{"id":4100,"date":"2023-03-18T09:49:06","date_gmt":"2023-03-18T09:49:06","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=4100"},"modified":"2023-07-06T04:29:14","modified_gmt":"2023-07-06T04:29:14","slug":"ke-toan-tien-mat","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/ke-toan-tien-mat\/","title":{"rendered":"K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 g\u00ec? M\u00f4 t\u1ea3 chi ti\u1ebft c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t"},"content":{"rendered":"\n<p><strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-tien-mat\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/a><\/strong> l\u00e0 v\u1ecb tr\u00ed quan tr\u1ecdng trong b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n v\u00e0 theo d\u00f5i c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn thu chi ti\u1ec1n m\u1eb7t. H\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>vieclamketoan<\/strong><\/a> t\u00ecm hi\u1ec3u K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 g\u00ec v\u00e0 m\u00f4 t\u1ea3 chi ti\u1ebft c\u00f4ng vi\u1ec7c c\u1ee7a v\u1ecb tr\u00ed k\u1ebf to\u00e1n n\u00e0y ngay trong b\u00e0i vi\u1ebft n\u00e0y.<\/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-69ea7829c1f02\" ><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-69ea7829c1f02\"  type=\"checkbox\" id=\"item-69ea7829c1f02\"><\/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\/ke-toan-tien-mat\/#Ke_toan_tien_mat_la_gi\" title=\"K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 g\u00ec?\">K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t 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\/ke-toan-tien-mat\/#Mo_ta_chi_tiet_cong_viec_cua_ke_toan_tien_mat\" title=\"M\u00f4 t\u1ea3 chi ti\u1ebft c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t\">M\u00f4 t\u1ea3 chi ti\u1ebft c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-tien-mat\/#Chung_tu_va_tai_khoan_su_dung_trong_ke_toan_tien_mat\" title=\"Ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t\">Ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-tien-mat\/#Cac_chung_tu_duoc_su_dung\" title=\"C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng\">C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng<\/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\/ke-toan-tien-mat\/#Tai_khoan_su_dung\" title=\"T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng\">T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-tien-mat\/#Nguyen_tac_ke_toan_tien_mat\" title=\"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-tien-mat\/#Quy_trinh_thuc_hien_thu_va_chi_tai_cac_doanh_nghiep\" title=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n thu v\u00e0 chi t\u1ea1i c\u00e1c doanh nghi\u1ec7p\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n thu v\u00e0 chi t\u1ea1i c\u00e1c doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-tien-mat\/#Quy_trinh_thu_tien_mat\" title=\"Quy tr\u00ecnh thu ti\u1ec1n m\u1eb7t\">Quy tr\u00ecnh thu ti\u1ec1n m\u1eb7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-tien-mat\/#Quy_trinh_chi_tien_mat\" title=\"Quy tr\u00ecnh chi ti\u1ec1n m\u1eb7t\">Quy tr\u00ecnh chi ti\u1ec1n m\u1eb7t<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ke_toan_tien_mat_la_gi\"><\/span><strong>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 v\u1ecb tr\u00ed&nbsp;qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i&nbsp; c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu chi ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111i\u1ec1u ph\u1ed1i d\u00f2ng ti\u1ec1n h\u1ee3p l\u00fd khi chi tr\u1ea3 cho nh\u1eefng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n\n\n\n<p>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t \u0111\u1ea3m nhi\u1ec7m nhi\u1ec1u c\u00f4ng vi\u1ec7c kh\u00e1c nhau nh\u01b0: thu chi ti\u1ec1n m\u1eb7t, chuy\u1ec3n v\u00e0 nh\u1eadn ti\u1ec1n qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n s\u1ebd theo d\u00f5i c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u00e0 c\u1eadp nh\u1eadt v\u00e0o c\u00e1c s\u1ed5 s\u00e1ch li\u00ean quan, t\u1eadp h\u1ee3p d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf cho c\u00e1c k\u1ebf to\u00e1n kh\u00e1c.<\/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\/03\/ke-toan-tien-mat-topcv-1.jpg\" alt=\"K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t \u0111\u1ea3m nhi\u1ec7m vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu chi ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p\" class=\"wp-image-4101\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t \u0111\u1ea3m nhi\u1ec7m vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu chi ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mo_ta_chi_tiet_cong_viec_cua_ke_toan_tien_mat\"><\/span><strong>M\u00f4 t\u1ea3 chi ti\u1ebft c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u1ed7i v\u1ecb tr\u00ed k\u1ebf to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c kh\u00e1c nhau, tuy nhi\u00ean, c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 qu\u1ea3n l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh khi s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 thu chi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t trong doanh nghi\u1ec7p. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1eadp ch\u1ee9ng t\u1eeb cho ho\u1ea1t \u0111\u1ed9ng thu, chi khi c\u00f3 ph\u00e1t sinh. Theo d\u00f5i th\u1ef1c t\u1ebf chi ti\u00eau v\u1edbi s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o thu chi h\u00e0ng ng\u00e0y.<\/li>\n\n\n\n<li>H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t: C\u1ea7n s\u1eed d\u1ee5ng m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 h\u1ea1ch to\u00e1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t.<\/li>\n\n\n\n<li>Nh\u1eadn b\u00e1o c\u00e1o qu\u1ef9 c\u00f3 k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c h\u00e0ng ng\u00e0y t\u1eeb th\u1ee7 qu\u1ef9 c\u1ee7a c\u00f4ng ty.<\/li>\n\n\n\n<li>Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb thu chi g\u1ed1c theo \u0111\u00fang quy tr\u00ecnh, quy \u0111\u1ecbnh thanh to\u00e1n tr\u01b0\u1edbc khi tr\u00ecnh ban l\u00e3nh \u0111\u1ea1o ph\u00ea duy\u1ec7t.<\/li>\n\n\n\n<li>H\u1ea1ch to\u00e1n ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, bao g\u1ed3m: Ti\u1ec1n m\u1eb7t, ng\u00e2n phi\u1ebfu, ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd\u2026\u0111ang n\u1eb1m trong k\u00e9t t\u1ea1i doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>H\u1ea1ch to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, bao g\u1ed3m: Ti\u1ec1n m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c c\u1ee7a doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng.<\/li>\n\n\n\n<li>L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb li\u00ean quan ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh v\u00e0 quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef h\u1ee3p l\u00fd, an to\u00e0n v\u00e0 d\u1ec5 t\u00ecm ki\u1ebfm.<\/li>\n\n\n\n<li>C\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh v\u1ec1 l\u01b0u th\u00f4ng ti\u1ec1n t\u1ec7, ch\u1ea5p h\u00e0nh c\u00e1c ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd qu\u1ef9, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh xu\u1ea5t \u2013 nh\u1eadp qu\u1ef9 theo quy \u0111\u1ecbnh Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh.<\/li>\n<\/ul>\n\n\n\n<p>T\u00ecm hi\u1ec3u th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-hang-ton-kho\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u01b0\u1edbng D\u1eabn C\u00e1ch H\u1ea1ch To\u00e1n H\u00e0ng T\u1ed3n Kho \u0110\u01a1n Gi\u1ea3n V\u00e0 Hi\u1ec7u Qu\u1ea3 Nh\u1ea5t<\/a><\/strong><\/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\/03\/ke-toan-tien-mat-topcv-2.jpg\" alt=\"K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t s\u1ebd \u0111\u1ea3m nh\u1eadn c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh khi s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t t\u1ea1i doanh nghi\u1ec7p\" class=\"wp-image-4102\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t s\u1ebd \u0111\u1ea3m nh\u1eadn c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh khi s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t t\u1ea1i doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>M\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 kh\u00e1c<\/strong><\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh c\u00e1c c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y \u0111\u01b0\u1ee3c n\u00eau tr\u00ean, b\u1ea1n c\u00f2n c\u1ea7n ph\u1ea3i n\u1eafm \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 kh\u00e1c nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1eafm lu\u1eadt l\u01b0u th\u00f4ng ti\u1ec1n t\u1ec7 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 ch\u1ea5p h\u00e0nh nghi\u00eam ch\u1ec9nh ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh trong quy tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, \u0111\u1ea3m b\u1ea3o th\u1ee7 t\u1ee5c xu\u1ea5t &#8211; nh\u1eadp qu\u1ef9 theo quy ch\u1ebf Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh.<\/li>\n\n\n\n<li>Theo d\u00f5i t\u00ecnh h\u00ecnh thu chi c\u1ee7a kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 c\u00f3 ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u00e0 \u0111\u00fang nh\u1ea5t nh\u1eb1m ch\u1eafc ch\u1eafn s\u1ed1 ti\u1ec1n t\u1ed3n trong s\u1ed5 k\u1ebf to\u00e1n kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf chi ti\u00eau t\u1ea1i kho b\u1ea1c v\u00e0 s\u1ed1 ti\u1ec1n d\u01b0 m\u00e0 kho b\u1ea1c g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng.<\/li>\n\n\n\n<li>Ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo d\u00f5i c\u00e1c m\u00e3 qu\u1ef9, m\u00e3 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 m\u00e3 kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n v\u1ed1n b\u1eb1ng ti\u1ec1n.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-3-1.jpg\" alt=\"K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c lu\u1eadt l\u01b0u th\u00f4ng ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc\n\" class=\"wp-image-4104\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-3-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-3-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-3-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c lu\u1eadt l\u01b0u th\u00f4ng ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/em><br><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chung_tu_va_tai_khoan_su_dung_trong_ke_toan_tien_mat\"><\/span><strong>Ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_chung_tu_duoc_su_dung\"><\/span><strong>C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Phi\u1ebfu thu, phi\u1ebfu chi<\/li>\n\n\n\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng ho\u1eb7c gi\u1ea5y t\u1ea1m \u1ee9ng<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb ghi s\u1ed5 k\u1ebf to\u00e1n&nbsp;<\/li>\n\n\n\n<li>S\u1ed5 chi ti\u1ebft ti\u1ec1n m\u1eb7t ho\u1eb7c s\u1ed5 qu\u1ef9<\/li>\n\n\n\n<li>S\u1ed5 t\u00e0i kho\u1ea3n 111<\/li>\n\n\n\n<li>C\u00e1c lo\u1ea1i s\u1ed5 v\u1ec1 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/li>\n<\/ul>\n\n\n\n<p>T\u00ecm hi\u1ec3u 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=\"Tai_khoan_su_dung\"><\/span><strong>T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ec3 ph\u1ea3n \u00e1nh s\u1ef1 t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t trong k\u1ef3, k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t s\u1eed d\u1ee5ng TK 111. Theo th\u00f4ng t\u01b0 132\/2018\/TT-BTC ng\u00e0y 28\/12\/2018 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, t\u00e0i kho\u1ea3n 111 c\u00f3 2 lo\u1ea1i t\u00e0i kho\u1ea3n c\u1ea5p 2 l\u00e0:<\/p>\n\n\n\n<p>T\u00e0i kho\u1ea3n 1111 \u2013 Ti\u1ec1n Vi\u1ec7t Nam: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n qu\u1ef9 ti\u1ec1n Vi\u1ec7t Nam t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<p>T\u00e0i kho\u1ea3n 1112 \u2013 Ngo\u1ea1i t\u1ec7: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t theo gi\u00e1 tr\u1ecb quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>T\u1ea1i c\u00e1c c\u00f4ng ty c\u00f3 ngu\u1ed3n ngo\u1ea1i t\u1ec7 d\u01b0\u1edbi d\u1ea1ng ti\u1ec1n m\u1eb7t, c\u1ea7n chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7 th\u00e0nh ti\u1ec1n t\u1ec7 Vi\u1ec7t Nam d\u1ef1a tr\u00ean t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf ho\u1eb7c t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng m\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch kinh t\u1ebf \u0111\u1ec3 ghi nh\u1eadn trong s\u1ed5 k\u1ebf to\u00e1n. N\u1ebfu mua ngo\u1ea1i t\u1ec7 \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n m\u1eb7t ngo\u1ea1i t\u1ec7 b\u1eb1ng ti\u1ec1n \u0110\u1ed3ng Vi\u1ec7t Nam, c\u00f4ng ty c\u1ea7n chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7 sang ti\u1ec1n t\u1ec7 Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 mua ngo\u1ea1i t\u1ec7 ho\u1eb7c t\u1ef7 gi\u00e1 thanh to\u00e1n.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi th\u00f4ng t\u01b0 133\/2016\/TT-BTC ng\u00e0y 26\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec t\u00e0i kho\u1ea3n 111 c\u00f3 th\u00eam m\u1ed9t t\u00e0i kho\u1ea3n c\u1ea5p 2 n\u1eefa&nbsp; \u0111\u00f3 l\u00e0 v\u00e0ng ti\u1ec1n t\u1ec7:<\/p>\n\n\n\n<p>T\u00e0i kho\u1ea3n 1113 \u2013 V\u00e0ng ti\u1ec1n t\u1ec7: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m, gi\u00e1 tr\u1ecb v\u00e0ng ti\u1ec1n t\u1ec7 t\u1ea1i qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh v\u00e0ng, b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t, vi\u1ec7c nh\u1eadp, xu\u1ea5t \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho, khi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 thanh to\u00e1n chi tr\u1ea3 th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 ngo\u1ea1i t\u1ec7.<\/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\/03\/ke-toan-tien-mat-topcv-4-1.jpg\" alt=\"K\u1ebf to\u00e1n c\u1ea7n s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho c\u00f4ng vi\u1ec7c\" class=\"wp-image-4107\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-4-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-4-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-4-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>K\u1ebf to\u00e1n c\u1ea7n s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho c\u00f4ng vi\u1ec7c<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>N\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a T\u00e0i kho\u1ea3n 111:&nbsp;<\/strong><\/p>\n\n\n\n<p>B\u00ean N\u1ee3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n t\u0103ng do thu \u0111\u01b0\u1ee3c ti\u1ec1n m\u1eb7t ho\u1eb7c thu ti\u1ec1n qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng;<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n;<\/li>\n<\/ul>\n\n\n\n<p>B\u00ean C\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n gi\u1ea3m do chi ti\u1ec1n m\u1eb7t ho\u1eb7c chi ti\u1ec1n qua t\u1ea3i kho\u1ea3n ng\u00e2n h\u00e0ng;<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n thi\u1ebfu h\u1ee5t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n;<\/li>\n<\/ul>\n\n\n\n<p>S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t c\u00f2n t\u1ed3n qu\u1ef9 ho\u1eb7c c\u00e1c kho\u1ea3n ti\u1ec1n c\u00f2n d\u01b0 \u1edf t\u00e0i kho\u1ea3n Ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/lap-bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_tien_mat\"><\/span><strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Theo \u0111i\u1ec1u 11 c\u1ee7a Th\u00f4ng t\u01b0 133, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u1ea7n m\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 ghi ch\u00e9p h\u1eb1ng ng\u00e0y v\u00e0 li\u00ean t\u1ee5c theo th\u1ee9 t\u1ef1 c\u00e1c giao d\u1ecbch thu, chi, xu\u1ea5t, nh\u1eadp ti\u1ec1n, ngo\u1ea1i t\u1ec7, \u0111\u1ed3ng th\u1eddi t\u00ednh s\u1ed1 d\u01b0 qu\u1ef9 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u1edf m\u1ed7i th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau, thu\u1eadn ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n do c\u00f4ng ty kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n \u0111\u1eb7t c\u01b0\u1ee3c, g\u1eedi qu\u1ef9 t\u1ea1i c\u00f4ng ty \u0111\u01b0\u1ee3c xem nh\u01b0 ti\u1ec1n c\u1ee7a c\u00f4ng ty v\u00e0 qu\u1ea3n l\u00fd, h\u1ea1ch to\u00e1n nh\u01b0 v\u1eady.<\/li>\n\n\n\n<li>Vi\u1ec7c thu, chi b\u1ea5t k\u1ef3 kho\u1ea3n n\u00e0o \u0111\u1ec1u ph\u1ea3i c\u00f3 bi\u00ean lai thu, bi\u00ean lai chi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>K\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i chi ti\u1ebft ti\u1ec1n khi c\u00f3 giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7 th\u00e0nh ti\u1ec1n \u0110\u1ed3ng Vi\u1ec7t Nam theo nguy\u00ean t\u1eafc sau: \u0110\u1ed1i v\u1edbi ph\u1ea7n n\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf. \u0110\u1ed1i v\u1edbi ph\u1ea7n c\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/li>\n\n\n\n<li>T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 v\u00e0 v\u00e0ng ti\u1ec1n t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_thu_va_chi_tai_cac_doanh_nghiep\"><\/span><strong>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n thu v\u00e0 chi t\u1ea1i c\u00e1c doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thu_tien_mat\"><\/span><strong>Quy tr\u00ecnh thu ti\u1ec1n m\u1eb7t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u01b0\u1edbc 1: Ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n l\u00e0m gi\u1ea5y \u0111\u1ec1 ngh\u1ecb n\u1ed9p ti\u1ec1n cho K\u1ebf to\u00e1n thanh to\u00e1n<\/li>\n\n\n\n<li>B\u01b0\u1edbc 2: K\u1ebf to\u00e1n l\u1eadp Phi\u1ebfu thu (g\u1ed3m 3 li\u00ean) v\u00e0 chuy\u1ec3n cho K\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 3: K\u1ebf to\u00e1n tr\u01b0\u1edfng k\u00fd, duy\u1ec7t Phi\u1ebfu thu v\u00e0 chuy\u1ec3n l\u1ea1i K\u1ebf to\u00e1n thanh to\u00e1n;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 4: K\u1ebf to\u00e1n thanh to\u00e1n l\u1ea5y Bi\u00ean lai thu v\u00e0 \u0111\u01b0a cho Ng\u01b0\u1eddi \u0111\u00f3ng ti\u1ec1n;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 5: Ng\u01b0\u1eddi \u0111\u00f3ng ti\u1ec1n k\u00fd Bi\u00ean lai thu, \u0111\u00f3ng ti\u1ec1n v\u00e0 sau \u0111\u00f3 trao cho Th\u1ee7 qu\u1ef9;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 6: Th\u1ee7 qu\u1ef9 ti\u1ebfp nh\u1eadn Bi\u00ean lai thu, thu ti\u1ec1n v\u00e0 ghi v\u00e0o S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t. Ti\u1ebfp theo, Th\u1ee7 qu\u1ef9 gi\u1eef b\u1ea3n sao th\u1ee9 2 c\u1ee7a Bi\u00ean lai thu, tr\u1ea3 l\u1ea1i b\u1ea3n sao th\u1ee9 3 cho Ng\u01b0\u1eddi \u0111\u00f3ng ti\u1ec1n v\u00e0 b\u1ea3n sao th\u1ee9 1 cho K\u1ebf to\u00e1n thanh to\u00e1n;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 7: K\u1ebf to\u00e1n thanh to\u00e1n l\u01b0u ch\u1ee9ng t\u1eeb v\u00e0 nh\u1eadp v\u00e0o s\u1ed5 ti\u1ec1n m\u1eb7t (T\u00e0i kho\u1ea3n 111).<\/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\/03\/ke-toan-tien-mat-topcv-5.jpg\" alt=\"S\u01a1 \u0111\u1ed3 di\u1ec5n gi\u1ea3i quy tr\u00ecnh thu ti\u1ec1n m\u1eb7t t\u1ea1i doanh nghi\u1ec7p\" class=\"wp-image-4108\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-5.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-5-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-5-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>S\u01a1 \u0111\u1ed3 di\u1ec5n gi\u1ea3i quy tr\u00ecnh thu ti\u1ec1n m\u1eb7t t\u1ea1i doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_trinh_chi_tien_mat\"><\/span><strong>Quy tr\u00ecnh chi ti\u1ec1n m\u1eb7t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi chi ti\u1ec1n m\u1eb7t, phi\u1ebfu chi \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf ph\u1ea3i chi ra v\u00e0 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 th\u1ee7 qu\u1ef9 chi ti\u1ec1n, ghi v\u00e0o s\u1ed5 qu\u1ef9 v\u00e0 chuy\u1ec3n giao cho k\u1ebf to\u00e1n \u0111\u1ec3 ghi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n. T\u1ea5t c\u1ea3 kho\u1ea3n chi \u0111\u1ec1u c\u1ea7n ch\u1ee9ng t\u1eeb. Quy tr\u00ecnh chi ti\u1ec1n m\u1eb7t c\u1ee5 th\u1ec3 nh\u01b0 sau:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u01b0\u1edbc 1: Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb chi ti\u1ec1n l\u00e0m Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n ho\u1eb7c gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng,\u2026 n\u1ed9p cho K\u1ebf to\u00e1n thanh to\u00e1n;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 2: K\u1ebf to\u00e1n thanh to\u00e1n l\u1eadp Phi\u1ebfu chi (g\u1ed3m 2 li\u00ean) n\u1ed9p cho K\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 3: K\u1ebf to\u00e1n tr\u01b0\u1edfng nh\u1eadn Phi\u1ebfu chi v\u00e0 k\u00fd duy\u1ec7t v\u00e0 chuy\u1ec3n l\u00ean Gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi c\u00f3 quy\u1ec1n duy\u1ec7t Phi\u1ebfu chi;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 4: Gi\u00e1m \u0111\u1ed1c duy\u1ec7t Phi\u1ebfu chi v\u00e0 chuy\u1ec3n cho K\u1ebf to\u00e1n thanh to\u00e1n;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 5: K\u1ebf to\u00e1n thanh to\u00e1n nh\u1eadn Phi\u1ebfu chi \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 giao cho Th\u1ee7 qu\u1ef9;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 6: Th\u1ee7 qu\u1ef9 ti\u1ebfn h\u00e0nh k\u00fd v\u00e0 chi ti\u1ec1n cho Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb chi<\/li>\n\n\n\n<li>B\u01b0\u1edbc 7: Th\u1ee7 qu\u1ef9 ghi s\u1ed5 qu\u1ef9 (gi\u1eef l\u1ea1i li\u00ean 2) v\u00e0 chuy\u1ec3n li\u00ean 1 Phi\u1ebfu chi cho K\u1ebf to\u00e1n thanh to\u00e1n \u0111\u1ec3 v\u00e0o s\u1ed5 ti\u1ec1n m\u1eb7t (T\u00e0i kho\u1ea3n 111).<\/li>\n<\/ul>\n\n\n\n<p>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/quyet-toan-thue-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec? Nh\u1eefng l\u01b0u \u00fd m\u00e0 doanh nghi\u1ec7p c\u1ea7n bi\u1ebft<\/a><\/strong><\/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\/03\/ke-toan-tien-mat-topcv-6-3.jpg\" alt=\"S\u01a1 \u0111\u1ed3 di\u1ec5n gi\u1ea3i quy tr\u00ecnh k\u1ebf to\u00e1n chi ti\u1ec1n m\u1eb7t t\u1ea1i doanh nghi\u1ec7p\" class=\"wp-image-4113\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-6-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-6-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-tien-mat-topcv-6-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>S\u01a1 \u0111\u1ed3 di\u1ec5n gi\u1ea3i quy tr\u00ecnh k\u1ebf to\u00e1n chi ti\u1ec1n m\u1eb7t t\u1ea1i doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Nh\u01b0 v\u1eady, v\u1ecb tr\u00ed <strong>k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/strong> l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00e0 c\u1ea7n thi\u1ebft t\u1ea1i m\u1ed7i doanh nghi\u1ec7p, \u0111\u00f2i h\u1ecfi ph\u1ea3i c\u00f3 kinh nghi\u1ec7m c\u0169ng nh\u01b0 ki\u1ebfn th\u1ee9c, chuy\u00ean m\u00f4n v\u1eefng v\u00e0ng. N\u1ebfu b\u1ea1n \u0111ang c\u00f3 nhu c\u1ea7u t\u00ecm ki\u1ebfm <strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan-kiem-toan-c10028\" target=\"_blank\" rel=\"noreferrer noopener\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a><\/strong> t\u1ea1i c\u00e1c c\u00f4ng ty uy t\u00edn nh\u1ea5t tr\u00ean th\u1ecb tr\u01b0\u1eddng vi\u1ec7c l\u00e0m, h\u00e3y truy c\u1eadp <strong><a href=\"http:\/\/topcv.vn\" target=\"_blank\" rel=\"noreferrer noopener\">TopCV<\/a><\/strong> &#8211; n\u1ec1n t\u1ea3ng t\u00ecm ki\u1ebfm vi\u1ec7c l\u00e0m h\u00e0ng \u0111\u1ea7u Vi\u1ec7t Nam \u0111\u1ec3 l\u1ef1a ch\u1ecdn c\u01a1 h\u1ed9i ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n th\u00e2n nh\u00e9.<\/p>\n\n\n\n<p>Xem th\u00eam v\u1ecb tr\u00ed kh\u00e1c: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-ngan-hang-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf To\u00e1n Ng\u00e2n H\u00e0ng L\u00e0 G\u00ec? C\u00f4ng Vi\u1ec7c C\u00f3 Kh\u00f3 Kh\u00f4ng?<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 v\u1ecb tr\u00ed quan tr\u1ecdng trong b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n v\u00e0 theo d\u00f5i c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn thu chi ti\u1ec1n m\u1eb7t. H\u00e3y c\u00f9ng vieclamketoan t\u00ecm hi\u1ec3u K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 g\u00ec v\u00e0 m\u00f4 t\u1ea3 chi ti\u1ebft c\u00f4ng vi\u1ec7c c\u1ee7a v\u1ecb tr\u00ed k\u1ebf to\u00e1n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4114,"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":[86,84],"tags":[1133,1130,1132,1131],"class_list":["post-4100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","category-viec-lam-noi-bat","tag-ke-toan-thu-chi-tien-mat","tag-ke-toan-tien-mat","tag-mo-ta-cong-viec-ke-toan-tien-mat","tag-nghiep-vu-ke-toan-tien-mat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 g\u00ec? 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