{"id":34605,"date":"2023-12-08T04:10:30","date_gmt":"2023-12-08T04:10:30","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chung-tu-ke-toan-accounting-voucher-la-gi-dac-trung-va-phan-loai.html"},"modified":"2023-12-23T20:57:46","modified_gmt":"2023-12-23T13:57:46","slug":"chung-tu-ke-toan-accounting-voucher-la-gi-dac-trung-va-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chung-tu-ke-toan-accounting-voucher-la-gi-dac-trung-va-phan-loai.html","title":{"rendered":"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (Accounting voucher) l\u00e0 g\u00ec? \u0110\u1eb7c tr\u01b0ng v\u00e0 ph\u00e2n lo\u1ea1i"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

Hinh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (Accounting voucher)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Accounting voucher<\/b>.\u00a0Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/i> l\u00e0 v\u1eadt mang tin ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 th\u1ef1c s\u1ef1 ho\u00e0n th\u00e0nh.<\/p>\n

\u0110\u1eb7c tr\u01b0ng<\/font><\/h3>\n

– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b> l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00ed cho m\u1ecdi s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. (T\u00e0i li\u1ec7u k\u1ebf to\u00e1n: Accounting documents).<\/p>\n

C\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf – t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p, t\u00ednh to\u00e1n tr\u00ean c\u1edf s\u1edf s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ea3m b\u1ea3o h\u1ee3p ph\u00e1p, h\u1ee3p l\u00ed.\u00a0<\/p>\n

Th\u00f4ng tin kinh t\u1ebf – t\u00e0i ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00ed khi c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ee9ng minh.<\/p>\n

– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b> l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00ed cho vi\u1ec7c ki\u1ec3m tra t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh c\u00e1c ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9, th\u1ec3 l\u1ec7 v\u1ec1 kinh t\u1ebf – t\u00e0i ch\u00ednh; ki\u1ec3m tra t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh c\u00e1c m\u1ec7nh l\u1ec7nh, ch\u1ec9 th\u1ecb c\u1ee7a c\u1ea5p tr\u00ean; ki\u1ec3m tra kinh t\u1ebf, ki\u1ec3m tra k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb; ki\u1ec3m tra v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m v\u1eadt ch\u1ea5t c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb, b\u1ed9 ph\u1eadn, c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/p>\n

– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b> l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00ed cho vi\u1ec7c gi\u1ea3i quy\u1ebft tranh ch\u1ea5p v\u1ec1 kinh t\u1ebf – t\u00e0i ch\u00ednh.<\/p>\n

Ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/font><\/h3>\n

* Ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo n\u1ed9i dung kinh t\u1ebf ph\u1ea3n \u00e1nh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b><\/p>\n

– Theo ti\u00eau th\u1ee9c n\u00e0y, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/i> bao g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/p>\n

+ Ch\u1ee9ng t\u1eeb ti\u1ec1n t\u1ec7: phi\u1ebfu thu, phi\u1ebfu chi, bi\u00ean lai thu ti\u1ec1n…<\/p>\n

+ Ch\u1ee9ng t\u1eeb h\u00e0ng t\u1ed3n kho: phi\u1ebfu nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho, bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u1eadt t\u01b0, h\u00e0ng h\u00f3a…<\/p>\n

+ Ch\u1ee9ng t\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110): bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110, bi\u00ean b\u1ea3n thanh l\u00ed TSC\u0110…<\/p>\n

+ Ch\u1ee9ng t\u1eeb lao \u0111\u1ed9ng ti\u1ec1n l\u01b0\u01a1ng: b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng…<\/p>\n

+ Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng: h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng…<\/p>\n

* Ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo th\u1eddi gian l\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 m\u1ee9c \u0111\u1ed9 t\u00e0i li\u1ec7u trong ch\u1ee9ng t\u1eeb<\/b><\/p>\n

Theo ti\u00eau th\u1ee9c n\u00e0y, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/i> \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i sau:<\/p>\n

+ Ch\u1ee9ng t\u1eeb g\u1ed1c l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp ngay khi nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh, ph\u1ea3n \u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0 nguy\u00ean v\u1eb9n nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh theo th\u1eddi gian v\u00e0 \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh.<\/p>\n

Thu\u1ed9c lo\u1ea1i ch\u1ee9ng t\u1eeb g\u1ed1c c\u00f3: phi\u1ebfu thu, phi\u1ebfu chi, phi\u1ebfu nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho…<\/p>\n

+ Ch\u1ee9ng t\u1eeb t\u1ed5ng h\u1ee3p l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a nhi\u1ec1u ch\u1ee9ng t\u1eeb g\u1ed1c c\u00f9ng lo\u1ea1i (c\u00f9ng m\u1ed9t n\u1ed9i dung kinh t\u1ebf), ph\u1ee5c v\u1ee5 vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i.<\/p>\n

Ch\u1ee9ng t\u1eeb t\u1ed5ng h\u1ee3p ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00ed v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ghi s\u1ed5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00ednh k\u00e8m. Thu\u1ed9c lo\u1ea1i ch\u1ee9ng t\u1eeb t\u1ed5ng h\u1ee3p c\u00f3: ch\u1ee9ng t\u1eeb ghi s\u1ed5, b\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb g\u1ed1c c\u00f9ng lo\u1ea1i.<\/p>\n

* Ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo \u0111\u1ecba \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb<\/b><\/p>\n

Theo ti\u00eau th\u1ee9c n\u00e0y ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/i> \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i sau:<\/p>\n

+ Ch\u1ee9ng t\u1eeb b\u00ean trong (n\u1ed9i b\u1ed9) l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u01b0: phi\u1ebfu nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb…<\/p>\n

+ Ch\u1ee9ng t\u1eeb b\u00ean ngo\u00e0i l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb nh\u01b0ng \u0111\u01b0\u1ee3c l\u1eadp b\u1edfi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0: h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a b\u00ean b\u00e1n, gi\u1ea5y b\u00e1o n\u1ee3, gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng…<\/p>\n

* Ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo qui \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b><\/p>\n

– Theo ti\u00eau th\u1ee9c n\u00e0y ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/i> \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i:<\/p>\n

+ Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t b\u1eaft bu\u1ed9c l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh c\u00f3 m\u1ed1i quan h\u1ec7 kinh t\u1ebf gi\u1eefa c\u00e1c ph\u00e1p nh\u00e2n ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u qu\u1ea3n l\u00ed ch\u1eb7t ch\u1ebd mang t\u00ednh ph\u1ed5 bi\u1ebfn r\u1ed9ng r\u00e3i.<\/p>\n

\u00a0Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb nh\u01b0: phi\u1ebfu thu, phi\u1ebfu chi, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng…<\/p>\n

+ Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn\u00a0l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh\u00a0c\u00f3 m\u1ed1i quan h\u1ec7 kinh t\u1ebf n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb, c\u00f3 t\u00ednh ch\u1ea5t ri\u00eang bi\u1ec7t, kh\u00f4ng ph\u1ed5 bi\u1ebfn.<\/p>\n

Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn c\u00e1c ch\u1ec9 ti\u00eau \u0111\u1eb7c tr\u01b0ng, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 th\u00eam b\u1edbt c\u00e1c ch\u1ec9 ti\u00eau cho ph\u00f9 h\u1ee3p \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00ed c\u1ea7n thi\u1ebft c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/p>\n

Thu\u1ed9c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn c\u00f3: b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng…<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting voucher) l\u00e0 v\u1eadt mang tin ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 th\u1ef1c s\u1ef1 ho\u00e0n th\u00e0nh.\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\/34605"}],"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=34605"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34605\/revisions"}],"predecessor-version":[{"id":68117,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34605\/revisions\/68117"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}