{"id":4062,"date":"2022-03-16T14:25:59","date_gmt":"2022-03-16T07:25:59","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=4062"},"modified":"2022-03-16T14:25:59","modified_gmt":"2022-03-16T07:25:59","slug":"nhung-cong-viec-cua-ke-toan-thanh-toan-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thanh-toan\/nhung-cong-viec-cua-ke-toan-thanh-toan-trong-doanh-nghiep\/","title":{"rendered":"Nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thanh to\u00e1n trong doanh nghi\u1ec7p"},"content":{"rendered":"

Trong doanh nghi\u1ec7p k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 kh\u00e1 quan tr\u1ecdng, m\u1ed7i ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n s\u1ebd \u0111\u1ea3m nhi\u1ec7m c\u00e1c nhi\u1ec7m v\u1ee5, c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n kh\u00e1c nhau. M\u1ed9t trong nh\u1eefng ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong doanh nghi\u1ec7p \u0111\u00f3 l\u00e0 k\u1ebf to\u00e1n thanh to\u00e1n. V\u1eady c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thanh to\u00e1n trong doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng vi\u1ec7c g\u00ec? M\u1eddi b\u1ea1n c\u00f9ng tham kh\u1ea3o b\u00e0i vi\u1ebft ch\u00fang t\u00f4i c\u1eadp nh\u1eadt d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n nh\u00e9.<\/p>\n

1. K\u1ebf to\u00e1n thanh to\u00e1n l\u00e0 g\u00ec?<\/h2>\n
\"khai-niem-ve-ke-toan-thanh-toan\"

Kh\u00e1i ni\u1ec7m v\u1ec1 k\u1ebf to\u00e1n thanh to\u00e1n<\/p><\/div>\n

K\u1ebf to\u00e1n thanh to\u00e1n trong doanh nghi\u1ec7p l\u00e0 v\u1ecb tr\u00ed th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c nh\u01b0 l\u1eadp ch\u1ee9ng t\u1eeb v\u1ec1 thu, chi khi c\u00f3 c\u00e1c nhu c\u1ea7u thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n ho\u1eb7c ti\u1ec1n m\u1eb7t; Ngo\u00e0i ra c\u00f2n c\u00f3 c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c nh\u01b0 t\u1ed5ng h\u1ee3p, theo d\u00f5i, h\u1ea1ch to\u00e1n nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn thanh to\u00e1n, nh\u1eefng nghi\u1ec7p v\u1ee5 v\u1ec1 t\u00e0i ch\u00ednh \u2013 kinh t\u1ebf \u1edf ngo\u00e0i v\u00e0 trong doanh nghi\u1ec7p. Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, khi c\u00f3 c\u00e1c vi\u1ec7c li\u00ean quan \u0111\u1ebfn ti\u1ec1n c\u1ea7n thanh to\u00e1n th\u00ec k\u1ebf to\u00e1n thanh to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u1ea5y.<\/p>\n

2. C\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thanh to\u00e1n trong doanh nghi\u1ec7p<\/h2>\n
\"quy-trinh-ke-toan-thanh-toan\"

Quy tri\u0300nh k\u00ea\u0301 toa\u0301n thanh toa\u0301n<\/p><\/div>\n

Nhi\u1ec1u ng\u01b0\u1eddi th\u1eafc m\u1eafc trong doanh nghi\u1ec7p c\u00f3 k\u1ebf to\u00e1n r\u1ed3i, sao l\u1ea1i c\u1ea7n k\u1ebf to\u00e1n thanh to\u00e1n, c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a h\u1ecd l\u00e0 l\u00e0m nh\u1eefng vi\u1ec7c g\u00ec? D\u01b0\u1edbi \u0111\u00e2y ch\u00fang t\u00f4i chia s\u1ebb chi ti\u1ebft v\u1ec1 c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n thanh to\u00e1n trong doanh nghi\u1ec7p.<\/p>\n

    \n
  • Th\u1ee9 nh\u1ea5t, k\u1ebf to\u00e1n thanh to\u00e1n ki\u1ec3m so\u00e1t quy tr\u00ecnh c\u1ee7a k\u1ebf to\u00e1n.\n
      \n
    • Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng thanh to\u00e1n ti\u1ec1n th\u00f4ng qua ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      Khi kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ho\u1eb7c mua h\u00e0ng ho\u00e1, trang thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c,..c\u1ee7a doanh nghi\u1ec7p v\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng, ng\u00e2n h\u00e0ng s\u1ebd c\u00f3 gi\u1ea5y b\u00e1o c\u00f3 v\u1ec1 cho doanh nghi\u1ec7p. Khi nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o c\u1ee7a ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n thanh to\u00e1n s\u1ebd c\u0103n c\u1ee9 v\u00e0o \u0111\u00f3 \u0111\u1ec3 ghi v\u00e0o s\u1ed5 \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n.<\/p>\n

        \n
      • \n
          \n
        • Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

          Khi kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p, ho\u1eb7c mua h\u00e0ng ho\u00e1, trang thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c,..v\u00e0 thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho doanh nghi\u1ec7p b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec k\u1ebf to\u00e1n thanh to\u00e1n s\u1ebd l\u1eadp phi\u1ebfu thu giao cho kh\u00e1ch h\u00e0ng, tr\u00ean phi\u1ebfu thu ghi \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u00f4ng tin c\u1ee7a kh\u00e1ch h\u00e0ng sau \u0111\u00f3 n\u1ed9p cho th\u1ee7 qu\u1ef9. Khi \u0111\u00e3 nh\u1eadn ti\u1ec1n th\u1ee7 qu\u1ef9 ti\u1ebfn h\u00e0nh k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn \u0111\u00e3 thu ti\u1ec1n. D\u1ef1a v\u00e0o phi\u1ebfu thu \u0111\u00f3 th\u00ec k\u1ebf to\u00e1n thanh to\u00e1n v\u00e0 ph\u00f2ng k\u1ebf to\u00e1n s\u1ebd ghi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n

            \n
          • Th\u1ee9 hai, k\u1ebf to\u00e1n thanh to\u00e1n s\u1ebd qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p.\n
              \n
            • K\u1ebf to\u00e1n thanh to\u00e1n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng hay ti\u1ec1n m\u1eb7t cho nh\u00e0 cung c\u1ea5p, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, nh\u1eadn h\u00f3a \u0111\u01a1n, r\u00e0 so\u00e1t phi\u1ebfu \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, l\u1eadp c\u00e1c phi\u1ebfu chi…<\/li>\n
            • Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p nh\u01b0 tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean trong c\u00f4ng ty, thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n chi t\u1eeb b\u00ean ngo\u00e0i,..<\/li>\n
            • Th\u1ef1c hi\u1ec7n vi\u1ec7c theo d\u00f5i nh\u1eefng kho\u1ea3n t\u1ea1m \u1ee9ng trong doanh nghi\u1ec7p.<\/li>\n
            • L\u1eadp c\u00e1c k\u1ebf ho\u1ea1ch thanh to\u00e1n v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p theo tu\u1ea7n, theo th\u00e1ng.<\/li>\n
            • Li\u00ean h\u1ec7 v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p khi c\u00f3 nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh li\u00ean quan.<\/li>\n<\/ul>\n<\/li>\n
            • Th\u1ee9 ba, k\u1ebf to\u00e1n thanh to\u00e1n qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu c\u1ee7a doanh nghi\u1ec7p.\n
                \n
              • Th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu v\u00e0 chi.<\/li>\n
              • Vi\u1ec7c thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng c\u1ea7n ph\u1ea3i theo d\u00f5i.<\/li>\n
              • Theo d\u00f5i c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng, c\u1ed5 \u0111\u00f4ng , nh\u00e2n vi\u00ean c\u00f4ng ty; \u0111\u1ed3ng th\u1eddi nh\u1eafc nh\u1edf, \u0111\u00f4n \u0111\u1ed1c \u0111\u1ec3 thu h\u1ed3i n\u1ee3.<\/li>\n
              • C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c th\u00f4ng tin ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/li>\n
              • Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u01b0 l\u00e0 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng, thu ti\u1ec1n g\u00f3p v\u1ed1n c\u1ee7a c\u1ed5 \u0111\u00f4ng, thu h\u1ed3i c\u00f4ng n\u1ee3 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<\/li>\n
              • Th\u1ee9 t\u01b0 l\u00e0 qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i qu\u1ef9 ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p.\n
                  \n
                • K\u1ebf to\u00e1n thanh to\u00e1n s\u1ebd c\u00f9ng v\u1edbi th\u1ee7 qu\u1ef9 th\u1ef1c hi\u1ec7n vi\u1ec7c thu \u2013 chi theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                • Th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o, in c\u00e1c s\u1ed5 s\u00e1ch t\u1ed3n qu\u1ef9 b\u00e1o c\u00e1o l\u00ean ban gi\u00e1m \u0111\u1ed1c.<\/li>\n
                • K\u1ebft h\u1ee3p v\u1edbi th\u1ee7 qu\u1ef9 \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu t\u1ed3n qu\u1ef9 trong ng\u00e0y., trong th\u00e1ng.- Th\u1ee9 n\u0103m, ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng thu ng\u00e2n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                • Ti\u1ebfp nh\u1eadn c\u00e1c ch\u1ee9ng t\u1eeb t\u1eeb b\u1ed9 ph\u1eadn thu ng\u00e2n<\/li>\n
                • \u0110\u1ed1i chi\u1ebfu, ki\u1ec3m tra, r\u00e0 so\u00e1t v\u1ec1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a nh\u1eefng ch\u1ee9ng t\u1eeb v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                  3. Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n thanh to\u00e1n trong doanh nghi\u1ec7p<\/h2>\n
                  \"vai-tro-ke-toan-thanh-toan\"

                  Vai tr\u00f2 k\u1ebf to\u00e1n thanh to\u00e1n<\/p><\/div>\n

                  Th\u00f4ng qua c\u00e1c c\u00f4ng vi\u1ec7c m\u00e0 k\u1ebf to\u00e1n thanh to\u00e1n ph\u1ea3i l\u00e0m trong doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng k\u1ebf to\u00e1n thanh to\u00e1n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n t\u1ea1o n\u00ean th\u00e0nh c\u00f4ng cho doanh nghi\u1ec7p. K\u1ebf to\u00e1n thanh to\u00e1n th\u1ef1c hi\u1ec7n t\u1ed1t s\u1ebd h\u1ed7 tr\u1ee3 cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 c\u1ee7a doanh nghi\u1ec7p thu h\u1ed3i nhanh c\u00e1c kho\u1ea3n n\u1ee3 t\u1eeb \u0111\u00f3 l\u00e0m gi\u1ea3m thi\u1ec3u r\u1ee7i ro cho doanh nghi\u1ec7p trong vi\u1ec7c \u0111i\u1ec1u ph\u1ed1i d\u00f2ng ti\u1ec1n v\u00e0o ra. Qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n trong doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3 l\u00e0 \u0111i\u1ec1u m\u00e0 c\u00e1c doanh nghi\u1ec7p lu\u00f4n mong mu\u1ed1n v\u00e0 K\u1ebf to\u00e1n thanh to\u00e1n ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng nh\u00e2n t\u1ed1 kh\u00f4ng th\u1ec3 thi\u1ebfu .<\/p>\n","protected":false},"excerpt":{"rendered":"

                  Trong doanh nghi\u1ec7p k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 kh\u00e1 quan tr\u1ecdng, m\u1ed7i ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n s\u1ebd \u0111\u1ea3m nhi\u1ec7m c\u00e1c nhi\u1ec7m v\u1ee5, c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n kh\u00e1c nhau. M\u1ed9t trong nh\u1eefng ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong doanh nghi\u1ec7p \u0111\u00f3 l\u00e0 k\u1ebf to\u00e1n thanh to\u00e1n. V\u1eady c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n […]<\/p>\n","protected":false},"author":25,"featured_media":4357,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[148],"tags":[],"class_list":["post-4062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-thanh-toan"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4062\/"}],"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\/25\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=4062"}],"version-history":[{"count":3,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4062\/revisions\/"}],"predecessor-version":[{"id":4367,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4062\/revisions\/4367\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/4357\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=4062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=4062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=4062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}