{"id":8449,"date":"2023-08-08T10:00:28","date_gmt":"2023-08-08T03:00:28","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8449"},"modified":"2023-08-08T10:00:28","modified_gmt":"2023-08-08T03:00:28","slug":"cong-viec-cua-ke-toan-cong-no","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cong-viec-cua-ke-toan-cong-no\/","title":{"rendered":"C\u00d4NG VI\u1ec6C C\u1ee6A K\u1ebe TO\u00c1N C\u00d4NG N\u1ee2"},"content":{"rendered":"

\"\"<\/p>\n

\u1ede b\u00e0i vi\u1ebft tr\u01b0\u1edbc, ch\u00fang ta \u0111\u00e3 bi\u1ebft \u0111\u1ebfn ngh\u1ec1 K\u1ebf to\u00e1n b\u00e1n h\u00e0ng, h\u00f4m nay FTS mong mu\u1ed1n gi\u1edbi thi\u1ec7u \u0111\u1ebfn qu\u00fd ng\u01b0\u1eddi \u0111\u1ecdc ngh\u1ec1 K\u1ebf to\u00e1n c\u00f4ng n\u1ee3. Tr\u00ean th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ecb tr\u00ed c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh c\u00f4ng n\u1ee3. V\u1eady nh\u1eefng ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn c\u00f4ng n\u1ee3 bao g\u1ed3m nh\u1eefng g\u00ec? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u nh\u00e9:<\/p>\n

1.K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 g\u00ec?<\/strong><\/h4>\n

K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 (ti\u1ebfng Anh l\u00e0 Accounting Liabilities)\u00a0l\u00e0 ng\u01b0\u1eddi \u0111\u1ea3m nh\u1eadn c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u1ec1 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thu v\u1ec1 ho\u1eb7c chi tr\u1ea3.\u00a0<\/b>Ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 l\u00e0 y\u1ebfu t\u1ed1 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i c\u0169ng nh\u01b0 ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch t\u1ed1t nh\u1ea5t.<\/p>\n

\u1ede c\u00e1c doanh nghi\u1ec7p l\u1edbn, c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c giao cho b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch ri\u00eang. \u1edf c\u00e1c doanh nghi\u1ec7p SMEs th\u00ec k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 ng\u01b0\u1eddi \u0111\u1ea3m nhi\u1ec7m lu\u00f4n c\u00f4ng vi\u1ec7c n\u00e0y.<\/p>\n

2. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/strong><\/h4>\n

T\u1ea1i m\u1ed7i doanh nghi\u1ec7p, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c c\u0169ng nh\u01b0 \u0111\u1ea7u m\u1ee5c x\u1eed l\u00fd l\u00e0 kh\u00e1c nhau, tuy nhi\u00ean h\u1ea7u h\u1ebft c\u00e1c c\u00f4ng vi\u1ec7c chung c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c sau:<\/p>\n

2.1.Qu\u1ea3n l\u00ed c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng<\/strong><\/h3>\n
    \n
  • Qu\u1ea3n l\u00ed v\u00e0 ki\u1ec3m tra n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m: th\u00f4ng tin kh\u00e1ch h\u00e0ng, \u0111i\u1ec1u kho\u1ea3n v\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n, ch\u00ednh s\u00e1ch ph\u1ea1t qu\u00e1 h\u1ea1n c\u0169ng nh\u01b0 tr\u00e1ch nhi\u1ec7m, ngh\u0129a v\u1ee5 c\u1ee7a hai b\u00ean c\u00f9ng c\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00e1t sinh.<\/li>\n
  • Ki\u1ec3m so\u00e1t v\u00e0 cung c\u1ea5p c\u00e1c th\u00f4ng tin quan tr\u1ecdng c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0o B\u1ea3ng theo d\u00f5i h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf b\u00e1n ra<\/li>\n
  • \u0110\u00e1nh d\u1ea5u, k\u00ed hi\u1ec7u m\u00e3 kh\u00e1ch h\u00e0ng<\/li>\n
  • Theo d\u00f5i v\u00e0 ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, t\u0103ng, gi\u1ea3m c\u00f4ng n\u1ee3 ph\u1ea3i thu theo t\u1eebng ng\u00e0y, th\u00e1ng, qu\u00fd, n\u0103m.<\/li>\n
  • H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng, c\u00e1c ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
  • Ki\u1ec3m tra v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng theo \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng v\u00e0 l\u1eadp Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/li>\n
  • Thi\u1ebft l\u1eadp c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 c\u1ea7n thu c\u00f9ng b\u00e1o c\u00e1o ph\u00e2n t\u00edch tu\u1ed5i n\u1ee3, tr\u00ecnh l\u00ean c\u1ea5p tr\u00ean \u0111inh k\u1ef3.<\/li>\n
  • X\u00e2y d\u1ef1ng c\u00e1c k\u1ebf ho\u1ea1ch thu h\u1ed3i c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng, ph\u00e2n t\u00edch v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c ph\u01b0\u01a1ng \u00e1n thu h\u1ed3i c\u00f4ng n\u1ee3 qu\u00e1 h\u1ea1n, n\u1ee3 kh\u00f3 \u0111\u00f2i<\/li>\n
  • H\u1ee3p t\u00e1c c\u00f9ng c\u00e1c ph\u00f2ng ban \u0111\u1ec3 thu h\u1ed3i c\u00f4ng n\u1ee3 \u0111\u00fang k\u1ef3 h\u1ea1n.<\/li>\n<\/ul>\n

    2.2. Qu\u1ea3n l\u00ed c\u00f4ng n\u1ee3 v\u1edbi nh\u00e0 cung c\u1ea5p<\/strong><\/h3>\n
      \n
    • Ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng, g\u1ed3m: th\u00f4ng tin nh\u00e0 cung c\u1ea5p, \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, th\u1eddi h\u1ea1n thanh to\u00e1n v\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i…<\/li>\n
    • G\u1eedi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd th\u00f4ng tin \u0111\u00e3 x\u00e1c th\u1ef1c v\u00e0o B\u1ea3ng theo d\u00f5i h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/li>\n
    • Thi\u1ebft l\u1eadp m\u00e0 qu\u1ea3n l\u00fd nh\u00e0 cung c\u1ea5p \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn v\u1edbi kh\u00e1ch h\u00e0ng.<\/li>\n
    • C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n mua h\u00e0ng, k\u1ebf to\u00e1n kho, k\u1ebf to\u00e1n thanh to\u00e1n \u0111\u1ec3 ki\u1ec3m tra ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch l\u1ea5y h\u00e0ng v\u00e0 thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u0103ng, gi\u1ea3m c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3.<\/li>\n
    • C\u0103n c\u1ee9 c\u00e1c h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng, ch\u01b0\u01a1ng tr\u00ecnh ch\u00ednh s\u00e1ch kinh doanh c\u1ee7a b\u00ean b\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u00f4ng n\u1ee3 m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/li>\n
    • Ghi ch\u00e9p, \u0111\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 v\u1edbi t\u1eebng nh\u00e0 cung c\u1ea5p \u0111\u1ec3 ch\u1ed1t s\u1ed1 li\u1ec7u c\u00f4ng n\u1ee3 th\u00f4ng qua bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 theo \u0111\u1ecbnh k\u00fd.<\/li>\n
    • So\u1ea1n c\u00e1c b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p n\u1ee3 ph\u1ea3i tr\u1ea3, tr\u00ecnh l\u00ean c\u1ea5p tr\u00ean theo \u0111\u1ecbnh k\u1ef3<\/li>\n
    • L\u00ean k\u1ebf ho\u1ea1ch thanh to\u00e1n c\u00f4ng n\u1ee3 \u0111\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p \u0111\u1ebfn h\u1ea1n, c\u00e1c ph\u01b0\u01a1ng \u00e1n ch\u1edd c\u1ea5p tr\u00ean n\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong x\u1eed l\u00fd, gi\u1ea3i quy\u1ebft c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3<\/li>\n<\/ul>\n

      Ngo\u00e0i ra, nhi\u1ec1u c\u00f4ng ty c\u00f2n qu\u1ea3n l\u00fd c\u00e1c c\u00f4ng n\u1ee3 trong n\u1ed9i b\u1ed9 \u0111\u1ec3 ki\u1ec3m so\u00e1t s\u1ed1 d\u01b0 c\u00e1c kho b\u00e3i, v\u0103n ph\u00f2ng, chi nh\u00e1nh nh\u1ecf,…<\/p>\n

      3.C\u00e1ch x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/strong><\/h4>\n

      3.1. N\u1ee3 ph\u1ea3i thu<\/strong><\/h3>\n

      Theo Q\u0110\/48.\/2006\/Q\u0110-BTC, n\u1ed9i dung c\u00f4ng vi\u1ec7c ph\u1ea3i x\u1eed l\u00ed bao g\u1ed3m:<\/p>\n

      Ph\u1ea3i thu kh\u00e1ch h\u00e0ng (131)<\/strong><\/p>\n

      Ch\u1ee9ng t\u1eeb li\u00ean quan: H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, s\u1ed1 hoa \u0111\u01a1n GTGt, phi\u1ebfu xu\u1ea5t kho c\u0169ng nh\u01b0 bi\u00ean b\u1ea3n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3, x\u00f3a n\u1ee3,…<\/p>\n

      Ph\u1ea3i thu t\u1ea1m \u1ee9ng<\/strong><\/p>\n

      Ch\u1ee9ng t\u1eeb li\u00ean quan: phi\u1ebfu chi, gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng, c\u00e1c lo\u1ea1i phi\u1ebfu chi, b\u00e1o c\u00e1o thanh to\u00e1n t\u1ea1m \u1ee9ng v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb v\u1ec1 kho\u1ea3n chi ti\u00eau \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ec1n t\u1ea1m \u1ee9ng<\/p>\n

      3.2.N\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/h4>\n

      Ch\u1ee9ng t\u1eeb s\u1eed d\u1ee5ng: h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u00f3a \u0111\u01a1n GTGT, phi\u1ebfu chi\/phi\u1ebfu nh\u1eadp kho. h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, gi\u1ea5y b\u00e1o n\u1ee3,…<\/p>\n

      >> C\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n c\u00f4ng n\u1ee3:<\/p><\/blockquote>\n

        \n
      • S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng<\/li>\n
      • S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p<\/li>\n
      • B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/li>\n
      • B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/li>\n
      • B\u00e1o c\u00e1o ph\u00e2n t\u00edch c\u00f4ng n\u1ee3<\/li>\n
      • B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, b\u00e1o c\u00e1o li\u00ean quan kh\u00e1c theo y\u00eau c\u1ea7u<\/li>\n<\/ul>\n

        Tr\u00ean \u0111\u00e2y l\u00e0 t\u1ed5ng quan v\u1ec1 c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i l\u00e0m v\u00e0 th\u1ef1c hi\u1ec7n. Ph\u1ea7n m\u1ec1m FTS c\u00f3 module b\u00e1n h\u00e0ng v\u00e0 mua h\u00e0ng, kho kh\u00f4ng nh\u1eefng qu\u1ea3n l\u00ed c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p l\u00ean \u0111\u01b0\u1ee3c c\u00e1c b\u00e1o c\u00e1o li\u00ean quan gi\u00fap k\u00e9 to\u00e1n t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian l\u00e0m vi\u1ec7c v\u00e0 nh\u1eadp li\u1ec7u ch\u1ee9ng t\u1eeb.
        \nFTS r\u1ea5t mong mu\u1ed1n \u0111\u01b0\u1ee3c h\u1ee3p t\u00e1c v\u1edbi c\u00e1c doanh nghi\u1ec7p. M\u1ecdi th\u00f4ng tin xin li\u00ean h\u1ec7 qua:<\/p>\n

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        \u1ede b\u00e0i vi\u1ebft tr\u01b0\u1edbc, ch\u00fang ta \u0111\u00e3 bi\u1ebft \u0111\u1ebfn ngh\u1ec1 K\u1ebf to\u00e1n b\u00e1n h\u00e0ng, h\u00f4m nay FTS mong mu\u1ed1n gi\u1edbi thi\u1ec7u \u0111\u1ebfn qu\u00fd ng\u01b0\u1eddi \u0111\u1ecdc ngh\u1ec1 K\u1ebf to\u00e1n c\u00f4ng n\u1ee3. Tr\u00ean th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ecb tr\u00ed c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t […]<\/p>\n","protected":false},"featured_media":8451,"template":"","article_category":[],"class_list":["post-8449","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8449","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\/8451"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8449"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}