{"id":12647,"date":"2015-03-31T08:53:15","date_gmt":"2015-03-31T08:53:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12647"},"modified":"2016-07-12T09:17:00","modified_gmt":"2016-07-12T09:17:00","slug":"mau-bao-cao-tai-chinh-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12647","title":{"rendered":"M\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

Ng\u00e0y 22\/12\/2014 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/strong> <\/a>H\u01b0\u1edbng d\u1eabn ch\u1ebf\u00a0\u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, th\u00f4ng t\u01b0 n\u00e0y thay t\u1ebf to\u00e1n b\u1ed9 ch\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Quy\u1ebft\u00a0\u0111\u1ecbnh s\u1ed1 15\/2006\/Q\u0110-BTC.<\/span><\/p>\n

Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c b\u1eaft\u00a0\u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2015,\u00a0\u00e1p d\u1ee5ng\u00a0\u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf<\/span><\/p>\n

V\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i, b\u1ed5 sung. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u trong\u00a0b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

N\u1ebfu \u00a0c\u00e1c b\u1ea1n ch\u01b0a t\u1ef1 tin khi l\u1eadp c\u00e1c b\u1ea3ng bi\u1ec3u d\u01b0\u1edbi \u0111\u00e2y, h\u00e3y tham gia ngay kho\u00e1 h\u1ecdc th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n t\u1ea1i Centax, k\u1ebf to\u00e1n Centax s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u1ea1n trong qu\u00e1 tr\u00ecnh h\u1ecdc, chi ti\u1ebft kho\u00e1 h\u1ecdc th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o\u00a0<\/a>\u00a0>>>T\u1ea0I \u0110\u00c2Y<\/a><\/span><\/span><\/strong><\/span><\/p>\n

Th\u1ee9 nh\u1ea5t<\/strong>, B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

M\u00e3 s\u1ed1 120 = M\u00e3 s\u1ed1 121 + 122 + 123 ( tr\u01b0\u1edbc\u00a0\u0111\u00e2y l\u00e0 121 + 129)<\/span><\/p>\n

M\u00e3 s\u1ed1 130 = M\u00e3 s\u1ed1 131 + 132 + 133 + 134 + 135 + 136 + 137 + 139<\/span><\/p>\n

(tr\u01b0\u1edbc\u00a0\u0111\u00e2y kh\u00f4ng c\u00f3 136, 137)<\/span><\/p>\n

M\u00e3 s\u1ed1 150 = M\u00e3 s\u1ed1\u00a0151 + 152 + 153 + 154 + 155 (tr\u01b0\u1edbc\u00a0\u0111\u00e2y kh\u00f4ng c\u00f3 153, 154 nh\u01b0ng c\u00f3 158)<\/span><\/p>\n

M\u00e3 s\u1ed1 200 = M\u00e3 s\u1ed1 210 + 220 + 230 + 240 + 250 + 260 (tr\u01b0\u1edbc\u00a0\u0111\u00e2y kh\u00f4ng c\u00f3 230)<\/span><\/p>\n


\nTh\u1ee9 hai<\/strong>, B\u1ea3ng b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n

B\u1ed5 sung th\u00eam ch\u1ec9 ti\u00eau 19. L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/p>\n\n\n\n\n
\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:\u2026\u2026\u2026\u2026\u2026\u2026….<\/strong><\/span><\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 M\u1eabu s\u1ed1 B 01 \u2013 DN<\/strong><\/span><\/td>\n<\/tr>\n
\u0110\u1ecba ch\u1ec9:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/strong><\/span><\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ng\u00e0y 22 \/ 12 \/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

B\u1ea2NG C\u00c2N \u0110\u1ed0I K\u1ebe TO\u00c1N<\/span> <\/strong><\/span><\/p>\n

\u00a0T\u1ea1i ng\u00e0y … th\u00e1ng … n\u0103m …(1)<\/span><\/em><\/p>\n

\u00a0 \u0110\u01a1n v\u1ecb t\u00ednh:………….<\/span><\/em><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
T\u00c0I S\u1ea2N<\/strong><\/span><\/td>\nM\u00e3<\/strong><\/span>s\u1ed1<\/strong><\/span>\u00a0<\/strong><\/span><\/td>\nThuy\u1ebft minh<\/strong><\/span><\/td>\nS\u1ed1 cu\u1ed1i n\u0103m (3)<\/strong><\/span><\/td>\nS\u1ed1\u00a0<\/strong>\u0111\u1ea7u\u00a0 n\u0103m \u00a0<\/strong>(3)<\/strong><\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\n2<\/span><\/td>\n3<\/span><\/td>\n4<\/span><\/td>\n5<\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span>A – T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/strong><\/span><\/td>\n100<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
I. Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/strong><\/span><\/td>\n110<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ti\u1ec1n<\/span><\/td>\n111<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/span><\/td>\n112<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
II. \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/strong><\/span><\/td>\n120<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/td>\n121<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh (*) (2)<\/span><\/td>\n122<\/span><\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
3. \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/span>\u00a0<\/strong><\/span><\/td>\n123<\/span>\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
III. C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n<\/strong><\/span><\/td>\n130<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/td>\n131<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n<\/span><\/td>\n132<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Ph\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n<\/span><\/td>\n133<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/td>\n134<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. Ph\u1ea3i thu v\u1ec1 cho vay ng\u1eafn h\u1ea1n<\/span><\/td>\n135<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
6. Ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c<\/span><\/td>\n136<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7. D\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i (*)<\/span><\/td>\n139<\/span><\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
IV. H\u00e0ng t\u1ed3n kho<\/strong><\/span><\/td>\n140<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. H\u00e0ng t\u1ed3n kho<\/span><\/td>\n141<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (*)<\/span><\/td>\n149<\/span><\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
V. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c<\/strong><\/span><\/td>\n150<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n<\/span><\/td>\n151<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n152<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i thu Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n153<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/span><\/td>\n154<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
5. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c<\/span><\/td>\n155<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
B – T\u00c0I S\u1ea2N D\u00c0I H\u1ea0N<\/strong><\/span><\/td>\n200<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
I. C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n <\/strong><\/span><\/td>\n210<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
1. Ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/td>\n211<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\n212<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Ph\u1ea3i thu n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n<\/span><\/td>\n213<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Ph\u1ea3i thu v\u1ec1 cho vay d\u00e0i h\u1ea1n<\/span><\/td>\n214<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. Ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n215<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
6. D\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i (*)<\/span><\/td>\n219<\/span><\/td>\n<\/td>\n(…)<\/span><\/td>\n(…)<\/span><\/td>\n<\/tr>\n
II. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/td>\n220<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/td>\n221<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Nguy\u00ean gi\u00e1<\/span><\/td>\n222<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (*)<\/span><\/td>\n223<\/span><\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
2. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\n224<\/span><\/td>\n<\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Nguy\u00ean gi\u00e1<\/span><\/td>\n225<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (*)<\/span><\/td>\n226<\/span><\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><\/td>\n227<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Nguy\u00ean gi\u00e1<\/span><\/td>\n228<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (*)<\/span><\/td>\n229<\/span><\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
III. B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/strong><\/span><\/td>\n230<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Nguy\u00ean gi\u00e1<\/span><\/td>\n231<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (*)<\/span><\/td>\n232<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
IV. T\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n <\/strong><\/span>1. Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n<\/span>2. Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/span><\/td>\n240<\/strong><\/span>241<\/span>242<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
V. \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/strong><\/span><\/td>\n250<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span><\/td>\n251<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
2. \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/span><\/td>\n252<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. \u0110\u1ea7u t\u01b0 kh\u00e1c v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n<\/span>4. D\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n (*)<\/span><\/td>\n253<\/span>254<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/span><\/td>\n255<\/span><\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
VI. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/strong><\/span><\/td>\n260<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n<\/span><\/td>\n261<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/span><\/td>\n262<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n268<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n (270 = 100 + 200)<\/strong><\/span><\/td>\n270<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
C \u2013 N\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/span><\/td>\n300<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
I. N\u1ee3 ng\u1eafn h\u1ea1n<\/strong><\/span><\/td>\n310<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/span><\/td>\n311<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n<\/span><\/td>\n312<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/span><\/td>\n313<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n314<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n315<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
6. Chi ph\u00ed ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/span><\/td>\n316<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7. Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n<\/span><\/td>\n317<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
8. Ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/td>\n318<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
9. Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ng\u1eafn h\u1ea1n<\/span><\/td>\n319<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
10. Ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c<\/span><\/td>\n320<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
11. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/span><\/td>\n321<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
12. Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/span><\/td>\n322<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
13. Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1<\/span><\/td>\n323<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
14. Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/span><\/td>\n324<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
II. N\u1ee3 d\u00e0i h\u1ea1n<\/strong><\/span><\/td>\n330<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n<\/span><\/td>\n331<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Chi ph\u00ed ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/span><\/td>\n332<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh<\/span><\/td>\n333<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n<\/span><\/td>\n334<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n d\u00e0i h\u1ea1n<\/span><\/td>\n335<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
6. Ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n336<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7. Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/span><\/td>\n337<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
8. Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/span><\/td>\n338<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
9. Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/span><\/td>\n339<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
10. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/span><\/td>\n340<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
11. Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span><\/td>\n341<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
D – V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU<\/strong><\/span><\/td>\n400<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
I. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/td>\n410<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n411<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/td>\n412<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/span><\/td>\n413<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. V\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n414<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. C\u1ed5 phi\u1ebfu qu\u1ef9 (*)<\/span><\/td>\n415<\/span><\/td>\n<\/td>\n(…)<\/span><\/td>\n(…)<\/span><\/td>\n<\/tr>\n
6. Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/span><\/td>\n416<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/td>\n417<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
8. Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/span><\/td>\n418<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
9. Qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p<\/span><\/td>\n419<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
10. Qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n420<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
11. L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>\u00a0\u00a0\u00a0\u00a0 – LNST ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc<\/span>\u00a0\u00a0\u00a0\u00a0 – LNST ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y<\/span><\/td>\n421<\/span>421a<\/span>421b<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
12. Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB<\/span><\/td>\n422<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
II. Ngu\u1ed3n kinh ph\u00ed v\u00e0 qu\u1ef9 kh\u00e1c<\/strong><\/span><\/td>\n430<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a01. Ngu\u1ed3n kinh ph\u00ed<\/span><\/td>\n431<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a02. Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span><\/td>\n432<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/span>T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n (440 = 300 + 400)<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span>440<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>L\u1eadp, ng\u00e0y … th\u00e1ng … n\u0103m …<\/em><\/p>\n\n\n\n\n
Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u<\/strong><\/td>\nK\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/td>\nGi\u00e1m \u0111\u1ed1c<\/strong><\/td>\n<\/tr>\n
(K\u00fd, h\u1ecd t\u00ean)- S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1;- \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/td>\n(K\u00fd, h\u1ecd t\u00ean)<\/td>\n(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

Th\u1ee9 ba,<\/strong> V\u1ec1 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, b\u1ed5 sung th\u00eam v\u00e0 ch\u1ec9nh s\u1eeda 1 s\u1ed1 ch\u1ec9 ti\u00eau:<\/span><\/p>\n

1. L\u01b0u chuy\u1ec3n t\u1eeb ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh<\/span><\/p>\n

L\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i\u00a0\u0111o\u00e1i do\u00a0\u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u01b0\u1edbc\u00a0\u0111\u00e2y l\u00e0 l\u00e3i l\u1ed7 ch\u00eanh l\u1ec7ch TGH\u0110 ch\u01b0a th\u1ef1c hi\u1ec7n)<\/span><\/p>\n

2. Th\u00eam c\u00e1c ch\u1ec9 ti\u00eau m\u1edbi:\u00a0<\/span><\/p>\n