{"id":34630,"date":"2023-12-08T04:11:35","date_gmt":"2023-12-08T04:11:35","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chung-tu-ke-toan-ngan-hang-bank-accounting-vouchers-la-gi-phan-loai.html"},"modified":"2023-12-23T20:57:47","modified_gmt":"2023-12-23T13:57:47","slug":"chung-tu-ke-toan-ngan-hang-bank-accounting-vouchers-la-gi-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chung-tu-ke-toan-ngan-hang-bank-accounting-vouchers-la-gi-phan-loai.html","title":{"rendered":"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n Ng\u00e2n h\u00e0ng (Bank Accounting Vouchers) l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<p style=\"display: none;\" class=\"\">\n<p style=\"display: none;\" class=\"\">\n<p style=\"display: none;\" class=\"\">\n<p style=\"display: none;\" class=\"\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p><i>H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: Telegrafi)<\/i><\/p>\n<\/div>\n<\/div>\n<p class=\"\"><span style=\"color: rgb(61, 133, 198);\"><b>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n Ng\u00e2n h\u00e0ng (Bank Accounting Vouchers)\u00a0<\/b><\/span><\/p>\n<p class=\"\"><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p class=\"\"><b>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n Ng\u00e2n h\u00e0ng<\/b>\u00a0trong ti\u1ebfng Anh g\u1ecdi l\u00e0 <b>Bank Accounting Vouchers.<\/b><\/p>\n<p class=\"\"><b>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n Ng\u00e2n h\u00e0ng<\/b> l\u00e0 c\u00e1c b\u1eb1ng ch\u1ee9ng ch\u1ee9ng minh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh v\u00e0 th\u1ef1c s\u1ef1 ho\u00e0n th\u00e0nh, v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ho\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i c\u00e1c Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n<p class=\"\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u00e0 ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.\u00a0<\/p>\n<p class=\"\">Theo Lu\u1eadt K\u1ebf to\u00e1n (theo qui \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 c\u1ee7a Lu\u1eadt): <i>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/i>\u00a0v<i>\u00e0 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a m\u00e0 kh\u00f4ng b\u1ecb thay \u0111\u1ed5i trong qu\u00e1 tr\u00ecnh truy\u1ec1n qua m\u1ea1ng m\u00e1y t\u00ednh ho\u1eb7c tr\u00ean v\u1eadt mang tin nh\u01b0 b\u0103ng t\u1eeb, \u0111\u0129a t\u1eeb, c\u00e1c lo\u1ea1i th\u1ebb thanh\u00a0to\u00e1n.<\/i><\/p>\n<p class=\"\"><b>C\u00e1c y\u1ebfu t\u1ed1 c\u01a1 b\u1ea3n c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ng\u00e2n h\u00e0ng<\/b><\/p>\n<p class=\"\">+ T\u00ean g\u1ecdi c\u1ee7a ch\u1ee9ng t\u1eeb (S\u00e9c, UNC, UNT, Phi\u1ebfu thu, phi\u1ebfu chi..)<\/p>\n<p class=\"\">+ S\u1ed1 c\u1ee7a ch\u1ee9ng t\u1eeb<\/p>\n<p class=\"\">+ Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb; ng\u00e0y, th\u00e1ng, n\u0103m h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb v\u00e0o s\u1ed5 k\u1ebf to\u00e1n<\/p>\n<p class=\"\">+ T\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n<\/p>\n<p class=\"\">+ T\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 hi\u1ec7u c\u1ee7a Ng\u00e2n h\u00e0ng thanh to\u00e1n<\/p>\n<p class=\"\">+ T\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n th\u1ee5 h\u01b0\u1edfng s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb.<\/p>\n<p class=\"\">+ T\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 hi\u1ec7u c\u1ee7a Ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 b\u00ean th\u1ee5 h\u01b0\u1edfng<\/p>\n<p class=\"\">+ N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/p>\n<p class=\"\">+ C\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb<\/p>\n<p style=\"display: none;\" class=\"\">\n<p class=\"\">+ Ch\u1eef k\u00ed c\u1ee7a ng\u01b0\u1eddi l\u1eadp v\u00e0 c\u1ee7a nh\u1eefng ng\u01b0\u1eddi li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a nghi\u1ec7p v\u1ee5. Nh\u1eefng ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh quan h\u1ec7 kinh t\u1ebf gi\u1eefa c\u00e1c ph\u00e1p nh\u00e2n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t (Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb)<\/p>\n<h3 class=\"\"><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ng\u00e2n h\u00e0ng\u00a0<\/font><\/h3>\n<p class=\"\"><b>Ph\u00e2n lo\u1ea1i theo t\u00ednh ch\u1ea5t ph\u00e1p l\u00ed c\u1ee7a ch\u1ee9ng t\u1eeb<\/b><\/p>\n<p class=\"\">\u2022 <i>Ch\u1ee9ng t\u1eeb g\u1ed1c<\/i>: L\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00ed ch\u1ee9ng minh cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh. Ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u01b0\u1ee3c l\u1eadp ngay khi c\u00f3 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/p>\n<p class=\"\">\u2022 <i>Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/i>: L\u00e0 ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Ch\u1ee9ng t\u1eeb ghi s\u1ed5 \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean ch\u1ee9ng t\u1eeb g\u1ed1c ho\u1eb7c ch\u1ee9ng t\u1eeb g\u1ed1c ki\u00eam ch\u1ee9ng t\u1eeb ghi s\u1ed5.<\/p>\n<p class=\"\">H\u1ec7 th\u1ed1ng Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c ki\u00eam ghi s\u1ed5 cho c\u00e1c giao d\u1ecbch ch\u1ee7 y\u1ebfu gi\u1eefa kh\u00e1ch h\u00e0ng v\u00e0 Ng\u00e2n h\u00e0ng.\u00a0<\/p>\n<p class=\"\"><b>Ph\u00e2n lo\u1ea1i theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf<\/b><\/p>\n<p class=\"\">+ Ch\u1ee9ng t\u1eeb ti\u1ec1n m\u1eb7t\u00a0<\/p>\n<p class=\"\">+ Ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n\u00a0<\/p>\n<p class=\"\">+ B\u1ea3ng k\u00ea c\u00e1c lo\u1ea1i\u00a0<\/p>\n<p class=\"\">+ Gi\u1ea5y b\u00e1o li\u00ean h\u00e0ng\u00a0<\/p>\n<p class=\"\">+ L\u1ec7nh chuy\u1ec3n ti\u1ec1n s\u1eed d\u1ee5ng trong chuy\u1ec3n ti\u1ec1n \u0111i\u1ec7n t\u1eed\u00a0<\/p>\n<p class=\"\">+ C\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb ngo\u1ea1i b\u1ea3ng<\/p>\n<p class=\"\">\u00a0<b>Ph\u00e2n lo\u1ea1i theo ngu\u1ed3n g\u1ed1c<\/b><\/p>\n<p class=\"\">+ Ch\u1ee9ng t\u1eeb g\u1ed1c do kh\u00e1ch h\u00e0ng l\u1eadp, mang \u0111\u1ebfn giao d\u1ecbch v\u1edbi Ng\u00e2n h\u00e0ng<\/p>\n<p class=\"\">+ Ch\u1ee9ng t\u1eeb g\u1ed1c do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c ph\u00e1t sinh trong quan h\u1ec7 v\u1edbi t\u1ed5 th\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n<\/p>\n<p class=\"\">+ Ch\u1ee9ng t\u1eeb g\u1ed1c ph\u00e1t sinh tr\u00ean c\u01a1 s\u1edf c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o trong h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1o ra c\u00e1c d\u1eef li\u1ec7u k\u1ebft qu\u1ea3<\/p>\n<p class=\"\">+ Ch\u1ee9ng t\u1eeb g\u1ed1c ph\u00e1t sinh ph\u1ee5c v\u1ee5 c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/p>\n<p class=\"\"><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o, S\u00e1ch chuy\u00ean kh\u1ea3o K\u1ebf to\u00e1n Ng\u00e2n h\u00e0ng, H\u1ecdc  vi\u1ec7n Ng\u00e2n h\u00e0ng, NXB T\u00e0i Ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n Ng\u00e2n h\u00e0ng (ti\u1ebfng Anh:Bank Accounting Vouchers) l\u00e0 c\u00e1c b\u1eb1ng ch\u1ee9ng ch\u1ee9ng minh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh v\u00e0 th\u1ef1c s\u1ef1 ho\u00e0n th\u00e0nh t\u1ea1i c\u00e1c Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.\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\/34630"}],"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=34630"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34630\/revisions"}],"predecessor-version":[{"id":68128,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34630\/revisions\/68128"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}