{"id":8708,"date":"2023-11-20T16:56:21","date_gmt":"2023-11-20T09:56:21","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8708"},"modified":"2025-11-10T15:18:54","modified_gmt":"2025-11-10T08:18:54","slug":"phuong-phap-kiem-ke-dinh-ki-hang-ton-kho-va-chenh-lech-kiem-ke-ton-kho","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/phuong-phap-kiem-ke-dinh-ki-hang-ton-kho-va-chenh-lech-kiem-ke-ton-kho\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u00ec h\u00e0ng t\u1ed3n kho v\u00e0 ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea t\u1ed3n kho."},"content":{"rendered":"<p><em><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a th\u00ec ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. M\u1ed7i th\u00e1ng k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf v\u00e0 tr\u00ean s\u1ed5 s\u00e1ch c\u00f3 kh\u1edbp nhau kh\u00f4ng? T\u1eeb \u0111\u00f3 \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh, ki\u1ec3m k\u00ea s\u00e1t h\u01a1n v\u00e0 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho.\u00a0<\/span><\/em><\/p>\n<h4><strong>1. T\u1ed5ng quan v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3:<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\">H\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c hi\u1ec3u kaf nh\u1eefng t\u00e0i s\u1ea3n d\u1ef1 tr\u1eef kho \u0111\u1ec3 b\u00e1n ra sau c\u00f9ng ho\u1eb7c \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m nguy\u00ean v\u1eadt li\u1ec7u s\u1ea3n xu\u1ea5t trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh binhg th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean\/ v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m d\u1edf dnag\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a, h\u00e0ng g\u1eedi b\u00e1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef l\u1ea1i t\u1ea1i kho b\u1ea3o thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 l\u00e0 h\u00ecnh th\u1ee9c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1, cho k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c v\u1ec1 gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, th\u1ed1ng k\u00ea ngu\u1ed3n v\u1ed1n hi\u1ec7n c\u00f3 sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c l\u01b0u trong k\u1ebf to\u00e1n. Kh\u00e1c v\u1edbi k\u00ea kh\u00e1i th\u01b0\u1eddng xuy\u00ean, h\u00ecnh th\u1ee9c ki\u1ec3m tra n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c di\u1ec5n ra li\u00ean t\u1ee5c, m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u1ed3n kho \u0111\u1ea7u k\u1ef3 &#8211; cu\u1ed1i k\u1ef3 d\u1ef1a tr\u00ean c\u01a1 s\u1edf ki\u1ec3m k\u00ea cu\u1ed1i k\u1ef3.\u00a0<\/span><\/p>\n<p><strong>1.1. Kh\u00e1i ni\u1ec7m :\u00a0<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 h\u00e0ng t\u1ed3n kho l\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u0103n c\u01b0 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u1ed3n khi cu\u1ed1i k\u00ec v\u1eadt t\u01b0, h\u00e0ng h\u00f3a tr\u00ean s\u1ed1 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 t\u1eeb \u0111\u00f3 t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng hpas, v\u1eadt t\u01b0 \u0111\u00e3 xu\u1ea5t.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n t\u1ed3n kho c\u0103n b\u1ea3n m\u00e0 c\u00e1c k\u1ebf to\u00e1n kho c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c.\u00a0<\/span><\/p>\n<p><strong>1.2 \u0110\u1eb7c \u0111i\u1ec3m:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u00ec h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, c\u00f4ng ty s\u1ebd kh\u00f4ng bi\u1ebft m\u1ee9c t\u1ed3n kho \u0111\u01a1n v\u1ecb c\u0169ng nh\u01b0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n cho \u0111\u1ebfn khi qu\u00e1 tr\u00ecnh k\u00ea khai h\u00e0ng t\u1ed3n kho ho\u00e0n t\u1ea5t.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn trong c\u00e1c doanh nghi\u1ec7p kinh doanh h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p, \u0111a ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u1ed1i l\u1edbn v\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t m\u1ed9t lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m.\u00a0<\/span><\/p>\n<h4><strong>2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:\u00a0<\/strong><\/h4>\n<p><strong>2.1. T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Trong m\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t trong 2 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho l\u00e0 k\u00ea khai th\u01b0\u1eddng xuy\u00ean ho\u1eb7c ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3. C\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m, quy m\u00f4 ,t\u00ednh ch\u1ea5t, s\u1ed1 l\u01b0\u1ee3ng v\u1eadt t\u01b0 h\u00e0ng h\u00f3a v\u00e0 nh\u1eefng y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p th\u00edch h\u1ee3p v\u00e0 nh\u1ea5t qu\u00e1n trong ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, m\u1ecdi bi\u1ebfn \u0111\u1ed9ng c\u1ee7a v\u1eadt tue, h\u00e0ng h\u00f3a kh\u00f4ng theo d\u00f5i, ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho. Gi\u00e1 tr\u1ecb c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a mua v\u00e0 nh\u1eadp kho trong k\u1ef3 \u0111\u01b0\u1ee3c theo d\u00f5i, ph\u1ea3n \u00e1nh tr\u00ean m\u1ed9t t\u00e0i kho\u1ea3n ri\u00eang l\u00e0 t\u00e0i kho\u1ea3n 611-Mua h\u00e0ng.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean N\u1ee3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, coogn c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3 ( theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, mua v\u00e0o trong k\u1ef3.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean C\u00f3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t s\u1eed d\u1ee5ng trong k\u1ef3, ho\u1eb7c gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a xu\u1ea5t b\u00e1n (ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f4ng ty \u0111\u00e3 b\u00e1n trong k\u1ef3)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 g\u1ed1c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a mua v\u00e0o tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1.\u00a0<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Cu\u1ed1i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 t\u1ed3n kho th\u1ef1c t\u1ebf v\u00e0 \u0111\u00e3 xu\u1ea5t kho trong k\u1ef3 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ghi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 611.<\/span><\/i><\/p>\n<p><strong>2.2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi mua h\u00e0ng h\u00f3a, NVL, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, k\u1ebf to\u00e1n s\u1ebd ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 611 theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho mua v\u00e0o theo t\u1eebng nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a. V\u00e0o cu\u1ed1i k\u1ef3, doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea theo t\u1eebng lo\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb t\u1ed3n kho \u0111\u1ebfn cu\u1ed1i k\u1ef3 c\u0169ng nh\u01b0 \u0111\u00e3 xu\u1ea5t kho trong k\u1ef3.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n mua h\u00e0ng, k\u1ebf to\u00e1n ghi nh\u1ea1n gi\u00e1 g\u1ed1c mua v\u00e0o TK 611. Khi xu\u1ea5t s\u01b0 d\u1ee5ng, ho\u1eb7c xu\u1ea5t b\u00e1n ch\u1ec9 ghi m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/span><\/li>\n<\/ul>\n<h4><strong>3. H\u1ea1ch to\u00e1n:\u00a0<\/strong><\/h4>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/lamketoan.vn\/wp-content\/uploads\/2017\/11\/hach-toan-hang-ton-kiem-ke-dinh-ky-768x432.jpg\" alt=\"H\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3\" \/><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><em><span style=\"font-weight: 400;\"><strong>\u0110\u1ea7u k\u00ec k\u1ebf to\u00e1n<\/strong>, k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc):\u00a0<\/span><\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 611: Mua h\u00e0ng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 152, 153, 156: Nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><em>Trong k\u1ef3 k\u1ebf to\u00e1n:\u00a0<\/em><\/strong><\/li>\n<\/ul>\n<p><em><span style=\"font-weight: 400;\">Khi mua th\u00eam nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a, k\u1ebf to\u00e1n ghi:<\/span><\/em><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 611: Mua h\u00e0ng ( gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 331, 111, 112<\/span><\/p>\n<p><em><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng, k\u1ebf to\u00e1n ghi giam tr\u1ef1 ti\u1ebfp tr\u00ean TK 611:\u00a0<\/span><\/em><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 331<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 133<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 611<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><em><strong>Cu\u1ed1i k\u1ef3:<\/strong><\/em><\/li>\n<\/ul>\n<p><em><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u00ec:<\/span><\/em><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 152, 153, 156: NVL, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 611: Mua h\u00e0ng<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><em><strong>K\u1ebf to\u00e1n t\u00ednh ra \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng trong k\u1ef3 v\u00e0 ghi:<\/strong><\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 621, 627, 641, 642<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 128, 222<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 611<\/span><\/p>\n<h4><b>4. H\u1ea1ch to\u00e1n <a href=\"https:\/\/fts.com.vn\/kiem-ke-hang-ton-kho-va-danh-gia-tinh-chenh-lech\/\">ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho\u00a0<\/a><\/b><\/h4>\n<p><b>4.1. Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho b\u1ecb thi\u1ebfu:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng c\u00f3 trong kho \u1edf th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea nh\u1ecf h\u01a1n s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. S\u1ed1 ch\u00eanh l\u1ec7ch, k\u1ebf to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u h\u00e0ng h\u00f3a tr\u00ean s\u1ed5 s\u00e1ch \u0111\u1ec3 kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf khi ki\u1ec3m k\u00ea.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>Khi ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean n\u00e2n ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho:<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 1381: T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 152, 153: Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ho\u1eb7c C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 155: Th\u00e0nh ph\u1ea9m<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 156: H\u00e0ng h\u00f3a\u00a0<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>Khi thi\u1ebfu trong \u0111\u1ecbnh m\u1ee9c cho ph\u00e9p:<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 152: Nguy\u00ean v\u1eadt li\u1ec7u.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>Khi thi\u1ebfu ngo\u00e0i \u0111\u1ecbnh m\u1ee9c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n:<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 1381: T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 152<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n x\u1eed l\u00fd v\u1ec1 h\u00e0ng t\u1ed3n kho hao h\u1ee5t, m\u1ea5t m\u00e1t:<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 334: Ph\u00e0n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 1381: T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd\u00a0<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>H\u00e0ng thi\u1ebfu do b\u00ean b\u00e1n giao thi\u1ebfu h\u00e0ng, y\u00eau c\u1ea7u b\u00ean b\u00e1n giao th\u00eam s\u1ed1 l\u01b0\u1ee3ng c\u00f2n thi\u1ebfu, khi nh\u1eadp h\u00e0ng, d\u1ef1a v\u00e0o ch\u1ee9ng t\u1eeb b\u00ean b\u00e1n giao h\u00e0ng th\u00eam.<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u01a1\u0323 TK 152, TK 153, TK 155, TK 156<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Co\u0301 TK 1381<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>N\u1ebfu thi\u1ebfu h\u00e0ng t\u1ed3n kho do l\u1ed7i c\u1ee7a c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd h\u00e0ng, quy tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i (tr\u1eeb l\u01b0\u01a1ng ho\u1eb7c b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n)<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u01a1\u0323 TK 1388, TK 1111 (N\u1ebfu thu b\u1eb1ng ti\u1ec1n m\u1eb7t), TK 334 (N\u1ebfu tr\u1eeb l\u01b0\u01a1ng)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Co\u0301 TK 1381<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>Khi c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 111,1388,334,632,811<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 1381: T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>\u00a0Khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n &amp; ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 138,334.632<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 621, 627<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 152, 153, 155, 156<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>Kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn thi\u1ebfu h\u00e0ng trong kho, k\u1ebf to\u00e1n d\u1ef1a v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u01a1\u0323 TK 811<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Co\u0301 TK 1381<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-8710 \" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/11\/ban-sao-cua-fts-key-visual-1-1024x1024.png\" alt=\"\" width=\"544\" height=\"544\" \/><\/p>\n<p><strong>4.2. Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho bi th\u1eeba:\u00a0<\/strong><\/p>\n<ul>\n<li aria-level=\"1\"><em>\u00a0Khi ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 152: N\u1ebfu th\u1eeba nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 155: N\u1ebfu th\u1eeba th\u00e0nh ph\u1ea9m<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 156: N\u1ebfu th\u1eeba h\u00e0ng h\u00f3a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3381: T\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>Ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba trong \u0111\u1ecbnh m\u1ee9c<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 152 \u2013 Nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>\u00a0N\u1ebfu ph\u00e1t hi\u1ec7n th\u1eeba tr\u00ean \u0111\u1ecbnh m\u1ee9c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 152 \u2013 Nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3381 \u2013 T\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>\u00a0Khi c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 3381 \u2013 T\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 411, 632, 3388, 642,711<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><em>\u00a0N\u1ebfu x\u00e1c \u0111\u1ecbnh nguy\u00ean v\u1eadt li\u1ec7u kh\u00f4ng ph\u1ea3i c\u1ee7a doanh nghi\u1ec7p<\/em><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y k\u1ebf to\u00e1n ghi v\u00e0o t\u00e0i kho\u1ea3n 002 \u2013 V\u1eadt t\u01b0 h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd <a href=\"https:\/\/fts.com.vn\/pmkttrothudaclucchoketoankho\/\">kho<\/a> v\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n kho, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting- ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n, t\u00ednh ch\u00ednh x\u00e1c cao, d\u1ec5 d\u00e0ng s\u1eed d\u1ee5ng.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd xu\u00e1t- nh\u1eadp t\u1ed3n theo t\u1eebng lo\u1ea1i, chi ti\u1ebft h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 trong nhi\u1ec1u kho. Qu\u1ea3n l\u00ed nhi\u1ec1u \u0111\u01a1n v\u1ecb t\u00ednh cho 1 lo\u1ea1i h\u00e0ng h\u00f3a , v\u1eadt t\u01b0 v\u00e0 t\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS c\u00f2n t\u00edch h\u1ee3p nhi\u1ec1u t\u00ednh n\u0103ng th\u00f4ng minh kh\u00e1c nh\u01b0 t\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u b\u1eb1ng excel, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ef1 \u0111\u1ed9ng l\u1eadp BCTC, t\u1edd khai thu\u1ebf, t\u1ef1 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n sai l\u1ec7ch v\u00e0 c\u1ea3nh b\u00e1o,&#8230;<\/span><\/p>\n<p>[wpforms id=&#8221;2108&#8243;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a th\u00ec ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. M\u1ed7i th\u00e1ng k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf v\u00e0 tr\u00ean s\u1ed5 s\u00e1ch c\u00f3 kh\u1edbp nhau kh\u00f4ng? T\u1eeb \u0111\u00f3 \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u [&hellip;]<\/p>\n","protected":false},"featured_media":13522,"template":"","article_category":[10],"class_list":["post-8708","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\/8708","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\/13522"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8708"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}