{"id":87243,"date":"2024-11-29T21:08:31","date_gmt":"2024-11-29T14:08:31","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=87243"},"modified":"2025-04-01T14:14:31","modified_gmt":"2025-04-01T07:14:31","slug":"ke-toan-ban-hang-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/ke-toan-ban-hang-la-gi\/","title":{"rendered":"K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec? M\u00f4 T\u1ea3 C\u00f4ng Vi\u1ec7c Chi Ti\u1ebft Nh\u1ea5t 2025"},"content":{"rendered":"\n<div class=\"kk-star-ratings\n     kksr-valign-top     kksr-align-left    \"\n    data-payload=\"{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;87243&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;count&quot;:&quot;0&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.5&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;\\u0110\\u00e1nh gi\\u00e1 post&quot;,&quot;legend&quot;:&quot;4.5\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;22&quot;,&quot;width&quot;:&quot;119&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;}\">\n    \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 119px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    \n<div class=\"kksr-legend\">\n            <span class=\"kksr-muted\">\u0110\u00e1nh gi\u00e1 post<\/span>\n    <\/div>\n<\/div>\n<p><strong><em>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec<\/em><\/strong><em>? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m khi t\u00ecm hi\u1ec3u v\u1ec1 l\u0129nh v\u1ef1c k\u1ebf to\u00e1n trong doanh nghi\u1ec7p. V\u1edbi vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd doanh thu, c\u00f4ng n\u1ee3, h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng \u0111\u00f3ng g\u00f3p tr\u1ef1c ti\u1ebfp v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu \u0111ang mu\u1ed1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00f4ng vi\u1ec7c n\u00e0y c\u0169ng nh\u01b0 c\u00e1c k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft, b\u1ea1n \u0111\u1ecdc h\u00e3y tham kh\u1ea3o ngay b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/em><\/p>\n<div id=\"toc_container\" class=\"toc_light_blue no_bullets\"><p class=\"toc_title\">M\u1ee5c l\u1ee5c<\/p><ul class=\"toc_list\"><li><a href=\"#1_Ke_Toan_Ban_Hang_La_Gi\">1. K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec?<\/a><\/li><li><a href=\"#2_Vai_Tro_Cua_Ke_Toan_Ban_Hang_La_Gi\">2. Vai Tr\u00f2 C\u1ee7a K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec?<\/a><\/li><li><a href=\"#3_Mo_Ta_Cong_Viec_Ke_Toan_Ban_Hang\">3. M\u00f4 T\u1ea3 C\u00f4ng Vi\u1ec7c K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/a><ul><li><a href=\"#31_Giam_Sat_Ke_Hoach_Ban_Hang\">3.1 Gi\u00e1m S\u00e1t K\u1ebf Ho\u1ea1ch B\u00e1n H\u00e0ng<\/a><\/li><li><a href=\"#32_Phan_Phoi_Loi_Nhuan_Tu_Doanh_Thu_Ban_Hang\">3.2 Ph\u00e2n Ph\u1ed1i L\u1ee3i Nhu\u1eadn T\u1eeb Doanh Thu B\u00e1n H\u00e0ng<\/a><\/li><li><a href=\"#33_Tong_Hop_Cac_Khoan_Phi_Ban_Hang_Phat_Sinh\">3.3 T\u1ed5ng H\u1ee3p C\u00e1c Kho\u1ea3n Ph\u00ed B\u00e1n H\u00e0ng Ph\u00e1t Sinh<\/a><\/li><li><a href=\"#34_Quan_Ly_Tien_Hang\">3.4 Qu\u1ea3n L\u00fd Ti\u1ec1n H\u00e0ng<\/a><\/li><li><a href=\"#35_Lap_Bao_Cao_Ban_Hang\">3.5 L\u1eadp B\u00e1o C\u00e1o B\u00e1n H\u00e0ng<\/a><\/li><\/ul><\/li><li><a href=\"#4_Kien_Thuc_Ky_Nang_Can_Co_De_Lam_Ke_Toan_Ban_Hang\">4. Ki\u1ebfn Th\u1ee9c, K\u1ef9 N\u0103ng C\u1ea7n C\u00f3 \u0110\u1ec3 L\u00e0m K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/a><ul><li><a href=\"#41_Kien_Thuc\">4.1 Ki\u1ebfn Th\u1ee9c<\/a><ul><li><a href=\"#411_Quy_Tac_Ghi_Nhan_Ke_Toan_Ban_Hang\">4.1.1 Quy T\u1eafc Ghi Nh\u1eadn K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/a><\/li><li><a href=\"#412_Quy_Tac_Ghi_Nhan_Doanh_Thu_Ban_Hang\">4.1.2 Quy T\u1eafc Ghi Nh\u1eadn Doanh Thu B\u00e1n H\u00e0ng<\/a><\/li><li><a href=\"#413_Cac_Chung_Tu_Thuong_Duoc_Ke_Toan_Ban_Hang_Su_Dung\">4.1.3 C\u00e1c Ch\u1ee9ng T\u1eeb Th\u01b0\u1eddng \u0110\u01b0\u1ee3c K\u1ebf To\u00e1n B\u00e1n H\u00e0ng S\u1eed D\u1ee5ng<\/a><\/li><li><a href=\"#414_Bao_Cao_Lien_Quan_Toi_Ke_Toan_Ban_Hang\">4.1.4 B\u00e1o C\u00e1o Li\u00ean Quan T\u1edbi K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/a><\/li><li><a href=\"#415_Trinh_Tu_Luan_Chuyen_Chung_Tu_Ke_Toan_Ban_Hang\">4.1.5 Tr\u00ecnh T\u1ef1 Lu\u00e2n Chuy\u1ec3n Ch\u1ee9ng T\u1eeb K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/a><\/li><\/ul><\/li><li><a href=\"#42_Ky_Nang\">4.2 K\u1ef9 N\u0103ng<\/a><ul><li><a href=\"#421_Ky_Nang_Su_Dung_Phan_Mem_Ke_Toan\">4.2.1 K\u1ef9 N\u0103ng S\u1eed D\u1ee5ng Ph\u1ea7n M\u1ec1m K\u1ebf To\u00e1n<\/a><\/li><li><a href=\"#422_Ky_Nang_Phan_Tich_Giai_Quyet_Van_De\">4.2.2 K\u1ef9 N\u0103ng Ph\u00e2n T\u00edch, Gi\u1ea3i Quy\u1ebft V\u1ea5n \u0110\u1ec1<\/a><\/li><li><a href=\"#423_Ky_Nang_Giao_Tiep\">4.2.3 K\u1ef9 N\u0103ng Giao Ti\u1ebfp<\/a><\/li><li><a href=\"#424_Su_Ti_Mi_Chinh_Xac\">4.2.4 S\u1ef1 T\u1ec9 M\u1ec9, Ch\u00ednh X\u00e1c<\/a><\/li><li><a href=\"#425_Ky_Nang_Quan_Ly_Thoi_Gian\">4.2.5 K\u1ef9 N\u0103ng Qu\u1ea3n L\u00fd Th\u1eddi Gian<\/a><\/li><\/ul><\/li><li><a href=\"#43_Moi_Lien_He_Giua_Ke_Toan_Ban_Hang_Va_Nganh_Kiem_Toan\">4.3 M\u1ed1i Li\u00ean H\u1ec7 Gi\u1eefa K\u1ebf To\u00e1n B\u00e1n H\u00e0ng V\u00e0 Ng\u00e0nh Ki\u1ec3m To\u00e1n<\/a><\/li><\/ul><\/li><li><a href=\"#5_Muc_Luong_Ke_Toan_Ban_Hang\">5. M\u1ee9c L\u01b0\u01a1ng K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/a><\/li><li><a href=\"#6_Thach_Thuc_Co_Hoi_Cua_Nghe_Ke_Toan_Ban_Hang\">6. Th\u00e1ch Th\u1ee9c, C\u01a1 H\u1ed9i C\u1ee7a Ngh\u1ec1 K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/a><ul><li><a href=\"#61_Ap_Luc_Cong_Viec_Va_Khoi_Luong_Nghiep_Vu_Phuc_Tap\">6.1 \u00c1p L\u1ef1c C\u00f4ng Vi\u1ec7c V\u00e0 Kh\u1ed1i L\u01b0\u1ee3ng Nghi\u1ec7p V\u1ee5 Ph\u1ee9c T\u1ea1p<\/a><\/li><li><a href=\"#62_Ap_Luc_Tuan_Thu_Quy_Dinh_Phap_Luat\">6.2 \u00c1p L\u1ef1c Tu\u00e2n Th\u1ee7 Quy \u0110\u1ecbnh Ph\u00e1p Lu\u1eadt<\/a><\/li><li><a href=\"#63_Nguy_Co_Bi_Thay_The_Boi_Cong_Nghe\">6.3 Nguy C\u01a1 B\u1ecb Thay Th\u1ebf B\u1edfi C\u00f4ng Ngh\u1ec7<\/a><\/li><\/ul><\/li><li><a href=\"#7_Quy_Trinh_Ke_Toan_Ban_Hang\">7. Quy Tr\u00ecnh K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1_Ke_Toan_Ban_Hang_La_Gi\"><strong>1. K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec?<\/strong><\/span><\/h2>\n<blockquote id=\"chi_ph\u00ed_b\u00e1n_h\u00e0ng_l\u00e0_g\u00ec\" cite=\"https:\/\/jobsgo.vn\/blog\/ke-toan-ban-hang-la-gi\/#phieu_thu_la_gi\"><p>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng (ti\u1ebfng Anh l\u00e0 Sales Accountant) l\u00e0 v\u1ecb tr\u00ed theo d\u00f5i, ghi ch\u00e9p, qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch chi ti\u1ebft, ch\u00ednh x\u00e1c c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng v\u00e0 doanh thu. C\u00e1c k\u1ebf to\u00e1n b\u00e1n h\u00e0ng s\u1ebd th\u1ef1c hi\u1ec7n nhi\u1ec1u c\u00f4ng vi\u1ec7c nh\u01b0 l\u1eadp h\u00f3a \u0111\u01a1n, theo d\u00f5i c\u00e1c kho\u1ea3n thu ti\u1ec1n t\u1eeb kh\u00e1ch h\u00e0ng, ghi ch\u00e9p c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, qu\u1ea3n l\u00fd, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ed3ng th\u1eddi ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 b\u00e1n h\u00e0ng.<\/p><\/blockquote>\n<figure id=\"attachment_87246\" aria-describedby=\"caption-attachment-87246\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-87246 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-9-1.png\" alt=\"K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec?\" width=\"800\" height=\"450\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-9-1.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-9-1-300x169.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-9-1-150x84.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-9-1-768x432.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-87246\" class=\"wp-caption-text\"><center><em>K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec?<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h2><span id=\"2_Vai_Tro_Cua_Ke_Toan_Ban_Hang_La_Gi\"><strong>2. Vai Tr\u00f2 C\u1ee7a K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec?<\/strong><\/span><\/h2>\n<p>Trong b\u1ed1i c\u1ea3nh ph\u00e1t tri\u1ec3n th\u01b0\u01a1ng m\u1ea1i hi\u1ec7n nay, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t b\u1ed9 ph\u1eadn then ch\u1ed1t c\u1ee7a m\u1ecdi t\u1ed5 ch\u1ee9c kinh doanh. L\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n chia th\u00e0nh nhi\u1ec1u v\u1ecb tr\u00ed chuy\u00ean bi\u1ec7t nh\u01b0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, k\u1ebf to\u00e1n kho, k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng v\u00e0 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng. M\u1ed7i v\u1ecb tr\u00ed \u0111\u1ec1u c\u00f3 nh\u1eefng nhi\u1ec7m v\u1ee5 ri\u00eang bi\u1ec7t, g\u00f3p ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>V\u1edbi vai tr\u00f2 qu\u1ea3n l\u00fd \u0111\u1ea7u ra c\u00e1c s\u1ea3n ph\u1ea9m, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng \u0111\u00f3ng g\u00f3p kh\u00f4ng nh\u1ecf v\u00e0o vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. H\u1ecd t\u1eadp trung v\u00e0o vi\u1ec7c theo d\u00f5i, ph\u00e2n t\u00edch, b\u00e1o c\u00e1o v\u1ec1 c\u00e1c giao d\u1ecbch, doanh thu t\u1eeb vi\u1ec7c ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m. Nh\u1eefng th\u00f4ng tin chi ti\u1ebft, ch\u00ednh x\u00e1c \u0111\u00f3 gi\u00fap ban l\u00e3nh \u0111\u1ea1o n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft s\u00e1ch ph\u00f9 h\u1ee3p.<\/p>\n<p>Th\u00f4ng qua vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, t\u1ed5ng h\u1ee3p c\u00e1c s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng tr\u1edf th\u00e0nh c\u1ea7u n\u1ed1i quan tr\u1ecdng gi\u1eefa kh\u00e2u s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau th\u1ee5. C\u00e1c b\u00e1o c\u00e1o do k\u1ebf to\u00e1n b\u00e1n h\u00e0ng cung c\u1ea5p kh\u00f4ng ch\u1ec9 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 b\u00e1n h\u00e0ng m\u00e0 c\u00f2n cho th\u1ea5y s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa c\u00e1c kh\u00e2u trong qu\u00e1 tr\u00ecnh kinh doanh. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, t\u1eeb \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c, n\u00e2ng cao hi\u1ec7u qu\u1ea3 v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n<figure id=\"attachment_87247\" aria-describedby=\"caption-attachment-87247\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-87247 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-10-1.png\" alt=\"Vai Tr\u00f2 C\u1ee7a K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec?\" width=\"800\" height=\"437\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-10-1.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-10-1-300x164.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-10-1-150x82.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-10-1-768x420.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-87247\" class=\"wp-caption-text\"><center><em>Vai Tr\u00f2 C\u1ee7a K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec?<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h2><span id=\"3_Mo_Ta_Cong_Viec_Ke_Toan_Ban_Hang\"><strong>3. M\u00f4 T\u1ea3 C\u00f4ng Vi\u1ec7c K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/strong><\/span><\/h2>\n<p>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 v\u1ecb tr\u00ed quan tr\u1ecdng trong b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, theo d\u00f5i c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn doanh thu, h\u00f3a \u0111\u01a1n v\u00e0 c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng. V\u1edbi c\u00e1c sinh vi\u00ean t\u1ed1t nghi\u1ec7p ng\u00e0nh k\u1ebf to\u00e1n, khi ch\u01b0a bi\u1ebft <span data-sheets-root=\"1\"><strong><a href=\"https:\/\/jobsgo.vn\/blog\/nen-lam-gi-vao-nam-nhat-dai-hoc\/\">l\u00e0m g\u00ec n\u0103m nh\u1ea5t \u0111\u1ea1i h\u1ecdc<\/a><\/strong>, c\u00f3 th\u1ec3 th\u1eed t\u00ecm hi\u1ec3u v\u1ec1 con \u0111\u01b0\u1eddng s\u1ef1 nghi\u1ec7p c\u1ee7a ng\u00e0nh n\u00e0y.<\/span>\u00a0D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c ch\u00ednh c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n b\u00e1n h\u00e0ng:<\/p>\n<h3><span id=\"31_Giam_Sat_Ke_Hoach_Ban_Hang\"><strong>3.1 Gi\u00e1m S\u00e1t K\u1ebf Ho\u1ea1ch B\u00e1n H\u00e0ng<\/strong><\/span><\/h3>\n<p>Gi\u00e1m s\u00e1t k\u1ebf ho\u1ea1ch b\u00e1n h\u00e0ng l\u00e0 m\u1ed9t trong nh\u1eefng nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, y\u00eau c\u1ea7u s\u1ef1 ch\u00ednh x\u00e1c, chi ti\u1ebft cao. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng s\u1ebd theo d\u00f5i t\u1eebng ch\u1ec9 ti\u00eau b\u00e1n h\u00e0ng, so s\u00e1nh gi\u1eefa k\u1ebf ho\u1ea1ch \u0111\u00e3 \u0111\u1eb7t ra v\u1edbi k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf \u0111\u1ea1t \u0111\u01b0\u1ee3c. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c ti\u1ebfn \u0111\u1ed9, hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u1eeb \u0111\u00f3 c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi v\u00e0 ph\u00f9 h\u1ee3p. C\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 b\u1ea3ng t\u1ed5ng h\u1ee3p, bi\u1ec3u \u0111\u1ed3 so s\u00e1nh s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 minh h\u1ecda, \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh k\u1ebf ho\u1ea1ch m\u1ed9t c\u00e1ch tr\u1ef1c quan, d\u1ec5 d\u00e0ng n\u1eafm b\u1eaft.<\/p>\n<p>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng gi\u1edd \u0111\u00e2y \u0111\u00e3 tr\u1edf n\u00ean th\u1eadt d\u1ec5 d\u00e0ng nh\u1edd c\u00f3 <strong><a href=\"https:\/\/jobsgo.vn\/blog\/cashier-la-gi\/\">ph\u1ea7n m\u1ec1m thu ng\u00e2n nh\u00e0 h\u00e0ng<\/a><\/strong>. Ch\u1ec9 v\u1edbi v\u00e0i thao t\u00e1c \u0111\u01a1n gi\u1ea3n, ch\u00fang ta c\u00f3 th\u1ec3 qu\u1ea3n l\u00fd doanh thu, h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 nhanh ch\u00f3ng. Ph\u1ea7n m\u1ec1m kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m thi\u1ec3u l\u1ed7i sai m\u00e0 c\u00f2n ti\u1ebft ki\u1ec7m th\u1eddi gian \u0111\u00e1ng k\u1ec3 cho c\u00e1c k\u1ebf to\u00e1n vi\u00ean<\/p>\n<h3><span id=\"32_Phan_Phoi_Loi_Nhuan_Tu_Doanh_Thu_Ban_Hang\"><strong>3.2 Ph\u00e2n Ph\u1ed1i L\u1ee3i Nhu\u1eadn T\u1eeb Doanh Thu B\u00e1n H\u00e0ng<\/strong><\/span><\/h3>\n<p>C\u00f4ng vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn t\u1eeb doanh thu b\u00e1n h\u00e0ng \u0111\u00f2i h\u1ecfi s\u1ef1 minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng s\u1ebd th\u1ef1c hi\u1ec7n vi\u1ec7c t\u00ednh to\u00e1n chi ti\u1ebft, ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u1ebfn c\u00e1c b\u1ed9 ph\u1eadn, \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng, h\u1ee3p l\u00fd. Quy tr\u00ecnh ph\u00e2n ph\u1ed1i bao g\u1ed3m x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 ph\u00e2n chia, tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh, t\u00ednh to\u00e1n thu\u1ebf, cu\u1ed1i c\u00f9ng l\u00e0 ph\u00e2n b\u1ed5 ph\u1ea7n l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i. Vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho t\u1eebng b\u00ean li\u00ean quan m\u00e0 c\u00f2n t\u1ea1o n\u00ean s\u1ef1 minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3><span id=\"33_Tong_Hop_Cac_Khoan_Phi_Ban_Hang_Phat_Sinh\"><strong>3.3 T\u1ed5ng H\u1ee3p C\u00e1c Kho\u1ea3n Ph\u00ed B\u00e1n H\u00e0ng Ph\u00e1t Sinh<\/strong><\/span><\/h3>\n<p>T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n ph\u00ed b\u00e1n h\u00e0ng ph\u00e1t sinh l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 y\u00eau c\u1ea7u s\u1ef1 chi ti\u1ebft v\u00e0 ch\u00ednh x\u00e1c cao. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng s\u1ebd ghi ch\u00e9p, ph\u00e2n lo\u1ea1i, t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n, chi ph\u00ed qu\u1ea3ng c\u00e1o, hoa h\u1ed3ng b\u00e1n h\u00e0ng, c\u00e1c chi ph\u00ed ph\u00e1t sinh kh\u00e1c. T\u1eeb \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 c\u00e1c kho\u1ea3n chi ti\u00eau \u0111\u1ec3 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 chi ph\u00ed, t\u00ecm ra c\u00e1c gi\u1ea3i ph\u00e1p ti\u1ebft ki\u1ec7m v\u00e0 n\u00e2ng cao l\u1ee3i nhu\u1eadn.<\/p>\n<figure id=\"attachment_87248\" aria-describedby=\"caption-attachment-87248\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-87248 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-11-1.png\" alt=\"M\u00f4 T\u1ea3 C\u00f4ng Vi\u1ec7c K\u1ebf To\u00e1n B\u00e1n H\u00e0ng\" width=\"800\" height=\"461\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-11-1.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-11-1-300x173.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-11-1-150x86.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-11-1-768x443.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-87248\" class=\"wp-caption-text\"><center><em>M\u00f4 T\u1ea3 C\u00f4ng Vi\u1ec7c K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h3><span id=\"34_Quan_Ly_Tien_Hang\"><strong>3.4 Qu\u1ea3n L\u00fd Ti\u1ec1n H\u00e0ng<\/strong><\/span><\/h3>\n<p>Qu\u1ea3n l\u00fd ti\u1ec1n h\u00e0ng l\u00e0 m\u1ed9t nhi\u1ec7m v\u1ee5 quan tr\u1ecdng v\u1edbi k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, \u0111\u00f2i h\u1ecfi s\u1ef1 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd v\u00e0 minh b\u1ea1ch. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng vi\u1ec7c theo d\u00f5i, ghi ch\u00e9p, ki\u1ec3m so\u00e1t to\u00e0n b\u1ed9 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng m\u1ed9t c\u00e1ch chi ti\u1ebft, nghi\u00eam ng\u1eb7t. M\u1ed7i giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn, m\u1ed7i kho\u1ea3n thu chi \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/p>\n<h3><span id=\"35_Lap_Bao_Cao_Ban_Hang\"><strong>3.5 L\u1eadp B\u00e1o C\u00e1o B\u00e1n H\u00e0ng<\/strong><\/span><\/h3>\n<p>L\u1eadp b\u00e1o c\u00e1o b\u00e1n h\u00e0ng l\u00e0 giai \u0111o\u1ea1n quan tr\u1ecdng nh\u1ea5t, t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p, chuy\u1ec3n t\u1ea3i. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng s\u1ebd ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch, t\u1ed5ng h\u1ee3p, x\u00e2y d\u1ef1ng nh\u1eefng b\u00e1o c\u00e1o chuy\u00ean s\u00e2u, ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 chi ti\u1ebft to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng. C\u00e1c b\u00e1o c\u00e1o n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 b\u1ea3n t\u1ed5ng k\u1ebft, m\u00e0 c\u00f2n ch\u1ee9a \u0111\u1ef1ng nh\u1eefng ph\u00e2n t\u00edch chi ti\u1ebft, gi\u00fap ban l\u00e3nh \u0111\u1ea1o c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 hi\u1ec7u qu\u1ea3 kinh doanh v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n<h2><span id=\"4_Kien_Thuc_Ky_Nang_Can_Co_De_Lam_Ke_Toan_Ban_Hang\"><strong>4. Ki\u1ebfn Th\u1ee9c, K\u1ef9 N\u0103ng C\u1ea7n C\u00f3 \u0110\u1ec3 L\u00e0m K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/strong><\/span><\/h2>\n<p>Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng trong m\u1ed9t doanh nghi\u1ec7p r\u1ea5t quan tr\u1ecdng. \u0110\u1ec3 \u0111\u1ea3m nhi\u1ec7m t\u1ed1t v\u1ecb tr\u00ed c\u1ee7a m\u00ecnh, h\u1ecd c\u1ea7n trang b\u1ecb cho m\u00ecnh nh\u1eefng ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n s\u00e2u r\u1ed9ng, c\u00e1c k\u1ef9 n\u0103ng mang t\u00ednh th\u1ef1c ti\u1ec5n cao.<\/p>\n<h3><span id=\"41_Kien_Thuc\"><strong>4.1 Ki\u1ebfn Th\u1ee9c<\/strong><\/span><\/h3>\n<h4><span id=\"411_Quy_Tac_Ghi_Nhan_Ke_Toan_Ban_Hang\"><strong>4.1.1 Quy T\u1eafc Ghi Nh\u1eadn K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/strong><\/span><\/h4>\n<p>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng ph\u1ea3i n\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn nghi\u1ec7p v\u1ee5 kinh t\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. Vi\u1ec7c ghi nh\u1eadn ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc:<\/p>\n<ul>\n<li aria-level=\"1\">Ph\u1ea3n \u00e1nh \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5.<\/li>\n<li aria-level=\"1\">Ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu, chi li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/li>\n<li aria-level=\"1\">Ph\u1ea3n \u00e1nh trung th\u1ef1c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao d\u1ecbch.<\/li>\n<\/ul>\n<h4><span id=\"412_Quy_Tac_Ghi_Nhan_Doanh_Thu_Ban_Hang\"><strong>4.1.2 Quy T\u1eafc Ghi Nh\u1eadn Doanh Thu B\u00e1n H\u00e0ng<\/strong><\/span><\/h4>\n<p>Qu\u00e1 tr\u00ecnh ghi nh\u1eadn doanh thu \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh chuy\u00ean m\u00f4n. C\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n bao g\u1ed3m:<\/p>\n<ul>\n<li aria-level=\"1\">Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a.<\/li>\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 ch\u1ee9ng minh vi\u1ec7c b\u00e1n h\u00e0ng.<\/li>\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/li>\n<\/ul>\n<h4><span id=\"413_Cac_Chung_Tu_Thuong_Duoc_Ke_Toan_Ban_Hang_Su_Dung\"><strong>4.1.3 C\u00e1c Ch\u1ee9ng T\u1eeb Th\u01b0\u1eddng \u0110\u01b0\u1ee3c K\u1ebf To\u00e1n B\u00e1n H\u00e0ng S\u1eed D\u1ee5ng<\/strong><\/span><\/h4>\n<p>M\u1ed9t k\u1ebf to\u00e1n b\u00e1n h\u00e0ng chuy\u00ean nghi\u1ec7p c\u1ea7n am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 danh m\u1ee5c ch\u1ee9ng t\u1eeb quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh c\u00f4ng vi\u1ec7c. Bao g\u1ed3m h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb, phi\u1ebfu xu\u1ea5t kho, ch\u1ee9ng t\u1eeb giao nh\u1eadn h\u00e0ng, bi\u00ean lai thu ti\u1ec1n v\u00e0 c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<p>N\u1eafm v\u1eefng t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb gi\u00fap k\u1ebf to\u00e1n b\u00e1n h\u00e0ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh, \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd, \u0111\u1ed9 ch\u00ednh x\u00e1c trong t\u1eebng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n. Kh\u1ea3 n\u0103ng nh\u1eadn di\u1ec7n, ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c tr\u1edf th\u00e0nh y\u00eau c\u1ea7u ti\u00ean quy\u1ebft trong ngh\u1ec1.<\/p>\n<h4><span id=\"414_Bao_Cao_Lien_Quan_Toi_Ke_Toan_Ban_Hang\"><strong>4.1.4 B\u00e1o C\u00e1o Li\u00ean Quan T\u1edbi K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/strong><\/span><\/h4>\n<p>Ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 b\u00e1o c\u00e1o l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft v\u1edbi k\u1ebf to\u00e1n b\u00e1n h\u00e0ng. Nh\u1edd \u0111\u00f3, h\u1ecd c\u00f3 th\u1ec3 \u1ee9ng d\u1ee5ng ch\u00fang trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng c\u00e1c b\u00e1o c\u00e1o chuy\u00ean d\u1ee5ng nh\u01b0 b\u00e1o c\u00e1o doanh s\u1ed1 b\u00e1n h\u00e0ng theo t\u1eebng giai \u0111o\u1ea1n, b\u00e1o c\u00e1o c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng, b\u00e1o c\u00e1o h\u00e0ng t\u1ed3n kho v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<h4><span id=\"415_Trinh_Tu_Luan_Chuyen_Chung_Tu_Ke_Toan_Ban_Hang\"><strong>4.1.5 Tr\u00ecnh T\u1ef1 Lu\u00e2n Chuy\u1ec3n Ch\u1ee9ng T\u1eeb K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/strong><\/span><\/h4>\n<p>Ki\u1ebfn th\u1ee9c v\u1ec1 quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c, chi ti\u1ebft cao. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n n\u1eafm v\u1eefng t\u1eebng b\u01b0\u1edbc: t\u1eeb ti\u1ebfp nh\u1eadn \u0111\u01a1n h\u00e0ng, ki\u1ec3m tra th\u00f4ng tin kh\u00e1ch h\u00e0ng, l\u1eadp h\u00f3a \u0111\u01a1n, xu\u1ea5t kho, giao h\u00e0ng, thu ti\u1ec1n, \u0111\u1ebfn kh\u00e2u h\u1ea1ch to\u00e1n, l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb. M\u1ed7i giai \u0111o\u1ea1n \u0111\u1ec1u c\u00f3 nh\u1eefng y\u00eau c\u1ea7u ri\u00eang v\u1ec1 th\u1ee7 t\u1ee5c v\u00e0 quy tr\u00ecnh.<\/p>\n<p>Hi\u1ec3u r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng kh\u00e2u, n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf, \u0111\u1ed3ng th\u1eddi c\u00f3 kh\u1ea3 n\u0103ng x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap k\u1ebf to\u00e1n b\u00e1n h\u00e0ng th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c m\u1ed9t c\u00e1ch chuy\u00ean nghi\u1ec7p v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n<figure id=\"attachment_87249\" aria-describedby=\"caption-attachment-87249\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-87249 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-12-1.png\" alt=\"Ki\u1ebfn Th\u1ee9c, K\u1ef9 N\u0103ng C\u1ea7n C\u00f3 \u0110\u1ec3 L\u00e0m K\u1ebf To\u00e1n B\u00e1n H\u00e0ng\" width=\"800\" height=\"477\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-12-1.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-12-1-300x179.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-12-1-150x89.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-12-1-768x458.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-87249\" class=\"wp-caption-text\"><center><em>Ki\u1ebfn Th\u1ee9c, K\u1ef9 N\u0103ng C\u1ea7n C\u00f3 \u0110\u1ec3 L\u00e0m K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h3><span id=\"42_Ky_Nang\"><strong>4.2 K\u1ef9 N\u0103ng<\/strong><\/span><\/h3>\n<h4><span id=\"421_Ky_Nang_Su_Dung_Phan_Mem_Ke_Toan\"><strong>4.2.1 K\u1ef9 N\u0103ng S\u1eed D\u1ee5ng Ph\u1ea7n M\u1ec1m K\u1ebf To\u00e1n<\/strong><\/span><\/h4>\n<p>Trong k\u1ef7 nguy\u00ean s\u1ed1 h\u00f3a, n\u0103ng l\u1ef1c v\u1eadn d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 th\u00f4ng tin tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh n\u0103ng su\u1ea5t chuy\u00ean nghi\u1ec7p c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng. C\u00e1c h\u1ec7 th\u1ed1ng <strong>ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/strong> nh\u01b0 MISA, SAP, ERP kh\u00f4ng c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh n\u1ec1n t\u1ea3ng quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb th\u00f4ng tin t\u00e0i ch\u00ednh. Kh\u1ea3 n\u0103ng th\u00e0nh th\u1ea1o c\u00e1c ch\u1ee9c n\u0103ng chuy\u00ean s\u00e2u, t\u1eeb nh\u1eadp li\u1ec7u t\u1ef1 \u0111\u1ed9ng \u0111\u1ebfn ph\u00e2n t\u00edch b\u00e1o c\u00e1o chi\u1ebfn l\u01b0\u1ee3c, s\u1ebd x\u00e1c \u0111\u1ecbnh n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u1ee7a m\u1ed7i chuy\u00ean vi\u00ean k\u1ebf to\u00e1n.<\/p>\n<h4><span id=\"422_Ky_Nang_Phan_Tich_Giai_Quyet_Van_De\"><strong>4.2.2 K\u1ef9 N\u0103ng Ph\u00e2n T\u00edch, Gi\u1ea3i Quy\u1ebft V\u1ea5n \u0110\u1ec1<\/strong><\/span><\/h4>\n<p>Tr\u00ed tu\u1ec7 ph\u00e2n t\u00edch gi\u00fap k\u1ebf to\u00e1n b\u00e1n h\u00e0ng chuy\u1ec3n h\u00f3a nh\u1eefng con s\u1ed1 kh\u00f4 c\u1ee9ng th\u00e0nh nh\u1eefng th\u00f4ng tin chi\u1ebfn l\u01b0\u1ee3c c\u00f3 gi\u00e1 tr\u1ecb. Gi\u1eefa m\u1ed9t kh\u00f4ng gian th\u00f4ng tin ph\u1ee9c t\u1ea1p, chuy\u00ean vi\u00ean k\u1ebf to\u00e1n b\u00e1n h\u00e0ng ph\u1ea3i v\u1eadn d\u1ee5ng t\u01b0 duy logic, kh\u1ea3 n\u0103ng t\u1ed5ng h\u1ee3p v\u00e0 ph\u00e1n \u0111o\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c m\u1ed1i t\u01b0\u01a1ng quan, ph\u00e1t hi\u1ec7n nh\u1eefng b\u1ea5t th\u01b0\u1eddng ti\u1ec1m \u1ea9n v\u00e0 x\u00e2y d\u1ef1ng c\u00e1c k\u1ecbch b\u1ea3n d\u1ef1 b\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c.<\/p>\n<h4><span id=\"423_Ky_Nang_Giao_Tiep\"><strong>4.2.3 K\u1ef9 N\u0103ng Giao Ti\u1ebfp<\/strong><\/span><\/h4>\n<p>Giao ti\u1ebfp chuy\u00ean nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 k\u1ef9 n\u0103ng m\u1ec1m m\u00e0 c\u00f2n l\u00e0 n\u0103ng l\u1ef1c then ch\u1ed1t \u0111\u1ec3 chuy\u1ec3n t\u1ea3i th\u00f4ng tin t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n c\u00f3 kh\u1ea3 n\u0103ng di\u1ec5n gi\u1ea3i nh\u1eefng b\u00e1o c\u00e1o ph\u1ee9c t\u1ea1p b\u1eb1ng ng\u00f4n ng\u1eef d\u1ec5 ti\u1ebfp thu, x\u00e2y d\u1ef1ng m\u1ed1i quan h\u1ec7 tin c\u1eady v\u1edbi c\u00e1c b\u00ean li\u00ean quan v\u00e0 th\u1ec3 hi\u1ec7n s\u1ef1 chuy\u00ean nghi\u1ec7p trong t\u1eebng t\u01b0\u01a1ng t\u00e1c tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 quan tr\u1ecdng trong m\u00f4i tr\u01b0\u1eddng qu\u1ea3n tr\u1ecb hi\u1ec7n \u0111\u1ea1i.<\/p>\n<h4><span id=\"424_Su_Ti_Mi_Chinh_Xac\"><strong>4.2.4 S\u1ef1 T\u1ec9 M\u1ec9, Ch\u00ednh X\u00e1c<\/strong><\/span><\/h4>\n<p>T\u00ednh ch\u00ednh x\u00e1c l\u00e0 nguy\u00ean t\u1eafc v\u00e0ng trong ngh\u1ec1 k\u1ebf to\u00e1n. M\u1ed7i con s\u1ed1, m\u1ed7i ch\u1ee9ng t\u1eeb \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u0103m ch\u00fat v\u00e0 ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n nh\u1eefng sai s\u00f3t nh\u1ecf nh\u1eb7t nh\u1ea5t, d\u00f9 ch\u1ec9 l\u00e0 m\u1ed9t s\u1ed1 th\u1eadp ph\u00e2n hay m\u1ed9t kho\u1ea3ng tr\u1eafng trong ch\u1ee9ng t\u1eeb, c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro t\u00e0i ch\u00ednh.<\/p>\n<h4><span id=\"425_Ky_Nang_Quan_Ly_Thoi_Gian\"><strong>4.2.5 K\u1ef9 N\u0103ng Qu\u1ea3n L\u00fd Th\u1eddi Gian<\/strong><\/span><\/h4>\n<p>Qu\u1ea3n l\u00fd th\u1eddi gian hi\u1ec7u qu\u1ea3 gi\u00fap k\u1ebf to\u00e1n b\u00e1n h\u00e0ng \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c. Kh\u1ea3 n\u0103ng s\u1eafp x\u1ebfp c\u00f4ng vi\u1ec7c, \u01b0u ti\u00ean nhi\u1ec7m v\u1ee5, \u0111\u1ea3m b\u1ea3o ho\u00e0n th\u00e0nh c\u00e1c b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n v\u00e0 qu\u1ea3n l\u00fd \u0111\u1ed3ng th\u1eddi nhi\u1ec1u nhi\u1ec7m v\u1ee5 ph\u1ee9c t\u1ea1p l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n b\u00e1n h\u00e0ng xu\u1ea5t s\u1eafc.<\/p>\n<p class=\"whitespace-pre-wrap break-words\"><strong>4.2.6 T\u00ednh C\u00e1ch K\u1ebf To\u00e1n Ph\u00f9 H\u1ee3p<\/strong><\/p>\n<p class=\"whitespace-pre-wrap break-words\"><a href=\"https:\/\/jobsgo.vn\/blog\/tinh-cach-ke-toan\/\"><strong>T\u00ednh c\u00e1ch k\u1ebf to\u00e1n<\/strong><\/a> l\u00fd t\u01b0\u1edfng cho v\u1ecb tr\u00ed k\u1ebf to\u00e1n b\u00e1n h\u00e0ng th\u01b0\u1eddng bao g\u1ed3m s\u1ef1 c\u1ea9n th\u1eadn, ki\u00ean nh\u1eabn v\u00e0 c\u00f3 t\u00ednh k\u1ef7 lu\u1eadt cao. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u1ea7n c\u00f3 kh\u1ea3 n\u0103ng ch\u1ecbu \u00e1p l\u1ef1c t\u1ed1t, \u0111\u1eb7c bi\u1ec7t trong nh\u1eefng th\u1eddi \u0111i\u1ec3m cao \u0111i\u1ec3m nh\u01b0 cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd ho\u1eb7c cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. B\u00ean c\u1ea1nh \u0111\u00f3, t\u00ednh trung th\u1ef1c, ch\u00ednh tr\u1ef1c v\u00e0 kh\u1ea3 n\u0103ng l\u00e0m vi\u1ec7c \u0111\u1ed9c l\u1eadp c\u0169ng l\u00e0 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m quan tr\u1ecdng. M\u1ed9t <strong>t\u00ednh c\u00e1ch k\u1ebf to\u00e1n<\/strong> ph\u00f9 h\u1ee3p s\u1ebd gi\u00fap nh\u00e2n vi\u00ean d\u1ec5 d\u00e0ng th\u00edch nghi v\u1edbi m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c y\u00eau c\u1ea7u s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy t\u1eafc cao.<\/p>\n<h3 class=\"whitespace-pre-wrap break-words\"><span id=\"43_Moi_Lien_He_Giua_Ke_Toan_Ban_Hang_Va_Nganh_Kiem_Toan\">4.3 M\u1ed1i Li\u00ean H\u1ec7 Gi\u1eefa K\u1ebf To\u00e1n B\u00e1n H\u00e0ng V\u00e0 Ng\u00e0nh Ki\u1ec3m To\u00e1n<\/span><\/h3>\n<p class=\"whitespace-pre-wrap break-words\">Nhi\u1ec1u sinh vi\u00ean th\u01b0\u1eddng b\u0103n kho\u0103n <a href=\"https:\/\/jobsgo.vn\/blog\/hoc-kiem-toan-ra-lam-gi\/\"><strong>h\u1ecdc ki\u1ec3m to\u00e1n ra l\u00e0m g\u00ec<\/strong><\/a> sau khi t\u1ed1t nghi\u1ec7p. Ng\u00e0nh ki\u1ec3m to\u00e1n v\u00e0 k\u1ebf to\u00e1n c\u00f3 m\u1ed1i li\u00ean h\u1ec7 m\u1eadt thi\u1ebft, nh\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u0169ng r\u1ea5t h\u1eefu \u00edch cho c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n sau n\u00e0y. C\u1ee5 th\u1ec3, <a href=\"https:\/\/jobsgo.vn\/blog\/kiem-toan-vien-la-gi\/\"><strong>ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec<\/strong><\/a>? \u0110\u00e2y l\u00e0 chuy\u00ean gia th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00e1nh gi\u00e1, xem x\u00e9t t\u00ednh h\u1ee3p l\u00fd, trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 c\u00e1c b\u00e1o c\u00e1o li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng. H\u1ecd s\u1ebd ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n, c\u00f4ng n\u1ee3 v\u00e0 doanh thu.<\/p>\n<p class=\"whitespace-pre-wrap break-words\">Nh\u1eefng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n b\u00e1n h\u00e0ng v\u1edbi kinh nghi\u1ec7m d\u00e0y d\u1eb7n ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p sang l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, \u0111\u1eb7c bi\u1ec7t khi h\u1ecd \u0111\u00e3 quen thu\u1ed9c v\u1edbi vi\u1ec7c ki\u1ec3m so\u00e1t, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 l\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi l\u1ef1a ch\u1ecdn \u0111\u1ec3 m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m v\u00e0 n\u00e2ng cao thu nh\u1eadp.<\/p>\n<h2><span id=\"5_Muc_Luong_Ke_Toan_Ban_Hang\"><strong>5. M\u1ee9c L\u01b0\u01a1ng K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/strong><\/span><\/h2>\n<p>M\u1ee9c l\u01b0\u01a1ng ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb chuy\u00ean m\u00f4n c\u1ee7a m\u1ed7i nh\u00e2n vi\u00ean, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi v\u1ecb tr\u00ed k\u1ebf to\u00e1n b\u00e1n h\u00e0ng. M\u1ee9c thu nh\u1eadp c\u1ee7a h\u1ecd th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c nhau nh\u01b0 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, kinh nghi\u1ec7m,&#8230; D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng m\u1ee9c l\u01b0\u01a1ng c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>C\u1ea5p \u0111\u1ed9<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Kinh nghi\u1ec7m<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">M\u1edbi ra tr\u01b0\u1eddng<\/td>\n<td style=\"text-align: center;\">0 &#8211; 1 n\u0103m<\/td>\n<td style=\"text-align: center;\">8 &#8211; 10 tri\u1ec7u<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Nh\u00e2n vi\u00ean<\/td>\n<td style=\"text-align: center;\">1 &#8211; 3 n\u0103m<\/td>\n<td style=\"text-align: center;\">12 &#8211; 15 tri\u1ec7u<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Chuy\u00ean vi\u00ean<\/td>\n<td style=\"text-align: center;\">3 &#8211; 5 n\u0103m<\/td>\n<td style=\"text-align: center;\">15 &#8211; 20 tri\u1ec7u<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Qu\u1ea3n l\u00fd<\/td>\n<td style=\"text-align: center;\">5 &#8211; 7 n\u0103m<\/td>\n<td style=\"text-align: center;\">20 &#8211; 25 tri\u1ec7u<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Tr\u01b0\u1edfng ph\u00f2ng<\/td>\n<td style=\"text-align: center;\">&gt;7 n\u0103m<\/td>\n<td style=\"text-align: center;\">25 &#8211; 35 tri\u1ec7u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"6_Thach_Thuc_Co_Hoi_Cua_Nghe_Ke_Toan_Ban_Hang\"><strong>6. Th\u00e1ch Th\u1ee9c, C\u01a1 H\u1ed9i C\u1ee7a Ngh\u1ec1 K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/strong><\/span><\/h2>\n<p>C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng lu\u00f4n \u0111\u1ee9ng tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i kh\u00f4ng ng\u1eebng c\u1ee7a th\u1ecb tr\u01b0\u1eddng, c\u00f4ng ngh\u1ec7. \u0110\u1ec3 t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n, h\u1ecd c\u1ea7n nh\u1eadn th\u1ee9c r\u00f5 nh\u1eefng th\u00e1ch th\u1ee9c, n\u1eafm b\u1eaft c\u00e1c c\u01a1 h\u1ed9i ti\u1ec1m n\u0103ng c\u1ee7a m\u00ecnh bao g\u1ed3m:<\/p>\n<h3><span id=\"61_Ap_Luc_Cong_Viec_Va_Khoi_Luong_Nghiep_Vu_Phuc_Tap\"><strong>6.1 \u00c1p L\u1ef1c C\u00f4ng Vi\u1ec7c V\u00e0 Kh\u1ed1i L\u01b0\u1ee3ng Nghi\u1ec7p V\u1ee5 Ph\u1ee9c T\u1ea1p<\/strong><\/span><\/h3>\n<p>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c v\u00f4 c\u00f9ng d\u00e0y \u0111\u1eb7c v\u00e0 ph\u1ee9c t\u1ea1p. H\u00e0ng ng\u00e0y, h\u1ecd ph\u1ea3i x\u1eed l\u00fd h\u00e0ng ch\u1ee5c, th\u1eadm ch\u00ed h\u00e0ng tr\u0103m ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t nh\u1eadp kh\u1ea9u v\u1edbi c\u00e1c th\u00f4ng tin chi ti\u1ebft, y\u00eau c\u1ea7u ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i. S\u1ef1 ph\u1ee9c t\u1ea1p \u0111\u00f3 \u0111\u00f2i h\u1ecfi kh\u1ea3 n\u0103ng x\u1eed l\u00fd th\u00f4ng tin nhanh ch\u00f3ng m\u00e0 kh\u00f4ng \u0111\u1ec3 x\u1ea3y ra b\u1ea5t k\u1ef3 sai s\u00f3t n\u00e0o.<\/p>\n<h3><span id=\"62_Ap_Luc_Tuan_Thu_Quy_Dinh_Phap_Luat\"><strong>6.2 \u00c1p L\u1ef1c Tu\u00e2n Th\u1ee7 Quy \u0110\u1ecbnh Ph\u00e1p Lu\u1eadt<\/strong><\/span><\/h3>\n<p>H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt, quy \u0111\u1ecbnh k\u1ebf to\u00e1n li\u00ean t\u1ee5c thay \u0111\u1ed5i, \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n b\u00e1n h\u00e0ng ph\u1ea3i c\u1eadp nh\u1eadt, h\u1ecdc h\u1ecfi kh\u00f4ng ng\u1eebng. Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 thu\u1ebf, ch\u00ednh s\u00e1ch h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, quy \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh&#8230; \u0111\u1ec1u \u0111\u1eb7t ra th\u00e1ch th\u1ee9c l\u1edbn v\u1ec1 chuy\u00ean m\u00f4n v\u00e0 kh\u1ea3 n\u0103ng th\u00edch \u1ee9ng c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng.<\/p>\n<h3><span id=\"63_Nguy_Co_Bi_Thay_The_Boi_Cong_Nghe\"><strong>6.3 Nguy C\u01a1 B\u1ecb Thay Th\u1ebf B\u1edfi C\u00f4ng Ngh\u1ec7<\/strong><\/span><\/h3>\n<p>S\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o, c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng minh \u0111ang t\u1ea1o ra \u00e1p l\u1ef1c c\u1ea1nh tranh l\u1edbn cho k\u1ebf to\u00e1n b\u00e1n h\u00e0ng. Nhi\u1ec1u kh\u00e2u c\u00f4ng vi\u1ec7c truy\u1ec1n th\u1ed1ng c\u00f3 th\u1ec3 b\u1ecb thay th\u1ebf b\u1edfi c\u00e1c gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7, bu\u1ed9c k\u1ebf to\u00e1n ph\u1ea3i kh\u00f4ng ng\u1eebng n\u00e2ng cao k\u1ef9 n\u0103ng s\u1ed1 v\u00e0 gi\u00e1 tr\u1ecb chuy\u00ean m\u00f4n c\u1ee7a m\u00ecnh.<\/p>\n<figure id=\"attachment_87250\" aria-describedby=\"caption-attachment-87250\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-87250 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-13-1.png\" alt=\"Th\u00e1ch Th\u1ee9c, C\u01a1 H\u1ed9i C\u1ee7a Ngh\u1ec1 K\u1ebf To\u00e1n B\u00e1n H\u00e0ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-13-1.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-13-1-300x188.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-13-1-150x94.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2024\/11\/unnamed-13-1-768x480.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-87250\" class=\"wp-caption-text\"><center><em>Th\u00e1ch Th\u1ee9c, C\u01a1 H\u1ed9i C\u1ee7a Ngh\u1ec1 K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h2><span id=\"7_Quy_Trinh_Ke_Toan_Ban_Hang\"><strong>7. Quy Tr\u00ecnh K\u1ebf To\u00e1n B\u00e1n H\u00e0ng<\/strong><\/span><\/h2>\n<p>Th\u00f4ng th\u01b0\u1eddng, quy tr\u00ecnh k\u1ebf to\u00e1n b\u00e1n h\u00e0ng s\u1ebd bao g\u1ed3m 3 b\u01b0\u1edbc c\u01a1 b\u1ea3n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Nh\u00e2n vi\u00ean kinh doanh ho\u1eb7c b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng s\u1ebd chuy\u1ec3n c\u00e1c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng v\u00e0 h\u1ee3p \u0111\u1ed3ng \u0111\u1ebfn b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ec3 x\u1eed l\u00fd.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> K\u1ebf to\u00e1n b\u00e1n h\u00e0ng th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m trong kho, x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng:<\/p>\n<ul>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p 1: Kh\u00f4ng \u0111\u1ee7 h\u00e0ng t\u1ed3n kho<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li aria-level=\"1\">K\u1ebf to\u00e1n b\u00e1o c\u00e1o l\u1ea1i cho b\u1ed9 ph\u1eadn kinh doanh v\u1ec1 t\u00ecnh tr\u1ea1ng thi\u1ebfu h\u00e0ng.<\/li>\n<li aria-level=\"1\">Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng s\u1ebd li\u00ean h\u1ec7 t\u01b0 v\u1ea5n v\u1edbi kh\u00e1ch h\u00e0ng.<\/li>\n<li aria-level=\"1\">N\u1ebfu c\u1ea7n thi\u1ebft, \u0111\u01a1n h\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ee7y b\u1ecf.<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u1ee7 h\u00e0ng t\u1ed3n kho<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li aria-level=\"1\">K\u1ebf to\u00e1n l\u1eadp phi\u1ebfu y\u00eau c\u1ea7u xu\u1ea5t kho.<\/li>\n<li aria-level=\"1\">Chuy\u1ec3n phi\u1ebfu xu\u1ea5t kho cho nh\u00e2n vi\u00ean th\u1ee7 kho \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao h\u00e0ng. \u0110\u1ed3ng th\u1eddi, l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed3m: H\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t kho, bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a.<\/li>\n<li aria-level=\"1\">C\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u00e1 tr\u00ecnh giao h\u00e0ng cho kh\u00e1ch.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c <strong>nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng<\/strong> v\u00e0o s\u1ed5 t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 chi ti\u1ebft li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<p>Khi cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u1eadn thanh to\u00e1n, k\u1ebf to\u00e1n c\u1ea7n:<\/p>\n<ul>\n<li aria-level=\"1\">L\u1eadp h\u00f3a \u0111\u01a1n ngay sau khi d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/li>\n<li aria-level=\"1\">D\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n <strong>h\u1ea1ch to\u00e1n b\u00e1n h\u00e0ng<\/strong> ch\u00ednh x\u00e1c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/li>\n<\/ul>\n<p>Trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, ngo\u00e0i k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u00f2n c\u00f3 nhi\u1ec1u v\u1ecb tr\u00ed chuy\u00ean bi\u1ec7t kh\u00e1c nh\u01b0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n thu\u1ebf, hay <strong>k\u1ebf to\u00e1n v\u1eadt t\u01b0<\/strong>. V\u1eady <a href=\"https:\/\/jobsgo.vn\/blog\/ke-toan-vat-tu\/\"><strong>k\u1ebf to\u00e1n v\u1eadt t\u01b0 l\u00e0 g\u00ec<\/strong><\/a>? \u0110\u00e2y l\u00e0 v\u1ecb tr\u00ed ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo d\u00f5i, qu\u1ea3n l\u00fd, h\u1ea1ch to\u00e1n t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a trong doanh nghi\u1ec7p, t\u1eeb nh\u1eadp kho, xu\u1ea5t kho \u0111\u1ebfn ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/p>\n<p>Qua nh\u1eefng th\u00f4ng tin tr\u00ean, b\u1ea1n \u0111\u1ecdc \u0111\u00e3 hi\u1ec3u r\u00f5 h\u01a1n <a href=\"https:\/\/jobsgo.vn\/blog\/ke-toan-ban-hang-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec<\/strong><\/a>, vai tr\u00f2 quan tr\u1ecdng c\u1ee7a v\u1ecb tr\u00ed n\u00e0y trong doanh nghi\u1ec7p r\u1ed3i \u0111\u00fang kh\u00f4ng? \u0110\u00e2y l\u00e0 c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1ea9n th\u1eadn, k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng ph\u1ed1i h\u1ee3p t\u1ed1t v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c. N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p trong l\u0129nh v\u1ef1c n\u00e0y, h\u00e3y truy c\u1eadp v\u00e0o website <a href=\"https:\/\/jobsgo.vn\/\" target=\"_blank\" rel=\"noopener\"><strong>JobsGO<\/strong><\/a> \u0111\u1ec3 kh\u00e1m ph\u00e1 nh\u1eefng v\u1ecb tr\u00ed k\u1ebf to\u00e1n b\u00e1n h\u00e0ng ph\u00f9 h\u1ee3p v\u00e0 ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p c\u1ee7a m\u00ecnh!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e1nh gi\u00e1 post K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m khi t\u00ecm hi\u1ec3u v\u1ec1 l\u0129nh v\u1ef1c k\u1ebf to\u00e1n trong doanh nghi\u1ec7p. V\u1edbi vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd doanh thu,&#8230;<\/p>\n","protected":false},"author":75013,"featured_media":87246,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec","_yoast_wpseo_title":"K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec? 5 Nghi\u1ec7p V\u1ee5 Quan Tr\u1ecdng Nh\u1ea5t C\u1ee7a K\u1ebf To\u00e1n B\u00e1n H\u00e0ng - JobsGO Blog","_yoast_wpseo_metadesc":"K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec? 5 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec? B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i \u0111\u00e1p, tham kh\u1ea3o ngay!","_yoast_wpseo_focus_keyphrase":"","faq":"1. Chi Ph\u00ed B\u00e1n H\u00e0ng L\u00e0 G\u00ec?\r\n\r\nChi ph\u00ed b\u00e1n h\u00e0ng l\u00e0 to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ebfn tay kh\u00e1ch h\u00e0ng. Chi ph\u00ed b\u00e1n h\u00e0ng th\u01b0\u1eddng bao g\u1ed3m c\u00e1c kho\u1ea3n m\u1ee5c nh\u01b0 chi ph\u00ed nh\u00e2n s\u1ef1, chi ph\u00ed v\u1eadn chuy\u1ec3n, chi ph\u00ed qu\u1ea3ng c\u00e1o v\u00e0 ti\u1ebfp th\u1ecb,...\r\n\r\n2. S\u1ed5 Chi Ti\u1ebft B\u00e1n H\u00e0ng L\u00e0 G\u00ec?\r\n\r\nS\u1ed5 chi ti\u1ebft b\u00e1n h\u00e0ng l\u00e0 m\u1ed9t lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, theo d\u00f5i chi ti\u1ebft c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng ph\u00e1t sinh trong doanh nghi\u1ec7p. S\u1ed5 b\u00e1n h\u00e0ng to\u00e0n b\u1ed9 th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n ra, doanh thu t\u1eeb t\u1eebng giao d\u1ecbch v\u00e0 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ho\u1eb7c thanh to\u00e1n li\u00ean quan \u0111\u1ebfn kh\u00e1ch h\u00e0ng.\r\n\r\n3. A\/P L\u00e0 G\u00ec?\r\n\r\nA\/P (Accounts Payable) hay t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 thu\u1eadt ng\u1eef k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ch\u1ec9 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n cho c\u00e1c nh\u00e0 cung c\u1ea5p, \u0111\u1ed1i t\u00e1c ho\u1eb7c b\u00ean th\u1ee9 ba khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a thanh to\u00e1n ngay. \u0110\u00e2y l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n thu\u1ed9c m\u1ee5c n\u1ee3 ph\u1ea3i tr\u1ea3.\r\n\r\n4. Phi\u1ebfu Thu L\u00e0 G\u00ec?\r\n\r\nPhi\u1ebfu thu l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng m\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c ho\u1eb7c c\u00e1c ngu\u1ed3n thu kh\u00e1c. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn trong c\u00e1c nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.\r\n\r\n\r\n","nganh_nghe_chuc_vu_lien_quan":["K\u1ebf To\u00e1n B\u00e1n h\u00e0ng"]},"categories":[2035],"tags":[],"yoast_head":"\n<title>K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec? 5 Nghi\u1ec7p V\u1ee5 Quan Tr\u1ecdng Nh\u1ea5t C\u1ee7a K\u1ebf To\u00e1n B\u00e1n H\u00e0ng - JobsGO Blog<\/title>\n<meta name=\"description\" content=\"K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec? 5 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec? B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i \u0111\u00e1p, tham kh\u1ea3o ngay!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jobsgo.vn\/blog\/ke-toan-ban-hang-la-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u1ebf To\u00e1n B\u00e1n H\u00e0ng L\u00e0 G\u00ec? 5 Nghi\u1ec7p V\u1ee5 Quan Tr\u1ecdng Nh\u1ea5t C\u1ee7a K\u1ebf To\u00e1n B\u00e1n H\u00e0ng - JobsGO Blog\" \/>\n<meta property=\"og:description\" content=\"K\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec? 5 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec? 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