{"id":829,"date":"2025-02-11T10:02:20","date_gmt":"2025-02-11T03:02:20","guid":{"rendered":"https:\/\/apusplatform.com\/?p=829"},"modified":"2025-02-11T10:02:20","modified_gmt":"2025-02-11T03:02:20","slug":"kinh-nghiem-thuc-te-danh-cho-ke-toan-tong-hop-tai-doanh-nghiep-che-xuat","status":"publish","type":"post","link":"https:\/\/apusplatform.com\/en\/2025\/02\/kinh-nghiem-thuc-te-danh-cho-ke-toan-tong-hop-tai-doanh-nghiep-che-xuat\/","title":{"rendered":"Kinh nghi\u1ec7m th\u1ef1c t\u1ebf d\u00e0nh cho k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t"},"content":{"rendered":"

Hi\u1ec7n nay, vi\u1ec7c trang b\u1ecb c\u00e1c k\u1ef9 n\u0103ng k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p d\u00e0nh cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh nhi\u1ec1u ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i nh\u1eb1m th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t v\u00e0 thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. APUS Accounting <\/strong> hy v\u1ecdng r\u1eb1ng nh\u1eefng ki\u1ebfn th\u1ee9c v\u00e0 kinh nghi\u1ec7m \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p, chia s\u1ebb trong b\u00e0i vi\u1ebft n\u00e0y s\u1ebd mang l\u1ea1i gi\u00e1 tr\u1ecb thi\u1ebft th\u1ef1c, \u0111\u1ed3ng th\u1eddi m\u1edf ra nhi\u1ec1u c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p ti\u1ec1m n\u0103ng cho b\u1ea1n \u0111\u1ecdc.<\/p>\n

1. T\u1ed5ng quan v\u1ec1 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t <\/strong><\/h3>\n

1.1. Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t l\u00e0 g\u00ec? <\/strong><\/h4>\n

Theo Kho\u1ea3n 20, 21 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t trong khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng nghi\u1ec7p ho\u1eb7c khu kinh t\u1ebf. Ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t bao g\u1ed3m s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u kh\u00e1c.<\/p>\n

H\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u1ec1u c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, do \u0111\u00f3 h\u1ecd \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u \u01b0u \u0111\u00e3i t\u1eeb Ch\u00ednh ph\u1ee7. C\u00e1c \u01b0u \u0111\u00e3i n\u00e0y bao g\u1ed3m c\u1ea3 \u01b0u \u0111\u00e3i d\u00e0nh cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u00e0 \u01b0u \u0111\u00e3i d\u00e0nh ri\u00eang cho nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. T\u00f9y thu\u1ed9c v\u00e0o ng\u00e0nh ngh\u1ec1 kinh doanh v\u00e0 \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng, c\u00e1c lo\u1ea1i \u01b0u \u0111\u00e3i m\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng bao g\u1ed3m:<\/p>\n

    \n
  • Mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n
  • \u01afu \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u.<\/li>\n
  • H\u1ed7 tr\u1ee3 v\u1ec1 \u0111\u1ea5t \u0111ai, h\u1ea1 t\u1ea7ng.<\/li>\n
  • C\u00e1c \u01b0u \u0111\u00e3i kh\u00e1c li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n

    Th\u00f4ng th\u01b0\u1eddng, c\u00e1c \u01b0u \u0111\u00e3i c\u1ee5 th\u1ec3 s\u1ebd \u0111\u01b0\u1ee3c ghi r\u00f5 tr\u00ean Gi\u1ea5y Ch\u1ee9ng nh\u1eadn \u0110\u0103ng k\u00fd \u0110\u1ea7u t\u01b0, t\u1ea1i m\u1ee5c \u201cC\u00e1c \u01b0u \u0111\u00e3i, h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0\u201d.<\/p>\n

    1.2. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t <\/strong><\/h4>\n

    Do \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch \u0111\u1eb7c th\u00f9, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nghi\u00eam ng\u1eb7t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP, bao g\u1ed3m:<\/p>\n

      \n
    • Cam k\u1ebft ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan: <\/strong> Khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp, doanh nghi\u1ec7p ph\u1ea3i cam k\u1ebft \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a h\u1ea3i quan v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn \u0111\u1ea1t y\u00eau c\u1ea7u tr\u01b0\u1edbc khi \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng.<\/li>\n
    • Ng\u0103n c\u00e1ch v\u1edbi l\u00e3nh th\u1ed5 b\u00ean ngo\u00e0i: <\/strong> Doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c ng\u0103n c\u00e1ch v\u1edbi l\u00e3nh th\u1ed5 b\u00ean ngo\u00e0i b\u1eb1ng h\u1ec7 th\u1ed1ng t\u01b0\u1eddng r\u00e0o, c\u00f3 c\u1ed5ng ra v\u00e0o, \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u1ea3i quan v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t.<\/li>\n
    • Th\u1ee7 t\u1ee5c h\u1ea3i quan: <\/strong> Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0:\n
        \n
      • Mua v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, v\u0103n ph\u00f2ng ph\u1ea9m, l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, h\u00e0ng ti\u00eau d\u00f9ng t\u1eeb n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam \u0111\u1ec3 ph\u1ee5c v\u1ee5 sinh ho\u1ea1t v\u00e0 qu\u1ea3n l\u00fd t\u1ea1i doanh nghi\u1ec7p.<\/li>\n
      • Thanh l\u00fd t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng ho\u1eb7c h\u00e0ng h\u00f3a kh\u00e1c theo quy \u0111\u1ecbnh v\u00e0o n\u1ed9i \u0111\u1ecba, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd b\u1eb1ng gi\u1ea5y ph\u00e9p ho\u1eb7c theo \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7c bi\u1ec7t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        Ngo\u00e0i ra, theo Kho\u1ea3n 6 \u0110i\u1ec1u 26 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u0169ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c (nh\u01b0 quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u, quy\u1ec1n ph\u00e2n ph\u1ed1i, b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb) n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

          \n
        • \u0110\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a Ban qu\u1ea3n l\u00fd khu ch\u1ebf xu\u1ea5t.<\/li>\n
        • \u0110\u01b0\u1ee3c c\u1ea5p ph\u00e9p tr\u00ean Gi\u1ea5y Ch\u1ee9ng nh\u1eadn \u0110\u0103ng k\u00fd \u0110\u1ea7u t\u01b0.<\/li>\n
        • B\u1ed1 tr\u00ed t\u00e1ch bi\u1ec7t khu v\u1ef1c l\u01b0u gi\u1eef h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t v\u1edbi h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/li>\n
        • Th\u00e0nh l\u1eadp chi nh\u00e1nh ho\u1eb7c m\u1edf s\u1ed5 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c, \u0111\u1ed3ng th\u1eddi k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf ri\u00eang.<\/li>\n<\/ul>\n

          Tuy nhi\u00ean, trong ph\u1ea1m vi b\u00e0i vi\u1ebft n\u00e0y, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 doanh nghi\u1ec7p ch\u1ec9 t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t. C\u00e1c lo\u1ea1i b\u00e1o c\u00e1o m\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u1ea7n n\u1ed9p bao g\u1ed3m:<\/p>\n

          (Ph\u1ea7n ti\u1ebfp theo c\u00f3 th\u1ec3 b\u1ed5 sung c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o c\u1ee5 th\u1ec3 t\u00f9y theo y\u00eau c\u1ea7u).<\/p>\n

          V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c c\u00f4ng c\u1ee5 hi\u1ec7n \u0111\u1ea1i nh\u01b0 APUS Accounting <\/strong>, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p, t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u00e0m vi\u1ec7c v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

          \n

          2. C\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t <\/strong><\/h3>\n

          L\u01b0u \u00fd: T\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 c\u1ee7a t\u1eebng doanh nghi\u1ec7p, b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a \u0111\u1ec3 ti\u1ebft ki\u1ec7m nh\u00e2n l\u1ef1c b\u1eb1ng c\u00e1ch g\u1ed9p m\u1ed9t s\u1ed1 ph\u1ea7n h\u00e0nh v\u1edbi nhau, ch\u1eb3ng h\u1ea1n nh\u01b0: k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3, ho\u1eb7c k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p.<\/p>\n

          Ngo\u00e0i c\u00e1c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u01a1 b\u1ea3n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u1ea7n n\u1eafm v\u1eefng nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang bi\u1ec7t c\u1ee7a lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0y, c\u0169ng nh\u01b0 c\u00e1c y\u00eau c\u1ea7u li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p FDI (doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i). \u0110i\u1ec1u n\u00e0y gi\u00fap k\u1ebf to\u00e1n ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n

          2.1. K\u1ebf to\u00e1n th\u01b0\u1eddng xuy\u00ean l\u00e0m vi\u1ec7c v\u1edbi ngo\u1ea1i t\u1ec7 <\/strong><\/h4>\n

          Do ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t ph\u00e1t sinh nhi\u1ec1u nghi\u1ec7p v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 nh\u1eadp kh\u1ea9u, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi \u0111\u1ed3ng ngo\u1ea1i t\u1ec7. \u0110\u1ed3ng th\u1eddi, h\u1ecd c\u0169ng c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch ngo\u1ea1i h\u1ed1i theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/p>\n

          2.2. Qu\u1ea3n l\u00fd kho v\u00e0 \u0111\u1ecbnh m\u1ee9c c\u00f3 \u00fd ngh\u0129a \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng <\/strong><\/h4>\n

          Trong m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, qu\u1ea3n l\u00fd kho v\u00e0 \u0111\u1ecbnh m\u1ee9c \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh, ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, c\u00f4ng t\u00e1c n\u00e0y c\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 ch\u1eb7t ch\u1ebd h\u01a1n, v\u00ec \u0111\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf.<\/p>\n

          2.3. B\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan l\u00e0 b\u1eaft bu\u1ed9c <\/strong><\/h4>\n

          \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan l\u00e0 m\u1ed9t y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c b\u00ean c\u1ea1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p \u0111\u1ec3 ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan bao g\u1ed3m:<\/p>\n

            \n
          • \u0110\u1ecbnh m\u1ee9c: <\/strong> Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ph\u1ea3i x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c th\u00e0nh ph\u1ea9m v\u00e0 \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c n\u00e0y v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/li>\n
          • S\u1ed1 li\u1ec7u kho nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 th\u00e0nh ph\u1ea9m: <\/strong> C\u1ea7n \u0111\u1ea3m b\u1ea3o s\u1ef1 tr\u00f9ng kh\u1edbp gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng t\u1edd khai h\u1ea3i quan, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o nh\u1eadp xu\u1ea5t t\u1ed3n. M\u1ecdi ch\u00eanh l\u1ec7ch \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<\/ul>\n

            3. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p trong doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t <\/strong><\/h3>\n

            S\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong m\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o, trong \u0111\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u00e1o c\u00e1o quan tr\u1ecdng nh\u1ea5t. \u0110\u1ec3 l\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n m\u1ef1c, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ea7n th\u1ef1c hi\u1ec7n hai nhi\u1ec7m v\u1ee5 ch\u00ednh:<\/p>\n

              \n
            1. Ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf th\u1eeba t\u1eeb k\u1ebf to\u00e1n c\u00e1c ph\u1ea7n h\u00e0nh. <\/strong><\/li>\n
            2. H\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n \u0111\u00f3ng s\u1ed5 \u0111\u1ec3 l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. <\/strong><\/li>\n<\/ol>\n

              3.1. Ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u <\/strong><\/h4>\n

              Nguy\u00ean t\u1eafc chung khi r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n l\u00e0 ki\u1ec3m tra t\u1eeb t\u1ed5ng h\u1ee3p \u0111\u1ebfn chi ti\u1ebft (\u00e1p d\u1ee5ng cho t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0) v\u00e0 ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng (\u00e1p d\u1ee5ng cho t\u00e0i kho\u1ea3n chi ph\u00ed). D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ph\u00e1p v\u00e0 kinh nghi\u1ec7m r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u01a1 b\u1ea3n:<\/p>\n

              T\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: <\/strong><\/h5>\n
                \n
              • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0: <\/strong> So s\u00e1nh s\u1ed1 d\u01b0 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u1edbi Sao k\u00ea t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng (\u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi) ho\u1eb7c S\u1ed5 qu\u1ef9, Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea (\u0111\u1ed1i v\u1edbi ti\u1ec1n m\u1eb7t).<\/li>\n
              • Ki\u1ec3m tra t\u1ef7 gi\u00e1: <\/strong> \u0110\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7, ki\u1ec3m tra s\u1ed1 d\u01b0 VND, s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 v\u00e0 t\u00ednh t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n s\u1ed5 s\u00e1ch \u0111\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm sai s\u00f3t trong h\u1ea1ch to\u00e1n t\u1ef7 gi\u00e1.<\/li>\n
              • R\u00e0 so\u00e1t h\u1ea1ch to\u00e1n chi ti\u1ebft: <\/strong> Ki\u1ec3m tra di\u1ec5n gi\u1ea3i c\u00e1c giao d\u1ecbch \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p nh\u01b0 vay ti\u1ec1n, g\u00f3p v\u1ed1n, chia l\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n
                T\u00e0i kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng, ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p: <\/strong><\/h5>\n
                  \n
                • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0: <\/strong> So s\u00e1nh s\u1ed1 d\u01b0 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u1edbi B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 theo \u0111\u1ed1i t\u01b0\u1ee3ng (kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p). \u0110i\u1ec1u n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t trong thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/li>\n
                • R\u00e0 so\u00e1t h\u1ea1ch to\u00e1n chi ti\u1ebft: <\/strong> Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a n\u1ed9i dung di\u1ec5n gi\u1ea3i, t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n v\u00e0 t\u00ednh th\u1ed1ng nh\u1ea5t trong h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 t\u01b0\u01a1ng t\u1ef1. Ngo\u00e0i ra, l\u1ecdc ra c\u00e1c chi ph\u00ed ph\u00e1t sinh theo chu k\u1ef3 \u0111\u1ec3 tr\u00e1nh s\u00f3t h\u00f3a \u0111\u01a1n ho\u1eb7c l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/li>\n<\/ul>\n
                  T\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho: <\/strong><\/h5>\n
                    \n
                  • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0: <\/strong> So s\u00e1nh s\u1ed1 d\u01b0 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u1edbi Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 B\u1ea3ng T\u1ed5ng h\u1ee3p t\u1ed3n kho c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, th\u00e0nh ph\u1ea9m, b\u00e1n th\u00e0nh ph\u1ea9m.<\/li>\n
                  • R\u00e0 so\u00e1t h\u1ea1ch to\u00e1n chi ti\u1ebft: <\/strong> Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a h\u1ea1ch to\u00e1n nh\u1eadp xu\u1ea5t kho, b\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n bi\u1ebfn \u0111\u1ed9ng gi\u00e1 th\u00e0nh so v\u1edbi \u0111\u1ecbnh m\u1ee9c v\u00e0 k\u1ef3 tr\u01b0\u1edbc.<\/li>\n
                  • L\u01b0u \u00fd: <\/strong> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd s\u1ed1 li\u1ec7u kho v\u00e0 \u0111\u1ecbnh m\u1ee9c, v\u00ec \u0111\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n
                    T\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: <\/strong><\/h5>\n
                      \n
                    • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0: <\/strong> So s\u00e1nh s\u1ed1 d\u01b0 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u1edbi B\u1ea3ng k\u00ea t\u00e0i s\u1ea3n, Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 S\u1ed5 kh\u1ea5u hao. Vi\u1ec7c n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n sai s\u00f3t trong thao t\u00e1c t\u1ef1 \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n
                    • R\u00e0 so\u00e1t h\u1ea1ch to\u00e1n chi ti\u1ebft: <\/strong> Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n m\u1edbi ph\u00e1t sinh, t\u00e0i kho\u1ea3n chi ph\u00ed kh\u1ea5u hao, th\u1eddi gian kh\u1ea5u hao, v.v.<\/li>\n<\/ul>\n
                      T\u00e0i kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc: <\/strong><\/h5>\n
                        \n
                      • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0: <\/strong> So s\u00e1nh s\u1ed1 d\u01b0 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u1edbi S\u1ed5 theo d\u00f5i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n
                      • R\u00e0 so\u00e1t h\u1ea1ch to\u00e1n chi ti\u1ebft: <\/strong> Ki\u1ec3m tra t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n ph\u00e2n b\u1ed5 ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n v\u1edbi th\u1eddi gian ph\u00e2n b\u1ed5 (tr\u00ean 12 th\u00e1ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n).<\/li>\n<\/ul>\n
                        T\u00e0i kho\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c: <\/strong><\/h5>\n
                          \n
                        • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0: <\/strong> So s\u00e1nh s\u1ed1 d\u01b0 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u1edbi t\u1ed5ng s\u1ed1 k\u00fd qu\u1ef9 th\u1ef1c t\u1ebf \u0111ang theo d\u00f5i.<\/li>\n
                        • R\u00e0 so\u00e1t h\u1ea1ch to\u00e1n chi ti\u1ebft: <\/strong> Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n d\u1ef1a tr\u00ean th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n
                          T\u00e0i kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3: <\/strong><\/h5>\n
                            \n
                          • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0: <\/strong> So s\u00e1nh s\u1ed1 d\u01b0 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u1edbi S\u1ed5 theo d\u00f5i chi ph\u00ed ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n.<\/li>\n
                          • R\u00e0 so\u00e1t h\u1ea1ch to\u00e1n chi ti\u1ebft: <\/strong> Ph\u00e1t hi\u1ec7n c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng ch\u01b0a nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u00edch tr\u01b0\u1edbc, ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u00e3 c\u00f3 h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a ho\u00e0n tr\u00edch.<\/li>\n<\/ul>\n
                            T\u00e0i kho\u1ea3n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc: <\/strong><\/h5>\n
                              \n
                            • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0: <\/strong> So s\u00e1nh s\u1ed1 d\u01b0 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u1edbi T\u1edd khai thu\u1ebf, Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 s\u1ed1 li\u1ec7u tr\u00ean H\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/li>\n
                            • R\u00e0 so\u00e1t h\u1ea1ch to\u00e1n chi ti\u1ebft: <\/strong> Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i thu\u1ebf (B\u1ea3ng l\u01b0\u01a1ng, B\u1ea3ng t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u, Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, v.v.).<\/li>\n
                            • L\u01b0u \u00fd: <\/strong> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, tr\u01b0\u1eddng h\u1ee3p mua n\u1ed9i \u0111\u1ecba kh\u00f4ng l\u00e0m t\u1edd khai nh\u1eadp kh\u1ea9u v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t GTGT 0%, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n th\u1eb3ng ti\u1ec1n thu\u1ebf v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng mua trong k\u1ef3.<\/li>\n<\/ul>\n
                              T\u00e0i kho\u1ea3n Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh: <\/strong><\/h5>\n
                                \n
                              • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0: <\/strong> So s\u00e1nh s\u1ed1 d\u01b0 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u1edbi H\u1ee3p \u0111\u1ed3ng vay v\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh chi tr\u1ea3 g\u1ed1c vay.<\/li>\n
                              • R\u00e0 so\u00e1t h\u1ea1ch to\u00e1n chi ti\u1ebft: <\/strong> Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n d\u1ef1a tr\u00ean th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n
                                \"\"<\/div>\n
                                C\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed: <\/strong><\/h5>\n

                                D\u1ef1a v\u00e0o s\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed, k\u1ebf to\u00e1n th\u1ed1ng k\u00ea v\u00e0 ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed gi\u1eefa c\u00e1c th\u00e1ng trong k\u1ef3 k\u1ebf to\u00e1n v\u00e0 gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n. C\u00f4ng vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ebf to\u00e1n hi\u1ec3u r\u00f5 nguy\u00ean nh\u00e2n bi\u1ebfn \u0111\u1ed9ng m\u00e0 c\u00f2n ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t b\u1ecb b\u1ecf qua \u1edf c\u00e1c b\u01b0\u1edbc ki\u1ec3m tra tr\u01b0\u1edbc.<\/p>\n

                                V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c c\u00f4ng c\u1ee5 hi\u1ec7n \u0111\u1ea1i nh\u01b0 APUS Accounting <\/strong>, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p, t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u00e0m vi\u1ec7c v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

                                \n

                                3.2. C\u00e1c c\u00f4ng vi\u1ec7c \u0111\u1ec3 \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n <\/strong><\/h3>\n

                                \u0110\u1ec3 ho\u00e0n th\u00e0nh quy tr\u00ecnh \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 quan tr\u1ecdng sau \u0111\u00e2y:<\/p>\n

                                H\u1ea1ch to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng v\u00e0 h\u00e0ng g\u1eedi \u0111i b\u00e1n <\/strong><\/h4>\n
                                  \n
                                • Ki\u1ec3m tra h\u00f3a \u0111\u01a1n: <\/strong> R\u00e0 so\u00e1t l\u1ea1i c\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o \u0111\u00e3 nh\u1eadn nh\u01b0ng ch\u01b0a nh\u1eadp h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n ra \u0111\u00e3 xu\u1ea5t nh\u01b0ng ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu \u0111\u1ec3 h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p.<\/li>\n
                                • X\u1eed l\u00fd \u0111\u1eb7c th\u00f9 xu\u1ea5t nh\u1eadp kh\u1ea9u: <\/strong> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u, ng\u00e0y th\u1ef1c t\u1ebf nh\u1eadp\/xu\u1ea5t h\u00e0ng theo t\u1edd khai h\u1ea3i quan c\u00f3 th\u1ec3 kh\u00e1c v\u1edbi ng\u00e0y chuy\u1ec3n giao quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 (theo \u0111i\u1ec1u kho\u1ea3n Incoterm). K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 \u0111\u1ec3 ghi nh\u1eadn doanh thu ho\u1eb7c gi\u00e1 v\u1ed1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n

                                  Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng <\/strong><\/h4>\n

                                  K\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, bao g\u1ed3m:<\/p>\n

                                    \n
                                  • D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho: <\/strong>
                                    \nTr\u00edch l\u1eadp trong tr\u01b0\u1eddng h\u1ee3p gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c (gi\u00e1 b\u00e1n tr\u1eeb \u0111i chi ph\u00ed b\u00e1n h\u00e0ng). \u0110i\u1ec1u n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
                                  • D\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: <\/strong>
                                    \nTr\u00edch l\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n thanh to\u00e1n ho\u1eb7c ch\u01b0a qu\u00e1 h\u1ea1n nh\u01b0ng d\u1ef1 ki\u1ebfn kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng thu h\u1ed3i. M\u1ee9c tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 48\/2019\/TT-BTC.<\/li>\n
                                  • C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng kh\u00e1c: <\/strong>
                                    \nT\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 xem x\u00e9t v\u00e0 tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng b\u1ed5 sung n\u1ebfu c\u1ea7n thi\u1ebft.<\/li>\n<\/ul>\n

                                    \u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ch\u01b0a th\u1ef1c hi\u1ec7n <\/strong><\/h4>\n
                                      \n
                                    • K\u1ebf to\u00e1n c\u1ea7n \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ch\u01b0a th\u1ef1c hi\u1ec7n cho c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7. K\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o:\n
                                        \n
                                      • Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh <\/strong> n\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1.<\/li>\n
                                      • Chi ph\u00ed t\u00e0i ch\u00ednh <\/strong> n\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1.<\/li>\n<\/ul>\n<\/li>\n
                                      • T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng: <\/strong> S\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n

                                        V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i nh\u01b0 APUS Accounting <\/strong>, c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n tr\u1edf n\u00ean d\u1ec5 d\u00e0ng v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n. Ph\u1ea7n m\u1ec1m gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c quy tr\u00ecnh ph\u1ee9c t\u1ea1p nh\u01b0 \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian cho k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/p>\n

                                        Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/p>\n<\/div>\n<\/div>\n

                                        \"\"<\/p>\n

                                        \n

                                        Ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n v\u1edbi m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 <\/strong><\/h4>\n

                                        \u0110\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, k\u1ebf to\u00e1n c\u1ea7n ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i l\u1ea1i c\u00e1c t\u00e0i s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 theo th\u1eddi h\u1ea1n th\u1ef1c t\u1ebf t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. C\u00e1c h\u1ea1ng m\u1ee5c c\u1ea7n ph\u00e2n lo\u1ea1i bao g\u1ed3m:<\/p>\n

                                          \n
                                        • N\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3: <\/strong> Th\u1ef1c hi\u1ec7n khi doanh nghi\u1ec7p c\u00f3 theo d\u00f5i c\u00f4ng n\u1ee3 theo th\u1eddi h\u1ea1n thanh to\u00e1n.<\/li>\n
                                        • C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c: <\/strong> Ph\u1ea3i ph\u00e2n lo\u1ea1i theo th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i th\u1ef1c t\u1ebf c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/li>\n
                                        • Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh: <\/strong> Ph\u00e2n lo\u1ea1i l\u1ea1i d\u1ef1a tr\u00ean th\u1eddi h\u1ea1n t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh \u0111\u1ebfn ng\u00e0y tr\u1ea3 g\u1ed1c vay theo h\u1ee3p \u0111\u1ed3ng. L\u01b0u \u00fd, ph\u1ea7n g\u1ed1c vay c\u1ee7a h\u1ee3p \u0111\u1ed3ng vay d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n ph\u1ea3i tr\u1ea3 trong n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n.<\/li>\n<\/ul>\n

                                          Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p <\/strong><\/h4>\n

                                          B\u00ean c\u1ea1nh vi\u1ec7c n\u1eafm v\u1eefng k\u1ef9 thu\u1eadt t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u1ea7n l\u01b0u \u00fd c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf TNDN m\u00e0 doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng, \u0111\u01b0\u1ee3c ghi r\u00f5 tr\u00ean Gi\u1ea5y Ch\u1ee9ng nh\u1eadn \u0110\u0103ng k\u00fd \u0110\u1ea7u t\u01b0. N\u1ebfu th\u00f4ng tin \u01b0u \u0111\u00e3i kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n c\u1ee5 th\u1ec3, doanh nghi\u1ec7p n\u00ean g\u1eedi c\u00f4ng v\u0103n xin \u00fd ki\u1ebfn x\u00e1c nh\u1eadn t\u1eeb C\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n

                                          T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c trau d\u1ed3i ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p <\/strong><\/h4>\n

                                          C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ec3 l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1 ph\u1ee9c t\u1ea1p v\u00e0 \u0111\u00f2i h\u1ecfi nhi\u1ec1u th\u1eddi gian. Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 kh\u00f4ng ng\u1eebng trau d\u1ed3i ki\u1ebfn th\u1ee9c v\u1ec1 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p trong doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t s\u1ebd gi\u00fap k\u1ebf to\u00e1n vi\u00ean t\u1ef1 tin h\u01a1n trong c\u00f4ng vi\u1ec7c, \u0111\u1ed3ng th\u1eddi \u0111\u00f3ng g\u00f3p gi\u00e1 tr\u1ecb l\u1edbn cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

                                          Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u1edbi APUS Accounting <\/strong><\/h4>\n

                                          \u0110\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n minh b\u1ea1ch v\u00e0 chu\u1ea9n ch\u1ec9nh ngay t\u1eeb \u0111\u1ea7u, c\u00e1c doanh nghi\u1ec7p n\u00ean \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u00e1ng tin c\u1eady. Hi\u1ec7n nay, APUS Accounting <\/strong> \u2013 gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh th\u00f4ng minh \u2013 \u0111ang l\u00e0 l\u1ef1a ch\u1ecdn h\u00e0ng \u0111\u1ea7u, h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c cho c\u1ea3 k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u1eabn ch\u1ee7 doanh nghi\u1ec7p. Ph\u1ea7n m\u1ec1m n\u00e0y mang \u0111\u1ebfn nhi\u1ec1u t\u00ednh n\u0103ng v\u01b0\u1ee3t tr\u1ed9i nh\u01b0:<\/p>\n

                                            \n
                                          • T\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o: <\/strong>\n
                                              \n
                                            • T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1ef1 \u0111\u1ed9ng l\u00ean b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, gi\u00fap doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n
                                            • Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb v\u1edbi h\u00e0ng tr\u0103m m\u1eabu b\u00e1o c\u00e1o c\u00f3 s\u1eb5n ho\u1eb7c t\u00f9y ch\u1ec9nh linh ho\u1ea1t, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a m\u1ecdi ng\u00e0nh ngh\u1ec1.<\/li>\n
                                            • Gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 xem b\u00e1o c\u00e1o m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i tr\u00ean \u0111i\u1ec7n tho\u1ea1i, m\u00e1y t\u00ednh ho\u1eb7c m\u00e1y t\u00ednh b\u1ea3ng.<\/li>\n<\/ul>\n<\/li>\n
                                            • C\u1ea3nh b\u00e1o th\u00f4ng minh: <\/strong>
                                              \nT\u1ef1 \u0111\u1ed9ng c\u1ea3nh b\u00e1o khi ph\u00e1t hi\u1ec7n sai s\u00f3t ho\u1eb7c b\u1ea5t th\u01b0\u1eddng trong s\u1ed1 li\u1ec7u, gi\u00fap k\u1ebf to\u00e1n x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/li>\n
                                            • H\u1ed7 tr\u1ee3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: <\/strong>
                                              \nBao g\u1ed3m 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133 & Th\u00f4ng t\u01b0 200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh, v.v.<\/li>\n
                                            • T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: <\/strong>
                                              \nNh\u1eadp li\u1ec7u t\u1ef1 \u0111\u1ed9ng t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c d\u1eef li\u1ec7u Excel, gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 gi\u1ea3m thi\u1ec3u sai s\u00f3t.<\/li>\n
                                            • K\u1ebft xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nhanh ch\u00f3ng: <\/strong>
                                              \nV\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n, ph\u1ea7n m\u1ec1m gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.<\/li>\n<\/ul>\n

                                              L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng APUS Accounting <\/strong><\/h3>\n
                                                \n
                                              • Ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c nh\u1edd t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n.<\/li>\n
                                              • \u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n
                                              • N\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/li>\n
                                              • H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u00edch \u1ee9ng v\u1edbi c\u00e1c xu h\u01b0\u1edbng l\u00e0m vi\u1ec7c hi\u1ec7n \u0111\u1ea1i.<\/li>\n<\/ul>\n

                                                Tham kh\u1ea3o ngay APUS Accounting <\/strong> \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p, gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb ti\u00ean ti\u1ebfn!<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

                                                Hi\u1ec7n nay, vi\u1ec7c trang b\u1ecb c\u00e1c k\u1ef9 n\u0103ng k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p d\u00e0nh cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh nhi\u1ec1u ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i nh\u1eb1m th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t v\u00e0…<\/p>","protected":false},"author":1,"featured_media":830,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-829","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-quan-tri"],"_links":{"self":[{"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/posts\/829","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/comments?post=829"}],"version-history":[{"count":0,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/posts\/829\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/media\/830"}],"wp:attachment":[{"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/media?parent=829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/categories?post=829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apusplatform.com\/en\/wp-json\/wp\/v2\/tags?post=829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}