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PHAN MEM KE TOAN EXCEL THEO THONG TU 133/2016/TT-BTC
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Ap dung cho doanh nghiep nho va vua (SME) | Don vi: CONG TY TNHH ABC VIET NAM
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1. CAU TRUC FILE (14 SHEET)
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Danh muc tai khoanHe thong tai khoan ke toan theo TT133/2016/TT-BTC - danh muc goc de tra cuu ma TK.
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So Nhat ky chungGhi nhan TAT CA nghiep vu kinh te phat sinh theo trinh tu thoi gian (TK No/TK Co/So tien). Day la SO GOC - moi so khac deu tinh toan tu day bang cong thuc SUMIFS.
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So Cai TK 111 / TK 112Theo doi chi tiet Tien mat va Tien gui ngan hang: So du dau ky, tung nghiep vu, so du cuoi ky (cong thuc tu dong).
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So chi tiet TK 131 / TK 331Theo doi cong no PHAI THU KHACH HANG va PHAI TRA NGUOI BAN chi tiet theo tung doi tuong (khach hang/nha cung cap).
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Bang tong hop XNTBang tong hop Nhap - Xuat - Ton kho hang hoa theo tung ma hang, tinh gia xuat kho binh quan gia quyen.
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The khoThe theo doi Nhap - Xuat - Ton cua TUNG ma hang theo tung ngay (mau S12-DNN); sao chep sheet cho moi ma hang.
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Bang phan bo CP tra truocTinh va phan bo Chi phi tra truoc (TK 242: CCDC, chi phi thue...) theo phuong phap duong thang tung thang.
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Bang khau hao TSCDTinh va trich khau hao Tai san co dinh (TK 211/214) theo phuong phap duong thang tung thang.
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Bang can doi phat sinhMAU SO S06-DNN - Trung tam lien ket: tu dong tinh So phat sinh No/Co tu So Nhat ky chung (SUMIFS) va So du cuoi ky tung TK.
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B01-DNN Bang CDKTBao cao tai chinh - Bang can doi ke toan, cac chi tieu lay tu Bang can doi phat sinh (cong thuc SUMIF).
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B02-DNN KQKDBao cao tai chinh - Bao cao ket qua hoat dong kinh doanh, tinh tu Bang can doi phat sinh.
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B09-DNN Thuyet minhThuyet minh Bao cao tai chinh: chinh sach ke toan ap dung va so lieu chi tiet bo sung cho B01/B02.
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2. QUY TRINH SU DUNG HANG THANG
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Buoc 1Can cu chung tu goc (Phieu thu, Phieu chi, Hoa don, UNC...), ghi dinh khoan vao So Nhat ky chung (cot TK No, TK Co, So tien). Day la buoc nhap lieu DUY NHAT can lam thu cong.
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Buoc 2Doi chieu So Cai TK 111/112 va So chi tiet TK 131/331: bo sung dong nghiep vu tuong ung (thu cong, cong thuc So du se tu tinh) va kiem tra dong 'Doi chieu voi So Nhat ky chung' phai khop.
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Buoc 3Cuoi ky: cap nhat Bang phan bo CP tra truoc va Bang khau hao TSCD (neu co TSCD/CCDC moi), dam bao khop voi bat toan (642/242, 642/214) da ghi tren So Nhat ky chung.
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Buoc 4Mo sheet Bang can doi phat sinh: kiem tra dong 'Kiem tra can doi (No=Co)' phai hien 'Can doi' o ca 3 cap (So du dau ky / Phat sinh / So du cuoi ky).
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Buoc 5Mo sheet B01-DNN va B02-DNN de xem Bao cao tai chinh da duoc tinh tu dong; kiem tra dong 'Kiem tra: Tong Tai san = Tong Nguon von' phai hien 'Can doi'.
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3. CHU GIAI MAU SAC (theo chuan mo hinh tai chinh)
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Chu mau XANH DUONGSo lieu nhap tay / dau vao goc (chung tu, so du dau ky, dinh khoan...). Day la o duoc phep sua.
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Chu mau DENCong thuc tinh toan trong cung 1 sheet (vi du: So du = So du truoc + No - Co). KHONG sua.
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Chu mau XANH LACong thuc lien ket sang sheet khac (SUMIFS/SUMIF tu So Nhat ky chung hoac Bang can doi phat sinh). KHONG sua.
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Nen xanh la / doKet qua kiem tra can doi No=Co: xanh la = Can doi, do = Lech (can ra soat lai But toan).
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4. LUU Y QUAN TRONG
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Ma tai khoan thong nhatLuon nhap ma TK dung nhu trong Danh muc tai khoan (vi du '3331' khong nhap '333') de cong thuc SUMIFS tinh dung. Ma TK duoc luu dang VAN BAN (Text).
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So lieu minh hoaToan bo so lieu trong file (giao dich thang 08/2026, so du dau ky...) la VI DU MINH HOA da duoc can doi (No=Co, Tai san=Nguon von). Hay xoa va nhap lai so lieu thuc te cua doanh nghiep.
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Nhieu ky ke toanDe dung cho thang/nam khac, sao chep toan bo file, xoa du lieu cu trong So Nhat ky chung va cap nhat lai So du dau ky tren sheet Bang can doi phat sinh (= So du cuoi ky cua ky truoc).
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Kiem tra dinh kySau moi lan nhap them nghiep vu vao So Nhat ky chung, luon mo lai sheet Bang can doi phat sinh va B01-DNN de kiem tra cac dong 'Kiem tra can doi' con hien 'Can doi' hay khong.
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Can cu phap lyThong tu 133/2016/TT-BTC ngay 26/08/2016 cua Bo Tai chinh huong dan Che do ke toan Doanh nghiep nho va vua, thay the Quyet dinh 48/2006/QD-BTC.
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