{"id":7795,"date":"2023-01-03T10:05:38","date_gmt":"2023-01-03T03:05:38","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7795"},"modified":"2025-11-11T11:23:30","modified_gmt":"2025-11-11T04:23:30","slug":"cach-hach-toan-hang-ban-bi-tra-lai-nhu-the-nao","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cach-hach-toan-hang-ban-bi-tra-lai-nhu-the-nao\/","title":{"rendered":"C\u00c1CH H\u1ea0CH TO\u00c1N H\u00c0NG B\u00c1N B\u1eca TR\u1ea2 L\u1ea0I NH\u01af TH\u1ebe N\u00c0O?"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Vi\u1ec7c h\u00e0ng \u0111\u00e3 xu\u1ea5t b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i s\u1ebd g\u00e2y ra m\u1ed9t kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n th\u1ef1c t\u1ebf c\u0169ng nh\u01b0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3. V\u1eady h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<p>C\u00f3 r\u1ea5t nhi\u1ec1u l\u00fd do khi\u1ebfn h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p sau khi xu\u1ea5t b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i bao g\u1ed3m c\u1ea3 nh\u1eefng l\u00fd do ch\u1ee7 quan v\u00e0 l\u00fd do kh\u00e1ch quan. D\u00f9 l\u00e0 l\u00fd do g\u00ec th\u00ec vi\u1ec7c h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c cho th\u00f4ng tin k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7799\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-03t03-03-01-185z-300x169.png\" alt=\"\" width=\"600\" height=\"338\" \/><\/p>\n<p><strong>1.V\u1ec1 h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ed1i v\u1edbi b\u00ean mua v\u00e0 b\u00ean b\u00e1n:<\/strong><\/p>\n<p><strong><em>\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n:<\/em><\/strong><\/p>\n<p>H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n l\u00e0 s\u1ed1 s\u1ea3n ph\u1ea9m m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 xu\u1ea5t b\u00e1n ho\u1eb7c ti\u00eau th\u1ee5 nh\u01b0ng b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i v\u00ec m\u1ed9t trong s\u1ed1 nh\u1eefng l\u00fd do nh\u01b0:<\/p>\n<ul>\n<li>Ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o.<\/li>\n<li>H\u00e0ng h\u00f3a sai quy c\u00e1ch, ch\u1ee7ng lo\u1ea1i.<\/li>\n<li>Ng\u01b0\u1eddi mua kh\u00f4ng nh\u1eadn h\u00e0ng v\u00ec l\u00fd do kh\u00e1ch quan.<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<p>C\u00f9ng v\u1edbi chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\u00a0v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 m\u1ed9t trong 3 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu. Gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i s\u1ebd l\u00e0m thay \u0111\u1ed5i doanh thu b\u00e1n h\u00e0ng th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh trong k\u1ef3 kinh doanh t\u1eeb \u0111\u00f3 l\u00e0m thay \u0111\u1ed5i doanh thu thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p tr\u00ean\u00a0b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<p><strong><em>\u00a0\u0110\u1ed1i v\u1edbi b\u00ean mua:<\/em><\/strong><\/p>\n<p>Vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean mua kh\u00f4ng l\u00e0m ph\u00e1t sinh kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu hay b\u1ea5t c\u1ee9 thi\u1ec7t h\u1ea1i th\u1ea5t tho\u00e1t n\u00e0o. Tuy nhi\u00ean vi\u1ec7c ph\u1ea3i tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n s\u1ebd g\u00e2y t\u1ed1n th\u1eddi gian cho ch\u00ednh doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p \u0111\u1ec3 ghi nh\u1eadn nghi\u1ec7p v\u1ee5 tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c cho th\u00f4ng tin k\u1ebf to\u00e1n.<\/p>\n<ul>\n<li>N\u1ebfu b\u00ean mua l\u00e0 c\u00f4ng ty \u0111\u00e3 c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u01a1n gi\u00e1 ph\u1ea3i \u0111\u00fang theo \u0111\u01a1n gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n mua v\u00e0o.<\/li>\n<li>N\u1ebfu b\u00ean mua l\u00e0 c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp Bi\u00ean b\u1ea3n k\u00fd k\u1ebft v\u1edbi b\u00ean b\u00e1n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n \u0111\u00e3 tr\u1ea3 l\u1ea1i<\/li>\n<\/ul>\n<p><strong>2.C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><strong>\u00a0<\/strong><\/p>\n<p>Vi\u1ec7c h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i kh\u00f4ng ch\u1ec9 c\u00f3 b\u00fat to\u00e1n ri\u00eang cho t\u1eebng b\u00ean mua v\u00e0 b\u00e1n m\u00e0 c\u00f2n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 th\u00f4ng t\u01b0 133\/2016\/TT-BTC.<\/p>\n<p><strong><em>\u00a0\u00a0 2.1 H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200<\/em><\/strong><\/p>\n<p>T\u1ea1i th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 t\u00e0i kho\u1ea3n 5212 \u2013 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu c\u1ee7a h\u00e0ng h\u00f3a b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i trong k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-7796 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-03t02-41-13-625z-300x188.png\" alt=\"\" width=\"500\" height=\"313\" \/><\/p>\n<p>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/p>\n<p><strong>a,B\u00ean b\u00e1n:<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7797\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-03t02-51-34-630z-300x284.png\" alt=\"\" width=\"650\" height=\"616\" \/><\/p>\n<p><strong>b, B\u00ean mua<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7798\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-03t02-53-24-679z-300x192.png\" alt=\"\" width=\"650\" height=\"416\" \/><\/p>\n<p>V\u00ed d\u1ee5: C\u00f4ng ty A b\u00e1n 1 l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 400.000.000, thu\u1ebf GTGT 10%, gi\u00e1 v\u1ed1n l\u00e0 360.000.000, ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng. Kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i 50% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>C\u00f4ng ty A \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200.<\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u00f4ng t\u01b0 200, k\u1ebf to\u00e1n vi\u00ean c\u00f4ng ty A h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf nh\u01b0 sau:<\/p>\n<p>Khi xu\u1ea5t b\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 b\u00e1n, ghi nh\u1eadn:<\/p>\n<p>Ph\u1ea3n \u00e1nh gi\u00e1 b\u00e1n:<\/p>\n<p>N\u1ee3 TK 131: 440.000.000<\/p>\n<p>C\u00f3 TK 511: 400.000.000<\/p>\n<p>C\u00f3 TK 3331: 40.000.000<\/p>\n<p>Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n:<\/p>\n<p>N\u1ee3 TK 632: 360.000.000<\/p>\n<p>C\u00f3 TK 156: 360.000.000<\/p>\n<p>Khi kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng cho c\u00f4ng ty, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/p>\n<p>Ghi gi\u1ea3m 1\/2 doanh thu:<\/p>\n<p>N\u1ee3 TK 5212: 200.000.000<\/p>\n<p>N\u1ee3 TK 3331: 20.000.000<\/p>\n<p>C\u00f3 TK 131: 220.000.000<\/p>\n<p>Ghi gi\u1ea3m gi\u00e1 v\u1ed1n v\u00e0 \u0111\u1ed3ng th\u1eddi nh\u1eadp l\u1ea1i h\u00e0ng h\u00f3a:<\/p>\n<p>N\u1ee3 TK 156: 180.000.000<\/p>\n<p>C\u00f3 TK 632: 180.000.000<\/p>\n<p>Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n \u0111\u1ec3 ghi nh\u1eadn kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu:<\/p>\n<p>N\u1ee3 TK 511: 200.000.000<\/p>\n<p>C\u00f3 TK 5212: 200.000.000<\/p>\n<p><strong><em>2.2 H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00f4ng t\u01b0 133<\/em><\/strong><\/p>\n<p>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 5212 n\u00ean h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean m\u1ed9t t\u00e0i kho\u1ea3n ri\u00eang n\u1eefa m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u1ef1c ti\u1ebfp tr\u00ean t\u00e0i kho\u1ea3n 511 \u2013 doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1eb1ng c\u00e1ch ghi gi\u1ea3m doanh thu (ghi b\u00ean n\u1ee3).<\/p>\n<p><strong>a) B\u00ean b\u00e1n:<\/strong><\/p>\n<p><em>Khi h\u00e0ng b\u00e1n b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n vi\u00ean ghi nh\u1eadn gi\u1ea3m doanh thu v\u00e0 ghi nh\u1eadn gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<\/em><\/p>\n<p>Ghi nh\u1eadn gi\u1ea3m doanh thu:<\/p>\n<p>N\u1ee3 TK 511<\/p>\n<p>N\u1ee3 TK 3331<\/p>\n<p>C\u00f3 TK 131, 111, 112<\/p>\n<p>Ghi nh\u1eadn gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<p>N\u1ee3 TK 156<\/p>\n<p>C\u00f3 TK 632<\/p>\n<p><strong>b,B\u00ean mua:<\/strong><\/p>\n<p>Do b\u00ean mua ch\u1ec9 ghi nh\u1eadn t\u0103ng tr\u1ecb gi\u00e1 h\u00e0ng mua (khi mua h\u00e0ng) v\u00e0 gi\u1ea3m tr\u1ecb gi\u00e1 h\u00e0ng mua (khi tr\u1ea3 l\u1ea1i h\u00e0ng) n\u00ean b\u00fat to\u00e1n th\u1ef1c hi\u1ec7n s\u1ebd t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ea7n B\u00ean mua \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\n<p><strong>3.H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd tr\u1ea3 l\u1ea1i h\u00e0ng<\/strong><\/p>\n<p>Khi tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c cho th\u00f4ng tin k\u1ebf to\u00e1n. V\u00ec v\u1eady, ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i h\u00e0ng ph\u1ea3i th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n.<\/p>\n<p>Hai \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ea3 l\u1ea1i h\u00e0ng mua n\u1ebfu :<\/p>\n<ul>\n<li>kh\u00e1ch mua l\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/li>\n<li>kh\u00e1ch mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\n<p><strong><em>Kh\u00e1ch mua tr\u1ea3 l\u1ea1i h\u00e0ng c\u00f3 th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n:<\/em><\/strong><\/p>\n<p>Xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho c\u00f4ng ty b\u00e1n:<\/p>\n<p>\u0110\u01a1n gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n b\u1eb1ng \u0111\u01a1n gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n mua v\u00e0o.<\/p>\n<p>Tr\u00ean h\u00f3a \u0111\u01a1n n\u00eau r\u00f5 l\u00fd do tr\u1ea3 l\u1ea1i h\u00e0ng.<\/p>\n<p>Sau \u0111\u00f3, k\u1ebf to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/p>\n<p>B\u00ean b\u00e1n: k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 b\u00e1n v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra.<\/p>\n<p>B\u00ean mua: k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<p><strong><em>Kh\u00e1ch mua tr\u1ea3 l\u1ea1i h\u00e0ng kh\u00f4ng th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n:<\/em><\/strong><\/p>\n<p>N\u1ebfu kh\u00e1ch h\u00e0ng mua tr\u1ea3 l\u1ea1i h\u00e0ng kh\u00f4ng th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng \u00e1p d\u1ee5ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.8 Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 39\/2014\/TT-BTC (H\u01b0\u1edbng d\u1eabn thi h\u00e0nh ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP v\u00e0 ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP c\u1ee7a ch\u00ednh ph\u1ee7 v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5).<\/p>\n<p>H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 tr\u1ea3 l\u1ea1i h\u00e0ng mua l\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean di\u1ec5n ra t\u1ea1i c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i. S\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 <strong>P<a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">h\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS ERP<\/a><\/strong> v\u1edbi c\u00e1c t\u00ednh n\u0103ng h\u1ed7 tr\u1ee3 h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh ghi nh\u1eadn h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i ho\u1eb7c ghi nh\u1eadn tr\u1ea3 l\u1ea1i h\u00e0ng mua \u0111\u00e3 qua nh\u1eadp kho ho\u1eb7c ch\u01b0a qua nh\u1eadp kho.<\/p>\n<p>Ngo\u00e0i ra, s\u1eed d\u1ee5ng <a href=\"https:\/\/fts.com.vn\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP<\/a> c\u00f2n mang t\u1edbi cho k\u1ebf to\u00e1n nhi\u1ec1u h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.<\/p>\n<p>Tham kh\u1ea3o ngay <a href=\"https:\/\/fts.com.vn\/lien-he\/\"><strong>t\u1ea1i \u0111\u00e2y<\/strong>!<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Vi\u1ec7c h\u00e0ng \u0111\u00e3 xu\u1ea5t b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i s\u1ebd g\u00e2y ra m\u1ed9t kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n th\u1ef1c t\u1ebf c\u0169ng nh\u01b0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3. V\u1eady h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0 th\u1ebf [&hellip;]<\/p>\n","protected":false},"featured_media":13569,"template":"","article_category":[10],"class_list":["post-7795","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7795","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13569"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7795"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}