{"id":18600,"date":"2023-12-05T08:48:52","date_gmt":"2023-12-05T08:48:52","guid":{"rendered":"https:\/\/masterskills.org\/blog\/cach-hach-toan-hang-ban-bi-tra-lai-gianh-cho-nguoi-kinh-doanh.html"},"modified":"2023-12-22T04:47:03","modified_gmt":"2023-12-21T21:47:03","slug":"cach-hach-toan-hang-ban-bi-tra-lai-gianh-cho-nguoi-kinh-doanh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/cach-hach-toan-hang-ban-bi-tra-lai-gianh-cho-nguoi-kinh-doanh.html","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i gi\u00e0nh cho ng\u01b0\u1eddi kinh doanh"},"content":{"rendered":"
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Trong qu\u00e1 tr\u00ecnh kinh doanh, tr\u01b0\u1eddng h\u1ee3p h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u1eabn th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra khi\u1ebfn cho nhi\u1ec1u ng\u01b0\u1eddi kinh doanh loay hoay kh\u00f4ng bi\u1ebft x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o. Xu\u1ea5t ph\u00e1t t\u1eeb \u0111i\u1ec1u n\u00e0y, UNICA <\/strong>s\u1ebd chia s\u1ebb cho b\u1ea1n c\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb tr\u1ea3 l\u1ea1i <\/strong>qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

Kh\u00e1i ni\u1ec7m v\u1ec1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><\/h2>\n

Khi nghe \u0111\u1ebfn vi\u1ec7c h\u00e0ng h\u00f3a b\u00e1n ra cho kh\u00e1ch h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec nhi\u1ec1u ng\u01b0\u1eddi v\u1eabn kh\u00f4ng hi\u1ec3u th\u1ef1c ch\u1ea5t \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 g\u00ec. C\u1ee5 th\u1ec3, theo th\u00f4ng t\u01b0 200 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u kho\u1ea3n 5212 th\u00ec h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i ch\u00ednh l\u00e0 kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00e1n ra nh\u01b0ng l\u1ea1i b\u1ecb kh\u00e1ch h\u00e0ng t\u1eeb ch\u1ed1i v\u00e0 kh\u00f4ng thanh to\u00e1n. Nguy\u00ean nh\u00e2n c\u1ee7a tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ee7 y\u1ebfu thu\u1ed9c v\u1ec1 b\u00ean ph\u00eda doanh nghi\u1ec7p do cung c\u1ea5p h\u00e0ng h\u00f3a k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng, sai quy c\u00e1ch, m\u1eabu m\u00e3… d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng m\u00e0 hai b\u00ean \u0111\u00e3 k\u00fd k\u1ebft v\u1edbi nhau.<\/p>\n

\u00a0
\nH\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n ra nh\u01b0ng b\u1ecb kh\u00e1ch h\u00e0ng t\u1eeb ch\u1ed1i<\/em><\/span><\/p>\n

Th\u1ee7 t\u1ee5c \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><\/h2>\n

\u0110\u1ec3 c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng gi\u1ea5y t\u1edd, th\u1ee7 t\u1ee5c sau \u0111\u00e2y:<\/p>\n

–\u00a0Bi\u00ean b\u1ea3n ghi nh\u1eadn nguy\u00ean do h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i c\u1ee7a c\u1ea3 hai b\u00ean.<\/p>\n

–\u00a0\u00a0H\u00f3a \u0111\u01a1n s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i (gi\u00e1 theo l\u00fac mua).<\/p>\n

– Bi\u00ean b\u1ea3n giao nh\u1eadn ho\u1eb7c phi\u1ebfu xu\u1ea5t kho c\u1ee7a b\u00ean kh\u00e1ch h\u00e0ng.<\/p>\n

–\u00a0Phi\u1ebfu nh\u1eadp kho h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ed1i v\u1edbi b\u00ean doanh nghi\u1ec7p cung c\u1ea5p h\u00e0ng h\u00f3a.<\/p>\n

Quy tr\u00ecnh h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u00ean mua v\u00e0 b\u00ean b\u00e1n<\/strong><\/h2>\n

Sau khi \u0111\u00e3 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y t\u1edd th\u00ec b\u00ean kh\u00e1ch h\u00e0ng v\u00e0 b\u00ean ph\u00eda doanh nghi\u1ec7p s\u1ebd ti\u1ebfn h\u00e0nh quy tr\u00ecnh h\u1ea1ch to\u00e1n. C\u1ee5 th\u1ec3, s\u1ebd \u0111\u01b0\u1ee3c chia th\u00e0nh 2 b\u00ean nh\u01b0 sau:<\/p>\n

1. \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n h\u00e0ng (b\u00ean b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng)<\/em><\/strong><\/h3>\n

+) Khi xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng:<\/p>\n

Ghi nh\u1eadn Doanh thu:<\/strong><\/p>\n

– N\u1ee3 TK 111, 112, 131<\/p>\n

– C\u00f3 TK 511<\/p>\n

– C\u00f3 TK 33311<\/p>\n

Ghi nh\u1eadn Gi\u00e1 v\u1ed1n:<\/strong><\/p>\n

– N\u1ee3 TK 632<\/p>\n

– C\u00f3 TK 156<\/p>\n

+)\u00a0 Khi nh\u1eadn h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i<\/p>\n

Khi nh\u1eadp kho: H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i:<\/strong><\/p>\n

– N\u1ee3 TK 156<\/p>\n

– C\u00f3 TK 632<\/p>\n

Ghi gi\u1ea3m Doanh thu:<\/strong><\/p>\n

– N\u1ee3 TK 5212 – H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (S\u1ed1 ti\u1ec1n ch\u01b0a thu\u1ebf) (N\u1ebfu theo TT 200)<\/p>\n

– N\u1ee3 TK 511 – (N\u1ebfu theo Th\u00f4ng t\u01b0 133)<\/p>\n

– N\u1ee3 TK 33311 – (S\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i) (N\u1ebfu c\u00f3)<\/p>\n

– C\u00f3 c\u00e1c TK 111, 112, 131,…\u00a0T\u1ed5ng s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n

N\u1ebfu c\u00f3 c\u00e1c chi ph\u00ed li\u00ean quan trong qu\u00e1 tr\u00ecnh tr\u1ea3 l\u1ea1i h\u00e0ng:<\/strong><\/p>\n

– N\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng (Theo TT 200).<\/p>\n

– N\u1ee3 TK 6421 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng (Theo TT 133).<\/p>\n

– C\u00f3 c\u00e1c TK 111, 112…<\/p>\n

Cu\u1ed1i k\u1ef3: <\/strong>K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 doanh thu c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0o t\u00e0i kho\u1ea3n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c t\u00e0i kho\u1ea3n doanh thu n\u1ed9i b\u1ed9 (N\u1ebfu theo Th\u00f4ng t\u01b0 200).<\/p>\n

– N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5111, 5112).<\/p>\n

– C\u00f3 TK 5212 – H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/p>\n

\n\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n h\u00e0ng th\u00ec c\u1ea7n ghi nh\u1eadn \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 v\u1ec1<\/em><\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi b\u00ean mua h\u00e0ng (kh\u00e1ch h\u00e0ng)<\/em><\/strong><\/h3>\n

Trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec ph\u00eda b\u00ean mua h\u00e0ng c\u0169ng c\u1ea7n c\u00f3 tr\u00e1ch nhi\u1ec7m trong ph\u1ea7n h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a. C\u1ee5 th\u1ec3, c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n

+) Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n mua h\u00e0ng:<\/strong><\/p>\n

– Ghi t\u0103ng h\u00e0ng h\u00f3a, T\u00e0i s\u1ea3n …<\/p>\n

– N\u1ee3 156, 152, 153, 211 …<\/p>\n

– N\u1ee3 1331 (n\u1ebfu c\u00f3)<\/p>\n

– C\u00f3 111, 112, 331<\/p>\n

+)\u00a0 Khi xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng:<\/strong><\/p>\n

– Ghi gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a:<\/p>\n

– N\u1ee3 TK 1111\/ TK 1121\/ TK 331 \u2013 S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i<\/p>\n

– C\u00f3 TK 156, 152, 153 … – H\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i (gi\u00e1 ch\u01b0a thu\u1ebf)<\/p>\n

– C\u00f3 TK 1331 – Thu\u1ebf GTGT (n\u1ebfu c\u00f3)<\/p>\n

\nQuy tr\u00ecnh h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi c\u1ea3 b\u00ean mua<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u00e3 ho\u00e0n th\u00e0nh xong quy tr\u00ecnh h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i. B\u1ea1n c\u00f3 th\u1ec3 n\u00e2ng cao n\u1ec1n t\u1ea3ng k\u1ebf to\u00e1n \u0111\u1ec3\u00a0n\u1eafm v\u1eefng c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 \u0111\u1ecbnh kho\u1ea3n gi\u00fap b\u1ea1n\u00a0ghi s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o h\u00e0ng th\u00e1ng m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t t\u1ea1i kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n cho ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u\u00a0<\/strong>mang t\u00ean\u00a0Th\u00e0nh th\u1ea1o k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p tr\u00ean Excel sau 30 ng\u00e0y.<\/strong><\/p>\n

Ch\u00fac b\u1ea1n th\u00e0nh c\u00f4ng!<\/p>\n

>>\u00a0H\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/em><\/p>\n

>>\u00a0H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf<\/em><\/p>\n

>>\u00a0H\u1ec7 th\u1ed1ng c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 133<\/em><\/p>\n

>>\u00a0M\u1eabu thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 133<\/em><\/p>\n

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Trong qu\u00e1 tr\u00ecnh kinh doanh, tr\u01b0\u1eddng h\u1ee3p h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u1eabn th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra khi\u1ebfn cho nhi\u1ec1u ng\u01b0\u1eddi kinh doanh loay hoay kh\u00f4ng bi\u1ebft x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o. Xu\u1ea5t ph\u00e1t t\u1eeb \u0111i\u1ec1u n\u00e0y, UNICA s\u1ebd chia s\u1ebb cho b\u1ea1n c\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb tr\u1ea3 l\u1ea1i qua […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[453],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/18600"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=18600"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/18600\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=18600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=18600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=18600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}