{"id":3409,"date":"2020-11-13T21:14:44","date_gmt":"2020-11-13T14:14:44","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=3409"},"modified":"2021-07-20T15:47:32","modified_gmt":"2021-07-20T08:47:32","slug":"cong-viec-cua-mot-ke-toan-tong-hop-la-gi","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/cong-viec-cua-mot-ke-toan-tong-hop-la-gi\/","title":{"rendered":"<small><small>C\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec?<small><small>"},"content":{"rendered":"<p>K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c v\u00ed nh\u01b0 tay h\u00f2m ch\u00eca kh\u00e1 c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y c\u00e0ng tr\u1edf n\u00ean ch\u00ednh x\u00e1c v\u1edbi m\u1ed9t ng\u01b0\u1eddi <strong>k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/strong> V\u1eady c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed9t ng\u01b0\u1eddi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec?. <strong>Ng\u01b0\u1eddi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ea7n l\u00e0m nh\u1eefng g\u00ec?<\/strong><\/p>\n<p>C\u00f4ng ty k\u1ebf to\u00e1n GA Advisor s\u1ebd g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed9t ng\u01b0\u1eddi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/p>\n<h2><strong>1. C\u00f4ng vi\u1ec7c c\u1ee7a 1 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0m h\u00e0ng ng\u00e0y g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/h2>\n<ul>\n<li>Thu th\u1eadp, l\u01b0u tr\u1eef, x\u1eed l\u00fd c\u00e1c d\u1eef li\u1ec7u k\u1ebf to\u00e1n tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00e1t sinh. K\u1ebf to\u00e1n c\u1ea7n\u00a0 xem h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 h\u1ee3p l\u1ec7 \u0111\u1ec3 \u0111\u01b0a v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n hay kh\u00f4ng.<\/li>\n<li>L\u1eadp c\u00e1c phi\u1ebfu thu, chi, xu\u1ea5t h\u00e0ng, nh\u1eadp kho, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u1ea1i c\u00e1c th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh. K\u1ebf to\u00e1n c\u1ea7n tr\u00e1nh ch\u1eadm tr\u1ec5 d\u1eabn \u0111\u1ebfn vi\u1ec7c thi\u1ebfu s\u00f3t trong kh\u00e2u kh\u1edbp qu\u1ef9 h\u00e0ng ng\u00e0y,\u2026.<\/li>\n<li>V\u00e0o d\u1eef li\u1ec7u s\u1ed5 qu\u1ef9, s\u1ed5 ti\u1ec1n g\u1eedi v\u00e0 c\u00e1c s\u1ed5 li\u00ean quan kh\u00e1c.<\/li>\n<\/ul>\n<h2><strong>C\u00f4ng vi\u1ec7c c\u1ee7a 1 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0m h\u00e0ng th\u00e1ng: <\/strong><\/h2>\n<ul>\n<li>Theo d\u00f5i c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ph\u00e1t sinh th\u00e1ng n\u00e0o c\u1ea7n k\u00ea lu\u00f4n v\u00e0o th\u00e1ng \u0111\u00f3. L\u1eadp c\u00e1c t\u1edd khai thu\u1ebf GTGT, TNCN, TNDN, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (n\u1ebfu doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o theo th\u00e1ng).<\/li>\n<li>T\u00ednh l\u01b0\u01a1ng, th\u01b0\u1edfng, l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, <a href=\"https:\/\/gaadvisor.net\/wp-admin\/post.php?post=3001&amp;action=edit&amp;lang=vi\">b\u1ea3o hi\u1ec3m, ph\u1ee5 c\u1ea5p kh\u00e1c<\/a> \u0111\u1ec3 chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. T\u00ednh l\u1ea1i tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5,<\/li>\n<\/ul>\n<h2><strong>Nhi\u1ec7m v\u1ee5 c\u1ee7a 1 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p h\u00e0ng qu\u00fd: <\/strong><\/h2>\n<ul>\n<li>R\u00e0 so\u00e1t l\u1ea1i c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 l\u00ean t\u1edd khai GTGT h\u00e0ng qu\u00fd, t\u1ea1m t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN.<\/li>\n<li>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng qu\u00fd, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo y\u00eau c\u1ea7u c\u1ee7a Ban l\u00e3nh \u0111\u1ea1o.<\/li>\n<\/ul>\n<h2><strong>Nhi\u1ec7m v\u1ee5 c\u1ee7a 1 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p h\u00e0ng n\u0103m g\u1ed3m nh\u1eefng g\u00ec? <\/strong><\/h2>\n<h3><em><strong>\u0110\u1ea7u n\u0103m: <\/strong><\/em><\/h3>\n<ul>\n<li>K\u00ea khai, n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ea7u n\u0103m (c\u1ea7n ch\u00fa \u00fd h\u1ea1n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y 31\/1, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp k\u1ec3 t\u1eeb khi c\u00f3 gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh c\u1ea7n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i trong v\u00f2ng 30 ng\u00e0y).<\/li>\n<\/ul>\n<h3><em><strong>Cu\u1ed1i n\u0103m: <\/strong><\/em><\/h3>\n<ul>\n<li>N\u1ed9p t\u1edd khai thu\u1ebf <a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/thue-thu-nhap-ca-nhan-la-gi-cac-van-de-co-ban-ve-thue-thu-nhap-ca-nhan\/\">GTGT, TNCN<\/a> (th\u00e1ng 12 ho\u1eb7c qu\u00fd IV) v\u00e0 t\u1ea1m t\u00ednh thu\u1ebf TNDN (qu\u00fd IV) n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/li>\n<li>N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1edd khai thu\u1ebf TNDN, TNCN c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u00e0 h\u1ea1n n\u1ed9p 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li>K\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc<\/li>\n<\/ul>\n<p>\u0110\u00f3 l\u00e0 th\u1ed1ng k\u00ea nh\u1eefng c\u00f4ng vi\u1ec7c m\u00e0 m\u1ed9t ng\u01b0\u1eddi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. \u0110\u00e2y l\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t\u00a0 theo ng\u00e0y,, th\u00e1ng, qu\u00fd, n\u0103m. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 s\u1ebd quen thu\u1ed9c v\u1edbi c\u00e1c k\u1ebf to\u00e1n l\u00e2u n\u0103m, nh\u01b0ng l\u1ea1i g\u00e2y b\u1ed1i r\u1ed1i v\u1edbi c\u00e1c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p m\u1edbi v\u00e0o ngh\u1ec1.<\/p>\n<p>V\u1edbi nh\u1eefng doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, s\u1ebd th\u01b0\u1eddng ch\u1ec9 c\u00f3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00ec kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c kh\u00f4ng nhi\u1ec1u. V\u1edbi c\u00e1c doanh nghi\u1ec7p, t\u1eadp \u0111o\u00e0n l\u1edbn th\u00ec k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c chia nh\u1ecf \u0111\u1ec3 n\u1eafm c\u00e1c \u0111\u1ea7u vi\u1ec7c kh\u00e1c nha. C\u00e1c lo\u1ea1i k\u1ebf to\u00e1n nh\u01b0: <strong>K\u1ebf to\u00e1n thu\u1ebf, K\u1ebf to\u00e1n h\u00f3a \u0111\u01a1n, K\u1ebf to\u00e1n thu chi&#8230;.<\/strong><\/p>\n<h3>Tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/h3>\n<p><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/cap-nhat-quy-dinh-thue-mon-bai-moi-nhat-nam-2020\/\">C\u1eadp nh\u1eadt quy \u0111\u1ecbnh thu\u1ebf m\u00f4n b\u00e0i m\u1edbi nh\u1ea5t n\u0103m 2020 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/a><\/p>\n<p><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/9-cong-viec-ke-toan-thue-dam-nhiem\/\">9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i d\u1ecbch v\u1ee5 c\u1ee7a GA Accounting<\/a><\/p>\n<p><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/nhung-ky-nang-can-co-cua-mot-ke-toan-truong-gioi\/\">Nh\u1eefng k\u1ef9 n\u0103ng c\u1ea7n c\u00f3 c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n tr\u01b0\u1edfng gi\u1ecfi<\/a><\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/crm.slimsoft.vn\/gaadvisor\/forms\/wtl\/fc9d9f7077121215c99792ed67c80382\" width=\"600\" height=\"550\" frameborder=\"1\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c v\u00ed nh\u01b0 tay h\u00f2m ch\u00eca kh\u00e1 c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y c\u00e0ng tr\u1edf n\u00ean ch\u00ednh x\u00e1c v\u1edbi m\u1ed9t ng\u01b0\u1eddi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. V\u1eady c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed9t ng\u01b0\u1eddi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec?. Ng\u01b0\u1eddi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ea7n l\u00e0m nh\u1eefng g\u00ec? C\u00f4ng ty k\u1ebf to\u00e1n GA Advisor [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3412,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-3409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh-chung"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3409\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=3409"}],"version-history":[{"count":5,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3409\/revisions\/"}],"predecessor-version":[{"id":3421,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3409\/revisions\/3421\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/3412\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}