{"id":12453,"date":"2025-08-29T02:53:33","date_gmt":"2025-08-29T02:53:33","guid":{"rendered":"https:\/\/mva.vn\/?p=12453"},"modified":"2025-08-29T02:53:43","modified_gmt":"2025-08-29T02:53:43","slug":"su-khac-nhau-giua-ke-toan-don-tich-va-ke-toan-tien-mat","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/su-khac-nhau-giua-ke-toan-don-tich-va-ke-toan-tien-mat\/","title":{"rendered":"S\u1ef1 kh\u00e1c nhau gi\u1eefa k\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t\u00a0"},"content":{"rendered":"

Sorry, this entry is only available in 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>

K\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 2 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, ngu\u1ed3n v\u1ed1n, t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed d\u1ef1a tr\u00ean nh\u1eefng kho\u1ea3ng th\u1eddi gian kh\u00e1c nhau. V\u1eady ch\u00fang kh\u00e1c nhau \u1edf \u0111i\u1ec3m n\u00e0o? B\u00e0i vi\u1ebft n\u00e0y MVA Vi\u1ec7t Nam s\u1ebd ph\u00e2n t\u00edch nh\u1eefng \u0111i\u1ec3m kh\u00e1c nhau gi\u1eefa k\u1ebf to\u00e1n to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i!<\/span><\/p>\n

I<\/b>. <\/b>K\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t\u00a0<\/b><\/h2>\n

1.1 K\u1ebf to\u00e1n d\u1ed3n t\u00edch l\u00e0 g\u00ec?<\/b><\/h3>\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch l\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u00fang ph\u00e1t sinh m\u00e0 kh\u00f4ng d\u1ef1a c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m chi \u2013 thu ti\u1ec1n th\u1ef1c t\u1ebf.\u00a0<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong>\u00a0<\/span><\/p>\n

C\u00f4ng ty X mua m\u1ed9t l\u00f4 h\u00e0ng, nh\u1eadp kho ng\u00e0y 12\/6\/2019 v\u1edbi gi\u00e1 l\u00e0 200tr \u0111\u1ed3ng v\u00e0 ch\u01b0a xu\u1ea5t kho b\u00e1n trong n\u0103m 2019. Ng\u00e0y 30\/6\/2019 gi\u00e1 tr\u1ecb c\u1ee7a l\u00f4 h\u00e0ng n\u00e0y l\u00e0 150tr \u0111\u1ed3ng. Ng\u00e0y 4\/3\/2020, c\u00f4ng ty X b\u00e1n b\u00e1n 60% l\u00f4 h\u00e0ng v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb b\u00e1n th\u1ef1c t\u1ebf l\u00e0 220 tri\u1ec7u, trong \u0111\u00f3 kh\u00e1ch h\u00e0ng \u0111\u00e3 thanh to\u00e1n 150 tri\u1ec7u. C\u00f2n 70 tri\u1ec7u s\u1ebd thanh to\u00e1n v\u00e0o n\u0103m v\u00e0o 25\/1\/2021.<\/span><\/p>\n

\"\"<\/p>\n

=> Theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ed3n t\u00edch, k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty X ghi nh\u1eadn doanh thu c\u1ee7a l\u00f4 h\u00e0ng \u0111\u00e3 b\u00e1n (220t tri\u1ec7u \u0111\u1ed3ng) v\u00e0o n\u0103m 2020.\u00a0<\/span><\/p>\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c nhi\u1ec1u c\u00f4ng ty, t\u1ed5 ch\u1ee9c\u00a0 l\u1ef1a ch\u1ecdn v\u00e0 c\u01a1 s\u1edf k\u1ebf to\u00e1n d\u1ed3n t\u00edch ho\u00e0n to\u00e0n ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. V\u00e0 ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u0169ng c\u1ea5p \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o chi ti\u1ebft, th\u1ef1c t\u1ebf v\u1ec1 t\u00ecnh h\u00ecnh thu-chi c\u1ee7a doanh nghi\u1ec7p trong t\u1eebng giai \u0111o\u1ea1n c\u1ee5 th\u1ec3.<\/span><\/p>\n

1.2 K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 g\u00ec?<\/b><\/h3>\n

Kh\u00e1c v\u1edbi k\u1ebf to\u00e1n d\u1ed3n t\u00edch, trong k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, doanh thu- chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 s\u1ef1 thay \u0111\u1ed5i c\u1ee7a d\u00f2ng ti\u1ec1n (khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a hay khi doanh nghi\u1ec7p chi ti\u1ec1n mua h\u00e0ng). Do \u0111\u00f3, trong qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n ph\u1ea3i thu, t\u00e0i kho\u1ea3n ph\u1ea3i chi nh\u01b0u doanh nghi\u1ec7p h\u1ea1ch to\u00e1n theo c\u01a1 s\u1edf k\u1ebf to\u00e1n d\u1ed3n t\u00edch.\u00a0<\/span><\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty X mua m\u1ed9t l\u00f4 h\u00e0ng, nh\u1eadp kho ng\u00e0y 12\/6\/2019 v\u1edbi gi\u00e1 l\u00e0 200tr \u0111\u1ed3ng v\u00e0 ch\u01b0a xu\u1ea5t kho b\u00e1n trong n\u0103m 2019. Ng\u00e0y 30\/6\/2019 gi\u00e1 tr\u1ecb c\u1ee7a l\u00f4 h\u00e0ng n\u00e0y l\u00e0 150tr \u0111\u1ed3ng. Ng\u00e0y 4\/3\/2020, c\u00f4ng ty X b\u00e1n b\u00e1n 60% l\u00f4 h\u00e0ng v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb b\u00e1n th\u1ef1c t\u1ebf l\u00e0 220 tri\u1ec7u, trong \u0111\u00f3 kh\u00e1ch h\u00e0ng \u0111\u00e3 thanh to\u00e1n 150 tri\u1ec7u. C\u00f2n 70 tri\u1ec7u s\u1ebd thanh to\u00e1n v\u00e0o n\u0103m v\u00e0o 25\/1\/2021.<\/span><\/p>\n

=> \u00c1p d\u1ee5ng c\u01a1 s\u1edf k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, k\u1ebf to\u00e1n doanh nghi\u1ec7p ghi nh\u1eadn 150 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi b\u00e1n trong n\u0103m 2020. N\u0103m 2021, k\u1ebf to\u00e1n ghi nh\u1eadn 70 tri\u1ec7u \u0111\u1ed3ng \u2013 ti\u1ec1n c\u00f2n l\u1ea1i c\u1ee7a \u0111\u01a1n h\u00e0ng m\u00e0 ng\u01b0\u1eddi b\u00e1n h\u1eb9n thanh to\u00e1n.\u00a0<\/span><\/p>\n

K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 l\u1ef1a ch\u1ecdn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf, c\u00f3 \u0111\u01a1n h\u00e0ng mua \u2013 b\u00e1n thanh to\u00e1n trong m\u1ed9t l\u1ea7n\u2026 B\u1edfi d\u1ec5 \u00e1p d\u1ee5ng, d\u1ec5 theo d\u00f5i v\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i theo d\u00f5i c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i chi\u2026\u00a0<\/span><\/p>\n

II. <\/b>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t v\u00e0 k\u1ebf to\u00e1n d\u1ed3n t\u00edch kh\u00e1c nhau \u1edf \u0111i\u1ec3m n\u00e0o?<\/b><\/h2>\n

Sau \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t v\u00e0 k\u1ebf to\u00e1n d\u1ed3n t\u00edch:<\/span><\/p>\n\n\n\n\n\n\n\n
\n

Ti\u00eau th\u1ee9c ph\u00e2n lo\u1ea1i<\/span><\/p>\n<\/td>\n

\n

K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/span><\/p>\n<\/td>\n

\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1. B\u1ea3n ch\u1ea5t<\/span><\/p>\n<\/td>\n

\n

K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed khi x\u1ea3y ra bi\u1ebfn \u0111\u1ed9ng d\u00f2ng ti\u1ec1n th\u1ef1c. T\u1ee9c l\u00e0 k\u1ebf to\u00e1n c\u00f3 c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n b\u00e1n th\u00e0nh ph\u1ea9m hay doanh nghi\u1ec7p chi ti\u1ec1n tr\u1ea3 mua h\u00e0ng h\u00f3a.<\/span><\/p>\n<\/td>\n

\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch nh\u01b0: c\u00f3 h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft 2 b\u00ean, \u0111\u00e3 nh\u1eadn h\u00e0ng, b\u00e1n h\u00e0ng \u2026 ngay c\u1ea3 khi doanh nghi\u1ec7p ch\u01b0a thu \u0111\u1ee7 ti\u1ec1n b\u00e1n l\u00f4 h\u00e0ng \u0111\u00f3 hay ch\u01b0a tr\u1ea3 \u0111\u1ee7 ti\u1ec1n nh\u1eadp h\u00e0ng h\u00f3a.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/p>\n<\/td>\n

\n

\u2013 Th\u01b0\u1eddng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p nh\u1ecf v\u00e0 c\u00f3 quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n gi\u1ea3n l\u1ef1a ch\u1ecdn.<\/span><\/p>\n<\/td>\n

\n

\u2013 \u0110\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p l\u1edbn, c\u00f3 k\u1ebft c\u1ea5u ph\u1ee9c t\u1ea1p \u00e1p d\u1ee5ng, kh\u00f4ng ph\u00e2n bi\u1ec7t doanh thu b\u00e1n ch\u1ecbu hay b\u00e1n thu ti\u1ec1n ngay, ho\u1ea1t \u0111\u1ed9ng kinh doanh g\u1eafn li\u1ec1n v\u1edbi h\u00e0ng h\u00f3a t\u1ed3n kho.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3. \u01afu \u0111i\u1ec3m<\/span><\/p>\n<\/td>\n

\n

\u2013 D\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng v\u00e0 t\u00ednh to\u00e1n<\/span><\/p>\n<\/td>\n

\n

\u2013 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed trong t\u1eebng k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

\u2013 C\u01a1 s\u1edf d\u1ed3n t\u00edch c\u1ee7a k\u1ebf to\u00e1n cung c\u1ea5p \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh kinh doanh chi ti\u1ebft v\u00e0 h\u00ecnh \u1ea3nh r\u00f5 r\u00e0ng v\u1ec1 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty qua t\u1eebng k\u1ef3.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

4. H\u1ea1n ch\u1ebf<\/span><\/p>\n<\/td>\n

\n

\u2013 Doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c, kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p n\u1ebfu b\u00ean b\u00e1n ho\u1eb7c b\u00ean mua n\u1ee3 ti\u1ec1n.<\/span><\/p>\n<\/td>\n

\n

\u2013 S\u1ed1 l\u01b0\u1ee3ng b\u00fat to\u00e1n nhi\u1ec1u v\u00e0 ph\u1ee9c t\u1ea1p h\u01a1n so v\u1edbi k\u1ebf ti\u1ec1n m\u1eb7t. \u0110\u00f2i h\u1ecfi k\u1ebf to\u00e1n n\u1eafm ch\u1eafc ki\u1ebfn th\u1ee9c v\u00e0 nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

\u2013 B\u00e1o c\u00e1o doanh thu th\u1ec3 hi\u1ec7n c\u1ea3 ngu\u1ed3n ti\u1ec1n ch\u01b0a nh\u1eadn, v\u00ec th\u1ebf n\u1ebfu kh\u00f4ng theo d\u00f5i c\u1ea9n th\u1eadn c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng thi\u1ebfu v\u1ed1n t\u00e1i \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n m\u1edbi.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

III<\/span>. K\u1ebft Lu\u1eadn<\/span><\/h2>\n

Nh\u01b0 v\u1eady MVA Vi\u1ec7t Nam \u0111\u00e3 chia s\u1ebb c\u1ee5 th\u1ec3 v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 \u201cS\u1ef1 kh\u00e1c nhau gi\u1eefa k\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ?\u201d. N\u1ebfu qu\u00fd b\u1ea1n \u0111\u1ecdc c\u00f3 nh\u1eefng th\u1eafc m\u1eafc ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 th\u00ec c\u00f3 th\u1ec3 li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn MVA Vi\u1ec7t Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3 d\u1ecbch v\u1ee5 n\u00e0y v\u1edbi m\u1ee9c chi ph\u00ed t\u1ed1t nh\u1ea5t. Xin c\u1ea3m \u01a1n!<\/span><\/p>\n

C\u00d4NG TY TNHH K\u1ebe TO\u00c1N V\u00c0 KI\u1ec2M TO\u00c1N MVA VI\u1ec6T NAM<\/span><\/p>\n

\u0110\u1ecba ch\u1ec9: LK3 \u2013 04, Khu \u0111\u00f4 th\u1ecb L\u1ed9c Ninh, TT. Ch\u00fac S\u01a1n, H. Ch\u01b0\u01a1ng M\u1ef9, TP. H\u00e0 N\u1ed9i<\/span><\/p>\n

\u0110i\u1ec7n tho\u1ea1i: 024.7109.7766 \u2013 Hotline: 0981.350.666<\/span><\/p>\n

Email: <\/span>dungtq.mva@gmail.com<\/span><\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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.K\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 2 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, ngu\u1ed3n v\u1ed1n, t\u00e0i..<\/p>\n","protected":false},"author":1,"featured_media":12454,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"S\u1ef1 kh\u00e1c nhau gi\u1eefa k\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t\u00a0l\u00e0 g\u00ec? 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