1.Kh\u00e1i ni\u1ec7m k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7:<\/strong><\/h5>\n![](\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2023\/04\/ket-chuyen-lai-lo-dau-nam-cuoi-nam.png\")
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Cu\u1ed1i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, DN ph\u1ea3i 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 DN. Th\u00f4ng t\u01b0 200 quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean t\u00e0i kho\u1ea3n 911. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m: K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng SXKD, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c. Theo \u0111\u00f3, cu\u1ed1i m\u1ed7i m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n DN s\u1ebd ph\u00e1t sinh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u00f3 l\u00e0 DN c\u00f3 l\u00e3i ho\u1eb7c b\u1ecb l\u1ed7 \u0111\u1ebb l\u00e0m c\u01a1 s\u1edf cho c\u00e1c n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo. V\u00e0 vi\u1ec7c doanh nghi\u1ec7p c\u1ed9ng l\u00e3i ho\u1eb7c tr\u1eeb l\u1ed7 v\u00e0o n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo \u0111\u00f3 g\u1ecdi l\u00e0 k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7.\u00a0<\/span><\/p>\nC\u00f3 \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 n\u00e0y, DN s\u1ebd x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c xem n\u0103m \u0111\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 thu v\u1ec1 hi\u1ec7u qu\u1ea3 l\u00e0 l\u00e3i hay \u0111\u00e3 kh\u00f4ng thu \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 l\u00e0 l\u1ed7. K\u1ebft qu\u1ea3 n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh sang n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a n\u0103m \u0111\u00f3. V\u00e0 vi\u1ec7c ph\u1ea3n \u00e1nh n\u00e0y ch\u00ednh l\u00e0 k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u1ea7u n\u0103m cu\u1ed1i n\u0103m.\u00a0<\/span><\/p>\n\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u1ebft chuy\u1ec3n l\u1ed7, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7.<\/span><\/p>\n2. C\u00e1ch h\u1ea1ch to\u00e1n chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u1ea7u n\u0103m:<\/strong><\/h5>\n![\"Hi\u1ec3u](\"https:\/\/cdn.luatminhkhue.vn\/lmk\/articles\/97\/488069\/hieu-the-nao-ve-ket-chuyen-lai-lo-488069.jpg\")
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T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n \u0111\u1ea7u n\u0103m l\u00e0 t\u00e0i kho\u1ea3n: 421<\/span><\/p>\nTrong t\u00e0i kho\u1ea3n 421 g\u1ed3m:<\/span><\/p>\n\n- TK 4211: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.\u00a0<\/span><\/li>\n
- TK 4212: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i n\u0103m nay.\u00a0<\/span><\/li>\n<\/ul>\n
D\u1ef1a tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n c\u00e1c b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p l\u00e3i hay l\u1ed7.\u00a0<\/span><\/p>\nTH1: N\u1ebfu n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p l\u00e3i. Th\u00ec t\u00e0i kho\u1ea3n 4212 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3. K\u1ebft chuy\u1ec3n l\u00e3i, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n:<\/span><\/em><\/p>\nN\u1ee3 TK 4212: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a n\u0103m nay.<\/span><\/p>\nC\u00f3 4211: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\nTH2: N\u1ebfu n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p l\u1ed7. Th\u00ec t\u00e0i kho\u1ea3n 4212 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3. K\u1ebft chuy\u1ec3n l\u1ed7, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n:<\/span><\/em><\/p>\nN\u1ee3 TK 4211: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.\u00a0<\/span><\/p>\nC\u00f3 TK 4212: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a n\u0103m nay.\u00a0<\/span><\/p>\n3. B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i n\u0103m:\u00a0<\/strong><\/h5>\nCu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3. L\u1ea5y \u0111\u00f3 l\u00e0m c\u0103n c\u01b0 \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u00fat to\u00e1n ph\u1ed5 bi\u1ebfn m\u00e0 k\u1ebf to\u00e1n hay s\u1eed d\u1ee5ng:<\/span><\/p>\na. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebft chuy\u1ec3n doanh thu b\u00e1n h\u00e0ng thu\u1ea7n:<\/span><\/em><\/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 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.\u00a0<\/span><\/p>\nb. K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3:<\/span><\/em><\/p>\nChi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\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\u1eefng b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/span><\/p>\nN\u1ee3 TK911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh,<\/span><\/p>\nC\u00f3 TK 632: Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng.\u00a0<\/span><\/p>\nc. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, 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><\/em><\/p>\nN\u1ee3 TK 515: Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\nN\u1ee3 TK 711: Thu nh\u1eadp kh\u00e1c.\u00a0<\/span><\/p>\nC\u00f3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.\u00a0<\/span><\/p>\nd. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ,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><\/em><\/p>\nN\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/span><\/p>\nC\u00f3 TK 635: Chi ph\u00ed t\u00e0i ch\u00ednh\u00a0<\/span><\/p>\nC\u00f3 TK 811: Chi ph\u00ed kh\u00e1c.\u00a0<\/span><\/p>\ne. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/em><\/p>\nN\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\nC\u00f3 TK 8211: Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\nf. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 8212 \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\u201d<\/span><\/em><\/p>\n\n- N\u1ebfu TK 8212 c\u00f3 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 , th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/span><\/p>\nC\u00f3 TK 8212: Chi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.\u00a0<\/span><\/p>\n\n- N\u1ebfu s\u1ed1 ph\u00e1t sinh N\u1ee3 TK 8212 nh\u1ecf h\u01a1n s\u1ed1 ph\u00e1t sinh c\u00f3 TK 8212. K\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/span><\/p>\nC\u00f3 TK 8212: Chi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.\u00a0<\/span><\/p>\n\n- N\u1ebfu ph\u00e1t sinh N\u1ee3 TK 8212 nh\u1ecf h\u01a1n s\u1ed1 ph\u00e1t sinh c\u00f3 TK 8212 k\u1ebf to\u00e1n ghi:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 8212: Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u00a0<\/span><\/p>\nC\u00f3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.\u00a0<\/span><\/p>\ng. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng ph\u00e1t sinh trong k\u1ef3, ghi:\u00a0<\/span><\/em><\/p>\nN\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/span><\/p>\nC\u00f3 TK 641: Chi ph\u00ed b\u00e1n h\u00e0ng.\u00a0<\/span><\/p>\nh. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3:\u00a0<\/span><\/em><\/p>\nN\u1ee3 TK 911: X\u00e1c \u0111inh k\u1ebft qu\u1ea3 kinh doanh.\u00a0<\/span><\/p>\nC\u00f3 TK 642: Chi ph\u00ed b\u00e1n h\u00e0ng.\u00a0<\/span><\/p>\ni. K\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i:<\/span><\/em><\/p>\n\n- K\u1ebft chuy\u1ec3n l\u00e3i, 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 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\n\n- K\u1ebft chuy\u1ec3n l\u1ed7, ghi:<\/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>\nk. \u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3. Nh\u1eefng kh\u00f4ng theo d\u00f5i \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 l\u1ec7 \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean:<\/em><\/p>\n\n- K\u1ebft chuy\u1ec3n l\u00e3i, 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 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n\n- K\u1ebft chuy\u1ec3n l\u1ed7, ghi:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\nC\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n\u0110\u1ec3 h\u1ed7 tr\u1ee3 cho c\u00e1c k\u1ebf to\u00e1n 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\u1eadt, t\u00edch h\u1ee3p nhi\u1ec1u t\u00ednh n\u0103ng:<\/span><\/em><\/p>\n\n- Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n: K\u1ebf to\u00e1n l\u1ef1a ch\u1ecdn t\u00ednh n\u0103ng k\u1ebft chuy\u1ec3n, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb di\u1ec5n gi\u1ea3i v\u00e0 c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n theo thi\u1ebft l\u1eadp t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n.\u00a0<\/span><\/li>\n
- T\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o: T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch gi\u00fap doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c.<\/span><\/li>\n<\/ul>\n
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H\u00e0ng n\u0103m, k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1ec1u th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u1ea7u n\u0103m cu\u1ed1i n\u0103m. Th\u1ef1c t\u1ebf, th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 s\u1eed d\u1ee5ng b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n ph\u00f9 h\u1ee3p kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u \u0111\u01a1n gi\u1ea3n, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi m\u1edbi v\u00e0o ngh\u1ec1. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1ch k\u1ebft chuy\u1ec3n l\u1ee3i […]<\/p>\n","protected":false},"featured_media":13488,"template":"","article_category":[10],"class_list":["post-9043","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\/9043","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\/13488"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9043"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
<\/p>\nC\u00f3 \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 n\u00e0y, DN s\u1ebd x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c xem n\u0103m \u0111\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 thu v\u1ec1 hi\u1ec7u qu\u1ea3 l\u00e0 l\u00e3i hay \u0111\u00e3 kh\u00f4ng thu \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 l\u00e0 l\u1ed7. K\u1ebft qu\u1ea3 n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh sang n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a n\u0103m \u0111\u00f3. V\u00e0 vi\u1ec7c ph\u1ea3n \u00e1nh n\u00e0y ch\u00ednh l\u00e0 k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u1ea7u n\u0103m cu\u1ed1i n\u0103m.\u00a0<\/span><\/p>\n \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u1ebft chuy\u1ec3n l\u1ed7, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7.<\/span><\/p>\n T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n \u0111\u1ea7u n\u0103m l\u00e0 t\u00e0i kho\u1ea3n: 421<\/span><\/p>\n Trong t\u00e0i kho\u1ea3n 421 g\u1ed3m:<\/span><\/p>\n D\u1ef1a tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n c\u00e1c b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p l\u00e3i hay l\u1ed7.\u00a0<\/span><\/p>\n TH1: N\u1ebfu n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p l\u00e3i. Th\u00ec t\u00e0i kho\u1ea3n 4212 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3. K\u1ebft chuy\u1ec3n l\u00e3i, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n:<\/span><\/em><\/p>\n N\u1ee3 TK 4212: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a n\u0103m nay.<\/span><\/p>\n C\u00f3 4211: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n TH2: N\u1ebfu n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p l\u1ed7. Th\u00ec t\u00e0i kho\u1ea3n 4212 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3. K\u1ebft chuy\u1ec3n l\u1ed7, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n:<\/span><\/em><\/p>\n N\u1ee3 TK 4211: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.\u00a0<\/span><\/p>\n C\u00f3 TK 4212: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a n\u0103m nay.\u00a0<\/span><\/p>\n Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3. L\u1ea5y \u0111\u00f3 l\u00e0m c\u0103n c\u01b0 \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u00fat to\u00e1n ph\u1ed5 bi\u1ebfn m\u00e0 k\u1ebf to\u00e1n hay s\u1eed d\u1ee5ng:<\/span><\/p>\n a. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebft chuy\u1ec3n doanh thu b\u00e1n h\u00e0ng thu\u1ea7n:<\/span><\/em><\/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 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.\u00a0<\/span><\/p>\n b. K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3:<\/span><\/em><\/p>\n Chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\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\u1eefng b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/span><\/p>\n N\u1ee3 TK911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh,<\/span><\/p>\n C\u00f3 TK 632: Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng.\u00a0<\/span><\/p>\n c. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, 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><\/em><\/p>\n N\u1ee3 TK 515: Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n N\u1ee3 TK 711: Thu nh\u1eadp kh\u00e1c.\u00a0<\/span><\/p>\n C\u00f3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.\u00a0<\/span><\/p>\n d. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ,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><\/em><\/p>\n N\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/span><\/p>\n C\u00f3 TK 635: Chi ph\u00ed t\u00e0i ch\u00ednh\u00a0<\/span><\/p>\n C\u00f3 TK 811: Chi ph\u00ed kh\u00e1c.\u00a0<\/span><\/p>\n e. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/em><\/p>\n N\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n C\u00f3 TK 8211: Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n f. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 8212 \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\u201d<\/span><\/em><\/p>\n N\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/span><\/p>\n C\u00f3 TK 8212: Chi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.\u00a0<\/span><\/p>\n N\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/span><\/p>\n C\u00f3 TK 8212: Chi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.\u00a0<\/span><\/p>\n N\u1ee3 TK 8212: Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u00a0<\/span><\/p>\n C\u00f3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.\u00a0<\/span><\/p>\n g. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng ph\u00e1t sinh trong k\u1ef3, ghi:\u00a0<\/span><\/em><\/p>\n N\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/span><\/p>\n C\u00f3 TK 641: Chi ph\u00ed b\u00e1n h\u00e0ng.\u00a0<\/span><\/p>\n h. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3:\u00a0<\/span><\/em><\/p>\n N\u1ee3 TK 911: X\u00e1c \u0111inh k\u1ebft qu\u1ea3 kinh doanh.\u00a0<\/span><\/p>\n C\u00f3 TK 642: Chi ph\u00ed b\u00e1n h\u00e0ng.\u00a0<\/span><\/p>\n i. K\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i:<\/span><\/em><\/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 k. \u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3. Nh\u1eefng kh\u00f4ng theo d\u00f5i \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 l\u1ec7 \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean:<\/em><\/p>\n N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n C\u00f3 tK 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n N\u1ee3 TK 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n C\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n \u0110\u1ec3 h\u1ed7 tr\u1ee3 cho c\u00e1c k\u1ebf to\u00e1n 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\u1eadt, t\u00edch h\u1ee3p nhi\u1ec1u t\u00ednh n\u0103ng:<\/span><\/em><\/p>\n [wpforms id=”2108″]<\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" H\u00e0ng n\u0103m, k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1ec1u th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u1ea7u n\u0103m cu\u1ed1i n\u0103m. Th\u1ef1c t\u1ebf, th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 s\u1eed d\u1ee5ng b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n ph\u00f9 h\u1ee3p kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u \u0111\u01a1n gi\u1ea3n, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi m\u1edbi v\u00e0o ngh\u1ec1. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1ch k\u1ebft chuy\u1ec3n l\u1ee3i […]<\/p>\n","protected":false},"featured_media":13488,"template":"","article_category":[10],"class_list":["post-9043","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\/9043","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\/13488"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9043"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}2. C\u00e1ch h\u1ea1ch to\u00e1n chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u1ea7u n\u0103m:<\/strong><\/h5>\n
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3. B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i n\u0103m:\u00a0<\/strong><\/h5>\n
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