{"id":13499,"date":"2025-11-25T03:59:46","date_gmt":"2025-11-25T03:59:46","guid":{"rendered":"https:\/\/mva.vn\/?p=13499"},"modified":"2025-11-25T03:59:46","modified_gmt":"2025-11-25T03:59:46","slug":"vai-tro-cac-nghiep-vu-cong-viec-cua-ke-toan-cong-no-la-gi","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/vai-tro-cac-nghiep-vu-cong-viec-cua-ke-toan-cong-no-la-gi\/","title":{"rendered":"Vai tr\u00f2, c\u00e1c nghi\u1ec7p v\u1ee5 & c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 g\u00ec?"},"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 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, d\u00f9 l\u1edbn hay nh\u1ecf, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n lu\u00f4n gi\u1eef vai tr\u00f2 n\u00f2ng c\u1ed1t \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n minh b\u1ea1ch, s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh. Trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u00f3, <\/span>k\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/b> l\u00e0 m\u1ed9t v\u1ecb tr\u00ed r\u1ea5t quan tr\u1ecdng, tr\u1ef1c ti\u1ebfp theo d\u00f5i t\u00ecnh h\u00ecnh thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p. \u0110\u00e2y l\u00e0 b\u1ed9 ph\u1eadn \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kh\u1ea3 n\u0103ng thu h\u1ed3i v\u1ed1n, qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ph\u00f2ng ng\u1eeba r\u1ee7i ro n\u1ee3 x\u1ea5u v\u00e0 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh di\u1ec5n ra th\u00f4ng su\u1ed1t.<\/span><\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch vai tr\u00f2, nhi\u1ec7m v\u1ee5, nghi\u1ec7p v\u1ee5, c\u00e1c k\u1ef9 n\u0103ng c\u1ea7n c\u00f3, c\u00f9ng nh\u1eefng c\u1eadp nh\u1eadt m\u1edbi v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 theo xu h\u01b0\u1edbng hi\u1ec7n nay.<\/span><\/p>\n

I. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 g\u00ec?<\/b><\/h2>\n

K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 (Accountant Receivable & Payable) l\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch theo d\u00f5i, ghi nh\u1eadn v\u00e0 \u0111\u1ed1i chi\u1ebfu to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n:<\/span><\/p>\n

    \n
  • C\u00f4ng n\u1ee3 ph\u1ea3i thu (AR \u2013 Accounts Receivable)<\/b>: ti\u1ec1n kh\u00e1ch h\u00e0ng n\u1ee3 doanh nghi\u1ec7p.<\/span><\/li>\n
  • C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 (AP \u2013 Accounts Payable)<\/b>: ti\u1ec1n doanh nghi\u1ec7p n\u1ee3 nh\u00e0 cung c\u1ea5p, \u0111\u1ed1i t\u00e1c.<\/span><\/li>\n<\/ul>\n

    \"\"<\/p>\n

    N\u00f3i c\u00e1ch kh\u00e1c, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 \u201c\u0111\u1ea7u m\u1ed1i\u201d qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ti\u1ec1n ch\u01b0a thanh to\u00e1n, \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c:<\/span><\/p>\n

      \n
    • Theo d\u00f5i h\u1ee3p \u0111\u1ed3ng \u2013 h\u00f3a \u0111\u01a1n \u2013 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/li>\n
    • \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi kh\u00e1ch h\u00e0ng \u2013 nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n
    • Ki\u1ec3m so\u00e1t ti\u1ec1n thu \u2013 ti\u1ec1n chi \u0111\u00fang h\u1ea1n.<\/span><\/li>\n
    • \u0110\u1ea3m b\u1ea3o doanh nghi\u1ec7p kh\u00f4ng b\u1ecb chi\u1ebfm d\u1ee5ng v\u1ed1n v\u00e0 kh\u00f4ng \u0111\u1ec3 x\u1ea3y ra n\u1ee3 x\u1ea5u.<\/span><\/li>\n<\/ul>\n

      Trong b\u1ed1i c\u1ea3nh c\u1ea1nh tranh hi\u1ec7n nay, c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c xem l\u00e0 \u201chuy\u1ebft m\u1ea1ch t\u00e0i ch\u00ednh\u201d. Do \u0111\u00f3, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i ch\u00ednh x\u00e1c, trung th\u1ef1c, n\u1eafm r\u00f5 quy tr\u00ecnh v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch r\u1ee7i ro.<\/span><\/p>\n

      II. Vai tr\u00f2 quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 trong doanh nghi\u1ec7p<\/b><\/h2>\n

      2.1. \u0110\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh<\/b><\/h3>\n

      D\u00f2ng ti\u1ec1n y\u1ebfu, b\u1ecb chi\u1ebfm d\u1ee5ng v\u1ed1n ho\u1eb7c ch\u1eadm thu h\u1ed3i c\u00f4ng n\u1ee3 l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 gi\u00fap:<\/span><\/p>\n

        \n
      • Theo d\u00f5i t\u1eebng kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 theo th\u1eddi gian.<\/span><\/li>\n
      • Nh\u1eafc nh\u1edf c\u00f4ng n\u1ee3 \u0111\u1ebfn h\u1ea1n.<\/span><\/li>\n
      • H\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n cho doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n

        Nh\u1edd \u0111\u00f3, ban l\u00e3nh \u0111\u1ea1o lu\u00f4n n\u1eafm \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf theo t\u1eebng th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n

        2.2. Gi\u1ea3m thi\u1ec3u r\u1ee7i ro n\u1ee3 x\u1ea5u<\/b><\/h3>\n

        N\u1ee3 x\u1ea5u c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t v\u1ed1n, \u1ea3nh h\u01b0\u1edfng doanh thu v\u00e0 kh\u1ea3 n\u0103ng m\u1edf r\u1ed9ng kinh doanh. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 c\u00f3 nhi\u1ec7m v\u1ee5:<\/span><\/p>\n

          \n
        • Theo d\u00f5i tu\u1ed5i n\u1ee3 (aging report).<\/span><\/li>\n
        • \u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i t\u1eebng kho\u1ea3n.<\/span><\/li>\n
        • C\u1ea3nh b\u00e1o r\u1ee7i ro cho l\u00e3nh \u0111\u1ea1o.<\/span><\/li>\n
        • \u0110\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd n\u1ee3 kh\u00f3 \u0111\u00f2i.<\/span><\/li>\n<\/ul>\n

          2.3. Ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh x\u00e1c<\/b><\/h3>\n

          C\u00f4ng n\u1ee3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn:<\/span><\/p>\n

            \n
          • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n
          • B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/span><\/li>\n
          • Thu\u1ebf TNDN<\/span><\/li>\n
          • Thu\u1ebf GTGT<\/span><\/li>\n<\/ul>\n

            Sai s\u00f3t c\u00f4ng n\u1ee3 k\u00e9o theo sai h\u00e0ng lo\u1ea1t b\u00e1o c\u00e1o kh\u00e1c. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 gi\u00fap s\u1ed1 li\u1ec7u minh b\u1ea1ch, r\u00f5 r\u00e0ng.<\/span><\/p>\n

            2.4. L\u00e0m c\u1ea7u n\u1ed1i gi\u1eefa doanh nghi\u1ec7p \u2013 kh\u00e1ch h\u00e0ng \u2013 nh\u00e0 cung c\u1ea5p<\/b><\/h3>\n

            K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0m vi\u1ec7c v\u1edbi:<\/span><\/p>\n

              \n
            • Ph\u00f2ng kinh doanh<\/span><\/li>\n
            • B\u1ed9 ph\u1eadn mua h\u00e0ng<\/span><\/li>\n
            • B\u1ed9 ph\u1eadn kho<\/span><\/li>\n
            • Kh\u00e1ch h\u00e0ng & nh\u00e0 cung c\u1ea5p<\/span><\/li>\n<\/ul>\n

              \u0110\u1ea3m b\u1ea3o m\u1ecdi ch\u1ee9ng t\u1eeb v\u00e0 thanh to\u00e1n \u0111\u1ec1u \u0111\u00fang quy tr\u00ecnh. \u0110\u00e2y l\u00e0 v\u1ecb tr\u00ed quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng uy t\u00edn v\u00e0 quan h\u1ec7 h\u1ee3p t\u00e1c l\u00e2u d\u00e0i.<\/span><\/p>\n

              III. C\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 m\u1edbi nh\u1ea5t hi\u1ec7n nay<\/b><\/h2>\n

              D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng nghi\u1ec7p v\u1ee5 quan tr\u1ecdng nh\u1ea5t, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i h\u1ea7u h\u1ebft doanh nghi\u1ec7p theo quy \u0111\u1ecbnh v\u00e0 th\u1ef1c ti\u1ec5n k\u1ebf to\u00e1n.<\/span><\/p>\n

              3.1. Nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/b><\/h3>\n

              Bao g\u1ed3m:<\/span><\/p>\n

                \n
              • Theo d\u00f5i h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng<\/span><\/li>\n
              • Theo d\u00f5i h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t<\/span><\/li>\n
              • Ghi nh\u1eadn doanh thu theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/span><\/li>\n
              • Theo d\u00f5i c\u00e1c kho\u1ea3n kh\u00e1ch h\u00e0ng \u0111\u00e3 thanh to\u00e1n<\/span><\/li>\n
              • \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 (tu\u1ea7n\/th\u00e1ng\/qu\u00fd)<\/span><\/li>\n
              • G\u1eedi th\u00f4ng b\u00e1o c\u00f4ng n\u1ee3 \u0111\u1ebfn kh\u00e1ch h\u00e0ng<\/span><\/li>\n
              • Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 qu\u00e1 h\u1ea1n v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p thu h\u1ed3i<\/span><\/li>\n<\/ul>\n

                \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 ghi nh\u1eadn doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

                3.2. Nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/b><\/h3>\n

                Bao g\u1ed3m:<\/span><\/p>\n

                  \n
                • Theo d\u00f5i h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng<\/span><\/li>\n
                • Nh\u1eadp h\u00f3a \u0111\u01a1n mua h\u00e0ng l\u00ean h\u1ec7 th\u1ed1ng<\/span><\/li>\n
                • \u0110\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n v\u1edbi phi\u1ebfu nh\u1eadp kho<\/span><\/li>\n
                • Ki\u1ec3m so\u00e1t thanh to\u00e1n theo h\u1ea1n n\u1ee3<\/span><\/li>\n
                • L\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n \/ UNC cho nh\u00e0 cung c\u1ea5p<\/span><\/li>\n
                • Gi\u00e1m s\u00e1t c\u00f4ng n\u1ee3 ch\u01b0a thanh to\u00e1n, c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng<\/span><\/li>\n
                • Theo d\u00f5i c\u00f4ng n\u1ee3 \u0111\u1ea7u v\u00e0o t\u1eebng nh\u00e0 cung c\u1ea5p<\/span><\/li>\n<\/ul>\n

                  3.3. \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3<\/b><\/h3>\n

                  \u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 b\u1eaft bu\u1ed9c, th\u01b0\u1eddng th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

                    \n
                  • Cu\u1ed1i th\u00e1ng<\/span><\/li>\n
                  • Cu\u1ed1i qu\u00fd<\/span><\/li>\n
                  • Tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n n\u0103m<\/span><\/li>\n
                  • Tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/li>\n<\/ul>\n

                    Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp gi\u1eefa doanh nghi\u1ec7p \u2013 kh\u00e1ch h\u00e0ng \u2013 nh\u00e0 cung c\u1ea5p, tr\u00e1nh tranh ch\u1ea5p.<\/span><\/p>\n

                    3.4. Theo d\u00f5i h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng kh\u00e1ch h\u00e0ng<\/b><\/h3>\n

                    Nhi\u1ec1u doanh nghi\u1ec7p b\u00e1n h\u00e0ng c\u00f4ng n\u1ee3. K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i:<\/span><\/p>\n

                      \n
                    • Theo d\u00f5i h\u1ea1n m\u1ee9c n\u1ee3 t\u1eebng kh\u00e1ch h\u00e0ng<\/span><\/li>\n
                    • Ki\u1ec3m tra l\u1ecbch s\u1eed thanh to\u00e1n<\/span><\/li>\n
                    • C\u1ea3nh b\u00e1o r\u1ee7i ro tr\u01b0\u1edbc khi kinh doanh ti\u1ebfp t\u1ee5c giao h\u00e0ng<\/span><\/li>\n<\/ul>\n

                      3.5. X\u1eed l\u00fd n\u1ee3 kh\u00f3 \u0111\u00f2i \u2013 gi\u1ea3m tr\u1eeb doanh thu<\/b><\/h3>\n

                      Theo quy \u0111\u1ecbnh:<\/span><\/p>\n

                        \n
                      • N\u1ee3 qu\u00e1 6 th\u00e1ng \u2192 c\u1ea3nh b\u00e1o<\/span>\n

                        <\/span><\/li>\n

                      • N\u1ee3 tr\u00ean 12 th\u00e1ng \u2192 ph\u00e2n lo\u1ea1i n\u1ee3 kh\u00f3 \u0111\u00f2i<\/span><\/li>\n
                      • Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u (theo Th\u00f4ng t\u01b0 48\/2019\/TT-BTC)<\/span><\/li>\n<\/ul>\n

                        K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ed1i h\u1ee3p v\u1edbi ph\u00e1p ch\u1ebf\/kinh doanh \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/span><\/p>\n

                        3.6. L\u1eadp b\u00e1o c\u00e1o c\u00f4ng n\u1ee3<\/b><\/h3>\n

                        C\u00e1c b\u00e1o c\u00e1o quan tr\u1ecdng g\u1ed3m:<\/span><\/p>\n

                          \n
                        • B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/span><\/li>\n
                        • B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/li>\n
                        • B\u00e1o c\u00e1o tu\u1ed5i n\u1ee3<\/span><\/li>\n
                        • B\u00e1o c\u00e1o c\u00f4ng n\u1ee3 chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/li>\n
                        • B\u00e1o c\u00e1o c\u00f4ng n\u1ee3 qu\u00e1 h\u1ea1n<\/span><\/li>\n
                        • B\u00e1o c\u00e1o c\u00f4ng n\u1ee3 theo khu v\u1ef1c \/ nh\u00e2n vi\u00ean kinh doanh<\/span><\/li>\n<\/ul>\n

                          IV. C\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y \u2013 h\u00e0ng tu\u1ea7n \u2013 h\u00e0ng th\u00e1ng c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/b><\/h2>\n

                          4.1. C\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y<\/b><\/h3>\n
                            \n
                          • Ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra<\/span><\/li>\n
                          • Ghi nh\u1eadn c\u00f4ng n\u1ee3 tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n
                          • C\u1eadp nh\u1eadt ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/li>\n
                          • \u0110\u1ed1i chi\u1ebfu nhanh v\u1edbi b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng \u2013 kho<\/span><\/li>\n
                          • Nh\u1eafc n\u1ee3 c\u00e1c kho\u1ea3n \u0111\u1ebfn h\u1ea1n<\/span><\/li>\n
                          • Chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb chi ti\u1ec1n \/ thu ti\u1ec1n<\/span><\/li>\n<\/ul>\n

                            4.2. C\u00f4ng vi\u1ec7c h\u00e0ng tu\u1ea7n<\/b><\/h3>\n
                              \n
                            • T\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o c\u00f4ng n\u1ee3 theo tu\u1ea7n<\/span><\/li>\n
                            • \u0110\u1ed1i chi\u1ebfu t\u1ea1m th\u1eddi v\u1edbi kinh doanh<\/span><\/li>\n
                            • Ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n n\u1ee3 s\u1eafp \u0111\u1ebfn h\u1ea1n<\/span><\/li>\n
                            • G\u1eedi danh s\u00e1ch c\u00f4ng n\u1ee3 cho tr\u01b0\u1edfng ph\u00f2ng\/k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/li>\n<\/ul>\n

                              4.3. C\u00f4ng vi\u1ec7c h\u00e0ng th\u00e1ng<\/b><\/h3>\n
                                \n
                              • \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng \u2013 nh\u00e0 cung c\u1ea5p<\/span><\/li>\n
                              • Ki\u1ec3m tra kh\u1edbp h\u00f3a \u0111\u01a1n \u2013 phi\u1ebfu nh\u1eadp \u2013 h\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n
                              • L\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3<\/span><\/li>\n
                              • L\u1eadp b\u00e1o c\u00e1o tu\u1ed5i n\u1ee3, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro<\/span><\/li>\n
                              • Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u cho b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n

                                V. K\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 hi\u1ec7n nay<\/b><\/h2>\n

                                5.1. C\u1ea9n th\u1eadn \u2013 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i<\/b><\/h3>\n

                                C\u00f4ng n\u1ee3 sai 1 s\u1ed1 c\u0169ng k\u00e9o theo sai b\u00e1o c\u00e1o, sai thu\u1ebf v\u00e0 g\u00e2y tranh ch\u1ea5p v\u1edbi \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n

                                5.2. Kh\u1ea3 n\u0103ng giao ti\u1ebfp \u2013 \u0111\u00e0m ph\u00e1n t\u1ed1t<\/b><\/h3>\n

                                K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 th\u01b0\u1eddng xuy\u00ean l\u00e0m vi\u1ec7c v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p.<\/span><\/p>\n

                                5.3. N\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n, thanh to\u00e1n<\/b><\/h3>\n

                                \u0110\u1eb7c bi\u1ec7t<\/strong>:<\/span><\/p>\n

                                  \n
                                • Lu\u1eadt thu\u1ebf GTGT<\/span><\/li>\n
                                • Lu\u1eadt thu\u1ebf TNDN<\/span><\/li>\n
                                • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n
                                • Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/span><\/li>\n<\/ul>\n

                                  5.4. Th\u00e0nh th\u1ea1o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/b><\/h3>\n

                                  Nh\u01b0:<\/strong><\/p>\n

                                    \n
                                  • MISA<\/span><\/li>\n
                                  • Fast<\/span><\/li>\n
                                  • Bravo<\/span><\/li>\n
                                  • 3TSoft<\/span><\/li>\n
                                  • LinkQ<\/span><\/li>\n<\/ul>\n

                                    VI. Nh\u1eefng c\u1eadp nh\u1eadt m\u1edbi trong nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 hi\u1ec7n nay<\/b><\/h2>\n

                                    6.1. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 100%<\/b><\/h3>\n

                                    K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 c\u1ea7n x\u1eed l\u00fd:<\/span><\/p>\n

                                      \n
                                    • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/span><\/li>\n
                                    • H\u00f3a \u0111\u01a1n c\u00f3 m\u00e3\/kh\u00f4ng m\u00e3<\/span><\/li>\n
                                    • Tra c\u1ee9u h\u00f3a \u0111\u01a1n VNPT, Viettel, BKAV\u2026<\/span><\/li>\n<\/ul>\n

                                      6.2. Thanh to\u00e1n qua ng\u00e2n h\u00e0ng b\u1eaft bu\u1ed9c v\u1edbi h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u<\/b><\/h3>\n

                                      \u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT v\u00e0 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

                                      6.3. T\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00f4ng n\u1ee3 b\u1eb1ng ph\u1ea7n m\u1ec1m<\/b><\/h3>\n

                                      Xu h\u01b0\u1edbng m\u1edbi:<\/span><\/p>\n

                                        \n
                                      • Theo d\u00f5i h\u1ea1n n\u1ee3 t\u1ef1 \u0111\u1ed9ng<\/span><\/li>\n
                                      • G\u1eedi email nh\u1eafc c\u00f4ng n\u1ee3 t\u1ef1 \u0111\u1ed9ng<\/span><\/li>\n
                                      • Xu\u1ea5t b\u00e1o c\u00e1o c\u00f4ng n\u1ee3 nhanh ch\u1ec9 b\u1eb1ng 1 thao t\u00e1c<\/span><\/li>\n<\/ul>\n

                                        6.4. Chu\u1ea9n h\u00f3a quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b><\/h3>\n

                                        Doanh nghi\u1ec7p ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t:<\/span><\/p>\n

                                          \n
                                        • Quy tr\u00ecnh t\u1ea1m \u1ee9ng<\/span><\/li>\n
                                        • Quy tr\u00ecnh thanh to\u00e1n<\/span><\/li>\n
                                        • Quy tr\u00ecnh duy\u1ec7t c\u00f4ng n\u1ee3<\/span><\/li>\n
                                        • Quy tr\u00ecnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n<\/span><\/li>\n<\/ul>\n

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

                                          K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 v\u1ecb tr\u00ed quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn:<\/span><\/p>\n

                                            \n
                                          • D\u00f2ng ti\u1ec1n<\/span><\/li>\n
                                          • Hi\u1ec7u qu\u1ea3 kinh doanh<\/span><\/li>\n
                                          • Uy t\u00edn doanh nghi\u1ec7p<\/span><\/li>\n
                                          • S\u1ef1 minh b\u1ea1ch t\u00e0i ch\u00ednh<\/span><\/li>\n
                                          • Quan h\u1ec7 kh\u00e1ch h\u00e0ng \u2013 nh\u00e0 cung c\u1ea5p<\/span><\/li>\n<\/ul>\n

                                            Trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng c\u1ea1nh tranh, vi\u1ec7c x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 chuy\u00ean nghi\u1ec7p, k\u1ef7 lu\u1eadt v\u00e0 ch\u00ednh x\u00e1c l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n. Ng\u01b0\u1eddi l\u00e0m c\u00f4ng n\u1ee3 kh\u00f4ng ch\u1ec9 nh\u1eadp s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n ph\u00e2n t\u00edch, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/p>\n

                                            Doanh nghi\u1ec7p n\u00e0o qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 t\u1ed1t s\u1ebd lu\u00f4n ch\u1ee7 \u0111\u1ed9ng trong d\u00f2ng ti\u1ec1n, h\u1ea1n ch\u1ebf n\u1ee3 x\u1ea5u v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/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 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, d\u00f9 l\u1edbn hay nh\u1ecf, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n lu\u00f4n gi\u1eef vai tr\u00f2 n\u00f2ng c\u1ed1t \u0111\u1ea3m b\u1ea3o..<\/p>\n","protected":false},"author":1,"featured_media":13500,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Vai tr\u00f2, c\u00e1c nghi\u1ec7p v\u1ee5 & c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 g\u00ec? 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