{"id":34639,"date":"2023-12-08T04:11:58","date_gmt":"2023-12-08T04:11:58","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-quan-li-doanh-nghiep-general-administration-expenses-la-gi.html"},"modified":"2023-12-23T20:57:48","modified_gmt":"2023-12-23T13:57:48","slug":"chi-phi-quan-li-doanh-nghiep-general-administration-expenses-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-quan-li-doanh-nghiep-general-administration-expenses-la-gi.html","title":{"rendered":"Chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p (General & administration expenses) l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p (General & administration expenses)<\/font><\/h2>\n

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

Chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p<\/b> trong ti\u1ebfng Anh l\u00e0 General & administration expenses<\/b>.\u00a0Chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p<\/i> l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00ed s\u1ea3n xu\u1ea5t kinh doanh, qu\u1ea3n l\u00ed h\u00e0nh ch\u00ednh v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t chung to\u00e0n doanh nghi\u1ec7p.<\/p>\n

K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 642 – Chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p<\/font><\/h3>\n

K\u1ebf to\u00e1n s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 642 (TK 642) – Chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p \u0111\u1ec3 t\u1eadp h\u1ee3p v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed c\u00e1c chi ph\u00ed qu\u1ea3n l\u00ed kinh doanh, qu\u1ea3n l\u00ed h\u00e0nh ch\u00ednh v\u00e0 chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a to\u00e0n doanh nghi\u1ec7p.<\/p>\n

K\u1ebft c\u1ea5u<\/b><\/p>\n

B\u00ean N\u1ee3:<\/p>\n

– C\u00e1c chi ph\u00ed qu\u1ea3n l\u00ed<\/span> doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u00ec<\/span><\/p>\n

– S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u00ec<\/span> n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u00ec<\/span> tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft)<\/p>\n

B\u00ean C\u00f3:<\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00ed<\/span> doanh nghi\u1ec7p<\/p>\n

– Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u00ec<\/span> n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u00ec<\/span> tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft)<\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00ed<\/span> doanh nghi\u1ec7p v\u00e0o T\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/p>\n

T\u00e0i kho\u1ea3n 642 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec<\/span>.<\/p>\n

N\u1ed9i dung<\/b><\/p>\n

T\u00e0i kho\u1ea3n 642 – Chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p<\/b>, c\u00f3 8 t\u00e0i kho\u1ea3n c\u1ea5p hai:<\/p>\n

– T\u00e0i kho\u1ea3n 6421 – Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00ed<\/span><\/i>:\u00a0Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean qu\u1ea3n l\u00ed<\/span> doanh nghi\u1ec7p, nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c, nh\u00e2n vi\u00ean qu\u1ea3n l\u00ed<\/span> \u1edf c\u00e1c ph\u00f2ng, ban c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

– T\u00e0i kho\u1ea3n 6422 – Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00ed<\/span><\/i>:\u00a0Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00ed<\/span> doanh nghi\u1ec7p nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m… v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho vi\u1ec7c s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110), c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5,… (gi\u00e1 c\u00f3 thu\u1ebf, ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/p>\n

– T\u00e0i kho\u1ea3n 6423 – Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng<\/i>: Ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00ed<\/span> (gi\u00e1 c\u00f3 thu\u1ebf, ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/p>\n

– T\u00e0i kho\u1ea3n 6424 – Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/i>:\u00a0Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 d\u00f9ng chung cho doanh nghi\u1ec7p nh\u01b0: Nh\u00e0 c\u1eeda l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c ph\u00f2ng ban, kho t\u00e0ng, v\u1eadt ki\u1ebfn tr\u00fac, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i truy\u1ec1n d\u1eabn, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb qu\u1ea3n l\u00ed<\/span> d\u00f9ng tr\u00ean v\u0103n ph\u00f2ng,…<\/p>\n

– T\u00e0i kho\u1ea3n 6425 – Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/i>:\u00a0Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed nh\u01b0: thu\u1ebf m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t,… v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c.<\/p>\n

– T\u00e0i kho\u1ea3n 6426 – Chi ph\u00ed d\u1ef1 ph\u00f2ng<\/i>:\u00a0Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

– T\u00e0i kho\u1ea3n 6427 – Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i<\/i>:\u00a0Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00ed<\/span> doanh nghi\u1ec7p; c\u00e1c kho\u1ea3n chi mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u0129 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf,… (kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110) \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00ed<\/span> doanh nghi\u1ec7p; ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5.<\/p>\n

– T\u00e0i kho\u1ea3n 6428 – Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c<\/i>:\u00a0Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed kh\u00e1c thu\u1ed9c qu\u1ea3n l\u00ed<\/span> chung c\u1ee7a doanh nghi\u1ec7p, ngo\u00e0i c\u00e1c chi ph\u00ed \u0111\u00e3 k\u1ec3 tr\u00ean, nh\u01b0: Chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, c\u00f4ng t\u00e1c ph\u00ed, t\u00e0u xe, kho\u1ea3n chi cho lao \u0111\u1ed9ng n\u1eef,…<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, NXB T\u00e0i ch\u00ednh;\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p (ti\u1ebfng Anh: General & administration expenses) l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00ed s\u1ea3n xu\u1ea5t kinh doanh, qu\u1ea3n l\u00ed h\u00e0nh ch\u00ednh v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t chung to\u00e0n doanh nghi\u1ec7p.\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\/34639"}],"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=34639"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34639\/revisions"}],"predecessor-version":[{"id":68133,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34639\/revisions\/68133"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}