{"id":9122,"date":"2024-04-26T16:04:04","date_gmt":"2024-04-26T09:04:04","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9122"},"modified":"2025-11-07T13:39:40","modified_gmt":"2025-11-07T06:39:40","slug":"ke-toan-thanh-toan-nhung-viec-can-lam-tai-doanh-nghiep","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/ke-toan-thanh-toan-nhung-viec-can-lam-tai-doanh-nghiep\/","title":{"rendered":"K\u1ebe TO\u00c1N THANH TO\u00c1N NH\u1eeeNG VI\u1ec6C C\u1ea6N L\u00c0M T\u1ea0I DOANH NGHI\u1ec6P.\u00a0"},"content":{"rendered":"

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Trong doanh nghi\u1ec7p k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 kh\u00e1 quan tr\u1ecdng, m\u1ed7i ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n \u0111\u1ea3m nhi\u1ec7m c\u00e1c nhi\u1ec7m v\u1ee5, c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n kh\u00e1c nhau. M\u1ed9t trong nh\u1eefng ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n c\u00f3 vai tr\u00f2 quan tr\u1ecdng tr\u1ecdng trong doanh nghi\u1ec7p \u0111\u00f3 l\u00e0 k\u1ebf to\u00e1n thanh to\u00e1n. V\u1eady c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thanh to\u00e1n trong doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng g\u00ec? H\u00e3y c\u00f9ng FTS tham kh\u1ea3o b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n nh\u00e9!<\/span><\/i><\/p>\n

1.K\u1ebf to\u00e1n thanh to\u00e1n l\u00e0 g\u00ec?<\/strong><\/h5>\n

K\u1ebf to\u00e1n thanh to\u00e1n l\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb thu chi; tr\u1ef1c ti\u1ebfp theo d\u00f5i, qu\u1ea3n l\u00fd ti\u1ec1n c\u0169ng nh\u01b0 h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch hay nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu, chi trong doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

2. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thanh to\u00e1n:<\/strong><\/h5>\n

\"T\u1ea5t<\/p>\n

a. Theo d\u00f5i, qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu c\u1ee7a doanh nghi\u1ec7p:<\/em><\/strong><\/p>\n

    \n
  • Th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 thu ti\u1ec1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean trong, b\u00ean ngo\u00e0i doanh nghi\u1ec7p nh\u01b0: c\u00e1c c\u1ed5 \u0111\u00f4ng, thu h\u1ed3i t\u1ea1m \u1ee9ng c\u00f2n d\u01b0, c\u00e1c kho\u1ea3n thu n\u1ed9i b\u1ed9 kh\u00e1c, thu b\u1ed3i th\u01b0\u1eddng, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, thu h\u1ed3i c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng,…<\/span><\/li>\n
  • Th\u1ef1c hi\u1ec7n theo d\u00f5i c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.\u00a0<\/span><\/li>\n
  • Theo d\u00f5i ho\u1ea1t \u0111\u1ed9ng thanh to\u00e1n qua th\u1ebb c\u1ee7a kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/li>\n
  • Theo d\u00f5i c\u00f4ng n\u1ee3 v\u00e0 \u0111\u00f4n \u0111\u1ed1c thu h\u1ed3i c\u00f4ng n\u1ee3.<\/span><\/li>\n
  • Ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng thu ng\u00e2n trong doanh nghi\u1ec7p. Tr\u1ef1c ti\u1ebfp nh\u1eadn c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan t\u1eeb b\u1ed9 ph\u1eadn thu ng\u00e2n. Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a nh\u1eefng ch\u1ee9ng t\u1eeb nh\u1eadn \u0111\u01b0\u1ee3c.\u00a0<\/span><\/li>\n
  • Qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n
  • H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n

    b. Theo d\u00f5i, qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p:<\/em><\/strong><\/p>\n

      \n
    • H\u00e0ng tu\u1ea7n, h\u00e0ng th\u00e1ng l\u1eadp k\u1ebf ho\u1ea1ch thanh to\u00e1n c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 \u0111\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p. Tr\u01b0\u1eddng h\u1ee3p k\u1ebf ho\u1ea1ch thanh to\u00e1n kh\u00f4ng \u0111\u1ea3m b\u1ea3o, k\u1ebf to\u00e1n thanh to\u00e1n ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u1edbi nh\u00e0 cung c\u1ea5p.\u00a0<\/span><\/li>\n
    • Th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng cho nh\u00e0 cung c\u1ea5p, chi b\u1ed3i th\u01b0\u1eddng, chi ti\u1ec1n ph\u1ea1t,… v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 chi n\u1ed9i b\u1ed9 doanh nghi\u1ec7p nh\u01b0 thanh to\u00e1n l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p, thanh to\u00e1n t\u1ea1m \u1ee9ng,…<\/span><\/li>\n
    • Qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n
    • H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<\/ul>\n

      c. Theo d\u00f5i, qu\u1ea3n l\u00fd qu\u1ef9 ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p:<\/em><\/strong><\/p>\n

        \n
      • K\u1ebf to\u00e1n thanh to\u00e1n k\u1ebft h\u1ee3p v\u1edbi th\u1ee7 qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 thu, chi theo quy \u0111\u1ecbnh.\u00a0<\/span><\/li>\n
      • \u0110\u1ed1i chi\u1ebfu, ki\u1ec3m tra t\u1ed3n qu\u1ef9 cu\u1ed1i m\u1ed7i ng\u00e0y v\u1edbi th\u1ee7 qu\u1ef9 .\u00a0<\/span><\/li>\n
      • L\u1eadp b\u00e1o c\u00e1o t\u1ed3n qu\u1ef9 \u0111\u1ecbnh k\u1ef3 cho ban gi\u00e1m \u0111\u1ed1c<\/span><\/li>\n<\/ul>\n

        d. C\u00f4ng vi\u1ec7c kh\u00e1c:\u00a0<\/em><\/strong><\/p>\n

          \n
        • Theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu – chi.\u00a0<\/span><\/li>\n
        • L\u1eadp c\u00e1c b\u00e1o c\u00e1o, in ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch c\u00f3 li\u00ean quan \u0111\u1ebfn tr\u00ecnh c\u1ea5p tr\u00ean \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t theo y\u00eau c\u1ea7u.\u00a0<\/span><\/li>\n
        • B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p.\u00a0<\/span><\/li>\n
        • Gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u.\u00a0<\/span><\/li>\n
        • Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c theo ph\u00e2n c\u00f4ng c\u1ee7a c\u1ea5p tr\u00ean.\u00a0<\/span><\/li>\n<\/ul>\n
          3. K\u1ef9 n\u0103ng c\u01a1 b\u1ea3n c\u1ea7n thi\u1ebft cho v\u1ecb tr\u00ed k\u1ebf to\u00e1n thanh to\u00e1n:<\/strong><\/h5>\n

          Tr\u00ean \u0111\u00e2y l\u00e0 b\u1ea3n m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thanh to\u00e1n. \u0110\u1ec3 c\u00f3 ph\u1ee5 tr\u00e1ch \u0111\u01b0\u1ee3c v\u1ecb tr\u00ed nh\u00e2n vi\u00ean k\u1ebf to\u00e1n thanh to\u00e1n, c\u00e1c k\u1ef9 n\u0103ng c\u01a1 b\u1ea3n sau l\u00e0 th\u1ef1c s\u1ef1 c\u1ea7n thi\u1ebft:<\/span><\/p>\n

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          • V\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
          • \u0110\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c k\u1ef9 n\u0103ng tin h\u1ecdc v\u0103n ph\u00f2ng. \u0110\u1eb7c bi\u1ec7t bi\u1ebft c\u00e1ch s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n m\u00e0 c\u00f4ng ty \u00e1p d\u1ee5ng.\u00a0<\/span><\/li>\n
          • K\u1ef9 n\u0103ng giao ti\u1ebfp thuy\u1ebft tr\u00ecnh t\u1ed1t. Do v\u1ecb tr\u00ed n\u00e0y c\u1ea7n ti\u1ebfp x\u00fac v\u1edbi nhi\u1ec1u th\u00e0nh ph\u1ea7n kh\u00e1c nhau nh\u01b0: Kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean c\u00f4ng ty,…<\/span><\/li>\n
          • C\u00f3 kinh nghi\u1ec7m v\u00e0 m\u1ed9t s\u1ed1 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3.\u00a0<\/span><\/li>\n<\/ul>\n
            4. C\u00e1c lo\u1ea1i nghi\u1ec7p v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n thanh to\u00e1n.\u00a0<\/strong><\/h5>\n

            \"B\u1ea1n<\/p>\n

            4.1. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thanh to\u00e1n t\u1ea1m \u1ee9ng:<\/em><\/strong><\/p>\n

            C\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng:<\/span><\/p>\n

            T\u00e0i kho\u1ea3n 312 \u201cT\u1ea1m \u1ee9ng\u201d: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng v\u00e0 t\u00ecnh tr\u1ea1ng thanh to\u00e1n t\u1ea1m \u1ee9ng c\u1ee7a c\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb.\u00a0<\/span><\/p>\n

            K\u1ebft c\u1ea5u:<\/span><\/p>\n

            B\u00ean N\u1ee3: C\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng trong k\u1ef3.\u00a0<\/span><\/p>\n

            B\u00ean C\u00f3:<\/span><\/p>\n

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            • C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00e3 thanh to\u00e1n;\u00a0<\/span><\/li>\n
            • S\u1ed1 t\u1ea1m \u1ee9ng d\u00f9ng kh\u00f4ng h\u1ebft \u0111\u01b0\u1ee3c nh\u1eadp l\u1ea1i qu\u1ef9 ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng.\u00a0<\/span><\/li>\n
            • S\u1ed1 d\u01b0 b\u00ean n\u1ee3: S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n.\u00a0<\/span><\/li>\n<\/ul>\n

              Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd:<\/span><\/p>\n

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              • Ch\u1ec9 c\u1ea5p chi t\u1ea1m \u1ee9ng cho c\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c trong danh s\u00e1ch l\u01b0\u01a1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f3 kh\u1ea3 n\u0103ng ho\u00e0n \u1ee9ng khi \u0111\u1ebfn h\u1ea1n.\u00a0<\/span><\/li>\n
              • C\u1ea5p chi t\u1ea1m \u1ee9ng ch\u1ec9 d\u1ef1a tr\u00ean l\u1ec7nh chi c\u1ee7a th\u1ee7 tr\u01b0\u1edfng, k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.\u00a0<\/span><\/li>\n
              • Ti\u1ec1n t\u1ea1m \u1ee9ng ph\u1ea3i \u0111\u01b0\u1ee3c chi tr\u00ean c\u01a1 s\u1edf ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd v\u00e0 h\u1ee3p l\u1ec7.\u00a0<\/span><\/li>\n
              • Ch\u1ec9 t\u1ea1m \u1ee9ng ti\u1ec1n cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh t\u1eeb c\u00e1c l\u1ea7n t\u1ea1m \u1ee9ng tr\u01b0\u1edbc \u0111\u00f3.\u00a0<\/span><\/li>\n
              • Ti\u1ec1n t\u1ea1m \u1ee9ng c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i, s\u1eed d\u1ee5ng v\u00e0 thanh to\u00e1n \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 \u0111\u00fang h\u1ea1n.\u00a0<\/span><\/li>\n<\/ul>\n

                Nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n t\u1ea1m \u1ee9ng:<\/span><\/p>\n

                  \n
                • Theo d\u00f5i, ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng t\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c h\u1ee3p l\u00fd v\u00e0 h\u1ee3p ph\u00e1p.\u00a0<\/span><\/li>\n
                • Ghi ch\u00e9p nghi\u1ec7p v\u1ee5 t\u1ea1m \u1ee9ng theo t\u1eebng l\u1ea7n t\u1ea1m \u1ee9ng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1m \u1ee9ng tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, t\u1ed5ng h\u1ee3p.\u00a0<\/span><\/li>\n
                • Th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng t\u1eeb khi chi t\u1edbi l\u00fac thanh to\u00e1n.\u00a0<\/span><\/li>\n
                • B\u00e1o c\u00e1o th\u01b0\u1eddng xuy\u00ean t\u00ecnh h\u00ecnh chi ti\u00eau thanh to\u00e1n t\u1ea1m \u1ee9ng trong \u0111\u01a1n v\u1ecb.\u00a0<\/span><\/li>\n<\/ul>\n

                  Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n:<\/span><\/p>\n

                  Xu\u1ea5t ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 t\u1ea1m \u1ee9ng cho c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean:\u00a0<\/span><\/p>\n

                  N\u1ee3 TK 312: T\u1ea1m \u1ee9ng<\/span><\/p>\n

                  C\u00f3 TK 111, 112, 152, 153\u2026<\/span><\/p>\n

                  Thanh to\u00e1n s\u1ed1 chi t\u1ea1m \u1ee9ng tr\u00ean c\u01a1 s\u1edf b\u1ea3ng thanh to\u00e1n t\u1ea1m \u1ee9ng theo s\u1ed1 th\u1ef1c chi do ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng theo s\u1ed1 th\u1ef1c chi do ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng l\u1eadp k\u00e8m theo ch\u1ee9ng t\u1eeb g\u1ed1c:<\/span><\/p>\n

                  N\u1ee3 TK 152, 155, 241\u2026<\/span><\/p>\n

                  N\u1ee3 TK 661, 662, 635, 631\u2026<\/span><\/p>\n

                  C\u00f3 TK 312: T\u1ea1m \u1ee9ng.\u00a0<\/span><\/p>\n

                  C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng chi kh\u00f4ng h\u1ebft, nh\u1eadp l\u1ea1i qu\u1ef9 ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng:<\/span><\/p>\n

                  N\u1ee3 TK 111: Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

                  N\u1ee3 TK 334: Ph\u1ea3i tr\u1ea3 vi\u00ean ch\u1ee9c<\/span><\/p>\n

                  C\u00f3 TK 312: T\u1ea1m \u1ee9ng.\u00a0<\/span><\/p>\n

                  4.2. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thanh to\u00e1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/em><\/strong><\/p>\n

                  T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng:<\/span><\/p>\n

                  TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n

                  TK 334 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ki\u1ec3m so\u00e1t thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c trong \u0111\u01a1n v\u1ecb.\u00a0<\/span><\/p>\n

                  C\u1ea5u tr\u00fac TK 334 nh\u01b0 sau:<\/span><\/p>\n

                    \n
                  • B\u00ean N\u1ee3: C\u00e1c kho\u1ea3n ti\u1ec1n tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ph\u00ed sinh ho\u1ea1t, h\u1ecdc b\u1ed5ng c\u1ee7a nh\u00e2n vi\u00ean v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.\u00a0<\/span><\/li>\n<\/ul>\n
                      \n
                    • Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 thanh to\u00e1n cho nh\u00e2n vi\u00ean v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.\u00a0<\/span><\/li>\n
                    • B\u00ean C\u00f3: Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ea7n tr\u1ea3 cho nh\u00e2n vi\u00ean v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.\u00a0<\/span><\/li>\n
                    • D\u01b0 N\u1ee3: S\u1ed1 ti\u1ec1n tr\u1ea3 th\u1eeba cho nh\u00e2n vi\u00ean v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.\u00a0<\/span><\/li>\n
                    • D\u01b0 C\u00f3: S\u1ed1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f2n ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.\u00a0<\/span><\/li>\n<\/ul>\n

                      TK 334 c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:\u00a0<\/span><\/p>\n

                        \n
                      • TK 3341 – Ph\u1ea3i tr\u1ea3 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n c\u1ea7n tr\u1ea3 cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c l\u00e0 nh\u1eefng ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.\u00a0<\/span><\/li>\n
                      • TK 3348 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n c\u1ea7n tr\u1ea3 cho nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c danh s\u00e1ch tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.\u00a0<\/span><\/li>\n
                      • TK 332 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng: Ph\u1ea3n \u00e1nh vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i \u0111\u01a1n v\u1ecb.\u00a0<\/span><\/li>\n<\/ul>\n

                        C\u1ea5u tr\u00fac:\u00a0<\/span><\/p>\n

                          \n
                        • B\u00ean N\u1ee3: Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p.\u00a0<\/span><\/li>\n
                        • B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3 tr\u1ef1c ti\u1ebfp cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng trong \u0111\u01a1n v\u1ecb.\u00a0<\/span><\/li>\n
                        • B\u00ean C\u00f3: Tr\u00edch kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo l\u01b0\u01a1ng.<\/span><\/li>\n
                        • S\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m c\u1ea5p \u0111\u1ec3 chi tr\u1ea3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i \u0111\u01a1n v\u1ecb.\u00a0<\/span><\/li>\n
                        • D\u01b0 C\u00f3: S\u1ed1 c\u00f2n ph\u1ea3i n\u1ed9p c\u01a1 quan qu\u1ea3n l\u00fd qu\u1ef9. D\u01b0 N\u1ee3 (n\u1ebfu c\u00f3): S\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba ho\u1eb7c v\u01b0\u1ee3t chi ch\u01b0a \u0111\u01b0\u01a1c c\u1ea5p b\u00f9.\u00a0<\/span><\/li>\n<\/ul>\n

                          TK 332 c\u00f3 c\u00e1c TK chi ti\u1ebft:\u00a0<\/span><\/p>\n

                            \n
                          • TK 3321 – BHXH: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh l\u1eadp, n\u1ed9p v\u00e0 chi tr\u1ea3 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.\u00a0<\/span><\/li>\n
                          • TK 3322 – BHYT: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh l\u1eadp, n\u1ed9p v\u00e0 chi tr\u1ea3 BHXH.\u00a0<\/span><\/li>\n
                          • TK 3323 – Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh l\u1eadp, n\u1ed9p v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.\u00a0<\/span><\/li>\n
                          • TK 3323 – BHTN: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh l\u1eadp, n\u1ed9p v\u00e0 s\u1eed d\u1ee5ng BHTN.\u00a0<\/span><\/li>\n<\/ul>\n

                            Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n:<\/span><\/p>\n

                            T\u00ednh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p tr\u1ea3 cho c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean:<\/span><\/p>\n

                              \n
                            • N\u1ee3 TK 635: Chi theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng c\u1ee7a nh\u00e0 n\u01b0\u1edbc.\u00a0<\/span><\/li>\n
                            • N\u1ee3 TK 631, 661, 662: Chi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 d\u1ef1 \u00e1n.\u00a0<\/span><\/li>\n
                            • C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 vi\u00ean ch\u1ee9c.\u00a0<\/span><\/li>\n<\/ul>\n

                              4.3. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thanh to\u00e1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n:<\/em><\/strong><\/p>\n

                              T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng:<\/span><\/p>\n

                              TK 331 – C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3:<\/span><\/p>\n

                              K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n:\u00a0<\/span><\/p>\n

                              B\u00ean N\u1ee3:<\/span><\/p>\n

                                \n
                              • S\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p, ng\u01b0\u1eddi vay.\u00a0<\/span><\/li>\n
                              • Ti\u1ec1n \u0111\u1eb7t c\u1ecdc, tr\u1ea3 tr\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p.\u00a0<\/span><\/li>\n
                              • C\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c \u0111\u00e3 x\u1eed l\u00fd.\u00a0<\/span><\/li>\n
                              • X\u1eed l\u00fd gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u01b0 th\u1eeba.\u00a0<\/span><\/li>\n<\/ul>\n

                                B\u00ean c\u00f3:<\/span><\/p>\n

                                  \n
                                • S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi cho vay ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u01b0 th\u1eeba \u0111ang ch\u1edd x\u1eed l\u00fd.\u00a0<\/span><\/li>\n
                                • D\u01b0 C\u00f3: S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u01b0 th\u1eeba ch\u1edd x\u1eed l\u00fd.\u00a0<\/span><\/li>\n
                                • D\u01b0 N\u1ee3: S\u1ed1 ti\u1ec1n ph\u1ea3i thu t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng (do tr\u1ea3 th\u1eeba haowjc \u0111\u1eb7t c\u1ecdc tr\u01b0\u1edbc).\u00a0<\/span><\/li>\n<\/ul>\n

                                  TK 331 \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh c\u00e1c ti\u1ec3u kho\u1ea3n:<\/span><\/p>\n

                                  TK 3311: Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p<\/span><\/p>\n

                                  TK 3312: Ph\u1ea3i tr\u1ea3 n\u1ee3 vay\u00a0<\/span><\/p>\n

                                  TK 3318: C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c.\u00a0<\/span><\/p>\n

                                  Nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3:<\/span><\/p>\n

                                    \n
                                  • Ghi ch\u00e9p chi ti\u1ebft v\u1ec1 m\u1ecdi kho\u1ea3n n\u1ee3 c\u1ea7n tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb theo t\u1eebng ngu\u1ed3n g\u1ed1c, t\u1eebng giao d\u1ecbch thanh to\u00e1n. S\u1ed1 n\u1ee3 c\u1ea7n ph\u1ea3i tr\u1ea3 tr\u00ean t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ea3i kh\u1edbp v\u1edbi t\u1ed5ng s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft theo ch\u1ee7 n\u1ee3.\u00a0<\/span><\/li>\n
                                  • Thanh to\u00e1n k\u1ecbp th\u1eddi, \u0111\u00fang h\u1ea1n c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 cho c\u00e1c ch\u1ee7 n\u1ee3, tr\u00e1nh t\u00ecnh tr\u1ea1ng k\u00e9o d\u00e0i n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/li>\n
                                  • K\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ti\u1ec1n, t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ee7 n\u1ee3, c\u1ea3 v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb.\u00a0<\/span><\/li>\n<\/ul>\n

                                    Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n:<\/span><\/p>\n

                                      \n
                                    • Khi mua v\u1eadt t\u01b0, t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng, d\u1ef1 \u00e1n ho\u1eb7c kinh doanh ch\u1ecbu VAT tr\u1ef1c ti\u1ebfp ch\u01b0a thanh to\u00e1n:<\/span><\/li>\n<\/ul>\n

                                      N\u1ee3 TK 151, 152, 153: Mua v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.\u00a0<\/span><\/p>\n

                                      N\u1ee3 TK 1556: Mua h\u00e0ng h\u00f3a\u00a0<\/span><\/p>\n

                                      N\u1ee3 TK 211, 213: Mua TSC\u0110\u00a0<\/span><\/p>\n

                                      N\u1ee3 TK 241: Chi ph\u00ed x\u00e2y d\u1ef1ng ho\u1eb7c s\u1eeda ch\u1eefa TSC\u0110.\u00a0<\/span><\/p>\n

                                      N\u1ee3 TK 661, 662: Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p v\u00e0 d\u1ef1 \u00e1n.\u00a0<\/span><\/p>\n

                                      N\u1ee3 TK 631: Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m thu\u1ebf)<\/span><\/p>\n

                                      C\u00f3 TK 331, 3311: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n\u00a0<\/span><\/p>\n

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                                        Trong doanh nghi\u1ec7p k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 kh\u00e1 quan tr\u1ecdng, m\u1ed7i ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n \u0111\u1ea3m nhi\u1ec7m c\u00e1c nhi\u1ec7m v\u1ee5, c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n kh\u00e1c nhau. M\u1ed9t trong nh\u1eefng ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n c\u00f3 vai tr\u00f2 quan tr\u1ecdng tr\u1ecdng trong doanh nghi\u1ec7p \u0111\u00f3 l\u00e0 k\u1ebf to\u00e1n thanh to\u00e1n. V\u1eady c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n […]<\/p>\n","protected":false},"featured_media":13477,"template":"","article_category":[10],"class_list":["post-9122","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\/9122","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\/13477"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9122"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}