dau\/\" 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=T%E1%BB%95ng%20h%E1%BB%A3p%20v%E1%BB%81%20k%E1%BA%BF%20to%C3%A1n%20trong%20doanh%20nghi%E1%BB%87p%20kinh%20doanh%20x%C4%83ng%20d%E1%BA%A7u&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Ftong-hop-ve-ke-toan-trong-doanh-nghiep-kinh-doanh-xang-dau%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\/tong-hop-ve-ke-toan-trong-doanh-nghiep-kinh-doanh-xang-dau\/', 'T%E1%BB%95ng%20h%E1%BB%A3p%20v%E1%BB%81%20k%E1%BA%BF%20to%C3%A1n%20trong%20doanh%20nghi%E1%BB%87p%20kinh%20doanh%20x%C4%83ng%20d%E1%BA%A7u', '' )\" ><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: S\u01b0u t\u1ea7m K\u1ebf to\u00e1n kinh doanh x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 c\u00f3 nghi\u1ec7p v\u1ee5 \u00edt ph\u1ee9c t\u1ea1p. Tuy nhi\u00ean sai l\u1ea7m v\u1eabn x\u1ea3y ra do k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n kh\u00f4ng t\u1ed1t c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, m\u1eafc nhi\u1ec1u l\u1ed7i li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd nh\u01b0 chuy\u1ec3n \u0111\u1ed5i,&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[105,107],"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>T\u1ed5ng h\u1ee3p v\u1ec1 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p kinh doanh x\u0103ng d\u1ea7u - 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=\"http:\/\/htttdn.com\/index.php\/tin-tuc\/tong-hop-ve-ke-toan-trong-doanh-nghiep-kinh-doanh-xang-dau\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"T\u1ed5ng h\u1ee3p v\u1ec1 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p kinh doanh x\u0103ng d\u1ea7u - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: S\u01b0u t\u1ea7m K\u1ebf to\u00e1n kinh doanh x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 c\u00f3 nghi\u1ec7p v\u1ee5 \u00edt ph\u1ee9c t\u1ea1p. 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