{"id":3017,"date":"2023-01-13T02:41:26","date_gmt":"2023-01-13T02:41:26","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=3017"},"modified":"2023-07-06T04:23:34","modified_gmt":"2023-07-06T04:23:34","slug":"vong-quay-khoan-phai-tra","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-tra\/","title":{"rendered":"V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 v\u00ed d\u1ee5 c\u1ee5 th\u1ec3"},"content":{"rendered":"\n<p><strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-tra\/\" target=\"_blank\" rel=\"noreferrer noopener\">V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3<\/a><\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i t\u00ecm hi\u1ec3u trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. H\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan<\/strong><\/a> t\u00ecm hi\u1ec3u v\u1ec1 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh n\u00e0y nh\u00e9.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69d9c75d515b7\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69d9c75d515b7\"  type=\"checkbox\" id=\"item-69d9c75d515b7\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-tra\/#Vong_quay_khoan_phai_tra_la_gi\" title=\"V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec?\">V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-tra\/#Cong_thuc_vong_quay_khoan_phai_tra\" title=\"C\u00f4ng th\u1ee9c v\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3\">C\u00f4ng th\u1ee9c v\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-tra\/#Cong_thuc_tinh_chi_so_vong_quay_AP\" title=\"C\u00f4ng th\u1ee9c t\u00ednh ch\u1ec9 s\u1ed1 v\u00f2ng quay AP\">C\u00f4ng th\u1ee9c t\u00ednh ch\u1ec9 s\u1ed1 v\u00f2ng quay AP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-tra\/#Vi_du_minh_hoa_cong_thuc_tinh\" title=\"V\u00ed d\u1ee5 minh h\u1ecda c\u00f4ng th\u1ee9c t\u00ednh\">V\u00ed d\u1ee5 minh h\u1ecda c\u00f4ng th\u1ee9c t\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-tra\/#Giai_ma_chi_so_vong_quay_AP\" title=\"Gi\u1ea3i m\u00e3 ch\u1ec9 s\u1ed1 v\u00f2ng quay AP\">Gi\u1ea3i m\u00e3 ch\u1ec9 s\u1ed1 v\u00f2ng quay AP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-tra\/#Luu_y_khi_ve_vong_quay_khoan_phai_tra\" title=\"L\u01b0u \u00fd khi v\u1ec1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3\">L\u01b0u \u00fd khi v\u1ec1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vong_quay_khoan_phai_tra_la_gi\"><\/span><strong>V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 (v\u00f2ng quay AP) l\u00e0 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng thanh to\u00e1n ng\u1eafn h\u1ea1n c\u1ee7a c\u00f4ng ty, cho bi\u1ebft t\u1ed1c \u0111\u1ed9 c\u00f4ng ty thanh to\u00e1n c\u00f4ng n\u1ee3 cho c\u00e1c nh\u00e0 cung c\u1ea5p nh\u01b0 th\u1ebf n\u00e0o. Thu\u1eadt ng\u1eef ti\u1ebfng anh c\u1ee7a ch\u1ec9 s\u1ed1 n\u00e0y l\u00e0 Accounts Payable (AP) Turnover Ratio. D\u1ef1a v\u00e0o ch\u1ec9 s\u1ed1 n\u00e0y, b\u1ea1n c\u00f3 th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c s\u1ed1 l\u1ea7n m\u00e0 c\u00f4ng ty ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u1ea3 h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 trong th\u1eddi gian x\u00e1c \u0111\u1ecbnh n\u00e0o \u0111\u00f3.&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-1.jpg\" alt=\"V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng thanh to\u00e1n ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p\" class=\"wp-image-3019\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng thanh to\u00e1n ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>\u00dd ngh\u0129a &#8211; vai tr\u00f2 v\u00f2ng quay AP nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ec9 s\u1ed1 n\u00e0y c\u0169ng th\u1ec3 hi\u1ec7n t\u00ednh thanh kho\u1ea3n, c\u00e1ch doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n nh\u01b0 th\u1ebf n\u00e0o.<\/li>\n\n\n\n<li>Th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c ti\u1ec1m l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li>Cho bi\u1ebft doanh nghi\u1ec7p c\u00f3 th\u1ec3 thanh kho\u1ea3n \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ch\u00ednh x\u00e1c l\u00e0 bao nhi\u00eau l\u1ea7n m\u1ed7i k\u1ef3.<\/li>\n<\/ul>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam:<\/strong> <a href=\"https:\/\/vieclamketoan.vn\/blog\/cac-nghiep-vu-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>C\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n m\u00e0 b\u1ea1n c\u1ea7n ph\u1ea3i bi\u1ebft trong doanh nghi\u1ec7p<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_vong_quay_khoan_phai_tra\"><\/span><strong>C\u00f4ng th\u1ee9c v\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh n\u00e0y cho th\u1ea5y kh\u1ea3 n\u0103ng chi\u1ebfm d\u1ee5ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p. \u0110\u1ec3 hi\u1ec3u v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam v\u00ed d\u1ee5 minh h\u1ecda k\u00e8m theo nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_chi_so_vong_quay_AP\"><\/span><strong>C\u00f4ng th\u1ee9c t\u00ednh ch\u1ec9 s\u1ed1 v\u00f2ng quay AP<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ch\u1ec9 s\u1ed1 v\u00f2ng quay AP s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0111o l\u01b0\u1eddng s\u1ed1 ng\u00e0y trung b\u00ecnh cho 1 kho\u1ea3n ti\u1ec1n \u0111\u1ebfn h\u1ea1n c\u1ee7a ch\u1ee7 n\u1ee3 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n. Sau \u0111\u00f3 chia trung b\u00ecnh cho 365 s\u1ebd thu \u0111\u01b0\u1ee3c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh n\u00e0y. C\u1ee5 th\u1ec3, c\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>V\u00f2ng quay c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 = Doanh s\u1ed1 b\u00e1n h\u00e0ng th\u01b0\u1eddng ni\u00ean \/ Kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ecnh qu\u00e2n<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh s\u1ed1 b\u00e1n h\u00e0ng th\u01b0\u1eddng ni\u00ean = Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n + H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 + H\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3<\/li>\n\n\n\n<li>Ph\u1ea3i tr\u1ea3 b\u00ecnh qu\u00e2n = (Ph\u1ea3i tr\u1ea3 trong b\u00e1o c\u00e1o n\u0103m tr\u01b0\u1edbc + Ph\u1ea3i tr\u1ea3 n\u0103m nay) \/ 2<\/li>\n\n\n\n<li>S\u1ed1 ng\u00e0y c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 = 365 \/ V\u00f2ng quay c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-2.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh v\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p\" class=\"wp-image-3020\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00f4ng th\u1ee9c t\u00ednh v\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cong_thuc_tinh\"><\/span><strong>V\u00ed d\u1ee5 minh h\u1ecda c\u00f4ng th\u1ee9c t\u00ednh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ec3 hi\u1ec3u h\u01a1n v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh c\u1ee7a ch\u1ec9 s\u1ed1 v\u00f2ng quay AP, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam v\u1ec1 v\u00ed d\u1ee5 minh h\u1ecda sau \u0111\u00e2y:<\/p>\n\n\n\n<p>Doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0o ng\u00e0y 31\/12\/2021 v\u1edbi nh\u1eefng th\u00f4ng tinh sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a (1) = 150 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3 (2) = 30 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>H\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (3): 20 tri\u1ec7u \u0111\u1ed3ng,<\/li>\n\n\n\n<li>Tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n \u0111\u1ea7u k\u1ef3 (4): 10 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>Tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n cu\u1ed1i k\u1ef3 (5): 15 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n\n\n\n<p>L\u00fac n\u00e0y, \u00e1p d\u1ee5ng theo c\u00f4ng th\u1ee9c t\u00ednh \u1edf tr\u00ean, b\u1ea1n s\u1ebd c\u00f3 ch\u1ec9 s\u1ed1 v\u00f2ng quay AP nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh s\u1ed1 b\u00e1n h\u00e0ng th\u01b0\u1eddng ni\u00ean = 150 + 30 + 20 = 160 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>Kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ecnh qu\u00e2n = (10 + 15)\/2 = 12.5 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 = 160\/17.5 = 12.8 l\u1ea7n, \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n th\u00e0nh 13 l\u1ea7n.<\/li>\n\n\n\n<li>Th\u1eddi gian ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p trong 1 n\u0103m = 365\/13 = 28 ng\u00e0y.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/nghiep-vu-ke-toan-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">5+ Nghi\u1ec7p V\u1ee5 K\u1ebf To\u00e1n B\u00e1n H\u00e0ng Chi Ti\u1ebft Nh\u1ea5t Trong Doanh Nghi\u1ec7p<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Giai_ma_chi_so_vong_quay_AP\"><\/span><strong>Gi\u1ea3i m\u00e3 ch\u1ec9 s\u1ed1 v\u00f2ng quay AP<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>D\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 v\u00f2ng quay AP, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 \u0111ang \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c ngh\u0129a v\u1ee5 ng\u1eafn h\u1ea1n c\u1ee7a m\u00ecnh hay kh\u00f4ng. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p><strong>N\u1ebfu t\u1ef7 l\u1ec7 v\u00f2ng quay AP gi\u1ea3m:<\/strong> T\u1ef7 l\u1ec7 v\u00f2ng quay AP gi\u1ea3m cho th\u1ea5y r\u1eb1ng m\u1ed9t c\u00f4ng ty \u0111ang m\u1ea5t nhi\u1ec1u th\u1eddi gian h\u01a1n \u0111\u1ec3 thanh to\u00e1n cho c\u00e1c nh\u00e0 cung c\u1ea5p c\u1ee7a m\u00ecnh so v\u1edbi c\u00e1c giai \u0111o\u1ea1n tr\u01b0\u1edbc. T\u1ef7 l\u1ec7 gi\u1ea3m c\u00f3 th\u1ec3 b\u00e1o hi\u1ec7u r\u1eb1ng m\u1ed9t c\u00f4ng ty \u0111ang g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh. Ngo\u00e0i ra, t\u1ef7 l\u1ec7 gi\u1ea3m c\u0169ng c\u00f3 th\u1ec3 c\u00f3 ngh\u0129a l\u00e0 c\u00f4ng ty \u0111\u00e3 th\u01b0\u01a1ng l\u01b0\u1ee3ng c\u00e1c th\u1ecfa thu\u1eadn thanh to\u00e1n kh\u00e1c nhau v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<p><strong>N\u1ebfu t\u1ef7 l\u1ec7 v\u00f2ng quay AP ng\u00e0y c\u00e0ng t\u0103ng:<\/strong> C\u00f4ng ty \u0111ang thanh to\u00e1n cho c\u00e1c nh\u00e0 cung c\u1ea5p v\u1edbi t\u1ed1c \u0111\u1ed9 nhanh h\u01a1n so v\u1edbi c\u00e1c giai \u0111o\u1ea1n tr\u01b0\u1edbc. \u0110\u00e2y c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u cho th\u1ea5y c\u00f4ng ty qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3. Tuy v\u1eady, kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o t\u1ef7 l\u1ec7 v\u00f2ng quay AP t\u0103ng tr\u01b0\u1edfng th\u01b0\u1eddng xuy\u00ean \u0111\u1ec1u t\u1ed1t.<\/p>\n\n\n\n<p><strong>\u00dd ngh\u0129a khi so s\u00e1nh v\u00f2ng quay AP v\u1edbi v\u00f2ng quay doanh thu ph\u1ea3i tr\u1ea3:<\/strong> L\u00e0 th\u01b0\u1edbc \u0111o k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ecbnh l\u01b0\u1ee3ng hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng ty trong vi\u1ec7c thu h\u1ed3i c\u00e1c kho\u1ea3n ph\u1ea3i thu, ti\u1ec1n n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng. T\u1ef7 l\u1ec7 n\u00e0y cho th\u1ea5y c\u00f4ng ty s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd t\u00edn d\u1ee5ng m\u00e0 c\u00f4ng ty m\u1edf r\u1ed9ng cho kh\u00e1ch h\u00e0ng t\u1ed1t nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/account-receivable-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Kho\u1ea3n ph\u1ea3i thu &#8211; Account receivable l\u00e0 g\u00ec v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_ve_vong_quay_khoan_phai_tra\"><\/span><strong>L\u01b0u \u00fd khi v\u1ec1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nh\u01b0 nh\u1eefng ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh kh\u00e1c, vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ec9 s\u1ed1 v\u00f2ng quay AP c\u0169ng c\u00f3 nhi\u1ec1u h\u1ea1n ch\u1ebf. V\u00ed d\u1ee5 nh\u01b0 khi t\u1ef7 l\u1ec7 n\u00e0y cao s\u1ebd l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u t\u00edch c\u1ef1c. Nh\u01b0ng n\u1ebfu ch\u1ec9 s\u1ed1 n\u00e0y ng\u00e0y c\u00e0ng t\u0103ng tr\u01b0\u1edfng trong th\u1eddi gian d\u00e0i, n\u00f3 c\u0169ng c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y doanh nghi\u1ec7p kh\u00f4ng t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh. Do \u0111\u00f3, b\u1ea1n n\u00ean l\u01b0u \u00fd s\u1eed d\u1ee5ng ph\u1ed1i h\u1ee3p ch\u1ec9 s\u1ed1 v\u00f2ng quay AP v\u1edbi nh\u1eefng ch\u1ec9 s\u1ed1 kh\u00e1c \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-3.jpg\" alt=\"B\u1ea1n c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1ec9 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f9ng nh\u1eefng ch\u1ec9 s\u1ed1 kh\u00e1c\" class=\"wp-image-3021\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/vong-quay-khoan-phai-tra-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>B\u1ea1n c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1ec9 s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f9ng nh\u1eefng ch\u1ec9 s\u1ed1 kh\u00e1c<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Hy v\u1ecdng b\u1ea1n s\u1ebd hi\u1ec3u h\u01a1n v\u1ec1 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh <strong>v\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3<\/strong> v\u1edbi b\u00e0i vi\u1ebft <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\">chia s\u1ebb kinh nghi\u1ec7m<\/a><\/strong> ng\u00e0y h\u00f4m nay. B\u00ean c\u1ea1nh \u0111\u00f3, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0o <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">TopCV<\/mark><\/strong><\/a> n\u1ebfu \u0111ang c\u00f3 nhu c\u1ea7u t\u00ecm ki\u1ebfm <strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-nhan-vien-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">vi\u1ec7c l\u00e0m nh\u00e2n vi\u00ean k\u1ebf to\u00e1n<\/mark><\/a><\/strong>. Hi\u1ec7n t\u1ea1i, \u0111\u00e2y \u0111ang l\u00e0 n\u1ec1n t\u1ea3ng cung c\u1ea5p nhi\u1ec1u tin tuy\u1ec3n d\u1ee5ng v\u1edbi m\u1ee9c thu nh\u1eadp h\u1ea5p d\u1eabn cho b\u1ea1n.<\/p>\n\n\n\n<p>Xem th\u00eam v\u1ecb tr\u00ed k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-kho-lam-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n kho l\u00e0m g\u00ec? M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n kho<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i t\u00ecm hi\u1ec3u trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. H\u00e3y c\u00f9ng Vieclamketoan t\u00ecm hi\u1ec3u v\u1ec1 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh n\u00e0y nh\u00e9. V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec? V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 (v\u00f2ng quay AP) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3018,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[892,889,887,886,890,888,891],"class_list":["post-3017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-tinh-so-vong-quay-khoan-phai-tra","tag-tinh-vong-quay-khoan-phai-tra","tag-vong-quay-cac-khoan-phai-tra","tag-vong-quay-khoan-phai-tra","tag-vong-quay-khoan-phai-tra-bao-nhieu-la-tot","tag-vong-quay-khoan-phai-tra-cong-thuc","tag-y-nghia-vong-quay-khoan-phai-tra"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec? 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