{"id":34398,"date":"2023-12-08T04:01:12","date_gmt":"2023-12-08T04:01:12","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-chu-trinh-ban-hang-va-thu-tien-audit-of-sales-and-collection-cycle-la-gi.html"},"modified":"2023-12-23T20:56:56","modified_gmt":"2023-12-23T13:56:56","slug":"kiem-toan-chu-trinh-ban-hang-va-thu-tien-audit-of-sales-and-collection-cycle-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-chu-trinh-ban-hang-va-thu-tien-audit-of-sales-and-collection-cycle-la-gi.html","title":{"rendered":"Ki\u1ec3m to\u00e1n chu tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 thu ti\u1ec1n (Audit of sales and collection cycle) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: slideplayer.com<\/i><\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n chu tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 thu ti\u1ec1n (Audit of sales and collection cycle)<\/font><\/h2>\n

Ki\u1ec3m to\u00e1n chu tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 thu ti\u1ec1n<\/b> trong ti\u1ebfng Anh l\u00e0 Audit of sales and collection cycle<\/b>.<\/p>\n

Ki\u1ec3m to\u00e1n chu tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 thu ti\u1ec1n<\/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 chu tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 thu ti\u1ec1n 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 chu tr\u00ecnh<\/font><\/h3>\n

– B\u00e1n h\u00e0ng l\u00e0 qu\u00e1 tr\u00ecnh chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a h\u00e0ng ho\u00e1 qua qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i h\u00e0ng – ti\u1ec1n.<\/p>\n

– Qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u t\u1eeb y\u00eau c\u1ea7u mua c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 k\u1ebft th\u00fac b\u1eb1ng vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u00e0ng ho\u00e1 th\u00e0nh ti\u1ec1n.<\/p>\n

– Trong BCTC, c\u00e1c kho\u1ea3n m\u1ee5c li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng v\u00e0 thu ti\u1ec1n g\u1ed3m: Doanh thu b\u00e1n h\u00e0ng; N\u1ee3 ph\u1ea3i thu kh\u00e1ch h\u00e0ng; Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng; D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i; Chi ph\u00ed d\u1ef1 ph\u00f2ng li\u00ean quan \u0111\u1ebfn n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a chu tr\u00ecnh<\/font><\/h3>\n

– Doanh thu h\u00e0ng b\u00e1n l\u00e0 m\u1ed9t kho\u1ea3n m\u1ee5c c\u00f3 \u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

– H\u1ea7u h\u1ebft c\u00e1c kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1ch h\u00e0ng.<\/p>\n

– Ng\u01b0\u1eddi s\u1eed d\u1ee5ng BCTC th\u01b0\u1eddng c\u00f3 khuynh h\u01b0\u1edbng d\u1ef1a v\u00e0o m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa t\u00e0i s\u1ea3n v\u00e0 C\u00f4ng n\u1ee3 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

– Vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u01b0\u1eddng d\u1ef1a v\u00e0o s\u1ef1 \u01b0\u1edbc t\u00ednh ch\u1ee7 quan c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c n\u00ean r\u1ea5t kh\u00f3 ki\u1ec3m tra.<\/p>\n

C\u00e1c kh\u1ea3 n\u0103ng sai ph\u1ea1m c\u1ee7a chu tr\u00ecnh<\/font><\/h3>\n

– Khai b\u00e1o t\u0103ng doanh thu b\u00e1n h\u00e0ng, ph\u1ea3i thu kh\u00e1ch h\u00e0ng tr\u00ean c\u01a1 s\u1edf h\u1ea1ch to\u00e1n kh\u1ed1ng nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng ho\u1eb7c h\u1ea1ch to\u00e1n s\u1edbm c\u00e1c nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 ho\u00e0n th\u00e0nh ti\u00eau th\u1ee5<\/p>\n

– Ghi nh\u1eadn mu\u1ed9n Doanh thu b\u00e1n h\u00e0ng trong nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm: Ch\u1edd \u0111\u1ebfn khi thu \u0111\u01b0\u1ee3c ti\u1ec1n h\u00e0ng m\u1edbi ghi nh\u1eadn doanh thu ho\u1eb7c h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng th\u00e0nh nghi\u1ec7p v\u1ee5 h\u00e0ng \u0111ang g\u1eedi \u0111i b\u00e1n<\/p>\n

– Ghi ch\u00e9p \u0111\u01a1n gi\u00e1 b\u00e1n, s\u1ed1 ti\u1ec1n kh\u00e1c nhau tr\u00ean c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng hay tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i<\/p>\n

– Chuy\u1ec3n Doanh thu b\u00e1n h\u00e0ng n\u1ed9i \u0111\u1ecba th\u00e0nh b\u00e1n h\u00e0ng ra n\u01b0\u1edbc ngo\u00e0i (xu\u1ea5t kh\u1ea9u), doanh thu h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t cao th\u00e0nh h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n<\/p>\n

– B\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed5i h\u00e0ng nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng, ph\u1ea3i thu kh\u00e1ch h\u00e0ng m\u00e0 ch\u1ec9 h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp nh\u01b0 h\u00e0ng \u0111\u1ed5i h\u00e0ng<\/p>\n

– Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y sai l\u1ec7ch BCTC b\u1eb1ng c\u00e1ch ghi t\u0103ng c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu<\/p>\n

kh\u00e1ch h\u00e0ng so v\u1edbi th\u1ef1c t\u1ebf nh\u1eb1m l\u00e0m cho kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p bi\u1ec3u hi\u1ec7n kh\u00e1c \u0111i<\/p>\n

– Gian l\u1eadn trong vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 x\u00f3a s\u1ed5 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/p>\n

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

– C\u00e1c ch\u00ednh s\u00e1ch, c\u00e1c qui ch\u1ebf hay qui \u0111\u1ecbnh c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 thu ti\u1ec1n m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 \u00e1p d\u1ee5ng<\/p>\n

– C\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan<\/p>\n

– C\u00e1c s\u1ed5 h\u1ea1ch to\u00e1n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng thu ti\u1ec1n<\/p>\n

– C\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/p>\n

– C\u00e1c h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o: B\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 chu tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 thu ti\u1ec1n (ti\u1ebfng Anh: Audit of sales and collection cycle) 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 chu tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 thu ti\u1ec1n 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\/34398"}],"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=34398"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34398\/revisions"}],"predecessor-version":[{"id":68002,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34398\/revisions\/68002"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}