{"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":"2026-04-09T16:10:02","modified_gmt":"2026-04-09T09:10:02","slug":"lap_du_toan_ngan_sach","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lap_du_toan_ngan_sach\/","title":{"rendered":"L\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn 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, gi\u00fap \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n \u0111\u1ec3 h\u1ed7 tr\u1ee3 l\u00e3nh \u0111\u1ea1o ra quy\u1ebft \u0111\u1ecbnh kinh doanh hi\u1ec7u qu\u1ea3.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp th\u00f4ng tin chung c\u1ee7a d\u1ef1 to\u00e1n<\/li>\n<li>L\u1eadp d\u1ef1 to\u00e1n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p: Doanh thu, Chi ph\u00ed, ho\u1eb7c Doanh thu &#8211; Chi ph\u00ed &#8211; L\u1ee3i nhu\u1eadn<\/li>\n<li>C\u00e1c l\u01b0u \u00fd khi l\u1eadp d\u1ef1 to\u00e1n<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n l\u00fd ph\u00f2ng ban, l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.1 Thi\u1ebft l\u1eadp th\u00f4ng tin chung c\u1ee7a d\u1ef1 to\u00e1n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>B\u01b0\u1edbc 1:<\/b> V\u00e0o <strong>Nghi\u1ec7p v\u1ee5\/ Ng\u00e2n s\u00e1ch \/<\/strong> T\u1ea1i giao di\u1ec7n d\u1ef1 to\u00e1n 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.<br \/>\n<b>B\u01b0\u1edbc 2:<\/b> T\u1ea1i m\u1ee5c <b>L\u1eadp theo n\u0103m<\/b>: 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.<br \/>\n<b>B\u01b0\u1edbc 3:<\/b> T\u1ea1i m\u1ee5c <b>D\u1ef1 to\u00e1n chi ph\u00ed chi ti\u1ebft theo \u0111\u01a1n v\u1ecb<\/b>: Ch\u1ecdn b\u1ed9 ph\u1eadn\/ph\u00f2ng ban mu\u1ed1n l\u1eadp d\u1ef1 to\u00e1n (n\u1ebfu c\u1ea7n).<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/05\/dutoan_dt_ln_01a-700x490.png\" alt=\"\" width=\"700\" height=\"490\" \/><br \/>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.2 L\u1eadp d\u1ef1 to\u00e1n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><b>2.2.1 Tr\u01b0\u1eddng h\u1ee3p 1: L\u1eadp d\u1ef1 to\u00e1n Doanh thu<\/b><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<em>Th\u01b0\u1eddng s\u1eed d\u1ee5ng \u1edf b\u1ed9 ph\u1eadn Kinh doanh<\/em><br \/>\n<b>B\u01b0\u1edbc 1:<\/b> T\u00edch ch\u1ecdn <b>Doanh thu<\/b> (kh\u00f4ng t\u00edch ch\u1ecdn <b>Chi ph\u00ed<\/b>).<br \/>\n<b>B\u01b0\u1edbc 2:<\/b> Ch\u1ecdn l\u1eadp d\u1ef1 to\u00e1n doanh thu b\u00e1n h\u00e0ng theo m\u1ed9t trong ba c\u00e1ch:<\/p>\n<ul>\n<li><b>T\u00e0i kho\u1ea3n:<\/b> L\u1eadp d\u1ef1 to\u00e1n doanh thu theo t\u1eebng t\u00e0i kho\u1ea3n doanh thu khai b\u00e1o tr\u00ean <a href=\"\/2026\/kb\/html_11010100\/\" target=\"_blank\" rel=\"noopener\">danh m\u1ee5c t\u00e0i kho\u1ea3n<\/a> g\u1ed3m: 511x; 521x; 515x; 711x.<\/li>\n<li><b>Nh\u00f3m VTHH:<\/b> 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 <b>Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b> v\u00e0 <b>Thu nh\u1eadp kh\u00e1c<\/b> kh\u00f4ng chi ti\u1ebft theo nh\u00f3m VTHH m\u00e0 v\u1eabn chi ti\u1ebft theo t\u00e0i kho\u1ea3n).<\/li>\n<li><b>T\u00e0i kho\u1ea3n v\u00e0 nh\u00f3m VTHH:<\/b> 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 (Ri\u00eang kho\u1ea3n m\u1ee5c <b>Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b> v\u00e0 <b>Thu nh\u1eadp kh\u00e1c<\/b> kh\u00f4ng chi ti\u1ebft theo nh\u00f3m VTHH m\u00e0 v\u1eabn chi ti\u1ebft theo t\u00e0i kho\u1ea3n).<\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b> 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.<br \/>\n<b>B\u01b0\u1edbc 3:<\/b> Nh\u1eadp d\u1ef1 to\u00e1n cho t\u1eebng <b>T\u00e0i kho\u1ea3n\/nh\u00f3m VTHH<\/b> (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=\"\/2026\/kb\/html_11150100\/\" target=\"_blank\" rel=\"noopener\"><b>t\u1ea1i \u0111\u00e2y<\/b><\/a>.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_06-700x489.png\" alt=\"\" width=\"700\" height=\"489\" \/><br \/>\n<b>B\u01b0\u1edbc 4:<\/b> 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 hi\u1ec7u qu\u1ea3 kinh doanh. Bao g\u1ed3m:<\/p>\n<ul>\n<li><b>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu:<\/b> 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><b>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu theo th\u00e1ng\/qu\u00fd:<\/b> 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><b>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu theo \u0111\u01a1n v\u1ecb:<\/b> 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\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_07-700x813.png\" alt=\"\" width=\"700\" height=\"813\" \/><br \/>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<p><b>2.2.2 <\/b><b>Tr\u01b0\u1eddng h\u1ee3p 2: <\/b><b>L\u1eadp d\u1ef1 to\u00e1n Chi ph\u00ed<\/b><\/p>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<em>Th\u01b0\u1eddng s\u1eed d\u1ee5ng \u1edf c\u00e1c ph\u00f2ng ban (tr\u1eeb b\u1ed9 ph\u1eadn Kinh doanh)<\/em><br \/>\n<b>B\u01b0\u1edbc 1:<\/b> T\u00edch ch\u1ecdn <b>Chi ph\u00ed<\/b> (kh\u00f4ng t\u00edch ch\u1ecdn <b>Doanh thu<\/b>).<br \/>\n<b>B\u01b0\u1edbc 2:<\/b> Nh\u1eadp d\u1ef1 to\u00e1n cho t\u1eebng kho\u1ea3n m\u1ee5c chi ph\u00ed. N\u1ebfu ch\u01b0a c\u00f3 KMCP th\u00ec khai b\u00e1o theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/khai-bao-khoan-muc-chi-phi\" target=\"_blank\" rel=\"noopener\"><b>t\u1ea1i \u0111\u00e2y<\/b><\/a>.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/05\/dutoan_dt_ln_04a-700x515.png\" alt=\"\" width=\"700\" height=\"515\" \/><br \/>\n<b>L\u01b0u \u00fd:<\/b><\/p>\n<ul>\n<li>Khi ph\u00e1t sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n 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 <b>Kho\u1ea3n m\u1ee5c chi ph\u00ed<\/b> t\u01b0\u01a1ng \u1ee9ng. <b>V\u00ed d\u1ee5:<\/b> Khi l\u1eadp phi\u1ebfu chi.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" 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>Xem b\u00e1o c\u00e1o <b><a href=\"\/2026\/kb\/bao_cao_ngan_sach\/\" target=\"_blank\" rel=\"noopener\">T\u00ecnh h\u00ecnh chi ph\u00ed th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n<\/a><\/b><\/li>\n<li>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 <b>Bi\u1ec3u \u0111\u1ed3<\/b> \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng chi ph\u00ed. Bao g\u1ed3m:\n<ul>\n<li><b>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n chi ph\u00ed:<\/b> 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.<\/li>\n<li><b>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n chi ph\u00ed theo th\u00e1ng\/qu\u00fd:<\/b> 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.<\/li>\n<li><b>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n chi ph\u00ed theo \u0111\u01a1n v\u1ecb:<\/b> 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.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_08-700x556.png\" alt=\"\" width=\"700\" height=\"556\" \/><br \/>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<p><b>2.2.3 L\u1eadp d\u1ef1 to\u00e1n Doanh thu, Chi ph\u00ed, L\u1ee3i nhu\u1eadn<\/b><\/p>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<em>Th\u01b0\u1eddng s\u1eed d\u1ee5ng \u1edf T\u1ed5ng c\u00f4ng ty ho\u1eb7c c\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng<\/em><br \/>\n<b>B\u01b0\u1edbc 1:<\/b> T\u00edch ch\u1ecdn <b>Doanh thu<\/b> v\u00e0 <b>Chi ph\u00ed<\/b>.<br \/>\n<b>B\u01b0\u1edbc 2:<\/b> Nh\u1eadp d\u1ef1 to\u00e1n <b>Doanh thu<\/b> v\u00e0 <b>Chi ph\u00ed<\/b> t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean.<br \/>\n<em>=&gt; Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 x\u00e1c \u0111\u1ecbnh d\u1ef1 to\u00e1n <b>L\u1ee3i nhu\u1eadn<\/b>, ri\u00eang m\u1ee5c <b>Thu\u1ebf TNDN<\/b> 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><br \/>\n<b>B\u01b0\u1edbc 3:<\/b> 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 <b>Bi\u1ec3u \u0111\u1ed3<\/b> \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Bao g\u1ed3m:<\/p>\n<ul>\n<li><b>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu\/chi ph\u00ed\/l\u1ee3i nhu\u1eadn:<\/b> 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.<\/li>\n<li><b>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu\/chi ph\u00ed\/l\u1ee3i nhu\u1eadn theo th\u00e1ng\/qu\u00fd:<\/b> 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.<\/li>\n<li><b>T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n doanh thu\/chi ph\u00ed\/l\u1ee3i nhu\u1eadn theo \u0111\u01a1n v\u1ecb:<\/b> 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.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_09-700x423.png\" alt=\"\" width=\"700\" height=\"423\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>3. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>3.1.<\/b> V\u1edbi d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh, 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 T\u1ed5ng c\u00f4ng ty v\u00e0 c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c \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 <b>Bao g\u1ed3m d\u1ef1 to\u00e1n c\u1ee7a chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/b>, sau \u0111\u00f3 b\u1ecf t\u00edch ch\u1ecdn \u0111\u1ec3 khai b\u00e1o ti\u1ebfp.<br \/>\n<b>3.2.<\/b> \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:<\/p>\n<ul>\n<li><b>Sao ch\u00e9p d\u1eef li\u1ec7u cho c\u00e1c c\u1ed9t ph\u00eda sau:<\/b> N\u1ebfu d\u1ef1 to\u00e1n c\u1ee7a c\u00e1c th\u00e1ng sau gi\u1ed1ng th\u00e1ng tr\u01b0\u1edbc.<\/li>\n<li><b>Sao ch\u00e9p d\u1eef li\u1ec7u t\u1eeb excel:<\/b> 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 <strong><a href=\"\/2026\/kb\/copy-du-lieu-tu-excel-vao-chung-tu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_10-1-700x296.png\" alt=\"\" width=\"700\" height=\"296\" \/><\/p>\n<ul>\n<li><b>Nh\u1eadp kh\u1ea9u:<\/b> 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:\n<ul>\n<li>M\u1edf d\u1ef1 to\u00e1n v\u00e0 thi\u1ebft l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin chung nh\u01b0 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;<\/li>\n<li>Nh\u1ea5n <b>Nh\u1eadp kh\u1ea9u<\/b>, nh\u1ea5n <b>T\u1ea3i t\u1ec7p d\u1eef li\u1ec7u m\u1eabu<\/b> =&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.<\/li>\n<li>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=\"\/2026\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener\"><b>t\u1ea1i \u0111\u00e2y<\/b><\/a>.<\/li>\n<\/ul>\n<\/li>\n<li><b>Nh\u00e2n b\u1ea3n:<\/b> 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.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_12-700x248.png\" alt=\"\" width=\"700\" height=\"248\" \/><br \/>\n<b>3.3.<\/b> 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.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/dutoan_dt_ln_11-700x296.png\" alt=\"\" width=\"700\" height=\"296\" \/><\/p>\n<p><strong>3.4.<\/strong> \u00d4 t\u00edch<strong> D\u1ef1 to\u00e1n chi ph\u00ed chi ti\u1ebft theo \u0111\u01a1n v\u1ecb <\/strong>ch\u1ec9 t\u00edch ho\u1eb7c b\u1ecf t\u00edch \u0111\u01b0\u1ee3c n\u1ebfu ch\u01b0a th\u1ef1c hi\u1ec7n C\u1ea5t ch\u1ee9ng t\u1eeb nh\u1eadp d\u1ef1 to\u00e1n.<\/p>\n<ul>\n<li>N\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 th\u1ef1c hi\u1ec7n Nh\u1eadp d\u1ef1 to\u00e1n, kh\u00f4ng t\u00edch \u00f4 D\u1ef1 to\u00e1n chi ph\u00ed chi ti\u1ebft theo \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n <strong>C\u1ea5t<\/strong> th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n s\u1eeda t\u00edch l\u1ea1i \u0111\u01b0\u1ee3c \u00f4 D\u01b0 to\u00e1n chi ph\u00ed chi ti\u1ebft theo \u0111\u01a1n v\u1ecb. Ng\u01b0\u1eddi d\u00f9ng mu\u1ed1n nh\u1eadp l\u1ea1i d\u1ef1 to\u00e1n chi ph\u00ed chi ti\u1ebft theo \u0111\u01a1n v\u1ecb th\u00ec c\u1ea7n x\u00f3a ch\u1ee9ng t\u1eeb Nh\u1eadp d\u1ef1 to\u00e1n c\u0169 \u0111i sau \u0111\u00f3 th\u1ef1c hi\u1ec7n th\u00eam v\u00e0 nh\u1eadp l\u1ea1i.<\/li>\n<li>N\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 th\u1ef1c hi\u1ec7n Nh\u1eadp d\u1ef1 to\u00e1n, t\u00edch \u00f4 D\u1ef1 to\u00e1n chi ph\u00ed chi ti\u1ebft theo \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n <strong>C\u1ea5t<\/strong> th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n s\u1eeda b\u1ecf t\u00edch \u0111\u01b0\u1ee3c \u00f4 D\u01b0 to\u00e1n chi ph\u00ed chi ti\u1ebft theo \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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\/2026\/wp-json\/wp\/v2\/ht-kb\/965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=965"}],"version-history":[{"count":8,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/965\/revisions"}],"predecessor-version":[{"id":69783,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/965\/revisions\/69783"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=965"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=965"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}