{"id":16278,"date":"2015-10-27T04:43:35","date_gmt":"2015-10-27T04:43:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16278"},"modified":"2016-12-12T09:55:44","modified_gmt":"2016-12-12T09:55:44","slug":"huong-dan-lap-va-trinh-bay-bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16278","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"H\u01b0\u1edbng<\/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 Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u00a0H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h2>\n

1. N\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u b\u00e1o c\u00e1o k\u1ebf qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/strong><\/span><\/h2>\n

a) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/em> ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Khi l\u1eadp B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/em> t\u1ed5ng h\u1ee3p gi\u1eefa doanh nghi\u1ec7p v\u00e0 \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, doanh nghi\u1ec7p ph\u1ea3i lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9.<\/span><\/p>\n

b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh g\u1ed3m c\u00f3 5 c\u1ed9t:<\/span><\/p>\n

– C\u1ed9t s\u1ed1 1: C\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o;<\/span><\/p>\n

– C\u1ed9t s\u1ed1 2: M\u00e3 s\u1ed1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng;<\/span><\/p>\n

– C\u1ed9t s\u1ed1 3: S\u1ed1 hi\u1ec7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ch\u1ec9 ti\u00eau tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

– C\u1ed9t s\u1ed1 4: T\u1ed5ng s\u1ed1 ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o n\u0103m;<\/span><\/p>\n

– C\u1ed9t s\u1ed1 5: S\u1ed1 li\u1ec7u c\u1ee7a n\u0103m tr\u01b0\u1edbc (\u0111\u1ec3 so s\u00e1nh).\u00a0\u00a0\u00a0 <\/strong><\/span><\/p>\n

2. C\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o k\u1ebf qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/span><\/h2>\n

– C\u0103n c\u1ee9 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft trong k\u1ef3 d\u00f9ng cho c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9.<\/span><\/p>\n

3. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/span><\/h2>\n

3.1. Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 01):<\/em><\/strong><\/span><\/p>\n

– Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c trong n\u0103m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu, nh\u01b0 thu\u1ebf GTGT (k\u1ec3 c\u1ea3 thu\u1ebf GTGT n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed gi\u00e1n thu kh\u00e1c.<\/span><\/p>\n

3.2. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (M\u00e3 s\u1ed1 02):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1eeb v\u00e0o t\u1ed5ng doanh thu trong n\u0103m, bao g\u1ed3m: C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u00e1c TK 521 \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu, ph\u00ed m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea3i n\u1ed9p NSNN (\u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n TK 511) do c\u00e1c kho\u1ea3n n\u00e0y v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng n\u1eb1m trong c\u01a1 c\u1ea5u doanh thu v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/span><\/p>\n

3.3. Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 10):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 doanh thu b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, B\u0110S \u0111\u1ea7u t\u01b0, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i) trong k\u1ef3 b\u00e1o c\u00e1o, l\u00e0m c\u0103n c\u1ee9 t\u00ednh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. M\u00e3 s\u1ed1 10 = M\u00e3 s\u1ed1 01 – M\u00e3 s\u1ed1 02.<\/span><\/p>\n

3.4. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (M\u00e3 s\u1ed1 11):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, B\u0110S \u0111\u1ea7u t\u01b0, gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n, chi ph\u00ed tr\u1ef1c ti\u1ebfp c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh \u0111\u00e3 cung c\u1ea5p, chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n ho\u1eb7c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 632 \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ed1i \u1ee9ng b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

3.5. L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 20):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng ho\u00e1, th\u00e0nh ph\u1ea9m, B\u0110S \u0111\u1ea7u t\u01b0 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 20 = M\u00e3 s\u1ed1 10 – M\u00e3 s\u1ed1 11.<\/span><\/p>\n

3.6. Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 21):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh thu\u1ea7n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 515 \u201cDoanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3 b\u00e1o c\u00e1o<\/span><\/p>\n

Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

3.7. Chi ph\u00ed t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 22): <\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed t\u00e0i ch\u00ednh, g\u1ed3m ti\u1ec1n l\u00e3i vay ph\u1ea3i tr\u1ea3, chi ph\u00ed b\u1ea3n quy\u1ec1n, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh,… ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 635 \u201cChi ph\u00ed t\u00e0i ch\u00ednh\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

3.8. Chi ph\u00ed l\u00e3i vay (M\u00e3 s\u1ed1 23): <\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 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\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft T\u00e0i kho\u1ea3n 635.<\/span><\/p>\n

3.9. Chi ph\u00ed b\u00e1n h\u00e0ng (M\u00e3 s\u1ed1 25):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng c\u1ed9ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 641 \u201cChi ph\u00ed b\u00e1n h\u00e0ng\u201d, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

3.10. Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (M\u00e3 s\u1ed1 26):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng c\u1ed9ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 642 \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

3.11. L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 30):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf l\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ed9ng (+) Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u1eeb (-) Chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 30 = M\u00e3 s\u1ed1 20 + (M\u00e3 s\u1ed1 21 – M\u00e3 s\u1ed1 22) – M\u00e3 s\u1ed1 25 – M\u00e3 s\u1ed1 26.<\/span><\/p>\n

3.12. Thu nh\u1eadp kh\u00e1c (M\u00e3 s\u1ed1 31):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, ph\u00e1t sinh trong k\u1ef3 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 t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 711 \u201cThu nh\u1eadp kh\u00e1c\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi giao d\u1ecbch thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T, th\u00ec s\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, B\u0110S\u0110T v\u00e0 chi ph\u00ed thanh l\u00fd.<\/span><\/p>\n

Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

3.13. Chi ph\u00ed kh\u00e1c (M\u00e3 s\u1ed1 32):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 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 t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 811 \u201cChi ph\u00ed kh\u00e1c\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi giao d\u1ecbch thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T, th\u00ec s\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, B\u0110S\u0110T v\u00e0 chi ph\u00ed thanh l\u00fd.<\/span><\/p>\n

Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

3.14. L\u1ee3i nhu\u1eadn kh\u00e1c (M\u00e3 s\u1ed1 40):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c (sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) v\u1edbi chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 40 = M\u00e3 s\u1ed1 31 – M\u00e3 s\u1ed1 32.<\/span><\/p>\n

3.15. T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (M\u00e3 s\u1ed1 50):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n trong n\u0103m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 50 = M\u00e3 s\u1ed1 30 + M\u00e3 s\u1ed1 40.<\/span><\/p>\n

3.16. Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh (M\u00e3 s\u1ed1 51)<\/em><\/strong>: <\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh ph\u00e1t sinh trong n\u0103m 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 t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 8211 \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 8211, ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 8211 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911 trong k\u1ef3 b\u00e1o c\u00e1o, (tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…) tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 8211).<\/span><\/p>\n

3.17. Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i (M\u00e3 s\u1ed1 52):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ho\u1eb7c thu nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m 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 t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 8212 \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 8212, ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 8212 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911 trong k\u1ef3 b\u00e1o c\u00e1o, (tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…) tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 8212).<\/span><\/p>\n

3.18. L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 60):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn thu\u1ea7n (ho\u1eb7c l\u1ed7) sau thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (sau khi tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 60 = M\u00e3 s\u1ed1 50 \u2013 (M\u00e3 s\u1ed1 51+ M\u00e3 s\u1ed1 52).<\/span><\/p>\n

3.19. L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu (M\u00e3 s\u1ed1 70):<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu, ch\u01b0a t\u00ednh \u0111\u1ebfn c\u00e1c c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh trong t\u01b0\u01a1ng lai c\u00f3 kh\u1ea3 n\u0103ng pha lo\u00e3ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp. \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n, ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, kh\u00f4ng tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf, l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n\n\n\n
\u00a0<\/span>L\u00e3i c\u01a1 b\u1ea3n<\/span>tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/td>\n\u00a0<\/span>=<\/span><\/td>\n\u00a0\u00a0 L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 S\u1ed1 tr\u00edch qu\u1ef9<\/span>c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng\u00a0\u00a0\u00a0\u00a0 –\u00a0\u00a0\u00a0\u00a0 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/span>\u00a0<\/span>
\n S\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a<\/span>c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 21\/2006\/TT-BTC ng\u00e0y 20\/3\/2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung thay th\u1ebf.<\/span><\/p>\n

3.20. L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu (M\u00e3 s\u1ed1 71)<\/em><\/strong><\/span><\/p>\n

3.20.1. Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, c\u00f3 t\u00ednh \u0111\u1ebfn s\u1ef1 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 pha lo\u00e3ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp. \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n, ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, kh\u00f4ng tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9.<\/span><\/p>\n

3.20.2. L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau<\/span><\/p>\n\n\n\n
\u00a0<\/span>L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/td>\n\u00a0<\/span>\u00a0=<\/span><\/td>\n\u00a0\u00a0 L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0S\u1ed1 tr\u00edch qu\u1ef9<\/span>c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng\u00a0\u00a0\u00a0\u00a0 –\u00a0\u00a0\u00a0 \u00a0\u00a0khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/span>
\n S\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu \u00a0+ S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng<\/span>ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3.20.3. X\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn (ho\u1eb7c l\u1ed7) ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/p>\n

L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7\u00a0 \u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0 L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7\u00a0 –\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0C\u00e1c kho\u1ea3n\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0+\u00a0\u00a0\u00a0\u00a0 C\u00e1c kho\u1ea3n<\/span><\/p>\n

ph\u00e2n b\u1ed5 cho c\u1ed5 phi\u1ebfu \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0sau thu\u1ebf TNDN\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m\u00a0\u00a0\u00a0 \u00a0\u00a0\u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/span><\/p>\n

ph\u1ed5 th\u00f4ng<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty tr\u00ecnh b\u00e0y l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t th\u00ec l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 l\u00e0 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin h\u1ee3p nh\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang th\u00ec l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 l\u00e0 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf c\u1ee7a ri\u00eang c\u00f4ng ty.<\/span><\/p>\n

C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng khi x\u00e1c \u0111\u1ecbnh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/p>\n

a1. C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i: C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i bao g\u1ed3m: C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i kh\u00f4ng l\u0169y k\u1ebf \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o trong k\u1ef3 b\u00e1o c\u00e1o v\u00e0 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i lu\u1ef9 k\u1ebf ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n\n\n\n
C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/span><\/td>\n=<\/span><\/td>\nT\u1ef7 l\u1ec7 c\u1ed5 t\u1ee9c c\u1ee7a\u00a0\u00a0\u00a0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/span><\/td>\nx<\/span><\/td>\nM\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– Kho\u1ea3n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi s\u1edf h\u1eefu v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i khi c\u00f4ng ty c\u1ed5 ph\u1ea7n mua l\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u1ee7a ng\u01b0\u1eddi s\u1edf h\u1eefu.<\/span><\/p>\n

– Kho\u1ea3n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c th\u1ef1c hi\u1ec7n theo \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i c\u00f3 l\u1ee3i t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh theo \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i g\u1ed1c.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c ho\u1eb7c c\u00e1c kho\u1ea3n kh\u00e1c li\u00ean quan t\u1edbi c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n l\u00e3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 li\u00ean quan t\u1edbi c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m; v\u00e0<\/span><\/p>\n

– C\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn sau thu\u1ebf n\u1ebfu chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.V\u00ed d\u1ee5, c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3.<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n

– Kho\u1ea3n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi s\u1edf h\u1eefu v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i khi c\u00f4ng ty c\u1ed5 ph\u1ea7n mua l\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u1ee7a ng\u01b0\u1eddi s\u1edf h\u1eefu.<\/span><\/p>\n

– C\u00e1c y\u1ebfu t\u1ed1 l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn sau thu\u1ebf n\u1ebfu chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.V\u00ed d\u1ee5, khi chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng th\u00ec doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m chi ph\u00ed l\u00e3i vay li\u00ean quan t\u1edbi tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0 vi\u1ec7c l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3.<\/span><\/p>\n

3.20.4. S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/p>\n

S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng l\u01b0u h\u00e0nh trong k\u1ef3 c\u1ed9ng (+) v\u1edbi s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam trong tr\u01b0\u1eddng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111\u1ec1u \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 21\/2006\/TT-BTC ng\u00e0y 20\/3\/2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf.<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam trong k\u1ef3<\/span><\/p>\n

C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam trong k\u1ef3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng l\u00e0m suy gi\u1ea3m l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu; g\u1ed3m:<\/span><\/p>\n

– Quy\u1ec1n ch\u1ecdn mua ch\u1ee9ng quy\u1ec1n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/span><\/p>\n

– C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n;<\/span><\/p>\n

– H\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c b\u1eb1ng ti\u1ec1n;<\/span><\/p>\n

– C\u00e1c quy\u1ec1n ch\u1ecdn \u0111\u00e3 \u0111\u01b0\u1ee3c mua;<\/span><\/p>\n

– Quy\u1ec1n ch\u1ecdn b\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cL\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu\u201d.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u1ea7y B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.\u00a0Hi v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y c\u1ee7a Centax s\u1ebd h\u1eefu \u00edch cho c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ee7a c\u00e1c b\u1ea1n.<\/span><\/p>\n

Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. K\u1ebf to\u00e1n Centax lu\u00f4n lu\u00f4n c\u1eadp nh\u1eadp c\u00e1c th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":16585,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2004],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16278"}],"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=16278"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16278\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16585"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16278"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}