{"id":16272,"date":"2015-10-25T04:31:00","date_gmt":"2015-10-25T04:31:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16272"},"modified":"2016-12-13T09:23:20","modified_gmt":"2016-12-13T09:23:20","slug":"huong-dan-lap-va-trinh-bay-bang-can-doi-ke-toan-nam-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16272","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"H\u01b0\u1edbng<\/span><\/h2>\n

Quy\u1ebft to\u00e1n n\u0103m 2015, nh\u1eefng doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Quy\u1ebft \u0111\u1ecbnh 15 s\u1ebd chuy\u1ec3n sang th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>. \u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u cho m\u00f9a quy\u1ebft to\u00e1n n\u0103m 2015, K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/em><\/span><\/p>\n

1. L\u1eadp v\u00e0 tr\u00ecnh B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h2>\n

1.1.\u00a0 M\u1ee5c \u0111\u00edch c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/em><\/strong><\/span><\/p>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh. S\u1ed1 li\u1ec7u tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cho bi\u1ebft to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p theo c\u01a1 c\u1ea5u c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3. C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 th\u1ec3 nh\u1eadn x\u00e9t, \u0111\u00e1nh gi\u00e1 kh\u00e1i qu\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

1.2. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/em><\/strong><\/span><\/p>\n

1.2.1. Theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cTr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc chung v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ngo\u00e0i ra, tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n m\u1ee5c T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, tu\u1ef3 theo th\u1eddi h\u1ea1n c\u1ee7a chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng trong v\u00f2ng 12 th\u00e1ng, th\u00ec T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

    \n
  • T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng t\u1edbi k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i ng\u1eafn h\u1ea1n;<\/span><\/li>\n
  • T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i d\u00e0i h\u1ea1n.<\/span><\/li>\n<\/ul>\n

    b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng d\u00e0i h\u01a1n 12 th\u00e1ng, th\u00ec T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

      \n
    • T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n trong v\u00f2ng m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i ng\u1eafn h\u1ea1n;<\/span><\/li>\n
    • T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n trong th\u1eddi gian d\u00e0i h\u01a1n m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i d\u00e0i h\u1ea1n.<\/span><\/li>\n<\/ul>\n

      Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5 \u0111\u1eb7c \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh\u00a0 chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng, th\u1eddi gian b\u00ecnh qu\u00e2n c\u1ee7a chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng, c\u00e1c b\u1eb1ng ch\u1ee9ng v\u1ec1 chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

      c) \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p do t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u1ec3 d\u1ef1a v\u00e0o chu k\u1ef3 kinh doanh \u0111\u1ec3 ph\u00e2n bi\u1ec7t gi\u1eefa ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, th\u00ec c\u00e1c T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/span><\/p>\n

      1.2.2. Khi l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9, nh\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, cho vay n\u1ed9i b\u1ed9…. gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi v\u1edbi nhau.<\/span><\/p>\n

      K\u1ef9 thu\u1eadt lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n m\u1ee5c n\u1ed9i b\u1ed9 khi t\u1ed5ng h\u1ee3p B\u00e1o c\u00e1o gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 k\u1ef9 thu\u1eadt h\u1ee3p nh\u1ea5t B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      1.2.3. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau theo nguy\u00ean t\u1eafc li\u00ean t\u1ee5c trong m\u1ed7i ph\u1ea7n.<\/span><\/p>\n

      1.3. C\u01a1 s\u1edf l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/em><\/strong><\/span><\/p>\n

        \n
      • C\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/li>\n
      • C\u0103n c\u1ee9 v\u00e0o s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft;<\/span><\/li>\n
      • C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc (\u0111\u1ec3 tr\u00ecnh b\u00e0y c\u1ed9t \u0111\u1ea7u n\u0103m).<\/span><\/li>\n<\/ul>\n

        1.4. <\/em><\/strong>N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau\u00a0 trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (M\u1eabu B01-DN)<\/em><\/strong><\/span><\/p>\n

        a) T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 100)<\/em><\/strong><\/span><\/p>\n

        T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb ti\u1ec1n, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n, c\u00f3 th\u1ec3 b\u00e1n hay s\u1eed d\u1ee5ng trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, g\u1ed3m: Ti\u1ec1n, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n, h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c.<\/span><\/p>\n

        M\u00e3 s\u1ed1 100 = M\u00e3 s\u1ed1 110 + M\u00e3 s\u1ed1 120 + M\u00e3 s\u1ed1 130 + M\u00e3 s\u1ed1 140 + M\u00e3 s\u1ed1 150.<\/span><\/p>\n

        Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (M\u00e3 s\u1ed1 110)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, g\u1ed3m: Ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (kh\u00f4ng k\u1ef3 h\u1ea1n), ti\u1ec1n \u0111ang chuy\u1ec3n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u00a0 c\u1ee7a doanh nghi\u1ec7p. M\u00e3 s\u1ed1 110 = M\u00e3 s\u1ed1 111 + M\u00e3 s\u1ed1 112.<\/span><\/p>\n

        + Ti\u1ec1n (M\u00e3 s\u1ed1 111)<\/em><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, g\u1ed3m: Ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n v\u00e0 ti\u1ec1n \u0111ang chuy\u1ec3n. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cTi\u1ec1n\u201d l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c T\u00e0i kho\u1ea3n 111 \u201cTi\u1ec1n m\u1eb7t\u201d, 112 \u201cTi\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\u201d v\u00e0 113 \u201cTi\u1ec1n \u0111ang chuy\u1ec3n\u201d.<\/span><\/p>\n

        + C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (M\u00e3 s\u1ed1 112)<\/em>\u00a0<\/em><\/strong><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i d\u1ec5 d\u00e0ng th\u00e0nh m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 kh\u00f4ng c\u00f3 r\u1ee7i ro trong vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

        S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 ch\u1ee7 y\u1ebfu v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 1281 \u201cTi\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n\u201d (chi ti\u1ebft c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c kh\u00f4ng qu\u00e1 3 th\u00e1ng) v\u00e0 t\u00e0i kho\u1ea3n 1288 \u201cC\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n\u201d (chi ti\u1ebft c\u00e1c kho\u1ea3n \u0111\u1ee7 ti\u00eau chu\u1ea9n ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n). Ngo\u00e0i ra, trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o, n\u1ebfu nh\u1eadn th\u1ea5y c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a t\u01b0\u01a1ng t\u01b0\u01a1ng ti\u1ec1n th\u00ec k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau n\u00e0y. C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u00f3 th\u1ec3 bao g\u1ed3m: K\u1ef3 phi\u1ebfu ng\u00e2n h\u00e0ng, t\u00edn phi\u1ebfu kho b\u1ea1c, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c kh\u00f4ng qu\u00e1 3 th\u00e1ng\u2026<\/span><\/p>\n

        C\u00e1c kho\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n nh\u01b0ng qu\u00e1 h\u1ea1n ch\u01b0a thu h\u1ed3i \u0111\u01b0\u1ee3c ph\u1ea3i chuy\u1ec3n sang tr\u00ecnh b\u00e0y t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c, ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c.<\/span><\/p>\n

        Khi ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh, ngo\u00e0i c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau n\u00e0y, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 coi t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i d\u01b0\u1edbi 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y b\u00e1o c\u00e1o (nh\u01b0ng c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c tr\u00ean 3 th\u00e1ng) c\u00f3 kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i d\u1ec5 d\u00e0ng th\u00e0nh m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 kh\u00f4ng c\u00f3 r\u1ee7i ro trong vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n.<\/span><\/p>\n

        \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 120)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n (sau khi \u0111\u00e3 tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh), bao g\u1ed3m: Ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

        C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d, ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu v\u1ec1 cho vay ng\u1eafn h\u1ea1n\u201d.<\/span><\/p>\n

        M\u00e3 s\u1ed1 120 = M\u00e3 s\u1ed1 121+ M\u00e3 s\u1ed1 122 + M\u00e3 s\u1ed1 123.<\/span><\/p>\n

        + Ch\u1ee9ng kho\u00e1n kinh doanh (M\u00e3 s\u1ed1 121)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (n\u1eafm gi\u1eef v\u1edbi m\u1ee5c \u0111\u00edch ch\u1edd t\u0103ng gi\u00e1 \u0111\u1ec3 b\u00e1n ra ki\u1ebfm l\u1eddi). Ch\u1ec9 ti\u00eau n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m c\u1ea3 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ee9ng kho\u00e1n h\u00f3a, v\u00ed d\u1ee5 nh\u01b0 th\u01b0\u01a1ng phi\u1ebfu, h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n, h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i\u2026 n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 121 \u2013 \u201cCh\u1ee9ng kho\u00e1n kinh doanh\u201d.<\/span><\/p>\n

        + D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh (M\u00e3 s\u1ed1 122)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u1ee7a c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 2291 \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        + \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (M\u00e3 s\u1ed1 123)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n n\u1ee3 kh\u00e1c. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d, ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu v\u1ec1 cho vay ng\u1eafn h\u1ea1n\u201d. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 1281, TK 1282, 1288 (chi ti\u1ebft c\u00e1c kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n).<\/span><\/p>\n

        C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 130)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i), nh\u01b0: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, ph\u1ea3i thu v\u1ec1 cho vay v\u00e0 ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c. M\u00e3 s\u1ed1 130 = M\u00e3 s\u1ed1 131 + M\u00e3 s\u1ed1 132 + M\u00e3 s\u1ed1 133 + M\u00e3 s\u1ed1 134 + M\u00e3 s\u1ed1 135 + M\u00e3 s\u1ed1 136 + M\u00e3 s\u1ed1 137 + M\u00e3 s\u1ed1 139.<\/span><\/p>\n

        + Ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng (M\u00e3 s\u1ed1 131)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 131 \u201cPh\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng\u201d m\u1edf theo t\u1eebng kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

        + Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 132)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng \u0111\u1ec3 mua t\u00e0i s\u1ea3n nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 331 \u201cPh\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n\u201d m\u1edf theo t\u1eebng ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

        + Ph\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 133)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi nhau trong c\u00e1c quan h\u1ec7 thanh to\u00e1n ngo\u00e0i quan h\u1ec7 giao v\u1ed1n, c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a c\u00e1c T\u00e0i kho\u1ea3n 1362, 1363, 1368 tr\u00ean S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft T\u00e0i kho\u1ea3n 136. Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau \u201cPh\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n\u201d tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

        + Ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng (M\u00e3 s\u1ed1 134)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 doanh thu \u0111\u00e3 ghi nh\u1eadn lu\u1ef9 k\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh l\u1edbn h\u01a1n t\u1ed5ng s\u1ed1 ti\u1ec1n lu\u1ef9 k\u1ebf kh\u00e1ch h\u00e0ng ph\u1ea3i thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng d\u1edf dang. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 337 \u201cThanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng\u201d.<\/span><\/p>\n

        + Ph\u1ea3i thu v\u1ec1 cho vay ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 135)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n cho vay (kh\u00f4ng bao g\u1ed3m c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf ch\u1ec9 ti\u00eau \u201c\u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n\u201d) c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 cho c\u00e1c kho\u1ea3n vay b\u1eb1ng kh\u1ebf \u01b0\u1edbc, h\u1ee3p \u0111\u1ed3ng vay gi\u1eefa 2 b\u00ean.\u00a0 S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 1283 \u2013 Cho vay.<\/span><\/p>\n

        +<\/em> Ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 13<\/em>6<\/em>)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Ph\u1ea3i thu v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9, ti\u1ec1n l\u00e3i, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia, c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng, c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, cho m\u01b0\u1ee3n t\u1ea1m th\u1eddi\u2026m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n thu h\u1ed3i kh\u00f4ng qu\u00e1 12 th\u00e1ng. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a c\u00e1c T\u00e0i kho\u1ea3n: TK 1385, TK1388, TK334, TK338, TK 141, TK 244.<\/span><\/p>\n

        + D\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i (M\u00e3 s\u1ed1 137)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 2293 \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i\u201d, chi ti\u1ebft d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i v\u00e0 \u0111u\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        + T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd (m\u00e3 s\u1ed1 139)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c t\u00e0i s\u1ea3n thi\u1ebfu h\u1ee5t, m\u1ea5t m\u00e1t ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n \u0111ang ch\u1edd x\u1eed l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 TK 1381 \u2013 \u201cT\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd\u201d.<\/span><\/p>\n

        H\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 140)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho d\u1ef1 tr\u1eef cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho) \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 140 = M\u00e3 s\u1ed1 141 + M\u00e3 s\u1ed1 149.<\/span><\/p>\n

        + H\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 141)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c lu\u00e2n chuy\u1ec3n trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang d\u00e0i h\u1ea1n v\u00e0 gi\u00e1 tr\u1ecb thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 151 \u2013 \u201cH\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng\u201d, t\u00e0i kho\u1ea3n 152 \u2013 \u201cNguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u\u201d, t\u00e0i kho\u1ea3n 153 \u2013 \u201cC\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5\u201d, t\u00e0i kho\u1ea3n 154 \u2013 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang\u201d, t\u00e0i kho\u1ea3n 155 \u2013 \u201cTh\u00e0nh ph\u1ea9m\u201d, t\u00e0i kho\u1ea3n 156 \u2013 \u201cH\u00e0ng ho\u00e1\u201d, t\u00e0i kho\u1ea3n 157 \u2013 \u201cH\u00e0ng g\u1eedi \u0111i b\u00e1n\u201d, t\u00e0i kho\u1ea3n 158 \u2013 \u201cH\u00e0ng ho\u00e1 kho b\u1ea3o thu\u1ebf\u201d.<\/span><\/p>\n

        Kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang v\u01b0\u1ee3t qu\u00e1 m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng kh\u00f4ng th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u1ec1 h\u00e0ng t\u1ed3n kho theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 tr\u00ecnh b\u00e0y t\u1ea1i ch\u1ec9 ti\u00eau \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang d\u00e0i h\u1ea1n\u201d \u2013 M\u00e3 s\u1ed1 241.<\/span><\/p>\n

        Kho\u1ea3n thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf tr\u00ean 12 th\u00e1ng ho\u1eb7c v\u01b0\u1ee3t qu\u00e1 m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng kh\u00f4ng th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u1ec1 h\u00e0ng t\u1ed3n kho theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 tr\u00ecnh b\u00e0y t\u1ea1i ch\u1ec9 ti\u00eau \u201cThi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n\u201d \u2013 M\u00e3 s\u1ed1 263.<\/span><\/p>\n

        + D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 149)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o sau khi tr\u1eeb s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u00e3 l\u1eadp cho c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 2294 \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho\u201d, chi ti\u1ebft d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 h\u00e0ng t\u1ed3n kho trong ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 141 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n: (…).<\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u1ee7a chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n v\u00e0 thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n.<\/span><\/p>\n

        T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 150)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng qu\u00e1 12 th\u00e1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n, thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i thu, giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 150 = M\u00e3 s\u1ed1 151 + M\u00e3 s\u1ed1 152 + M\u00e3 s\u1ed1 153 + M\u00e3 s\u1ed1 154 + M\u00e3 s\u1ed1 155.<\/span><\/p>\n

        + Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 151)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ec3 \u0111\u01b0\u1ee3c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong kho\u1ea3ng th\u1eddi gian kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m tr\u1ea3 tr\u01b0\u1edbc. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cChi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n\u201d l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 242 \u201cChi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u201d.<\/span><\/p>\n

        + Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (M\u00e3 s\u1ed1 152)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i \u0111\u1ebfn cu\u1ed1i n\u0103m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cThu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u201d c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 133 \u201cThu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u201d.<\/span><\/p>\n

        + Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i thu nh\u00e0 n\u01b0\u1edbc (M\u00e3 s\u1ed1 153)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c n\u1ed9p th\u1eeba cho Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cThu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i thu nh\u00e0 n\u01b0\u1edbc\u201d c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft T\u00e0i kho\u1ea3n 333 \u201cThu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc\u201d tr\u00ean S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 333.<\/span><\/p>\n

        + Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 (M\u00e3 s\u1ed1 154)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ee7a b\u00ean mua khi ch\u01b0a k\u1ebft th\u00fac th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cGiao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7\u201d l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 171 \u2013 \u201cGiao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7\u201d.<\/span><\/p>\n

        +<\/em> T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 155)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c, nh\u01b0: Kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd (kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho), c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1 \u0111\u1ec3 b\u00e1n ki\u1ebfm l\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, nh\u01b0 tranh, \u1ea3nh, v\u1eadt ph\u1ea9m kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 2288 \u2013 \u201c\u0110\u1ea7u t\u01b0 kh\u00e1c\u201d.<\/span><\/p>\n

        b) T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 200)<\/em><\/strong><\/span><\/p>\n

        \u00a0<\/strong>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n l\u00e0 c\u00e1c t\u00e0i s\u1ea3n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c s\u1eed d\u1ee5ng tr\u00ean 12 th\u00e1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c. M\u00e3 s\u1ed1 200 = M\u00e3 s\u1ed1 210 + M\u00e3 s\u1ed1 220 + M\u00e3 s\u1ed1 230 + M\u00e3 s\u1ed1 240 + M\u00e3 s\u1ed1 250 + M\u00e3 s\u1ed1 260.<\/span><\/p>\n

        C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 210)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu v\u1ec1 cho vay, ph\u1ea3i thu kh\u00e1c (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i). M\u00e3 s\u1ed1 210 = M\u00e3 s\u1ed1 211 + M\u00e3 s\u1ed1 212 + M\u00e3 s\u1ed1 213 + M\u00e3 s\u1ed1 214 + M\u00e3 s\u1ed1 215 + M\u00e3 s\u1ed1 216 + M\u00e3 s\u1ed1 219.<\/span><\/p>\n

        Ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng (M\u00e3 s\u1ed1 211)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o chi ti\u1ebft s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 131 \u201cPh\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng\u201d, m\u1edf chi ti\u1ebft theo t\u1eebng kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

        Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 212)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng \u0111\u1ec3 mua t\u00e0i s\u1ea3n nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 331 \u201cPh\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n\u201d m\u1edf theo t\u1eebng ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

        + V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (M\u00e3 s\u1ed1 213)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 ghi tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh \u0111\u00e3 giao cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Khi l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ee7a to\u00e0n doanh nghi\u1ec7p, ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau \u201cPh\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh\u201d (M\u00e3 s\u1ed1 333) ho\u1eb7c ch\u1ec9 ti\u00eau \u201cV\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d (M\u00e3 s\u1ed1 411) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi ti\u1ebft ph\u1ea7n v\u1ed1n nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 1361 \u201cV\u1ed1n kinh doanh \u1edf c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d.<\/span><\/p>\n

        + Ph\u1ea3i thu n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 214)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi nhau trong c\u00e1c quan h\u1ec7 thanh to\u00e1n ngo\u00e0i quan h\u1ec7 giao v\u1ed1n, c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a c\u00e1c T\u00e0i kho\u1ea3n 1362, 1363, 1368 tr\u00ean S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft T\u00e0i kho\u1ea3n 136. Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau \u201cPh\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n\u201d tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

        +<\/em><\/strong> Ph\u1ea3i thu v\u1ec1 cho vay d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 215)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n cho vay b\u1eb1ng kh\u1ebf \u01b0\u1edbc, h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn vay gi\u1eefa 2 b\u00ean (kh\u00f4ng bao g\u1ed3m c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf ch\u1ec9 ti\u00eau \u201c\u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n\u201d) c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i h\u01a1n 12 th\u00e1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft TK 1283 \u2013 \u201cCho vay\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 216)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Ph\u1ea3i thu v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9, ti\u1ec1n l\u00e3i, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia; C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng, c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, cho m\u01b0\u1ee3n\u2026m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n thu h\u1ed3i. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n: TK 1385, TK1388, TK334, TK338, TK 141, TK 244.<\/span><\/p>\n

        +<\/em><\/strong> D\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i (M\u00e3 s\u1ed1 219)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 2293 \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i\u201d, chi ti\u1ebft d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ( M\u00e3 s\u1ed1 220)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (Nguy\u00ean gi\u00e1 tr\u1eeb gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf) c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 220 = M\u00e3 s\u1ed1 221 + M\u00e3 s\u1ed1 224 + M\u00e3 s\u1ed1 227.<\/span><\/p>\n

        T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (M\u00e3 s\u1ed1 221)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 221 = M\u00e3 s\u1ed1 222 + M\u00e3 s\u1ed1 223.<\/span><\/p>\n

        +<\/em><\/strong> Nguy\u00ean gi\u00e1 (M\u00e3 s\u1ed1 222)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 211 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 223)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh lu\u1ef9 k\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 2141 \u201cHao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 224)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 224 = M\u00e3 s\u1ed1 225 + M\u00e3 s\u1ed1 226.<\/span><\/p>\n

        +<\/em><\/strong> Nguy\u00ean gi\u00e1 (M\u00e3 s\u1ed1 225)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 212 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 226)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh lu\u1ef9 k\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 2142 \u201cHao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh\u201d v\u00e0 \u00a0\u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh (M\u00e3 s\u1ed1 227)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 227 = M\u00e3 s\u1ed1 228 + M\u00e3 s\u1ed1 229.<\/span><\/p>\n

        +<\/em><\/strong> Nguy\u00ean gi\u00e1 (M\u00e3 s\u1ed1 228)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 213 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 229)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh lu\u1ef9 k\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u00a0l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 2143 \u201cHao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (… ).<\/span><\/p>\n

        B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (M\u00e3 s\u1ed1 230)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 230 = M\u00e3 s\u1ed1 231 + M\u00e3 s\u1ed1 232.<\/span><\/p>\n

        +<\/em><\/strong> Nguy\u00ean gi\u00e1 (M\u00e3 s\u1ed1 231)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 c\u1ee7a c\u00e1c lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o sau khi \u0111\u00e3 tr\u1eeb s\u1ed1 t\u1ed5n th\u1ea5t do suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1. S\u1ed1 li\u1ec7u \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 217 \u201cB\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 232)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 d\u00f9ng \u0111\u1ec3 cho thu\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 2147 \u201cHao m\u00f2n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        T\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 240)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n v\u00e0 chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 240 = M\u00e3 s\u1ed1 241 + M\u00e3 s\u1ed1 242.<\/span><\/p>\n

        +<\/em><\/strong> Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 241)<\/em><\/span><\/p>\n

        Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n l\u00e0 c\u00e1c chi ph\u00ed d\u1ef1 \u0111\u1ecbnh \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng t\u1ed3n kho nh\u01b0ng vi\u1ec7c s\u1ea3n xu\u1ea5t b\u1ecb ch\u1eadm tr\u1ec5, gi\u00e1n \u0111o\u1ea1n, t\u1ea1m ng\u1eebng, v\u01b0\u1ee3t qu\u00e1 m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y th\u01b0\u1eddng d\u00f9ng \u0111\u1ec3 tr\u00ecnh b\u00e0y c\u00e1c d\u1ef1 \u00e1n d\u1edf dang c\u1ee7a c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 b\u00e1n nh\u01b0ng ch\u1eadm tri\u1ec3n khai, ch\u1eadm ti\u1ebfn \u0111\u1ed9.<\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c (l\u00e0 gi\u00e1 g\u1ed1c tr\u1eeb \u0111i s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u00e3 tr\u00edch l\u1eadp ri\u00eang cho kho\u1ea3n n\u00e0y) c\u1ee7a chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang v\u01b0\u1ee3t qu\u00e1 m\u1ed9t chu k\u1ef3 kinh doanh, kh\u00f4ng th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u1ec1 h\u00e0ng t\u1ed3n kho theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 154 \u2013 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang\u201d v\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 2294 \u2013 \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho\u201d.<\/span><\/p>\n

        +\u00a0<\/b>Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (M\u00e3 s\u1ed1 242)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 tr\u1ecb gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang mua s\u1eafm, chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u1edf dang ho\u1eb7c \u0111\u00e3 ho\u00e0n th\u00e0nh ch\u01b0a b\u00e0n giao ho\u1eb7c ch\u01b0a \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 241 \u201cX\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang\u201d.<\/span><\/p>\n

        \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 250)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (sau khi tr\u1eeb \u0111i kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c), nh\u01b0: \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, li\u00ean doanh, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh. M\u00e3 s\u1ed1 250 = M\u00e3 s\u1ed1 251 + M\u00e3 s\u1ed1 252 + M\u00e3 s\u1ed1 253 + M\u00e3 s\u1ed1 254 + M\u00e3 s\u1ed1 255.<\/span><\/p>\n

        +<\/em><\/strong> \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con (M\u00e3 s\u1ed1 251)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u00f4ng ty con (kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ean g\u1ecdi ho\u1eb7c h\u00ecnh th\u1ee9c c\u1ee7a \u0111\u01a1n v\u1ecb) t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 221 \u201c\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con\u201d.<\/span><\/p>\n

        +<\/em><\/strong> \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (M\u00e3 s\u1ed1 252)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 222 \u201c\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft\u201d.<\/span><\/p>\n

        +<\/em><\/strong> \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 253)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111\u1ed3ng ki\u1ec3m so\u00e1t, \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 (ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft). S\u1ed1 li\u1ec7u \u0111\u1ec3 tr\u00ecnh b\u00e0y v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 2281 \u2013 \u201c\u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c\u201d.<\/span><\/p>\n

        +<\/em><\/strong>\u00a0 D\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 254)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c do \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 2292 \u201cD\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        +<\/em><\/strong> \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (M\u00e3 s\u1ed1 255)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n n\u1ee3 kh\u00e1c. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n cho vay \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu v\u1ec1 cho vay d\u00e0i h\u1ea1n\u201d. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK 1281, TK 1282, 1288.<\/span><\/p>\n

        T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 260)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c s\u1eed d\u1ee5ng tr\u00ean 12 th\u00e1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n, t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 260 = M\u00e3 s\u1ed1 261 + M\u00e3 s\u1ed1 262 + M\u00e3 s\u1ed1 268.\u00a0<\/em><\/strong><\/span><\/p>\n

        +<\/em><\/strong> Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 261)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ec3 \u0111\u01b0\u1ee3c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 th\u1eddi h\u1ea1n tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m tr\u1ea3 tr\u01b0\u1edbc; L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i v\u00e0 l\u1ee3i th\u1ebf kinh doanh c\u00f2n ch\u01b0a ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o v\u00e0o ch\u1ec9 ti\u00eau \u201cChi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n\u201d l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 242 \u201cChi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u201d. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u00e1i ph\u00e2n lo\u1ea1i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n th\u00e0nh chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n.<\/span><\/p>\n

        +<\/em><\/strong> T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (M\u00e3 s\u1ed1 262)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ebf thu nh\u00e2p ho\u00e3n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m\u00a0 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cT\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\u201d \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 T\u00e0i kho\u1ea3n 243 \u201cT\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\u201d.<\/span><\/p>\n

        N\u1ebfu c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf v\u00e0 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u1edbi c\u00f9ng m\u1ed9t c\u01a1 quan thu\u1ebf th\u00ec thu\u1ebf ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ch\u1ec9 ti\u00eau \u201cT\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\u201d ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i l\u1edbn h\u01a1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

        + Thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 263)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb thu\u1ea7n (sau khi \u0111\u00e3 tr\u1eeb d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1) c\u1ee7a thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng d\u00f9ng \u0111\u1ec3 d\u1ef1 tr\u1eef, thay th\u1ebf, ph\u00f2ng ng\u1eeba h\u01b0 h\u1ecfng c\u1ee7a t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n \u0111\u1ec3 ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f3 th\u1eddi gian d\u1ef1 tr\u1eef tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 chi ti\u1ebft t\u00e0i kho\u1ea3n 1534 \u2013 \u201cThi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf\u201d (chi ti\u1ebft s\u1ed1 ph\u1ee5 t\u00f9ng, thi\u1ebft b\u1ecb thay th\u1ebf d\u1ef1 tr\u1eef d\u00e0i h\u1ea1n) v\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 2294 \u2013 \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho\u201d.<\/span><\/p>\n

        +<\/em><\/strong> T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 268)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c ngo\u00e0i c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n \u0111\u00e3 n\u00eau tr\u00ean, nh\u01b0 c\u00e1c v\u1eadt ph\u1ea9m c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 tr\u01b0ng b\u00e0y, b\u1ea3o t\u00e0ng, gi\u1edbi thi\u1ec7u truy\u1ec1n th\u1ed1ng, l\u1ecbch s\u1eed\u2026 nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 TSC\u0110 v\u00e0 kh\u00f4ng d\u1ef1 \u0111\u1ecbnh b\u00e1n trong v\u00f2ng 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 chi ti\u1ebft t\u00e0i kho\u1ea3n 2288.<\/span><\/p>\n

        c) T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n (M\u00e3 s\u1ed1 270)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, bao g\u1ed3m t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/span><\/p>\n

        M\u00e3 s\u1ed1 270 = M\u00e3 s\u1ed1 100 + M\u00e3 s\u1ed1 200.<\/span><\/p>\n

        d) N\u1ee3 ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 300)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, g\u1ed3m: N\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 d\u00e0i h\u1ea1n. M\u00e3 s\u1ed1 300 = M\u00e3 s\u1ed1 310 + M\u00e3 s\u1ed1 330.<\/span><\/p>\n

        e) N\u1ee3 ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 310)<\/em><\/strong>\u00a0<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c d\u01b0\u1edbi m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng, nh\u01b0: C\u00e1c kho\u1ea3n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, chi ph\u00ed ph\u1ea3i tr\u1ea3, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3\u2026 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 310 = M\u00e3 s\u1ed1 311 + M\u00e3 s\u1ed1 312 + M\u00e3 s\u1ed1 313 + M\u00e3 s\u1ed1 314 + M\u00e3 s\u1ed1 315 + M\u00e3 s\u1ed1 316 + M\u00e3 s\u1ed1 317 + M\u00e3 s\u1ed1 318 + M\u00e3 s\u1ed1 319 + M\u00e3 s\u1ed1 320 + M\u00e3 s\u1ed1 321 + M\u00e3 s\u1ed1 322 + M\u00e3 s\u1ed1 323 + M\u00e3 s\u1ed1 324.\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/em><\/span><\/p>\n

        +<\/em><\/strong> Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 311)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 331 \u201cPh\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n\u201d m\u1edf chi ti\u1ebft cho t\u1eebng ng\u01b0\u1eddi b\u00e1n.\u00a0<\/em><\/strong><\/span><\/p>\n

        +<\/em><\/strong> Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 312)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua \u1ee9ng tr\u01b0\u1edbc \u0111\u1ec3 mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc). S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 131 \u201cPh\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng\u201d m\u1edf chi ti\u1ebft cho t\u1eebng kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

        +<\/em><\/strong> Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (M\u00e3 s\u1ed1 313)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 333 \u201cThu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 314)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh nghi\u1ec7p c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 334 \u201cPh\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Chi ph\u00ed ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 315)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 do \u0111\u00e3 nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o ch\u01b0a c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u nh\u01b0ng ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 s\u1ebd ph\u1ea3i thanh to\u00e1n trong v\u00f2ng 12 th\u00e1ng ho\u1eb7c trong chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng ti\u1ebfp theo t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p, l\u00e3i vay ph\u1ea3i tr\u1ea3\u2026 S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 335 \u201cChi ph\u00ed ph\u1ea3i tr\u1ea3\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 316)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (ngo\u00e0i ph\u1ea3i tr\u1ea3 v\u1ec1 v\u1ed1n kinh doanh) gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong m\u1ed9t doanh nghi\u1ec7p. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 3362, 3363, 3368. Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n\u201d tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

        +<\/em><\/strong> Ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng (M\u00e3 s\u1ed1 317)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n lu\u1ef9 k\u1ebf kh\u00e1ch h\u00e0ng ph\u1ea3i thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch l\u1edbn h\u01a1n t\u1ed5ng s\u1ed1 doanh thu \u0111\u00e3 ghi nh\u1eadn lu\u1ef9 k\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng d\u1edf dang. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 337 \u201cThanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 318)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ngh\u0129a v\u1ee5 m\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n trong v\u00f2ng 12 th\u00e1ng ti\u1ebfp theo ho\u1eb7c trong m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 3387 \u2013 \u201cDoanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 319)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, ngo\u00e0i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c, nh\u01b0: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n th\u1eeba ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n, ph\u1ea3i n\u1ed9p cho c\u01a1 quan BHXH, KPC\u0110, c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ng\u1eafn h\u1ea1n\u2026 S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n: TK 338, 138, 344.<\/span><\/p>\n

        +<\/em><\/strong> Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 320)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n doanh nghi\u1ec7p \u0111i vay, c\u00f2n n\u1ee3 c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c, c\u00f4ng ty t\u00e0i ch\u00ednh v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 341 v\u00e0 34311 (chi ti\u1ebft ph\u1ea7n \u0111\u1ebfn h\u1ea1n thanh to\u00e1n trong 12 th\u00e1ng ti\u1ebfp theo).<\/span><\/p>\n

        +<\/em><\/strong> D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 321)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n d\u1ef1 ki\u1ebfn ph\u1ea3i tr\u1ea3 kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng ti\u1ebfp theo t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, d\u1ef1 ph\u00f2ng t\u00e1i c\u01a1 c\u1ea5u, c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ec3 s\u1eeda ch\u1eefa TSC\u0110 \u0111\u1ecbnh k\u1ef3, chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng tr\u00edch tr\u01b0\u1edbc\u2026 C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh, ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian ph\u1ea3i tr\u1ea3, gi\u00e1 tr\u1ecb ph\u1ea3i tr\u1ea3 v\u00e0 doanh nghi\u1ec7p ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb nh\u00e0 cung c\u1ea5p. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 352 \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (M\u00e3 s\u1ed1 322)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i, Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 353 \u201cQu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 (M\u00e3 s\u1ed1 323)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 357 – Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1.<\/span><\/p>\n

        +<\/em><\/strong> Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 (M\u00e3 s\u1ed1 324)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ee7a b\u00ean b\u00e1n khi ch\u01b0a k\u1ebft th\u00fac th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 171 \u201cGiao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7\u201d.<\/span><\/p>\n

        g) N\u1ee3 d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 330)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u1ee3 c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean ho\u1eb7c tr\u00ean m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c, vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n\u2026 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 330 = M\u00e3 s\u1ed1 331 + M\u00e3 s\u1ed1 332 + M\u00e3 s\u1ed1 333 + M\u00e3 s\u1ed1 334 + M\u00e3 s\u1ed1 335 + M\u00e3 s\u1ed1 336 + M\u00e3 s\u1ed1 337 + M\u00e3 s\u1ed1 338 + M\u00e3 s\u1ed1 339 + M\u00e3 s\u1ed1 340 + M\u00e3 s\u1ed1 341 + M\u00e3 s\u1ed1 342 + M\u00e3 s\u1ed1 343.<\/span><\/p>\n

        \u00a0+<\/em><\/strong> Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 331)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 331 \u201cPh\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n\u201d, m\u1edf cho t\u1eebng ng\u01b0\u1eddi b\u00e1n.\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/em><\/span><\/p>\n

        + Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 332)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua \u1ee9ng tr\u01b0\u1edbc \u0111\u1ec3 mua s\u1ea3n ph\u1ea7m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc). S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 131 \u201cPh\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng\u201d m\u1edf chi ti\u1ebft cho t\u1eebng kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

        +<\/em><\/strong> Chi ph\u00ed ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 333)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 do \u0111\u00e3 nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o ch\u01b0a c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u nh\u01b0ng ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ch\u1ec9 ph\u1ea3i thanh to\u00e1n sau 12 th\u00e1ng ho\u1eb7c sau chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng ti\u1ebfp theo t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 l\u00e3i vay ph\u1ea3i tr\u1ea3 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o nh\u01b0ng chi ph\u1ea3i thanh to\u00e1n khi h\u1ee3p \u0111\u1ed3ng vay d\u00e0i h\u1ea1n \u0111\u00e1o h\u1ea1n. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 335 \u201cChi ph\u00ed ph\u1ea3i tr\u1ea3\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh (M\u00e3 s\u1ed1 334)<\/em><\/span><\/p>\n

        T\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n c\u1ea5p v\u00e0 quy \u0111\u1ecbnh cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn kho\u1ea3n v\u1ed1n do doanh nghi\u1ec7p c\u1ea5p v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y ho\u1eb7c ch\u1ec9 ti\u00eau \u201cV\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d \u2013 M\u00e3 s\u1ed1 411.<\/span><\/p>\n

        Ch\u1ec9 ti\u00eau ch\u1ec9 ghi \u1edf B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u1ec1 v\u1ed1n kinh doanh.<\/span><\/p>\n

        S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o chi ti\u1ebft s\u1ed1 d\u01b0 C\u00f3 T\u00e0i kho\u1ea3n 3361 \u201cPh\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh\u201d. Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p to\u00e0n doanh nghi\u1ec7p, ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau \u201cV\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean.<\/span><\/p>\n

        +<\/em><\/strong> Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 335)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (ngo\u00e0i ph\u1ea3i tr\u1ea3 v\u1ec1 v\u1ed1n kinh doanh) gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong m\u1ed9t doanh nghi\u1ec7p. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 3362, 3363, 3368. Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n\u201d tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

        +<\/em><\/strong> Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 336)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ngh\u0129a v\u1ee5 m\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n trong sau 12 th\u00e1ng ho\u1eb7c sau m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng ti\u1ebfp theo t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 3387 \u2013 \u201cDoanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 337)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, ngo\u00e0i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c, nh\u01b0: C\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 d\u00e0i h\u1ea1n, cho m\u01b0\u1ee3n d\u00e0i h\u1ea1n, kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ngay d\u00e0i h\u1ea1n\u2026 S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n: TK 338, 344.<\/span><\/p>\n

        +<\/em><\/strong> Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 338)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh nghi\u1ec7p vay, n\u1ee3 c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c, c\u00f4ng ty t\u00e0i ch\u00ednh v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c, c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: S\u1ed1 ti\u1ec1n Vay ng\u00e2n h\u00e0ng, kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh, ti\u1ec1n thu ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu th\u01b0\u1eddng… S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n: TK 341 v\u00e0 k\u1ebft qu\u1ea3 t\u00ecm \u0111\u01b0\u1ee3c c\u1ee7a s\u1ed1 d\u01b0 C\u00f3 TK 34311 tr\u1eeb (-) d\u01b0 N\u1ee3 TK 34312 c\u1ed9ng (+) d\u01b0 C\u00f3 TK 34313.<\/span><\/p>\n

        +<\/em><\/strong> Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (M\u00e3 s\u1ed1 339)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i do doanh nghi\u1ec7p ph\u00e1t h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 3432 \u2013 \u201cTr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i\u201d.<\/span><\/p>\n

        + C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (M\u00e3 s\u1ed1 340)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i theo m\u1ec7nh gi\u00e1 m\u00e0 b\u1eaft bu\u1ed9c ng\u01b0\u1eddi ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong t\u01b0\u01a1ng lai. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 41112 \u2013 C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (chi ti\u1ebft lo\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3).<\/span><\/p>\n

        +<\/em><\/strong> Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 3<\/em>41<\/em>)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 T\u00e0i kho\u1ea3n 347 \u201cThu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3\u201d.<\/span><\/p>\n

        N\u1ebfu c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf v\u00e0 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u1edbi c\u00f9ng m\u1ed9t c\u01a1 quan thu\u1ebf th\u00ec thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ec9 ti\u00eau \u201cThu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3\u201d ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i.<\/span><\/p>\n

        +<\/em><\/strong> D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 342)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n d\u1ef1 ki\u1ebfn ph\u1ea3i tr\u1ea3 sau 12 th\u00e1ng ho\u1eb7c sau chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng ti\u1ebfp theo t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, d\u1ef1 ph\u00f2ng t\u00e1i c\u01a1 c\u1ea5u, c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ec3 s\u1eeda ch\u1eefa TSC\u0110 \u0111\u1ecbnh k\u1ef3, chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng tr\u00edch tr\u01b0\u1edbc\u2026 C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh, ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian ph\u1ea3i tr\u1ea3, gi\u00e1 tr\u1ecb ph\u1ea3i tr\u1ea3 v\u00e0 doanh nghi\u1ec7p ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb nh\u00e0 cung c\u1ea5p. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 352 \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3\u201d.<\/span><\/p>\n

        +<\/em><\/strong> Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (M\u00e3 s\u1ed1 343)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ch\u01b0a s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 356 \u201cQu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7\u201d.<\/span><\/p>\n

        h) V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 400 = M\u00e3 s\u1ed1 410 + M\u00e3 s\u1ed1 430)<\/em><\/strong>\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/span><\/p>\n

        – V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 410)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n v\u1ed1n kinh doanh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, nh\u01b0: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, c\u00e1c qu\u1ef9 tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1\u2026<\/span><\/p>\n

        M\u00e3 s\u1ed1 410 = M\u00e3 s\u1ed1 411 + M\u00e3 s\u1ed1 412 + M\u00e3 s\u1ed1 413 + M\u00e3 s\u1ed1 414 + M\u00e3 s\u1ed1 415 + M\u00e3 s\u1ed1 416 + M\u00e3 s\u1ed1 417 + M\u00e3 s\u1ed1 418 + M\u00e3 s\u1ed1 419 + M\u00e3 s\u1ed1 420 + M\u00e3 s\u1ed1 421 + M\u00e3 s\u1ed1 422.<\/span><\/p>\n

        – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 411)<\/em><\/strong><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u00e0o doanh nghi\u1ec7p (\u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3n \u00e1nh v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng theo m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu) t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. T\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ch\u1ec9 ti\u00eau n\u00e0y c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p n\u1ebfu doanh nghi\u1ec7p quy \u0111\u1ecbnh \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn v\u00e0o TK 411. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 4111 \u201cV\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d. \u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, M\u00e3 s\u1ed1 411 = M\u00e3 s\u1ed1 411a + M\u00e3 s\u1ed1 411b<\/span><\/p>\n

        +<\/em><\/strong> C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft (M\u00e3 s\u1ed1 411a)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n, ph\u1ea3n \u00e1nh m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 TK 41111 \u2013 C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/p>\n

        + C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (M\u00e3 s\u1ed1 411b)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i theo m\u1ec7nh gi\u00e1 nh\u01b0ng ng\u01b0\u1eddi ph\u00e1t h\u00e0nh kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i mua l\u1ea1i. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 41112 \u2013 C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (chi ti\u1ebft lo\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

        Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (M\u00e3 s\u1ed1 412)<\/em><\/strong><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n \u1edf th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 4112 \u201cTh\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n\u201d. N\u1ebfu TK 4112 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu (M\u00e3 s\u1ed1 413)<\/em><\/strong><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ea5u ph\u1ea7n v\u1ed1n c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i do doanh nghi\u1ec7p ph\u00e1t h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 4113 \u2013 \u201cQuy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu \u201d.<\/span><\/p>\n

        V\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 414)<\/strong><\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 T\u00e0i kho\u1ea3n 4118 \u201cV\u1ed1n kh\u00e1c\u201d.<\/span><\/p>\n

        C\u1ed5 phi\u1ebfu qu\u1ef9 (M\u00e3 s\u1ed1 415)<\/em><\/strong><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu qu\u1ef9 hi\u1ec7n c\u00f3 \u1edf th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 419 \u201cC\u1ed5 phi\u1ebfu qu\u1ef9\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (M\u00e3 s\u1ed1 416)<\/strong><\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 412 \u201cCh\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n\u201d. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n 412 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (M\u00e3 s\u1ed1 417)<\/strong><\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 an ninh, qu\u1ed1c ph\u00f2ng, \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4 ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

        S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 413 \u201cCh\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\u201d. Tr\u01b0\u1eddng h\u1ee3p TK 413 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, ch\u1ec9 ti\u00eau n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

        Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n (M\u00e3 s\u1ed1 418)<\/em><\/strong><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ch\u01b0a s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 414 \u201cQu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n\u201d.<\/span><\/p>\n

        Qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp\u00a0 doanh nghi\u1ec7p (M\u00e3 s\u1ed1 419)<\/em><\/strong><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 Qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 417 \u2013 \u201cQu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p\u201d.<\/span><\/p>\n

        Qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 420)<\/em><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 418 \u201cC\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u201d.<\/span><\/p>\n

        L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (M\u00e3 s\u1ed1 421)<\/em><\/strong><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i (ho\u1eb7c l\u1ed7) sau thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c ch\u01b0a ph\u00e2n ph\u1ed1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 421 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i\u201d. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n 421 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…). M\u00e3 s\u1ed1 421 = M\u00e3 s\u1ed1 421a + M\u00e3 s\u1ed1 421b<\/span><\/p>\n

        +<\/em><\/strong> L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc (M\u00e3 s\u1ed1 421a)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i (ho\u1eb7c l\u1ed7) ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc (\u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o).<\/span><\/p>\n

        S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n qu\u00fd l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 4211 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d c\u1ed9ng v\u1edbi s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 4212 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d, chi ti\u1ebft s\u1ed1 l\u1ee3i nhu\u1eadn l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n 4211, 4212 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 4211 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n 4211, 4212 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        + L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y (M\u00e3 s\u1ed1 421b)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i (ho\u1eb7c l\u1ed7) ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c ch\u01b0a ph\u00e2n ph\u1ed1i ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

        S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y\u201d tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n qu\u00fd l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 4212 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d, chi ti\u1ebft s\u1ed1 l\u1ee3i nhu\u1eadn ph\u00e1t sinh trong qu\u00fd b\u00e1o c\u00e1o. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n 4212 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y\u201d tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 4212 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n 4212 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (M\u00e3 s\u1ed1 422)<\/em><\/strong><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 441 \u201cNgu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n\u201d.<\/span><\/p>\n

        i) Ngu\u1ed3n kinh ph\u00ed v\u00e0 qu\u1ef9 kh\u00e1c (M\u00e3 s\u1ed1 430)<\/em><\/strong><\/span><\/p>\n

        L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 chi ti\u00eau cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n (sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n); Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 430 = M\u00e3 s\u1ed1 431 + M\u00e3 s\u1ed1 432.<\/span><\/p>\n

        +<\/em><\/strong> Ngu\u1ed3n kinh ph\u00ed (M\u00e3 s\u1ed1 431)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, ho\u1eb7c s\u1ed1 chi s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n l\u1edbn h\u01a1n ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 461 \u201cNgu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p\u201d v\u1edbi s\u1ed1 d\u01b0 N\u1ee3 t\u00e0i kho\u1ea3n 161 \u201cChi s\u1ef1 nghi\u1ec7p\u201d. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u01b0 N\u1ee3 TK 161 l\u1edbn h\u01a1n s\u1ed1 d\u01b0 C\u00f3 TK 461 th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

        +<\/em><\/strong> Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (M\u00e3 s\u1ed1 432)<\/em><\/span><\/p>\n

        Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 466 \u201cNgu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110\u201d.<\/span><\/p>\n

        k) T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n (M\u00e3 s\u1ed1 440)<\/em><\/strong><\/span><\/p>\n

        Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 c\u00e1c ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 440 = M\u00e3 s\u1ed1 300 + M\u00e3 s\u1ed1 400.<\/span><\/p>\n\n\n\n
        Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng T\u00e0i s\u1ea3n-\u00a0<\/span>M\u00e3 s\u1ed1 270\u201d<\/span><\/span><\/td>\n=\u00a0<\/strong><\/span><\/td>\nCh\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng Ngu\u1ed3n v\u1ed1n –\u00a0<\/span>M\u00e3 s\u1ed1 440\u201d<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Tr\u00ean \u0111\u00e2y l\u00e0\u00a0H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m theo Th\u00f4ng t\u01b0 200<\/a>\/2014\/TT-BTC. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/strong><\/em><\/span><\/p>\n

        Video B\u00e0i gi\u1ea3ng ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/span><\/p>\n

        Y\u00eau c\u1ea7u v\u00e0 nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

        \n","protected":false},"excerpt":{"rendered":"

        K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u1ea7y b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":16703,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1775,2016,4003],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16272"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16272"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16272\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16703"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16272"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}