{"id":965,"date":"2019-12-25T17:48:08","date_gmt":"2019-12-25T17:48:08","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=965"},"modified":"2022-06-03T16:01:24","modified_gmt":"2022-06-03T09:01:24","slug":"lap_du_toan_ngan_sach","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/lap_du_toan_ngan_sach\/","title":{"rendered":"L\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch"},"content":{"rendered":"<div style=\"line-height: 200%; text-align: justify;\">\n<p style=\"margin: 5.25pt 0cm; padding: 0px; color: #000000; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><strong><span style=\"font-size: 14pt;\">1. N\u1ed9i dung<\/span><\/strong><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">Gi\u00fap l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u1ebft v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn cho t\u1eebng ph\u00f2ng ban; \u0110\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n, gi\u00fap l\u00e3nh \u0111\u1ea1o k\u1ecbp th\u1eddi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh hi\u1ec7u qu\u1ea3<\/p>\n<p><strong><span style=\"font-size: 14pt;\">2. H\u01b0\u1edbng d\u1eabn<\/span><\/strong><\/p>\n<p>1. Thi\u1ebft l\u1eadp th\u00f4ng tin chung c\u1ee7a d\u1ef1 to\u00e1n:<\/p>\n<ul>\n<li><em>Ch\u1ecdn Chi nh\u00e1nh (n\u1ebfu d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh) v\u00e0 N\u0103m mu\u1ed1n l\u1eadp d\u1ef1 to\u00e1n.<\/em><\/li>\n<li><em>T\u1ea1i m\u1ee5c <strong>L\u1eadp theo n\u0103m<\/strong>: T\u00edch ch\u1ecdn ho\u1eb7c b\u1ecf t\u00edch ch\u1ecdn \u0111\u1ec3 l\u1eadp d\u1ef1 to\u00e1n theo n\u0103m ho\u1eb7c theo t\u1eebng th\u00e1ng trong n\u0103m<\/em><\/li>\n<li style=\"text-align: justify;\"><em>T\u1ea1i m\u1ee5c<strong> D\u1ef1 to\u00e1n chi ph\u00ed chi ti\u1ebft theo \u0111\u01a1n v\u1ecb: <\/strong>Ch\u1ecdn b\u1ed9 ph\u1eadn\/ph\u00f2ng ban mu\u1ed1n l\u1eadp d\u1ef1 to\u00e1n (n\u1ebfu c\u1ea7n)<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15145\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/05\/dutoan_dt_ln_01a-700x490.png\" alt=\"\" width=\"700\" height=\"490\" \/><\/p>\n<p>2. L\u1eadp d\u1ef1 to\u00e1n theo 1 trong 3 tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><strong>Tr\u01b0\u1eddng h\u1ee3p 1: L\u1eadp d\u1ef1 to\u00e1n Doanh thu<\/strong><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em>Th\u01b0\u1eddng s\u1eed d\u1ee5ng \u1edf b\u1ed9 ph\u1eadn Kinh doanh<\/em><\/p>\n<p>1. T\u00edch ch\u1ecdn <strong>Doanh thu <\/strong><em>(kh\u00f4ng t\u00edch ch\u1ecdn <\/em><em><strong>Chi ph\u00ed)<\/strong>.<\/em><\/p>\n<p>2. Ch\u1ecdn l\u1eadp d\u1ef1 to\u00e1n doanh thu b\u00e1n h\u00e0ng theo 1 trong 3 c\u00e1ch:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><strong>T\u00e0i kho\u1ea3n<\/strong>: Cho ph\u00e9p l\u1eadp d\u1ef1 to\u00e1n doanh thu theo t\u1eebng t\u00e0i kho\u1ea3n doanh thu khai b\u00e1o tr\u00ean <a href=\"\/2022\/kb\/html_11010100\/\" target=\"_blank\" rel=\"noopener noreferrer\">danh m\u1ee5c t\u00e0i kho\u1ea3n<\/a> g\u1ed3m: 511x; 521x; 515x; 711x<\/em><\/li>\n<li><em><strong>Nh\u00f3m VTHH: <\/strong>Cho ph\u00e9p l\u1eadp d\u1ef1 to\u00e1n chi ti\u1ebft theo t\u1eebng kho\u1ea3n m\u1ee5c doanh thu, m\u1ed7i kho\u1ea3n m\u1ee5c l\u1ea1i chi ti\u1ebft theo t\u1eebng nh\u00f3m VTHH (Ri\u00eang kho\u1ea3n m\u1ee5c\u00a0<strong>Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u00a0<\/strong>v\u00e0\u00a0<strong>Thu nh\u1eadp kh\u00e1c <\/strong>kh\u00f4ng chi ti\u1ebft theo nh\u00f3m VTHH m\u00e0 v\u1eabn chi ti\u1ebft theo t\u00e0i kho\u1ea3n)<\/em><\/li>\n<li><em><strong>T\u00e0i kho\u1ea3n v\u00e0 nh\u00f3m VTHH<\/strong>: Cho ph\u00e9p l\u1eadp d\u1ef1 to\u00e1n theo t\u1eebng t\u00e0i kho\u1ea3n doanh thu, m\u1ed7i t\u00e0i kho\u1ea3n l\u1ea1i chi ti\u1ebft theo t\u1eebng nh\u00f3m VTHH\u00a0 (Ri\u00eang kho\u1ea3n m\u1ee5c\u00a0<strong>Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u00a0<\/strong>v\u00e0\u00a0<strong>Thu nh\u1eadp kh\u00e1c <\/strong>kh\u00f4ng chi ti\u1ebft theo nh\u00f3m VTHH m\u00e0 v\u1eabn chi ti\u1ebft theo t\u00e0i kho\u1ea3n)<\/em><\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: Trong c\u00f9ng m\u1ed9t n\u0103m, t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ec1u ph\u1ea3i ch\u1ecdn c\u00e1ch l\u1eadp d\u1ef1 to\u00e1n doanh thu nh\u01b0 nhau.<\/em><\/p>\n<p>3. Nh\u1eadp d\u1ef1 to\u00e1n cho t\u1eebng <strong>T\u00e0i kho\u1ea3n\/nh\u00f3m VTHH<\/strong> <em>(t\u00f9y theo thi\u1ebft l\u1eadp \u1edf b\u01b0\u1edbc 2). (N\u1ebfu ch\u01b0a c\u00f3 nh\u00f3m VTHH th\u00ec khai b\u00e1o theo h\u01b0\u1edbng d\u1eabn <a href=\"\/2022\/kb\/html_11150100\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>)<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-19153\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_06-700x489.png\" alt=\"\" width=\"700\" height=\"489\" srcset=\"\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_06-700x489.png 700w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_06-800x559.png 800w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_06-768x537.png 768w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_06-50x35.png 50w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_06-60x42.png 60w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_06-100x70.png 100w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_06.png 923w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>4. C\u00f3 th\u1ec3 xem c\u00e1c bi\u1ec3u \u0111\u1ed3 ph\u00e2n t\u00edch Doanh thu th\u1ef1c t\u1ebf so v\u1edbi D\u1ef1 to\u00e1n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 xem kinh doanh c\u00f3 hi\u1ec7u qu\u1ea3 kh\u00f4ng. Trong \u0111\u00f3:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu<\/strong>: Th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa Doanh thu th\u1ef1c t\u1ebf so v\u1edbi Doanh thu d\u1ef1 to\u00e1n c\u1ee7a 01 \u0111\u01a1n v\u1ecb trong k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li><strong>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu theo th\u00e1ng\/qu\u00fd<\/strong>: Th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa Doanh thu th\u1ef1c t\u1ebf so v\u1edbi Doanh thu d\u1ef1 to\u00e1n c\u1ee7a 01 \u0111\u01a1n v\u1ecb theo t\u1eebng th\u00e1ng\/qu\u00fd trong n\u0103m.<\/li>\n<li><strong>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu theo \u0111\u01a1n v\u1ecb<\/strong>: Th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa Doanh thu th\u1ef1c t\u1ebf so v\u1edbi Doanh thu d\u1ef1 to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-19160\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_07-700x813.png\" alt=\"\" width=\"700\" height=\"813\" srcset=\"\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_07-700x813.png 700w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_07-800x929.png 800w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_07-768x892.png 768w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_07-43x50.png 43w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_07-52x60.png 52w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_07-86x100.png 86w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_07.png 816w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><strong>Tr\u01b0\u1eddng h\u1ee3p 2: L\u1eadp d\u1ef1 to\u00e1n Chi ph\u00ed<\/strong><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em>Th\u01b0\u1eddng s\u1eed d\u1ee5ng \u1edf c\u00e1c ph\u00f2ng ban (tr\u1eeb b\u1ed9 ph\u1eadn Kinh doanh)<\/em><\/p>\n<p>1. T\u00edch ch\u1ecdn <strong>Chi ph\u00ed <\/strong><em>(kh\u00f4ng t\u00edch ch\u1ecdn <\/em><em><strong>Doanh thu)<\/strong>.<\/em><\/p>\n<p>2. Nh\u1eadp d\u1ef1 to\u00e1n cho t\u1eebng kho\u1ea3n m\u1ee5c chi ph\u00ed <em>(N\u1ebfu ch\u01b0a c\u00f3 KMCP th\u00ec khai b\u00e1o theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2022\/kb\/khai-bao-khoan-muc-chi-phi\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>)<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15154\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/05\/dutoan_dt_ln_04a-700x515.png\" alt=\"\" width=\"700\" height=\"515\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong><\/em><\/p>\n<ul>\n<li><em>Khi ph\u00e1t sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n <span style=\"font-size: 12pt; color: #000000;\"><span style=\"color: #000000;\">chi ph\u00ed (H\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed 632, 641, 642, 811,&#8230;), c\u1ea7n ch\u1ecdn <strong>Kho\u1ea3n m\u1ee5c chi ph\u00ed<\/strong>\u00a0 t\u01b0\u01a1ng \u1ee9ng. <\/span><\/span><strong>V\u00ed d\u1ee5<\/strong>: Khi l\u1eadp phi\u1ebfu chi.<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15157\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/05\/dutoan_dt_ln_05-700x433.png\" alt=\"\" width=\"700\" height=\"433\" \/><\/p>\n<ul>\n<li><em>Xem b\u00e1o c\u00e1o <span style=\"color: #0000ff;\"><span style=\"font-size: 12pt;\"><strong><a style=\"color: #0000ff;\" href=\"\/2022\/kb\/bao_cao_ngan_sach\/\" target=\"_blank\" rel=\"noopener noreferrer\">T\u00ecnh h\u00ecnh chi ph\u00ed th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n <\/a><\/strong><\/span><\/span><\/em><\/li>\n<li><em>Ho\u1eb7c xem c\u00e1c bi\u1ec3u \u0111\u1ed3 ph\u00e2n t\u00edch Chi ph\u00ed th\u1ef1c t\u1ebf so v\u1edbi D\u1ef1 to\u00e1n tr\u00ean tab <strong>Bi\u1ec3u \u0111\u1ed3 <\/strong>\u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c chi ph\u00ed s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 hay l\u00e3ng ph\u00ed. Trong \u0111\u00f3:<\/em>\n<ul>\n<li style=\"text-align: justify;\"><em><strong>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n chi ph\u00ed<\/strong>: Th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa Chi ph\u00ed th\u1ef1c t\u1ebf so v\u1edbi Chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a 01 \u0111\u01a1n v\u1ecb trong k\u1ef3 b\u00e1o c\u00e1o.<\/em><\/li>\n<li><em><strong>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n chi ph\u00ed theo th\u00e1ng\/qu\u00fd<\/strong>: Th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa Chi ph\u00ed th\u1ef1c t\u1ebf so v\u1edbi Chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a 01 \u0111\u01a1n v\u1ecb theo t\u1eebng th\u00e1ng\/qu\u00fd trong n\u0103m.<\/em><\/li>\n<li><em><strong>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n chi ph\u00ed theo \u0111\u01a1n v\u1ecb<\/strong>: Th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa Chi ph\u00ed th\u1ef1c t\u1ebf so v\u1edbi Chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-19167\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_08-700x556.png\" alt=\"\" width=\"700\" height=\"556\" srcset=\"\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_08-700x556.png 700w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_08-800x636.png 800w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_08-768x610.png 768w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_08-50x40.png 50w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_08-60x48.png 60w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_08-100x79.png 100w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_08.png 853w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><strong>Tr\u01b0\u1eddng h\u1ee3p 3: L\u1eadp d\u1ef1 to\u00e1n Doanh thu, Chi ph\u00ed, L\u1ee3i nhu\u1eadn<\/strong><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em>Th\u01b0\u1eddng s\u1eed d\u1ee5ng \u1edf <span style=\"font-size: 12pt;\">T\u1ed5ng c\u00f4ng ty ho\u1eb7c c\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng<\/span><\/em><\/p>\n<p>1. T\u00edch ch\u1ecdn <b>Doanh thu<\/b>, t\u00edch ch\u1ecdn\u00a0<strong>Chi ph\u00ed<\/strong>.<\/p>\n<p>2. Nh\u1eadp d\u1ef1 to\u00e1n\u00a0<strong>Doanh thu<\/strong> v\u00e0\u00a0<strong>Chi ph\u00ed\u00a0<\/strong>t\u01b0\u01a1ng t\u1ef1 tr\u01b0\u1eddng h\u1ee3p 1 v\u00e0 tr\u01b0\u1eddng h\u1ee3p 2<\/p>\n<p><em>=&gt; ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 x\u00e1c \u0111\u1ecbnh d\u1ef1 to\u00e1n <strong>L\u1ee3i nhu\u1eadn<\/strong>, ri\u00eang m\u1ee5c\u00a0<strong>Thu\u1ebf TNDN\u00a0<\/strong>c\u00f3 th\u1ec3 nh\u1eadp l\u1ea1i n\u1ebfu k\u1ebf ho\u1ea1ch l\u1ee3i nhu\u1eadn \u0111ang l\u1eadp kh\u00e1c v\u1edbi k\u1ebf ho\u1ea1ch l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf.<\/em><\/p>\n<p>3. Xem c\u00e1c bi\u1ec3u \u0111\u1ed3 ph\u00e2n t\u00edch Doanh thu\/Chi ph\u00ed\/L\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf so v\u1edbi D\u1ef1 to\u00e1n tr\u00ean tab <strong>Bi\u1ec3u \u0111\u1ed3 <\/strong>\u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Trong \u0111\u00f3:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><strong>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu\/chi ph\u00ed\/l\u1ee3i nhu\u1eadn<\/strong>: Th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu\/chi ph\u00ed\/l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a 01 \u0111\u01a1n v\u1ecb trong k\u1ef3 b\u00e1o c\u00e1o.<\/em><\/li>\n<li><em><strong>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu\/chi ph\u00ed\/l\u1ee3i nhu\u1eadn theo th\u00e1ng\/qu\u00fd<\/strong>: Th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu\/chi ph\u00ed\/l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a 01 \u0111\u01a1n v\u1ecb theo t\u1eebng th\u00e1ng\/qu\u00fd trong n\u0103m.<\/em><\/li>\n<li><em><strong>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu\/chi ph\u00ed\/l\u1ee3i nhu\u1eadn theo \u0111\u01a1n v\u1ecb<\/strong>: Th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu\/chi ph\u00ed\/l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-19172\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_09-700x423.png\" alt=\"\" width=\"700\" height=\"423\" srcset=\"\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_09-700x423.png 700w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_09-800x484.png 800w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_09-768x464.png 768w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_09-50x30.png 50w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_09-60x36.png 60w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_09-100x60.png 100w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_09.png 1156w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><span style=\"background: none 0% 0% repeat scroll white; color: #000000; font-size: 12pt;\"><span style=\"font-size: 14pt;\"><strong>3. L\u01b0u \u00fd<\/strong><\/span><br \/>\n<\/span><\/span><\/p>\n<p><em>3.1. V\u1edbi d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh, trong khi l\u1eadp d\u1ef1 to\u00e1n \u1edf T\u1ed5ng c\u00f4ng ty c\u00f3 th\u1ec3 xem nhanh t\u1ed5ng d\u1ef1 to\u00e1n \u0111\u00e3 l\u1eadp c\u1ee7a <strong>T\u1ed5ng c\u00f4ng ty v\u00e0 c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/strong> \u0111\u1ec3 c\u00e2n \u0111\u1ed1i, \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n \u0111ang l\u1eadp (n\u1ebfu c\u1ea7n) b\u1eb1ng c\u00e1ch nh\u1ea5n <strong>Bao g\u1ed3m d\u1ef1 to\u00e1n c\u1ee7a chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/strong>, sau \u0111\u00f3 b\u1ecf t\u00edch ch\u1ecdn \u0111\u1ec3 khai b\u00e1o ti\u1ebfp.<\/em><\/p>\n<p><em>3.2. \u0110\u1ec3 l\u1eadp nhanh d\u1ef1 to\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ed9t trong c\u00e1c c\u00e1ch sau:<\/em><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><em style=\"color: #000000; font-size: 12pt;\"><strong>Sao ch\u00e9p d\u1eef li\u1ec7u cho c\u00e1c c\u1ed9t ph\u00eda sau:\u00a0<\/strong>N\u1ebfu d\u1ef1 to\u00e1n c\u1ee7a c\u00e1c th\u00e1ng sau gi\u1ed1ng th\u00e1ng tr\u01b0\u1edbc<\/em><\/span><\/li>\n<li><em><strong>Sao ch\u00e9p d\u1eef li\u1ec7u t\u1eeb excel<\/strong>: N\u1ebfu \u0111\u00e3 c\u00f3 s\u1eb5n d\u1ef1 to\u00e1n ngo\u00e0i file excel v\u00e0 mu\u1ed1n copy t\u1eebng d\u00f2ng d\u1ef1 to\u00e1n v\u00e0o ph\u1ea7n m\u1ec1m. Xem h\u01b0\u1edbng d\u1eabn copy d\u1eef li\u1ec7u t\u1eeb excel <a href=\"\/2022\/kb\/copy-du-lieu-tu-excel-vao-chung-tu\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y.<\/a><\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-19182\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_10-1-700x296.png\" alt=\"\" width=\"700\" height=\"296\" srcset=\"\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_10-1-700x296.png 700w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_10-1-800x338.png 800w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_10-1-768x325.png 768w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_10-1-50x21.png 50w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_10-1-60x25.png 60w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_10-1-100x42.png 100w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_10-1.png 904w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li><strong>Nh\u1eadp kh\u1ea9u<\/strong>: <em>N\u1ebfu \u0111\u00e3 c\u00f3 s\u1eb5n d\u1ef1 to\u00e1n ngo\u00e0i file excel v\u00e0 mu\u1ed1n nh\u1eadp kh\u1ea9u to\u00e0n b\u1ed9 d\u1ef1 to\u00e1n v\u00e0o ph\u1ea7n m\u1ec1m. C\u00e1ch nh\u1eadp kh\u1ea9u nh\u01b0 sau:<\/em>\n<ul>\n<li><em>M\u1edf d\u1ef1 to\u00e1n v\u00e0 thi\u1ebft l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin chung nh\u01b0\u00a0 Chi nh\u00e1nh, N\u0103m, Lo\u1ea1i d\u1ef1 to\u00e1n, c\u00e1ch l\u1eadp d\u1ef1 to\u00e1n doanh thu b\u00e1n h\u00e0ng&#8230;<\/em><\/li>\n<li><em>Nh\u1ea5n\u00a0<strong>Nh\u1eadp kh\u1ea9u<\/strong><strong>,\u00a0<\/strong>nh\u1ea5n\u00a0<strong>T\u1ea3i t\u1ec7p d\u1eef li\u1ec7u m\u1eabu\u00a0<\/strong>=&gt; Ch\u01b0\u01a1ng tr\u00ecnh t\u1ea3i v\u1ec1 t\u1ec7p m\u1eabu t\u01b0\u01a1ng \u1ee9ng v\u1edbi lo\u1ea1i d\u1ef1 to\u00e1n \u0111\u00e3 ch\u1ecdn.<\/em><\/li>\n<li><em>Nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin d\u1ef1 to\u00e1n v\u00e0o file t\u1ec7p m\u1eabu v\u00e0 nh\u1eadp kh\u1ea9u v\u00e0o ph\u1ea7n m\u1ec1m. C\u00e1ch nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng t\u1ef1 h\u01b0\u1edbng d\u1eabn <a href=\"\/2022\/kb\/html_10050000\/\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/em><\/li>\n<\/ul>\n<\/li>\n<li><em><strong>Nh\u00e2n b\u1ea3n<\/strong>: N\u1ebfu mu\u1ed1n t\u1eadn d\u1ee5ng s\u1ed1 li\u1ec7u tr\u00ean d\u1ef1 to\u00e1n \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3\u00a0<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-19193\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_12-700x248.png\" alt=\"\" width=\"700\" height=\"248\" srcset=\"\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_12-700x248.png 700w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_12-50x18.png 50w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_12-60x21.png 60w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_12-100x35.png 100w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_12.png 756w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><em>3.3. C\u00f3 th\u1ec3 Th\u00eam\/x\u00f3a b\u1edbt ch\u1ec9 ti\u00eau tr\u00ean d\u1ef1 to\u00e1n g\u1ed3m: Kho\u1ea3n m\u1ee5c chi ph\u00ed, Nh\u00f3m VTHH ho\u1eb7c T\u00e0i kho\u1ea3n doanh thu<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-19183\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_11-700x296.png\" alt=\"\" width=\"700\" height=\"296\" srcset=\"\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_11-700x296.png 700w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_11-800x338.png 800w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_11-768x325.png 768w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_11-50x21.png 50w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_11-60x25.png 60w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_11-100x42.png 100w, \/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_11.png 904w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed9i dung Gi\u00fap l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u1ebft v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn cho t\u1eebng ph\u00f2ng ban; \u0110\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n, gi\u00fap l\u00e3nh \u0111\u1ea1o k\u1ecbp th\u1eddi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh hi\u1ec7u qu\u1ea3 2. H\u01b0\u1edbng d\u1eabn 1. Thi\u1ebft&#8230;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2597],"ht-kb-tag":[],"class_list":["post-965","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ngan-sach"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=965"}],"version-history":[{"count":38,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/965\/revisions"}],"predecessor-version":[{"id":26052,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/965\/revisions\/26052"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=965"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=965"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}