{"id":234750,"date":"2024-11-08T16:56:51","date_gmt":"2024-11-08T09:56:51","guid":{"rendered":"https:\/\/gtax.vn\/?p=234750"},"modified":"2024-11-26T10:16:24","modified_gmt":"2024-11-26T03:16:24","slug":"tai-khoan-chi-phi","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/","title":{"rendered":"Nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed"},"content":{"rendered":"<p><span style=\"color: #000000;\">Nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n chi ti\u00eau c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 nh\u00f3m t\u00e0i kho\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, t\u1eeb \u0111\u00f3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin m\u00e0 Gtax \u0111\u00e3 t\u1ed5ng h\u1ee3p \u0111\u1ec3 gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed v\u00e0 c\u00e1ch qu\u1ea3n l\u00fd ch\u00fang.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#1_Tai_khoan_chi_phi_la_gi\" >1. T\u00e0i kho\u1ea3n chi ph\u00ed l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#11_Khai_niem\" >1.1 Kh\u00e1i ni\u1ec7m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#12_Muc_dich_cua_nhom_tai_khoan_chi_phi\" >1.2 M\u1ee5c \u0111\u00edch c\u1ee7a nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#2_Phan_loai_tai_khoan_chi_phi\" >2. Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#Tai_khoan_611_%E2%80%93_Mua_hang\" >T\u00e0i kho\u1ea3n 611 \u2013 Mua h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#Tai_khoan_621_%E2%80%93_Chi_phi_nguyen_lieu_va_vat_lieu_su_dung_truc_tiep\" >T\u00e0i kho\u1ea3n 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u v\u00e0 v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#Tai_khoan_622_%E2%80%93_Chi_phi_lao_dong_truc_tiep\" >T\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#Tai_khoan_623_%E2%80%93_Chi_phi_su_dung_may_moc_thi_cong\" >T\u00e0i kho\u1ea3n 623 \u2013 Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y m\u00f3c thi c\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#Tai_khoan_627_%E2%80%93_Chi_phi_san_xuat_chung\" >T\u00e0i kho\u1ea3n 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#Tai_khoan_631_%E2%80%93_Chi_phi_san_xuat_thanh_pham\" >T\u00e0i kho\u1ea3n 631 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t th\u00e0nh ph\u1ea9m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#Tai_khoan_632_%E2%80%93_Gia_von_hang_ban\" >T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#Tai_khoan_635_%E2%80%93_Chi_phi_tai_chinh\" >T\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#Tai_khoan_641_%E2%80%93_Chi_phi_ban_hang\" >T\u00e0i kho\u1ea3n 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#Tai_khoan_642_%E2%80%93_Chi_phi_quan_ly_doanh_nghiep\" >T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#3_Tong_quan_ve_cach_hach_toan_ke_toan_chi_phi\" >3. T\u1ed5ng quan v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n chi ph\u00ed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#31_Cac_buoc_hach_toan_chi_phi_trong_ke_toan\" >3.1 C\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n chi ph\u00ed trong k\u1ebf to\u00e1n:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#32_Hai_phuong_phap_hach_toan_chi_phi\" >3.2 Hai ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n chi ph\u00ed:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#33_Cac_tai_khoan_ke_toan_chi_phi_pho_bien\" >3.3 C\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n chi ph\u00ed ph\u1ed5 bi\u1ebfn:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/#34_Loi_ich_cua_hach_toan_chi_phi\" >3.4 L\u1ee3i \u00edch c\u1ee7a h\u1ea1ch to\u00e1n chi ph\u00ed:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Tai_khoan_chi_phi_la_gi\"><\/span><span style=\"color: #000000;\"><span id=\"1_Tai_khoan_chi_phi_la_gi\" class=\"ez-toc-section\"><\/span>1. T\u00e0i kho\u1ea3n chi ph\u00ed l\u00e0 g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"11_Khai_niem\"><\/span><span style=\"color: #000000;\">1.1 Kh\u00e1i ni\u1ec7m<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n chi ph\u00ed l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ti\u00eau ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh chi ti\u1ebft t\u1eebng lo\u1ea1i chi ph\u00ed, t\u1eeb nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, \u0111\u1ebfn c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Muc_dich_cua_nhom_tai_khoan_chi_phi\"><\/span><span style=\"color: #000000;\">1.2 M\u1ee5c \u0111\u00edch c\u1ee7a nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed gi\u00fap theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh, qu\u1ea3n l\u00fd v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a doanh nghi\u1ec7p. M\u1ee5c ti\u00eau c\u1ee7a nh\u00f3m t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 cung c\u1ea5p th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 vi\u1ec7c <a href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/\">l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd h\u1ee3p l\u00fd.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-234751 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/dich-thuat-chuyen-nganh-kiem-toan-ke-toan.jpg\" alt=\"1. T\u00e0i kho\u1ea3n chi ph\u00ed l\u00e0 g\u00ec?\" width=\"1024\" height=\"680\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/dich-thuat-chuyen-nganh-kiem-toan-ke-toan.jpg 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/dich-thuat-chuyen-nganh-kiem-toan-ke-toan-300x199.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/dich-thuat-chuyen-nganh-kiem-toan-ke-toan-768x510.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Phan_loai_tai_khoan_chi_phi\"><\/span><span style=\"color: #000000;\"><span id=\"2_Phan_loai_tai_khoan_chi_phi\" class=\"ez-toc-section\"><\/span>2. Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\"><strong>Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed<\/strong> l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 c\u00e1ch qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n chi ti\u00eau trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u1ee5 th\u1ec3, t\u00e0i kho\u1ea3n chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 611<\/strong>: Mua h\u00e0ng<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 621<\/strong>: Chi ph\u00ed nguy\u00ean li\u1ec7u v\u00e0 v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 622<\/strong>: Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 623<\/strong>: Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 627<\/strong>: Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 631<\/strong>: Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 632<\/strong>: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 635<\/strong>: Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 641<\/strong>: Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 642<\/strong>: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb <strong>611<\/strong> \u0111\u1ebfn <strong>642<\/strong>, \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 <strong>200\/2014\/TT-BTC<\/strong> v\u00e0 Th\u00f4ng t\u01b0 <strong>53\/2016\/TT-BTC<\/strong>.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-234752 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/photo-1675758521272-1675758521427324105395.webp\" alt=\"2. Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed\" width=\"600\" height=\"351\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/photo-1675758521272-1675758521427324105395.webp 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/photo-1675758521272-1675758521427324105395-300x176.webp 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_611_%E2%80%93_Mua_hang\"><\/span><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 611 \u2013 Mua h\u00e0ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng h\u00f3a khi ch\u00fang \u0111\u01b0\u1ee3c mua, nh\u1eadp kho ho\u1eb7c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng trong k\u1ef3. T\u00e0i kho\u1ea3n <strong>611<\/strong> ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p <strong>ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/strong> \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n<p><span style=\"color: #000000;\">Gi\u00e1 tr\u1ecb c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng h\u00f3a mua v\u00e0o ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo <strong>gi\u00e1 g\u1ed1c<\/strong>.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_621_%E2%80%93_Chi_phi_nguyen_lieu_va_vat_lieu_su_dung_truc_tiep\"><\/span><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u v\u00e0 v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y ghi nh\u1eadn chi ph\u00ed li\u00ean quan \u0111\u1ebfn nguy\u00ean li\u1ec7u v\u00e0 v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 trong c\u00e1c ng\u00e0nh nh\u01b0 c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng, n\u00f4ng l\u00e2m ng\u01b0 nghi\u1ec7p, giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1ch s\u1ea1n, du l\u1ecbch, v.v.<\/span><\/p>\n<p><span style=\"color: #000000;\">Chi ph\u00ed nguy\u00ean li\u1ec7u v\u00e0 v\u1eadt li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh theo <strong>gi\u00e1 th\u1ef1c t\u1ebf<\/strong> t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t kho.<\/span><\/p>\n<p>Xem th\u00eam: Kh\u00e1i ni\u1ec7m <a href=\"https:\/\/gtax.vn\/english\/tai-khoan-hang-ton-kho\/\">t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho<\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_622_%E2%80%93_Chi_phi_lao_dong_truc_tiep\"><\/span><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y ghi nh\u1eadn chi ph\u00ed li\u00ean quan \u0111\u1ebfn nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5. Chi ph\u00ed n\u00e0y bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n chi tr\u1ea3 cho nh\u00e2n vi\u00ean kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp v\u00e0o s\u1ea3n xu\u1ea5t nh\u01b0 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ho\u1eb7c nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_623_%E2%80%93_Chi_phi_su_dung_may_moc_thi_cong\"><\/span><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 623 \u2013 Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y m\u00f3c thi c\u00f4ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y t\u1ed5ng h\u1ee3p chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng m\u00e1y m\u00f3c, xe c\u1ed9 v\u00e0 c\u00e1c thi\u1ebft b\u1ecb thi c\u00f4ng trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi k\u1ebft h\u1ee3p th\u1ee7 c\u00f4ng v\u00e0 m\u00e1y m\u00f3c trong qu\u00e1 tr\u00ecnh thi c\u00f4ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">Chi ph\u00ed b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch kh\u00e1c cho c\u00f4ng nh\u00e2n s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed n\u00e0y. N\u1ebfu chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng v\u01b0\u1ee3t m\u1ee9c b\u00ecnh th\u01b0\u1eddng, ch\u00fang s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n <strong>632<\/strong>.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_627_%E2%80%93_Chi_phi_san_xuat_chung\"><\/span><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n chi ph\u00ed n\u00e0y ghi nh\u1eadn chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t chung c\u1ee7a ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, \u0111\u1ed9i nh\u00f3m, c\u00f4ng tr\u01b0\u1eddng, v.v. Bao g\u1ed3m l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_631_%E2%80%93_Chi_phi_san_xuat_thanh_pham\"><\/span><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 631 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t th\u00e0nh ph\u1ea9m<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y t\u1ed5ng h\u1ee3p c\u00e1c chi ph\u00ed \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, bao g\u1ed3m chi ph\u00ed nguy\u00ean li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y m\u00f3c thi c\u00f4ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. Tuy nhi\u00ean, c\u00e1c chi ph\u00ed nh\u01b0 chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_632_%E2%80%93_Gia_von_hang_ban\"><\/span><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y ghi nh\u1eadn gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n ho\u1eb7c thanh l\u00fd trong k\u1ef3. Ngo\u00e0i ra, t\u00e0i kho\u1ea3n chi ph\u00ed n\u00e0y c\u0169ng ghi nh\u1eadn chi ph\u00ed li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, bao g\u1ed3m chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec, v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_635_%E2%80%93_Chi_phi_tai_chinh\"><\/span><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y ghi nh\u1eadn chi ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, bao g\u1ed3m chi ph\u00ed vay v\u1ed1n, chi ph\u00ed \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, chi ph\u00ed g\u00f3p v\u1ed1n li\u00ean doanh v\u00e0 li\u00ean k\u1ebft, l\u1ed7 t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n, v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_641_%E2%80%93_Chi_phi_ban_hang\"><\/span><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y ghi nh\u1eadn c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m chi ph\u00ed qu\u1ea3ng c\u00e1o, chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, hoa h\u1ed3ng b\u00e1n h\u00e0ng, chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a, \u0111\u00f3ng g\u00f3i, v.v.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_642_%E2%80%93_Chi_phi_quan_ly_doanh_nghiep\"><\/span><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y ghi nh\u1eadn c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m chi ph\u00ed l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, chi ph\u00ed v\u0103n ph\u00f2ng, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, thu\u1ebf m\u00f4n b\u00e0i, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, b\u1ea3o hi\u1ec3m, v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed<\/strong> l\u00e0 c\u00f4ng c\u1ee5 thi\u1ebft y\u1ebfu gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed n\u00e0y l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 c\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-234753 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/nganh-ke-toan-1.jpg\" alt=\"2. Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed\" width=\"752\" height=\"522\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/nganh-ke-toan-1.jpg 752w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/nganh-ke-toan-1-300x208.jpg 300w\" sizes=\"(max-width: 752px) 100vw, 752px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Tong_quan_ve_cach_hach_toan_ke_toan_chi_phi\"><\/span><span style=\"color: #000000;\"><span id=\"3_Tong_quan_ve_cach_hach_toan_ke_toan_chi_phi\" class=\"ez-toc-section\"><\/span>3. T\u1ed5ng quan v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n chi ph\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\"><strong>T\u1ed5ng quan v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n chi ph\u00ed<\/strong> l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft ch\u00ednh x\u00e1c v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c kho\u1ea3n chi ti\u00eau. Vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ebd \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"31_Cac_buoc_hach_toan_chi_phi_trong_ke_toan\"><\/span><span style=\"color: #000000;\">3.1 C\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n chi ph\u00ed trong k\u1ebf to\u00e1n:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><span style=\"color: #000000;\"><strong>Thu th\u1eadp d\u1eef li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb<\/strong>: \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 r\u1ea5t quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed. T\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed ph\u00e1t sinh \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng, phi\u1ebfu chi, v.v. Do \u0111\u00f3, vi\u1ec7c thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn th\u00f4ng tin chi ph\u00ed<\/strong>: Sau khi thu th\u1eadp ch\u1ee9ng t\u1eeb, k\u1ebf to\u00e1n c\u1ea7n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 ghi ch\u00e9p c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh v\u00e0o c\u00e1c s\u1ed5 k\u1ebf to\u00e1n nh\u01b0:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>S\u1ed5 nh\u1eadt k\u00fd t\u1ed5ng h\u1ee3p<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>S\u1ed5 chi ti\u1ebft chi ph\u00ed<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>S\u1ed5 t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Vi\u1ec7c ghi ch\u00e9p c\u1ea9n th\u1eadn v\u00e0 ch\u00ednh x\u00e1c gi\u00fap theo d\u00f5i chi ph\u00ed trong t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n chi ti\u00eau ph\u00e1t sinh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u chi ph\u00ed<\/strong>: H\u1eb1ng ng\u00e0y ho\u1eb7c v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u00e1c b\u00e1o c\u00e1o chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 t\u1ed5ng h\u1ee3p. C\u00e1c b\u00e1o c\u00e1o n\u00e0y bao g\u1ed3m b\u00e1o c\u00e1o chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c d\u1ecbch v\u1ee5, b\u00e1o c\u00e1o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"32_Hai_phuong_phap_hach_toan_chi_phi\"><\/span><span style=\"color: #000000;\">3.2 Hai ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n chi ph\u00ed:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><span style=\"color: #000000;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i chi ph\u00ed theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed (v\u00ed d\u1ee5 nh\u01b0 t\u1eebng ph\u00f2ng ban, d\u1ef1 \u00e1n, ho\u1eb7c s\u1ea3n ph\u1ea9m). C\u00e1c chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 tr\u1ef1c ti\u1ebfp cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed m\u00e0 kh\u00f4ng c\u1ea7n qua b\u01b0\u1edbc trung gian.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i chi ph\u00ed theo ch\u1ee9c n\u0103ng c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p. Trong ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, c\u00e1c chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed d\u1ef1a tr\u00ean m\u1ed9t ti\u00eau ch\u00ed ph\u00e2n b\u1ed5 c\u1ee5 th\u1ec3 (ch\u1eb3ng h\u1ea1n nh\u01b0 s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c, di\u1ec7n t\u00edch s\u1eed d\u1ee5ng, ho\u1eb7c doanh thu c\u1ee7a b\u1ed9 ph\u1eadn).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-234754 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-accountant-doodle-hand-drawn-art-illustration-png-image_6846103-1024x1024.png\" alt=\"3. T\u1ed5ng quan v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n chi ph\u00ed\" width=\"1024\" height=\"1024\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-accountant-doodle-hand-drawn-art-illustration-png-image_6846103-1024x1024.png 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-accountant-doodle-hand-drawn-art-illustration-png-image_6846103-300x300.png 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-accountant-doodle-hand-drawn-art-illustration-png-image_6846103-150x150.png 150w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-accountant-doodle-hand-drawn-art-illustration-png-image_6846103-768x768.png 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-accountant-doodle-hand-drawn-art-illustration-png-image_6846103.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"33_Cac_tai_khoan_ke_toan_chi_phi_pho_bien\"><\/span><span style=\"color: #000000;\">3.3 C\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n chi ph\u00ed ph\u1ed5 bi\u1ebfn:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n chi ph\u00ed 621<\/strong>: Chi ph\u00ed nguy\u00ean li\u1ec7u v\u00e0 v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n chi ph\u00ed 622<\/strong>: Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n chi ph\u00ed 623<\/strong>: Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n chi ph\u00ed 627<\/strong>: Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n chi ph\u00ed 641<\/strong>: Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n chi ph\u00ed 642<\/strong>: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u00fang c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed n\u00e0y gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n c\u00e1c kho\u1ea3n chi ti\u00eau v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft chi ph\u00ed trong t\u1eebng b\u1ed9 ph\u1eadn, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"34_Loi_ich_cua_hach_toan_chi_phi\"><\/span><span style=\"color: #000000;\">3.4 L\u1ee3i \u00edch c\u1ee7a h\u1ea1ch to\u00e1n chi ph\u00ed:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n chi ph\u00ed l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 <strong>ki\u1ec3m so\u00e1t chi ph\u00ed<\/strong> v\u00e0 \u0111\u01b0a ra c\u00e1c <strong>quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c<\/strong>. Quy tr\u00ecnh n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p><span style=\"color: #000000;\">Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 trong vi\u1ec7c <strong>l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>, <strong>ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong> v\u00e0 <strong>l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh<\/strong>.<\/span><\/p>\n<p><span style=\"color: #000000;\"><a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i t\u1ea1i Gtax<\/a> mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n cho doanh nghi\u1ec7p. Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1eeb ghi ch\u00e9p s\u1ed5 s\u00e1ch, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p c\u1ee7a Gtax \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed cho kh\u00e1ch h\u00e0ng. V\u1edbi kinh nghi\u1ec7m l\u00e2u n\u0103m, Gtax gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh. D\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i ph\u00f9 h\u1ee3p v\u1edbi m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn. Li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua hotline 0932.362.514 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<br \/>\n<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n chi ti\u00eau c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 nh\u00f3m t\u00e0i kho\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, t\u1eeb \u0111\u00f3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin m\u00e0 [&#8230;]\n","protected":false},"author":1,"featured_media":234753,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-234750","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234750"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=234750"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234750\/revisions"}],"predecessor-version":[{"id":235424,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234750\/revisions\/235424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/234753"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=234750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=234750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=234750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}