{"id":5202,"date":"2024-10-07T13:30:34","date_gmt":"2024-10-07T13:30:34","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5202"},"modified":"2024-10-07T13:37:41","modified_gmt":"2024-10-07T13:37:41","slug":"cach-xac-dinh-so-du-tai-khoan-ke-toan-cuoi-ky-nhanh-va-chinh-xac","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/cach-xac-dinh-so-du-tai-khoan-ke-toan-cuoi-ky-nhanh-va-chinh-xac\/","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n cu\u1ed1i k\u1ef3 nhanh v\u00e0 ch\u00ednh x\u00e1c"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/dichvuketoan.net.vn\/vi\/wp-json\/wp\/v2\/posts\/5202\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><p><span style=\"font-size: 115%;\"><b>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n<\/b>\u00a0l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i sau khi t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin m\u00e0<strong> MVA B\u1eafc Giang<\/strong>\u00a0\u0111\u00e3 t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c, h\u00e3y c\u00f9ng nghi\u00ean c\u1ee9u \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m n\u00e0y nh\u00e9!<\/span><\/p>\n<h2><span style=\"font-size: 115%;\"><strong>1. S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-5203\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-15.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-15.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-15-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-15-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i trong m\u1ed9t t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee5 th\u1ec3. \u0110\u00e2y l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong su\u1ed1t k\u1ef3 k\u1ebf to\u00e1n, bao g\u1ed3m s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n t\u0103ng, gi\u1ea3m ph\u00e1t sinh trong k\u1ef3. S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0o cu\u1ed1i k\u1ef3 \u0111\u00f3.<\/span><\/p>\n<h2><span style=\"font-size: 115%;\"><strong>2. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0o cu\u1ed1i k\u1ef3<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 115%;\">Nguy\u00ean t\u1eafc ghi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn r\u1ea5t c\u1ee5 th\u1ec3. Tuy nhi\u00ean, vi\u1ec7c li\u1ec7t k\u00ea to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c ghi nh\u1edb. Do \u0111\u00f3, \u0111\u1ec3 d\u1ec5 d\u00e0ng h\u1ec7 th\u1ed1ng h\u00f3a v\u00e0 ghi nh\u1edb nguy\u00ean t\u1eafc ghi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n,\u00a0<strong>MVA<\/strong>\u00a0\u0111\u00e3 ph\u00e2n chia c\u00e1c t\u00e0i kho\u1ea3n th\u00e0nh<strong>\u00a04 nh\u00f3m ch\u00ednh<\/strong>.<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>Nh\u1eefng nh\u00f3m n\u00e0y bao g\u1ed3m:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\">Nh\u00f3m t\u00e0i kho\u1ea3n ch\u1ec9 ghi nh\u1eadn s\u1ed1 d\u01b0 \u1edf b\u00ean N\u1ee3<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Nh\u00f3m t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 \u1edf b\u00ean C\u00f3<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Nh\u00f3m t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 \u1edf b\u00ean N\u1ee3 ho\u1eb7c b\u00ean C\u00f3<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Nh\u00f3m t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-5204\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-17.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-17.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-17-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-17-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<h3><span style=\"font-size: 115%;\"><span id=\"21_Nhom_tai_khoan_chi_co_so_du_ben_No\" class=\"ez-toc-section\"><\/span><strong>2.1 Nh\u00f3m t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 115%;\">V\u1edbi nh\u00f3m c\u00e1c t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 b\u00ean c\u00f3, b\u1ea5t k\u1ef3 s\u1ed1 d\u01b0 b\u00ean n\u1ee3 n\u00e0o xu\u1ea5t hi\u1ec7n \u0111\u1ec1u cho th\u1ea5y c\u00f3 s\u1ef1 ghi nh\u1eadn kh\u00f4ng ch\u00ednh x\u00e1c. M\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 b\u00ean n\u1ee3 th\u01b0\u1eddng g\u1eb7p l\u00e0 t\u00e0i kho\u1ea3n 111 (T\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t); T\u00e0i kho\u1ea3n 112 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng); t\u00e0i kho\u1ea3n 152 (Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u)\u2026\u2026<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>C\u00f4ng th\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 b\u00ean n\u1ee3 l\u00e0:<\/strong><\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3<\/strong>\u00a0= S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 + T\u1ed5ng PS N\u1ee3 trong k\u1ef3 \u2013 T\u1ed5ng PS C\u00f3 trong k\u1ef3<\/span><\/p>\n<h3><span style=\"font-size: 115%;\"><span id=\"22_Nhom_tai_khoan_chi_co_so_du_ben_Co\" class=\"ez-toc-section\"><\/span><strong>2.2 Nh\u00f3m t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 115%;\">\u0110\u1ed1i v\u1edbi nh\u00f3m t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 b\u00ean c\u00f3, b\u1ea5t k\u1ef3 s\u1ed1 d\u01b0 b\u00ean n\u1ee3 n\u00e0o xu\u1ea5t hi\u1ec7n \u0111\u1ec1u cho th\u1ea5y \u0111\u00e3 c\u00f3 s\u1ef1 ghi nh\u1eadn sai. M\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 ta\u0300i khoa\u0309n b\u00ean c\u00f3 th\u01b0\u1eddng g\u1eb7p l\u00e0 t\u00e0i kho\u1ea3n 334 (Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng); T\u00e0i kho\u1ea3n 411 (V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu), t\u00e0i kho\u1ea3n 413 (Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i), v\u00e0 t\u00e0i kho\u1ea3n 421 (L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i)<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>C\u00f4ng th\u1ee9c \u0111\u1ec3 t\u00ednh s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 b\u00ean c\u00f3 nh\u01b0 sau:<\/strong><\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>S\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3<\/strong>\u00a0= S\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 + T\u1ed5ng PS C\u00f3 trong k\u1ef3 \u2013 T\u1ed5ng PS N\u1ee3 trong k\u1ef3<\/span><\/p>\n<h3><span style=\"font-size: 115%;\"><span id=\"23_Nhom_tai_khoan_luong_tinh_Co_the_co_so_du_ben_No_hoac_so_du_ben_Co\" class=\"ez-toc-section\"><\/span><strong>2.3 Nh\u00f3m t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh (C\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 ho\u1eb7c s\u1ed1 d\u01b0 b\u00ean C\u00f3)<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 115%;\">Nh\u1eefng t\u00e0i kho\u1ea3n thu\u1ed9c t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 th\u01b0\u1eddng l\u00e0 t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh:\u00a0<strong>T\u00e0i kho\u1ea3n 131<\/strong>\u00a0(Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng); t\u00e0i kho\u1ea3n 331 (Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n)\u2026..<\/span><\/p>\n<p><span style=\"font-size: 115%;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh n\u00e0y, ch\u00fang ta c\u1ea7n chia ra 2 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 t\u00ednh to\u00e1n s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\"><strong>Khi t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 \u1edf b\u00ean N\u1ee3<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 ta\u0300i khoa\u0309n cu\u1ed1i k\u1ef3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3<\/strong>\u00a0= S\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 + T\u1ed5ng PS N\u1ee3 trong k\u1ef3 \u2013 S\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 \u2013 T\u1ed5ng PS C\u00f3 trong k\u1ef3<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\"><strong>Khi t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 \u1edf b\u00ean C\u00f3<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 ta\u0300i khoa\u0309n cu\u1ed1i k\u1ef3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>S\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3<\/strong>\u00a0= S\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 + T\u1ed5ng PS C\u00f3 trong k\u1ef3 \u2013 S\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 \u2013 T\u1ed5ng PS N\u1ee3 trong k\u1ef3<\/span><\/p>\n<h3><span style=\"font-size: 115%;\"><span id=\"24_Nhom_tai_khoan_khong_co_so_du\" class=\"ez-toc-section\"><\/span><strong>2.4 Nh\u00f3m t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 115%;\">C\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 ta\u0300i khoa\u0309n s\u1ebd l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 \u0111\u1ea7u 5 \u0111\u1ebfn \u0111\u1ea7u 9. Do c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ea7u 5, 6, 7, 8 s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 9111 v\u00e0o cu\u1ed1i k\u1ef3, ch\u00fang ta c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh sau \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y:<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>S\u1ed1 ph\u00e1t sinh N\u1ee3 = S\u1ed1 ph\u00e1t sinh C\u00f3<\/strong><\/span><\/p>\n<h2><span style=\"font-size: 115%;\"><span id=\"3_Cau_hoi_thuong_gap_ve_so_du_ke_toan\" class=\"ez-toc-section\"><\/span><strong>3. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 s\u1ed1 d\u01b0 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 115%;\">S\u1ed1 d\u01b0 k\u1ebf to\u00e1n l\u00e0 m\u1ed9t kh\u00eda c\u1ea1nh quan tr\u1ecdng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. \u0110\u1ec3 gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 s\u1ed1 d\u01b0 k\u1ebf to\u00e1n m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o.<\/span><\/p>\n<h3><span style=\"font-size: 115%;\"><span id=\"31_Tai_khoan_ke_toan_nao_khong_co_so_du\" class=\"ez-toc-section\"><\/span><strong>3.1. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0o kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0?<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 115%;\">\u0110\u00e2y h\u1eb3n s\u1ebd l\u00e0 c\u00e2u h\u1ecfi c\u1ee7a nhi\u1ec1u b\u1ea1n \u0111\u1ecdc \u0111ang mu\u1ed1n t\u00ecm hi\u1ec3u v\u1ec1 s\u1ed1 d\u01b0 tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n. Theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n quy \u0111\u1ecbnh trong Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam, c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb \u0111\u1ea7u s\u1ed1 5 \u0111\u1ebfn \u0111\u1ea7u s\u1ed1 9 l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n s\u1ebd kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 k\u1ebf to\u00e1n v\u00e0o th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">Nguy\u00ean nh\u00e2n nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng t\u1ed3n t\u1ea1i s\u1ed1 d\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 do \u0111\u00f3 l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi, c\u00f3 t\u00e1c d\u1ee5ng t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n thu nh\u1eadp, chi ph\u00ed trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, v\u00e0 cu\u1ed1i k\u1ef3 s\u1ebd k\u1ebft chuy\u1ec3n h\u1ebft s\u1ed1 li\u1ec7u sang c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c nh\u1eb1m m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n<h3><span style=\"font-size: 115%;\"><span id=\"32_Cac_tai_khoan_ke_toan_nao_co_the_xuat_hien_so_du_ca_o_ben_No_va_ben_Co\" class=\"ez-toc-section\"><\/span><strong>3.2. C\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0o c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n s\u1ed1 d\u01b0 c\u1ea3 \u1edf b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3?<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 115%;\">V\u1ec1 c\u1ea5u tr\u00fac, c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 \u1edf m\u1ed9t trong hai b\u00ean: b\u00ean N\u1ee3 ho\u1eb7c b\u00ean C\u00f3. Tuy nhi\u00ean m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n \u0111\u1eb7c bi\u1ec7t c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 t\u1ed3n t\u1ea1i \u1edf c\u1ea3 2 b\u00ean.<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\">T\u00e0i kho\u1ea3n 131 \u2013 Kho\u1ea3n ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\"><strong>S\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong>\u00a0cho th\u1ea5y s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p \u0111ang ch\u1edd thu t\u1eeb kh\u00e1ch h\u00e0ng v\u00e0o m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3, th\u01b0\u1eddng l\u00e0 do doanh nghi\u1ec7p \u0111\u00e3 b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong>\u00a0\u0110\u1ea1i di\u1ec7n cho s\u1ed1 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho doanh nghi\u1ec7p \u0111\u1ec3 mua h\u00e0ng h\u00f3a ho\u1eb7c nh\u1eadn d\u1ecbch v\u1ee5 t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\">T\u00e0i kho\u1ea3n Ph\u1ea3i thu 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\"><strong>S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong>\u00a0Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 mua h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong>\u00a0Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1ec1 vi\u1ec7c mua h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a thanh to\u00e1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">C\u00e1c t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 ghi nh\u1eadn s\u1ed1 d\u01b0 c\u1ea3 hai b\u00ean n\u1ee3 v\u00e0 c\u00f3 bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 nh\u01b0 c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ch\u1eb3ng h\u1ea1n nh\u01b0 TK 412 \u2013 Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, TK 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, v\u00e0 TK 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, c\u0169ng c\u00f3 kh\u1ea3 n\u0103ng c\u00f3 s\u1ed1 d\u01b0 \u1edf c\u1ea3 hai b\u00ean n\u1ee3 v\u00e0 c\u00f3.<\/span><\/p>\n<h3><span style=\"font-size: 115%;\"><span id=\"33_Khai_niem_so_du_ke_toan_the_tin_dung\" class=\"ez-toc-section\"><\/span><strong>3.3. Kh\u00e1i ni\u1ec7m s\u1ed1 d\u01b0 k\u1ebf to\u00e1n th\u1ebb t\u00edn d\u1ee5ng<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 115%;\">Hi\u1ec7n nay, vi\u1ec7c s\u1eed d\u1ee5ng th\u1ebb t\u00edn d\u1ee5ng trong thanh to\u00e1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn trong ng\u00e0nh k\u1ebf to\u00e1n. Th\u1ebb t\u00edn d\u1ee5ng l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n ti\u1ec7n \u00edch m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p ch\u1ecdn \u0111\u0103ng k\u00fd v\u1edbi ng\u00e2n h\u00e0ng, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 c\u00f4ng ty trong vi\u1ec7c theo d\u00f5i c\u00e1c kho\u1ea3n chi t\u1eeb nh\u1eefng c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">H\u01a1n n\u1eefa, vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng th\u1ebb t\u00edn d\u1ee5ng cho ph\u00e9p qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 cho c\u00e1c giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 20 tri\u1ec7u \u0111\u1ed3ng m\u00e0 kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">M\u1ed7i th\u1ebb t\u00edn d\u1ee5ng doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 hai lo\u1ea1i s\u1ed1 d\u01b0: s\u1ed1 d\u01b0 k\u1ebf to\u00e1n v\u00e0 s\u1ed1 d\u01b0 kh\u1ea3 d\u1ee5ng. Gi\u00e1 tr\u1ecb c\u1ee7a hai s\u1ed1 d\u01b0 n\u00e0y c\u00f3 th\u1ec3 kh\u00e1c nhau t\u1ea1i c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">S\u1ed1 d\u01b0 k\u1ebf to\u00e1n th\u1ebb t\u00edn d\u1ee5ng l\u00e0 s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n chi ti\u00eau t\u1eeb th\u1ebb doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean sao k\u00ea c\u1ee7a th\u1ebb t\u00edn d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.S\u1ed1 d\u01b0 k\u1ebf to\u00e1n c\u1ee7a th\u1ebb t\u00edn d\u1ee5ng th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p c\u00f2n n\u1ee3 t\u1eeb c\u00e1c giao d\u1ecbch ti\u00eau d\u00f9ng qua th\u1ebb t\u00edn d\u1ee5ng t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">S\u1ed1 d\u01b0 kh\u1ea3 d\u1ee5ng c\u1ee7a th\u1ebb t\u00edn d\u1ee5ng kh\u00e1c bi\u1ec7t so v\u1edbi s\u1ed1 d\u01b0 k\u1ebf to\u00e1n th\u1ebb t\u00edn d\u1ee5ng. S\u1ed1 d\u01b0 kh\u1ea3 d\u1ee5ng th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u1eeb th\u1ebb t\u00edn d\u1ee5ng. N\u00f3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng h\u1ea1n m\u1ee9c chi ti\u00eau c\u1ee7a th\u1ebb tr\u1eeb \u0111i c\u00e1c kho\u1ea3n \u0111\u00e3 chi nh\u01b0ng ch\u01b0a thanh to\u00e1n.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">Khi so s\u00e1nh gi\u00e1 tr\u1ecb c\u1ee7a s\u1ed1 d\u01b0 k\u1ebf to\u00e1n v\u1edbi gi\u00e1 tr\u1ecb s\u1ed1 d\u01b0 kh\u1ea3 d\u1ee5ng c\u1ee7a m\u1ed9t m\u1ee5c k\u1ebf to\u00e1n, th\u01b0\u1eddng th\u00ec gi\u00e1 tr\u1ecb s\u1ed1 d\u01b0 k\u1ebf to\u00e1n s\u1ebd l\u1edbn h\u01a1n. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi s\u1ed1 d\u01b0 k\u1ebf to\u00e1n c\u1ee7a th\u1ebb t\u00edn d\u1ee5ng, gi\u00e1 tr\u1ecb n\u00e0y c\u00f3 th\u1ec3 th\u1ea5p h\u01a1n so v\u1edbi s\u1ed1 d\u01b0 kh\u1ea3 d\u1ee5ng c\u1ee7a th\u1ebb t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">Hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa s\u1ed1 d\u01b0 k\u1ebf to\u00e1n v\u00e0 s\u1ed1 d\u01b0 kh\u1ea3 d\u1ee5ng l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3. \u0110i\u1ec1u n\u00e0y c\u0169ng gi\u00fap cung c\u1ea5p th\u00f4ng tin ch\u00ednh x\u00e1c cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">Hy v\u1ecdng r\u1eb1ng qua nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 s\u1ed1 d\u01b0 k\u1ebf to\u00e1n, b\u1ea1n \u0111\u00e3 c\u00f3 th\u00eam ki\u1ebfn th\u1ee9c h\u1eefu \u00edch \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. N\u1ebfu b\u1ea1n c\u1ea7n th\u00eam th\u00f4ng tin, h\u00e3y li\u00ean h\u1ec7 ngay m\u00e0 kh\u00f4ng ph\u1ea3i do d\u1ef1.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">Qua vi\u1ec7c t\u00ecm hi\u1ec3u v\u1ec1\u00a0<b>s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n<\/b>, b\u1ea1n s\u1ebd c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu c\u00f2n b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o, vui l\u00f2ng li\u00ean h\u1ec7<strong> MVA B\u1eafc Giang <\/strong>\u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u00e0 k\u1ecbp th\u1eddi nh\u00e9!<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 115%;\"><a href=\"https:\/\/dichvuketoan.net.vn\/\"><strong>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n MVA B\u1eafc Giang<\/strong><\/a><\/span><\/p>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tfa\/1\/16\/1f3e4.png\" alt=\"\ud83c\udfe4\" width=\"16\" height=\"16\" \/><\/span>\u0110\u1ecba ch\u1ec9: S\u1ed1 02, \u0110\u01b0\u1eddng Nh\u1eadt \u0110\u1ee9c, TP. B\u1eafc Giang.<\/span><\/div>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/td8\/1\/16\/1f4f2.png\" alt=\"\ud83d\udcf2\" width=\"16\" height=\"16\" \/><\/span>\u0110i\u1ec7n tho\u1ea1i: 0928.81.2288 ho\u1eb7c 0966.670.699<\/span><\/div>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tbe\/1\/16\/1f4e7.png\" alt=\"\ud83d\udce7\" width=\"16\" height=\"16\" \/><\/span>Email: mva.bacgiang@gmail.com<\/span><\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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