{"id":40607,"date":"2023-10-28T14:42:55","date_gmt":"2023-10-28T07:42:55","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=40607"},"modified":"2024-12-04T05:13:32","modified_gmt":"2024-12-03T22:13:32","slug":"ke-toan-trong-linh-vuc-hoat-dong-cua-van-phong-luat-su-cong-ty-luat","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/ke-toan-trong-linh-vuc-hoat-dong-cua-van-phong-luat-su-cong-ty-luat\/","title":{"rendered":"K\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c h\u1ecdat \u0111\u1ed9ng c\u1ee7a v\u0103n ph\u00f2ng lu\u1eadt s\u01b0, c\u00f4ng ty lu\u1eadt"},"content":{"rendered":"\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c v\u0103n ph\u00f2ng lu\u1eadt s\u01b0, c\u00f4ng ty lu\u1eadt. L\u0129nh t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt, ho\u1ea1t \u0111\u1ed9ng tranh t\u1ee5ng l\u00e0 l\u0129nh v\u1ef1c kinh doanh t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1eb7c th\u00f9, thu\u1ed9c nh\u00f3m doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n. C\u00f4ng vi\u1ec7c ch\u1ee7 y\u1ebfu c\u1ee7a k\u1ebf to\u00e1n v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 l\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed theo c\u00e1c h\u1ee3p \u0111\u1ed3ng, theo d\u00f5i doanh thu v\u00e0 ghi ch\u00e9p c\u00e1c chi ph\u00ed ph\u00e1t sinh, v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 gi\u00fap c\u00f4ng ty th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf.<\/p>\n<h2><strong>K\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c h\u1ecdat \u0111\u1ed9ng c\u1ee7a v\u0103n ph\u00f2ng lu\u1eadt s\u01b0, c\u00f4ng ty lu\u1eadt<\/strong><\/h2>\n<h3 style=\"text-align: justify;\"><strong><span id=\"1_Dac_diem_cua_doanh_nghiep_linh_vuc_van_phong_luat_su\">1. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a doanh nghi\u1ec7p l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1p lu\u1eadt<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\">V\u0103n ph\u00f2ng lu\u1eadt s\u01b0, c\u00f4ng ty lu\u1eadt cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Ph\u00ed t\u01b0 v\u1ea5n ph\u00e1p l\u00fd;<\/li>\n<li>Ph\u00ed so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n;\u00a0<\/li>\n<li>Ph\u00ed d\u1ecbch v\u1ee5 b\u00e0o ch\u1eefa, tranh t\u1ee5ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 th\u01b0\u1eddng s\u1ebd ph\u00e1t sinh c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Chi ph\u00ed l\u01b0\u01a1ng (Chi\u1ebfm ph\u1ea7n l\u1edbn chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng);\u00a0<\/li>\n<li>Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: \u0110i\u1ec7n, n\u01b0\u1edbc, V\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, thu\u00ea v\u0103n ph\u00f2ng.\u00a0<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u0129nh v\u1ef1c v\u0103n ph\u00f2ng lu\u1eadt s\u01b0, doanh thu d\u1ecbch v\u1ee5- K\u00ea khai thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd \u0111\u1ebfn t\u1eeb:\u00a0<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u00a0Doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng C\u00f4ng ch\u1ee9ng, sao y, ch\u1ee9ng th\u1ef1c, so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n v\u00e0 d\u1ecbch v\u1ee5 b\u00e0o ch\u1eefa.<\/li>\n<li>H\u00ecnh th\u1ee9c thanh to\u00e1n: ti\u1ec1n m\u1eb7t l\u00e0 ch\u1ee7 y\u1ebfu \u2013 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi VPCC<\/li>\n<li style=\"text-align: justify;\">V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 v\u00e0 VPCC h\u1ea7u h\u1ebft xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ch\u1ecbu thu\u1ebf su\u1ea5t 5% thay v\u00ec h\u00f3a \u0111\u01a1n GTGT do chi ph\u00ed \u0111\u1ea7u v\u00e0o th\u1ea5p.<\/li>\n<li>H\u00f3a \u0111\u01a1n d\u01b0\u1edbi 200.000 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong><span id=\"2_Kho_khan_cua_ke_toan_van_phong_luat_su_trong_quan_ly_tai_chinh_ke_toan_doanh_nghiep\">2. Kh\u00f3 kh\u0103n c\u1ee7a k\u1ebf to\u00e1n v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\">Trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c, k\u1ebf to\u00e1n v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 th\u01b0\u1eddng m\u1ea5t r\u1ea5t nhi\u1ec1u th\u1eddi gian c\u00f4ng s\u1ee9c v\u00e0 x\u1ea3y ra nh\u1ea7m l\u1eabn, sai s\u00f3t \u1edf c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u00a0X\u00e1c \u0111\u1ecbnh chi ph\u00ed gi\u00e1 th\u00e0nh c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n ph\u00e1p l\u00fd \u2013 b\u00e0o ch\u1eefa.<\/li>\n<li>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed gi\u00e1 th\u00e0nh c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n ph\u00e1p l\u00fd \u2013 b\u00e0o ch\u1eefa khi\u1ebfn k\u1ebf to\u00e1n g\u1eb7p r\u1ea5t nhi\u1ec1u nh\u1eefng kh\u00f3 kh\u0103n do m\u1ed7i h\u1ee3p \u0111\u1ed3ng s\u1ebd c\u00f3 m\u1ed9t m\u1ee9c chi ph\u00ed kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o nhu c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng v\u1ec1 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>\u00a0Theo d\u00f5i c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed ph\u00e1t sinh nh\u01b0: C\u00e1c chi ph\u00ed nh\u01b0 c\u00f4ng t\u00e1c ph\u00ed, chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 nh\u00e2n ch\u1ee9ng v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c\u2026 l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed th\u01b0\u1eddng ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p l\u0129nh v\u1ef1c v\u0103n ph\u00f2ng lu\u1eadt s\u01b0. V\u00ec v\u1eady k\u1ebf to\u00e1n c\u0169ng c\u1ea7n theo d\u00f5i, th\u1ed1ng k\u00ea \u0111\u1ec3 tr\u00e1nh th\u1ea5t tho\u00e1t.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>\u00a0Theo d\u00f5i \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng theo kh\u00e1ch h\u00e0ng\/ nh\u00e2n vi\u00ean<\/li>\n<li>\u00a0C\u1eadp nh\u1eadt doanh thu theo t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5, c\u1eadp nh\u1eadt thu chi trong ng\u00e0y<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn thu\u1ebf c\u0169ng l\u00e0 \u0111i\u1ec1u khi\u1ebfn c\u00e1c k\u1ebf to\u00e1n v\u0103n ph\u00f2ng lu\u1eadt s\u01b0, ph\u00e1p l\u00fd th\u01b0\u1eddng \u0111au \u0111\u1ea7u m\u1ed7i k\u00ec quy\u1ebft to\u00e1n, thanh tra.<\/p>\n<h3 style=\"text-align: justify;\"><strong><span id=\"3_Giai_phap_giup_doanh_nghiep_linh_vuc_van_phong_luat_su_quan_ly_tai_chinh_ke_toan_hieu_qua\">3. Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p l\u0129nh v\u1ef1c t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3<\/span><\/strong><\/h3>\n<h4 style=\"text-align: justify;\"><strong>\u2013 Qu\u1ea3n l\u00fd b\u1eb1ng quy tr\u00ecnh ngo\u00e0i<\/strong><\/h4>\n<p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p l\u0129nh v\u1ef1c v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 v\u1eabn \u0111ang s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd truy\u1ec1n th\u1ed1ng (Excel) \u0111\u1ec3 qu\u1ea3n l\u00fd doanh thu, chi ph\u00ed, l\u00e3i l\u1ed7 c\u1ee7a doanh nghi\u1ec7p. S\u1eed d\u1ee5ng Excel gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c kho\u1ea3n chi ph\u00ed \u0111\u1ea7u t\u01b0 c\u00f4ng c\u1ee5, tuy nhi\u00ean k\u1ebf to\u00e1n s\u1ebd g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh theo d\u00f5i, th\u1ed1ng k\u00ea c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh c\u0169ng nh\u01b0 n\u1eafm b\u1eaft k\u1ecbp th\u1eddi doanh s\u1ed1 t\u1eeb c\u00e1c nh\u00e2n vi\u00ean, h\u1ee3p \u0111\u1ed3ng.<\/p>\n<h4 style=\"text-align: justify;\"><strong>\u2013 Qu\u1ea3n l\u00fd b\u1eb1ng ph\u1ea7n m\u1ec1m<\/strong><\/h4>\n<p style=\"text-align: justify;\">C\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u1ef1 \u0111\u1ed9ng s\u1ebd gi\u00fap doanh nghi\u1ec7p l\u0129nh v\u1ef1c v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 h\u01a1n, d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd doanh thu, chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<ul>\n<li style=\"text-align: justify;\">H\u1ed7 tr\u1ee3 tuy\u1ec7t v\u1eddi nghi\u1ec7p v\u1ee5 t\u00ednh gi\u00e1 th\u00e0nh theo t\u1eebng H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5\/ h\u1ee3p \u0111\u1ed3ng th\u1ef1c hi\u1ec7n, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 cung c\u1ea5p s\u1ed1 li\u1ec7u chi ph\u00ed- doanh thu \u2013 l\u00e3i l\u1ed7 th\u1ef1c hi\u1ec7n t\u1eebng h\u1ee3p \u0111\u1ed3ng tham m\u01b0u cho qu\u1ea3n l\u00fd.<\/li>\n<li style=\"text-align: justify;\">Cho ph\u00e9p theo d\u00f5i, cung c\u1ea5p b\u00e1o c\u00e1o chi ph\u00ed chi ti\u1ebft theo t\u1eebng \u201ckho\u1ea3n m\u1ee5c chi ph\u00ed\u201d gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c.<\/li>\n<li style=\"text-align: justify;\">Cho ph\u00e9p qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng c\u1ee7a kh\u00e1ch h\u00e0ng\/ nh\u00e2n vi\u00ean theo t\u1eebng h\u1ee3p \u0111\u1ed3ng; t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i tr\u1eeb ch\u1ee9ng t\u1eeb gi\u00fap k\u1ebf to\u00e1n \u0111\u1ed1i so\u00e1t c\u00f4ng n\u1ee3 d\u1ec5 d\u00e0ng ch\u00ednh x\u00e1c.<\/li>\n<li style=\"text-align: justify;\">Cho ph\u00e9p theo d\u00f5i th\u1ed1ng k\u00ea doanh thu theo t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<p>\u00bb <a title=\"B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 theo Bi\u1ec3u s\u1ed1: 08a\/BTP\/BTTP\/LSTN\" href=\"https:\/\/luatsubaoho.com\/phapluat\/bao-cao-dinh-ky-cua-to-chuc-hanh-nghe-luat-su\/\" rel=\"bookmark\">B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c v\u0103n ph\u00f2ng lu\u1eadt s\u01b0, c\u00f4ng ty lu\u1eadt. L\u0129nh t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt, ho\u1ea1t \u0111\u1ed9ng tranh t\u1ee5ng l\u00e0 l\u0129nh v\u1ef1c kinh doanh t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1eb7c th\u00f9, thu\u1ed9c nh\u00f3m doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n. C\u00f4ng vi\u1ec7c ch\u1ee7 y\u1ebfu c\u1ee7a k\u1ebf to\u00e1n v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 l\u00e0 h\u1ea1ch to\u00e1n chi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[273],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/40607"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=40607"}],"version-history":[{"count":8,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/40607\/revisions"}],"predecessor-version":[{"id":42614,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/40607\/revisions\/42614"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=40607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=40607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=40607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}