{"id":34390,"date":"2023-12-08T04:00:54","date_gmt":"2023-12-08T04:00:54","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-doanh-thu-va-chi-phi-audit-of-revenues-and-expenses-la-gi.html"},"modified":"2023-12-23T20:56:56","modified_gmt":"2023-12-23T13:56:56","slug":"kiem-toan-doanh-thu-va-chi-phi-audit-of-revenues-and-expenses-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-doanh-thu-va-chi-phi-audit-of-revenues-and-expenses-la-gi.html","title":{"rendered":"Ki\u1ec3m to\u00e1n doanh thu v\u00e0 chi ph\u00ed (Audit of revenues and expenses) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: oketimes.com<\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n doanh thu v\u00e0 chi ph\u00ed (Audit of revenues and expenses)<\/font><\/h2>\n

Ki\u1ec3m to\u00e1n doanh thu v\u00e0 chi ph\u00ed<\/b> trong ti\u1ebfng Anh l\u00e0 Audit of revenues and expenses<\/b>.<\/p>\n

Ki\u1ec3m to\u00e1n doanh thu v\u00e0 chi ph\u00ed<\/b> l\u00e0 vi\u1ec7c ki\u1ec3m tra t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c li\u00ean quan \u0111\u1ebfn doanh thu v\u00e0 chi ph\u00ed tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.<\/p>\n

N\u1ed9i dung c\u1ee7a c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed<\/font><\/h3>\n

– Doanh thu v\u00e0 chi ph\u00ed l\u00e0 nh\u1eefng kho\u1ea3n m\u1ee5c ch\u1ee7 y\u1ebfu tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, th\u1ec3 hi\u1ec7n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ni\u00ean \u0111\u1ed9, t\u1eeb \u0111\u00f3 gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

– Doanh thu g\u1ed3m c\u00e1c kho\u1ea3n:<\/b><\/p>\n

+ Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n

+ Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/p>\n

+ Doanh thu ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/p>\n

– Chi ph\u00ed g\u1ed3m c\u00e1c kho\u1ea3n:<\/b><\/p>\n

+ Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n

+ Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n

+ Chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p<\/p>\n

+ Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/p>\n

+ Chi ph\u00ed kh\u00e1c<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed<\/font><\/h3>\n

– Kho\u1ea3n m\u1ee5c doanh thu v\u00e0 chi ph\u00ed c\u00f3 m\u1ed1i quan h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Th\u1ef1c ch\u1ea5t, qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu v\u00e0 chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh \u0111\u1ed3ng th\u1eddi v\u1edbi ti\u1ebfn tr\u00ecnh ki\u1ec3m to\u00e1n c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/p>\n

– C\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed h\u1ebft s\u1ee9c \u0111a d\u1ea1ng, c\u00f3 nh\u1eefng kho\u1ea3n kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c<\/p>\n

– C\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed ghi nh\u1eadn c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd \u0111\u1ebfn vi\u1ec7c t\u00ednh thu\u1ebf doanh thu c\u1ee7a doanh nghi\u1ec7p<\/p>\n

C\u00e1c kh\u1ea3 n\u0103ng sai ph\u1ea1m c\u1ee7a k\u1ebf to\u00e1n doanh thu v\u00e0 chi ph\u00ed<\/font><\/h3>\n

– C\u00e1c sai s\u00f3t s\u1ed1 h\u1ecdc trong vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ghi nh\u1eadn c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed<\/p>\n

– C\u00e1c nghi\u1ec7p v\u1ee5 b\u1ecf s\u00f3t ho\u1eb7c ghi tr\u00f9ng c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed<\/p>\n

– C\u00e1c nghi\u1ec7p v\u1ee5 doanh thu ho\u1eb7c chi ph\u00ed kh\u1ed1ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/p>\n

– Sai s\u00f3t v\u00e0 gian l\u1eadn trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a doanh thu v\u00e0 chi ph\u00ed, t\u00ednh \u0111\u00fang k\u00ec c\u1ee7a doanh thu v\u00e0 chi ph\u00ed<\/p>\n

– Sai s\u00f3t trong vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n chi ph\u00ed<\/p>\n

M\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n doanh thu v\u00e0 chi ph\u00ed<\/font><\/h3>\n

M\u1ee5c ti\u00eau hi\u1ec7n h\u1eefu:<\/b> X\u00e1c minh xem c\u00e1c nghi\u1ec7p v\u1ee5 doanh thu v\u00e0 chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 ph\u1ea3n \u00e1nh trong s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o th\u00ec c\u00f3 th\u1ef1c s\u1ef1 ph\u00e1t sinh trong th\u1ef1c t\u1ebf v\u00e0 thu\u1ed9c v\u1ec1 \u0111\u01a1n v\u1ecb kh\u00f4ng<\/p>\n

M\u1ee5c ti\u00eau tr\u1ecdn v\u1eb9n:<\/b> X\u00e1c minh xem c\u00e1c nghi\u1ec7p v\u1ee5 doanh thu v\u00e0 chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh trong th\u1ef1c t\u1ebf th\u00ec c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 trong s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o kh\u00f4ng<\/p>\n

M\u1ee5c ti\u00eau t\u00ednh gi\u00e1:<\/b> X\u00e1c minh xem c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed c\u00f3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u00fang s\u1ed1 ti\u1ec1n v\u00e0 \u0111\u00fang v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng<\/p>\n

M\u1ee5c ti\u00eau ch\u00ednh x\u00e1c:<\/b> X\u00e1c minh xem c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n ch\u00ednh x\u00e1c v\u00e0 th\u1ed1ng nh\u1ea5t gi\u1eefa s\u1ed5 chi ti\u1ebft v\u1edbi s\u1ed5 c\u00e1i v\u00e0 b\u00e1o c\u00e1o kh\u00f4ng<\/p>\n

M\u1ee5c ti\u00eau ph\u00e2n lo\u1ea1i v\u00e0 tr\u00ecnh b\u00e0y:<\/b> C\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u00fang \u0111\u1eafn v\u00e0 khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 tr\u00ean c\u00e1c b\u00e1o c\u00e1o theo nh\u01b0 chu\u1ea9n m\u1ef1c ch\u1ebf \u0111\u1ed9 qui \u0111\u1ecbnh kh\u00f4ng<\/p>\n

Ngu\u1ed3n s\u1ed1 li\u1ec7u \u0111\u1ec3 ki\u1ec3m to\u00e1n<\/font><\/h3>\n

– C\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c ghi nh\u1eadn c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed<\/p>\n

– C\u00e1c ch\u1ee9ng t\u1eeb ghi nh\u1eadn vi\u1ec7c thanh to\u00e1n ho\u1eb7c thu ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed (phi\u1ebfu thu chi ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng)<\/p>\n

– C\u00e1c b\u1ea3ng t\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng<\/p>\n

– C\u00e1c s\u1ed5 s\u00e1ch theo d\u00f5i chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c lo\u1ea1i chi ph\u00ed<\/p>\n

– C\u00e1c b\u00e1o c\u00e1o chi ph\u00ed cu\u1ed1i k\u00ec<\/p>\n

– C\u00e1c k\u1ebf ho\u1ea1ch kinh doanh v\u00e0 d\u1ef1 to\u00e1n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o:\u00a0B\u00e0i gi\u1ea3ng Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh, HV C\u00f4ng ngh\u1ec7 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ki\u1ec3m to\u00e1n doanh thu v\u00e0 chi ph\u00ed (ti\u1ebfng Anh: Audit of revenues and expenses) l\u00e0 vi\u1ec7c ki\u1ec3m tra t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c li\u00ean quan \u0111\u1ebfn doanh thu v\u00e0 chi ph\u00ed tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34390"}],"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=34390"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34390\/revisions"}],"predecessor-version":[{"id":67998,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34390\/revisions\/67998"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}