{"id":3788,"date":"2023-02-23T08:15:48","date_gmt":"2023-02-23T08:15:48","guid":{"rendered":"https:\/\/timviecbatdongsan.com\/blog\/?p=3788"},"modified":"2023-03-13T03:04:11","modified_gmt":"2023-03-13T03:04:11","slug":"ke-toan-cong-ty-bat-dong-san","status":"publish","type":"post","link":"https:\/\/timviecbatdongsan.com\/blog\/ke-toan-cong-ty-bat-dong-san\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n chi ti\u1ebft nh\u1ea5t"},"content":{"rendered":"\n<p>B\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00e0o c\u0169ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. V\u00e0 c\u00e1c c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u0169ng kh\u00f4ng ngo\u1ea1i l\u1ec7. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u quy tr\u00ecnh h\u1ea1ch to\u00e1n <strong><a href=\"https:\/\/timviecbatdongsan.com\/blog\/ke-toan-cong-ty-bat-dong-san\/\" target=\"_blank\" rel=\"noreferrer noopener\">k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/strong> nh\u01b0 th\u1ebf n\u00e0o c\u00f9ng<strong> <\/strong><a href=\"https:\/\/timviecbatdongsan.com\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Timviecbatdongsan<\/strong><\/a> nh\u00e9.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/timviecbatdongsan.com\/blog\/ke-toan-cong-ty-bat-dong-san\/#Buoc_1_%E2%80%93_Xac_dinh_cac_hoat_dong_kinh_doanh_cua_cong_ty_BDS\" title=\"B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty B\u0110S\">B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty B\u0110S<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/timviecbatdongsan.com\/blog\/ke-toan-cong-ty-bat-dong-san\/#Buoc_2_%E2%80%93_Xac_dinh_hach_toan_ke_toan_cong_ty_bat_dong_san_can_thiet\" title=\"B\u01b0\u1edbc 2 &#8211; X\u00e1c \u0111\u1ecbnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n thi\u1ebft\">B\u01b0\u1edbc 2 &#8211; X\u00e1c \u0111\u1ecbnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n thi\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/timviecbatdongsan.com\/blog\/ke-toan-cong-ty-bat-dong-san\/#Buoc_3_Trien_khai_nghiep_vu_hach_toan_ke_toan_cong_ty_bat_dong_san\" title=\"B\u01b0\u1edbc 3: Tri\u1ec3n khai nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">B\u01b0\u1edbc 3: Tri\u1ec3n khai nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/timviecbatdongsan.com\/blog\/ke-toan-cong-ty-bat-dong-san\/#Doi_voi_hoat_dong_moi_gioi_BDS_huong_hoa_hong\" title=\"\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi B\u0110S h\u01b0\u1edfng hoa h\u1ed3ng\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi B\u0110S h\u01b0\u1edfng hoa h\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/timviecbatdongsan.com\/blog\/ke-toan-cong-ty-bat-dong-san\/#Doi_voi_hoat_dong_xay_dung_BDS_roi_ban\" title=\"\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng B\u0110S r\u1ed3i b\u00e1n\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng B\u0110S r\u1ed3i b\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/timviecbatdongsan.com\/blog\/ke-toan-cong-ty-bat-dong-san\/#Doi_voi_hoat_dong_mua_di_ban_lai_BDS\" title=\"\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua \u0111i b\u00e1n l\u1ea1i B\u0110S\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua \u0111i b\u00e1n l\u1ea1i B\u0110S<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/timviecbatdongsan.com\/blog\/ke-toan-cong-ty-bat-dong-san\/#Nhung_kho_khan_trong_hach_toan_ke_toan_cong_ty_bat_dong_san\" title=\"Nh\u1eefng kh\u00f3 kh\u0103n trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">Nh\u1eefng kh\u00f3 kh\u0103n trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Xac_dinh_cac_hoat_dong_kinh_doanh_cua_cong_ty_BDS\"><\/span><strong>B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty B\u0110S<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n, b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 c\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n. V\u00ed d\u1ee5 nh\u01b0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng <a href=\"https:\/\/timviecbatdongsan.com\/blog\/kinh-doanh-bat-dong-san\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><\/a> ph\u1ed5 bi\u1ebfn nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mua, b\u00e1n, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n\n\n\n<li>Cho thu\u00ea, thu\u00ea l\u1ea1i, thu\u00ea mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n\n\n\n<li>\u0110\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu ph\u00ed d\u1ecbch v\u1ee5\/h\u01b0\u1edfng hoa h\u1ed3ng.<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 kinh doanh li\u00ean quan \u0111\u1ebfn s\u00e0n giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi m\u1ee5c ti\u00eau sinh l\u1eddi.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-1.jpg\" alt=\"ke-toan-cong-ty-bat-dong-san-topcv-1\" class=\"wp-image-3790\" srcset=\"https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-1.jpg 800w, https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-1-640x400.jpg 640w, https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Xac_dinh_hach_toan_ke_toan_cong_ty_bat_dong_san_can_thiet\"><\/span><strong>B\u01b0\u1edbc 2 &#8211; X\u00e1c \u0111\u1ecbnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n thi\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>D\u1ef1a v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111ang th\u1ef1c hi\u1ec7n, b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh nh\u1eefng ho\u1ea1t \u0111\u1ed9ng h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00f9 h\u1ee3p. V\u00ed d\u1ee5 nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u1ec1 doanh thu c\u1ee7a t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5, lo\u1ea1i h\u00ecnh kinh doanh \u0111ang \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ti\u1ebft t\u1eebng d\u1ecbch v\u1ee5 kh\u00e1c nhau.<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u00ecnh th\u00e0nh ra gi\u00e1 v\u1ed1n trong d\u1ecbch v\u1ee5 b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ef1 t\u01b0\u01a1ng \u1ee9ng c\u1ee7a gi\u00e1 v\u1ed1n v\u1edbi doanh thu.<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n chi ti\u1ebft.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/nghiep-vu-ke-toan-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">5+ Nghi\u1ec7p V\u1ee5 K\u1ebf To\u00e1n B\u00e1n H\u00e0ng Chi Ti\u1ebft Nh\u1ea5t Trong Doanh Nghi\u1ec7p<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Buoc_3_Trien_khai_nghiep_vu_hach_toan_ke_toan_cong_ty_bat_dong_san\"><\/span><strong>B\u01b0\u1edbc 3: Tri\u1ec3n khai nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Nghi\u1ec7p v\u1ee5 ch\u00ednh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p c\u01a1 b\u1ea3n nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doi_voi_hoat_dong_moi_gioi_BDS_huong_hoa_hong\"><\/span><strong>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi B\u0110S h\u01b0\u1edfng hoa h\u1ed3ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ea1ch to\u00e1n doanh thu chi ti\u1ebft: Ghi N\u1ee3 TK 1321, ghi C\u00f3 TK 51131 v\u00e0 3331.<\/li>\n\n\n\n<li>H\u1ea1ch to\u00e1n chi ph\u00ed g\u1ed3m: Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean ghi N\u1ee3 TK 154, ghi C\u00f3 TK 334; Chi ph\u00ed v\u1ec1 ti\u1ec1n \u0111i l\u1ea1i v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan kh\u00e1c ghi N\u1ee3 TK 154 v\u00e0 133, ghi C\u00f3 TK 111 v\u00e0 331.<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n d\u1ecbch v\u1ee5 ghi N\u1ee3 TK 632 v\u00e0 ghi C\u00f3 TK 154.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/timviecbatdongsan.com\/blog\/cach-tinh-phan-tram-hoa-hong-ban-dat\/\" target=\"_blank\" rel=\"noreferrer noopener\">C\u00e1ch t\u00ednh ph\u1ea7n tr\u0103m hoa h\u1ed3ng b\u00e1n \u0111\u1ea5t v\u00e0 nh\u1eefng l\u01b0u \u00fd cho sales<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-2.jpg\" alt=\"ke-toan-cong-ty-bat-dong-san-topcv-2\" class=\"wp-image-3791\" srcset=\"https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-2.jpg 800w, https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-2-640x400.jpg 640w, https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi B\u0110S h\u01b0\u1edfng hoa h\u1ed3ng l\u00e0 lo\u1ea1i h\u00ecnh kinh doanh kh\u00e1 ph\u1ed5 bi\u1ebfn<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doi_voi_hoat_dong_xay_dung_BDS_roi_ban\"><\/span><strong>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng B\u0110S r\u1ed3i b\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng n\u00e0y, chi ph\u00ed v\u1ed1n s\u1ebd bao g\u1ed3m th\u00eam chi ph\u00ed x\u00e2y d\u1ef1ng, nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng. Do \u0111\u00f3, khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n x\u00e2y d\u1ef1ng r\u1ed3i b\u00e1n c\u1ea7n t\u1eadp h\u1ee3p gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh, nh\u1eadp kho th\u00e0nh ph\u1ea9m r\u1ed3i b\u00e1n, sau \u0111\u00f3 t\u00ednh gi\u00e1 v\u1ed1n khi xu\u1ea5t b\u00e1n. Qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng n\u00e0y nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh doanh thu: Ghi N\u1ee3 TK 131, ghi C\u00f3 TK 5112 v\u00e0 3331.<\/li>\n\n\n\n<li>H\u00ecnh th\u00e0nh gi\u00e1 v\u1ed1n bao g\u1ed3m c\u00e1c chi ph\u00ed: Nguy\u00ean v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng ghi N\u1ee3 TK 154 v\u00e0 ghi C\u00f3 TK 152, chi ph\u00ed nh\u00e2n c\u00f4ng ghi N\u1ee3 TK 154 v\u00e0 ghi C\u00f3 TK 334, c\u00e1c chi ph\u00ed li\u00ean quan kh\u00e1c ghi n\u1ee3 TK 154 v\u00e0 ghi c\u00f3 TK 111.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doi_voi_hoat_dong_mua_di_ban_lai_BDS\"><\/span><strong>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua \u0111i b\u00e1n l\u1ea1i B\u0110S<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng n\u00e0y, b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0ng h\u00f3a, nh\u01b0ng c\u00e1ch theo d\u00f5i s\u1ebd kh\u00e1c bi\u1ec7t so v\u1edbi nh\u1eefng lo\u1ea1i h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng kh\u00e1c. B\u1edfi nh\u00e0 cung c\u1ea5p xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00e1c c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u01b0\u1eddng s\u1ebd chia nh\u1ecf theo nhi\u1ec1u l\u1ea7n ph\u00e1t sinh. Do \u0111\u00f3, qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y n\u00ean l\u01b0u \u00fd nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Khi mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Ghi N\u1ee3 TK 1561 v\u00e0 TK 133, ghi C\u00f3 TK 331.<\/li>\n\n\n\n<li>Khi b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Doanh thu ghi N\u1ee3 TK 131 v\u00e0 ghi C\u00f3 TK 5111, 3331. Gi\u00e1 v\u1ed1n ghi N\u1ee3 TK 632 v\u00e0 ghi C\u00f3 TK 156.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-3.jpg\" alt=\"ke-toan-cong-ty-bat-dong-san-topcv-3\" class=\"wp-image-3792\" srcset=\"https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-3.jpg 800w, https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-3-640x400.jpg 640w, https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>B\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0ng h\u00f3a trong ho\u1ea1t \u0111\u1ed9ng mua \u0111i b\u00e1n l\u1ea1i<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nhung_kho_khan_trong_hach_toan_ke_toan_cong_ty_bat_dong_san\"><\/span><strong>Nh\u1eefng kh\u00f3 kh\u0103n trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, b\u1ea1n n\u00ean l\u01b0u \u00fd v\u1edbi 2 kh\u00f3 kh\u0103n ch\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u1ec3m so\u00e1t v\u00e0 x\u1eed l\u00fd ti\u1ec1n \u0111\u1eb7t c\u1ecdc c\u1ee7a kh\u00e1ch h\u00e0ng: \u0110\u00e2y l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng b\u1eaft bu\u1ed9c trong qu\u00e1 tr\u00ecnh kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n. B\u1ea1n c\u1ea7n ph\u1ea3i l\u01b0u \u00fd \u0111\u1ebfn nh\u1eefng gi\u1ea5y t\u1edd, th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd v\u00e0 qu\u00e1 tr\u00ecnh c\u1ecdc &#8211; thanh to\u00e1n khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n cho c\u00f4ng ty B\u0110S.<\/li>\n\n\n\n<li>T\u00ednh to\u00e1n doanh s\u1ed1 v\u00e0 ti\u1ec1n hoa h\u1ed3ng c\u1ee7a nh\u00e2n vi\u00ean: M\u1ee9c hoa h\u1ed3ng c\u1ee7a <strong><a href=\"https:\/\/timviecbatdongsan.com\/blog\/sale-bat-san-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">sale b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/strong> c\u0169ng l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 c\u1ea7n quan t\u00e2m khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. B\u1edfi m\u1ed7i doanh nghi\u1ec7p s\u1ebd c\u00f3 m\u1ed9t m\u1ee9c t\u00ednh hoa h\u1ed3ng kh\u00e1c nhau v\u00e0 c\u00f3 th\u1ec3 s\u1ebd t\u1ea1o ra s\u1ef1 ch\u1ed3ng ch\u00e9o, kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/timviecbatdongsan.com\/blog\/ke-toan-bat-dong-san-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf To\u00e1n B\u1ea5t \u0110\u1ed9ng S\u1ea3n L\u00e0 G\u00ec? C\u00f4ng Vi\u1ec7c Chi Ti\u1ebft V\u00e0 L\u01b0u \u00dd<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-4.jpg\" alt=\"ke-toan-cong-ty-bat-dong-san-topcv-4\" class=\"wp-image-3793\" srcset=\"https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-4.jpg 800w, https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-4-640x400.jpg 640w, https:\/\/timviecbatdongsan.com\/blog\/wp-content\/uploads\/2023\/03\/ke-toan-cong-ty-bat-dong-san-topcv-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n B\u0110S c\u00f3 th\u1ec3 g\u1eb7p m\u1ed9t s\u1ed1 kh\u00f3 kh\u0103n nh\u1ea5t \u0111\u1ecbnh<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Hy v\u1ecdng v\u1edbi b\u00e0i vi\u1ebft trong chuy\u00ean m\u1ee5c <a href=\"https:\/\/timviecbatdongsan.com\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>chia s\u1ebb kinh nghi\u1ec7m<\/strong><\/a> ng\u00e0y h\u00f4m nay, b\u1ea1n s\u1ebd hi\u1ec3u h\u01a1n v\u1ec1 quy tr\u00ecnh h\u1ea1ch to\u00e1n<strong> k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong> l\u00e0 nh\u01b0 th\u1ebf n\u00e0o. B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm ki\u1ebfm nh\u1eefng c\u01a1 h\u1ed9i <strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-bat-dong-san\" target=\"_blank\" rel=\"noreferrer noopener\">vi\u1ec7c l\u00e0m b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/strong>, h\u00e3y truy c\u1eadp ngay v\u00e0o <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV<\/strong><\/a>. H\u1ec7 th\u1ed1ng t\u00edch h\u1ee3p n\u1ec1n t\u1ea3ng c\u00f4ng ngh\u1ec7 h\u00e0ng \u0111\u1ea7u n\u00e0y s\u1ebd gi\u00fap b\u1ea1n nhanh ch\u00f3ng k\u1ebft n\u1ed1i \u0111\u01b0\u1ee3c v\u1edbi nh\u00e0 tuy\u1ec3n d\u1ee5ng ph\u00f9 h\u1ee3p.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00e0o c\u0169ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. V\u00e0 c\u00e1c c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u0169ng kh\u00f4ng ngo\u1ea1i l\u1ec7. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0 th\u1ebf n\u00e0o c\u00f9ng Timviecbatdongsan nh\u00e9. B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":3789,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[998,981,220,221,980,222],"class_list":["post-3788","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-hach-toan-chi-phi-moi-gioi-bds","tag-hach-toan-ke-toan-bat-dong-san","tag-ke-toan-bat-dong-san","tag-ke-toan-bat-dong-san-la-gi","tag-ke-toan-cong-ty-bat-dong-san","tag-luu-y-khi-lam-ke-toan-bat-dong-san"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ea1ch 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