{"id":4745,"date":"2023-06-14T04:45:22","date_gmt":"2023-06-14T04:45:22","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=4745"},"modified":"2023-07-04T08:59:23","modified_gmt":"2023-07-04T08:59:23","slug":"phong-van-ke-toan-ban-hang","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/phong-van-ke-toan-ban-hang\/","title":{"rendered":"Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng th\u01b0\u1eddng g\u1eb7p nh\u1ea5t"},"content":{"rendered":"\n<p>Trong qu\u00e1 tr\u00ecnh <strong>ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/strong>, c\u00e1c nh\u00e0 tuy\u1ec3n d\u1ee5ng s\u1ebd s\u1eed d\u1ee5ng c\u00e1c c\u00e2u h\u1ecfi \u0111\u1ec3 khai th\u00e1c k\u1ef9 n\u0103ng, kinh nghi\u1ec7m c\u1ee7a \u1ee9ng vi\u00ean hi\u1ec7u qu\u1ea3 h\u01a1n. Trong b\u00e0i vi\u1ebft thu\u1ed9c chuy\u00ean m\u1ee5c <a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Chia s\u1ebb kinh nghi\u1ec7m<\/strong><\/a> n\u00e0y, <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan.vn<\/strong><\/a> s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng th\u01b0\u1eddng g\u1eb7p nh\u1ea5t hi\u1ec7n nay.<\/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-69ea60fd71d2f\" ><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-69ea60fd71d2f\"  type=\"checkbox\" id=\"item-69ea60fd71d2f\"><\/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\/phong-van-ke-toan-ban-hang\/#Cau_1_Hay_mo_ta_qua_trinh_ghi_nhan_doanh_thu_va_chi_phi_co_ban_trong_ban_hang\" title=\"C\u00e2u 1: H\u00e3y m\u00f4 t\u1ea3 qu\u00e1 tr\u00ecnh ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed c\u01a1 b\u1ea3n trong b\u00e1n h\u00e0ng?\">C\u00e2u 1: H\u00e3y m\u00f4 t\u1ea3 qu\u00e1 tr\u00ecnh ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed c\u01a1 b\u1ea3n trong b\u00e1n h\u00e0ng?<\/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\/phong-van-ke-toan-ban-hang\/#Cau_2_Lam_the_nao_de_ban_xac_dinh_va_phan_loai_cac_loai_thue_lien_quan_den_ban_hang\" title=\"C\u00e2u 2: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 b\u1ea1n x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng?\">C\u00e2u 2: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 b\u1ea1n x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng?<\/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\/phong-van-ke-toan-ban-hang\/#Cau_3_Hay_cho_biet_quy_trinh_kiem_tra_doi_chieu_so_lieu_ban_hang_voi_kho_de_dam_bao_tinh_chinh_xac_trong_bao_cao_tai_chinh\" title=\"C\u00e2u 3: H\u00e3y cho bi\u1ebft quy tr\u00ecnh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng v\u1edbi kho \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?\">C\u00e2u 3: H\u00e3y cho bi\u1ebft quy tr\u00ecnh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng v\u1edbi kho \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/phong-van-ke-toan-ban-hang\/#Cau_4_Lam_the_nao_de_ban_xu_ly_viec_tra_lai_hang_hoa_va_xu_ly_hoan_tra_tien_cho_khach_hang\" title=\"C\u00e2u 4: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 b\u1ea1n x\u1eed l\u00fd vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a v\u00e0 x\u1eed l\u00fd ho\u00e0n tr\u1ea3 ti\u1ec1n cho kh\u00e1ch h\u00e0ng?\">C\u00e2u 4: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 b\u1ea1n x\u1eed l\u00fd vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a v\u00e0 x\u1eed l\u00fd ho\u00e0n tr\u1ea3 ti\u1ec1n cho kh\u00e1ch h\u00e0ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/phong-van-ke-toan-ban-hang\/#Cau_5_Trong_bao_cao_tai_chinh_ban_se_can_xu_ly_nhung_thong_tin_gi_lien_quan_den_cac_chuong_trinh_khuyen_mai_va_chiet_khau_ban_hang\" title=\"C\u00e2u 5: Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea1n s\u1ebd c\u1ea7n x\u1eed l\u00fd nh\u1eefng th\u00f4ng tin g\u00ec li\u00ean quan \u0111\u1ebfn c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i v\u00e0 chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng?\">C\u00e2u 5: Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea1n s\u1ebd c\u1ea7n x\u1eed l\u00fd nh\u1eefng th\u00f4ng tin g\u00ec li\u00ean quan \u0111\u1ebfn c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i v\u00e0 chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng?<\/a><\/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\/phong-van-ke-toan-ban-hang\/#Cau_6_Lam_the_nao_de_ban_xac_dinh_va_ghi_nhan_cac_khoan_doanh_thu_chua_thanh_toan_cac_cong_no_khach_hang\" title=\"C\u00e2u 6: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 b\u1ea1n x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn c\u00e1c kho\u1ea3n doanh thu ch\u01b0a thanh to\u00e1n (c\u00e1c c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng)?\">C\u00e2u 6: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 b\u1ea1n x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn c\u00e1c kho\u1ea3n doanh thu ch\u01b0a thanh to\u00e1n (c\u00e1c c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng)?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_1_Hay_mo_ta_qua_trinh_ghi_nhan_doanh_thu_va_chi_phi_co_ban_trong_ban_hang\"><\/span><strong>C\u00e2u 1: H\u00e3y m\u00f4 t\u1ea3 qu\u00e1 tr\u00ecnh ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed c\u01a1 b\u1ea3n trong b\u00e1n h\u00e0ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>C\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec3u bi\u1ebft c\u1ee7a \u1ee9ng vi\u00ean v\u1ec1 qu\u00e1 tr\u00ecnh ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed trong b\u00e1n h\u00e0ng. Nh\u00e0 tuy\u1ec3n d\u1ee5ng th\u01b0\u1eddng quan t\u00e2m \u0111\u1ebfn kh\u1ea3 n\u0103ng c\u1ee7a \u1ee9ng vi\u00ean trong vi\u1ec7c hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n li\u00ean quan \u0111\u1ebfn doanh thu, chi ph\u00ed.<\/p>\n\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi<\/strong><\/p>\n\n\n\n<p>Trong k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, qu\u00e1 tr\u00ecnh ghi nh\u1eadn doanh thu, chi ph\u00ed c\u01a1 b\u1ea3n m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Qu\u00e1 tr\u00ecnh ghi nh\u1eadn doanh thu: <\/strong>B\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngu\u1ed3n g\u1ed1c doanh thu, ph\u00e2n lo\u1ea1i theo c\u00e1c danh m\u1ee5c t\u01b0\u01a1ng \u1ee9ng. Sau \u0111\u00f3, ghi nh\u1eadn doanh thu v\u00e0o b\u1ea3ng k\u1ebf to\u00e1n b\u1eb1ng c\u00e1ch t\u1ea1o b\u00fat to\u00e1n \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n doanh thu, t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n\n\n\n<li><strong>Qu\u00e1 tr\u00ecnh ghi nh\u1eadn chi ph\u00ed: <\/strong>B\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c lo\u1ea1i chi ph\u00ed, ph\u00e2n lo\u1ea1i ch\u00fang theo danh m\u1ee5c t\u01b0\u01a1ng \u1ee9ng. Sau \u0111\u00f3, ghi nh\u1eadn chi ph\u00ed v\u00e0o b\u1ea3ng k\u1ebf to\u00e1n b\u1eb1ng c\u00e1ch t\u1ea1o b\u00fat to\u00e1n \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n chi ph\u00ed, t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/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<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\/06\/phong-van-ke-toan-ban-hang-topcv-1.jpg\" alt=\"Ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed l\u00e0 m\u1ed9t nhi\u1ec7m v\u1ee5 quen thu\u1ed9c c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng\" class=\"wp-image-4747\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed l\u00e0 m\u1ed9t nhi\u1ec7m v\u1ee5 quen thu\u1ed9c c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_2_Lam_the_nao_de_ban_xac_dinh_va_phan_loai_cac_loai_thue_lien_quan_den_ban_hang\"><\/span><strong>C\u00e2u 2: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 b\u1ea1n x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Trong qu\u00e1 tr\u00ecnh ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, c\u00e2u h\u1ecfi n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1eb7t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng c\u1ee7a \u1ee9ng vi\u00ean trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh, ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng. Trong l\u0129nh v\u1ef1c <a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-ban-hang-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/strong><\/a>, hi\u1ec3u bi\u1ebft v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c b\u01b0\u1edbc k\u1ebf to\u00e1n li\u00ean quan.<\/p>\n\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi<\/strong><\/p>\n\n\n\n<p>\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh, ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1ch th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>X\u00e1c \u0111\u1ecbnh c\u00e1c lo\u1ea1i thu\u1ebf: <\/strong>Trong k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u, v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng (n\u1ebfu c\u00f3). M\u1ed7i lo\u1ea1i thu\u1ebf c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 c\u00e1ch t\u00ednh to\u00e1n v\u00e0 k\u1ef3 n\u1ed9p.<\/li>\n\n\n\n<li><strong>Ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i thu\u1ebf: <\/strong>C\u00e1c lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf. V\u00ed d\u1ee5, trong tr\u01b0\u1eddng h\u1ee3p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh VAT \u0111\u1ea7u v\u00e0o v\u00e0 VAT \u0111\u1ea7u ra. VAT \u0111\u1ea7u v\u00e0o \u00e1p d\u1ee5ng cho c\u00e1c chi ph\u00ed mua h\u00e0ng, trong khi VAT \u0111\u1ea7u ra \u00e1p d\u1ee5ng cho doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng. C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c c\u0169ng c\u00f3 ph\u00e2n lo\u1ea1i t\u01b0\u01a1ng t\u1ef1 d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/loi-nhuan-truoc-thue-va-lai-vay\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i Nhu\u1eadn Tr\u01b0\u1edbc Thu\u1ebf V\u00e0 L\u00e3i Vay (EBIT) L\u00e0 G\u00ec? C\u00f4ng Th\u1ee9c T\u00ednh<\/a><\/strong>\u00a0<\/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\/06\/phong-van-ke-toan-ban-hang-topcv-2.jpg\" alt=\"K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan\" class=\"wp-image-4748\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_3_Hay_cho_biet_quy_trinh_kiem_tra_doi_chieu_so_lieu_ban_hang_voi_kho_de_dam_bao_tinh_chinh_xac_trong_bao_cao_tai_chinh\"><\/span><strong>C\u00e2u 3: H\u00e3y cho bi\u1ebft quy tr\u00ecnh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng v\u1edbi kho \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Quy tr\u00ecnh n\u00e0y r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n b\u00e1n h\u00e0ng v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd kho. V\u00ec v\u1eady, nh\u00e0 tuy\u1ec3n d\u1ee5ng s\u1ebd s\u1eed d\u1ee5ng c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng n\u00e0y \u0111\u1ec3 h\u1ecfi v\u1ec1 ki\u1ec3m tra k\u1ef9 n\u0103ng, kinh nghi\u1ec7m, ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n c\u1ee7a \u1ee9ng vi\u00ean v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi<\/strong><\/p>\n\n\n\n<p>T\u00f9y thu\u1ed9c v\u00e0o m\u1ed7i doanh nghi\u1ec7p, quy tr\u00ecnh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng v\u1edbi kho s\u1ebd kh\u00e1c nhau. B\u1ea1n c\u00f3 th\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng d\u1ef1a tr\u00ean kinh nghi\u1ec7m c\u1ee7a m\u00ecnh. N\u1ebfu ch\u01b0a c\u00f3 kinh nghi\u1ec7m v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o quy tr\u00ecnh c\u01a1 b\u1ea3n sau:<\/p>\n\n\n\n<p><em>Quy tr\u00ecnh ki\u1ec3m tra s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng v\u1edbi kho<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u1ef1c hi\u1ec7n ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n b\u00e1n h\u00e0ng.<\/li>\n\n\n\n<li>So s\u00e1nh v\u1edbi d\u1eef li\u1ec7u th\u1ef1c t\u1ebf trong kho \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u00ednh x\u00e1c.&nbsp;<\/li>\n\n\n\n<li>C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra c\u00f3 th\u1ec3 bao g\u1ed3m ki\u1ec3m tra v\u1eadt l\u00fd h\u00e0ng h\u00f3a, so s\u00e1nh s\u1ed1 li\u1ec7u ghi nh\u1eadn trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u1edbi b\u00e1o c\u00e1o t\u1ed3n kho c\u1ee7a kho, v\u00e0 ki\u1ec3m tra c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan nh\u01b0 bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng.<\/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\/06\/phong-van-ke-toan-ban-hang-topcv-3.jpg\" alt=\"T\u00f9y thu\u1ed9c m\u1ed7i doanh nghi\u1ec7p, qu\u00e1 tr\u00ecnh ki\u1ec3m tra s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng v\u00e0 kho s\u1ebd kh\u00e1c nhau\" class=\"wp-image-4749\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>T\u00f9y thu\u1ed9c m\u1ed7i doanh nghi\u1ec7p, qu\u00e1 tr\u00ecnh ki\u1ec3m tra s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng v\u00e0 kho s\u1ebd kh\u00e1c nhau<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><em>Quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n b\u00e1n h\u00e0ng v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd kho \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 kh\u1edbp nhau.&nbsp;<\/li>\n\n\n\n<li>C\u00e1c b\u01b0\u1edbc \u0111\u1ed1i chi\u1ebfu c\u00f3 th\u1ec3 bao g\u1ed3m so s\u00e1nh s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 b\u00e1n trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 xu\u1ea5t kho, x\u00e1c nh\u1eadn t\u1ed3n kho th\u1ef1c t\u1ebf v\u00e0 t\u1ed3n kho ghi nh\u1eadn trong h\u1ec7 th\u1ed1ng, v\u00e0 ki\u1ec3m tra c\u00e1c phi\u1ebfu xu\u1ea5t kho, phi\u1ebfu nh\u1eadp kho, ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/cac-cau-hoi-phong-van-ke-toan-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\">T\u1ed5ng h\u1ee3p c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf v\u00e0 g\u1ee3i \u00fd tr\u1ea3 l\u1eddi<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_4_Lam_the_nao_de_ban_xu_ly_viec_tra_lai_hang_hoa_va_xu_ly_hoan_tra_tien_cho_khach_hang\"><\/span><strong>C\u00e2u 4: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 b\u1ea1n x\u1eed l\u00fd vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a v\u00e0 x\u1eed l\u00fd ho\u00e0n tr\u1ea3 ti\u1ec1n cho kh\u00e1ch h\u00e0ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>C\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1eb7t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng c\u1ee7a \u1ee9ng vi\u00ean trong vi\u1ec7c x\u1eed l\u00fd vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, ho\u00e0n tr\u1ea3 ti\u1ec1n cho kh\u00e1ch h\u00e0ng. Trong qu\u00e1 tr\u00ecnh kinh doanh, vi\u1ec7c x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng v\u00e0 ho\u00e0n tr\u1ea3 ti\u1ec1n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n b\u00e1n h\u00e0ng.<\/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\/06\/phong-van-ke-toan-ban-hang-topcv-4.jpg\" alt=\"T\u00ecnh hu\u1ed1ng tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a ho\u1eb7c x\u1eed l\u00fd ho\u00e0n tr\u1ea3 ti\u1ec1n kh\u00e1 ph\u1ed5 bi\u1ebfn trong b\u00e1n h\u00e0ng\" class=\"wp-image-4750\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>T\u00ecnh hu\u1ed1ng tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a ho\u1eb7c x\u1eed l\u00fd ho\u00e0n tr\u1ea3 ti\u1ec1n kh\u00e1 ph\u1ed5 bi\u1ebfn trong b\u00e1n h\u00e0ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi<\/strong><\/p>\n\n\n\n<p>C\u00e2u tr\u1ea3 l\u1eddi n\u00ean t\u1eadp trung v\u00e0o c\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n v\u00e0 quy tr\u00ecnh t\u1ed5ng qu\u00e1t \u0111\u1ec3 x\u1eed l\u00fd vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, ho\u00e0n tr\u1ea3 ti\u1ec1n. C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 c\u00f3 quy tr\u00ecnh c\u1ee5 th\u1ec3 v\u00e0 y\u00eau c\u1ea7u kh\u00e1c nhau. Do \u0111\u00f3, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh tr\u1ea3 l\u1eddi d\u1ef1a tr\u00ean quy \u0111\u1ecbnh v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a c\u00f4ng ty m\u00e0 b\u1ea1n \u0111ang \u1ee9ng tuy\u1ec3n.<\/p>\n\n\n\n<p>N\u1ebfu b\u1ea1n ch\u01b0a c\u00f3 kinh nghi\u1ec7m v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, n\u00e3y tham kh\u1ea3o quy tr\u00ecnh sau:<\/p>\n\n\n\n<p><em>X\u1eed l\u00fd vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh l\u00fd do kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng v\u00e0 x\u00e1c minh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n quy tr\u00ecnh nh\u1eadn l\u1ea1i h\u00e0ng t\u1eeb kh\u00e1ch h\u00e0ng, ki\u1ec3m tra t\u00ecnh tr\u1ea1ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a h\u00e0ng, l\u01b0u tr\u1eef th\u00f4ng tin v\u1ec1 tr\u1ea3 l\u1ea1i h\u00e0ng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>T\u1ea1o b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh h\u00e0ng t\u1ed3n kho v\u00e0 ho\u00e0n tr\u1ea3 doanh thu.<\/li>\n<\/ul>\n\n\n\n<p><em>X\u1eed l\u00fd ho\u00e0n tr\u1ea3 ti\u1ec1n<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sau khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i v\u00e0 ki\u1ec3m tra \u0111\u1ea1t y\u00eau c\u1ea7u, ti\u1ebfn h\u00e0nh x\u1eed l\u00fd vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n cho kh\u00e1ch h\u00e0ng.&nbsp;<\/li>\n\n\n\n<li>T\u1ea1o b\u00fat to\u00e1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng v\u00e0 t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t ho\u1eb7c t\u00e0i kho\u1ea3n thanh to\u00e1n kh\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <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 L\u00e0 G\u00ec? C\u00f4ng Th\u1ee9c T\u00ednh V\u00e0 V\u00ed D\u1ee5 C\u1ee5 Th\u1ec3<\/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\/06\/phong-van-ke-toan-ban-hang-topcv-5.jpg\" alt=\"C\u1ea7n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd tr\u1ea3 h\u00e0ng h\u00f3a, ho\u00e0n ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty\" class=\"wp-image-4751\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-5.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-5-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-5-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u1ea7n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd tr\u1ea3 h\u00e0ng h\u00f3a, ho\u00e0n ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_5_Trong_bao_cao_tai_chinh_ban_se_can_xu_ly_nhung_thong_tin_gi_lien_quan_den_cac_chuong_trinh_khuyen_mai_va_chiet_khau_ban_hang\"><\/span><strong>C\u00e2u 5: Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea1n s\u1ebd c\u1ea7n x\u1eed l\u00fd nh\u1eefng th\u00f4ng tin g\u00ec li\u00ean quan \u0111\u1ebfn c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i v\u00e0 chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec3u bi\u1ebft v\u00e0 kh\u1ea3 n\u0103ng c\u1ee7a \u1ee9ng vi\u00ean trong vi\u1ec7c x\u1eed l\u00fd th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i, chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u00e0 tuy\u1ec3n d\u1ee5ng s\u1ebd s\u1eed d\u1ee5ng c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng n\u00e0y.&nbsp;<\/p>\n\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi<\/strong><\/p>\n\n\n\n<p>C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 c\u00f3 quy tr\u00ecnh v\u00e0 y\u00eau c\u1ea7u kh\u00e1c nhau trong x\u1eed l\u00fd th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i, chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ec v\u1eady, b\u1ea1n n\u00ean tham kh\u1ea3o v\u1ec1 quy \u0111\u1ecbnh, ch\u00ednh s\u00e1ch c\u1ee7a c\u00f4ng ty m\u00e0 b\u1ea1n \u0111ang \u1ee9ng tuy\u1ec3n n\u1ebfu c\u00f3 th\u1ec3. B\u1ea1n c\u0169ng c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1ch x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n\n\n\n<p><em>X\u1eed l\u00fd th\u00f4ng tin v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u1ea7n x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn c\u00e1c chi ph\u00ed khuy\u1ebfn m\u00e3i li\u00ean quan \u0111\u1ebfn ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i, nh\u01b0 chi ph\u00ed qu\u1ea3ng c\u00e1o, chi ph\u00ed khuy\u1ebfn m\u00e3i tr\u1ef1c ti\u1ebfp, v\u00e0 chi ph\u00ed khuy\u1ebfn m\u00e3i qua h\u00e0ng t\u1ed3n kho.&nbsp;<\/li>\n\n\n\n<li>C\u00e1c chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u00e0 c\u00f3 th\u1ec3 c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn doanh thu v\u00e0 l\u1ee3i nhu\u1eadn.<\/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\/06\/phong-van-ke-toan-ban-hang-topcv-6.jpg\" alt=\"Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n c\u00f3 th\u00f4ng tin v\u1ec1 chi ph\u00ed khuy\u1ebfn m\u00e3i\" class=\"wp-image-4752\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-6.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-6-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-6-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n c\u00f3 th\u00f4ng tin v\u1ec1 chi ph\u00ed khuy\u1ebfn m\u00e3i<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><em>X\u1eed l\u00fd th\u00f4ng tin v\u1ec1 chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u1ea7n x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c cung c\u1ea5p cho kh\u00e1ch h\u00e0ng, nh\u01b0 chi\u1ebft kh\u1ea5u do s\u1ed1 l\u01b0\u1ee3ng, chi\u1ebft kh\u1ea5u do thanh to\u00e1n s\u1edbm, hay chi\u1ebft kh\u1ea5u do vi\u1ec7c kh\u00e1ch h\u00e0ng l\u00e0 kh\u00e1ch h\u00e0ng th\u00e2n thi\u1ebft.<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 gi\u1ea3m tr\u1eeb t\u1eeb doanh thu v\u00e0 c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn l\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_6_Lam_the_nao_de_ban_xac_dinh_va_ghi_nhan_cac_khoan_doanh_thu_chua_thanh_toan_cac_cong_no_khach_hang\"><\/span><strong>C\u00e2u 6: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 b\u1ea1n x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn c\u00e1c kho\u1ea3n doanh thu ch\u01b0a thanh to\u00e1n (c\u00e1c c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng)?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ef1 hi\u1ec3u bi\u1ebft v\u1ec1 quy \u0111\u1ecbnh v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ee7a \u1ee9ng vi\u00ean, nh\u00e0 tuy\u1ec3n d\u1ee5ng s\u1ebd s\u1eed d\u1ee5ng c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng n\u00e0y. T\u1eeb \u0111\u00f3, h\u1ecd c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng c\u1ee7a \u1ee9ng vi\u00ean trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn c\u00e1c kho\u1ea3n doanh thu ch\u01b0a thanh to\u00e1n, hay c\u00f2n g\u1ecdi l\u00e0 c\u00e1c c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng, trong qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n b\u00e1n h\u00e0ng.&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\/06\/phong-van-ke-toan-ban-hang-topcv-7.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng c\u0169ng l\u00e0 m\u1ed9t nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng\" class=\"wp-image-4753\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-7.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-7-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-7-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>X\u00e1c \u0111\u1ecbnh c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng c\u0169ng l\u00e0 m\u1ed9t nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi<\/strong><\/p>\n\n\n\n<p>C\u00e2u tr\u1ea3 l\u1eddi c\u1ea7n t\u1eadp trung v\u00e0o c\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n v\u00e0 quy tr\u00ecnh t\u1ed5ng qu\u00e1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh, ghi nh\u1eadn c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng. Quy tr\u00ecnh c\u1ee5 th\u1ec3 s\u1ebd t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng c\u00f4ng ty kh\u00e1c nhau. Tuy v\u1eady, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 tham kh\u1ea3o quy tr\u00ecnh c\u01a1 b\u1ea3n sau:<\/p>\n\n\n\n<p><em>X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n doanh thu ch\u01b0a thanh to\u00e1n<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n doanh thu ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb kh\u00e1ch h\u00e0ng.<\/li>\n\n\n\n<li>Theo d\u00f5i c\u00e1c h\u00f3a \u0111\u01a1n ch\u01b0a thanh to\u00e1n, c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng ch\u01b0a ho\u00e0n t\u1ea5t, ho\u1eb7c c\u00e1c kho\u1ea3n doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb c\u00e1c kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<p><em>Ghi nh\u1eadn c\u00e1c c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sau khi x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n doanh thu ch\u01b0a thanh to\u00e1n, c\u1ea7n ghi nh\u1eadn ch\u00fang v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>T\u1ea1o b\u00fat to\u00e1n \u0111\u1ec3 t\u0103ng t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng v\u00e0 gi\u1ea3m t\u00e0i kho\u1ea3n doanh thu t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/cau-hoi-phong-van-ke-toan-cong-no\/\" target=\"_blank\" rel=\"noreferrer noopener\">Top 7 c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ed5 bi\u1ebfn v\u00e0 c\u00e1ch tr\u1ea3 l\u1eddi<\/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\/06\/phong-van-ke-toan-ban-hang-topcv-8.jpg\" alt=\"B\u1ea1n n\u00ean n\u00eau nh\u1eefng b\u01b0\u1edbc c\u01a1 b\u1ea3n, t\u1ed5ng qu\u00e1t trong quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh c\u00f4ng n\u1ee3\" class=\"wp-image-4754\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-8.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-8-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/phong-van-ke-toan-ban-hang-topcv-8-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>B\u1ea1n n\u00ean n\u00eau nh\u1eefng b\u01b0\u1edbc c\u01a1 b\u1ea3n, t\u1ed5ng qu\u00e1t trong quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh c\u00f4ng n\u1ee3<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Hy v\u1ecdng v\u1edbi b\u00e0i vi\u1ebft n\u00e0y, b\u1ea1n \u0111\u00e3 gi\u1ea3i \u0111\u00e1p \u0111\u01b0\u1ee3c c\u00e1c c\u00e2u h\u1ecfi <strong>ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/strong> th\u01b0\u1eddng g\u1eb7p nh\u1ea5t. B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu b\u1ea1n c\u0169ng \u0111ang tr\u00ean h\u00e0nh tr\u00ecnh t\u00ecm <a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan-kiem-toan-c10028\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/strong><\/a> b\u00e1n h\u00e0ng, h\u00e3y truy c\u1eadp ngay v\u00e0o <strong>TopCV.vn<\/strong>.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV.vn<\/strong><\/a> l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ec1n t\u1ea3ng tuy\u1ec3n d\u1ee5ng v\u1edbi c\u00f4ng ngh\u1ec7 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o v\u00e0 Big data ti\u00ean ti\u1ebfn. Khi b\u1ea1n v\u1eeba <a href=\"https:\/\/www.topcv.vn\/mau-cv\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>t\u1ea1o CV<\/strong><\/a> tr\u00ean n\u1ec1n t\u1ea3ng n\u00e0y, b\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c g\u1ee3i \u00fd c\u00e1c vi\u1ec7c l\u00e0m ph\u00f9 h\u1ee3p v\u1edbi k\u1ef9 n\u0103ng, kinh nghi\u1ec7m c\u1ee7a b\u1ea1n. T\u1eeb \u0111\u00f3, s\u1ebd gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng t\u00ecm ki\u1ebfm vi\u1ec7c l\u00e0m th\u00e0nh c\u00f4ng h\u01a1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, c\u00e1c nh\u00e0 tuy\u1ec3n d\u1ee5ng s\u1ebd s\u1eed d\u1ee5ng c\u00e1c c\u00e2u h\u1ecfi \u0111\u1ec3 khai th\u00e1c k\u1ef9 n\u0103ng, kinh nghi\u1ec7m c\u1ee7a \u1ee9ng vi\u00ean hi\u1ec7u qu\u1ea3 h\u01a1n. Trong b\u00e0i vi\u1ebft thu\u1ed9c chuy\u00ean m\u1ee5c Chia s\u1ebb kinh nghi\u1ec7m n\u00e0y, Vieclamketoan.vn s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4746,"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":[],"class_list":["post-4745","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf 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