{"id":40335,"date":"2025-11-21T09:38:07","date_gmt":"2025-11-21T02:38:07","guid":{"rendered":"\/vi\/?post_type=ht_kb&#038;p=40335"},"modified":"2025-11-21T09:38:07","modified_gmt":"2025-11-21T02:38:07","slug":"so-ke-toan-hkd","status":"publish","type":"ht_kb","link":"\/vi\/kb\/so-ke-toan-hkd","title":{"rendered":"S\u1ed5 k\u1ebf to\u00e1n HKD"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u00fap h\u01b0\u1edbng d\u1eabn t\u1ed5ng th\u1ec3 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n d\u00e0nh cho h\u1ed9 kinh doanh, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, kho, chi ph\u00ed, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 lao \u0111\u1ed9ng. Sau khi \u0111\u1ecdc, Qu\u00fd kh\u00e1ch s\u1ebd hi\u1ec3u \u00fd ngh\u0129a t\u1eebng lo\u1ea1i s\u1ed5, h\u1ed7 tr\u1ee3 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o, ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>S1-HKD: S\u1ed5 chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/li>\n<li>S2-HKD: S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/li>\n<li>S3-HKD: S\u1ed5 chi ph\u00ed, s\u1ea3n xu\u1ea5t kinh doanh<\/li>\n<li>S4-HKD: S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi NSNN<\/li>\n<li>S5-HKD: S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p theo l\u01b0\u01a1ng<\/li>\n<li>S6-HKD: S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/li>\n<li>S7-HKD: S\u1ed5 qu\u1ef9 ti\u1ec1n g\u1eedi<\/li>\n<\/ul>\n<h3 id=\"2-cac-bao-cao-tren-so-ke-toan-ho-kinh-doanh\"><strong>2. C\u00e1c b\u00e1o c\u00e1o tr\u00ean S\u1ed5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh<\/strong><\/h3>\n<table style=\"height: 811px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 92px;\">\n<td style=\"width: 39.0625px; height: 92px;\"><strong>STT<\/strong><\/td>\n<td style=\"width: 173.266px; height: 92px;\"><strong>T\u00ean b\u00e1o c\u00e1o<\/strong><\/td>\n<td style=\"width: 265.438px; height: 92px;\"><strong>\u00dd ngh\u0129a<\/strong><\/td>\n<td style=\"width: 99.2344px; height: 92px;\"><strong>H\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<p><strong>l\u1eadp b\u00e1o c\u00e1o<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 120px;\">\n<td style=\"width: 39.0625px; height: 120px;\">1<\/td>\n<td style=\"width: 173.266px; height: 120px;\">S1-HKD: S\u1ed5 chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/td>\n<td style=\"width: 265.438px; height: 120px;\">T\u1ed5ng h\u1ee3p\u00a0<strong data-start=\"302\" data-end=\"334\">chi ti\u1ebft doanh thu ph\u00e1t sinh<\/strong>\u00a0t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh trong k\u1ef3 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.<\/td>\n<td style=\"width: 99.2344px; height: 719px;\" rowspan=\"7\">Xem\u00a0<a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/huong-dan-xem-so-ke-toan-hkd\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/td>\n<\/tr>\n<tr style=\"height: 120px;\">\n<td style=\"width: 39.0625px; height: 120px;\">2<\/td>\n<td style=\"width: 173.266px; height: 120px;\">S2-HKD: S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/td>\n<td style=\"width: 265.438px; height: 120px;\">T\u1ed5ng h\u1ee3p,\u00a0<strong data-start=\"1850\" data-end=\"1988\">theo d\u00f5i nh\u1eadp \u2013 xu\u1ea5t \u2013 t\u1ed3n kho c\u1ee7a v\u1eadt li\u1ec7u, s\u1ea3n ph\u1ea9m v\u00e0 h\u00e0ng h\u00f3a c\u1ee7a h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh<\/strong>, ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd kho, x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o thu\u1ebf.<\/td>\n<\/tr>\n<tr style=\"height: 119px;\">\n<td style=\"width: 39.0625px; height: 119px;\">3<\/td>\n<td style=\"width: 173.266px; height: 119px;\">S3-HKD: S\u1ed5 chi ph\u00ed, s\u1ea3n xu\u1ea5t kinh doanh<\/td>\n<td style=\"width: 265.438px; height: 119px;\"><strong data-start=\"2473\" data-end=\"2578\">T\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh<\/strong>, ph\u1ee5c v\u1ee5 t\u00ednh gi\u00e1 th\u00e0nh, k\u00ea khai thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh.<\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"width: 39.0625px; height: 96px;\">4<\/td>\n<td style=\"width: 173.266px; height: 96px;\">S4-HKD: S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi NSNN<\/td>\n<td style=\"width: 265.438px; height: 96px;\">Theo d\u00f5i\u00a0<strong data-start=\"2394\" data-end=\"2524\">chi ti\u1ebft t\u00ecnh h\u00ecnh k\u00ea khai, n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p thu\u1ebf c\u1ee7a h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh<\/strong>, gi\u00fap \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n.<\/td>\n<\/tr>\n<tr style=\"height: 120px;\">\n<td style=\"width: 39.0625px; height: 120px;\">5<\/td>\n<td style=\"width: 173.266px; height: 120px;\">S5-HKD: S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\n<td style=\"width: 265.438px; height: 120px;\"><strong data-start=\"2483\" data-end=\"2607\">Theo d\u00f5i t\u00ecnh h\u00ecnh tr\u1ea3 l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch n\u1ed9p theo l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>, gi\u00fap h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh qu\u1ea3n l\u00fd lao \u0111\u1ed9ng, chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan minh b\u1ea1ch.<\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 39.0625px; height: 72px;\">6<\/td>\n<td style=\"width: 173.266px; height: 72px;\">S6-HKD: S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/td>\n<td style=\"width: 265.438px; height: 72px;\">Theo d\u00f5i t\u00ecnh h\u00ecnh thu chi t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t b\u1eb1ng ti\u1ec1n Vi\u1ec7t Nam t\u1ea1i c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 39.0625px; height: 72px;\">7<\/td>\n<td style=\"width: 173.266px; height: 72px;\">S7-HKD: S\u1ed5 qu\u1ef9 ti\u1ec1n g\u1eedi<\/td>\n<td style=\"width: 265.438px; height: 72px;\">Theo d\u00f5i chi ti\u1ebft ti\u1ec1n g\u1eedi t\u1ea1i t\u1eebng ng\u00e2n h\u00e0ng theo t\u1eebng s\u1ed1 li\u1ec7u t\u00e0i kho\u1ea3n giao d\u1ecbch c\u1ee7a h\u1ed9 kinh doanh.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u00fap h\u01b0\u1edbng d\u1eabn t\u1ed5ng th\u1ec3 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n d\u00e0nh cho h\u1ed9 kinh doanh, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, kho, chi ph\u00ed, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 lao \u0111\u1ed9ng. Sau khi \u0111\u1ecdc, Qu\u00fd kh\u00e1ch s\u1ebd hi\u1ec3u \u00fd ngh\u0129a&#8230;<\/p>\n","protected":false},"author":101,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht-kb-category":[1479],"ht-kb-tag":[],"class_list":["post-40335","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-phone"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>S\u1ed5 k\u1ebf to\u00e1n HKD - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/vi\/kb\/so-ke-toan-hkd\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u1ed5 k\u1ebf to\u00e1n HKD - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam\" \/>\n<meta property=\"og:description\" content=\"1. 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