{"id":16173,"date":"2015-10-28T03:51:06","date_gmt":"2015-10-28T03:51:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16173"},"modified":"2016-12-12T09:21:20","modified_gmt":"2016-12-12T09:21:20","slug":"bang-can-doi-ke-toan-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16173","title":{"rendered":"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/h1>\n

B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c m\u01a1\u0301i nh\u00e2\u0301t n\u0103m 2015 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> cu\u0309a B\u00f4\u0323 ta\u0300i chi\u0301nh, ban ha\u0300nh nga\u0300y 22\/12\/2014,\u00a0c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y\u00a01\/1\/2015.<\/span><\/p>\n

Th\u00f4ng t\u01b0 200\/2014\/TT\/BTC\u00a0thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC\u00a0v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 244\/2009\/TT-BTC.<\/span><\/p>\n

K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin gi\u1edbi thi\u1ec7u cho c\u00e1c b\u1ea1n B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i file \u1edf ph\u1ea7n cu\u1ed1i b\u00e0i vi\u1ebft “T\u1ea3i file”.<\/span><\/p>\n

 <\/p>\n

\u00a0B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m<\/strong><\/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\u00a0M\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(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC \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

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

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

\u00a0 \u0110\u01a1n v\u1ecb t\u00ednh:………….<\/em><\/span><\/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
\u00a0<\/strong>\u00a0<\/strong>T\u00c0I S\u1ea2N<\/strong><\/span><\/td>\n\u00a0<\/strong>M\u00e3<\/strong>s\u1ed1<\/strong>\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong>Thuy\u1ebft minh<\/strong><\/span><\/td>\nS\u1ed1 cu\u1ed1i n\u0103m (3)<\/strong><\/span><\/td>\nS\u1ed1<\/strong>\u0111\u1ea7u\u00a0 n\u0103m <\/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>A – T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/strong>\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong>100<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1. Ti\u1ec1n<\/span><\/td>\n111<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2. C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u00a0<\/span><\/td>\n112<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1. Ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/td>\n121<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/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\u00a0<\/strong><\/span><\/td>\n123\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1. Ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/td>\n131<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2. Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n<\/span><\/td>\n132<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
3. Ph\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n<\/span><\/td>\n133<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
5. Ph\u1ea3i thu v\u1ec1 cho vay ng\u1eafn h\u1ea1n<\/span><\/td>\n135<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
6. Ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c<\/span><\/td>\n136<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
7. D\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i (*)\u00a0<\/span><\/td>\n139<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1. H\u00e0ng t\u1ed3n kho<\/span><\/td>\n141<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (*)<\/span><\/td>\n149<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n<\/span><\/td>\n151<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2. Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n152<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/strong>B – T\u00c0I S\u1ea2N D\u00c0I H\u1ea0N<\/strong>\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong>200<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2. V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\n212<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
3. Ph\u1ea3i thu n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n<\/span><\/td>\n213<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
4. Ph\u1ea3i thu v\u1ec1 cho vay d\u00e0i h\u1ea1n<\/span><\/td>\n214<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
5. Ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n215<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
6. D\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i (*)\u00a0<\/span><\/td>\n219<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Nguy\u00ean gi\u00e1<\/span><\/td>\n222<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/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\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Nguy\u00ean gi\u00e1<\/span><\/td>\n228<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (*)\u00a0<\/span><\/td>\n229<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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><\/p>\n

1. Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n<\/span><\/p>\n

2. Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/span><\/td>\n

240<\/strong><\/span><\/p>\n

241<\/span><\/p>\n

242<\/span><\/td>\n

\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
3. \u0110\u1ea7u t\u01b0 kh\u00e1c v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n<\/span><\/p>\n

4. D\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n (*)<\/span><\/td>\n

253<\/span><\/p>\n

254<\/span><\/td>\n

\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
5. \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n\u00a0<\/span><\/td>\n255<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n<\/span><\/td>\n261<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2. T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/span><\/td>\n262<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
3. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n268<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/strong>T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n (270 = 100 + 200)<\/strong>\u00a0<\/strong>\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong>270<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/strong>C \u2013 N\u1ee3 ph\u1ea3i tr\u1ea3<\/strong>\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong>300<\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n<\/span><\/td>\n312<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
3. Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/span><\/td>\n313<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
5. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n315<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
6. Chi ph\u00ed ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/span><\/td>\n316<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
7. Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n<\/span><\/td>\n317<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
9. Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ng\u1eafn h\u1ea1n<\/span><\/td>\n319<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
13. Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1<\/span><\/td>\n323<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
14. Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7\u00a0<\/span><\/td>\n324<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
II. N\u1ee3 d\u00e0i h\u1ea1n<\/strong><\/span><\/td>\n330<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n<\/span><\/td>\n331<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2. Chi ph\u00ed ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/span><\/td>\n332<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
4. Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n<\/span><\/td>\n334<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
5. Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n d\u00e0i h\u1ea1n<\/span><\/td>\n335<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
6. Ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n336<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
8. Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/span><\/td>\n338<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
9. Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/span><\/td>\n339<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
10. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/span><\/td>\n340<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
11. Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7\u00a0<\/span><\/td>\n341<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
D – V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU<\/strong><\/span><\/td>\n400<\/strong>\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
I. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/td>\n410<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1. V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n411<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2. Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/td>\n412<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
3. Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/span><\/td>\n413<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
4. V\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n414<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
5. C\u1ed5 phi\u1ebfu qu\u1ef9 (*)<\/span><\/td>\n415<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
7. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/td>\n417<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
8. Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/span><\/td>\n418<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
9. Qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p<\/span><\/td>\n419<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
11. L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\n

– LNST ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc<\/span><\/p>\n

– LNST ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y<\/span><\/td>\n

421<\/span><\/p>\n

421a<\/span><\/p>\n

421b<\/span><\/td>\n

\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0 12. Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB\u00a0<\/span><\/td>\n422<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0 1. Ngu\u1ed3n kinh ph\u00ed<\/span><\/td>\n431<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0 2. Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span><\/td>\n432<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/strong>T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n (440 = 300 + 400)<\/strong>\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong>440<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/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><\/span><\/p>\n\n\n\n\n
Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u<\/strong><\/span><\/td>\nK\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/td>\nGi\u00e1m \u0111\u1ed1c<\/strong><\/span><\/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<\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean)<\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ghi ch\u00fa:<\/em><\/strong><\/span><\/p>\n