{"id":17355,"date":"2015-11-17T05:03:38","date_gmt":"2015-11-17T05:03:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17355"},"modified":"2015-11-17T11:16:19","modified_gmt":"2015-11-17T11:16:19","slug":"ban-thuyet-minh-bao-cao-tai-chinh-nam-cua-doanh-nghiep-khong-dap-ung-gia-dinh-hoat-dong-lien-tuc-theo-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17355","title":{"rendered":"B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

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

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

B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c m\u01a1\u0301i nh\u00e2\u0301t n\u0103m 2015 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC cu\u0309a B\u00f4\u0323 ta\u0300i chi\u0301nh, ban ha\u0300nh nga\u0300y 22\/12\/2014,\u00a0c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y\u00a01\/1\/2015.<\/span><\/p>\n

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

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u cho c\u00e1c b\u1ea1n B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/p>\n

\u00a0<\/em><\/strong><\/span><\/p>\n\n\n\n\n
\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:…….<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\nM\u1eabu s\u1ed1 B 09\/CDH\u0110 \u2013 DNKLT<\/strong><\/span><\/td>\n<\/tr>\n
\u0110\u1ecba ch\u1ec9:………………<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/span>Ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

B\u1ea2N THUY\u1ebeT MINH B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n

N\u0103m ….(1)<\/em><\/span><\/p>\n

(\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c)<\/em><\/span><\/p>\n

 <\/p>\n

I. \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/span><\/h2>\n

1. H\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n.<\/span><\/p>\n

2. L\u0129nh v\u1ef1c kinh doanh.<\/span><\/p>\n

3. Ng\u00e0nh ngh\u1ec1 kinh doanh.<\/span><\/p>\n

4. Chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

5. L\u00fd do kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng: V\u00ec doanh nghi\u1ec7p chu\u1ea9n b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (ghi r\u00f5 t\u00ean c\u01a1 quan, s\u1ed1 quy\u1ebft \u0111\u1ecbnh) ho\u1eb7c do Ban gi\u00e1m \u0111\u1ed1c c\u00f3 d\u1ef1 \u0111\u1ecbnh theo v\u0103n b\u1ea3n (s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m).<\/span><\/p>\n

6. C\u1ea5u tr\u00fac doanh nghi\u1ec7p<\/span><\/p>\n

– Danh s\u00e1ch c\u00e1c c\u00f4ng ty con;<\/span><\/p>\n

– Danh s\u00e1ch c\u00e1c c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft;<\/span><\/p>\n

– Danh s\u00e1ch 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.<\/span><\/p>\n

7. Tuy\u00ean b\u1ed1 v\u1ec1 kh\u1ea3 n\u0103ng so s\u00e1nh c\u1ee7a th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (c\u00f3 s\u00e1nh \u0111\u01b0\u1ee3c hay kh\u00f4ng)<\/span><\/p>\n

II. K\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/span><\/h2>\n

1. K\u1ef3 k\u1ebf to\u00e1n n\u0103m (b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y….\/….\/…. k\u1ebft th\u00fac v\u00e0o ng\u00e0y ….\/….\/…).<\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n so v\u1edbi n\u0103m tr\u01b0\u1edbc, gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i.<\/span><\/p>\n

III. C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng (trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c)<\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc 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 (Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n kh\u00e1c v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam); \u1ea2nh h\u01b0\u1edfng (n\u1ebfu c\u00f3) do vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

2. C\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u00e1p d\u1ee5ng trong k\u1ebf to\u00e1n.<\/span><\/p>\n

3. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf (l\u00e3i su\u1ea5t hi\u1ec7u l\u1ef1c) d\u00f9ng \u0111\u1ec3 chi\u1ebft kh\u1ea5u d\u00f2ng ti\u1ec1n.<\/span><\/p>\n

4. Nguy\u00ean t\u1eafc ghi nh\u1eadn c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/span><\/p>\n

5. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/span><\/p>\n

a) Ch\u1ee9ng kho\u00e1n kinh doanh;<\/span><\/p>\n

b) C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n;<\/span><\/p>\n

c) C\u00e1c kho\u1ea3n cho vay;<\/span><\/p>\n

d) \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con; c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft;<\/span><\/p>\n

\u0111) \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span><\/p>\n

e) C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch kh\u00e1c li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/span><\/p>\n

6. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i thu<\/span><\/p>\n

7. Nguy\u00ean t\u1eafc ghi nh\u1eadn h\u00e0ng t\u1ed3n kho:<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ghi nh\u1eadn h\u00e0ng t\u1ed3n kho;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

8. Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 c\u00e1c kh\u1ea5u hao TSC\u0110, TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0:<\/span><\/p>\n

9. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh.<\/span><\/p>\n

10.Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n thu\u1ebf TNDN ho\u00e3n l\u1ea1i.<\/span><\/p>\n

11. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

12. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

13. Nguy\u00ean t\u1eafc ghi nh\u1eadn vay v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

14. Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 v\u1ed1n h\u00f3a c\u00e1c kho\u1ea3n chi ph\u00ed \u0111i vay.<\/span><\/p>\n

15. Nguy\u00ean t\u1eafc ghi nh\u1eadn chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

16. Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

17. Nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

18. Nguy\u00ean t\u1eafc ghi nh\u1eadn tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n

19. Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, quy\u1ec1n ch\u1ecdn tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ghi nh\u1eadn ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ghi nh\u1eadn l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

20. Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn doanh thu:<\/span><\/p>\n

– Doanh thu b\u00e1n h\u00e0ng;<\/span><\/p>\n

– Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/p>\n

– Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/span><\/p>\n

– Thu nh\u1eadp kh\u00e1c<\/span><\/p>\n

21. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span><\/p>\n

22. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

23. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

24. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

25. Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh, chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i.<\/span><\/p>\n

26. C\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c.<\/span><\/p>\n

VI. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/h2>\n

\u0110\u01a1n v\u1ecb t\u00ednh:……<\/em><\/span><\/p>\n\n\n\n\n\n\n\n
1.Ti\u1ec1n<\/span><\/strong><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
– Ti\u1ec1n m\u1eb7t<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– Ti\u1ec1n \u0111ang chuy\u1ec3n<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/span><\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/em><\/strong><\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n<\/tr>\n
\u00a0<\/em><\/strong><\/span><\/td>\nGi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/em><\/strong><\/span><\/td>\nGi\u00e1 g\u1ed1c<\/em><\/strong><\/span><\/td>\nGi\u00e1 g\u1ed1c<\/em><\/strong><\/span><\/td>\nGi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/em><\/strong><\/span><\/td>\nD\u1ef1 ph\u00f2ng<\/em><\/strong><\/span><\/td>\n<\/tr>\n
a) Ch\u1ee9ng kho\u00e1n kinh doanh (n\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u01b0 th\u1ebf n\u00e0o, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do)<\/span>– T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu;<\/span>(chi ti\u1ebft t\u1eebng lo\u1ea1i c\u1ed5 phi\u1ebfu chi\u1ebfm t\u1eeb 10% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu tr\u1edf l\u00ean)<\/span><\/td>\n\u00a0<\/em><\/strong>…<\/span><\/td>\n…\u00a0<\/em><\/strong><\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0<\/em><\/strong>…<\/span><\/td>\n…\u00a0<\/em><\/strong><\/span><\/td>\n<\/tr>\n
– T\u1ed5ng gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu;<\/span>(chi ti\u1ebft t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chi\u1ebfm t\u1eeb 10% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu tr\u1edf l\u00ean)<\/span><\/td>\n\u00a0…<\/span><\/td>\n…\u00a0<\/span><\/td>\n…\u00a0<\/span><\/td>\n…\u00a0<\/span><\/td>\n…\u00a0<\/span><\/td>\n<\/tr>\n
– C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c;<\/span><\/td>\n\u00a0…<\/span><\/td>\n…\u00a0<\/span><\/td>\n…\u00a0<\/span><\/td>\n…\u00a0<\/span><\/td>\n…\u00a0<\/span><\/td>\n<\/tr>\n
– L\u00fd do thay \u0111\u1ed5i v\u1edbi t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0\/lo\u1ea1i c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu:<\/span>+ V\u1ec1 s\u1ed1 l\u01b0\u1ee3ng<\/span><\/td>\n\u00a0…<\/span><\/td>\n…\u00a0<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n<\/tr>\n
\u00a0+ V\u1ec1 gi\u00e1 tr\u1ecb<\/span><\/td>\n\u00a0…<\/span><\/td>\n…\u00a0<\/span><\/td>\n…\u00a0<\/span><\/td>\n…\u00a0<\/span><\/td>\n…\u00a0<\/span><\/td>\n<\/tr>\n
b) \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (n\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u01b0 th\u1ebf n\u00e0o, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do)<\/span>– Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n<\/span><\/td>\n\u00a0…<\/span><\/td>\n…\u00a0<\/span><\/td>\n\u00a0…<\/span><\/td>\n…\u00a0<\/span><\/td>\n…\u00a0<\/span><\/td>\n<\/tr>\n
– Tr\u00e1i phi\u1ebfu<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n<\/tr>\n
– C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1<\/span><\/td>\n…<\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n<\/tr>\n
c) \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (chi ti\u1ebft t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 theo t\u1ef7 l\u1ec7 v\u1ed1n n\u1eafm gi\u1eef v\u00e0 t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft); N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do.<\/span>– \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span>– \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft;<\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n<\/tr>\n
– \u0110\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n\u00a0<\/em><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– T\u00f3m t\u1eaft t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft trong k\u1ef3;<\/span><\/p>\n

– C\u00e1c giao d\u1ecbch tr\u1ecdng y\u1ebfu gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft trong k\u1ef3.<\/span><\/p>\n

3. Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/strong> ( N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do)<\/em><\/span><\/p>\n\n\n\n\n\n\n\n
\u00a0<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u00a0<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\nGi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/span><\/td>\nGi\u00e1 g\u1ed1c<\/span><\/td>\nGi\u00e1 tr\u1ecb ghi s\u1ed5<\/span><\/td>\n<\/tr>\n
a) Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>– Chi ti\u1ebft c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng kh\u00e1ch<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
b) Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1c b\u00ean li\u00ean quan (chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng)<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4. Ph\u1ea3i thu kh\u00e1c<\/strong> (N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do)<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u00a0<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\nGi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/span><\/td>\nGi\u00e1 g\u1ed1c<\/span><\/td>\nGi\u00e1 tr\u1ecb<\/span><\/td>\nD\u1ef1 ph\u00f2ng<\/span><\/td>\n<\/tr>\n
– Ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n ho\u00e1<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– Ph\u1ea3i thu v\u1ec1 c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia;<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– Ph\u1ea3i thu ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– K\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9;<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– Cho m\u01b0\u1ee3n;<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– C\u00e1c kho\u1ea3n chi h\u1ed9;<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– Ph\u1ea3i thu kh\u00e1c.<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

5. T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd (Chi ti\u1ebft t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n thi\u1ebfu)<\/em><\/span><\/p>\n

(N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do)<\/span><\/em><\/p>\n\n\n\n\n\n\n\n\n
\u00a0<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u00a0<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\nGi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/span><\/td>\nGi\u00e1 g\u1ed1c<\/span><\/td>\nS\u1ed1 l\u01b0\u1ee3ng<\/span><\/td>\nGi\u00e1 tr\u1ecb<\/span><\/td>\n<\/tr>\n
a) Ti\u1ec1n;<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
b) H\u00e0ng t\u1ed3n kho;<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
c) TSC\u0110;<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
d) T\u00e0i s\u1ea3n kh\u00e1c.<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

6. N\u1ee3 x\u1ea5u<\/strong> (N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do)<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\nGi\u00e1 g\u1ed1c<\/span><\/td>\nGi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i<\/span><\/td>\n\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ee3<\/span><\/td>\nGi\u00e1 g\u1ed1c<\/span><\/td>\nGi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i<\/span><\/td>\n\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ee3<\/span><\/td>\n<\/tr>\n
– T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i thu, cho vay qu\u00e1 h\u1ea1n thanh to\u00e1n ho\u1eb7c ch\u01b0a qu\u00e1 h\u1ea1n nh\u01b0ng kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i;<\/span>(trong \u0111\u00f3 chi ti\u1ebft th\u1eddi gian qu\u00e1 h\u1ea1n v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, cho vay qu\u00e1 h\u1ea1n theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ebfu kho\u1ea3n n\u1ee3 ph\u1ea3i thu theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3 chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng s\u1ed1 n\u1ee3 qu\u00e1 h\u1ea1n);<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
–\u00a0 Th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t, ph\u1ea3i thu v\u1ec1 l\u00e3i tr\u1ea3 ch\u1eadm\u2026 ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu;<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– Kh\u1ea3 n\u0103ng thu h\u1ed3i n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n.<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

7. H\u00e0ng t\u1ed3n kho<\/strong> (N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do)<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u00a0<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\nGi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/span><\/td>\nGi\u00e1 g\u1ed1c<\/span><\/td>\nGi\u00e1 g\u1ed1c<\/span><\/td>\nD\u1ef1 ph\u00f2ng<\/span><\/td>\n<\/tr>\n
– H\u00e0ng \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng;<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n<\/tr>\n
– Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u;<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0..<\/span><\/td>\n<\/tr>\n
– C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n<\/tr>\n
– Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang;<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n<\/tr>\n
– Th\u00e0nh ph\u1ea9m;<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n<\/tr>\n
– H\u00e0ng h\u00f3a;<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n<\/tr>\n
– H\u00e0ng g\u1eedi b\u00e1n;<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n<\/tr>\n
– H\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf.<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n\u00a0…<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u1ee9 \u0111\u1ecdng, k\u00e9m m\u1ea5t ph\u1ea9m ch\u1ea5t kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng ti\u00eau th\u1ee5 t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3; Nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho \u1ee9ng \u0111\u1ecdng, k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 b\u1ea3o \u0111\u1ea3m c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– L\u00fd do d\u1eabn \u0111\u1ebfn vi\u1ec7c tr\u00edch l\u1eadp th\u00eam ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho;<\/span><\/p>\n

8. X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/strong> (Chi ti\u1ebft cho c\u00e1c c\u00f4ng tr\u00ecnh chi\u1ebfm t\u1eeb 10% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb XDCB)<\/em><\/span><\/p>\n

(N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do)<\/span><\/p>\n\n\n\n\n\n\n\n\n
<\/td>\n\n

Cu\u1ed1i n\u0103m<\/span><\/p>\n<\/td>\n

<\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
<\/td>\nGi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/span><\/td>\nGi\u00e1 g\u1ed1c<\/span><\/td>\n\u2026<\/span><\/td>\n<\/tr>\n
– Mua s\u1eafm;<\/span><\/td>\n…<\/td>\n…<\/td>\n…<\/td>\n<\/tr>\n
– XDCB;<\/span><\/td>\n…<\/td>\n…<\/td>\n…<\/td>\n<\/tr>\n
– S\u1eeda ch\u1eefa;<\/span><\/td>\n…<\/td>\n…<\/td>\n…<\/td>\n<\/tr>\n
\n

C\u1ed9ng<\/span><\/strong><\/p>\n<\/td>\n

…<\/strong><\/td>\n…<\/strong><\/td>\n…<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
9. T\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh <\/em><\/strong>(N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do):<\/em><\/strong><\/span><\/td>\n<\/tr>\n
Kho\u1ea3n m\u1ee5c<\/span><\/td>\nNh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac<\/span><\/td>\nM\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/span><\/td>\nPh\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, truy\u1ec1n d\u1eabn<\/span><\/td>\n…<\/span><\/td>\nTSC\u0110 h\u1eefu h\u00ecnh kh\u00e1c<\/span><\/td>\nT\u1ed5ng c\u1ed9ng<\/span><\/td>\n<\/tr>\n
Nguy\u00ean gi\u00e1<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Mua trong n\u0103m<\/span>– \u0110\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh<\/span>– T\u0103ng kh\u00e1c<\/span>– Chuy\u1ec3n sang b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span>– Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n<\/span>– Gi\u1ea3m kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Kh\u1ea5u hao trong n\u0103m<\/span>– T\u0103ng kh\u00e1c<\/span>– Chuy\u1ec3n sang b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span>– Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n<\/span>– Gi\u1ea3m kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
– T\u1ea1i ng\u00e0y \u0111\u1ea7u n\u0103m<\/span>– T\u1ea1i ng\u00e0y cu\u1ed1i n\u0103m \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0 – Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 \u0111\u1ea3m b\u1ea3o kho\u1ea3n vay;<\/em><\/span><\/p>\n

\u00a0 – TSC\u0110 cu\u1ed1i n\u0103m\u00a0 \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng;<\/em><\/span><\/p>\n

\u00a0 – Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i TSC\u0110 cu\u1ed1i n\u0103m ch\u1edd thanh l\u00fd;\u00a0 <\/em><\/span><\/p>\n

\u00a0 – C\u00e1c cam k\u1ebft v\u1ec1 vi\u1ec7c mua, b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn trong t\u01b0\u01a1ng lai;<\/em><\/span><\/p>\n

\u00a0 – C\u00e1c thay \u0111\u1ed5i kh\u00e1c v\u1ec1 TSC\u0110 h\u1eefu h\u00ecnh.<\/em><\/span><\/p>\n

10. T\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh <\/em><\/strong>(N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do)<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n m\u1ee5c<\/span><\/td>\nQuy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/td>\nQuy\u1ec1n ph\u00e1t<\/span>h\u00e0nh<\/span><\/td>\nB\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf<\/span><\/td>\n…<\/span><\/td>\nTSC\u0110 v\u00f4 h\u00ecnh kh\u00e1c<\/span><\/td>\nT\u1ed5ng c\u1ed9ng<\/span><\/td>\n<\/tr>\n
Nguy\u00ean gi\u00e1<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Mua trong n\u0103m<\/span>– T\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 DN<\/span>– T\u0103ng do h\u1ee3p nh\u1ea5t kinh doanh<\/span>– T\u0103ng kh\u00e1c<\/span>– Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n<\/span>– Gi\u1ea3m kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Kh\u1ea5u hao trong n\u0103m<\/span>– T\u0103ng kh\u00e1c<\/span>– Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n<\/span>– Gi\u1ea3m kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
– T\u1ea1i ng\u00e0y \u0111\u1ea7u n\u0103m<\/span>– T\u1ea1i ng\u00e0y cu\u1ed1i n\u0103m \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 \u0111\u1ea3m b\u1ea3o kho\u1ea3n vay;<\/em><\/span><\/p>\n

\u00a0 – TSC\u0110 v\u00f4 h\u00ecnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn s\u1eed d\u1ee5ng;<\/em><\/span><\/p>\n

\u00a0 – Thuy\u1ebft minh s\u1ed1 li\u1ec7u v\u00e0 gi\u1ea3i tr\u00ecnh kh\u00e1c;<\/em><\/span><\/p>\n

11. T\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh <\/em><\/strong>(N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do): <\/em><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n m\u1ee5c<\/span><\/td>\nNh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac<\/span><\/td>\nM\u00e1y m\u00f3c, thi\u1ebft<\/span>b\u1ecb<\/span><\/td>\nPh\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, truy\u1ec1n<\/span>d\u1eabn<\/span><\/td>\n…<\/span><\/td>\nTSC\u0110 h\u1eefu h\u00ecnh kh\u00e1c<\/span><\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4<\/span>h\u00ecnh<\/span><\/td>\nT\u1ed5ng c\u1ed9ng<\/span><\/td>\n<\/tr>\n
Nguy\u00ean gi\u00e1<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Thu\u00ea t\u00e0i ch\u00ednh trong n\u0103m<\/span>– Mua l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span>– T\u0103ng kh\u00e1c<\/span>– Tr\u1ea3 l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span>– Gi\u1ea3m kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Kh\u1ea5u hao trong n\u0103m<\/span>– Mua l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span>– T\u0103ng kh\u00e1c<\/span>– Tr\u1ea3 l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span>– Gi\u1ea3m kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
– T\u1ea1i ng\u00e0y \u0111\u1ea7u n\u0103m<\/span>– T\u1ea1i ng\u00e0y cu\u1ed1i n\u0103m \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

* Ti\u1ec1n thu\u00ea ph\u00e1t sinh th\u00eam \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong n\u0103m;<\/em><\/span><\/p>\n

* C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u00ea ph\u00e1t sinh th\u00eam;<\/em><\/span><\/p>\n

* \u0110i\u1ec1u kho\u1ea3n gia h\u1ea1n thu\u00ea ho\u1eb7c quy\u1ec1n \u0111\u01b0\u1ee3c mua t\u00e0i s\u1ea3n;<\/em><\/span><\/p>\n

12. T\u0103ng, gi\u1ea3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 <\/em><\/strong>(N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do): <\/em><\/strong><\/span><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n m\u1ee5c<\/span><\/td>\nS\u1ed1<\/span>\u0111\u1ea7u n\u0103m<\/span><\/td>\nT\u0103ng<\/span>trong n\u0103m<\/span><\/td>\nGi\u1ea3m<\/span>trong n\u0103m<\/span><\/td>\nS\u1ed1<\/span>cu\u1ed1i n\u0103m<\/span><\/td>\n<\/tr>\n
a) B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 cho thu\u00ea<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/span>Nguy\u00ean gi\u00e1<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\nKh\u00f4ng<\/span>tr\u00ecnh b\u00e0y<\/span><\/td>\n<\/tr>\n
– Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span>– Nh\u00e0<\/span>– Nh\u00e0 v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span>– C\u01a1 s\u1edf h\u1ea1 t\u1ea7ng<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\nKh\u00f4ng<\/span>tr\u00ecnh b\u00e0y<\/span><\/td>\n<\/tr>\n
– Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span>– Nh\u00e0<\/span>– Nh\u00e0 v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span>– C\u01a1 s\u1edf h\u1ea1 t\u1ea7ng<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
– Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span>– Nh\u00e0<\/span>– Nh\u00e0 v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span>– C\u01a1 s\u1edf h\u1ea1 t\u1ea7ng<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\nTr\u00ecnh b\u00e0y theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/span><\/td>\n<\/tr>\n
b) B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1<\/strong><\/span>Nguy\u00ean gi\u00e1<\/strong><\/span>– Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span>– Nh\u00e0<\/span>– Nh\u00e0 v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/p>\n

– C\u01a1 s\u1edf h\u1ea1 t\u1ea7ng<\/span><\/p>\n

Gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do suy gi\u1ea3m gi\u00e1 tr\u1ecb<\/strong><\/span><\/p>\n

– Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/p>\n

– Nh\u00e0<\/span><\/p>\n

– Nh\u00e0 v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/p>\n

– C\u01a1 s\u1edf h\u1ea1 t\u1ea7ng<\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong><\/span><\/p>\n

– Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/p>\n

– Nh\u00e0<\/span><\/p>\n

– Nh\u00e0 v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/p>\n

– C\u01a1 s\u1edf h\u1ea1 t\u1ea7ng<\/span><\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0 – Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3 c\u1ee7a B\u0110S\u0110T d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 \u0111\u1ea3m b\u1ea3o kho\u1ea3n vay;<\/em><\/span><\/p>\n

\u00a0 – B\u0110S\u0110T \u00a0\u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn cho thu\u00ea<\/em><\/span><\/p>\n

\u00a0 – Thuy\u1ebft minh s\u1ed1 li\u1ec7u v\u00e0 gi\u1ea3i tr\u00ecnh kh\u00e1c.<\/em><\/span><\/p>\n\n\n\n\n\n
13. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><\/strong><\/span>\u00a0<\/em><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
– Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110;<\/span>– C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t d\u00f9ng;<\/span>– Chi ph\u00ed \u0111i vay;<\/span>– C\u00e1c kho\u1ea3n kh\u00e1c (n\u00eau chi ti\u1ebft n\u1ebfu c\u00f3 th\u1ec3).<\/span>– Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/span>– Chi ph\u00ed mua b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n kh\u00e1c (n\u00eau chi ti\u1ebft n\u1ebfu c\u00f3 th\u1ec3).<\/span><\/td>\n

…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n
14. T\u00e0i s\u1ea3n kh\u00e1c <\/em><\/strong>(N\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u00ec gi\u1ea3i tr\u00ecnh l\u00fd do):<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
Chi ti\u1ebft theo t\u1eebng kho\u1ea3n m\u1ee5c<\/span>1………..<\/span>2……….<\/span>3………<\/span><\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 Gi\u00e1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Gi\u00e1<\/span>\u0111\u00e1nh gi\u00e1 l\u1ea1i\u00a0\u00a0\u00a0 g\u1ed1c\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0…<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span><\/p>\n

 <\/td>\n

…<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n
15. Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh <\/em><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span>Gi\u00e1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 S\u1ed1 c\u00f3<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 kh\u1ea3 n\u0103ng<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tr\u1ea3 n\u1ee3<\/span><\/td>\nTrong n\u0103m<\/span>T\u0103ng\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Gi\u1ea3m<\/span><\/td>\n\u00a0\u00a0\u00a0\u00a0 \u0110\u1ea7u n\u0103m<\/span>Gi\u00e1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 S\u1ed1 c\u00f3<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 kh\u1ea3 n\u0103ng<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tr\u1ea3 n\u1ee3<\/span><\/td>\n<\/tr>\n
a) Vay<\/span><\/td>\n\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span><\/td>\n<\/td>\n<\/td>\n\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span><\/td>\n<\/tr>\n
C\u1ed9ng<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) C\u00e1c kho\u1ea3n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh \u0111\u00e3 thanh to\u00e1n<\/span><\/p>\n\n\n\n\n\n\n\n
<\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
Th\u1eddi h\u1ea1n<\/span><\/td>\nT\u1ed5ng kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\nTr\u1ea3 ti\u1ec1n<\/span>\u00a0l\u00e3i thu\u00ea<\/span><\/td>\nTr\u1ea3 n\u1ee3<\/span>\u00a0g\u1ed1c<\/span><\/td>\nT\u1ed5ng kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\nTr\u1ea3 ti\u1ec1n l\u00e3i thu\u00ea<\/span><\/td>\nTr\u1ea3 n\u1ee3<\/span>g\u1ed1c<\/span><\/td>\n<\/tr>\n
T\u1eeb 1 n\u0103m tr\u1edf xu\u1ed1ng<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Tr\u00ean 1 n\u0103m \u0111\u1ebfn 5 n\u0103m<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Tr\u00ean 5 n\u0103m<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
c) Gi\u00e1 tr\u1ecb n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0 Gi\u00e1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0Gi\u00e1<\/span>\u0111\u00e1nh gi\u00e1 l\u1ea1i\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0g\u1ed1c\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
– G\u1ed1c n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/span>– L\u00e3i thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3i tr\u1ea3<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n
d) S\u1ed1 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh qu\u00e1 h\u1ea1n ch\u01b0a thanh to\u00e1n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span>G\u1ed1c\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 L\u00e3i<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span>G\u1ed1c\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 L\u00e3i<\/span><\/td>\n<\/tr>\n
– Vay;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>– N\u1ee3 thu\u00ea t\u00e0i ch\u00ednh;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>– L\u00fd do ch\u01b0a thanh to\u00e1n<\/span><\/td>\n\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span><\/td>\n\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0111) Thuy\u1ebft minh chi ti\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan<\/span><\/p>\n\n\n\n\n\n
16. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/em><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
a) C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/span>– Chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng s\u1ed1 ph\u1ea3i tr\u1ea3;<\/span>– Ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c<\/span><\/td>\nGi\u00e1 \u00a0\u00a0\u00a0\u00a0S\u1ed1 c\u00f3 kh\u1ea3 n\u0103ng<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tr\u1ea3 n\u1ee3<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span><\/td>\nGi\u00e1 \u00a0S\u1ed1 c\u00f3 kh\u1ea3 n\u0103ng<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tr\u1ea3 n\u1ee3<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
b) S\u1ed1 n\u1ee3 qu\u00e1 h\u1ea1n ch\u01b0a thanh to\u00e1n<\/span>– Chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng chi\u1ebfm 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng s\u1ed1 qu\u00e1 h\u1ea1n;<\/span>– C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

c) Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u00e1c b\u00ean li\u00ean quan (chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng)<\/span><\/p>\n

17. Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh<\/em><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n
16.7. Tr\u00e1i phi\u1ebfu th\u01b0\u1eddng (chi ti\u1ebft theo t\u1eebng lo\u1ea1i)<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span>Gi\u00e1 tr\u1ecb\u00a0\u00a0\u00a0 L\u00e3i su\u1ea5t\u00a0\u00a0 K\u1ef3 h\u1ea1n<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span>Gi\u00e1 tr\u1ecb\u00a0\u00a0 L\u00e3i su\u1ea5t\u00a0\u00a0\u00a0 K\u1ef3 h\u1ea1n<\/span><\/td>\n<\/tr>\n
a) Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh<\/span>– Lo\u1ea1i ph\u00e1t h\u00e0nh theo m\u1ec7nh gi\u00e1;<\/span>– Lo\u1ea1i ph\u00e1t h\u00e0nh c\u00f3 chi\u1ebft kh\u1ea5u;<\/span>– Lo\u1ea1i ph\u00e1t h\u00e0nh c\u00f3 ph\u1ee5 tr\u1ed9i.<\/span><\/td>\n\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u2026<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026<\/span>\u00a0 \u2026\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026<\/span><\/td>\n\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026<\/span>\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 …\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026<\/span>\u00a0 \u2026\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span>b) Thuy\u1ebft minh chi ti\u1ebft v\u1ec1 tr\u00e1i phi\u1ebfu c\u00e1c b\u00ean li\u00ean quan n\u1eafm gi\u1eef (theo t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu)<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

16.7. Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i:<\/span><\/p>\n

a. Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3:<\/span><\/p>\n

– Th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh, k\u1ef3 h\u1ea1n g\u1ed1c v\u00e0 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– S\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– M\u1ec7nh gi\u00e1, l\u00e3i su\u1ea5t t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– T\u1ef7 l\u1ec7 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– L\u00e3i su\u1ea5t chi\u1ebft kh\u1ea5u d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c v\u00e0 ph\u1ea7n quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n

b. Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i ph\u00e1t h\u00e0nh th\u00eam trong k\u1ef3:<\/span><\/p>\n

– Th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh, k\u1ef3 h\u1ea1n g\u1ed1c t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– S\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– M\u1ec7nh gi\u00e1, l\u00e3i su\u1ea5t t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– T\u1ef7 l\u1ec7 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– L\u00e3i su\u1ea5t chi\u1ebft kh\u1ea5u d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c v\u00e0 ph\u1ea7n quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n

c. Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh c\u1ed5 phi\u1ebfu trong k\u1ef3:<\/span><\/p>\n

– S\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu \u0111\u00e3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu trong k\u1ef3; S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh th\u00eam trong k\u1ef3 \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

d. Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u00e3 \u0111\u00e1o h\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh c\u1ed5 phi\u1ebfu trong k\u1ef3:<\/span><\/p>\n

– S\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu \u0111\u00e3 \u0111\u00e1o h\u1ea1n kh\u00f4ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu trong k\u1ef3;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 cho nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

e. Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3:<\/span><\/p>\n

– K\u1ef3 h\u1ea1n g\u1ed1c v\u00e0 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– S\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– M\u1ec7nh gi\u00e1, l\u00e3i su\u1ea5t t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– T\u1ef7 l\u1ec7 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– L\u00e3i su\u1ea5t chi\u1ebft kh\u1ea5u d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c v\u00e0 ph\u1ea7n quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n

g) Thuy\u1ebft minh chi ti\u1ebft v\u1ec1 tr\u00e1i phi\u1ebfu c\u00e1c b\u00ean li\u00ean quan n\u1eafm gi\u1eef (theo t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu)<\/span><\/p>\n

18. C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3<\/em><\/strong><\/span><\/p>\n

– M\u1ec7nh gi\u00e1;<\/span><\/p>\n

– \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh (ban l\u00e3nh \u0111\u1ea1o, c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c);<\/span><\/p>\n

– \u0110i\u1ec1u kho\u1ea3n mua l\u1ea1i (Th\u1eddi gian, gi\u00e1 mua l\u1ea1i, c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u01a1 b\u1ea3n kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng ph\u00e1t h\u00e0nh);<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb \u0111\u00e3 mua l\u1ea1i trong k\u1ef3;<\/span><\/p>\n

– C\u00e1c thuy\u1ebft minh kh\u00e1c.<\/span><\/p>\n\n\n\n\n\n
19. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/em><\/strong><\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\nS\u1ed1 ph\u1ea3i n\u1ed9p trong n\u0103m<\/span><\/td>\nS\u1ed1 \u0111\u00e3 th\u1ef1c n\u1ed9p trong n\u0103m<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n<\/tr>\n
a) Ph\u1ea3i n\u1ed9p (chi ti\u1ebft theo t\u1eebng lo\u1ea1i thu\u1ebf)<\/span><\/p>\n

C\u1ed9ng<\/strong><\/span><\/p>\n

 <\/p>\n

b) Ph\u1ea3i thu (chi ti\u1ebft theo t\u1eebng lo\u1ea1i thu\u1ebf)<\/span><\/p>\n

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…<\/span><\/p>\n

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…<\/span><\/p>\n

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…<\/span><\/p>\n

 <\/td>\n<\/tr>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0… \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 …<\/strong><\/span><\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n
20. Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/em><\/strong> \u00a0<\/em><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span>Gi\u00e1 \u00a0\u00a0\u00a0\u00a0\u00a0S\u1ed1 c\u00f3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0 kh\u1ea3 n\u0103ng\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tr\u1ea3 n\u1ee3<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span>Gi\u00e1 \u00a0\u00a0\u00a0\u00a0S\u1ed1 c\u00f3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0 kh\u1ea3 n\u0103ng\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tr\u1ea3 n\u1ee3<\/span><\/td>\n<\/tr>\n
– Tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng trong th\u1eddi gian ngh\u1ec9 ph\u00e9p;<\/span>– Chi ph\u00ed trong th\u1eddi gian ng\u1eebng kinh doanh;\u00a0\u00a0\u00a0\u00a0 <\/strong><\/span>– Chi ph\u00ed tr\u00edch tr\u01b0\u1edbc t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/span>– C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00e1c;<\/span>– L\u00e3i vay<\/span>– C\u00e1c kho\u1ea3n kh\u00e1c (chi ti\u1ebft t\u1eebng kho\u1ea3n<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

C\u1ed9ng<\/strong><\/span><\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a021. Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/em><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span>Gi\u00e1 \u00a0\u00a0\u00a0\u00a0S\u1ed1 c\u00f3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0 kh\u1ea3 n\u0103ng\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tr\u1ea3 n\u1ee3<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span>Gi\u00e1 \u00a0\u00a0\u00a0\u00a0S\u1ed1 c\u00f3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0 kh\u1ea3 n\u0103ng\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0tr\u1ea3 n\u1ee3<\/span><\/td>\n<\/tr>\n
a) C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/span>– T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft;<\/span>– Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/span>– B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i;<\/span>– B\u1ea3o hi\u1ec3m y t\u1ebf;<\/span>– B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p;<\/span><\/p>\n

– Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n ho\u00e1;<\/span><\/p>\n

– Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c;<\/span><\/p>\n

– C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

b) S\u1ed1 n\u1ee3 qu\u00e1 h\u1ea1n ch\u01b0a thanh to\u00e1n (chi ti\u1ebft t\u1eebng kho\u1ea3n m\u1ee5c, l\u00fd do ch\u01b0a thanh to\u00e1n n\u1ee3 qu\u00e1 h\u1ea1n)<\/span><\/td>\n

<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
22. Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/em><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span>Gi\u00e1 \u00a0\u00a0\u00a0\u00a0S\u1ed1 c\u00f3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0 kh\u1ea3 n\u0103ng\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tr\u1ea3 n\u1ee3<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span>Gi\u00e1 \u00a0\u00a0\u00a0\u00a0S\u1ed1 c\u00f3 \u00a0 \u00a0 \u00a0<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0 kh\u1ea3 n\u0103ng\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tr\u1ea3 n\u1ee3<\/span><\/td>\n<\/tr>\n
a) C\u00e1c kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>– Doanh thu nh\u1eadn tr\u01b0\u1edbc;<\/span>– Doanh thu t\u1eeb ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng;<\/span>– C\u00e1c kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n kh\u00e1c.<\/span>b) Kh\u1ea3 n\u0103ng kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng (chi ti\u1ebft t\u1eebng kho\u1ea3n m\u1ee5c, l\u00fd do khong c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n).<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
23. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/em><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span>Gi\u00e1 \u00a0\u00a0\u00a0\u00a0S\u1ed1 c\u00f3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0 kh\u1ea3 n\u0103ng\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tr\u1ea3 n\u1ee3<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span>Gi\u00e1 \u00a0\u00a0\u00a0\u00a0S\u1ed1 c\u00f3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0tr\u1ecb\u00a0\u00a0\u00a0 kh\u1ea3 n\u0103ng\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tr\u1ea3 n\u1ee3<\/span><\/td>\n<\/tr>\n
– D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a;<\/span>– D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng;<\/span>– D\u1ef1 ph\u00f2ng t\u00e1i c\u01a1 c\u1ea5u;<\/span>– D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c (Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 \u0111\u1ecbnh k\u1ef3, chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng…)<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

24. T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/em><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n
a. T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i:<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
– Thu\u1ebf su\u1ea5t thu\u1ebf TNDN s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i li\u00ean quan \u0111\u1ebfn kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n\u2026<\/span><\/td>\n\u2026<\/span><\/td>\n<\/tr>\n
– T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i li\u00ean quan \u0111\u1ebfn kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng<\/span><\/td>\n\u2026<\/span><\/td>\n\u2026<\/span><\/td>\n<\/tr>\n
– T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i li\u00ean quan \u0111\u1ebfn kho\u1ea3n \u01b0u \u0111\u00e3i t\u00ednh thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng<\/span><\/td>\n\u2026<\/span><\/td>\n\u2026<\/span><\/td>\n<\/tr>\n
– S\u1ed1 b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/span><\/td>\n\u2026<\/span><\/td>\n\u2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
\u00a0T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i <\/strong><\/span><\/td>\n\u2026<\/strong><\/span><\/td>\n\u2026<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
<\/td>\nb- Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
<\/td>\n– Thu\u1ebf su\u1ea5t thu\u1ebf TNDN s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/span>– Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf<\/span>– S\u1ed1 b\u00f9 tr\u1eeb v\u1edbi t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/span><\/td>\n\u2026<\/span>\u2026<\/span>\u2026<\/span><\/td>\n\u2026<\/span>\u2026<\/span>\u2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

25. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/em><\/strong><\/span><\/p>\n

a) B\u1ea3ng \u0111\u1ed1i chi\u1ebfu bi\u1ebfn \u0111\u1ed9ng c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
<\/td>\nC\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<\/tr>\n
<\/td>\nV\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\nTh\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/td>\nQuy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/span><\/td>\nV\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\nCh\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/span><\/td>\nCh\u00eanh l\u1ec7ch<\/span>t\u1ef7 gi\u00e1<\/span><\/td>\nLNST thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i v\u00e0 c\u00e1c qu\u1ef9<\/span><\/td>\nC\u00e1c\u00a0 kho\u1ea3n m\u1ee5c\u00a0 kh\u00e1c<\/span>…<\/span><\/td>\nC\u1ed9ng<\/span><\/td>\n<\/tr>\n
A<\/span><\/td>\n1<\/span><\/td>\n2<\/span><\/td>\n3<\/span><\/td>\n4<\/span><\/td>\n5<\/span><\/td>\n6<\/span><\/td>\n7<\/span><\/td>\n8<\/span><\/td>\n<\/td>\n<\/tr>\n
S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m tr\u01b0\u1edbc<\/strong><\/span>– T\u0103ng v\u1ed1n trong\u00a0\u00a0<\/span>\u00a0\u00a0 n\u0103m tr\u01b0\u1edbc<\/span>– L\u00e3i trong<\/span>\u00a0\u00a0 n\u0103m tr\u01b0\u1edbc<\/span>– T\u0103ng kh\u00e1c<\/span><\/p>\n

– Gi\u1ea3m v\u1ed1n trong<\/span><\/p>\n

\u00a0\u00a0 n\u0103m tr\u01b0\u1edbc<\/span><\/p>\n

– L\u1ed7 trong n\u0103m<\/span><\/p>\n

\u00a0\u00a0 tr\u01b0\u1edbc<\/span><\/p>\n

– Gi\u1ea3m kh\u00e1c<\/span><\/td>\n

<\/td>\n<\/td>\n <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m nay<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– T\u0103ng v\u1ed1n trong<\/span>\u00a0\u00a0 n\u0103m nay<\/span>– L\u00e3i trong n\u0103m nay<\/span>– T\u0103ng kh\u00e1c<\/span>– Gi\u1ea3m v\u1ed1n trong<\/span>\u00a0\u00a0 n\u0103m nay<\/span><\/p>\n

– L\u1ed7 trong n\u0103m nay<\/span><\/p>\n

– Gi\u1ea3m kh\u00e1c<\/span><\/td>\n

<\/td>\n<\/td>\n <\/p>\n

 <\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m nay<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n
b) Chi ti\u1ebft v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
– V\u1ed1n g\u00f3p c\u1ee7a c\u00f4ng ty m\u1eb9 (n\u1ebfu l\u00e0 c\u00f4ng ty con)<\/span>– V\u1ed1n g\u00f3p c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c<\/span><\/td>\n…<\/span>…<\/span><\/td>\n…<\/span>…<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
c) C\u00e1c giao d\u1ecbch v\u1ec1 v\u1ed1n v\u1edbi c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ph\u00e2n ph\u1ed1i c\u1ed5 t\u1ee9c, chia l\u1ee3i nhu\u1eadn<\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
– V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span>+ V\u1ed1n g\u00f3p \u0111\u1ea7u n\u0103m<\/span>+ V\u1ed1n g\u00f3p t\u0103ng trong n\u0103m<\/span>+ V\u1ed1n g\u00f3p gi\u1ea3m trong n\u0103m<\/span>+ V\u1ed1n g\u00f3p cu\u1ed1i n\u0103m<\/span>– C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 chia<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
d) C\u1ed5 phi\u1ebfu<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
– S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u0103ng k\u00fd ph\u00e1t h\u00e0nh<\/span>– S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u00e3 b\u00e1n ra c\u00f4ng ch\u00fang<\/span>+ C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng<\/span>+ C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (lo\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu)<\/span>– S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c mua l\u1ea1i (c\u1ed5 phi\u1ebfu qu\u1ef9)<\/span>+ C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng<\/span><\/p>\n

+ C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (lo\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu)<\/span><\/p>\n

– S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh<\/span><\/p>\n

+ C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng<\/span><\/p>\n

+ C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (lo\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu)<\/span><\/td>\n

…<\/span>…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/td>\n

…<\/span>…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0 * M\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh\u00a0:…………………………<\/em><\/span><\/p>\n

\u00a0\u0111) C\u1ed5 t\u1ee9c<\/span><\/p>\n

\u00a0– C\u1ed5 t\u1ee9c \u0111\u00e3 c\u00f4ng b\u1ed1 sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m:<\/span><\/p>\n

\u00a0+ C\u1ed5 t\u1ee9c \u0111\u00e3 c\u00f4ng b\u1ed1 tr\u00ean c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng:……………..<\/span><\/p>\n

\u00a0+ C\u1ed5 t\u1ee9c \u0111\u00e3 c\u00f4ng b\u1ed1 tr\u00ean c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i:………………<\/span><\/p>\n

\u00a0– C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i l\u0169y k\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn:…….<\/span><\/p>\n

e) C\u00e1c qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

– Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n;<\/span><\/p>\n

– Qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

g) Thu nh\u1eadp v\u00e0 chi ph\u00ed, l\u00e3i ho\u1eb7c l\u1ed7 \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo qui \u0111\u1ecbnh c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.<\/span><\/p>\n\n\n\n\n
26. Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n <\/em><\/strong><\/span>\u00a0<\/em><\/strong><\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
L\u00ed do thay \u0111\u1ed5i gi\u1eefa s\u1ed1 \u0111\u1ea7u n\u0103m v\u00e0 cu\u1ed1i n\u0103m (\u0111\u00e1nh gi\u00e1 l\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o, t\u00e0i s\u1ea3n n\u00e0o \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i, theo quy\u1ebft \u0111\u1ecbnh n\u00e0o?…).<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n
27. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/em><\/strong><\/span>\u00a0<\/em><\/strong><\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang VND<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh v\u00ec c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1c (n\u00f3i r\u00f5 nguy\u00ean nh\u00e2n)<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n
28. Ngu\u1ed3n kinh ph\u00ed<\/em><\/strong><\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
– Ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p trong n\u0103m<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
– Chi s\u1ef1 nghi\u1ec7p<\/span><\/td>\n(…)<\/span><\/td>\n(…)<\/span><\/td>\n<\/tr>\n
– Ngu\u1ed3n kinh ph\u00ed c\u00f2n l\u1ea1i cu\u1ed1i n\u0103m<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
29. C\u00e1c kho\u1ea3n m\u1ee5c ngo\u00e0i B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/em><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
a) T\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i: T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u trong t\u01b0\u01a1ng lai c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng t\u00e0i s\u1ea3n kh\u00f4ng h\u1ee7y ngang theo c\u00e1c th\u1eddi h\u1ea1n<\/span>– T\u1eeb 1 n\u0103m tr\u1edf xu\u1ed1ng;<\/span>– Tr\u00ean 1 n\u0103m \u0111\u1ebfn 5 n\u0103m;<\/span>– Tr\u00ean 5 n\u0103m;<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) T\u00e0i s\u1ea3n nh\u1eadn gi\u1eef h\u1ed9: Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/span><\/p>\n

– V\u1eadt t\u01b0 h\u00e0ng ho\u00e1 nh\u1eadn gi\u1eef h\u1ed9, gia c\u00f4ng, nh\u1eadn \u1ee7y th\u00e1c: Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/span><\/p>\n

– H\u00e0ng ho\u00e1 nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn k\u00fd g\u1eedi, nh\u1eadn c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p: Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t t\u1eebng lo\u1ea1i h\u00e0ng ho\u00e1;<\/span><\/p>\n

c) Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i: Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i ngo\u1ea1i t\u1ec7 t\u00ednh theo nguy\u00ean t\u1ec7. V\u00e0ng ti\u1ec1n t\u1ec7 ph\u1ea3i tr\u00ecnh b\u00e0y kh\u1ed1i l\u01b0\u1ee3ng theo \u0111\u01a1n v\u1ecb t\u00ednh trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf Ounce, thuy\u1ebft minh gi\u00e1 tr\u1ecb t\u00ednh theo USD.<\/span><\/p>\n

d) Kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd: Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft gi\u00e1 g\u1ed1c, s\u1ed1 l\u01b0\u1ee3ng (theo \u0111\u01a1n v\u1ecb t\u00ednh qu\u1ed1c t\u1ebf) v\u00e0 ch\u1ee7ng lo\u1ea1i c\u00e1c lo\u1ea1i kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd.<\/span><\/p>\n

\u0111) N\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd: Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft gi\u00e1 tr\u1ecb (theo nguy\u00ean t\u1ec7) c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd trong v\u00f2ng 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y x\u1eed l\u00fd theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, nguy\u00ean nh\u00e2n \u0111\u00e3 xo\u00e1 s\u1ed5 k\u1ebf to\u00e1n n\u1ee3 kh\u00f3 \u0111\u00f2i.<\/span><\/p>\n

e) C\u00e1c th\u00f4ng tin kh\u00e1c v\u1ec1 c\u00e1c kho\u1ea3n m\u1ee5c ngo\u00e0i B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/p>\n

30. C\u00e1c th\u00f4ng tin kh\u00e1c do doanh nghi\u1ec7p t\u1ef1 thuy\u1ebft minh, gi\u1ea3i tr\u00ecnh.<\/em><\/strong><\/span><\/p>\n

VII. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><\/strong>\u0110\u01a1n v\u1ecb t\u00ednh:………….<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n
<\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
1. T\u1ed5ng doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/em><\/strong><\/span>a) Doanh thu<\/span>– Doanh thu b\u00e1n h\u00e0ng;<\/span>– Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/td>\n…<\/span>…<\/span>…<\/span><\/td>\n…<\/span>…<\/span>…<\/span><\/td>\n<\/tr>\n
– Doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span>+ Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3;<\/span>+ T\u1ed5ng doanh thu lu\u1ef9 k\u1ebf c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/td>\n…<\/span><\/td>\n…<\/span><\/td>\n<\/tr>\n
C\u1ed9ng<\/em><\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
b) Doanh thu \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan (chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng)<\/span>c) Tr\u01b0\u1eddng h\u1ee3p ghi nh\u1eadn doanh thu cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc, doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh th\u00eam \u0111\u1ec3 so s\u00e1nh s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa vi\u1ec7c ghi nh\u1eadn doanh thu theo ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 d\u1ea7n theo th\u1eddi gian cho thu\u00ea; Kh\u1ea3 n\u0103ng suy gi\u1ea3m l\u1ee3i nhu\u1eadn v\u00e0 lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai do \u0111\u00e3 ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu <\/em><\/strong><\/span>\u00a0Trong \u0111\u00f3:<\/span>– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i;<\/span>– Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n;<\/span>– H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i;<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/em><\/strong><\/span><\/p>\n\n\n\n\n\n
3. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/em><\/strong><\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
– Gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n;<\/span>– Gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n;<\/span>Trong \u0111\u00f3: Gi\u00e1 v\u1ed1n tr\u00edch tr\u01b0\u1edbc c\u1ee7a h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m:<\/span>+ H\u1ea1ng m\u1ee5c chi ph\u00ed tr\u00edch tr\u01b0\u1edbc;<\/span>+ Gi\u00e1 tr\u1ecb tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed c\u1ee7a t\u1eebng h\u1ea1ng m\u1ee5c;<\/span>+ Th\u1eddi gian chi ph\u00ed d\u1ef1 ki\u1ebfn ph\u00e1t sinh.<\/span><\/p>\n

– Gi\u00e1 v\u1ed1n c\u1ee7a d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd c\u1ee7a B\u0110S \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

– Chi ph\u00ed kinh doanh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho m\u1ea5t m\u00e1t trong k\u1ef3;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho hao h\u1ee5t ngo\u00e0i \u0111\u1ecbnh m\u1ee9c trong k\u1ef3;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c b\u00ecnh th\u01b0\u1eddng kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 v\u1ed1n;<\/span><\/p>\n

– D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/td>\n

…<\/span>…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

 <\/td>\n

…<\/span>…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

…<\/span><\/p>\n

 <\/td>\n<\/tr>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/em><\/strong><\/span><\/p>\n\n\n\n\n
4. Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/em><\/strong><\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
– L\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n cho vay<\/span>– L\u00e3i b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0;<\/span>– C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia;<\/span>– L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1;<\/span>– L\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, chi\u1ebft kh\u1ea5u thanh to\u00e1n;<\/span>– Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n

…<\/span>…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/p>\n

…<\/strong><\/span><\/td>\n

…<\/span>…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/p>\n

…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/em><\/strong><\/span><\/p>\n\n\n\n\n\n
5. Chi ph\u00ed t\u00e0i ch\u00ednh<\/em><\/strong><\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
– L\u00e3i ti\u1ec1n vay;<\/span>– Chi\u1ebft kh\u1ea5u thanh to\u00e1n, l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm;<\/span>– L\u1ed7 do thanh l\u00fd c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span>– L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1;<\/span>– D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0;<\/span>– Chi ph\u00ed t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/td>\n

…<\/span>…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/em><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n
6. Thu nh\u1eadp kh\u00e1c<\/em><\/strong><\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
– Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110;<\/span>– L\u00e3i do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n;<\/span>– Ti\u1ec1n ph\u1ea1t thu \u0111\u01b0\u1ee3c;<\/span>– Thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m;<\/span>– C\u00e1c kho\u1ea3n kh\u00e1c.<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n
7. Chi ph\u00ed kh\u00e1c<\/em><\/strong><\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i TSC\u0110 v\u00e0 chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110;<\/span>– L\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n;<\/span>– C\u00e1c kho\u1ea3n b\u1ecb ph\u1ea1t;<\/span>– C\u00e1c kho\u1ea3n kh\u00e1c.<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/em><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n
\u00a08. Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p <\/em><\/strong><\/span>\u00a0<\/em><\/strong><\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
a) C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3<\/span>– Chi ti\u1ebft c\u00e1c kho\u1ea3n chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng chi ph\u00ed QLDN;<\/span>– C\u00e1c kho\u1ea3n chi ph\u00ed QLDN kh\u00e1c.<\/span>b) C\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng ph\u00e1t sinh trong k\u1ef3<\/span>– Chi ti\u1ebft c\u00e1c kho\u1ea3n chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ecfng chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng kh\u00e1c.<\/span><\/p>\n

 <\/p>\n

c) C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/p>\n

– Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a;<\/span><\/p>\n

– Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng t\u00e1i c\u01a1 c\u1ea5u, d\u1ef1 ph\u00f2ng kh\u00e1c;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ghi gi\u1ea3m kh\u00e1c<\/span><\/p>\n

 <\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
9. Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh theo y\u1ebfu t\u1ed1<\/em><\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u;<\/span>\u00a0\u00a0\u00a0 – Chi ph\u00ed nh\u00e2n c\u00f4ng;<\/span>\u00a0\u00a0\u00a0 – Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/span>\u00a0\u00a0\u00a0 – Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i;<\/span>\u00a0\u00a0\u00a0 – Chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n.<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n…<\/span>…<\/span>…<\/span>…<\/span>…<\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ed9ng<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n…<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ghi ch\u00fa: Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh theo y\u1ebfu t\u1ed1\u201d l\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, vi\u1ec7c thuy\u1ebft minh chi ph\u00ed theo y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n sau:\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + T\u00e0i kho\u1ea3n 621 \u2013 Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + T\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + T\u00e0i kho\u1ea3n 623 \u2013 Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + T\u00e0i kho\u1ea3n 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + T\u00e0i kho\u1ea3n 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, vi\u1ec7c thuy\u1ebft minh chi ph\u00ed theo y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n sau (kh\u00f4ng bao g\u1ed3m gi\u00e1 mua h\u00e0ng h\u00f3a):<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + T\u00e0i kho\u1ea3n 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

– Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn c\u0103n c\u1ee9 kh\u00e1c nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o thuy\u1ebft minh \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed theo y\u1ebfu t\u1ed1.<\/span><\/p>\n\n\n\n\n\n\n
10. Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/em><\/strong><\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
–\u00a0 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m hi\u1ec7n h\u00e0nh<\/span><\/td>\n\u2026<\/span><\/td>\n\u2026<\/span><\/td>\n<\/tr>\n
– \u0110i\u1ec1u ch\u1ec9nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1c n\u0103m\u00a0\u00a0 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh n\u0103m nay<\/span><\/td>\n\u2026<\/span><\/td>\n\u2026<\/span><\/td>\n<\/tr>\n
– T\u1ed5ng chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/span><\/td>\n\u2026<\/span><\/td>\n\u2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
11. Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/em><\/strong><\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ph\u1ea3i ch\u1ecbu thu\u1ebf;<\/span><\/td>\n\u2026<\/span><\/td>\n\u2026<\/span><\/td>\n<\/tr>\n
– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb vi\u1ec7c ho\u00e0n nh\u1eadp t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i;<\/span><\/td>\n\u2026<\/span><\/td>\n\u2026<\/span><\/td>\n<\/tr>\n
– Thu nh\u1eadp thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb;<\/span><\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
– Thu nh\u1eadp thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng;<\/span><\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
– Thu nh\u1eadp thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb vi\u1ec7c ho\u00e0n nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3;<\/span><\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
– T\u1ed5ng chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i.<\/span><\/td>\n\u2026<\/span><\/td>\n\u2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

VIII. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/span><\/p>\n

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

1. C\u00e1c giao d\u1ecbch kh\u00f4ng b\u1eb1ng ti\u1ec1n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn BCLCTT trong t\u01b0\u01a1ng lai <\/strong><\/span><\/p>\n\n\n\n\n\n\n\n
<\/td>\n<\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
– Mua t\u00e0i s\u1ea3n b\u1eb1ng c\u00e1ch nh\u1eadn c\u00e1c kho\u1ea3n n\u1ee3 li\u00ean quan tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua nghi\u1ec7p v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh;<\/span>– Mua doanh nghi\u1ec7p th\u00f4ng qua ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu;<\/span>– Chuy\u1ec3n n\u1ee3 th\u00e0nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span>– C\u00e1c giao d\u1ecbch phi ti\u1ec1n t\u1ec7 kh\u00e1c<\/span><\/td>\n\u2026<\/span>\u2026<\/span><\/td>\n\u2026<\/span>\u2026<\/span><\/td>\n<\/tr>\n
2. C\u00e1c kho\u1ea3n ti\u1ec1n do doanh nghi\u1ec7p n\u1eafm gi\u1eef nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng:<\/strong><\/span>Tr\u00ecnh b\u00e0y gi\u00e1 tr\u1ecb v\u00e0 l\u00fd do c\u1ee7a c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n l\u1edbn do doanh nghi\u1ec7p n\u1eafm gi\u1eef nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng do c\u00f3 s\u1ef1 h\u1ea1n ch\u1ebf c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u00e1c r\u00e0ng bu\u1ed9c kh\u00e1c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/span><\/td>\n<\/tr>\n
3. S\u1ed1 ti\u1ec1n \u0111i vay th\u1ef1c thu trong k\u1ef3:<\/strong><\/span>– Ti\u1ec1n thu t\u1eeb \u0111i vay theo kh\u1ebf \u01b0\u1edbc th\u00f4ng th\u01b0\u1eddng;<\/span>– Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu th\u01b0\u1eddng;<\/span>– Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span>– Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3;<\/span>– Ti\u1ec1n thu t\u1eeb giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u00e0 REPO ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n

– Ti\u1ec1n thu t\u1eeb \u0111i vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u00e1c.<\/span><\/td>\n<\/tr>\n

4. S\u1ed1 ti\u1ec1n \u0111\u00e3 th\u1ef1c tr\u1ea3 g\u1ed1c vay trong k\u1ef3:<\/strong><\/span>– Ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c vay theo kh\u1ebf \u01b0\u1edbc th\u00f4ng th\u01b0\u1eddng;<\/span>– Ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu th\u01b0\u1eddng;<\/span>– Ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span>– Ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3;<\/span>– Ti\u1ec1n chi tr\u1ea3 cho giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i\u00a0 phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u00e0 REPO ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n

– Ti\u1ec1n tr\u1ea3 n\u1ee3 vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u00e1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

IX. Nh\u1eefng th\u00f4ng tin kh\u00e1c<\/strong><\/span><\/p>\n

1. Nh\u1eefng kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng, kho\u1ea3n cam k\u1ebft v\u00e0 nh\u1eefng th\u00f4ng tin t\u00e0i ch\u00ednh kh\u00e1c: \u2026\u2026\u2026\u2026<\/span><\/p>\n

2. Nh\u1eefng s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

3. Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan (ngo\u00e0i c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c thuy\u1ebft minh \u1edf c\u00e1c ph\u1ea7n tr\u00ean).<\/span><\/p>\n

4. Tr\u00ecnh b\u00e0y t\u00e0i s\u1ea3n, doanh thu, k\u1ebft qu\u1ea3 kinh doanh theo b\u1ed9 ph\u1eadn (theo l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c khu v\u1ef1c \u0111\u1ecba l\u00fd) theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 28 \u201cB\u00e1o c\u00e1o b\u1ed9 ph\u1eadn\u201d(1):.<\/span><\/p>\n

5. Th\u00f4ng tin so s\u00e1nh (nh\u1eefng thay \u0111\u1ed5i v\u1ec1 th\u00f4ng tin trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n tr\u01b0\u1edbc): \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..\u2026\u2026\u2026……………….\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

6. Nh\u1eefng th\u00f4ng tin kh\u00e1c. ……………………………………………………………………………………………….<\/span><\/p>\n

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

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

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u1eadp bi\u1ec3u l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u l\u00e0 c\u00e1 nh\u00e2n ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1.<\/em><\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/01\/2015. K\u1ebf to\u00e1n Centax xin g\u1eedi t\u1edbi c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u00ean \u0111\u00e2y l\u00e0 B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2015\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/01\/2015. K\u1ebf to\u00e1n Centax xin g\u1eedi t\u1edbi c\u00e1c b\u1ea1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18604,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2131],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17355"}],"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=17355"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17355\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18604"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17355"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}