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1.K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh l\u00e0 g\u00ec?<\/strong><\/h5>\nK\u1ebft qu\u1ea3 kinh doanh l\u00e0 s\u1ed1 l\u00e3i ho\u1eb7c l\u1ed7 do c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p mang l\u1ea1i trong 1 k\u1ef3 k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\nK\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m<\/em>: K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.\u00a0<\/span><\/p>\n <\/p>\n
2. T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/strong><\/h5>\n\u0110\u1ec3 t\u1eadp h\u1ee3p doanh thu v\u00e0 chi ph\u00ed x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 911-X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.\u00a0<\/span><\/p>\nTK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/strong><\/p>\n\n\n\nGhi nh\u1eadn tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n<\/span><\/td>\n Ghi nh\u1eadn doanh thu thu\u1ea7n v\u1ec1 s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3<\/span><\/td>\n<\/tr>\n\nChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 chi ph\u00ed kh\u00e1c<\/span><\/td>\n Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n\nChi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/td>\n K\u1ebft chuy\u1ec3n l\u1ed7<\/span><\/td>\n<\/tr>\n\n K\u1ebft chuy\u1ec3n l\u00e3i<\/span><\/td>\n <\/td>\n<\/tr>\n \nT\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3<\/span><\/td>\n T\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nNote: T\u00e0i kho\u1ea3n 911 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.\u00a0<\/span><\/em><\/p>\n <\/p>\n
3. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 911-X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/strong><\/h5>\nT\u00e0i kho\u1ea3n 911- X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n\n- K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/em>: L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u00e0 tr\u1ecb gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (bao g\u1ed3m s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5, gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m xay l\u1eafp, chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 nh\u01b0: chi ph\u00ed kh\u1ea5u hao, chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, chi ph\u00ed cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0), chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n
- K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/em>: L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.\u00a0<\/span><\/li>\n
- K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/em>: L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c.\u00a0<\/span><\/li>\n<\/ul>\n
T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3\u00a0 k\u1ebf to\u00e1n. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng. C\u00e1c kho\u1ea3n doanh thu v\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 s\u1ed1 doanh thu thu\u1ea7n v\u00e0 thu nh\u1eadp thu\u1ea7n.\u00a0<\/span><\/i><\/p>\n <\/p>\n
4. C\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n:<\/strong><\/h5>\n![\"C\u00e1c](\"https:\/\/sudospaces.com\/hoconlineleanh\/2021\/12\/cac-but-toan-ket-chuyen-cuoi-ky-theo-thong-tu-200-133.jpg\")
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a. H\u00e0ng th\u00e1ng:<\/span><\/p>\n\n- H\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng.\u00a0<\/span><\/li>\n
- H\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu DN \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e0 v\u1ed1n b\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3)<\/span><\/li>\n
- H\u1ea1ch to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u1edf t\u00e0i kho\u1ea3n 242<\/span><\/li>\n
- H\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao TSC\u0110\u00a0<\/span><\/li>\n
- H\u1ea1ch to\u00e1n l\u00e3i TGNH<\/span><\/li>\n
- K\u1ebft chuy\u1ec3n thu\u1ebf GTGT (n\u1ebfu DN th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng)<\/span><\/li>\n<\/ul>\n
\n- H\u00e0ng qu\u00fd:<\/span><\/li>\n<\/ol>\n
\n- H\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT (n\u1ebfu DN th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd)<\/span><\/li>\n
- H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m t\u00ednh (n\u1ebfu DN c\u00f3 ph\u00e1t sih thu\u1ebf TNDN t\u1ea1m t\u00ednh ph\u1ea3i n\u1ed9p)<\/span><\/li>\n<\/ul>\n
b. H\u00e0ng n\u0103m:\u00a0<\/span><\/p>\n– \u0110\u1ea7u n\u0103m:<\/span><\/p>\n\n- H\u1ea1ch to\u00e1n khi th\u1ef1c nh\u1eadn v\u1ed1n g\u00f3p\u00a0<\/span><\/li>\n
- H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf m\u00f4n b\u00e0i\u00a0<\/span><\/li>\n
- K\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.\u00a0<\/span><\/li>\n<\/ul>\n
– Cu\u1ed1i n\u0103m:<\/span><\/p>\n\n- K\u1ebft chuy\u1ec3n doanh thu- chi ph\u00ed: x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.\u00a0<\/span><\/li>\n
- H\u1ea1ch to\u00e1n thu\u1ebf TNDN sau quy\u1ebft to\u00e1n (n\u1ebfu c\u00f3 ph\u00e1t sinh th\u1eeba\/ thi\u1ebfu so v\u1edbi khai th\u00e1ng\/ qu\u00fd)<\/span><\/li>\n
- H\u1ea1ch to\u00e1n thu\u1ebf TNDN sau quy\u1ebft to\u00e1n (n\u1ebfu c\u00f3 ph\u00e1t sinh th\u1eeba\/ thi\u1ebfu so v\u1edbi t\u1ea1m t\u00ednh c\u00e1c qu\u00fd)<\/span><\/li>\n<\/ul>\n
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5. C\u00e1c b\u00fat to\u00e1n k\u1ebf chuy\u1ec3n \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3:<\/strong><\/h5>\n![](\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2021\/12\/Hi%CC%80nh-3-So%CC%9B-do%CC%82%CC%80-quy-tri%CC%80nh-ha%CC%A3ch-toa%CC%81n-xa%CC%81c-di%CC%A3nh-ke%CC%82%CC%81t-qua%CC%89-kinh-doanh.jpg\")
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K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh donh th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n (th\u00e1ng, qu\u00fd, n\u0103m). Do \u0111\u00f3, v\u00f2 cu\u1ed1i k\u00ec k\u1ebf to\u00e1n, ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n+ K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n l\u00e0m gi\u1ea3m doanh thu:<\/span><\/p>\nN\u1ee3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0<\/span><\/p>\nC\u00f3 TK 521: C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.\u00a0<\/span><\/p>\n+ X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu\u1ebf l\u00e0m gi\u1ea3m doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n<\/span><\/p>\nN\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\nC\u00f3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n+ K\u1ebft chuy\u1ec3n doanh thu b\u00e1n h\u00e0ng thu\u1ea7n<\/span><\/p>\nN\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\nC\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n+ K\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/span><\/p>\nN\u1ee3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\nN\u1ee3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/span><\/p>\nC\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n+ K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5<\/span><\/p>\nN\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\nC\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n+ K\u1ebft chuy\u1ec3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c<\/span><\/p>\nN\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\nC\u00f3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\nC\u00f3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c<\/span><\/p>\n+ K\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng ph\u00e1t sinh trong k\u1ef3<\/span><\/p>\nN\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\nC\u00f3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/p>\n+ K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/p>\nN\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\nC\u00f3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/p>\n+ K\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf TNDN\u00a0<\/span><\/p>\n\n- N\u1ebfu TK 821 c\u00f3 s\u1ed1 ph\u00e1t sinh N\u1ee3 > s\u1ed1 ph\u00e1t sinh C\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ghi:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\nC\u00f3 TK 821 \u2013 Chi ph\u00ed thu\u1ebf TNDN<\/span><\/p>\n\n- N\u1ebfu TK 821 c\u00f3 s\u1ed1 ph\u00e1t sinh N\u1ee3 < s\u1ed1 ph\u00e1t sinh C\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ghi:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 821 \u2013 Chi ph\u00ed thu\u1ebf TNDN<\/span><\/p>\nC\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n
\n<\/span>+ X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/span><\/p>\n\n- N\u1ebfu c\u00f3 l\u00e3i, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n l\u00e3i:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\nC\u00f3 TK 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\n\n- N\u1ebfu l\u1ed7, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n l\u1ed7:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\nC\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n <\/p>\n
6. Gi\u1ea3i ph\u00e1p cho doanh nghi\u1ec7p:\u00a0<\/strong><\/h5>\nHi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 to\u00e1n \u0111\u1ec3 d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd, theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 h\u1ed7 tr\u1ee3 cho k\u1ebf to\u00e1n vi\u00ean t\u1ea1i c\u00e1c doanh nghi\u1ec7p trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y v\u00e0 trong c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting \u0111\u00e3 c\u1eadp nh\u1eadp, t\u00edch h\u1ee3p th\u00eam nhi\u1ec1u t\u00ednh n\u0103ng, c\u1ea7n thi\u1ebft cho c\u00f4ng vi\u1ec7c. Ngo\u00e0i ra, Ph\u1ea7n m\u1ec1m K\u1ebf to\u00e1n FTS t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting – gi\u1ea3i ph\u00e1p t\u1ed1t nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. T\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c 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.\u00a0<\/span><\/p>\nNhanh tay \u0111\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t!\u00a0<\/span><\/p>\n[wpforms id=”2108″]<\/p>\n","protected":false},"excerpt":{"rendered":"
K\u1ebft qu\u1ea3 kinh doanh l\u00e0 th\u01b0\u1edbc \u0111o ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh l\u00e0 c\u00f4ng vi\u1ec7c v\u00f4 c\u00f9ng quan tr\u1ecdng trong doanh nghi\u1ec7p, cung c\u1ea5p s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u1ec3 t\u1eeb \u0111\u00f3 c\u00f3 nh\u1eefng […]<\/p>\n","protected":false},"featured_media":13510,"template":"","article_category":[10],"class_list":["post-8889","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\/8889","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\/13510"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8889"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m<\/em>: K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.\u00a0<\/span><\/p>\n <\/p>\n \u0110\u1ec3 t\u1eadp h\u1ee3p doanh thu v\u00e0 chi ph\u00ed x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 911-X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.\u00a0<\/span><\/p>\n TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/strong><\/p>\n Note: T\u00e0i kho\u1ea3n 911 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.\u00a0<\/span><\/em><\/p>\n <\/p>\n T\u00e0i kho\u1ea3n 911- X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3\u00a0 k\u1ebf to\u00e1n. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng. C\u00e1c kho\u1ea3n doanh thu v\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 s\u1ed1 doanh thu thu\u1ea7n v\u00e0 thu nh\u1eadp thu\u1ea7n.\u00a0<\/span><\/i><\/p>\n <\/p>\n a. H\u00e0ng th\u00e1ng:<\/span><\/p>\n b. H\u00e0ng n\u0103m:\u00a0<\/span><\/p>\n – \u0110\u1ea7u n\u0103m:<\/span><\/p>\n – Cu\u1ed1i n\u0103m:<\/span><\/p>\n <\/p>\n K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh donh th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n (th\u00e1ng, qu\u00fd, n\u0103m). Do \u0111\u00f3, v\u00f2 cu\u1ed1i k\u00ec k\u1ebf to\u00e1n, ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n + K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n l\u00e0m gi\u1ea3m doanh thu:<\/span><\/p>\n N\u1ee3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0<\/span><\/p>\n C\u00f3 TK 521: C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.\u00a0<\/span><\/p>\n + X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu\u1ebf l\u00e0m gi\u1ea3m doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n<\/span><\/p>\n N\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n C\u00f3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n + K\u1ebft chuy\u1ec3n doanh thu b\u00e1n h\u00e0ng thu\u1ea7n<\/span><\/p>\n N\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n C\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n + K\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/span><\/p>\n N\u1ee3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\n N\u1ee3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/span><\/p>\n C\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n + K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5<\/span><\/p>\n N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n C\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n + K\u1ebft chuy\u1ec3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c<\/span><\/p>\n N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n C\u00f3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n C\u00f3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c<\/span><\/p>\n + K\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng ph\u00e1t sinh trong k\u1ef3<\/span><\/p>\n N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n C\u00f3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/p>\n + K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/p>\n N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n C\u00f3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/p>\n + K\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf TNDN\u00a0<\/span><\/p>\n N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n C\u00f3 TK 821 \u2013 Chi ph\u00ed thu\u1ebf TNDN<\/span><\/p>\n N\u1ee3 TK 821 \u2013 Chi ph\u00ed thu\u1ebf TNDN<\/span><\/p>\n C\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n C\u00f3 TK 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\n N\u1ee3 TK 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\n C\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n <\/p>\n Hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 to\u00e1n \u0111\u1ec3 d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd, theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 h\u1ed7 tr\u1ee3 cho k\u1ebf to\u00e1n vi\u00ean t\u1ea1i c\u00e1c doanh nghi\u1ec7p trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y v\u00e0 trong c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting \u0111\u00e3 c\u1eadp nh\u1eadp, t\u00edch h\u1ee3p th\u00eam nhi\u1ec1u t\u00ednh n\u0103ng, c\u1ea7n thi\u1ebft cho c\u00f4ng vi\u1ec7c. Ngo\u00e0i ra, Ph\u1ea7n m\u1ec1m K\u1ebf to\u00e1n FTS t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting – gi\u1ea3i ph\u00e1p t\u1ed1t nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. T\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c 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.\u00a0<\/span><\/p>\n Nhanh tay \u0111\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t!\u00a0<\/span><\/p>\n [wpforms id=”2108″]<\/p>\n","protected":false},"excerpt":{"rendered":" K\u1ebft qu\u1ea3 kinh doanh l\u00e0 th\u01b0\u1edbc \u0111o ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh l\u00e0 c\u00f4ng vi\u1ec7c v\u00f4 c\u00f9ng quan tr\u1ecdng trong doanh nghi\u1ec7p, cung c\u1ea5p s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u1ec3 t\u1eeb \u0111\u00f3 c\u00f3 nh\u1eefng […]<\/p>\n","protected":false},"featured_media":13510,"template":"","article_category":[10],"class_list":["post-8889","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\/8889","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\/13510"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8889"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}2. T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/strong><\/h5>\n
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\n Ghi nh\u1eadn tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n<\/span><\/td>\n Ghi nh\u1eadn doanh thu thu\u1ea7n v\u1ec1 s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3<\/span><\/td>\n<\/tr>\n \n Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 chi ph\u00ed kh\u00e1c<\/span><\/td>\n Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n \n Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/td>\n K\u1ebft chuy\u1ec3n l\u1ed7<\/span><\/td>\n<\/tr>\n \n K\u1ebft chuy\u1ec3n l\u00e3i<\/span><\/td>\n <\/td>\n<\/tr>\n \n T\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3<\/span><\/td>\n T\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n 3. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 911-X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/strong><\/h5>\n
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4. C\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n:<\/strong><\/h5>\n
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5. C\u00e1c b\u00fat to\u00e1n k\u1ebf chuy\u1ec3n \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3:<\/strong><\/h5>\n
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\n<\/span>+ X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/span><\/p>\n\n
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6. Gi\u1ea3i ph\u00e1p cho doanh nghi\u1ec7p:\u00a0<\/strong><\/h5>\n