{"id":8841,"date":"2023-12-22T14:21:02","date_gmt":"2023-12-22T07:21:02","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8841"},"modified":"2025-11-10T15:01:14","modified_gmt":"2025-11-10T08:01:14","slug":"but-toan-ket-chuyen-tu-dong-cuoi-ky","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/but-toan-ket-chuyen-tu-dong-cuoi-ky\/","title":{"rendered":"B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n t\u1ef1 \u0111\u1ed9ng cu\u1ed1i k\u1ef3"},"content":{"rendered":"

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Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 l\u00e0 nhi\u1ec7m v\u1ee5 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n n\u00e0 c\u0169ng c\u1ea7n th\u1ef1c hi\u1ec7n. V\u1eady b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 l\u00e0 g\u00ec? Bao g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o? H\u1ea1ch to\u00e1n ra sao? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u d\u01b0\u1edbi b\u00e0i vi\u1ebft n\u00e0y nh\u00e9!<\/em><\/p>\n

1.\u0110\u1ecbnh ngh\u0129a b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n t\u1ef1 \u0111\u1ed9ng cu\u1ed1i k\u1ef3:<\/strong><\/h5>\n
    \n
  • B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n t\u1ef1 \u0111\u1ed9ng cu\u1ed1i k\u00ec (c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 b\u00fat to\u00e1n ch\u1ed1t cu\u1ed1i k\u1ef3) l\u00e0 c\u00e1c b\u00fat to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 ch\u1ed1t d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 chuy\u1ec3n giao s\u1ed1 li\u1ec7u t\u1eeb k\u1ef3 k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i sang k\u1ef3 k\u1ebf to\u00e1n ti\u1ebfp theo.<\/li>\n
  • B\u00fat to\u00e1n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng th\u00f4ng qua h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n
    2. Ch\u1ee9c n\u0103ng c\u1ee7a b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n t\u1ef1 \u0111\u1ed9ng cu\u1ed1i k\u1ef3:<\/strong><\/h5>\n
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    • \u0110\u1ea3m b\u1ea3o t\u00ednh to\u00e0n v\u1eb9n v\u00e0 li\u00ean t\u1ee5c c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n trong qu\u00e1 tr\u00ecnh chuy\u1ec3n giao gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n
    • C\u1eadp nh\u1eadp th\u00f4ng tin k\u1ebf to\u00e1n cu\u1ed1i k\u1ef3, bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n thu\u1ed9c v\u1ec1 l\u1ee3i nhu\u1eadn, l\u1ed7, ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn, t\u1ed5n th\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c t\u00eca kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n
    • \u0110\u1ea3m b\u1ea3o r\u00e0ng bu\u1ed9c k\u1ebf to\u00e1n, v\u00ed d\u1ee5 c\u00e2n \u0111\u1ed1i c\u00e1c t\u00e0i kho\u1ea3n trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u00e9 to\u00e1n v\u00e0 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n
      3.C\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 c\u1ea7n h\u1ea1ch to\u00e1n:<\/strong><\/h5>\n

      V\u00e0o cu\u1ed1i m\u1ed7i th\u00e1ng, qu\u00fd, n\u0103m c\u00e1c k\u1ebf to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n theo TT 133 v\u00e0 TT200. Bao g\u1ed3m c\u00e1c b\u00fat to\u00e1n sau:<\/p>\n

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      • B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i th\u00e1ng:<\/li>\n<\/ul>\n

        H\u1ea1ch to\u00e1n ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/p>\n

        H\u1ea1ch to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n-\u00e1p d\u1ee5ng phuwogn ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3.<\/p>\n

        Tr\u00edch kh\u1ea5u hao TSC\u0110<\/p>\n

        H\u1ea1ch to\u00e1n ti\u1ec1n l\u00e3i g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n

        Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc- TK242<\/p>\n

        B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT<\/p>\n

          \n
        • C\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n th\u1ef1c hi\u1ec7n cu\u1ed1i qu\u00fd:<\/li>\n<\/ul>\n

          H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n thu\u1ebf GTGT<\/p>\n

            \n
          • C\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i n\u0103m<\/li>\n<\/ul>\n

            K\u1ebft chuy\u1ec3n chi ph\u00ed v\u00e0 doanh thu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n

            H\u1ea1ch to\u00e1n thu\u1ebf TNDN sau quy\u1ebft to\u00e1n n\u1ebfu ph\u00e1t sinh th\u1eeba, thi\u1ebfu so v\u1edbi th\u00e1ng\/ qu\u00fd.<\/p>\n

            H\u1ea1ch to\u00e1n thu\u1ebf TNDN say quy\u1ebft to\u00e1n ph\u00e1t sinh th\u1eeba\/ thi\u1ebfu v\u1edbi t\u1ea1m t\u00ednh c\u00e1c qu\u00fd.<\/p>\n

            4. Quy tr\u00ecnh k\u1ebft chuy\u1ec3n b\u00fat to\u00e1n t\u1ef1 \u0111\u1ed9ng cu\u1ed1i k\u1ef3:<\/strong><\/h5>\n
              \n
            • X\u00e1c \u0111\u1ecbnh c\u00e1c b\u00fat to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 k\u1ebft chuy\u1ec3n d\u1eef li\u1ec7u k\u1ebf to\u00e1n, d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/li>\n
            • T\u1ea1o c\u00e1c b\u00fat to\u00e1n trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, s\u1eed d\u1ee5ng c\u00e1c th\u00f4ng s\u1ed1 v\u00e0 d\u1eef li\u1ec7u c\u1ea7n thi\u1ebft t\u1eeb k\u1ef3 k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i v\u00e0 k\u1ef3 k\u1ebf to\u00e1n ti\u1ebfp theo.<\/li>\n
            • Ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n.<\/li>\n
            • Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3, l\u00e0m thay \u0111\u1ed5i d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 ch\u1ed1t k\u1ef3 k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i.<\/li>\n<\/ul>\n

              Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accountig- gi\u1ea3i ph\u00e1p t\u1ed1t nh\u1ea5t \u0111\u00f3i v\u1edbi doanh nghi\u1ec7p. T\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 t\u00ednh n\u0103ng, nghi\u1ec7p v\u1ee5, t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n, \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, k\u1ebft chuy\u1ec3n doanh thu v\u00e0 chi ph\u00ed cu\u1ed1i k\u00ec.<\/p>\n

              Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n (th\u00e1ng\/qu\u00fd), c\u1ea7n k\u1ebft chuy\u1ec3n c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed, k\u1ebft qu\u1ea3 kinh doanh \u0111\u1ec3 t\u00ednh l\u00e3i l\u1ed7 v\u00e0 l\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

              \"\"<\/p>\n

              5. T\u1ea1o b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n t\u1ef1 \u0111\u1ed9ng cu\u1ed1i k\u00ec:<\/strong><\/h5>\n

              \u0110\u01b0\u1eddng d\u1eabn; T\u1ed5ng h\u1ee3p\/ K\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/p>\n

              Th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n s\u1ed1 li\u1ec7u:<\/p>\n

                \n
              • Nh\u1ea5n n\u00fat << Ch\u1ea1y k\u1ebft chuy\u1ec3n>><\/li>\n
              • Ch\u1ecdn k\u1ef3 s\u1ed1 k\u1ebft chuy\u1ec3n<\/li>\n
              • \u0110\u1ed3ng \u00fd<\/li>\n
              • Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting s\u1ebd t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebft chuy\u1ec3n s\u1ed1 li\u1ec7u v\u00e0 t\u1ea1o b\u00fat to\u00e1n h\u1ea1ch to\u00e1n.<\/li>\n<\/ul>\n

                C\u00f3 th\u1ec3 d\u00f9ng ch\u1ee9c n\u0103ng << H\u1ee7y k\u1ebft qu\u1ea3 k\u1ebft chuy\u1ec3n>> \u0111\u1ec3 h\u1ee7y b\u1ecf s\u1ed1 li\u1ec7u v\u1eeba ghi v\u00e0o s\u1ed5 c\u00e1i.<\/p>\n

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                  Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 l\u00e0 nhi\u1ec7m v\u1ee5 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n n\u00e0 c\u0169ng c\u1ea7n th\u1ef1c hi\u1ec7n. V\u1eady b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 l\u00e0 g\u00ec? Bao g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o? H\u1ea1ch to\u00e1n ra sao? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u d\u01b0\u1edbi b\u00e0i vi\u1ebft n\u00e0y nh\u00e9! 1.\u0110\u1ecbnh ngh\u0129a b\u00fat to\u00e1n […]<\/p>\n","protected":false},"featured_media":13514,"template":"","article_category":[],"class_list":["post-8841","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8841","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\/13514"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8841"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}