{"id":3267,"date":"2026-07-11T07:24:14","date_gmt":"2026-07-11T07:24:14","guid":{"rendered":"https:\/\/docs.quantri.online\/?post_type=docs&p=3267"},"modified":"2026-07-11T07:27:19","modified_gmt":"2026-07-11T07:27:19","slug":"bm_advance_settlement","status":"publish","type":"docs","link":"https:\/\/docs.quantri.online\/?docs=users-guide\/core-modules\/bm_advance_settlement","title":{"rendered":"Ho\u00e0n \u1ee9ng"},"content":{"rendered":"\n

1.<\/strong> Kh\u00e1i ni\u1ec7m<\/strong><\/h4>\n\n\n\n
    \n
  1. <\/li>\n<\/ol>\n\n\n\n

    T\u1ea1m \u1ee9ng: kho\u1ea3n ti\u1ec1n c\u00f4ng ty \u1ee9ng tr\u01b0\u1edbc cho nh\u00e2n vi\u00ean \u0111\u1ec3 \u0111i chi (mua h\u00e0ng, c\u00f4ng t\u00e1c, ti\u1ebfp kh\u00e1ch\u2026).<\/p>\n\n\n\n

    Ho\u00e0n \u1ee9ng (quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng): sau khi chi xong, nh\u00e2n vi\u00ean l\u1eadp phi\u1ebfu Ho\u00e0n \u1ee9ng \u0111\u1ec3 k\u00ea khai \u0111\u00e3 chi bao nhi\u00eau, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh:<\/p>\n\n\n\n

      \n
    • Chi \u00edt h\u01a1n t\u1ea1m \u1ee9ng \u2192 nh\u00e2n vi\u00ean tr\u1ea3 l\u1ea1i ph\u1ea7n d\u01b0 (qua Phi\u1ebfu thu).<\/li>\n\n\n\n
    • Chi nhi\u1ec1u h\u01a1n t\u1ea1m \u1ee9ng \u2192 c\u00f4ng ty chi th\u00eam ph\u1ea7n v\u01b0\u1ee3t (qua Phi\u1ebfu chi).<\/li>\n\n\n\n
    • Chi b\u1eb1ng t\u1ea1m \u1ee9ng \u2192 kh\u00f4ng ph\u00e1t sinh g\u00ec th\u00eam.<\/li>\n<\/ul>\n\n\n\n

      C\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan:<\/p>\n\n\n\n

      Ch\u1ee9ng t\u1eeb <\/td>Vai tr\u00f2<\/td><\/tr>
      T\u1ea1m \u1ee9ng <\/td>Kho\u1ea3n \u1ee9ng g\u1ed1c, mang c\u1edd “\u0110\u00e3 ho\u00e0n \u1ee9ng” khi t\u1ea5t to\u00e1n xong<\/td><\/tr>
      Ho\u00e0n \u1ee9ng<\/td>Phi\u1ebfu k\u00ea khai \u0111\u00e3 chi, t\u00ednh ch\u00eanh l\u1ec7ch<\/td><\/tr>
      Phi\u1ebfu thu <\/td>Nh\u00e2n vi\u00ean tr\u1ea3 l\u1ea1i ti\u1ec1n d\u01b0<\/td><\/tr>
      Phi\u1ebfu chi<\/td>C\u00f4ng ty chi b\u1ed5 sung ph\u1ea7n v\u01b0\u1ee3t<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
      \n\n\n\n

      2. Quy tr\u00ecnh t\u1ed5ng th\u1ec3<\/strong><\/h4>\n\n\n\n
        \n
      1. Nh\u00e2n vi\u00ean l\u1eadp phi\u1ebfu Ho\u00e0n \u1ee9ng: ch\u1ecdn phi\u1ebfu T\u1ea1m \u1ee9ng ngu\u1ed3n, nh\u1eadp c\u00e1c d\u00f2ng gi\u1ea3i chi. H\u1ec7 th\u1ed1ng t\u1ef1 t\u00ednh T\u1ed5ng ti\u1ec1n \u0111\u00e3 chi, Ph\u1ea3i ho\u00e0n tr\u1ea3 ho\u1eb7c Chi b\u1ed5 sung.<\/li>\n\n\n\n
      2. Ph\u00ea duy\u1ec7t phi\u1ebfu Ho\u00e0n \u1ee9ng (tr\u1ea1ng th\u00e1i ph\u00ea duy\u1ec7t).<\/li>\n\n\n\n
      3. Chuy\u1ec3n k\u1ebf to\u00e1n: b\u1ea5m n\u00fat chuy\u1ec3n \u2192 tr\u1ea1ng th\u00e1i k\u1ebf to\u00e1n = \u0110\u00e3 chuy\u1ec3n k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng b\u00e1o cho b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n.<\/li>\n\n\n\n
      4. K\u1ebf to\u00e1n x\u1eed l\u00fd m\u1ed9t trong ba:\n
          \n
        • T\u1ea1o Phi\u1ebfu chi (khi chi v\u01b0\u1ee3t) \u2192 n\u00fat “T\u1ea1o phi\u1ebfu chi”.<\/li>\n\n\n\n
        • T\u1ea1o Phi\u1ebfu thu (khi chi thi\u1ebfu) \u2192 n\u00fat “T\u1ea1o phi\u1ebfu thu”.<\/li>\n\n\n\n
        • B\u1ea5m Ho\u00e0n t\u1ea5t (khi kh\u1edbp s\u1ed1, kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb).<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • Ch\u1ed1t ti\u1ec1n th\u1ef1c t\u1ebf: k\u1ebf to\u00e1n b\u1ea5m “\u0110\u00e3 chi” tr\u00ean Phi\u1ebfu chi \/ “\u0110\u00e3 thu” tr\u00ean Phi\u1ebfu thu \u2192 tr\u1ea1ng th\u00e1i k\u1ebf to\u00e1n c\u1ee7a Ho\u00e0n \u1ee9ng chuy\u1ec3n Ho\u00e0n t\u1ea5t, h\u1ec7 th\u1ed1ng t\u00ednh l\u1ea1i c\u1edd “\u0110\u00e3 ho\u00e0n \u1ee9ng” tr\u00ean T\u1ea1m \u1ee9ng v\u00e0 b\u00e1o l\u1ea1i ng\u01b0\u1eddi t\u1ea1o phi\u1ebfu.<\/li>\n<\/ol>\n\n\n\n

          3. \u00dd ngh\u0129a c\u00e1c tr\u01b0\u1eddng tr\u00ean phi\u1ebfu Ho\u00e0n \u1ee9ng<\/strong><\/h4>\n\n\n\n
          \n\n\n\n
          Tr\u01b0\u1eddng<\/th>\u00dd ngh\u0129a<\/th><\/tr><\/thead>
          T\u1ea1m \u1ee9ng<\/td>Phi\u1ebfu t\u1ea1m \u1ee9ng ngu\u1ed3n<\/td><\/tr>
          S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng<\/td>S\u1ed1 \u0111\u00e3 \u1ee9ng (l\u1ea5y t\u1eeb phi\u1ebfu T\u1ea1m \u1ee9ng)<\/td><\/tr>
          T\u1ed5ng ti\u1ec1n \u0111\u00e3 chi<\/td>T\u1ed5ng c\u00e1c d\u00f2ng gi\u1ea3i chi\/ \u0110\u1ec1 ngh\u1ecb thanh to\u00e1n tr\u00ean phi\u1ebfu n\u00e0y<\/td><\/tr>
          Ph\u1ea3i ho\u00e0n tr\u1ea3<\/td>Ph\u1ea7n t\u1ea1m \u1ee9ng d\u01b0 nh\u00e2n vi\u00ean ph\u1ea3i tr\u1ea3 l\u1ea1i (khi chi < t\u1ea1m \u1ee9ng c\u00f2n l\u1ea1i) \u2192 sinh Phi\u1ebfu thu<\/td><\/tr>
          Chi b\u1ed5 sung<\/td>Ph\u1ea7n chi v\u01b0\u1ee3t c\u00f4ng ty ph\u1ea3i tr\u1ea3 th\u00eam (khi chi > t\u1ea1m \u1ee9ng c\u00f2n l\u1ea1i) \u2192 sinh Phi\u1ebfu chi<\/td><\/tr>
          Ng\u00e0y ch\u1ee9ng t\u1eeb<\/td>Ng\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb<\/td><\/tr>
          Ng\u00e0y ho\u00e0n \u1ee9ng<\/td>Ng\u00e0y quy\u1ebft to\u00e1n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

          \u258e M\u1ed9t t\u1ea1m \u1ee9ng c\u00f3 th\u1ec3 ho\u00e0n nhi\u1ec1u \u0111\u1ee3t: m\u1ed7i phi\u1ebfu Ho\u00e0n \u1ee9ng t\u00ednh tr\u00ean ph\u1ea7n t\u1ea1m \u1ee9ng c\u00f2n l\u1ea1i (\u0111\u00e3 tr\u1eeb c\u00e1c \u0111\u1ee3t tr\u01b0\u1edbc).<\/p>\n\n\n\n

          \n\n\n\n

          4. Tr\u1ea1ng th\u00e1i<\/strong><\/h4>\n\n\n\n

          Tr\u1ea1ng th\u00e1i k\u1ebf to\u00e1n:<\/p>\n\n\n\n

            \n
          • \u0110\u00e3 chuy\u1ec3n k\u1ebf to\u00e1n: nh\u00e2n vi\u00ean \u0111\u00e3 chuy\u1ec3n, k\u1ebf to\u00e1n ch\u01b0a ch\u1ed1t ti\u1ec1n.<\/li>\n\n\n\n
          • Ho\u00e0n t\u1ea5t: k\u1ebf to\u00e1n \u0111\u00e3 th\u1ef1c chi\/th\u1ef1c thu (b\u1ea5m “\u0110\u00e3 chi”\/”\u0110\u00e3 thu”) ho\u1eb7c b\u1ea5m “Ho\u00e0n t\u1ea5t”.<\/li>\n<\/ul>\n\n\n\n

            \u258e N\u1ebfu x\u00f3a\/h\u1ee7y ho\u1eb7c b\u1ecf \u0111\u00e1nh d\u1ea5u “\u0110\u00e3 chi”\/”\u0110\u00e3 thu” tr\u00ean Phi\u1ebfu chi\/Phi\u1ebfu thu, phi\u1ebfu Ho\u00e0n \u1ee9ng t\u1ef1 \u0111\u1ed9ng quay v\u1ec1 “\u0110\u00e3 chuy\u1ec3n k\u1ebf to\u00e1n” \u0111\u1ec3 k\u1ebf to\u00e1n x\u1eed l\u00fd l\u1ea1i.<\/p>\n\n\n\n

            \n\n\n\n

            5. Khi n\u00e0o T\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u “\u0110\u00e3 ho\u00e0n \u1ee9ng”?<\/strong><\/h4>\n\n\n\n

            Tr\u00ean ph\u1ea7n Chi ti\u1ebft ho\u00e0n \u1ee9ng \u1edf m\u00e0n h\u00ecnh T\u1ea1m \u1ee9ng, s\u1ed1 “\u0110\u00e3 ho\u00e0n \u1ee9ng” \u0111\u01b0\u1ee3c t\u00ednh:<\/p>\n\n\n\n

            \u0110\u00e3 ho\u00e0n \u1ee9ng = Ti\u1ec1n \u0111\u00e3 chi
            + \u0110\u00e3 ho\u00e0n tr\u1ea3 (Phi\u1ebfu thu \u0111\u00e3 b\u1ea5m “\u0110\u00e3 thu”)
            \u2212 \u0110\u00e3 chi b\u1ed5 sung (Phi\u1ebfu chi \u0111\u00e3 b\u1ea5m “\u0110\u00e3 chi”)<\/p>\n\n\n\n

            T\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u “\u0110\u00e3 ho\u00e0n \u1ee9ng” khi th\u1ecfa c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n:<\/p>\n\n\n\n

              \n
            1. C\u00f3 \u00edt nh\u1ea5t m\u1ed9t phi\u1ebfu Ho\u00e0n \u1ee9ng \u0111\u00e3 ch\u1ed1t (k\u1ebf to\u00e1n b\u1ea5m Ho\u00e0n t\u1ea5t \/ \u0110\u00e3 chi \/ \u0110\u00e3 thu, ho\u1eb7c phi\u1ebfu kh\u00f4ng ph\u00e1t sinh ch\u00eanh l\u1ec7ch).<\/li>\n\n\n\n
            2. Ti\u1ec1n \u0111\u00e3 chi + \u0110\u00e3 ho\u00e0n tr\u1ea3 \u2265 S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng.<\/li>\n<\/ol>\n\n\n\n

              \u258e Ch\u1ec9 t\u00ednh ti\u1ec1n th\u1ef1c t\u1ebf (phi\u1ebfu thu \u0111\u00e3 thu, phi\u1ebfu chi \u0111\u00e3 chi), kh\u00f4ng t\u00ednh s\u1ed1 d\u1ef1 t\u00ednh. V\u00ec v\u1eady t\u1ea1o phi\u1ebfu thu\/chi m\u00e0 ch\u01b0a b\u1ea5m “\u0110\u00e3 thu”\/”\u0110\u00e3 chi” th\u00ec ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u.<\/p>\n\n\n\n

              \n\n\n\n

              6. C\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p<\/strong><\/h4>\n\n\n\n

              V\u00ed d\u1ee5: T\u1ea1m \u1ee9ng 10.000.000\u0111<\/p>\n\n\n\n

              \n

              A. Chi \u00edt h\u01a1n (chi 7tr):<\/strong><\/p>\n\n\n\n

                \n
              • Ph\u1ea3i ho\u00e0n tr\u1ea3 = 3tr \u2192 K\u1ebf to\u00e1n t\u1ea1o Phi\u1ebfu thu 3tr, nh\u00e2n vi\u00ean n\u1ed9p l\u1ea1i, b\u1ea5m \u0110\u00e3 thu.<\/li>\n\n\n\n
              • \u0110\u00e3 ho\u00e0n \u1ee9ng = 7tr (\u0111\u00e3 chi) + 3tr (ho\u00e0n tr\u1ea3) \u2212 0 = 10tr = t\u1ea1m \u1ee9ng \u2192 Kh\u1edbp, \u0111\u00e1nh d\u1ea5u \u0110\u00e3 ho\u00e0n \u1ee9ng.<\/li>\n<\/ul>\n\n\n\n

                B. Chi nhi\u1ec1u h\u01a1n (chi 12tr):<\/strong><\/p>\n\n\n\n

                  \n
                • Chi b\u1ed5 sung = 2tr \u2192 K\u1ebf to\u00e1n t\u1ea1o Phi\u1ebfu chi 2tr, chi th\u00eam cho nh\u00e2n vi\u00ean, b\u1ea5m \u0110\u00e3 chi.<\/li>\n\n\n\n
                • \u0110\u00e3 ho\u00e0n \u1ee9ng = 12tr (\u0111\u00e3 chi) + 0 \u2212 2tr (chi b\u1ed5 sung) = 10tr = t\u1ea1m \u1ee9ng \u2192 Kh\u1edbp, \u0111\u00e1nh d\u1ea5u \u0110\u00e3 ho\u00e0n \u1ee9ng.<\/li>\n<\/ul>\n\n\n\n

                  C. Chi \u0111\u00fang b\u1eb1ng (chi 10tr):<\/strong><\/p>\n\n\n\n

                    \n
                  • Kh\u00f4ng ph\u00e1t sinh phi\u1ebfu thu\/chi \u2192 K\u1ebf to\u00e1n b\u1ea5m Ho\u00e0n t\u1ea5t.<\/li>\n\n\n\n
                  • \u0110\u00e3 ho\u00e0n \u1ee9ng = 10tr \u2192 \u0110\u00e1nh d\u1ea5u \u0110\u00e3 ho\u00e0n \u1ee9ng.<\/li>\n<\/ul>\n\n\n\n

                    D. Ho\u00e0n nhi\u1ec1u \u0111\u1ee3t (\u0111\u1ee3t 1: 6tr, \u0111\u1ee3t 2: 4tr):<\/strong><\/p>\n\n\n\n

                      \n
                    • M\u1ed7i \u0111\u1ee3t t\u00ednh tr\u00ean ph\u1ea7n c\u00f2n l\u1ea1i. Ch\u1ec9 khi t\u1ed5ng th\u1ef1c t\u1ebf \u0111\u1ee7 10tr v\u00e0 c\u00f3 phi\u1ebfu ch\u1ed1t th\u00ec m\u1edbi \u0111\u00e1nh d\u1ea5u \u0110\u00e3 ho\u00e0n \u1ee9ng.<\/li>\n<\/ul>\n\n\n\n
                      \n<\/div>\n\n\n\n

                      7. L\u01b0u \u00fd quan tr\u1ecdng<\/strong><\/h4>\n\n\n\n
                        \n
                      • Ph\u1ea3i b\u1ea5m “\u0110\u00e3 thu” \/ “\u0110\u00e3 chi” th\u00ec ti\u1ec1n m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn. Ch\u1ec9 t\u1ea1o phi\u1ebfu l\u00e0 ch\u01b0a \u0111\u1ee7.<\/li>\n\n\n\n
                      • X\u00f3a ho\u1eb7c h\u1ee7y phi\u1ebfu thu\/chi \u2192 phi\u1ebfu Ho\u00e0n \u1ee9ng m\u1edf l\u1ea1i (v\u1ec1 “\u0110\u00e3 chuy\u1ec3n k\u1ebf to\u00e1n”) v\u00e0 c\u1edd “\u0110\u00e3 ho\u00e0n \u1ee9ng” \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i.<\/li>\n\n\n\n
                      • N\u00fat “T\u1ea1o phi\u1ebfu chi \/ phi\u1ebfu thu” ch\u1ec9 hi\u1ec7n sau khi \u0111\u00e3 chuy\u1ec3n k\u1ebf to\u00e1n.<\/li>\n\n\n\n
                      • “Chi b\u1ed5 sung” l\u00e0 ti\u1ec1n c\u00f4ng ty tr\u1ea3 th\u00eam cho nh\u00e2n vi\u00ean (d\u00f2ng ti\u1ec1n ra), kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 “\u0110\u00e3 ho\u00e0n \u1ee9ng” \u2014 n\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb ra \u0111\u1ec3 s\u1ed1 \u0110\u00e3 ho\u00e0n \u1ee9ng ph\u1ea3n \u00e1nh \u0111\u00fang ph\u1ea7n t\u1ea1m \u1ee9ng \u0111\u00e3 t\u1ea5t to\u00e1n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                        1. Kh\u00e1i ni\u1ec7m T\u1ea1m \u1ee9ng: kho\u1ea3n ti\u1ec1n c\u00f4ng ty \u1ee9ng tr\u01b0\u1edbc cho nh\u00e2n vi\u00ean \u0111\u1ec3 \u0111i chi (mua h\u00e0ng, c\u00f4ng t\u00e1c, ti\u1ebfp kh\u00e1ch\u2026). Ho\u00e0n \u1ee9ng (quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng): sau khi chi xong, nh\u00e2n vi\u00ean l\u1eadp phi\u1ebfu Ho\u00e0n \u1ee9ng \u0111\u1ec3 k\u00ea khai \u0111\u00e3 chi bao nhi\u00eau, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh: C\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan: […]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":305,"menu_order":36,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-3267","docs","type-docs","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/docs.quantri.online\/index.php?rest_route=\/wp\/v2\/docs\/3267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docs.quantri.online\/index.php?rest_route=\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/docs.quantri.online\/index.php?rest_route=\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/docs.quantri.online\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/docs.quantri.online\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3267"}],"version-history":[{"count":3,"href":"https:\/\/docs.quantri.online\/index.php?rest_route=\/wp\/v2\/docs\/3267\/revisions"}],"predecessor-version":[{"id":3271,"href":"https:\/\/docs.quantri.online\/index.php?rest_route=\/wp\/v2\/docs\/3267\/revisions\/3271"}],"up":[{"embeddable":true,"href":"https:\/\/docs.quantri.online\/index.php?rest_route=\/wp\/v2\/docs\/305"}],"wp:attachment":[{"href":"https:\/\/docs.quantri.online\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3267"}],"wp:term":[{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/docs.quantri.online\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=3267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}