{"id":16148,"date":"2026-04-02T15:21:30","date_gmt":"2026-04-02T08:21:30","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=16148"},"modified":"2026-05-28T12:11:44","modified_gmt":"2026-05-28T05:11:44","slug":"ke-toan-mua-hang-la-gi","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/tu-van-nghe-nghiep\/ke-toan-mua-hang-la-gi","title":{"rendered":"K\u1ebf to\u00e1n mua h\u00e0ng l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c, quy tr\u00ecnh v\u00e0 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft"},"content":{"rendered":"

Trong b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, m\u1ed7i m\u1ea3ng \u0111\u1ea3m nh\u1eadn m\u1ed9t vai tr\u00f2 ri\u00eang bi\u1ec7t nh\u1eb1m ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 h\u00e0ng h\u00f3a. Trong \u0111\u00f3, k\u1ebf to\u00e1n mua h\u00e0ng<\/strong> (Purchasing Accounting) l\u00e0 v\u1ecb tr\u00ed ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi nh\u1eadn, theo d\u00f5i to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh. V\u1ecb tr\u00ed n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9, am hi\u1ec3u ch\u1ee9ng t\u1eeb v\u00e0 n\u1eafm v\u1eefng c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n li\u00ean quan.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
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T\u1ed5ng quan v\u1ec1 k\u1ebf to\u00e1n mua h\u00e0ng<\/strong><\/p>\n

\u2013 L\u00e0 b\u1ed9 ph\u1eadn ghi nh\u1eadn v\u00e0 ki\u1ec3m so\u00e1t to\u00e0n b\u1ed9 giao d\u1ecbch mua h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u trong doanh nghi\u1ec7p.<\/p>\n

\u2013 H\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS).<\/p>\n

\u2013 S\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n ch\u00ednh: TK 151, TK 152, TK 156, TK 331, TK 133.<\/p>\n

\u2013 Ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi b\u1ed9 ph\u1eadn thu mua, kho v\u1eadn v\u00e0 k\u1ebf to\u00e1n thanh to\u00e1n.<\/p>\n<\/div>\n\n\n\n

1. K\u1ebf to\u00e1n mua h\u00e0ng l\u00e0 g\u00ec?<\/h2>\n\n\n\n

K\u1ebf to\u00e1n mua h\u00e0ng l\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh khi doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1eeb nh\u00e0 cung c\u1ea5p. C\u00f4ng vi\u1ec7c n\u00e0y bao g\u1ed3m ki\u1ec3m tra h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb mua h\u00e0ng v\u1edbi phi\u1ebfu nh\u1eadp kho, theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p tr\u00ean TK 331 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p mua h\u00e0ng theo k\u1ef3. Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n 2015, m\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c v\u00e0o s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

Trong th\u1ef1c t\u1ebf, v\u1ecb tr\u00ed k\u1ebf to\u00e1n thu mua th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n \u1edf c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t v\u00e0 ph\u00e2n ph\u1ed1i c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng mua h\u00e0ng l\u1edbn. T\u1ea1i c\u00e1c c\u00f4ng ty nh\u1ecf, m\u1ed9t k\u1ebf to\u00e1n vi\u00ean (Accountant) c\u00f3 th\u1ec3 ki\u00eam nhi\u1ec7m c\u1ea3 ph\u1ea7n mua h\u00e0ng v\u00e0 b\u00e1n h\u00e0ng, nh\u01b0ng \u1edf doanh nghi\u1ec7p quy m\u00f4 v\u1eeba tr\u1edf l\u00ean, v\u1ecb tr\u00ed n\u00e0y \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang \u0111\u1ec3 ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n d\u00f2ng ti\u1ec1n v\u00e0 h\u00e0ng t\u1ed3n kho.<\/p>\n\n

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\"K\u1ebf<\/figure>\n<\/div>\n\n

2. C\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y c\u1ee7a k\u1ebf to\u00e1n mua h\u00e0ng<\/h2>\n\n\n\n

Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n mua h\u00e0ng \u0111\u1ea3m nh\u1eadn nhi\u1ec1u \u0111\u1ea7u vi\u1ec7c kh\u00e1c nhau trong quy tr\u00ecnh mua s\u1eafm c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nhi\u1ec7m v\u1ee5 ch\u00ednh m\u00e0 v\u1ecb tr\u00ed n\u00e0y th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean, t\u1eeb kh\u00e2u ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb \u0111\u1ebfn b\u00e1o c\u00e1o cu\u1ed1i k\u1ef3.<\/p>\n\n\n\n

\u2013 Ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra h\u00f3a \u0111\u01a1n GTGT, phi\u1ebfu giao h\u00e0ng, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n t\u1eeb nh\u00e0 cung c\u1ea5p \u0111\u1ec3 x\u00e1c minh t\u00ednh h\u1ee3p l\u1ec7.<\/p>\n\n\n\n

\u2013 H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 mua h\u00e0ng v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 MISA SME, SAP Business One ho\u1eb7c Fast Accounting.<\/p>\n\n\n\n

\u2013 \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u1edbi phi\u1ebfu nh\u1eadp kho v\u00e0 bi\u00ean b\u1ea3n ki\u1ec3m nh\u1eadn h\u00e0ng t\u1eeb b\u1ed9 ph\u1eadn kho.<\/p>\n\n\n\n

\u2013 Theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p tr\u00ean TK 331, l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng.<\/p>\n\n\n\n

\u2013 Ki\u1ec3m tra thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean TK 133 v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ec3 k\u00ea khai.<\/p>\n\n\n\n

\u2013 L\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p mua h\u00e0ng, ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng gi\u00e1 nh\u1eadp v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u chi ph\u00ed mua h\u00e0ng.<\/p>\n\n\n\n

N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m trong l\u0129nh v\u1ef1c n\u00e0y, c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u0111ang tuy\u1ec3n d\u1ee5<\/a><\/em><\/strong>n<\/strong><\/a><\/em>g<\/strong><\/em><\/a> \u0111\u1ec3 n\u1eafm b\u1eaft y\u00eau c\u1ea7u th\u1ef1c t\u1ebf t\u1eeb nh\u00e0 tuy\u1ec3n d\u1ee5ng. Vi\u1ec7c theo d\u00f5i tin tuy\u1ec3n d\u1ee5ng c\u0169ng gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 m\u1ee9c l\u01b0\u01a1ng v\u00e0 k\u1ef9 n\u0103ng m\u00e0 th\u1ecb tr\u01b0\u1eddng \u0111ang c\u1ea7n.<\/p>\n\n\n\n

3. Quy tr\u00ecnh h\u1ea1ch to\u00e1n mua h\u00e0ng theo Th\u00f4ng t\u01b0 200<\/h2>\n\n\n\n

Quy tr\u00ecnh purchasing accounting tu\u00e2n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng. T\u00f9y v\u00e0o ph\u01b0\u01a1ng th\u1ee9c mua h\u00e0ng v\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng, k\u1ebf to\u00e1n s\u1ebd ghi nh\u1eadn kh\u00e1c nhau tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n

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L\u01b0u \u00fd quan tr\u1ecdng:<\/strong> Khi h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng (ch\u01b0a nh\u1eadp kho), k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn v\u00e0o TK 151 \u2013 H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng. Ch\u1ec9 khi h\u00e0ng v\u1ec1 \u0111\u1ebfn kho v\u00e0 c\u00f3 phi\u1ebfu nh\u1eadp kho, m\u1edbi k\u1ebft chuy\u1ec3n sang TK 152 (nguy\u00ean v\u1eadt li\u1ec7u) ho\u1eb7c TK 156 (h\u00e0ng h\u00f3a).<\/p>\n<\/blockquote>\n\n\n\n

Nghi\u1ec7p v\u1ee5<\/th>N\u1ee3<\/th>C\u00f3<\/th>Ghi ch\u00fa<\/th><\/tr><\/thead>
Mua h\u00e0ng nh\u1eadp kho (thanh to\u00e1n sau)<\/td>TK 156 \/ TK 133<\/td>TK 331<\/td>H\u00e0ng h\u00f3a + thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/td><\/tr>
Mua nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kho<\/td>TK 152 \/ TK 133<\/td>TK 331 ho\u1eb7c TK 111\/112<\/td>NVL ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/td><\/tr>
H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/td>TK 151 \/ TK 133<\/td>TK 331<\/td>Ch\u01b0a nh\u1eadn h\u00e0ng, c\u00f3 h\u00f3a \u0111\u01a1n<\/td><\/tr>
H\u00e0ng \u0111i \u0111\u01b0\u1eddng v\u1ec1 nh\u1eadp kho<\/td>TK 152 \/ TK 156<\/td>TK 151<\/td>K\u1ebft chuy\u1ec3n khi nh\u1eadn h\u00e0ng<\/td><\/tr>
Thanh to\u00e1n c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p<\/td>TK 331<\/td>TK 111 \/ TK 112<\/td>Tr\u1ea3 ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA SME.NET ho\u1eb7c SAP \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c b\u00fat to\u00e1n tr\u00ean, gi\u1ea3m thi\u1ec3u sai s\u00f3t trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng. K\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n nh\u1eadp ch\u1ee9ng t\u1eeb g\u1ed1c, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n v\u00e0 c\u1eadp nh\u1eadt s\u1ed5 c\u00e1i.<\/p>\n\n\n\n

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L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n mua h\u00e0ng<\/strong><\/p>\n

\u2013 H\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC: c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, thanh to\u00e1n qua ng\u00e2n h\u00e0ng (v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean) v\u00e0 h\u00e0ng h\u00f3a d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n

\u2013 Ph\u1ea3i \u0111\u1ed1i chi\u1ebfu ch\u00e9o gi\u1eefa h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, phi\u1ebfu nh\u1eadp kho v\u00e0 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n \u0111\u1ec3 tr\u00e1nh ghi nh\u1eadn sai gi\u00e1 tr\u1ecb.<\/p>\n<\/div>\n\n\n\n

4. K\u1ef9 n\u0103ng c\u1ea7n c\u00f3 \u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n mua h\u00e0ng<\/h2>\n\n\n\n

\u0110\u1ec3 \u0111\u1ea3m nh\u1eadn t\u1ed1t v\u1ecb tr\u00ed k\u1ebf to\u00e1n mua h\u00e0ng, \u1ee9ng vi\u00ean c\u1ea7n trang b\u1ecb c\u1ea3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n l\u1eabn k\u1ef9 n\u0103ng m\u1ec1m. Kh\u00f4ng ch\u1ec9 n\u1eafm v\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m v\u1ecb tr\u00ed n\u00e0y c\u00f2n c\u1ea7n kh\u1ea3 n\u0103ng giao ti\u1ebfp v\u00e0 \u0111\u00e0m ph\u00e1n v\u1edbi nh\u00e0 cung c\u1ea5p, \u0111\u1ed3ng th\u1eddi th\u00e0nh th\u1ea1o c\u00f4ng c\u1ee5 ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 c\u00f4ng vi\u1ec7c.<\/p>\n\n\n\n

K\u1ef9 n\u0103ng chuy\u00ean m\u00f4n<\/h3>\n\n\n\n

N\u1ec1n t\u1ea3ng ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh l\u00e0 y\u00eau c\u1ea7u ti\u00ean quy\u1ebft. \u1ee8ng vi\u00ean c\u1ea7n t\u1ed1t nghi\u1ec7p chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh ho\u1eb7c ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc uy t\u00edn. B\u00ean c\u1ea1nh b\u1eb1ng c\u1eed nh\u00e2n, c\u00e1c ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p nh\u01b0 Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p ho\u1eb7c ch\u1ee9ng ch\u1ec9 ACCA (Association of Chartered Certified Accountants) s\u1ebd l\u00e0 l\u1ee3i th\u1ebf l\u1edbn khi \u1ee9ng tuy\u1ec3n.<\/p>\n\n\n\n

\u2013 Th\u00e0nh th\u1ea1o h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u0111\u1eb7c bi\u1ec7t nh\u00f3m TK 151, 152, 156, 331, 133.<\/p>\n\n\n\n

\u2013 S\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o \u00edt nh\u1ea5t m\u1ed9t ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn nh\u01b0 MISA SME.NET, SAP Business One ho\u1eb7c Fast Accounting.<\/p>\n\n\n\n

\u2013 N\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 c\u00e1ch ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng CQT.<\/p>\n\n\n\n

\u2013 S\u1eed d\u1ee5ng Excel n\u00e2ng cao v\u1edbi c\u00e1c h\u00e0m VLOOKUP, SUMIFS, Pivot Table \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u mua h\u00e0ng.<\/p>\n\n\n\n

Vi\u1ec7c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169ng l\u00e0 y\u1ebfu t\u1ed1 gi\u00fap k\u1ebf to\u00e1n vi\u00ean (Accountant) l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3 h\u01a1n v\u00e0 tr\u00e1nh sai s\u00f3t ph\u00e1p l\u00fd.<\/p>\n\n\n\n

K\u1ef9 n\u0103ng m\u1ec1m<\/h3>\n\n\n\n

Ngo\u00e0i chuy\u00ean m\u00f4n, ng\u01b0\u1eddi l\u00e0m purchasing accounting c\u1ea7n c\u00f3 kh\u1ea3 n\u0103ng giao ti\u1ebfp r\u00f5 r\u00e0ng khi l\u00e0m vi\u1ec7c v\u1edbi nh\u00e0 cung c\u1ea5p v\u00e0 c\u00e1c ph\u00f2ng ban n\u1ed9i b\u1ed9. K\u1ef9 n\u0103ng qu\u1ea3n l\u00fd th\u1eddi gian gi\u00fap x\u1eed l\u00fd kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb l\u1edbn v\u00e0o cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd m\u00e0 kh\u00f4ng b\u1ecb tr\u1ec5 h\u1ea1n. T\u00ednh c\u1ea9n th\u1eadn v\u00e0 t\u01b0 duy logic l\u00e0 ph\u1ea9m ch\u1ea5t thi\u1ebft y\u1ebfu, v\u00ec ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong h\u1ea1ch to\u00e1n c\u0169ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

\n

L\u1eddi khuy\u00ean ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p<\/strong><\/p>\n

\u2013 N\u1ebfu m\u1edbi ra tr\u01b0\u1eddng, h\u00e3y b\u1eaft \u0111\u1ea7u t\u1eeb v\u1ecb tr\u00ed k\u1ebf to\u00e1n mua h\u00e0ng t\u1ea1i doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i v\u1eeba \u0111\u1ec3 t\u00edch l\u0169y kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb \u0111a d\u1ea1ng.<\/p>\n

\u2013 Sau 2\u20133 n\u0103m kinh nghi\u1ec7m, b\u1ea1n c\u00f3 th\u1ec3 ph\u00e1t tri\u1ec3n l\u00ean v\u1ecb tr\u00ed K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (General Accountant) ho\u1eb7c chuy\u00ean s\u00e2u h\u01a1n v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (Internal Audit).<\/p>\n

\u2013 \u0110\u1ea7u t\u01b0 h\u1ecdc th\u00eam ch\u1ee9ng ch\u1ec9 ACCA ho\u1eb7c CPA Vi\u1ec7t Nam \u0111\u1ec3 m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i th\u0103ng ti\u1ebfn trong ng\u00e0nh k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n.<\/p>\n<\/div>\n\n\n\n\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c \u0111\u1ea7u vi\u1ec7c chung c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n vi\u00ean trong doanh nghi\u1ec7p, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i vi\u1ebft nh\u00e2n vi\u00ean k\u1ebf to\u00e1n l\u00e0m g\u00ec<\/a> tr\u00ean CareerLink.<\/p>\n\n\n

5. Th\u1ecb tr\u01b0\u1eddng ngh\u1ec1 K\u1ebf to\u00e1n mua h\u00e0ng tr\u00ean CareerLink (2026)<\/h2>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ee9c tranh t\u1ed5ng quan th\u1ecb tr\u01b0\u1eddng tuy\u1ec3n d\u1ee5ng v\u1ecb tr\u00ed k\u1ebf to\u00e1n mua h\u00e0ng d\u1ef1a tr\u00ean d\u1eef li\u1ec7u c\u1eadp nh\u1eadt t\u1eeb CareerLink n\u0103m 2026. S\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh tin \u0111\u0103ng th\u1ef1c t\u1ebf v\u00e0 l\u00e0 tham chi\u1ebfu h\u1eefu \u00edch cho \u1ee9ng vi\u00ean \u0111\u1ecbnh h\u01b0\u1edbng ngh\u1ec1 nghi\u1ec7p.<\/p>\n\n\n\n\n\n\n
Ch\u1ec9 s\u1ed1<\/th>D\u1eef li\u1ec7u CareerLink 2026<\/th><\/tr>\n<\/thead>\n
T\u1ed5ng s\u1ed1 tin tuy\u1ec3n d\u1ee5ng \u0111ang m\u1edf<\/strong><\/td>306 tin tuy\u1ec3n d\u1ee5ng \u0111ang m\u1edf tr\u00ean CareerLink 2026<\/td><\/tr>\n
M\u1ee9c l\u01b0\u01a1ng tham chi\u1ebfu theo c\u1ea5p b\u1eadc<\/strong><\/td>Trung b\u00ecnh:<\/strong> Trung b\u00ecnh 13 tri\u1ec7u\/th\u00e1ng
Theo c\u1ea5p b\u1eadc:<\/strong>
\u2013 K\u1ebf to\u00e1n vi\u00ean 8\u201312 tri\u1ec7u
\u2013 Senior 14\u201320 tri\u1ec7u
\u2013 K\u1ebf to\u00e1n tr\u01b0\u1edfng 25\u201345 tri\u1ec7u\/th\u00e1ng<\/td><\/tr>\n
Top v\u1ecb tr\u00ed c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c tuy\u1ec3n nhi\u1ec1u<\/strong><\/td>\u2013 H\u1ed3 Ch\u00ed Minh
\u2013 H\u00e0 N\u1ed9i
\u2013 \u0110\u00e0 N\u1eb5ng
\u2013 Long An
\u2013 B\u00e0 R\u1ecba – V\u0169ng T\u00e0u<\/td><\/tr>\n
Khu v\u1ef1c tuy\u1ec3n d\u1ee5ng t\u1eadp trung<\/strong><\/td>\u2013 H\u1ed3 Ch\u00ed Minh
\u2013 H\u00e0 N\u1ed9i
\u2013 \u0110\u00e0 N\u1eb5ng
\u2013 Long An
\u2013 B\u00e0 R\u1ecba – V\u0169ng T\u00e0u<\/td><\/tr>\n
Doanh nghi\u1ec7p \u0111\u0103ng tuy\u1ec3n ti\u00eau bi\u1ec3u<\/strong><\/td>\u2013 CareerLink’s Client
\u2013 C\u00d4NG TY TNHH C\u00d4NG NGH\u1ec6 TANIXA
\u2013 C\u00f4ng Ty TNHH \u0110\u1ea1i L\u00fd Thu\u1ebf H\u1ee3p Lu\u1eadt
\u2013 C\u00f4ng Ty C\u1ed5 Ph\u1ea7n T\u1eadp \u0110o\u00e0n Minh Anh (MIAN GROUP)
\u2013 C\u00f4ng Ty TNHH Th\u1eddi Trang & M\u1ef9 Ph\u1ea9m \u00c2u Ch\u00e2u (Au Chau Fashion & Cosmetic Company – ACFC)<\/td><\/tr>\n
K\u1ef9 n\u0103ng v\u00e0 ch\u1ee9ng ch\u1ec9 \u0111\u01b0\u1ee3c \u01b0u ti\u00ean<\/strong><\/td>\u2013 Ph\u1ea7n m\u1ec1m Misa SME, Fast, Bravo
\u2013 Hi\u1ec3u Lu\u1eadt Thu\u1ebf GTGT\/TNDN\/TNCN
\u2013 Th\u00f4ng t\u01b0 78\/2021 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed
\u2013 VAS (Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam)
\u2013 Excel: VLOOKUP, PivotTable, SUMIFS<\/td><\/tr>\n
Xu h\u01b0\u1edbng tuy\u1ec3n d\u1ee5ng 2026<\/strong><\/td>\u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021 v\u00e0 chu\u1ea9n IFRS \u0111ang \u0111\u1ea9y nhu c\u1ea7u k\u1ebf to\u00e1n hi\u1ec3u c\u1ea3 2 chu\u1ea9n (VAS + IFRS).<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
\n

G\u1ee3i \u00fd t\u1eeb d\u1eef li\u1ec7u CareerLink 2026<\/strong><\/p>\n

\u2013 \u1ee8ng vi\u00ean n\u00ean \u0111\u1ed1i chi\u1ebfu k\u1ef9 n\u0103ng v\u00e0 ch\u1ee9ng ch\u1ec9 c\u00e1 nh\u00e2n v\u1edbi y\u00eau c\u1ea7u th\u1ef1c t\u1ebf trong tin \u0111\u0103ng m\u1edbi nh\u1ea5t t\u1ea1i chuy\u00ean m\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

\u2013 M\u1ee9c l\u01b0\u01a1ng tr\u00ean l\u00e0 d\u1ea3i tham chi\u1ebfu \u2014 thu nh\u1eadp th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c quy m\u00f4 doanh nghi\u1ec7p, v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd v\u00e0 kinh nghi\u1ec7m c\u1ee5 th\u1ec3.<\/p>\n

\u2013 \u0110\u1ea7u t\u01b0 ch\u1ee9ng ch\u1ec9 chuy\u00ean ng\u00e0nh v\u00e0 ngo\u1ea1i ng\u1eef l\u00e0 c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 v\u01b0\u1ee3t l\u00ean trung v\u1ecb l\u01b0\u01a1ng.<\/p>\n<\/div>\n\n\n

6. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n

1. K\u1ebf to\u00e1n mua h\u00e0ng kh\u00e1c k\u1ebf to\u00e1n b\u00e1n h\u00e0ng \u1edf \u0111i\u1ec3m n\u00e0o?<\/em><\/strong><\/p>\n\n\n\n

K\u1ebf to\u00e1n mua h\u00e0ng t\u1eadp trung v\u00e0o nghi\u1ec7p v\u1ee5 mua v\u00e0o, theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p (TK 331), ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. Trong khi \u0111\u00f3, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng (Sales Accounting) theo d\u00f5i doanh thu, c\u00f4ng n\u1ee3 ph\u1ea3i thu kh\u00e1ch h\u00e0ng (TK 131) v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra. Hai v\u1ecb tr\u00ed b\u1ed5 tr\u1ee3 nhau trong d\u00f2ng ch\u1ea3y h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

2. C\u1ea7n b\u1eb1ng c\u1ea5p g\u00ec \u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n mua h\u00e0ng?<\/em><\/strong><\/p>\n\n\n\n

T\u1ed1i thi\u1ec3u c\u1ea7n b\u1eb1ng cao \u0111\u1eb3ng ho\u1eb7c \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n. Ngo\u00e0i ra, ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c n\u1ebfu b\u1ea1n mu\u1ed1n l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng trong t\u01b0\u01a1ng lai. C\u00e1c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf nh\u01b0 ACCA hay CPA c\u0169ng \u0111\u01b0\u1ee3c nh\u00e0 tuy\u1ec3n d\u1ee5ng \u0111\u00e1nh gi\u00e1 cao.<\/p>\n\n\n\n

3. Ph\u1ea7n m\u1ec1m n\u00e0o ph\u1ed5 bi\u1ebfn nh\u1ea5t cho k\u1ebf to\u00e1n mua h\u00e0ng t\u1ea1i Vi\u1ec7t Nam?<\/em><\/strong><\/p>\n\n\n\n

MISA SME.NET l\u00e0 ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i nh\u1ea5t t\u1ea1i c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u1edf Vi\u1ec7t Nam nh\u1edd giao di\u1ec7n ti\u1ebfng Vi\u1ec7t v\u00e0 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c VAS. V\u1edbi doanh nghi\u1ec7p l\u1edbn ho\u1eb7c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, SAP Business One v\u00e0 Oracle NetSuite l\u00e0 l\u1ef1a ch\u1ecdn ph\u1ed5 bi\u1ebfn h\u01a1n.<\/p>\n\n\n\n

V\u1ecb tr\u00ed k\u1ebf to\u00e1n mua h\u00e0ng<\/strong> \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed \u0111\u1ea7u v\u00e0o v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p t\u1ea1i doanh nghi\u1ec7p. \u0110\u1ec3 l\u00e0m t\u1ed1t c\u00f4ng vi\u1ec7c n\u00e0y, b\u1ea1n c\u1ea7n n\u1eafm v\u1eefng nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, th\u00e0nh th\u1ea1o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 li\u00ean t\u1ee5c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi. V\u1edbi n\u1ec1n t\u1ea3ng chuy\u00ean m\u00f4n v\u1eefng ch\u1eafc v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf, \u0111\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m t\u1ed1t \u0111\u1ec3 ph\u00e1t tri\u1ec3n l\u00ean c\u00e1c v\u1ecb tr\u00ed cao h\u01a1n trong ng\u00e0nh k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n.<\/p>\n\n\n\n

Minh An<\/strong><\/p>\n\n\n\n

B\u00e0i vi\u1ebft mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, kh\u00f4ng thay th\u1ebf t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n t\u1eeb k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c chuy\u00ean gia t\u00e0i ch\u00ednh. Th\u00f4ng tin quy \u0111\u1ecbnh c\u00f3 th\u1ec3 thay \u0111\u1ed5i, vui l\u00f2ng ki\u1ec3m tra ngu\u1ed3n ch\u00ednh th\u1ee9c t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/p>","protected":false},"excerpt":{"rendered":"

T\u00ecm hi\u1ec3u k\u1ebf to\u00e1n mua h\u00e0ng l\u00e0 g\u00ec, c\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y, quy tr\u00ecnh h\u1ea1ch to\u00e1n mua h\u00e0ng theo Th\u00f4ng t\u01b0 200 v\u00e0 c\u00e1c k\u1ef9 n\u0103ng c\u1ea7n c\u00f3 \u0111\u1ec3 l\u00e0m t\u1ed1t v\u1ecb tr\u00ed n\u00e0y.<\/p>\n","protected":false},"author":58,"featured_media":16194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[98],"class_list":["post-16148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep","tag-kien-thuc-nganh"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/16148","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=16148"}],"version-history":[{"count":15,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/16148\/revisions"}],"predecessor-version":[{"id":21582,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/16148\/revisions\/21582"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/16194"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=16148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=16148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=16148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}