{"id":10305,"date":"2025-06-18T10:18:00","date_gmt":"2025-06-18T03:18:00","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=10305"},"modified":"2025-07-02T08:57:20","modified_gmt":"2025-07-02T01:57:20","slug":"doanh-thu-tu-hoat-dong-tai-chinh-la-gi","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/kien-thuc-kinh-te\/doanh-thu-tu-hoat-dong-tai-chinh-la-gi","title":{"rendered":"Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec?"},"content":{"rendered":"\n

Trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh doanh nghi\u1ec7p, kh\u00f4ng \u00edt ng\u01b0\u1eddi th\u1eafc m\u1eafc doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec<\/strong> v\u00e0 t\u1ea1i sao kho\u1ea3n m\u1ee5c n\u00e0y l\u1ea1i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh. Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t, c\u00e1ch ghi nh\u1eadn v\u00e0 vai tr\u00f2 c\u1ee7a n\u00f3 l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 d\u00f2ng ti\u1ec1n v\u00e0 t\u1ed1i \u01b0u chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

\"doanh<\/figure>\n\n\n\n

Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec<\/h2>\n\n\n\n
\n

Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh kh\u00f4ng \u0111\u1ebfn t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u00e0 ch\u1ee7 y\u1ebfu xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay ho\u1eb7c ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, kho\u1ea3n m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i T\u00e0i kho\u1ea3n 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, thu\u1ed9c nh\u00f3m t\u00e0i kho\u1ea3n thu nh\u1eadp.<\/p>\n\n\n\n

Trong h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS), doanh thu t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong ba nh\u00f3m doanh thu ch\u00ednh b\u00ean c\u1ea1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 doanh thu kh\u00e1c. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi doanh thu t\u00e0i ch\u00ednh c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/p>\n\n\n\n

C\u00e1c lo\u1ea1i doanh thu t\u00e0i ch\u00ednh th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n

Doanh thu t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ebfn t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau, t\u00f9y thu\u1ed9c v\u00e0o chi\u1ebfn l\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 m\u1ee9c \u0111\u1ed9 tham gia v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n ho\u1eb7c d\u00e0i h\u1ea1n.<\/p>\n\n\n\n

L\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay l\u00e0 hai lo\u1ea1i doanh thu ph\u1ed5 bi\u1ebfn nh\u1ea5t, th\u01b0\u1eddng ph\u00e1t sinh khi doanh nghi\u1ec7p g\u1eedi ti\u1ec1n t\u1ea1i ng\u00e2n h\u00e0ng ho\u1eb7c cho \u0111\u1ed1i t\u00e1c vay v\u1ed1n v\u1edbi l\u00e3i su\u1ea5t c\u1ed1 \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 ngu\u1ed3n thu nh\u1eadp \u1ed5n \u0111\u1ecbnh, \u00edt r\u1ee7i ro v\u00e0 th\u01b0\u1eddng xuy\u00ean xu\u1ea5t hi\u1ec7n \u1edf m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/p>\n\n\n\n

C\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft ho\u1eb7c g\u00f3p v\u1ed1n c\u1ed5 ph\u1ea7n l\u00e0 ngu\u1ed3n doanh thu th\u1ec3 hi\u1ec7n s\u1ef1 tham gia c\u1ee7a doanh nghi\u1ec7p v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n. Vi\u1ec7c ghi nh\u1eadn kho\u1ea3n thu n\u00e0y th\u01b0\u1eddng c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n h\u1ecdp \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng ho\u1eb7c th\u00f4ng b\u00e1o ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n

Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u00e0 kho\u1ea3n thu nh\u1eadp h\u00ecnh th\u00e0nh khi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf v\u00e0 t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n. Do \u0111\u1eb7c th\u00f9 th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh, kho\u1ea3n m\u1ee5c n\u00e0y c\u00f3 th\u1ec3 mang l\u1ea1i l\u1ee3i nhu\u1eadn b\u1ea5t ng\u1edd n\u1ebfu doanh nghi\u1ec7p qu\u1ea3n l\u00fd r\u1ee7i ro t\u1ef7 gi\u00e1 t\u1ed1t.<\/p>\n\n\n\n

Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh bao g\u1ed3m c\u00e1c kho\u1ea3n l\u00e3i t\u1eeb tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu ho\u1eb7c c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c. Ngu\u1ed3n thu n\u00e0y th\u01b0\u1eddng th\u1ea5y \u1edf doanh nghi\u1ec7p c\u00f3 d\u00f2ng ti\u1ec1n l\u1edbn, t\u1ea1m th\u1eddi ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c \u0111em \u0111i \u0111\u1ea7u t\u01b0 sinh l\u1eddi.<\/p>\n\n\n\n

Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c nh\u01b0 l\u00e3i ph\u1ea1t do kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u1ec5 h\u1ea1n, chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ho\u1eb7c kho\u1ea3n thu nh\u1eadp t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 515 theo Th\u00f4ng t\u01b0 200<\/h2>\n\n\n\n

T\u00e0i kho\u1ea3n 515 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>, doanh thu t\u00e0i ch\u00ednh ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 ph\u00e1t sinh v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng x\u00e1c th\u1ef1c, b\u1ea3o \u0111\u1ea3m t\u00ednh ch\u1eafc ch\u1eafn v\u1ec1 l\u1ee3i \u00edch kinh t\u1ebf s\u1ebd thu \u0111\u01b0\u1ee3c trong t\u01b0\u01a1ng lai.<\/p>\n\n\n\n

Nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu t\u00e0i ch\u00ednh y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh l\u1ee3i \u00edch t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 k\u1ebf to\u00e1n. C\u00e1c kho\u1ea3n doanh thu n\u00e0y kh\u00f4ng g\u1ed9p chung v\u1edbi doanh thu b\u00e1n h\u00e0ng ho\u1eb7c doanh thu kh\u00e1c, m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ri\u00eang bi\u1ec7t tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u1eb1m \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

Khi \u0111\u1ecbnh kho\u1ea3n, k\u1ebf to\u00e1n s\u1ebd ghi t\u0103ng doanh thu t\u00e0i ch\u00ednh v\u00e0o b\u00ean C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 515 v\u00e0 ghi N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan nh\u01b0 111 (ti\u1ec1n m\u1eb7t), 112 (ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng), 121 (ch\u1ee9ng kho\u00e1n), ho\u1eb7c 131 (ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng), t\u00f9y theo t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u1ea7n m\u1edf th\u00eam c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft<\/strong> \u0111\u1ec3 theo d\u00f5i ri\u00eang t\u1eebng ngu\u1ed3n doanh thu nh\u01b0 l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, ho\u1eb7c ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t v\u00e0 b\u00e1o c\u00e1o n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 515 s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/strong>. Vi\u1ec7c k\u1ebft chuy\u1ec3n n\u00e0y gi\u00fap t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 doanh thu t\u00e0i ch\u00ednh trong k\u1ef3 v\u00e0 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, \u0111\u1ed3ng th\u1eddi ph\u1ee5c v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m.<\/p>\n\n\n\n

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Xem th\u00eam: Chuy\u00ean vi\u00ean t\u00e0i ch\u00ednh tuy\u1ec3n d\u1ee5ng<\/a> ta\u0323i Careerlink.vn<\/p>\n<\/blockquote>\n\n\n\n

Ph\u00e2n bi\u1ec7t doanh thu t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh<\/h2>\n\n\n\n

Doanh thu t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 hai kho\u1ea3n m\u1ee5c k\u1ebf to\u00e1n c\u00f3 b\u1ea3n ch\u1ea5t tr\u00e1i ng\u01b0\u1ee3c nh\u01b0ng \u0111\u1ec1u \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu doanh thu t\u00e0i ch\u00ednh<\/strong> \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 515<\/strong>, th\u1ec3 hi\u1ec7n ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh th\u00ec chi ph\u00ed t\u00e0i ch\u00ednh<\/strong> \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 635<\/strong>, ph\u1ea3n \u00e1nh ph\u1ea7n chi ph\u00ed ph\u00e1t sinh nh\u01b0 l\u00e3i vay, t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ho\u1eb7c l\u1ed7 t\u1ef7 gi\u00e1.<\/p>\n\n\n\n

X\u00e9t v\u1ec1 \u1ea3nh h\u01b0\u1edfng, doanh thu t\u00e0i ch\u00ednh g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/strong>, trong khi chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0m gi\u1ea3m k\u1ebft qu\u1ea3 kinh doanh<\/strong>. Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c theo d\u00f5i v\u00e0 ph\u00e2n t\u00edch hai kho\u1ea3n m\u1ee5c n\u00e0y lu\u00f4n \u0111\u01b0\u1ee3c quan t\u00e2m trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eb1m \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3.<\/p>\n\n\n\n

V\u1ec1 m\u1eb7t tr\u00ecnh b\u00e0y, c\u1ea3 hai \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ri\u00eang bi\u1ec7t trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>, cho ph\u00e9p nh\u00e0 \u0111\u1ea7u t\u01b0, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p theo d\u00f5i s\u1ef1 bi\u1ebfn \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp c\u1ee7a t\u1eebng y\u1ebfu t\u1ed1. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng th\u01b0\u1eddng so s\u00e1nh t\u1ef7 tr\u1ecdng doanh thu t\u00e0i ch\u00ednh v\u1edbi chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, c\u0169ng nh\u01b0 kh\u1ea3 n\u0103ng ch\u1ecbu \u0111\u1ef1ng r\u1ee7i ro t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 doanh thu t\u00e0i ch\u00ednh th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi doanh thu thu\u1ea7n t\u1eeb b\u00e1n h\u00e0ng ho\u1eb7c doanh thu kh\u00e1c. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh thu t\u00e0i ch\u00ednh ch\u1ec9 bao g\u1ed3m c\u00e1c kho\u1ea3n thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh v\u00e0 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

Th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng v\u00e0 t\u1ed1i \u01b0u doanh thu t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/h2>\n\n\n\n

Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n v\u1ed1n t\u1ea1m th\u1eddi nh\u00e0n r\u1ed7i \u0111\u1ec3 t\u1ea1o ra doanh thu t\u00e0i ch\u00ednh, thay v\u00ec \u0111\u1ec3 d\u00f2ng ti\u1ec1n t\u1ed3n \u0111\u1ecdng kh\u00f4ng sinh l\u1ee3i. Vi\u1ec7c g\u1eedi ti\u1ec1n c\u00f3 k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng, \u0111\u1ea7u t\u01b0 v\u00e0o tr\u00e1i phi\u1ebfu ho\u1eb7c c\u1ed5 phi\u1ebfu ng\u1eafn h\u1ea1n l\u00e0 nh\u1eefng ph\u01b0\u01a1ng \u00e1n ph\u1ed5 bi\u1ebfn gi\u00fap t\u0103ng hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o an to\u00e0n.<\/p>\n\n\n\n

Tuy nhi\u00ean, \u0111\u1ec3 t\u1ed1i \u01b0u ngu\u1ed3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh ng\u1eafn v\u00e0 trung h\u1ea1n<\/strong> r\u00f5 r\u00e0ng, trong \u0111\u00f3 ph\u00e2n b\u1ed5 d\u00f2ng ti\u1ec1n h\u1ee3p l\u00fd cho c\u00e1c m\u1ee5c ti\u00eau: d\u1ef1 ph\u00f2ng, \u0111\u1ea7u t\u01b0, thanh to\u00e1n v\u00e0 m\u1edf r\u1ed9ng kinh doanh. S\u1ef1 c\u00e2n \u0111\u1ed1i gi\u1eefa r\u1ee7i ro v\u00e0 l\u1ee3i nhu\u1eadn l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t khi l\u1ef1a ch\u1ecdn k\u00eanh \u0111\u1ea7u t\u01b0 nh\u1eb1m t\u1ea1o ra doanh thu t\u00e0i ch\u00ednh \u1ed5n \u0111\u1ecbnh.<\/p>\n\n\n\n

Ngo\u00e0i ra, c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nghi\u00eam ng\u1eb7t. Doanh nghi\u1ec7p c\u1ea7n c\u00f3 quy tr\u00ecnh ph\u00ea duy\u1ec7t, theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf.<\/p>\n\n\n\n

M\u1ed9t s\u1ed1 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p nh\u01b0 ghi nh\u1eadn sai th\u1eddi \u0111i\u1ec3m, kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c nh\u1eadn doanh thu, ho\u1eb7c thi\u1ebfu c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh. Do \u0111\u00f3, vi\u1ec7c n\u00e2ng cao hi\u1ec3u bi\u1ebft v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh trong qu\u00e1 tr\u00ecnh ghi nh\u1eadn v\u00e0 ki\u1ec3m so\u00e1t doanh thu t\u00e0i ch\u00ednh l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n

Vai tr\u00f2 c\u1ee7a doanh thu t\u00e0i ch\u00ednh trong ph\u00e2n t\u00edch t\u00e0i ch\u00ednh<\/h2>\n\n\n\n

Trong ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau quan tr\u1ecdng ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n v\u1ed1n nh\u00e0n r\u1ed7i ho\u1eb7c \u0111\u1ea7u t\u01b0 sinh l\u1eddi. Khi \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 t\u1ed5ng th\u1ec3, c\u00e1c chuy\u00ean gia t\u00e0i ch\u00ednh th\u01b0\u1eddng xem x\u00e9t m\u1ee9c \u0111\u1ed9 \u0111\u00f3ng g\u00f3p c\u1ee7a doanh thu t\u00e0i ch\u00ednh v\u00e0o t\u1ed5ng l\u1ee3i nhu\u1eadn c\u0169ng nh\u01b0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ch\u1ec9 s\u1ed1 tr\u1ecdng y\u1ebfu nh\u01b0 ROA (l\u1ee3i nhu\u1eadn tr\u00ean t\u00e0i s\u1ea3n)<\/strong> v\u00e0 ROE (l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu)<\/strong>.<\/p>\n\n\n\n

M\u1ed9t doanh nghi\u1ec7p c\u00f3 t\u1ef7 tr\u1ecdng doanh thu t\u00e0i ch\u00ednh cao c\u00f3 th\u1ec3 cho th\u1ea5y kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 \u0111\u1ea7u t\u01b0 linh ho\u1ea1t, nh\u01b0ng c\u0169ng c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i ch\u01b0a th\u1ef1c s\u1ef1 hi\u1ec7u qu\u1ea3. V\u00ec v\u1eady, khi ph\u00e2n t\u00edch, c\u1ea7n \u0111\u1eb7t doanh thu t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng quan v\u1edbi doanh thu thu\u1ea7n v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0a ra nh\u1eadn \u0111\u1ecbnh ch\u00ednh x\u00e1c.<\/p>\n\n\n\n

B\u00ean c\u1ea1nh \u0111\u00f3, doanh thu t\u00e0i ch\u00ednh c\u00f2n \u0111\u00f3ng vai tr\u00f2 trong vi\u1ec7c x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u1ea7n l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0, b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng ho\u1eb7c gi\u1ea3m \u00e1p l\u1ef1c chi ph\u00ed vay v\u1ed1n. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng d\u00f2ng ti\u1ec1n m\u00e0 c\u00f2n t\u0103ng kh\u1ea3 n\u0103ng t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3m r\u1ee7i ro thanh kho\u1ea3n.<\/p>\n\n\n\n

Vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 doanh thu t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch li\u00ean t\u1ee5c s\u1ebd h\u1ed7 tr\u1ee3 nh\u00e0 qu\u1ea3n l\u00fd trong vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh danh m\u1ee5c \u0111\u1ea7u t\u01b0, d\u1ef1 b\u00e1o bi\u1ebfn \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c k\u1ecbp th\u1eddi, g\u00f3p ph\u1ea7n n\u00e2ng cao n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh thu t\u00e0i ch\u00ednh<\/h2>\n\n\n\n

Doanh thu t\u00e0i ch\u00ednh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/strong>
\u2192 Kh\u00f4ng b\u1eaft bu\u1ed9c. C\u00e1c kho\u1ea3n doanh thu t\u00e0i ch\u00ednh nh\u01b0 l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c ho\u1eb7c l\u00e3i \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c lo\u1ea1i h\u00ecnh giao d\u1ecbch h\u00e0ng h\u00f3a \u2013 d\u1ecbch v\u1ee5 n\u00ean kh\u00f4ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n, nh\u01b0ng c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 ghi nh\u1eadn k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf.<\/p>\n\n\n\n

Doanh thu t\u00e0i ch\u00ednh c\u00f3 b\u1ecb t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) kh\u00f4ng?<\/strong>
\u2192 Kh\u00f4ng. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00ec kh\u00f4ng ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n

C\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 c\u00f4ng ty th\u00ec c\u00f3 th\u1ec3 ph\u00e1t sinh doanh thu t\u00e0i ch\u00ednh kh\u00f4ng?<\/strong>
\u2192 C\u00f3. C\u00e1 nh\u00e2n ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 c\u00f3 thu nh\u1eadp t\u1eeb t\u00e0i ch\u00ednh nh\u01b0 l\u00e3i ti\u1ebft ki\u1ec7m, c\u1ed5 t\u1ee9c, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n\u2026 Tuy nhi\u00ean, c\u00e1c kho\u1ea3n thu n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u00e0 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

Qua nh\u1eefng ph\u00e2n t\u00edch tr\u00ean, b\u1ea1n \u0111\u1ecdc \u0111\u00e3 hi\u1ec3u r\u00f5 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec<\/strong>, c\u00e1ch ghi nh\u1eadn v\u00e0 vai tr\u00f2 c\u1ee7a n\u00f3 trong v\u1eadn h\u00e0nh doanh nghi\u1ec7p. Vi\u1ec7c qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 ngu\u1ed3n thu n\u00e0y kh\u00f4ng ch\u1ec9 n\u00e2ng cao hi\u1ec7u su\u1ea5t s\u1eed d\u1ee5ng v\u1ed1n m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n c\u1ee7ng c\u1ed1 n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh v\u1eefng ch\u1eafc. Doanh nghi\u1ec7p n\u00ean xem \u0111\u00e2y l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 chi\u1ebfn l\u01b0\u1ee3c c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t v\u00e0 ph\u00e1t huy \u0111\u00fang l\u00fac.<\/p>\n\n\n\n

Tr\u00ed Nh\u00e2n<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh doanh nghi\u1ec7p, kh\u00f4ng \u00edt ng\u01b0\u1eddi th\u1eafc m\u1eafc doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec v\u00e0 …<\/p>\n","protected":false},"author":58,"featured_media":10308,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[78],"class_list":["post-10305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te","tag-tai-chinh"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/10305","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=10305"}],"version-history":[{"count":3,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/10305\/revisions"}],"predecessor-version":[{"id":10500,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/10305\/revisions\/10500"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/10308"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=10305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=10305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=10305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}