{"id":7636,"date":"2023-11-30T02:34:52","date_gmt":"2023-11-30T02:34:52","guid":{"rendered":"https:\/\/masterskills.org\/blog\/?p=7636"},"modified":"2023-12-21T14:06:38","modified_gmt":"2023-12-21T07:06:38","slug":"ke-toan-ban-hang-va-cong-no-phai-thu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-ban-hang-va-cong-no-phai-thu.html","title":{"rendered":"K\u1ebf to\u00e1n b\u00e1n h\u00e0ng v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu"},"content":{"rendered":"

I. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n<\/strong><\/h2>\n

1. Ghi nh\u1eadn doanh thu, ghi nh\u1eadn b\u00e1n h\u00e0ng t\u01b0\u01a1ng \u1ee9ng<\/h3>\n

Ghi nh\u1eadn doanh thu khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 5 \u0111\u1eb7c \u0111i\u1ec3m sau:<\/p>\n

    \n
  • Doanh nghi\u1ec7p \u0111\u00e3 trao ph\u1ea7n l\u1edbn r\u1ee7i ro, l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua<\/li>\n
  • Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1eafm gi\u1eef quy\u1ec1n qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a, quy\u1ec1n ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a<\/li>\n
  • Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn<\/li>\n
  • Doanh nghi\u1ec7p \u0111\u00e3 ho\u1eb7c s\u1ebd thu l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng<\/li>\n
  • X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed li\u00ean quan<\/li>\n<\/ul>\n

    2. H\u00e0ng \u0111\u1ed5i h\u00e0ng t\u01b0\u01a1ng t\u1ef1 b\u1ea3n ch\u1ea5t (kh\u00f4ng ghi nh\u1eadn doanh thu)<\/h3>\n

    – Theo d\u00f5i t\u1eebng lo\u1ea1i doanh thu, chi ti\u1ebft c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/p>\n

    – X\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n c\u1ee7a t\u1eebng lo\u1ea1i doanh thu, t\u1eebng m\u1eb7t h\u00e0ng<\/p>\n

    – Qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n

    II. M\u00f4 h\u00ecnh h\u00f3a ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/strong><\/h2>\n

     <\/p>\n

    III. S\u01a1 \u0111\u1ed3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/strong><\/h2>\n

     <\/p>\n

    IV. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/strong><\/h2>\n

    Ph\u00e2n h\u1ec7 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/p>\n

    Quy tr\u00ecnh x\u1eed l\u00fd b\u00e1n h\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/p>\n

    Thi\u1ebft l\u1eadp danh m\u1ee5c s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng<\/p>\n

    C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o li\u00ean quan<\/p>\n

    Nh\u1eadp ch\u1ee9ng t\u1eeb v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/p>\n

    Xem v\u00e0 in b\u00e1o c\u00e1o k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/p>\n

     <\/p>\n

     <\/p>\n

    Quy tr\u00ecnh x\u1eed l\u00fd k\u1ebf to\u00e1n b\u00e1n h\u00e0ng tr\u00ean ph\u1ea7n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/p>\n

     <\/p>\n

     <\/p>\n

    Thi\u1ebft l\u1eadp danh m\u1ee5c s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng<\/p>\n

     <\/p>\n

    – C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o c\u00f3 li\u00ean quan:<\/p>\n

      \n
    • \u00a0 \u0110\u01a1n \u0111\u1eb7t h\u00e0ng<\/li>\n
    • H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/li>\n
    • Phi\u1ebfu giao h\u00e0ng<\/li>\n
    • Phi\u1ebfu nh\u1eadp h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i<\/li>\n
    • Ch\u1ee9ng t\u1eeb ph\u1ea3i thu c\u00f4ng n\u1ee3<\/li>\n<\/ul>\n

      \u2026<\/p>\n

      1 s\u1ed1 m\u1eabu ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o li\u00ean quan<\/p>\n

       <\/p>\n

      \"doanh<\/p>\n

      – C\u00e1c b\u01b0\u1edbc ti\u1ebfn h\u00e0nh tr\u01b0\u1edbc khi nh\u1eadp ch\u1ee9ng t\u1eeb v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n:<\/p>\n

      B\u01b0\u1edbc 1: Ch\u1ecdn ph\u00e2n h\u1ec7 c li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/p>\n

      B\u01b0\u1edbc 2: Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb c\u1eadp nh\u1eadt<\/p>\n

      B\u01b0\u1edbc 3: C\u1eadp nh\u1eadt ch\u1ee9ng t\u1eeb<\/p>\n

      – Th\u00f4ng tin c\u1ea7n nh\u1eadp tr\u00ean ch\u1ee9ng t\u1eeb trong ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/p>\n

        \n
      • Th\u00f4ng tin chung:<\/li>\n
      • M\u00e3 v\u00e0 t\u00ean kh\u00e1ch h\u00e0ng<\/li>\n
      • \u0110\u1ecba ch\u1ec9<\/li>\n
      • M\u00e3 s\u1ed1 thu\u1ebf<\/li>\n
      • S\u1ed1 ch\u1ee9ng t\u1eeb, ng\u00e0y ch\u1ee9ng t\u1eeb<\/li>\n<\/ul>\n

        – Th\u00f4ng tin chi ti\u1ebft:<\/p>\n

          \n
        • M\u00e3 h\u00e0ng, kho; t\u00e0i kho\u1ea3n kho<\/li>\n
        • Di\u1ec5n gi\u1ea3i<\/li>\n
        • S\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n<\/li>\n
        • T\u00e0i kho\u1ea3n ph\u1ea3i thu<\/li>\n
        • Th\u00f4ng tin khai b\u00e1o v\u1ec1 thu\u1ebf<\/li>\n<\/ul>\n

          * V\u00ed d\u1ee5 v\u1ec1 giao di\u1ec7n nh\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u00e1n h\u00e0ng trong ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/p>\n

            \n
          • Quy tr\u00ecnh b\u00e1n h\u00e0ng<\/li>\n
          • L\u1eadp \u0111\u01a1n \u0111\u1eb7t h\u00e0ng<\/li>\n
          • L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/li>\n
          • L\u1eadp ch\u1ee9ng t\u1eeb h\u00e0n b\u00e1n tr\u1ea3 l\u1ea1i, gi\u1ea3m gi\u00e1<\/li>\n
          • L\u1eadp ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/li>\n
          • \u0110\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3<\/li>\n
          • Quy tr\u00ecnh b\u00e1n h\u00e0ng<\/li>\n<\/ul>\n
              \n
            • L\u1eadp \u0111\u01a1n \u0111\u1eb7t h\u00e0ng<\/li>\n<\/ul>\n
                \n
              • L\u1eadp ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n gi\u1ea3 l\u1ea1i, gi\u1ea3m gi\u00e1<\/li>\n<\/ul>\n
                  \n
                • L\u1eadp ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/li>\n<\/ul>\n
                    \n
                  • \u0110\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3<\/li>\n<\/ul>\n

                    – Xem v\u00e0 in b\u00e1o c\u00e1o trong k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/p>\n

                      \n
                    • Nh\u1eadt k\u00fd b\u00e1n h\u00e0ng<\/li>\n
                    • S\u1ed5 chi ti\u1ebft b\u00e1n h\u00e0ng<\/li>\n
                    • T\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/li>\n<\/ul>\n

                      – Nh\u1eadt k\u00fd b\u00e1n h\u00e0ng<\/p>\n

                      – S\u1ed5 chi ti\u1ebft b\u00e1n h\u00e0ng<\/p>\n

                      – T\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/p>\n

                       <\/p>\n","protected":false},"excerpt":{"rendered":"

                      I. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n 1. Ghi nh\u1eadn doanh thu, ghi nh\u1eadn b\u00e1n h\u00e0ng t\u01b0\u01a1ng \u1ee9ng Ghi nh\u1eadn doanh thu khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 5 \u0111\u1eb7c \u0111i\u1ec3m sau: Doanh nghi\u1ec7p \u0111\u00e3 trao ph\u1ea7n l\u1edbn r\u1ee7i ro, l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua Doanh nghi\u1ec7p kh\u00f4ng […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[196,233],"tags":[363],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/7636"}],"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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=7636"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/7636\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=7636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=7636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=7636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}