{"id":12657,"date":"2025-09-22T03:21:41","date_gmt":"2025-09-22T03:21:41","guid":{"rendered":"https:\/\/mva.vn\/?p=12657"},"modified":"2025-09-22T03:22:12","modified_gmt":"2025-09-22T03:22:12","slug":"cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 – TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p"},"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>

Trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p, vi\u1ec7c ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed l\u00e0 m\u1ed9t nhi\u1ec7m v\u1ee5 then ch\u1ed1t, b\u1edfi n\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. B\u00ean c\u1ea1nh chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (TK 642) l\u00e0 m\u1ed9t kho\u1ea3n m\u1ee5c quan tr\u1ecdng, ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 chi ph\u00ed ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u h\u00e0nh, t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. H\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c TK 642 kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed, n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn. B\u00e0i lu\u1eadn n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft k\u1ebft c\u1ea5u, n\u1ed9i dung, c\u00e1ch h\u1ea1ch to\u00e1n c\u0169ng nh\u01b0 v\u00ed d\u1ee5 minh h\u1ecda li\u00ean quan \u0111\u1ebfn TK 642, qua \u0111\u00f3 mang \u0111\u1ebfn c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u00e0 th\u1ef1c ti\u1ec5n cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n.<\/span><\/p>\n

I. T\u1ed5ng quan v\u1ec1 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/b><\/h2>\n

Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (TK 642) l\u00e0 to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t \u2013 kinh doanh chung c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 nh\u00f3m chi ph\u00ed quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, TK 642 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c qu\u1ea3n l\u00fd, ph\u00e2n t\u00edch chi ph\u00ed.<\/span><\/p>\n

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

\u00a0\u00dd ngh\u0129a k\u1ebf to\u00e1n c\u1ee7a TK 642:
\n<\/span><\/p>\n

    \n
  • Ghi nh\u1eadn, t\u1eadp h\u1ee3p v\u00e0 ph\u1ea3n \u00e1nh chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p.<\/span>
    \n<\/span><\/li>\n
  • C\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn.<\/span>
    \n<\/span><\/li>\n
  • Gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed, t\u1ed1i \u01b0u ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd.<\/span>
    \n<\/span><\/li>\n<\/ul>\n

    II. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a TK 642<\/b><\/h2>\n

    2.1. B\u00ean N\u1ee3 TK 642<\/b><\/h3>\n

    Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e1t sinh trong k\u1ef3, bao g\u1ed3m:<\/span><\/p>\n

      \n
    • Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd: l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, BHXH, BHYT, BHTN, KPC\u0110.<\/span>
      \n<\/span><\/li>\n
    • Chi ph\u00ed v\u1eadt li\u1ec7u, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng.<\/span>
      \n<\/span><\/li>\n
    • Chi ph\u00ed kh\u1ea5u hao TSC\u0110 ph\u1ee5c v\u1ee5 b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd.<\/span>
      \n<\/span><\/li>\n
    • Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, internet, thu\u00ea v\u0103n ph\u00f2ng.<\/span>
      \n<\/span><\/li>\n
    • Chi ph\u00ed ti\u1ebfp kh\u00e1ch, h\u1ed9i ngh\u1ecb, c\u00f4ng t\u00e1c ph\u00ed.<\/span>
      \n<\/span><\/li>\n
    • Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span>
      \n<\/span><\/li>\n<\/ul>\n

      2.2. B\u00ean C\u00f3 TK 642<\/b><\/h3>\n
        \n
      • C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span>
        \n<\/span><\/li>\n
      • K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0o TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span>
        \n<\/span><\/li>\n<\/ul>\n

        2.3. S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/b><\/h3>\n

        TK 642 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00ec to\u00e0n b\u1ed9 chi ph\u00ed \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n h\u1ebft sang TK 911.<\/span><\/p>\n

        III. Ph\u00e2n lo\u1ea1i chi ti\u1ebft TK 642<\/b><\/h2>\n

        Theo quy \u0111\u1ecbnh, TK 642 c\u00f3 th\u1ec3 chi ti\u1ebft th\u00e0nh 2 ti\u1ec3u kho\u1ea3n ch\u00ednh:<\/span><\/p>\n

          \n
        • TK 6421 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (th\u00f4ng t\u01b0 133 d\u00f9ng chung TK 642, c\u00f2n th\u00f4ng t\u01b0 200 chi ti\u1ebft th\u00eam).<\/span>
          \n<\/span><\/li>\n
        • TK 6422 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd kh\u00e1c (t\u00f9y m\u00f4 h\u00ecnh v\u00e0 nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p).<\/span>
          \n<\/span><\/li>\n<\/ul>\n

          V\u00ed d\u1ee5 chi ti\u1ebft:<\/span><\/p>\n

            \n
          • 6421: L\u01b0\u01a1ng nh\u00e2n vi\u00ean ph\u00f2ng k\u1ebf to\u00e1n, gi\u00e1m \u0111\u1ed1c, kh\u1ea5u hao v\u0103n ph\u00f2ng.<\/span>
            \n<\/span><\/li>\n
          • 6422: Chi ph\u00ed d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, chi ph\u00ed x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ecb h\u01b0 h\u1ecfng\u2026<\/span>
            \n<\/span><\/li>\n<\/ul>\n

            IV. C\u00e1ch h\u1ea1ch to\u00e1n TK 642 \u2013 C\u00e1c nghi\u1ec7p v\u1ee5 th\u01b0\u1eddng g\u1eb7p<\/b><\/h2>\n

            4.1. H\u1ea1ch to\u00e1n chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd<\/b><\/h3>\n
              \n
            • L\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p:<\/span>
              \n<\/span><\/li>\n<\/ul>\n

              N\u1ee3 TK 642\u00a0\u00a0<\/span><\/p>\n

              \u00a0\u00a0\u00a0C\u00f3 TK 334 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/p>\n

                \n
              • C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng (BHXH, BHYT, BHTN, KPC\u0110):<\/span>
                \n<\/span><\/li>\n<\/ul>\n

                N\u1ee3 TK 642\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

                4.2. H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u0103n ph\u00f2ng<\/b><\/h3>\n

                N\u1ee3 TK 642\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 152 \u2013 Nguy\u00ean v\u1eadt li\u1ec7u\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 153 \u2013 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 111\/112\/331 \u2013 Ti\u1ec1n m\u1eb7t, ng\u00e2n h\u00e0ng, ph\u1ea3i tr\u1ea3<\/span><\/p>\n

                4.3. H\u1ea1ch to\u00e1n chi ph\u00ed kh\u1ea5u hao TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd<\/b><\/h3>\n

                N\u1ee3 TK 642\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 214 \u2013 Hao m\u00f2n TSC\u0110<\/span><\/p>\n

                4.4. H\u1ea1ch to\u00e1n chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i (\u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, thu\u00ea v\u0103n ph\u00f2ng\u2026)<\/b><\/h3>\n

                N\u1ee3 TK 642\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 111\/112\/331<\/span><\/p>\n

                4.5. H\u1ea1ch to\u00e1n chi ph\u00ed d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/b><\/h3>\n

                N\u1ee3 TK 642\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 2293 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/span><\/p>\n

                4.6. K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p cu\u1ed1i k\u1ef3<\/b><\/h3>\n

                N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 642<\/span><\/p>\n

                V. V\u00ed d\u1ee5 minh h\u1ecda h\u1ea1ch to\u00e1n TK 642 v\u00e0 l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n<\/b><\/h2>\n

                V\u00ed d\u1ee5 1<\/strong>: C\u00f4ng ty A tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 8\/2025 cho gi\u00e1m \u0111\u1ed1c v\u00e0 nh\u00e2n vi\u00ean ph\u00f2ng k\u1ebf to\u00e1n l\u00e0 80.000.000\u0111.<\/span><\/p>\n

                N\u1ee3 TK 642: 80.000.000\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 334: 80.000.000<\/span><\/p>\n

                V\u00ed d\u1ee5 2<\/strong>: C\u00f4ng ty thanh to\u00e1n ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng 30.000.000\u0111 b\u1eb1ng chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng.<\/span><\/p>\n

                N\u1ee3 TK 642: 30.000.000\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 112: 30.000.000<\/span><\/p>\n

                V\u00ed d\u1ee5 3<\/strong>: Kh\u1ea5u hao TSC\u0110 ph\u1ee5c v\u1ee5 b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd 10.000.000\u0111.<\/span><\/p>\n

                N\u1ee3 TK 642: 10.000.000\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 214: 10.000.000<\/span><\/p>\n

                V\u00ed d\u1ee5 4: Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (120.000.000\u0111) sang TK 911.<\/span><\/p>\n

                N\u1ee3 TK 911: 120.000.000\u00a0\u00a0<\/span><\/p>\n

                \u00a0\u00a0\u00a0C\u00f3 TK 642: 120.000.000<\/span><\/p>\n

                *L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n TK 642<\/span><\/p>\n

                  \n
                • C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 chi ph\u00ed b\u00e1n h\u00e0ng (TK 641) v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (TK 642) \u0111\u1ec3 kh\u00f4ng h\u1ea1ch to\u00e1n nh\u1ea7m.<\/span>
                  \n<\/span><\/li>\n
                • Chi ph\u00ed qu\u1ea3n l\u00fd ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p th\u00ec m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span>
                  \n<\/span><\/li>\n
                • Doanh nghi\u1ec7p c\u1ea7n m\u1edf s\u1ed5 chi ti\u1ebft theo t\u1eebng kho\u1ea3n m\u1ee5c \u0111\u1ec3 ti\u1ec7n ki\u1ec3m so\u00e1t v\u00e0 ph\u00e2n t\u00edch.<\/span>
                  \n<\/span><\/li>\n
                • N\u1ebfu \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133, ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t TK 642, c\u00f2n theo Th\u00f4ng t\u01b0 200 c\u00f3 th\u1ec3 chi ti\u1ebft th\u00eam c\u00e1c t\u00e0i kho\u1ea3n con.<\/span>
                  \n<\/span><\/li>\n<\/ul>\n

                  VI. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                  T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ph\u1ea3n \u00e1nh v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, minh b\u1ea1ch gi\u00fap:<\/span><\/p>\n

                    \n
                  • Doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/span>
                    \n<\/span><\/li>\n
                  • C\u01a1 quan thu\u1ebf d\u1ec5 d\u00e0ng ki\u1ec3m tra, h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span>
                    \n<\/span><\/li>\n
                  • Ban l\u00e3nh \u0111\u1ea1o c\u00f3 c\u01a1 s\u1edf ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb \u0111\u00fang \u0111\u1eafn.<\/span>
                    \n<\/span><\/li>\n<\/ul>\n

                    \u00a0N\u1eafm v\u1eefng c\u00e1ch h\u1ea1ch to\u00e1n TK 642 kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ebf to\u00e1n l\u00e0m vi\u1ec7c ch\u00ednh x\u00e1c m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed, t\u0103ng l\u1ee3i nhu\u1eadn v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung chia s\u1ebb v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 – TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u1ee7a K\u1ebf to\u00e1n – Ki\u1ec3m To\u00e1n MVA mang \u0111\u1ebfn cho \u0111\u1ed9c gi\u1ea3. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p cho qu\u00fd \u0111\u1ed9c gi\u1ea3 nh\u1eefng th\u00f4ng tin \u0111\u1ec3 hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 ki\u1ec3m to\u00e1n. B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu qu\u00fd \u0111\u1ed9c gi\u1ea3 c\u00f2n th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p, xin vui l\u00f2ng li\u00ean h\u1ec7 qua Hotline: 024.7109.7766 c\u1ee7a K\u1ebf to\u00e1n – Ki\u1ec3m To\u00e1n MVA \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed ngay l\u1eadp t\u1ee9c!<\/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.Trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p, vi\u1ec7c ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed l\u00e0 m\u1ed9t nhi\u1ec7m v\u1ee5 then ch\u1ed1t, b\u1edfi..<\/p>\n","protected":false},"author":1,"featured_media":12658,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"N\u1ebfu b\u1ea1n l\u00e0 1 k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a bi\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 - TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. C\u00f9ng tham kh\u1ea3o ngay nh\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 - TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p[:]\" \/>\n<meta property=\"og:description\" content=\"N\u1ebfu b\u1ea1n l\u00e0 1 k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a bi\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 - TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. C\u00f9ng tham kh\u1ea3o ngay nh\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-22T03:21:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-22T03:22:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/09\/cach-hach-toan-tai-khoan-642-dung.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"464\" \/>\n\t<meta property=\"og:image:height\" content=\"259\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 – TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\",\"datePublished\":\"2025-09-22T03:21:41+00:00\",\"dateModified\":\"2025-09-22T03:22:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/\"},\"wordCount\":1583,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/cach-hach-toan-tai-khoan-642-dung.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/\",\"name\":\"[:vi]C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 - TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p[:] - MVA Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/cach-hach-toan-tai-khoan-642-dung.jpg\",\"datePublished\":\"2025-09-22T03:21:41+00:00\",\"dateModified\":\"2025-09-22T03:22:12+00:00\",\"description\":\"N\u1ebfu b\u1ea1n l\u00e0 1 k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a bi\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 - TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. C\u00f9ng tham kh\u1ea3o ngay nh\u00e9.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/cach-hach-toan-tai-khoan-642-dung.jpg\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/cach-hach-toan-tai-khoan-642-dung.jpg\",\"width\":464,\"height\":259},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\\\/\\\/mva.vn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 – TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"name\":\"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mva.vn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\",\"name\":\"MVA Group\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"width\":239,\"height\":70,\"caption\":\"MVA Group\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\",\"name\":\"mvavietnam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"caption\":\"mvavietnam\"},\"url\":\"https:\\\/\\\/mva.vn\\\/en\\\/author\\\/mvavietnam\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"[:vi]C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 - TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p[:] - MVA Group","description":"N\u1ebfu b\u1ea1n l\u00e0 1 k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a bi\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 - TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. C\u00f9ng tham kh\u1ea3o ngay nh\u00e9.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/","og_locale":"en_US","og_type":"article","og_title":"[:vi]C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 - TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p[:]","og_description":"N\u1ebfu b\u1ea1n l\u00e0 1 k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a bi\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 - TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. C\u00f9ng tham kh\u1ea3o ngay nh\u00e9.","og_url":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/","og_site_name":"MVA Group","article_published_time":"2025-09-22T03:21:41+00:00","article_modified_time":"2025-09-22T03:22:12+00:00","og_image":[{"width":464,"height":259,"url":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/09\/cach-hach-toan-tai-khoan-642-dung.jpg","type":"image\/jpeg"}],"author":"mvavietnam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mvavietnam","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/#article","isPartOf":{"@id":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/"},"author":{"name":"mvavietnam","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719"},"headline":"C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 – TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p","datePublished":"2025-09-22T03:21:41+00:00","dateModified":"2025-09-22T03:22:12+00:00","mainEntityOfPage":{"@id":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/"},"wordCount":1583,"commentCount":0,"publisher":{"@id":"https:\/\/mva.vn\/#organization"},"image":{"@id":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/09\/cach-hach-toan-tai-khoan-642-dung.jpg","articleSection":["News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/","url":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/","name":"[:vi]C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 - TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p[:] - MVA Group","isPartOf":{"@id":"https:\/\/mva.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/#primaryimage"},"image":{"@id":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/09\/cach-hach-toan-tai-khoan-642-dung.jpg","datePublished":"2025-09-22T03:21:41+00:00","dateModified":"2025-09-22T03:22:12+00:00","description":"N\u1ebfu b\u1ea1n l\u00e0 1 k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a bi\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 - TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. C\u00f9ng tham kh\u1ea3o ngay nh\u00e9.","breadcrumb":{"@id":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/#primaryimage","url":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/09\/cach-hach-toan-tai-khoan-642-dung.jpg","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/09\/cach-hach-toan-tai-khoan-642-dung.jpg","width":464,"height":259},{"@type":"BreadcrumbList","@id":"https:\/\/mva.vn\/cach-hach-toan-tai-khoan-642-tk-chi-phi-quan-ly-doanh-nghiep\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/mva.vn\/"},{"@type":"ListItem","position":2,"name":"C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642 – TK chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p"}]},{"@type":"WebSite","@id":"https:\/\/mva.vn\/#website","url":"https:\/\/mva.vn\/","name":"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam","description":"","publisher":{"@id":"https:\/\/mva.vn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mva.vn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mva.vn\/#organization","name":"MVA Group","url":"https:\/\/mva.vn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/","url":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","width":239,"height":70,"caption":"MVA Group"},"image":{"@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719","name":"mvavietnam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","caption":"mvavietnam"},"url":"https:\/\/mva.vn\/en\/author\/mvavietnam\/"}]}},"_links":{"self":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/12657","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/comments?post=12657"}],"version-history":[{"count":2,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/12657\/revisions"}],"predecessor-version":[{"id":12661,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/12657\/revisions\/12661"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media\/12658"}],"wp:attachment":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media?parent=12657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/categories?post=12657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/tags?post=12657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}