{"id":8790,"date":"2015-08-14T03:42:21","date_gmt":"2015-08-14T03:42:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8790"},"modified":"2015-10-17T02:25:47","modified_gmt":"2015-10-17T02:25:47","slug":"nhung-sai-sot-can-tranh-khi-lam-ke-toan-thu-quy-thu-chi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8790","title":{"rendered":"Nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m k\u1ebf to\u00e1n th\u1ee7 qu\u1ef9 thu chi"},"content":{"rendered":"

\"Nh\u1eefng<\/h2>\n
Th\u1ee7 qu\u1ef9 thu chi<\/strong> t\u01b0\u1edfng ch\u1eebng l\u00e0 nh\u1eefng nghi\u1ec7p v\u1ee5 r\u1ea5t c\u01a1 b\u1ea3n trong khi l\u00e0m k\u1ebf to\u00e1n, tuy nhi\u00ean v\u00e2n lu\u00f4n ti\u1ec1m \u1ea9n nh\u1eefng sai s\u00f3t d\u1ec5 d\u00e0ng g\u1eb7p ph\u1ea3i. K\u1ebf to\u00e1n Centax s\u01b0u t\u1ea7m v\u00e0 chia s\u1ebb b\u00e0i vi\u1ebft v\u1ec1 nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m k\u1ebf to\u00e1n th\u1ee7 qu\u1ef9 thu chi nh\u1eb1m li\u1ec7t k\u00ea nh\u1eefng v\u1ea5n \u0111\u1ec1, sai s\u00f3t c\u1ea7n tr\u00e1nh gi\u00fap c\u00e1c k\u1ebf to\u00e1n vi\u00ean \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao h\u01a1n trong c\u00f4ng vi\u1ec7c. <\/i><\/span><\/div>\n
\n

1. Nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m v\u1ec1 ch\u1ee9ng t\u1eeb<\/span><\/h2>\n

C\u00e1c m\u1eabu ch\u1ee9ng t\u1eeb ghi ch\u00e9p kh\u00f4ng \u0111\u00fang m\u1eabu ho\u1eb7c \u0111\u00fang m\u1eabu nh\u01b0ng ghi ch\u00e9p kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, ghi thi\u1ebfu c\u00e1c y\u1ebfu t\u1ed1 tr\u00ean m\u1eabu ch\u1ee9ng t\u1eeb, thi\u1ebfu ch\u1eef k\u00fd c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span><\/p>\n

M\u1eabu phi\u1ebfu thu, phi\u1ebfu chi kh\u00f4ng \u0111\u00fang m\u1eabu<\/span><\/p>\n

C\u00e1c phi\u1ebfu thu, phi\u1ebfu chi kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 li\u00ean t\u1ee5c trong n\u0103m m\u00e0 \u0111\u00e1nh theo th\u00e1ng<\/span><\/p>\n

Phi\u1ebfu thu, phi\u1ebfu chi thi\u1ebfu \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n,thi\u1ebfu ch\u1eef k\u00fd c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan trong \u0111\u00f3 phi\u1ebfu chi quan tr\u1ecdng nh\u1ea5t l\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n, phi\u1ebfu thu quan tr\u1ecdng nh\u1ea5t l\u00e0 ch\u1eef k\u00fd c\u1ee7a th\u1ee7 qu\u1ef9; kh\u00f4ng ghi d\u00f2ng \u201c \u0110\u00e3 nh\u1eadn \u0111\u1ee7 s\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef\u201d, d\u00f2ng \u201c Ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo\u2026<\/span><\/p>\n

– C\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo ch\u01b0a \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7
\n– M\u1ed9t s\u1ed1 kho\u1ea3n chi tr\u00ean 100.000 \u0111\u1ed3ng kh\u00f4ng c\u00f3 H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh
\n– C\u00e1c kho\u1ea3n chi thu\u1ed9c ngu\u1ed3n qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i..; kh\u00f4ng ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed nh\u01b0 chi ng\u00e0y 8.3, chi cho t\u00e0i tr\u1ee3, \u1ee7ng h\u1ed9, khen th\u01b0\u1edfng c\u00e1 nh\u00e2n trong c\u00f4ng ty\u2026-> Ph\u1ea3I \u0111i\u1ec1u ch\u1ec9nh l\u1ea5y t\u1eeb qu\u1ef9
\n– C\u00e1c kho\u1ea3n chi l\u1edbn kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh ..->c\u1ea7n th\u1ed1ng k\u00ea \u0111\u1ec3 lo\u1ea1i ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 khi t\u00ednh thu\u1ebf nh\u01b0:<\/span><\/p>\n

    \n
  • Thanh to\u00e1n chi kho\u00e1n ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i ch\u1ec9 c\u00f3 danh s\u00e1ch k\u00fd nh\u1eadn, kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n k\u00e8m theo..>\u0111\u00fang ra ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh, c\u00f2n vi\u1ec7c kho\u00e1n ch\u1ec9 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 kh\u1ed1ng ch\u1ebf m\u1ee9c chi th\u00f4i<\/span><\/li>\n
  • Chi ph\u00ed thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh (m\u1eb7c d\u00f9 n\u00f3 l\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/span><\/li>\n
  • Thanh to\u00e1n chi ph\u00ed qua qua th\u1ebb Mastercard ch\u1ec9 k\u00e8m sao k\u00ea c\u1ee7a Ng\u00e2n h\u00e0ng, kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo<\/span><\/li>\n
  • Thanh to\u00e1n chi \u0111\u1ed9c h\u1ea1i b\u1eb1ng ti\u1ec1n m\u1eb7t, kh\u00f4ng b\u1eb1ng hi\u1ec7n v\u1eadt v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo<\/span><\/li>\n
  • Chi ph\u00ed ti\u1ec1n n\u01b0\u1edbc, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh kh\u00f4ng ghi t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u00f4ng ty<\/span><\/li>\n<\/ul>\n

    – C\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo ch\u01b0a \u0111\u1ea3m b\u1ea3o t\u00ednh logic v\u1ec1 m\u1eb7t th\u1eddi gian<\/span>
    \n – Ng\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y vi\u1ebft T\u1edd tr\u00ecnh<\/span>
    \n – Ng\u00e0y tr\u00ean \u0110\u1ec1 ngh\u1ecb thanh to\u00e1n sau ng\u00e0y H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh<\/span>
    \n – Ng\u00e0y th\u00e1ng tr\u00ean c\u00e1c h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n thanh l\u00fd, bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u00f4ng logic<\/span>
    \n – C\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo ch\u01b0a \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ea7y \u0111\u1ee7<\/span><\/p>\n

    1.1. Chi ph\u00ed cho nh\u00e2n vi\u00ean<\/strong><\/span><\/h3>\n

    – C\u00e1c b\u1ea3ng l\u01b0\u01a1ng thi\u1ebfu kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n.<\/span>
    \n – M\u1ed9t s\u1ed1 kho\u1ea3n chi c\u00f4ng t\u00e1c ph\u00ed kho\u00e1n chi theo danh s\u00e1ch k\u00fd nh\u1eadn kh\u00f4ng c\u00f3 di\u1ec5n gi\u1ea3I th\u1ec3 hi\u1ec7n \u0111I c\u00f4ng t\u00e1c l\u01b0u \u0111\u1ed9ng tr\u00ean 15 ng\u00e0y\/th\u00e1ng<\/span>
    \n – Chi \u0103n ca theo m\u1ee9c c\u1ed1 \u0111\u1ecbnh th\u00e1ng ho\u1eb7c chi \u0103n ca theo s\u1ed1 ng\u00e0y\/ \u0111\u01a1n gi\u00e1 nh\u01b0ng kh\u00f4ng c\u00f3 b\u1ea3ng ch\u1ea5m c\u00f4ng l\u01b0u k\u00e8m<\/span>
    \n – Chi l\u00e0m th\u00eam gi\u1edd kh\u00f4ng c\u00f3 gi\u1ea5y b\u00e1o l\u00e0m th\u00eam gi\u1edd<\/span>
    \n – Chi t\u1eeb Qu\u1ef9 D\u1ef1 ph\u00f2ng m\u1ea5t vi\u1ec7c l\u00e0m cho \u0111\u00e0o t\u1ea1o t\u1ea1i ch\u1ee9c CBNV, kh\u00f4ng c\u00f3 t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh v\u1ec1 s\u1ef1 thay \u0111\u1ed5i c\u00f4ng ngh\u1ec7 d\u1eabn \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb m\u1ea5t vi\u1ec7c l\u00e0m<\/span><\/p>\n

    1.2. Chi ph\u00ed mua nguy\u00ean li\u1ec7u, nhi\u00ean li\u1ec7u<\/strong><\/span><\/h3>\n

    – B\u1ea3ng k\u00ea thu mua h\u00e0ng n\u00f4ng s\u1ea3n ch\u01b0a ghi ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ecba ch\u1ec9, s\u1ed1 ch\u1ee9ng minh th\u01b0 c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng<\/span>
    \n – Thanh to\u00e1n chi ph\u00ed x\u0103ng d\u1ea7u thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf th\u1ef1c chi ghi tr\u00ean theo h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh, kh\u00f4ng c\u00f3 \u0111\u1ecbnh m\u1ee9c<\/span>
    \n Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i<\/span>
    \n – Chi s\u1eeda ch\u1eefa v\u1eadt d\u1ee5ng h\u1ecfng kh\u00f4ng c\u00f3 gi\u1ea5y b\u00e1o h\u1ecfng, chi ph\u00ed s\u1eeda ch\u1eefa xe kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u00ecnh tr\u1ea1ng k\u1ef9 thu\u1eadt c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eeda ch\u1eefa, kh\u00f4ng c\u00f3 t\u1edd tr\u00ecnh xin duy\u1ec7t kinh ph\u00ed, ch\u1ec9 c\u00f3 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh.<\/span>
    \n – Chi s\u1eeda ch\u1eefa l\u1edbn kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/span>
    \n – Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn \u0111\u00f3 ghi nh\u1eadn v\u00e0o t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 nh\u01b0ng kh\u00f4ng c\u00f3 Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u1ec1 th\u1eddi gian s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n sau s\u1eeda ch\u1eefa l\u00e0 c\u01a1 s\u1edf tr\u00edch kh\u00e2\u00fa hao c\u1ee7a \u0111\u01a1n v\u1ecb<\/span>
    \n – Chi \u0111\u00e0o t\u1ea1o h\u1ecdc nghi\u1ec7p v\u1ee5 thi\u1ebfu Quy\u1ebft \u0111\u1ecbnh c\u1eed di h\u1ecdc, Ch\u01b0\u01a1ng tr\u00ecnh k\u1ebf ho\u1ea1ch h\u1ecdc t\u1eadp l\u00e0m vi\u1ec7c, ch\u1ec9 c\u00f3 \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh<\/span><\/p>\n

    1.3. Chi ph\u00ed b\u1eb1ng ti\u1ec1n<\/strong><\/span><\/h3>\n

    – Chi ph\u00ed c\u1ea5p ph\u00e1t qu\u00e0 t\u1ebft kh\u00f4ng c\u00f3 danh s\u00e1ch \u0111\u00ednh k\u00e8m<\/span>
    \n – Kho\u1ea3n chi h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng kh\u00f4ng c\u00f3 danh s\u00e1ch kh\u00e1ch h\u00e0ng m\u1eddi \u0111\u00ednh k\u00e8m<\/span>
    \n – M\u1ed9t s\u1ed1 kho\u1ea3n chi h\u1ed9i th\u1ea3o, h\u1ed9i ngh\u1ecb thi\u1ebfu danh s\u00e1ch \u0111\u1ea1i bi\u1ec3u, c\u00e1c kho\u1ea3n chi ti\u1ec1n b\u1ed3i d\u01b0\u1ee1ng cho \u0111\u1ea1i bi\u1ec3u d\u1ef1 h\u1ecdp, h\u1ed9i ngh\u1ecb kh\u00f4ng c\u00f3 k\u00fd nh\u1eadn c\u1ee7a t\u1eebng ng\u01b0\u1eddi m\u00e0 ch\u1ec9 c\u00f3 t\u1edd tr\u00ecnh xin thanh to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn v\u0103n ph\u00f2ng.<\/span>
    \n – Ch\u1ee9ng t\u1eeb xin thanh to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch kh\u00f4ng th\u1ec3 hi\u1ec7n r\u00f5 ti\u1ebfp kh\u00e1ch n\u00e0o<\/span><\/p>\n

    1.4. Thanh to\u00e1n c\u00f4ng n\u1ee3<\/strong><\/span><\/h3>\n

    – \u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n chi tr\u1ea3 ti\u1ec1n h\u00e0ng cho b\u00ean th\u1ee9 3 kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a c\u0169ng nh\u01b0 kh\u00f4ng c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/span>
    \n – Chi ti\u1ebfp kh\u00e1ch kh\u00f4ng ghi r\u00f5 ti\u1ebfp kh\u00e1ch n\u00e0u<\/span>
    \n Vi\u1ec7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng c\u00f2n ch\u01b0a \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ch\u01b0a ch\u1eb7t ch\u1ebd<\/span><\/p>\n

    – M\u1ed9t s\u1ed1 h\u1ee3p \u0111\u1ed3ng khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf c\u00f2n c\u0103n c\u1ee9 theo ph\u00e1p l\u1ec7nh H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf n\u0103m 1989.<\/span>
    \n – H\u1ed3 s\u01a1 m\u1eddi th\u1ea7u kh\u00f4ng y\u00eau c\u1ea7u nh\u00e0 th\u1ea7u cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u \u0111\u00e3 th\u1ef1c hi\u1ec7n cho g\u00f3i th\u1ea7u t\u00ac\u01b0\u01a1ng t\u1ef1 \u0111\u1ec3 c\u00f3 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c, \u2026 Ngo\u00e0i ra trong h\u1ed3 s\u01a1 th\u1ea7u c\u0169ng kh\u00f4ng y\u00eau c\u1ea7u nh\u00e0 th\u1ea7u g\u1eedi k\u00e8m theo B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u00ac\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a nh\u00e0 th\u1ea7u. Trong h\u1ed3 s\u01a1 m\u1eddi th\u1ea7u c\u1ee7a c\u00e1c g\u00f3i th\u1ea7u x\u00e2y l\u1eafp ch\u1ec9 y\u00eau c\u1ea7u l\u00e0 “doanh thu, l\u1ee3i nhu\u1eadn tr\u00ac\u01b0\u1edbc v\u00e0 sau thu\u1ebf c\u00f3 m\u1ee9c t\u0103ng tr\u01b0\u00ac\u1edfng ho\u1eb7c duy tr\u00ec \u1edf m\u1ee9c \u1ed5n \u0111\u1ecbnh” nh\u00ac\u01b0ng kh\u00f4ng n\u00eau r\u00f5 c\u1ee5 th\u1ec3 m\u1ee9c \u1ed5n \u0111\u1ecbnh \u0111\u00f3 l\u00e0 nh\u01b0 th\u1ebf n\u00e0o.<\/span>
    \n – K\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 cung c\u1ea5p, ng\u01b0\u1eddi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a nh\u00e0 cung c\u1ea5p n\u00e0y, tuy nhi\u00ean kh\u00f4ng c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    1.5. Th\u1ef1c hi\u1ec7n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t ph\u00e2n c\u1ea5p<\/strong><\/span><\/h3>\n

    – Theo Quy\u1ebft \u0111\u1ecbnh ph\u00e2n c\u1ea5p t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, c\u00f3 th\u1ec3 k\u00fd v\u01b0\u1ee3t c\u1ea5p ho\u1eb7c chia nh\u1ecf gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng .<\/span><\/p>\n

    Ch\u01b0a k\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ed5 sung<\/span>
    \n – M\u1ed9t s\u1ed1 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh ho\u1eb7c c\u00e1c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p nh\u01b0ng c\u00e1c \u0111\u01a1n v\u1ecb v\u1eabn ch\u01b0a k\u00fd l\u1ea1i ho\u1eb7c k\u00fd b\u1ed5 sung ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

    1.6. Ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng<\/strong><\/span><\/h3>\n

    – M\u1ed9t s\u1ed1 h\u1ee3p \u0111\u1ed3ng mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 trong \u0111i\u1ec1u kho\u1ea3n cam k\u1ebft \u0111\u00e3 ghi r\u00f5 th\u1eddi gian b\u00ean b\u00e1n ph\u1ea3i giao h\u00e0ng nh-\u01b0ng khi th\u1ef1c hi\u1ec7n b\u00ean b\u00e1n \u0111\u00e3 giao h\u00e0ng ch\u1eadm so v\u1edbi quy \u0111\u1ecbnh. Tuy nhi\u00ean \u0111\u1ebfn khi thanh to\u00e1n v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng ch\u01b0\u00aca c\u00f3 Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn nguy\u00ean nh\u00e2n ch\u1eadm ti\u1ebfn \u0111\u1ed9 v\u00e0 ch\u00ac\u01b0a \u0111\u1ec1 c\u1eadp \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 vi ph\u1ea1m \u0111i\u1ec1u kho\u1ea3n ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/span>
    \n Ch\u01b0a theo d\u00f5i ch\u1eb7t ch\u1ebd c\u00e1c h\u1ee3p \u0111\u1ed3ng<\/span>
    \n – M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3 s\u1ed5 theo d\u00f5i c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y. M\u1ed9t s\u1ed1 h\u1ee3p \u0111\u1ed3ng h\u1ebft hi\u1ec7u l\u1ef1c ch\u01b0a t\u1ed5 ch\u1ee9c thanh l\u00fd theo quy \u0111\u1ecbnh<\/span><\/p>\n

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

    2. Nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m v\u1ec1 h\u1ea1ch to\u00e1n<\/span><\/strong><\/p>\n

    2.1. H\u1ea1ch to\u00e1n n\u1ed9i dung kh\u00f4ng \u0111\u00fang t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/strong><\/span><\/p>\n

    V\u00ed d\u1ee5: M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed do b\u1ecf s\u00f3t t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc \u0111\u01a1n v\u1ecb \u0111ang h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 m\u00e0 kh\u00f4ng theo d\u00f5i h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n ” chi ph\u00ed kh\u00e1c” theo quy \u0111\u1ecbnh<\/span>
    \n * H\u1ea1ch to\u00e1n kho\u1ea3n ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n tr\u00ean TK 112<\/span>
    \n * H\u1ea1ch to\u00e1n v\u1ed1n cho vay ng\u1eafn h\u1ea1n Ng\u00e2n h\u00e0ng A tr\u00ean TK 112<\/span>
    \n * H\u1ea1ch to\u00e1n kho\u1ea3n vay l\u1ea5y l\u00e3i tr\u00ean TK 112<\/span>
    \n – H\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ho\u1eb7c kh\u00f4ng k\u1ecbp th\u1eddi ho\u1eb7c b\u1ecb tr\u00f9ng 2 l\u1ea7n<\/span>
    \n – H\u1ea1ch to\u00e1n thu ti\u1ec1n v\u00e0 chi tr\u1ea3 ti\u1ec1n ch\u01b0a k\u1ecbp th\u1eddi<\/span>
    \n – L\u1eadp phi\u1ebfu thu kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf thu ti\u1ec1n<\/span><\/p>\n

    V\u00ed d\u1ee5:<\/span><\/p>\n

    + M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb l\u1eadp phi\u1ebfu thu v\u00e0 h\u1ea1ch to\u00e1n tr\u01b0\u1edbc khi th\u1ef1c thu ti\u1ec1n d\u1eabn \u0111\u1ebfn s\u1ed1 d\u01b0 qu\u1ef9 ti\u1ec1n m\u1eb7t tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch so v\u1edbi ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9, nguy\u00ean nh\u00e2n l\u00e0 do cu\u1ed1i th\u00e1ng k\u1ebf to\u00e1n \u0111\u00e3 l\u1eadp phi\u1ebfu thu v\u00e0 h\u1ea1ch to\u00e1n doanh thu \u0111\u1ed1i v\u1edbi kho\u1ea3n doanh thu th\u1ef1c hi\u1ec7n trong th\u00e1ng nh\u01b0ng \u0111\u1ebfn th\u00e1ng sau c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi m\u1edbi n\u1ed9p ti\u1ec1n v\u1ec1 qu\u1ef9.<\/span>
    \n + K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 v\u00e0o H\u00f3a \u0111\u01a1n mua b\u00e1n h\u00e0ng c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn g\u1eedi v\u1ec1 \u0111\u1ec3 h\u1ea1ch to\u00e1n kho\u1ea3n thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng, do \u0111\u00f3 kh\u00f4ng ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n ti\u1ec1n c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn<\/span>
    \n – L\u1eadp phi\u1ebfu chi v\u00e0 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi \u0111\u00e3 chi ti\u1ec1n, v\u00ed d\u1ee5 nh\u01b0: PC ng\u00e0y 29\/12\/2006 tr\u1ea3 ti\u1ec1n cho C\u00f4ng ty A t\u1eeb ng\u00e0y 25\/12\/2006 v\u1edbi s\u1ed1 ti\u1ec1n 39.380.000\u0111 (Bi\u00ean b\u1ea3n thanh l\u00fd ng\u00e0y 25\/12\/2006 n\u00eau r\u00f5 C\u00f4ng ty A \u0111\u00e3 nh\u1eadn \u0111\u1ee7 s\u1ed1 ti\u1ec1n)..ho\u1eb7c xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t n\u1ed9p Ng\u00e2n h\u00e0ng sau \u0111\u00f3 m\u1edbi l\u1eadp phi\u1ebfu chi.<\/span>
    \n – Qu\u1ea3n l\u00fd thu chi ti\u1ec1n m\u1eb7t kh\u00f4ng ch\u1eb7t ch\u1ebd nh\u01b0 vi\u1ec7c n\u1ed9p ti\u1ec1n m\u1eb7t v\u1ec1 qu\u1ef9 kh\u00f4ng k\u1ecbp th\u1eddi theo quy \u0111\u1ecbnh. V\u00ed d\u1ee5 khi thu b\u01b0u \u0111i\u1ec7n ph\u00ed c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ec1u c\u00f3 quy \u0111\u1ecbnh: \u201c\u0110\u1ecbnh k\u1ef3 h\u00e0ng ng\u00e0y, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea thu c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ebfn ph\u00f2ng K\u1ebf to\u00e1n b\u01b0u \u0111i\u1ec7n huy\u1ec7n quy\u1ebft to\u00e1n ho\u00e1 \u0111\u01a1n v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n \u0111\u00e3 thu t\u1eeb kh\u00e1ch h\u00e0ng…\u201d, tuy nhi\u00ean c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea thu kh\u00f4ng n\u1ed9p ti\u1ec1n k\u1ecbp th\u1eddi v\u1ec1 b\u01b0u \u0111i\u1ec7n theo t\u1eebng ng\u00e0y.<\/span>
    \n – Kh\u00f4ng m\u1edf s\u1ed5 qu\u1ef9 ho\u1eb7c m\u1edf nh\u01b0ng ghi ch\u00e9p kh\u00f4ng \u0111\u00fang tr\u00ecnh t\u1ef1 nh\u1eadp, xu\u1ea5t qu\u1ef9 n\u00ean s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t c\u1ee7a m\u1ed9t s\u1ed1 ng\u00e0y c\u00f2n c\u00f3 hi\u1ec7n t\u01b0\u1ee3ng d\u01b0 \u00e2m, ho\u1eb7c khi c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ti\u1ec1n m\u1eb7t ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf r\u1ea5t kh\u00f3 ph\u00e1t hi\u1ec7n ra c\u00e1c nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch<\/span><\/p>\n

    – Ghi nh\u1eadn thi\u1ebfu trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi t\u1ea1i m\u1ed9t s\u1ed1 ng\u00e2n h\u00e0ng (ph\u00e1t hi\u1ec7n th\u00f4ng qua th\u1ee7 t\u1ee5c \u0111\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 v\u1edbi Ng\u00e2n h\u00e0ng)<\/span><\/p>\n

    – M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb kh\u00f4ng ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t<\/span><\/p>\n

    3. Nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb<\/strong><\/span><\/h2>\n

    – M\u1ed9t s\u1ed1 kho\u1ea3n chi c\u00f3 nhi\u1ec1u n\u1ed9i dung v\u00e0 nhi\u1ec1u ch\u1ee9ng t\u1eeb chi \u0111\u00ednh k\u00e8m, tuy nhi\u00ean \u0111\u01a1n v\u1ecb ch\u01b0a l\u1eadp b\u1ea3ng k\u00ea chi ph\u00ed \u0111i\u1ec1u n\u00e0y l\u00e0m kh\u00e2u ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb kh\u00f3 kh\u0103n<\/span><\/p>\n

    – Vi\u1ec7c l\u01b0u tr\u1eef c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u00f2n ch\u01b0a k\u1ecbp khoa h\u1ecdc nh\u01b0 ch\u1ee9ng t\u1eeb c\u00f4ng n\u1ee3 l\u01b0u c\u00f9ng ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/p>\n

    Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m k\u1ebf to\u00e1n th\u1ee7 qu\u1ef9 thu chi. Nh\u01b0 c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y, k\u1ebf to\u00e1n th\u1ee7 qu\u1ef9 thu chi ho\u00e0n to\u00e0n kh\u00f4ng ph\u1ea3i c\u00f4ng vi\u1ec7c \u0111\u01a1n gi\u1ea3n. Hi v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y c\u1ee7a Centax s\u1ebd h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c nhi\u1ec1u cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c b\u1ea1n l\u00e0m v\u1ec1 nghi\u1ec7p v\u1ee5 th\u1ee7 qu\u1ef9, thu chi n\u00f3i ri\u00eang.<\/span><\/p>\n

    Xem th\u00eam:\u00a0<\/span><\/p>\n

    Nh\u1eefng sai s\u00f3t d\u1ec5 g\u1eb7p ph\u1ea3i trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n

    M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/a>\u00a0<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    K\u1ebf to\u00e1n Centax xin chia s\u1ebb n\u1ed9i dung v\u1ec1 nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m k\u1ebf to\u00e1n th\u1ee7 qu\u1ef9 thu chi \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc c\u00f9ng n\u1eafm \u0111\u01b0\u1ee3c v\u00e0 h\u1ea1n ch\u1ebf.<\/p>\n","protected":false},"author":7,"featured_media":9250,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1075],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8790"}],"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=8790"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8790\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/9250"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8790"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}