{"id":915,"date":"2019-12-25T17:47:54","date_gmt":"2019-12-25T17:47:54","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=915"},"modified":"2026-01-12T11:20:09","modified_gmt":"2026-01-12T04:20:09","slug":"ketchuyen_lailo_dexacdinh_ketquakinhdoanh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/ketchuyen_lailo_dexacdinh_ketquakinhdoanh\/","title":{"rendered":"K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb K\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, bao g\u1ed3m k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed v\u00e0 l\u00e3i l\u1ed7.
\nN\u1ed9i dung:<\/b><\/p>\n
    \n
  • Nguy\u00ean t\u1eafc v\u00e0 \u0111\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3.<\/li>\n
  • H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n doanh nghi\u1ec7p <\/div><\/div>\n

    <\/span><\/p>\n

    2. \u0110\u1ecbnh kho\u1ea3n<\/b><\/h3>\n

    <\/div>

    \n
      \n
    • K\u00ea\u0301t chuy\u00ea\u0309n la\u0303i ch\u00eanh l\u00ea\u0323ch ty\u0309 gi\u00e1 h\u00f4\u0301i \u0111o\u00e1i:<\/b><\/li>\n<\/ul>\n

      N\u01a1\u0323 TK 413\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ch\u00eanh l\u00ea\u0323ch ty\u0309 gi\u00e1 h\u00f4\u0301i \u0111o\u00e1i
      \nC\u00f3 TK 515\u00a0\u00a0\u00a0Doanh thu hoa\u0323t \u0111\u00f4\u0323ng t\u00e0i ch\u00ednh<\/p>\n

        \n
      • K\u00ea\u0301t chuy\u00ea\u0309n l\u00f4\u0303 ch\u00eanh l\u00ea\u0323ch ty\u0309 gi\u00e1 h\u00f4\u0301i \u0111o\u00e1i:<\/b><\/li>\n<\/ul>\n

        N\u01a1\u0323 TK 635\u00a0\u00a0\u00a0\u00a0\u00a0Chi ph\u00ed t\u00e0i ch\u00ednh
        \nC\u00f3 TK 413\u00a0\u00a0\u00a0Ch\u00eanh l\u00ea\u0323ch ty\u0309 gi\u00e1 h\u00f4\u0301i \u0111o\u00e1i<\/p>\n

          \n
        • K\u00ea\u0301t chuy\u00ea\u0309n c\u00e1c khoa\u0309n gia\u0309m tr\u01b0\u0300 doanh thu (TT200):<\/b><\/li>\n<\/ul>\n

          N\u01a1\u0323 TK 511\u00a0\u00a0\u00a0\u00a0\u00a0Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u00e2\u0301p di\u0323ch vu\u0323
          \nC\u00f3 TK 521\u00a0\u00a0\u00a0C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/p>\n

            \n
          • Cu\u00f4\u0301i ky\u0300 k\u00ea\u0301t chuy\u00ea\u0309n doanh thu b\u00e1n h\u00e0ng, doanh thu hoa\u0323t \u0111\u00f4\u0323ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c khoa\u0309n thu nh\u00e2\u0323p kh\u00e1c:<\/b><\/li>\n<\/ul>\n

            N\u01a1\u0323 TK 511\u00a0\u00a0\u00a0\u00a0\u00a0Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u00e2\u0301p di\u0323ch vu\u0323
            \nN\u01a1\u0323 TK 515\u00a0\u00a0\u00a0\u00a0\u00a0Doanh thu hoa\u0323t \u0111\u00f4\u0323ng t\u00e0i ch\u00ednh
            \nN\u01a1\u0323 TK 711\u00a0\u00a0\u00a0\u00a0Thu nh\u00e2\u0323p kh\u00e1c
            \nC\u00f3 TK 911\u00a0X\u00e1c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 kinh doanh<\/p>\n

              \n
            • Cu\u00f4\u0301i ky\u0300 k\u00ea\u0301t chuy\u00ea\u0309n gi\u00e1 v\u00f4\u0301n h\u00e0ng h\u00f3a, chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed kh\u00e1c, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qua\u0309n ly\u0301 doanh nghi\u00ea\u0323p:<\/b><\/li>\n<\/ul>\n

              N\u01a1\u0323 TK 911\u00a0\u00a0\u00a0\u00a0X\u00e1c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 kinh doanh
              \nC\u00f3 TK 632\u00a0Gi\u00e1 v\u00f4\u0301n h\u00e0ng b\u00e1n
              \nC\u00f3 TK 635\u00a0Chi ph\u00ed t\u00e0i ch\u00ednh
              \nC\u00f3 TK 811\u00a0Chi ph\u00ed kh\u00e1c
              \nC\u00f3 TK 641\u00a0Chi ph\u00ed b\u00e1n h\u00e0ng
              \nC\u00f3 TK 642\u00a0Chi ph\u00ed qua\u0309n ly\u0301 doanh nghi\u00ea\u0323p
              \nC\u00f3 TK 6421, 6422 (Chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p TT133)<\/p>\n

                \n
              • \u00a0Cu\u00f4\u0301i ky\u0300 k\u00ea\u0301t chuy\u00ea\u0309n chi ph\u00ed thu\u00ea\u0301 thu nh\u00e2\u0323p doanh nghi\u00ea\u0323p:<\/b><\/li>\n<\/ul>\n

                N\u01a1\u0323 TK 911\u00a0\u00a0\u00a0\u00a0X\u00e1c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 kinh doanh
                \nC\u00f3 TK 821\u00a0Chi ph\u00ed thu\u00ea\u0301 thu nh\u00e2\u0323p doanh nghi\u00ea\u0323p<\/p>\n

                  \n
                • K\u00ea\u0301t chuy\u00ea\u0309n k\u00ea\u0301t qua\u0309 hoa\u0323t \u0111\u00f4\u0323ng kinh doanh trong ky\u0300<\/b><\/li>\n<\/ul>\n
                    \n
                  • \n
                      \n
                    • N\u1ebfu l\u00e3i:<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                      N\u01a1\u0323 TK 911\u00a0\u00a0\u00a0\u00a0X\u00e1c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 kinh doanh
                      \nC\u00f3 TK 421\u00a0L\u01a1\u0323i nhu\u00e2\u0323n ch\u01b0a ph\u00e2n ph\u00f4\u0301i<\/p>\n

                        \n
                      • \n
                          \n
                        • N\u1ebfu l\u1ed7:<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                          N\u01a1\u0323 421\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0L\u01a1\u0323i nhu\u00e2\u0323n ch\u01b0a ph\u00e2n ph\u00f4\u0301i
                          \nC\u00f3 TK 911\u00a0X\u00e1c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 kinh doanh<\/p>\n<\/div><\/div>\n

                          <\/span><\/p>\n

                          3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/b><\/h3>\n

                          <\/div>

                          \n

                          B\u01b0\u1edbc 1: Khai b\u00e1o c\u00e1c c\u1eb7p t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/b><\/h4>\n

                          L\u01b0u \u00fd: <\/em><\/strong>Ph\u1ea7n m\u1ec1m \u0111\u00e3 x\u00e2y d\u1ef1ng s\u1eb5n \u0111\u1ea7y \u0111\u1ee7 h\u1ec7 th\u1ed1ng c\u00e1c c\u1eb7p t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 khai b\u00e1o b\u1ed5 sung ho\u1eb7c s\u1eeda \u0111\u1ed5i c\u00e1c c\u1eb7p t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n \u0111\u00e3 c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/em><\/p>\n

                            \n
                          • V\u00e0o Thi\u1ebft l\u1eadp<\/strong> h\u00ecnh b\u00e1nh r\u0103ng \u2699 g\u00f3c tr\u00ean b\u00ean ph\u1ea3i<\/span>\\T\u1ea5t c\u1ea3 danh m\u1ee5c<\/strong>:<\/li>\n<\/ul>\n

                            \"\"<\/p>\n

                              \n
                            • Ch\u1ecdn T\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n<\/strong>:<\/li>\n<\/ul>\n

                              \"\"<\/p>\n

                                \n
                              • Ch\u1ecdn Th\u00eam <\/strong>t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n:<\/li>\n
                              • Khai b\u00e1o c\u1eb7p t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n, sau \u0111\u00f3 nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n

                                \"\"<\/p>\n

                                B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 kinh doanh cu\u1ed1i k\u1ef3<\/b><\/h4>\n
                                  \n
                                • V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\\<\/strong>tab Quy tr\u00ecnh<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong>.<\/li>\n<\/ul>\n

                                  \"\"<\/p>\n

                                    \n
                                  • H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng c\u1eb7p t\u00e0i kho\u1ea3n c\u1ea7n k\u1ebft chuy\u1ec3n.<\/li>\n<\/ul>\n

                                    \"\"<\/p>\n

                                      \n
                                    • Nh\u1ea5n C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u th\u00f4ng tin ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n.<\/li>\n<\/ul>\n<\/div><\/div>\n
                                      <\/span><\/p>\n

                                      4. L\u01b0u \u00fd<\/h3>\n

                                      <\/div>

                                      \n
                                        \n
                                      • K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 l\u1ea5y s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i n\u00ean khi ghi s\u1ed5 ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n kh\u00f4ng b\u1eb1ng b\u1ea3ng c\u00e2n \u0111\u1ed1i do m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n ph\u00e1t sinh gi\u1ea3m nh\u01b0 511, 642,…<\/li>\n
                                      • \u0110\u1ec3 s\u1eeda l\u1ea1i b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 b\u1eb1ng c\u00e1ch: M\u1edf ch\u1ee9ng t\u1eeb<\/strong> \\ B\u1ecf ghi v\u00e0 s\u1eeda<\/strong>\\ B\u1ea5m L\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/strong> ho\u1eb7c x\u00f3a<\/strong> ch\u1ee9ng t\u1eeb l\u1eadp l\u1ea1i<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2595],"ht-kb-tag":[],"class_list":["post-915","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_23000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/915","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=915"}],"version-history":[{"count":9,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/915\/revisions"}],"predecessor-version":[{"id":51473,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/915\/revisions\/51473"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=915"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=915"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}