{"id":4511,"date":"2015-07-27T03:10:17","date_gmt":"2015-07-27T03:10:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4511"},"modified":"2015-09-15T07:48:39","modified_gmt":"2015-09-15T07:48:39","slug":"nhung-cong-viec-co-ban-cua-ke-toan-xay-dung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4511","title":{"rendered":"Nh\u1eefng c\u00f4ng vi\u1ec7c c\u01a1 b\u1ea3n c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng"},"content":{"rendered":"

\"Nh\u1eefng<\/span><\/p>\n

K\u1ebf to\u00e1n x\u00e2y d\u01b0ng ( x\u00e2y l\u1eafp ) l\u00e0 k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9 n\u00ean kh\u00f3 h\u01a1n khi l\u00e0m k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 hay s\u1ea3n xu\u1ea5t . \u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n l\u00e0m h\u00ecnh dung \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, ch\u00fang t\u00f4i xin cung c\u1ea5p cho c\u00e1c b\u1ea1n c\u00f4ng vi\u1ec7c c\u1ea7n l\u00e0m c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng nh\u01b0 sau:\u00a0<\/span><\/p>\n

1. \u0110\u1eb7c \u0111i\u1ec3m chung v\u1ec1 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/strong><\/span><\/h2>\n

– Khi \u0111\u00e3 tr\u00fang th\u1ea7u c\u00f4ng tr\u00ecnh tham gia th\u1ea7u, \u0111\u00e3 c\u00f3 gi\u00e1 tr\u1ecb, kh\u1ed1i l\u01b0\u1ee3ng tham gia th\u1ea7u c\u00f4ng tr\u00ecnh, k\u1ebf to\u00e1n d\u1ef1a v\u00e0o d\u1ef1 to\u00e1n \u0111\u00e3 tr\u00fang th\u1ea7u ti\u1ebfn h\u00e0nh\u00a0b\u00f3c t\u00e1ch chi ph\u00ed\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n. Vi\u1ec7c b\u00f3c t\u00e1ch chi ph\u00ed nh\u1eb1m m\u1ee5c \u0111\u00edch hi\u1ec3u r\u00f5 \u0111\u01b0\u1ee3c chi ph\u00ed trong d\u1ef1 to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u00fang.<\/span><\/p>\n

– M\u1ed7i m\u1ed9t c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c \u0111i k\u00e8m c\u00f3 m\u1ed9t d\u1ef1 to\u00e1n ri\u00eang. T\u1eeb \u0111\u00f3 t\u00e1ch chi ph\u00ed cho t\u1eebng c\u00f4ng tr\u00ecnh, \u0111i\u1ec3m kh\u00e1c bi\u1ec7t v\u1edbi h\u1ea1ch to\u00e1n trong th\u01b0\u01a1ng m\u1ea1i l\u00e0 chi ph\u00ed c\u1ee7a c\u00f4ng tr\u00ecnh n\u00e0o th\u00ec k\u1ebf to\u00e1n ph\u1ea3i t\u1eadp h\u1ee3p \u00a0v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u00f3. T\u1eadp h\u1ee3p c\u00e1c lo\u1ea1i chi ph\u00ed c\u1ea5u th\u00e0nh n\u00ean gi\u00e1 th\u1ea7u c\u00f4ng tr\u00ecnh b\u1eb1ng ho\u1eb7c g\u1ea7n b\u1eb1ng gi\u00e1 tr\u00ean b\u1ea3n d\u1ef1 to\u00e1n do b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt cung c\u1ea5p. D\u1ef1a v\u00e0o chi ph\u00ed \u0111\u00f3 \u0111\u1ec3\u00a0 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n \u0111\u01b0a v\u00e0o h\u1ea1ch to\u00e1n cho\u00a0c\u00f4ng tr\u00ecnh \u0111\u00f3 theo t\u1eebng kho\u1ea3n m\u1ee5c chi ph\u00ed?<\/span><\/p>\n

– Chi ph\u00ed c\u1ee7a c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c chia theo kho\u1ea3n m\u1ee5c l\u00e0 : Nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, Nh\u00e2n c\u00f4ng, M\u00e1y thi c\u00f4ng, Chi ph\u00ed qu\u1ea3n l\u00fd chung<\/span><\/p>\n

+ V\u1edbi chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, c\u00e1c b\u1ea1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o \u0111\u1ecbnh m\u1ee9c ti\u00eau hao trong d\u1ef1 to\u00e1n, \u0111\u1ec3 b\u00f3c ra kh\u1ed1i l\u01b0\u1ee3ng c\u00e1c lo\u1ea1i v\u1eadt t\u01b0 thi\u1ebft b\u1ecb ti\u00eau hao v\u00e0 xu\u1ea5t cho c\u00f4ng tr\u00ecnh<\/span><\/p>\n

+ V\u1edbi chi ph\u00ed nh\u00e2n c\u00f4ng, b\u1ea1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c, ng\u00e0y c\u00f4ng, b\u1eadc th\u1ee3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 lao \u0111\u1ed9ng, ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng tr\u00ecnh v\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n c\u1ee7a t\u1eebng c\u00f4ng tr\u00ecnh<\/span><\/p>\n

+ V\u1edbi chi ph\u00ed m\u00e1y thi c\u00f4ng, b\u1ea1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o lo\u1ea1i m\u00e1y, ca m\u00e1y \u0111\u1ec3 t\u00ednh ti\u00eau hao nhi\u00ean li\u1ec7u, l\u01b0\u01a1ng c\u00f4ng nh\u00e2n, v\u00e0 kh\u1ea5u hao m\u00e1y m\u00f3c<\/span><\/p>\n

+Chi ph\u00ed qu\u1ea3n l\u00fd chung c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 cho t\u1eebng c\u00f4ng tr\u00ecnh theo t\u1ef7 l\u1ec7 nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, ho\u1eb7c theo nh\u00e2n c\u00f4ng<\/span><\/p>\n

– Do \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 khi x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng n\u00ean gi\u00e1 x\u00e2y d\u1ef1ng m\u1ed7i n\u01a1i m\u1ed9t kh\u00e1c nhau. Do \u0111\u00f3 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng ph\u1ea3i bi\u1ebft \u00e1p d\u1ee5ng \u0111\u00fang gi\u00e1 cho m\u1ed7i c\u00f4ng tr\u00ecnh \u1edf m\u1ed7i t\u1ec9nh l\u00e0 kh\u00e1c nhau v\u00e0 c\u0103n c\u1ee9 v\u00e0o d\u1ef1 to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ti\u00eau hao v\u1eadt t\u01b0, ng\u00e0y c\u00f4ng… ch\u1ee9 kh\u00f4ng x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb<\/span><\/p>\n

– C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng th\u01b0\u1eddng k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n n\u00ean khi t\u1eadp h\u1ee3p chi ph\u00ed ph\u1ea3i theo d\u00f5i chi ti\u1ebft chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang, c\u0169ng nh\u01b0 v\u1eadt t\u01b0 xu\u1ea5t cho t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/p>\n

– Khi xu\u1ea5t v\u1eadt t\u01b0 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh m\u1ee9c theo d\u1ef1 to\u00e1n t\u1eebng c\u00f4ng tr\u00ecnh<\/span><\/p>\n

– C\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n nghi\u1ec7m thu t\u1eebng h\u1ea1ng m\u1ee5c ho\u1eb7c\u00a0 to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh<\/span><\/p>\n

– Khi c\u00f3 bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u00e0n th\u00e0nh b\u00e0n giao c\u00f4ng tr\u00ecnh th\u00ec ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ghi nh\u1eadn doanh thu cho c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh<\/span><\/p>\n

2. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/strong><\/span><\/h2>\n

– C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng b\u00f3c t\u00e1ch kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c v\u00e0 v\u1eadt t\u01b0 ti\u00eau hao \u0111\u1ec3 theo d\u00f5i vi\u1ec7c \u0111\u01b0a chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0o theo \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng<\/span><\/p>\n

– L\u1eadp v\u00e0 theo d\u00f5i b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n c\u00f4ng theo ti\u1ebfn \u0111\u1ed9 thi c\u00f4ng th\u1ef1c t\u1ebf<\/span><\/p>\n

– Theo d\u00f5i chi ph\u00ed m\u00e1y, nh\u00e2n c\u00f4ng m\u00e1y theo t\u1eebng c\u00f4ng tr\u00ecnh<\/span><\/p>\n

– T\u1eadp h\u1ee3p, ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/span><\/p>\n

– T\u1eadp h\u1ee3p, ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 t\u00ednh ra gi\u00e1 th\u00e0nh t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/span><\/p>\n

– L\u1eadp b\u00e1o c\u00e1o thu\u1ebf th\u00e1ng, qu\u00fd, v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/span><\/p>\n

– Theo d\u00f5i chi ph\u00ed d\u1edf dang c\u1ee7a t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c<\/span><\/p>\n

– Theo d\u00f5i doanh thu ho\u00e0n th\u00e0nh c\u1ee7a t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c<\/span><\/p>\n

– L\u1eadp BCTC n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a c\u1ea5p tr\u00ean<\/span><\/p>\n

– S\u1eafp x\u1ebfp, l\u01b0u tr\u1eef c\u1ea9n th\u1eadn h\u1ed3 s\u01a1, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, d\u1ef1 to\u00e1n, quy\u1ebft to\u00e1n, bi\u00ean b\u1ea3n nghi\u1ec7m thu b\u00e0n giao… m\u1ed9t c\u00e1ch khoa h\u1ecdc.<\/span><\/p>\n

– C\u00f3 kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u c\u1ee7a t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u thanh tra, quy\u1ebft to\u00e1n.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 s\u01a1 l\u01b0\u1ee3c c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ea1i c\u00f4ng ty x\u00e2y d\u1ef1ng. Tuy nhi\u00ean \u0111\u1ec3 hi\u1ec3u r\u00f5 th\u1ef1c s\u1ef1 b\u1ea3n ch\u1ea5t, c\u00e1ch h\u1ea1ch to\u00e1n c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng \u2013 x\u00e2y l\u1eafp th\u00ec c\u1ea7n ph\u1ea3i c\u00f3 nhi\u1ec1u trao \u0111\u1ed5i trong vi\u1ec7c\u00a0th\u1ef1c h\u00e0nh\u00a0k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp\u00a0nh\u1eb1m ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c c\u00e1c v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau: C\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu do quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n x\u00e2y d\u01b0ng ( x\u00e2y l\u1eafp ) l\u00e0 k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9 n\u00ean kh\u00f3 h\u01a1n khi l\u00e0m k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 hay s\u1ea3n xu\u1ea5t . \u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n l\u00e0m h\u00ecnh dung \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, ch\u00fang t\u00f4i xin cung c\u1ea5p cho c\u00e1c b\u1ea1n c\u00f4ng vi\u1ec7c c\u1ea7n l\u00e0m c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng t\u1ecfng b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n","protected":false},"author":7,"featured_media":6703,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[527],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4511"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4511"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4511\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6703"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4511"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}