{"id":9178,"date":"2024-05-29T16:49:23","date_gmt":"2024-05-29T09:49:23","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9178"},"modified":"2025-11-07T13:33:55","modified_gmt":"2025-11-07T06:33:55","slug":"chiet-khau-thuong-mai-va-chiet-khau-thanh-toan","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chiet-khau-thuong-mai-va-chiet-khau-thanh-toan\/","title":{"rendered":"CHI\u1ebeT KH\u1ea4U TH\u01af\u01a0NG M\u1ea0I V\u00c0 CHI\u1ebeT KH\u1ea4U THANH TO\u00c1N?"},"content":{"rendered":"

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 hai thu\u1eadt ng\u1eef th\u01b0\u1eddng xuy\u00ean th\u1ea5y trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. V\u1eady chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft thanh to\u00e1n l\u00e0 g\u00ec, c\u00f3 nh\u1eefng \u0111i\u1ec3m g\u00ec kh\u00e1c nhau. C\u00e1ch h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9 !<\/span><\/i><\/p>\n

1.Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 g\u00ec?<\/strong>\"M\u1ed9t<\/h4>\n

a. Kh\u00e1i ni\u1ec7m:<\/strong><\/p>\n

Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 14 c\u00f3 \u0111\u1ecbnh ngh\u0129a v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n doanh nghi\u1ec7p b\u00e1n gi\u1ea3m gi\u00e1 ni\u00eam y\u1ebft cho kh\u00e1ch mua h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn.\u00a0<\/span><\/i><\/p>\n

Chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi b\u00e1n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi mua do ng\u01b0\u1eddi mua thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/i><\/p>\n

V\u1eady, v\u1ec1 c\u01a1 b\u1ea3n, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

    \n
  • N\u1ebfu b\u00ean mua h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 theo th\u1ecfa thu\u1eadn ho\u1eb7c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng th\u00ec g\u1ecdi l\u00e0 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.\u00a0<\/span><\/li>\n
  • N\u1ebfu b\u00ean mua h\u00e0ng v\u00e0 thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 theo th\u1ecfa thu\u1eadn ho\u1eb7c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng th\u00ec l\u00e0 kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n.\u00a0<\/span><\/li>\n<\/ul>\n

    b. Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u1ee7a chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n:<\/strong><\/p>\n

      \n
    • Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh v\u00e0o th\u1eddi \u0111i\u1ec3m t\u1ea1o l\u1eadp \u0111\u01a1n h\u00e0ng.\u00a0<\/span><\/li>\n
    • Chi\u1ebft kh\u1ea5u thanh to\u00e1n ph\u00e1t sinh v\u00e0o th\u1eddi ph\u00e1t sinh v\u00e0o th\u1eddi \u0111i\u1ec3m b\u00ean mua ti\u1ebfn h\u00e0ng thanh to\u00e1n.\u00a0<\/span><\/li>\n<\/ul>\n

      2. Quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n:<\/strong><\/h4>\n

      \"Chi\u1ebft<\/p>\n

      Theo kho\u1ea3n 2.5 Ph\u1ee5 l\u1ee5c 4 k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u201cH\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n GTGT ghi gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng, thu\u1ebf GTGT, t\u1ed5ng gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.\u00a0<\/span><\/p>\n

      N\u1ebfu vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac k\u1ef3 chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o\u201d<\/span><\/p>\n

        \n
      • Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n, gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 sau chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, t\u1eeb \u0111\u00f3 l\u00e0m gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thu\u1ebf TNDN ph\u1ea3i n\u1ed9p. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi mua, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n, gi\u1ea3m tr\u1ef1c ti\u1ebfp gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a b\u00ean mua.\u00a0<\/span><\/li>\n
      • C\u00f2n \u0111\u1ed1i v\u1edbi chi\u1ebft kh\u1ea5u thanh to\u00e1n, kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n v\u00e0 l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh b\u00ean mua.\u00a0<\/span><\/li>\n<\/ul>\n

        3. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n:<\/strong><\/h4>\n

        \"Kh\u00e1i<\/p>\n

        a. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/strong><\/p>\n

        3.1. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 bao g\u1ed3m chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng, thu\u1ebf GTGT ,t\u1ed5ng gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.\u00a0<\/span><\/em><\/p>\n

          \n
        • B\u00ean b\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/li>\n<\/ul>\n

          N\u1ee3 TK 111, 112<\/span><\/p>\n

          N\u1ee3 TK 131<\/span><\/p>\n

          C\u00f3 TK 3331<\/span><\/p>\n

            \n
          • B\u00ean mua h\u1ea1ch to\u00e1n:<\/span><\/li>\n<\/ul>\n

            N\u1ee3 TK 156:<\/span><\/p>\n

            N\u1ee3 TK 1331<\/span><\/p>\n

            C\u00f3 TK 111, 112, 331<\/span><\/p>\n

            \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c doanh nghi\u1ec7p cung c\u1ea5p chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c hai b\u00ean b\u00e0n lu\u1eadn v\u00e0 th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n tr\u00ean gi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 \u0111\u00e3 bao g\u1ed3m chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00ean k\u1ebf to\u00e1n vi\u00ean s\u1ebd kh\u00f4ng h\u1ea1ch to\u00e1n.\u00a0<\/span><\/p>\n

            3.2. Tr\u01b0\u1eddng h\u1ee3p Kh\u00e1ch h\u00e0ng mua h\u00e0ng nhi\u1ec1u l\u1ea7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/span><\/em><\/p>\n

            \u1ede tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ebd xu\u1ea5t hi\u1ec7n 2 t\u00ecnh hu\u1ed1ng do c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u v\u00e0 s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng.\u00a0<\/span><\/p>\n

            N\u1ebfu s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng m\u00e0 ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng \u0111\u00f3.\u00a0<\/span><\/p>\n

              \n
            • B\u00ean h\u1ea1ch to\u00e1n:<\/span><\/li>\n<\/ul>\n

              N\u1ee3 TK 131, 111, 112<\/span><\/p>\n

              C\u00f3 TK 511<\/span><\/p>\n

              C\u00f3 TK 3331<\/span><\/p>\n

                \n
              • B\u00ean mua h\u1ea1ch to\u00e1n:<\/span><\/li>\n<\/ul>\n

                N\u1ee3 TK 156<\/span><\/p>\n

                N\u1ee3 TK 1331<\/span><\/p>\n

                C\u00f3 TK 111, 112, 331<\/span><\/p>\n

                  \n
                • N\u1ebfu s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng th\u00ec k\u1ebf to\u00e1n vi\u00ean c\u1ea7n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u00e1c h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 h\u1ea1ch to\u00e1n theo s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y.\u00a0<\/span><\/li>\n<\/ul>\n
                    \n
                  • B\u00ean b\u00e1n: k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 ph\u00e1t sinh trong k\u1ef3 b\u1eb1ng c\u00e1ch ghi nh\u1eadn v\u00e0o gi\u1ea3m tr\u1eeb doanh thu.\u00a0<\/span><\/li>\n<\/ul>\n

                    N\u1ee3 TK 521 (n\u1ebfu \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200)\/ N\u1ee3 TK 511 (N\u1ebfu \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133)<\/span><\/p>\n

                    N\u1ee3 TK 3331<\/span><\/p>\n

                    C\u00f3 TK 131, 111, 112<\/span><\/p>\n

                      \n
                    • B\u00ean mua: V\u00ec h\u00e0ng h\u00f3a mua v\u1ec1 s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch n\u00ean chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i m\u00e0 b\u00ean mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn theo nhi\u1ec1u c\u00e1ch kh\u00e1c nhau:<\/span><\/li>\n<\/ul>\n

                      N\u1ebfu \u0111\u1ecbnh kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111ang n\u1eb1m trong kho => k\u1ebf to\u00e1n vi\u00ean ghi nh\u1eadn gi\u1ea3m tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho:<\/span><\/i><\/p>\n

                      N\u1ee3 TK 111, 112, 331<\/span><\/p>\n

                      C\u00f3 TK 156<\/span><\/p>\n

                      C\u00f3 TK 1331<\/span><\/p>\n

                      N\u1ebfu chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n=>k\u1ebf to\u00e1n vi\u00ean ghi nh\u1eadn gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<\/span><\/i><\/p>\n

                      N\u1ee3 TK 111, 112, 331<\/span><\/p>\n

                      C\u00f3 TK 632<\/span><\/p>\n

                      C\u00f3 TK 1331<\/span><\/p>\n

                      N\u1ebfu chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, qu\u1ea3n l\u00fd, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n=> k\u1ebf to\u00e1n vi\u00ean ghi nh\u1eadn gi\u1ea3m gi\u00e1 c\u00e1c lo\u1ea1i ph\u00ed t\u01b0\u01a1ng \u1ee9ng:\u00a0<\/span><\/i><\/p>\n

                      N\u1ee3 TK 111, 112, 331<\/span><\/p>\n

                      C\u00f3 TK 154, 241, 641, 642\u2026<\/span><\/p>\n

                      C\u00f3 TK 1331<\/span><\/p>\n

                      Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n gi\u1ed1ng t\u00ecnh hu\u1ed1ng s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng c\u1ee7a tr\u01b0\u1eddng h\u1ee3p 2.\u00a0<\/span><\/p>\n

                      \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200 th\u00ec cu\u1ed1i k\u1ef3 s\u1ebd th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n doanh thu:<\/span><\/p>\n

                      N\u1ee3 TK 521:<\/span><\/p>\n

                      C\u00f3 TK 511:<\/span><\/p>\n

                      b. Chi\u1ebft kh\u1ea5u thanh to\u00e1n:<\/strong><\/p>\n

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                      • N\u1ebfu b\u1ea1n l\u00e0 ng\u01b0\u1eddi b\u00e1n:<\/span><\/li>\n<\/ul>\n

                        N\u1ee3 TK 635<\/span><\/p>\n

                        C\u00f3 TK 131 N\u1ebfu gi\u1ea3m tr\u1eeb c\u00f4ng n\u1ee3\u00a0<\/span><\/p>\n

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

                          \n
                        • N\u1ebfu b\u1ea1n l\u00e0 ng\u01b0\u1eddi mua:<\/span><\/li>\n<\/ul>\n

                          N\u1ee3 TK 331: N\u1ebfu gi\u1ea3m tr\u1eeb c\u00f4ng n\u1ee3<\/span><\/p>\n

                          N\u1ee3 TK 111, 112<\/span><\/p>\n

                          C\u00f3 TK 515<\/span><\/p>\n

                          4. Ph\u00e2n bi\u1ec7t chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n:<\/strong><\/h4>\n

                          4.1. Gi\u1ed1ng nhau:\u00a0<\/strong><\/p>\n

                          N\u1ed9i dung \u0111\u1ec1u l\u00e0 kho\u1ea3n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng do gi\u1ea3m gi\u00e1 tr\u1ecb ph\u1ea3i thanh to\u00e1n ti\u1ec1n h\u00e0ng.\u00a0<\/span><\/p>\n

                          4.2. Kh\u00e1c nhau:<\/strong><\/p>\n

                          Khi x\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t th\u00ec chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n kh\u00e1c nhau ho\u00e0n to\u00e0n.\u00a0<\/span><\/p>\n

                          \"Chi\u1ebft<\/p>\n

                          Nghi\u1ec7p v\u1ee5 n\u00e0y th\u01b0\u1eddng xuy\u00ean di\u1ec5n ra t\u1ea1i doanh nghi\u1ec7p n\u00ean k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u1eafc \u0111\u1ec3 th\u1ef1c hi\u1ec7n ghi ch\u00e9p th\u00f4ng tin k\u1ebf to\u00e1n. Hi\u1ec7n nay, c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ti\u00eau bi\u1ec3u nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting c\u00f3 nhi\u1ec1u t\u00ednh n\u0103ng h\u1ed7 tr\u1ee3 cho k\u1ebf to\u00e1n trong qu\u00e1 tr\u00ecnh ghi ch\u00e9p chi\u1ebft kh\u1ea5u. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting c\u00f3 t\u00ednh n\u0103ng h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p theo d\u00f5i:\u00a0<\/span><\/p>\n

                            \n
                          • Theo d\u00f5i h\u1ea1ch to\u00e1n mua h\u00e0ng c\u00f3 chi\u1ebft kh\u1ea5u.\u00a0<\/span><\/li>\n
                          • Theo d\u00f5i h\u1ea1ch to\u00e1n b\u00e1n h\u00e0ng c\u00f3 chi\u1ebft kh\u1ea5u.\u00a0<\/span><\/li>\n
                          • Qu\u1ea3n l\u00fd gi\u00e1 b\u00e1n, c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i, chi\u1ebft kh\u1ea5u t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a. <\/span><\/li>\n<\/ul>\n

                            C\u00e1c t\u00ednh n\u0103ng \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 chi ti\u1ebft, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tham kh\u1ea3o tr\u01b0\u1edbc khi ghi nh\u1eadn th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p m\u00ecnh. Ngo\u00e0i ra, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting k\u1ebf to\u00e1n c\u00f2n nhi\u1ec1u t\u00ednh n\u0103ng \u0111\u1eb7c th\u00f9, \u01b0u vi\u1ec7t, h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n trong qu\u00e1 tr\u00ecnh t\u00e1c nghi\u1ec7p. Tham kh\u1ea3o \u0111\u1ec3 FTS t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t nh\u00e9.<\/span><\/p>\n

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                            Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 hai thu\u1eadt ng\u1eef th\u01b0\u1eddng xuy\u00ean th\u1ea5y trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. V\u1eady chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft thanh to\u00e1n l\u00e0 g\u00ec, c\u00f3 nh\u1eefng \u0111i\u1ec3m g\u00ec kh\u00e1c nhau. C\u00e1ch h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9 […]<\/p>\n","protected":false},"featured_media":13472,"template":"","article_category":[10],"class_list":["post-9178","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\/9178","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\/13472"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9178"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}