{"id":1251,"date":"2025-07-17T06:35:21","date_gmt":"2025-07-17T06:35:21","guid":{"rendered":"http:\/\/localhost\/cmatest\/?p=1251"},"modified":"2025-07-24T13:10:54","modified_gmt":"2025-07-24T13:10:54","slug":"1251","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/17\/1251\/","title":{"rendered":"H\u01af\u1edaNG D\u1eaaN C\u00c1CH L\u00c0M S\u1ed4 S\u00c1CH K\u1ebe TO\u00c1N TR\u00caN EXCEL"},"content":{"rendered":"
1. T\u00ecm hi\u1ec3u c\u00e1c h\u00e0m th\u01b0\u1eddng s\u1eed d\u1ee5ng trong Excel k\u1ebf to\u00e1n:<\/h5>\n

C\u00e1c b\u1ea1n mu\u1ed1n l\u00e0m t\u1ed1t c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi k\u1ebf to\u00e1n tr\u00ean Excel th\u00ec vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u00e1c b\u1ea1n c\u1ea7n quan t\u00e2m \u0111\u00f3 l\u00e0: Hi\u1ec3u r\u00f5 t\u00e1c d\u1ee5ng c\u1ee7a c\u00e1c h\u00e0m:
\na. T\u00e1c d\u1ee5ng c\u1ee7a H\u00c0M SUMIF:
\n– K\u1ebft chuy\u1ec3n c\u00e1c b\u00fat to\u00e1n cu\u1ed1i k\u1ef3
\n– T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb NKC l\u00ean Ph\u00e1t sinh N\u1ee3, Ph\u00e1t sinh C\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh th\u00e1ng v\u00e0 n\u0103m
\n-T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb PNK, PXK l\u00ean “B\u1ea3ng NH\u1eadp Xu\u1ea5t T\u1ed3n”
\n– T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb NKC l\u00ean c\u1ed9t PS N\u1ee3, PS C\u00f3 c\u1ee7a \u201cB\u1ea3ng t\u1ed5ng h\u1ee3p ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 kh\u00e1ch h\u00e0ng\u201d
\nCh\u00fa \u00fd: V\u1edbi c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 th\u00ec \u0111i\u1ec1u ki\u1ec7n c\u1ea7n t\u00ednh c\u00f3 th\u1ec3 b\u1ea5m tr\u1ef1c ti\u1ebfp v\u00e0o \u00f4 ch\u1ee9a n\u00f3 ho\u1eb7c g\u00f5 tr\u1ef1c ti\u1ebfp t\u00e0i kho\u1ea3n c\u1ea7n k\u1ebft chuy\u1ec3n v\u00e0o c\u00f4ng th\u1ee9c
\nV\u00ed d\u1ee5: = SUMIF( $E15:$E180, 5111,$H$15:$H$180)
\nb. T\u00e1c d\u1ee5ng c\u1ee7a H\u00e0m VLOOKUP:
\n– T\u00ecm \u0111\u01a1n gi\u00e1 Xu\u1ea5t kho t\u1eeb b\u00ean B\u1ea3ng Nh\u1eadp Xu\u1ea5t T\u1ed3n v\u1ec1 Phi\u1ebfu Xu\u1ea5t kho.
\n– T\u00ecm M\u00e3 TK, T\u00ean TK t\u1eeb Danh m\u1ee5c t\u00e0i kho\u1ea3n v\u1ec1 b\u1ea3ng C\u0110PS, v\u1ec1 S\u1ed5 131, 331\u2026
\n– T\u00ecm M\u00e3 h\u00e0ng ho\u00e1, t\u00ean h\u00e0ng ho\u00e1 t\u1eeb Danh m\u1ee5c h\u00e0ng ho\u00e1 v\u1ec1 B\u1ea3ng Nh\u1eadp Xu\u1ea5t T\u1ed3n
\n– T\u00ccm s\u1ed1 d\u01b0 c\u1ee7a \u0111\u1ea7u th\u00e1ng N c\u0103n c\u1ee9 vao c\u1ed9t s\u1ed1 d\u01b0 c\u1ee7a th\u00e1ng N-1
\n– T\u00ecm s\u1ed1 Kh\u1ea5u hao (Ph\u00e2n b\u1ed5) lu\u1ef9 k\u1ebf t\u1eeb k\u1ef3 tr\u01b0\u1edbc, c\u0103n c\u1ee9 v\u00e0o Gi\u00e1 tr\u1ecb kh\u1ea5u hao (ph\u00e2n b\u1ed5) lu\u1ef9 k\u1ebf (c\u1ee7a b\u1ea3ng 242, 214)
\nV\u00ed d\u1ee5: \u0110i t\u00ecm \u0110\u01a1n gi\u00e1 xu\u1ea5t kho c\u1ee7a m\u00e3 h\u00e0ng GEN_ASG24R t\u1eeb b\u1ea3ng Nh\u1eadp xu\u1ea5t t\u1ed3n v\u1ec1 Phi\u1ebfu Xu\u1ea5t kho.
\nV\u00ed d\u1ee5 =VLOOKUP(F11,$C$20:$D$22,2,0)<\/p>\n

2. C\u00e1c c\u00f4ng vi\u1ec7c \u0111\u1ea7u n\u0103m c\u1ea7n ph\u1ea3i l\u00e0m khi l\u00e0m s\u1ed5 s\u00e1ch:<\/h5>\n

– Nh\u1eefng DN \u0111\u00e3 v\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng th\u00ec \u0111\u1ea7u n\u0103m c\u00e1c b\u1ea1n ph\u1ea3i chuy\u1ec3n s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u01b0\u1edbc sang \u0111\u1ea7u n\u0103m nay, c\u1ee5 th\u1ec3 nh\u01b0 sau:
\n– V\u00e0o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh th\u00e1ng\u201d
\n– V\u00e0o s\u1ed1 d\u01b0 d\u1ea7u k\u1ef3 c\u00e1c S\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n 242, 211, 131,
\n– V\u00e0o B\u1ea3ng t\u1ed5ng h\u1ee3p Nh\u1eadp Xu\u1ea5t T\u1ed3n, v\u00e0 c\u00e1c S\u1ed5 kh\u00e1c (n\u1ebfu c\u00f3)
\n– Chuy\u1ec3n l\u00e3i (l\u1ed7) n\u0103m nay v\u1ec1 n\u0103m tr\u01b0\u1edbc (C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 4212 tr\u00ean B\u1ea3ng C\u0110TK \u0111\u1ec3 chuy\u1ec3n). Vi\u1ec7c th\u1ef1c hi\u1ec7n n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean Nh\u1eadt k\u00fd chung v\u00e0 ch\u1ec9 th\u1ef1c hi\u1ec7n 1 l\u1ea7n trong n\u0103m, v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u n\u0103m.<\/p>\n

3. C\u00e1c c\u00f4ng vi\u1ec7c trong th\u00e1ng c\u1ea7n ph\u1ea3i l\u00e0m:<\/h5>\n

C\u00e1ch ghi s\u1ed5 khi c\u00f3 ph\u00e1t sinh t\u1ea1i Doanh nghi\u1ec7p:
\na. Khi mua h\u00e0ng:<\/span>
\n+) Khi c\u00f3 ph\u00e1t sinh th\u00eam Kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e0 cung c\u1ea5p m\u1edbi:
\n– Th\u00ec c\u00e1c b\u1ea1n khai b\u00e1o chi ti\u1ebft \u0111\u1ed1i t\u01b0\u1ee3ng KH ho\u1eb7c NCC m\u1edbi b\u00ean b\u1ea3ng Danh m\u1ee5c t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1eb7t m\u00e3 T\u00e0i kho\u1ea3n (M\u00e3 kh\u00e1ch h\u00e0ng) cho KH\/NCC \u0111\u00f3, \u0111\u1ed3ng th\u1eddi \u0111\u1ecbnh kho\u1ea3n chi ti\u1ebft b\u00ean NKC theo m\u00e3 TK m\u1edbi khai b\u00e1o.
\nV\u00ed d\u1ee5: Ph\u1ea3i thu c\u1ee7a C\u00f4ng ty k\u1ebf to\u00e1n X (l\u00e0 kh\u00e1ch h\u00e0ng m\u1edbi):
\nB\u01b0\u1edbc 1: Sang DMTK khai chi ti\u1ebft kh\u00e1ch h\u00e0ng \u2013 C\u00f4ng ty k\u1ebf to\u00e1n X v\u1edbi m\u00e3 Kh\u00e1ch h\u00e0ng m\u1edbi l\u00e0: 1311 ho\u1eb7c 131TU (Khai b\u00e1o ph\u00eda d\u01b0\u1edbi Tk 131)
\n-> (Vi\u1ec7c khai b\u00e1o m\u00e3 TK nh\u01b0 th\u1ebf n\u00e0o l\u00e0 tu\u1ef3 v\u00e0o y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb c\u1ee7a b\u1ea1n, sao cho d\u1ec5 ki\u00eam tra \u0111\u1ed1i chi\u1ebfu)
\nB\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n b\u00ean NKC theo m\u00e3 TK (M\u00e3 KH) \u0111\u00e3 khai b\u00e1o cho C\u00f4ng ty k\u1ebf to\u00e1n X l\u00e0 1311 ho\u1eb7c 131TU
\n– N\u1ebfu kh\u00f4ng ph\u00e1t sinh Kh\u00e1ch h\u00e0ng m\u1edbi th\u00ec khi g\u1eb7p c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn TK 131 v\u00e0 TK 331, ta quay l\u1ea1i Danh m\u1ee5c TK \u0111\u1ec3 l\u1ea5y M\u00e3 Kh\u00e1ch h\u00e0ng \u0111\u00e3 c\u00f3 v\u00e0 \u0111\u1ecbnh kho\u1ea3n tr\u00ean NKC.
\n+) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh m\u1edbi C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 ho\u1eb7c TSC\u0110 (t\u1ee9c li\u00ean quan \u0111\u1ebfn TK 242, 214 )
\n– Sau khi \u0111\u1ecbnh kho\u1ea3n tr\u00ean NKC ph\u1ea3i sang b\u1ea3ng ph\u00e2n b\u1ed5 242, 214 \u0111\u1ec3 khai b\u00e1o th\u00eam c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 ho\u1eb7c t\u00e0i s\u1ea3n n\u00e0y v\u00e0o b\u1ea3ng v\u00e0 t\u00ednh ra s\u1ed1 c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 ho\u1eb7c s\u1ed1 c\u1ea7n tr\u00edch kh\u1ea5u hao trong k\u1ef3.
\n+) Khi mua h\u00e0ng h\u00f3a:
\nB\u01b0\u1edbc 1:<\/strong> B\u00ean Nh\u1eadt k\u00fd chung kh\u00f4ng ph\u1ea3i khai chi ti\u1ebft t\u1eebng m\u1eb7t h\u00e0ng mua v\u00e0o, ch\u1ec9 h\u1ea1ch to\u00e1n chung v\u00e0o TK 156 t\u1ed5ng s\u1ed1 ti\u1ec1n \u1edf d\u00f2ng “C\u1ed3ng ti\u1ec1n h\u00e0ng” tr\u00ean ho\u00e1 \u0111\u01a1n mua v\u00e0o
\nB\u01b0\u1edbc 2:<\/strong> \u0110\u1ed3ng th\u1eddi v\u1ec1 Phi\u1ebfu nh\u1eadp kho, khia b\u00e1o chi ti\u1ebft t\u1eebng m\u1eb7t h\u00e0ng mua theo ho\u00e1 \u0111\u01a1n v\u00e0o phi\u1ebfu nh\u1eadp kho:
\n– N\u1ebfu m\u1eb7t h\u00e0ng mua v\u00e0o \u0111\u00e3 c\u00f3 t\u00ean trong Danh m\u1ee5c h\u00e0ng h\u00e1o th\u00ec quay v\u1ec1 DM h\u00e0ng ho\u00e1 \u0111\u1ec3 l\u1ea5y M\u00e3 h\u00e0ng, t\u00ean h\u00e0ng cho h\u00e0ng ho\u00e1 \u0111\u00f3 v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea nh\u1eadp.
\n– N\u1ebfu m\u1eb7t h\u00e0ng m\u00f9a v\u00e0o l\u00e0 h\u00e0ng m\u1edbi th\u00ec ph\u1ea3i \u0111\u1eb7t M\u00e3 h\u00e0ng cho t\u1eebng m\u1eb7t h\u00e0ng tr\u00ean DMHH sau \u0111\u00f3 th\u1ef1c hi\u1ec7n k\u00ea nh\u1eadp tr\u00ean PNK theo m\u00e3 h\u00e0ng \u0111\u00e3 khai b\u00e1o
\nB\u01b0\u1edbc 3:<\/strong> N\u1ebfu ph\u00e1t sinh chi ph\u00ed (v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, l\u01b0u kho\u2026) cho vi\u1ec7c mua h\u00e0ng th\u00ec \u0110\u01a1n gi\u00e1 nh\u1eadp kho l\u00e0 \u0111\u01a1n gi\u00e1 \u0111\u00e3 bao g\u1ed3m chi ph\u00ed. Khi \u0111\u00f3 ph\u1ea3i ph\u00e2n b\u1ed5 chi ph\u00ed mau h\u00e0ng cho t\u1eebng m\u1eb7t h\u00e0ng nh\u01b0 sau:<\/p>\n

(C\u00f3 th\u1ec3 l\u1eadp b\u1ea3ng t\u00ednh ri\u00eang cho vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed)<\/em><\/p>\n\n\n\n\n
Chi ph\u00ed c\u1ee7a\u00a0m\u1eb7t h\u00e0ng A<\/strong><\/td>\n\u00a0=<\/td>\nT\u1ed5ng chi ph\u00ed<\/strong><\/td>\n\u00a0X\u00a0<\/strong><\/td>\ns\u1ed1 l\u01b0\u1ee3ng ( ho\u1eb7c th\u00e0nh ti\u1ec1n)\u00a0m\u1eb7t h\u00e0ng A<\/strong><\/td>\n<\/tr>\n
T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng ( ho\u1eb7c t\u1ed5ng th\u00e0nh ti\u1ec1n\u00a0C\u1ee7a l\u00f4 h\u00e0ng )<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n
Chi ph\u00ed \u0111\u01a1n v\u1ecb\u00a0M\u1eb7t h\u00e0ng A\u00a0<\/strong><\/td>\n\u00a0=\u00a0<\/strong><\/td>\nT\u1ed5ng chi ph\u00ed c\u1ee7a m\u1eb7t h\u00e0ng A<\/strong><\/td>\n<\/tr>\n
T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u1ee7a m\u1eb7t h\u00e0ng A<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
\u0110\u01a1n gi\u00e1 nh\u1eadp kho\u00a0M\u1eb7t h\u00e0ng A\u00a0<\/strong><\/td>\n\u00a0=\u00a0<\/strong><\/td>\n\u0110\u01a1n gi\u00e1 mua c\u1ee7a\u00a0M\u1eb7t h\u00e0ng A<\/strong><\/td>\n\u00a0+\u00a0<\/strong><\/td>\nChi ph\u00ed \u0111\u01a1n v\u1ecb\u00a0C\u1ee7a m\u1eb7t h\u00e0ng A<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b. Khi b\u00e1n h\u00e0ng h\u00f3a:<\/span>
\nB\u01b0\u1edbc 1<\/strong>: B\u00ean Nh\u1eadt k\u00fd chung kh\u00f4ng ph\u1ea3i khai chi ti\u1ebft t\u1eebng m\u1eb7t h\u00e0ng b\u00e1n ra, ch\u1ec9 h\u1ea1ch to\u00e1n chung v\u00e0o TK 5111 t\u1ed5ng s\u1ed1 ti\u1ec1n \u1edf d\u00f2ng “C\u1ed8ng ti\u1ec1n h\u00e0ng” tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n ra.
\nB\u01b0\u1edbc 2<\/strong>: \u0110\u1ed3ng th\u1eddi v\u1ec1 Phi\u1ebfu Xu\u1ea5t kho, khai b\u00e1o chi ti\u1ebft t\u1eebng m\u1eb7t h\u00e0ng b\u00e1n ra theo Ho\u00e1 \u0111\u01a1n v\u00e0o Phi\u1ebfu XK.
\n– \u0110\u1ec3 l\u1ea5y \u0111\u01b0\u1ee3c M\u00e3 h\u00e0ng xu\u1ea5t kho, ta quay v\u1ec1 Danh m\u1ee5c h\u00e0ng ho\u00e1 \u0111\u1ec3 l\u1ea5y.
\n– Kh\u00f4ng h\u1ea1ch to\u00e1n b\u00fat to\u00e1n Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: V\u00ec C\u00d4ng ty \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh g\u00e1i xu\u1ea5t kho l\u00e0 ph\u01b0\u01a1ng ph\u00e1p “B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3”, n\u00ean cu\u1ed1i th\u00e1ng m\u1edbi th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n n\u00e0y \u0111\u1ec3 t\u1eadp h\u1ee3p gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.
\nCh\u00fa \u00fd:
\n– Khi v\u00e0o b\u1ea3ng k\u00ea xu\u1ea5t kho th\u00ec ch\u1ec9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, ch\u01b0a c\u00f3 \u0111\u01a1n g\u00e1 xu\u1ea5t kho v\u00ec \u0111\u01a1n gi\u00e1 cu\u1ed1i k\u1ef3 m\u1edbi t\u00ednh \u0111\u01b0\u1ee3c b\u00ean B\u1ea3ng Nh\u1eadp Xu\u1ea5t T\u1ed2n kho
\n– Khi t\u00ednh \u0111\u01b0\u1ee3c \u0110\u01a1n gi\u00e1 b\u00ean b\u1ea3ng Nh\u1eadp \u2013 Xu\u1ea5t \u2013 T\u1ed3n th\u00ec s\u1eed d\u1ee5ng h\u00e0m VLOOKUP t\u00ecm \u0111\u01a1n gi\u00e1 xu\u1ea5t kho t\u1eeb b\u1ea3ng Nh\u1eadp \u2013 XU\u1ea5t \u2013 T\u1ed2n v\u1ec1 PXK.
\nc. Khi c\u1ea7n nh\u1eadp kho ho\u1eb7c xu\u1ea5t kho:<\/span>
\n– C\u00e1c b\u1ea1n v\u00e0o phi\u1ebfu nh\u1eadp kho, xu\u1ea5t kho (c\u0169ng l\u00e0m theo nh\u01b0 ph\u1ea7n tr\u00ean nh\u00e9)<\/p>\n

4. C\u00f4ng vi\u1ec7c cu\u1ed1i th\u00e1ng c\u1ea7n l\u00e0m:<\/h5>\n

– Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i th\u00e1ng nh\u01b0: K\u1ebft chuy\u1ec3n ti\u1ec1n l\u01b0\u01a1ng, tr\u00edch kh\u1ea5u hao TSC\u0110, ph\u00e2n b\u1ed5 chi ph\u00ed, k\u1ebft chuy\u1ec3n thu\u1ebf, k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed\u2026<\/p>\n

5. L\u1eadp c\u00e1c b\u1ea3ng bi\u1ec3u th\u00e1ng:<\/strong><\/h5>\n

– L\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p Nh\u1eadp \u2013 Xu\u1ea5t \u2013 T\u1ed3n kho.
\n– L\u1eadp b\u1ea3ng Ph\u00e2n b\u1ed5 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, kh\u1ea5u hao TSC\u0110.
\n– L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh th\u00e1ng.<\/p>\n

6. Ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh.<\/h5>\n

– Tr\u00ean C\u0110PS th\u00ec t\u1ed5ng ph\u00e1t sinh b\u00ean N\u1ee3 ph\u1ea3i b\u1eb1ng t\u1ed5ng ph\u00e1t sinh b\u00ean C\u00f3
\n– T\u1ed5ng PS N\u1ee3 tr\u00ean C\u0110PS b\u1eb1ng t\u1ed5ng PS N\u1ee3 tr\u00ean NKC
\n– T\u1ed5ng PS C\u00f3 tr\u00ean C\u0110PS b\u1eb1ng T\u1ed5ng PS C\u00f3 tr\u00ean NKC
\n– C\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 1 v\u00e0 lo\u1ea1i 2 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3. Tr\u1eeb m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n nh\u01b0 131, 214,..
\n– C\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 3 v\u00e0 lo\u1ea1i 4 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3, tr\u1eeb m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n nh\u01b0 331, 3331, 421,..
\n– C\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9 cu\u1ed1i k\u1ef3 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0.
\n– TK 112 ph\u1ea3i kh\u1edbp v\u1edbi S\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng,
\n– TK 133, 3331 ph\u1ea3i kh\u1edbp v\u1edbi ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf
\n– TK 156 ph\u1ea3i kh\u1edbp v\u1edbi d\u00f2ng t\u1ed5ng c\u1ed9ng tr\u00ean B\u00e1o c\u00e1o NXT kho
\n– TK 242 ph\u1ea3i kh\u1edbp v\u1edbi d\u00f2ng t\u1ed5ng c\u1ed9ng tr\u00ean b\u1ea3ng ph\u00e2n b\u1ed5 242
\n– TK 211 , 214 ph\u1ea3i kh\u1edbp v\u1edbi d\u00f2ng t\u1ed5ng c\u1ed9ng tr\u00ean B\u1ea3ng kh\u1ea5u hao 211<\/p>\n

7. L\u1eadp s\u1ed5 chi ti\u1ebft c\u00e1c T\u00e0i kho\u1ea3n cu\u1ed1i k\u1ef3:<\/h5>\n

a. L\u1eadp b\u1ea3ng T\u1ed5ng h\u1ee3p ph\u1ea3i thu kh\u00e1ch h\u00e0ng – TK 131:<\/span>
\n– C\u1ed9t M\u00e3 KH v\u00e0 T\u00ean KH, s\u1eed d\u1ee5ng h\u00e0m IF k\u1ebft h\u1ee3p v\u1edbi h\u00e0m LEFT t\u00ecm \u1edf DMTK v\u1ec1
\n– C\u1ed9t m\u00e3 kh\u00e1ch h\u00e0ng: = IF(LEFT(DMTK!A14,3)=\u201d131\u201d,DMTK!A14,\u201d\u201d) (\u0111\u1ecba ch\u1ec9 \u00f4 A 14 l\u00e0 TK chi ti\u1ebft \u0111\u1ea7u ti\u00ean c\u1ee7a TK 131). Ho\u1eb7c d\u00f9ng VLOOKUP t\u00ecm DMTK v\u1ec1
\n– C\u1ed9t t\u00ean kh\u00e1ch h\u00e0ng; = IF(A11=\u201d\u201d,\u201d\u201d,VLOOKUP(A11,DMTK!$A$14:$E$150,2,0))
\n– D\u01b0 N\u1ee3 v\u00e0 D\u01b0 c\u00f3 \u0111\u1ea7u k\u1ef3: D\u00f9ng h\u00e0m VLOOKUP t\u00ecm \u1edf C\u0110PS th\u00e1ng v\u1ec1.
\n– C\u1ed9t D\u01b0 N\u1ee2 \u0111\u1ea7u k\u1ef3: = VLOOKUP($A11,\u2019CDSPS-thang\u2019!$A$9:$H$150,3,0)
\n– C\u1ed9t D\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3: = VLOOKUP($A11,\u2019CDSPS-thang\u2019!$A$9:$H$150,4,0)
\n– C\u1ed9t s\u1ed1 ph\u00e1t sinh N\u1ee3 v\u00e0 ph\u00e1t sinh C\u00f3, s\u1eed d\u1ee5ng h\u00e0m SUMIF t\u1eadp h\u1ee3p t\u1eeb NKC v\u1ec1.
\n– C\u1ed9t s\u1ed1 ph\u00e1t sinh N\u1ee3:
\n= SUMIF(NKC!$E$13:$E$607.\u2019So cong no TK 131\u2019!$A11,NKC!$G$13:$G$607)
\n– C\u1ed9t s\u1ed1 ph\u00e1t sinh C\u00f3:
\n= SUMIF(NKC!$E$13:$E$607,\u2019So cong no TK 131\u2019$A11,NKC!$H$13:$H$607)
\n– C\u1ed9t d\u01b0 N\u1ee3 v\u00e0 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3, d\u00f9ng h\u00e0m Max
\n– C\u1ed9t d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3: = MAX ( C11+E11-D11-F11,0)
\n– C\u1ed9t d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3: = MAX( D11+F11\u2013C11-E11,0)
\nb. L\u1eadp B\u1ea3ng t\u1ed5ng h\u1ee3p Ph\u1ea3i tr\u1ea3 kh\u00e1ch h\u00e0ng \u2013 TK 331<\/span>
\n– C\u00e1ch l\u00e0m t\u01b0\u01a1ng t\u1ef1 nh\u01b0 b\u1ea3ng t\u1ed5ng h\u1ee3p TK 131
\nc. L\u1eadp s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 s\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng;<\/span>
\n– Ri\u00eang s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 s\u1ed5 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ch\u00fang ta kh\u00f4ng th\u1ec3 chuy\u1ec3n s\u1ed5 tr\u00ean NKC m\u00e0 ph\u1ea3i t\u00ednh ri\u00eang 2 s\u1ed5 n\u00e0y, v\u00ec 2 lo\u1ea1i s\u1ed5 n\u00e0y c\u00f3 m\u1eabu s\u1ed5 kh\u00e1c so v\u1edbi c\u00e1c s\u1ed5 chi ti\u1ebft TK, s\u1ed5 t\u1ed5ng h\u1ee3p TK kh\u00e1c
\n+) C\u00e1ch l\u1eadp s\u1ed5 Qu\u1ef9 ti\u1ec1n m\u1eb7t: ( D\u1eef li\u1ec7u l\u1ea5y t\u1eeb s\u1ed5 Nh\u1eadt K\u00fd Chung)
\n– C\u00e1ch l\u1eadp c\u00f4ng th\u1ee9c cho t\u1eebng c\u1ed9t nh\u01b0 sau: Tr\u00ean s\u1ed5 qu\u1ef9 ti\u1ec1n TM, x\u00e2y d\u1ef1ng th\u00eam 3 \u00f4: Th\u00e1ng b\u00e1o c\u00e1o; T\u00e0i kho\u1ea3n b\u00e1o c\u00e1o ( l\u00e0 TK 1111); N\u1ed1i th\u00e1ng v\u00e0 TK c\u00e1o c\u00e1o.
\n– \u00d4 n\u1ed1i th\u00e1ng v\u00e0 TK b\u00e1o c\u00e1o = K6&\u201d;\u201d&L6 ( d\u00f9ng t\u00ednh s\u1ed1 d\u01b0 d\u1ea7u k\u1ef3 theo t\u1eebng th\u00e1ng)
\n– C\u1ed9t ng\u00e0y th\u00e1ng: = IF($L$6=NKC!$E13,NKC!A13,\u201d\u201d) ( L6: \u00f4 TK b\u00e1o c\u00e1o)
\n– C\u1ed9t Di\u1ec5n gi\u1ea3i: = IF($L$6=NKC!$E13,NKC!D13,\u201d\u201d)
\n– C\u1ed9t T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng: = IF($L$6=NKC!$E13,NKC!F13,\u201d\u201d)
\n– C\u1ed9t thu: = IF($L$6=NKC!$E13,NKC!G13,\u201d\u201d)
\n– C\u1ed9t Chi: = IF($L$6=NKC!$E13,NKC!H13,\u201d\u201d)
\n– C\u1ed9t s\u1ed1 phi\u1ebfu thu: = IF(H11<=0,\u201d\u201d,COUNTIF(H$11:H11,\u201d>\u201d)) ( H: c\u1ed9t ti\u1ec1n thu)
\n– C\u1ed9t s\u1ed1 phi\u1ebfu chi: = IF(I11<=0,\u201d\u201d,COUNTIF(I$11:I11,\u201d>\u201d)) ( I: C\u1ed9t ti\u1ec1n chi)
\n– D\u00f2ng s\u1ed1 d\u01b0 d\u1ea7u kk\u1ef3 d\u00f9ng h\u00e0m SUMIF l\u1ea5y tr\u00ean b\u1ea3ng CDPS chi ti\u1ebft c\u1ee7a t\u1eebng th\u00e1ng.
\n\u0110\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u1eebng th\u00e1ng tr\u00ean S\u1ed5 qu\u1ef9 TM th\u00ec ta ph\u1ea3i x\u00e2y d\u1ef1ng b\u00ean ph\u1ea3i b\u1ea3ng \u201cC\u00e2n \u0111\u1ed1i ph\u00e1t sinh th\u00e1ng\u201d c\u1ee7a c\u00e1c th\u00e1ng th\u00eam 2 c\u1ed9t:
\n– C\u1ed9t BC: G\u00f5 s\u1ed1 th\u00e1ng t\u1ea1i d\u00f2ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi TK 111 c\u1ee7a B\u1ea3ng C\u0110PS v\u00e0 coppy cho nh\u1eefng d\u00f2ng ti\u1ebfp theo c\u1ee7a th\u00e1ng \u0111\u00f3 ( l\u00e0m cho t\u1ea5t c\u1ea3 c\u00e1c th\u00e1ng).
\n– C\u1ed9t \u201c N\u1ed1i th\u00e1ng v\u00e0 TK b\u00e1o c\u00e1o\u201d : =I9&\u201d;\u201d&A9 ( L\u00e0 d\u00e3y \u0111i\u1ec1u ki\u1ec7n cho h\u00e0m SUMIF)
\nSau \u0111\u00f3 d\u00f9ng h\u00e0m SUMIF \u0111\u1ec3 t\u00ednh ra s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean s\u1ed5 Qu\u1ef9 TM;
\n= SUMIF(\u2018CDPS-thang\u2019!$J$9:$J$450,\u2019So quy\u2019!$M$6,\u2019CDPS-thang\u2019!$C$9:$C$450)
\n– C\u1ed9t t\u1ed3n ti\u1ec1n cu\u1ed1i ng\u00e0y d\u00f9ng h\u00e0m Subtotal:
\nC\u00fa ph\u00e1p h\u00e0m: = $J$9+Subtotal(9,H$11:H11)-Subtotal(9,I$11:I11)
\n– D\u00f2ng c\u1ed9ng s\u1ed1 ph\u00e1t sinh : D\u00f9ng h\u00e0m subtotal
\n– D\u00f2ng s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3: D\u00f9ng c\u00f4ng th\u1ee9c \u0111\u01a1n gi\u1ea3n nh\u01b0 sau:
\nD\u01b0 cu\u1ed1i k\u1ef3 = T\u1ed3n \u0111\u1ea7u k\u1ef3 + T\u1ed4ng thu \u2013 T\u1ed4ng chi.
\n( S\u1ed5 qu\u1ef9 TM \u0111\u01b0\u1ee3c l\u1eadp cho c\u1ea3 k\u1ef3 k\u1ebf to\u00e1n, B\u1ea1n mu\u1ed1n xem th\u00e1ng n\u00e0o th\u00ec l\u1ecdc th\u00e1ng \u0111\u00f3 l\u00ean, C\u1ee5 th\u1ec3 c\u00f3 \u1edf ph\u1ea7n in s\u1ed5)
\n+) L\u1eadp s\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng:
\n– C\u00e1ch l\u00e0m t\u01b0\u01a1ng t\u1ef1 nh\u01b0 s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t. Nh\u01b0ng c\u1ed9t s\u1ed1 hi\u1ec7u v\u00e0 Ng\u00e0y th\u00e1ng ch\u1ee9ng t\u1eeb th\u00ec c\u00f4ng th\u1ee9c t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u1ed9t Ng\u00e0y th\u00e1ng ghi s\u1ed5.<\/p>\n

8. C\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m:<\/strong><\/h5>\n

a. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh)<\/span>
\n(\u0110\u1ec3 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u00fang th\u00ec T\u1ed5ng T\u00e0i S\u1ea3n ph\u1ea3i b\u1eb1ng t\u1ed5ng Ngu\u1ed3n V\u1ed1n)
\nC\u00e1ch l\u00e0m:
\n– C\u1ed9t s\u1ed1 n\u0103m tr\u01b0\u1edbc: C\u0103n c\u1ee9 v\u00e0o C\u1ed9t n\u0103m nay c\u1ee7a \u201cB\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf to\u00e1n” ho\u1eb7c “B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh” N\u0103m tr\u01b0\u1edbc.
\n– C\u1ed9t s\u1ed1 n\u0103m nay: Chuy\u1ec3n s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c TK t\u1eeb lo\u1ea1i 1 \u0111\u1ebfn lo\u1ea1i 4 ( ph\u1ea7n s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 ) tr\u00ean b\u1ea3ng C\u0110PS n\u0103m v\u00e0 gh\u00e9p v\u00e0o t\u1eebng ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean B\u1ea3ng C\u0110KT. V\u00ed d\u1ee5 : Ch\u1ec9 ti\u00eau [110] – \u201c Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u201c b\u1eb1ng (=) S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 111 + TK 112 + TK 121 ( \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n c\u00f3 th\u1eddi h\u1ea1n d\u01b0\u1edbi 3 th\u00e1ng ).
\n– Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 t\u00eau li\u00ean quan \u0111\u1ebfn kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p ( ng\u01b0\u1eddi b\u00e1n ) th\u00ec c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng T\u1ed5ng H\u1ee3p TK 131, 331.
\nb. B\u1ea3ng b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/span> (B\u1ea3ng n\u00e0y l\u1eadp cho th\u1eddi k\u1ef3 – l\u00e0 t\u1eadp h\u1ee3p k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a m\u1ed9t k\u1ef3, th\u1eddi k\u1ef3 \u1edf \u0111\u00e2y c\u00f3 th\u1ec3 l\u00e0 th\u00e1ng, qu\u00fd N\u0103m tu\u1ef3 theo m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb c\u1ee7a Doanh Nghi\u1ec7p v\u00e0 l\u00e0 n\u0103m \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf )
\nC\u00e1ch l\u00e0m:
\n– C\u1ed9t s\u1ed1 n\u0103m tr\u01b0\u1edbc: C\u0103n c\u1ee9 v\u00e0o c\u1ed9t ng\u0103m ngay c\u1ee7a \u201cB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh \u201c n\u0103m ttr\u01b0\u1edbc
\n– C\u1ed9t s\u1ed1 n\u0103m nay : CHuy\u1ec3n s\u1ed1 li\u1ec7u t\u1eeb B\u1ea3ng C\u0110PS n\u0103m c\u1ee7a c\u00e1c TK t\u1eeb lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 8 ( ph\u1ea7n s\u1ed1 ph\u00e1t sinh ) v\u00e0 gh\u00e9p v\u00e0o t\u1eebng ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean B\u00e1o c\u00e1o KQKD.
\nV\u00ed d\u1ee5: Ch\u1ec9 ti\u00eau [01] \u2013 \u201c Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u201c b\u1eb1ng (= ) T\u1ed5ng s\u1ed1 ph\u00e1t sinh Tk 511 tr\u00ean b\u1ea3ng C\u0110PS n\u0103m.
\nc. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span> (Th\u1ec3 hi\u1ec7n d\u00f2ng ra v\u00e0 d\u00f2ng v\u00e0o c\u1ee7a ti\u1ec1n trong Doanh Nghi\u1ec7p, \u0111\u1ec3 BCLCTT \u0111\u00fang th\u00ec ch\u1ec9 ti\u00eau (70) tr\u00ean LCTT ph\u1ea3i b\u1eb1ng ch\u1ec9 ti\u00eau (110) tr\u00ean b\u1ea3ng C\u0110KT)
\nC\u00e1ch l\u00e0m:
\n– C\u1ed9t s\u1ed1 n\u0103m tr\u01b0\u1edbc: C\u0103n c\u1ee9 v\u00e0o C\u1ed9t n\u0103m nay c\u1ee7a \u201cB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7” n\u0103m tr\u01b0\u1edbc.
\n– C\u1ed9t S\u1ed1 n\u0103m nay : C\u0103n c\u1ee9 v\u00e0o s\u1ed5 Qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh TK ti\u1ec1n m\u1eb7t, TK ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0gn tr\u00ean NKC.
\nN\u1ebfu c\u0103n c\u1ee9 v\u00e0o S\u1ed5 Qu\u1ef9 Ti\u1ec1n M\u1eb7t v\u00e0 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng :
\n– Tr\u00ean s\u1ed5 qu\u1ef9 TM, t\u00ednh t\u1ed5ng s\u1ed1 ph\u00e1t sinh c\u1ee7a c\u1ea3 k\u1ef3 k\u1ebf to\u00e1n t\u1ea1i c\u1ed9t thu, chi b\u1eb1ng h\u00e0m subtotal
\n– \u0110\u1eb7t l\u1ecdc cho S\u1ed5 qu\u1ef9 TM ( l\u01b0u \u00fd kh\u00f4ng l\u1ecdc c\u00e1cc ch\u1ec9 ti\u00eau \u0111\u00e8 c\u00f3 \u0111\u1ecbnh )
\n– Tr\u00ean c\u1ed9t TK \u0111\u1ed1i \u1ee9ng l\u1ecdc l\u1ea7n l\u01b0\u1ee3t t\u1eebng TK \u0111\u1ed1i \u1ee9ng v\u1eeba l\u1ecdc v\u00e0 b\u00ean c\u1ed9t Di\u1ec5n gi\u1ea3i s\u1ebd xu\u1ea5t hi\u1ec7n n\u1ed9i dung c\u1ee7a nghi\u1ec7p v\u1ee5. N\u1ed9i dung n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau n\u00e0o tr\u00ean \u201c BC l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u201c th\u00ec mang s\u1ed1 ti\u1ec1n t\u1ed5ng c\u1ed9ng v\u1ec1 \u0111\u00fang ch\u1ec9 ti\u00eau \u0111\u00f3 tr\u00ean \u201c BC l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u201c. N\u1ebfu c\u00f3 nhi\u1ec1u n\u1ed9i dung chung cho m\u1ed9t ch\u1ec9 ti\u00eau th\u00ec th\u1ef1c hi\u1ec7n c\u1ed9ng n\u1ed1i ti\u1ebfp v\u00e0o s\u1ed5 \u0111\u00e3 c\u00f3. N\u1ebfu n\u1ed9i dung l\u1ecdc l\u00ean m\u00e0k h\u00f4ng bi\u1ebft \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau n\u00e0o th\u00ec \u0111\u01b0a v\u00e0o thu kh\u00e1c ho\u1eb7c chi kh\u00e1c.
\n(Th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 s\u1ed5 ng\u00e2n h\u00e0ng )
\nN\u1ebfu c\u0103n c\u1ee9 t\u1eeb Nh\u1eadt K\u00fd Chung:
\n– T\u00cdnh t\u1ed5ng c\u1ed9ng ph\u00e1t sinh c\u1ee7a c\u1ea3 k\u1ef3 k\u1ebf to\u00e1n tr\u00ean NKC b\u1eb1ng h\u00e0m subtotal
\n– \u0110\u1eb7t l\u1ecdc cho s\u1ed5 NKC ( L\u01b0u \u00fd : kh\u00f4ng l\u1ecdc c\u00e1c ti\u00eau \u0111\u1ec1 c\u1ed1 \u0111\u1ecbnh )
\n– Tr\u00ean NKC, \u1edf C\u1ed9t TK n\u1ee3\/ TK C\u00f3 c\u00e1c b\u1ea1n l\u1ecdc l\u00ean TK Ti\u1ec1n M\u1eb7t, sau \u0111\u00f3 l\u1ecdc ti\u1ebfp l\u1ea7n l\u01b0\u1ee3t t\u1eebng TK \u0111\u1ed1i \u1ee9ng b\u00ean C\u1ed9t TK \u0111\u1ed1i \u1ee9ng. Khi \u0110\u00f3 h\u00e0m subtotal s\u1ebd t\u00ednh t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ee7a TK \u0111\u1ed1i \u1ee9ng v\u1eeba l\u1ecdc v\u00e0 b\u00ean c\u1ed9t Di\u1ec5n gi\u1ea3i s\u1ebd xu\u1ea5t hi\u1ec7n n\u1ed9i dung c\u1ee7a nghi\u1ec7p v\u1ee5..
\n(L\u00e0m t\u01b0\u01a1ng t\u1ef1 c\u00e1c ph\u1ea7n ti\u1ebfp theo nh\u01b0 khi c\u0103n c\u1ee9 v\u00e0o s\u1ed5 Qu\u1ef9 ti\u1ec1n m\u1eb7t)
\nd. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span>
\n– L\u00e0 b\u00e1o c\u00e1o gi\u1ea3i th\u00edch th\u00eam cho c\u00e1c bi\u1ec3u: b\u1ea3ng C\u0110KT, b\u00e1o c\u00e1o KQKD, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. C\u00e1c b\u1ea1n c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf To\u00e1n, B\u00e1o c\u00e1o KQKD, B\u00e1o c\u00e1o LCTT, B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh n\u0103m, B\u1ea3ng tr\u00edch Kh\u1ea5u hao TSC\u0110 ( tr\u01b0\u1eddng h\u1ee3p thuy\u1ebft minh cho ph\u1ea7n TSC\u0110) v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch li\u00ean quan \u0111\u1ec3 l\u1eadp.
\ne. L\u1eadp b\u1ea3ng C\u00e2n \u0111\u1ed1i ph\u00e1t sinh n\u0103m:<\/span>
\n– C\u00f3 2 d\u1ea1ng b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh n\u0103m:
\n+) D\u1ea1ng b\u1ea3ng chi ti\u1ebft: th\u00ec l\u1eadp t\u01b0\u01a1ng t\u1ef1 nh\u01b0 C\u00e2n d\u1ed1i ph\u00e1t sinh th\u00e1ng, v\u1edbi danh m\u1ee5c t\u00e0i kho\u1ea3n l\u00e0 danh m\u1ee5c chi ti\u1ebft, s\u1ed1 li\u1ec7u t\u1eadp h\u1ee3p t\u1eeb NKC c\u1ee7a c\u1ea3 n\u0103m.
\n+) D\u1ea1ng b\u1ea3ng t\u1ed5ng h\u1ee3p:
\n– B\u1ea3ng n\u00e0y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p, n\u00ean \u0111\u01b0\u1ee3c l\u1eadp cho t\u00e0i kho\u1ea3n c\u1ea5p 1 ( tr\u1eeb 333)
\n– S\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p t\u1eeb NKC c\u1ee7a c\u1ea3 n\u0103m
\nC\u00e1ch l\u00e0m:
\n– Tr\u00ean Nh\u1eadt K\u00fd chung. X\u00e2y d\u1ef1ng th\u00eam c\u1ed9t TK c\u1ea5p 1.
\n– S\u1eed d\u1ee5ng h\u00e0m LEFT cho c\u1ed9t TK c\u1ea5p 1 \u0111\u1ec3 l\u00e1y v\u1ec1 TK c\u1ea5p 1 t\u1eeb C\u1ed9t TK N\u1ee3\/ TK C\u00f3 tr\u00ean NKC.
\n– C\u1ed9t m\u00e3 TK, t\u00ean TK: D\u00f9ng h\u00e0m VLOOKUP ho\u1eb7c Coppy t\u1eeb DMTK v\u1ec1, sau \u0111\u00f3 xo\u00e1 h\u1ebft TK chi it\u1ebft( tr\u1eeb c\u00e1c TK chi ti\u1ebft c\u1ee7a TK 333 )
\n– C\u1ed9t d\u01b0 N\u1ee3 v\u00e0 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3: D\u00f9ng h\u00e0m VLOOKUP t\u00ecm \u1edf C\u0110PS th\u00e1ng 1 v\u1ec1 ( ph\u1ea7n d\u01b0 \u0111\u1ea7u k\u1ef3)
\n– C\u1ed9t ph\u00e1t sinh N\u1ee3, Ph\u00e1t sinh c\u00f3: D\u00f9ng SUMIF t\u1ed5ng h\u1ee3p \u1edf nh\u1eadt k\u00fd chung v\u1ec1 ( d\u00e3y \u00f4 \u0111i\u1ec1u ki\u1ec7n v\u1eabn l\u00e0 c\u1ed9t TK N\u1ee3\/TK c\u00f3 )
\n– C\u1ed9t d\u01b0 N\u1ee3, d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3: D\u00f9ng h\u00e0m MAX
\n– D\u00f2ng t\u1ed5ng c\u1ed9ng d\u00f9ng h\u00e0m SUBTOTAL (L\u01b0u \u00fd: S\u1eed d\u1ee5ng h\u00e0m SUBTOTAL cho TK 333)<\/p>\n","protected":false},"excerpt":{"rendered":"

1. T\u00ecm hi\u1ec3u c\u00e1c h\u00e0m th\u01b0\u1eddng s\u1eed d\u1ee5ng trong Excel k\u1ebf to\u00e1n: C\u00e1c b\u1ea1n mu\u1ed1n l\u00e0m t\u1ed1t c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi k\u1ebf to\u00e1n tr\u00ean Excel th\u00ec vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u00e1c b\u1ea1n c\u1ea7n quan t\u00e2m \u0111\u00f3 l\u00e0: Hi\u1ec3u r\u00f5 t\u00e1c d\u1ee5ng c\u1ee7a c\u00e1c h\u00e0m: a. T\u00e1c d\u1ee5ng c\u1ee7a H\u00c0M SUMIF: – K\u1ebft chuy\u1ec3n c\u00e1c b\u00fat to\u00e1n […]<\/p>\n","protected":false},"author":1,"featured_media":1193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[139,140],"tags":[],"class_list":["post-1251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-tong-hop","category-ke-toan-tren-excel"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1251"}],"version-history":[{"count":3,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1251\/revisions"}],"predecessor-version":[{"id":1254,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1251\/revisions\/1254"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1193"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}