{"id":25967,"date":"2016-12-18T00:46:55","date_gmt":"2016-12-18T00:46:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25967"},"modified":"2017-03-24T08:33:58","modified_gmt":"2017-03-24T08:33:58","slug":"ban-thuyet-minh-bao-cao-tai-chinh-mau-b09-dnn-theo-thong-tu-133-ap-dung-cho-doanh-nghiep-hoat-dong-lien-tuc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25967","title":{"rendered":"B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1eabu B09 – DNN theo th\u00f4ng t\u01b0 133 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c ."},"content":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1eabu B09 – DNN theo th\u00f4ng t\u01b0 133 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/h2>\n\n\n\n\n
\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:……………….<\/strong><\/span><\/p>\n

\u0110\u1ecba ch\u1ec9:…………………………..<\/strong><\/span><\/td>\n

M\u1eabu s\u1ed1 B09 – DNN<\/strong><\/span><\/td>\n<\/tr>\n
(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC<\/em><\/span><\/p>\n

ng\u00e0y 26\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

B\u1ea2N THUY\u1ebeT MINH B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/span><\/h2>\n

N\u0103m ….<\/em><\/span><\/p>\n

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

 <\/p>\n

I. \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/strong><\/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.\u00a0<\/span>\u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

6. Tuy\u00ean b\u1ed1 v\u1ec1 kh\u1ea3 n\u0103ng so s\u00e1nh th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (c\u00f3 so s\u00e1nh \u0111\u01b0\u1ee3c hay kh\u00f4ng, n\u1ebfu kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c ph\u1ea3i n\u00eau r\u00f5 l\u00fd do nh\u01b0 chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chia, t\u00e1ch doanh nghi\u1ec7p n\u1ebfu \u0111\u1ed9 d\u00e0i v\u1ec1 k\u1ef3 so s\u00e1nh…)<\/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<\/strong><\/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. Chu\u1ea9n m\u1ef1c v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/strong><\/span><\/h2>\n

Tuy\u00ean b\u1ed1 v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/span><\/p>\n

IV. C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng (chi ti\u1ebft theo c\u00e1c n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y n\u1ebfu c\u00f3 ph\u00e1t sinh)<\/strong><\/span><\/h2>\n

– T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u00e1p d\u1ee5ng trong k\u1ebf to\u00e1n.<\/span><\/p>\n

– Nguy\u00ean t\u1eafc chuy\u1ec3n \u0111\u1ed5i BCTC l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

– 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

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

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

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

– Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p 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

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

– 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

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

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

– Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed.<\/span><\/p>\n

V. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh <\/span><\/strong><\/h2>\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\u0110\u01a1n v\u1ecb t\u00ednh:……<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
1. Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/span><\/strong><\/td>\nCu\u1ed1i n\u0103m<\/span><\/strong><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/strong><\/td>\n<\/tr>\n
– Ti\u1ec1n m\u1eb7t \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– T\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u00a0\u00a0<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0C\u1ed9ng<\/strong><\/span><\/td>\n…………………….<\/span><\/td>\n…………………….<\/span><\/td>\n<\/tr>\n
2. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh\u00a0<\/em><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/strong><\/td>\n\u00a0\u0110\u1ea7u n\u0103m<\/strong><\/span><\/td>\n<\/tr>\n
a)Ch\u1ee9ng kho\u00e1n kinh doanh<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu;<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– T\u1ed5ng gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu;<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c;\u00a0<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
b) \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
c) D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/em><\/strong><\/span>(T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p, <\/em><\/strong><\/span>c\u00f3 th\u1ec3 thuy\u1ebft minh chi ti\u1ebft ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n)<\/em><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
a) Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ngTrong \u0111\u00f3: Ph\u1ea3i thu c\u1ee7a c\u00e1c b\u00ean li\u00ean qua<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
b) Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n\u00a0Trong \u0111\u00f3: Tr\u1ea3 tr\u01b0\u1edbc cho c\u00e1c b\u00ean li\u00ean quan<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
c) Ph\u1ea3i thu kh\u00e1c (Chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd):<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Ph\u1ea3i thu v\u1ec1 cho vay<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– T\u1ea1m \u1ee9ng<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Ph\u1ea3i thu kh\u00e1c<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
d) T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Ti\u1ec1n<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– H\u00e0ng t\u1ed3n kho;<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– TSC\u0110;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– T\u00e0i s\u1ea3n kh\u00e1c.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u0111) N\u1ee3 x\u1ea5u<\/span>(T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i thu,<\/span>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><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. H\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 141)<\/em><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
– H\u00e0ng \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/span><\/td>\n–<\/td>\n<\/td>\n<\/tr>\n
– Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Th\u00e0nh ph\u1ea9m<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– H\u00e0ng h\u00f3a;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u1ed9ng<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Trong \u0111\u00f3:<\/em><\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\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 g 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;ti\u00eau th\u1ee5;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Gi\u00e1 tr\u1ecb h\u00e0ng<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– Nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho \u1ee9 \u0111\u1ecdng, k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t.<\/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

5. T\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Chi ti\u1ebft t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p):<\/span><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n m\u1ee5c<\/span><\/strong><\/td>\n S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/span><\/strong><\/td>\nT\u0103ng trong n\u0103m<\/strong><\/span><\/td>\nGi\u1ea3m trong n\u0103m<\/strong><\/span><\/td>\nS\u1ed1 d\u01b0 cu\u1ed1i n\u0103m<\/strong><\/span><\/td>\n<\/tr>\n
A. TSC\u0110 h\u1eefu h\u00ecnh<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
Nguy\u00ean gi\u00e1<\/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
Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf<\/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
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n<\/tr>\n
B. TSC\u0110 v\u00f4 h\u00ecnh<\/strong><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n<\/tr>\n
Nguy\u00ean gi\u00e1<\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf<\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n<\/tr>\n
C. TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/strong><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n<\/tr>\n
Nguy\u00ean gi\u00e1<\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf<\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/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 d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 \u0111\u1ea3m b\u1ea3o kho\u1ea3n vay;<\/em><\/span><\/p>\n

\u00a0 – Nguy\u00ean gi\u00e1 TSC\u0110 cu\u1ed1i n\u0103m \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng;<\/em><\/span><\/p>\n

\u00a0 – Nguy\u00ean gi\u00e1 TSC\u0110 cu\u1ed1i n\u0103m ch\u1edd thanh l\u00fd;<\/em><\/span><\/p>\n

\u00a0 – \u0110\u1ed1i v\u1edbi TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh:<\/em><\/span><\/p>\n

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

6. T\u0103ng, gi\u1ea3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (Chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p):<\/em><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n m\u1ee5c<\/strong><\/span><\/td>\nS\u1ed1\u00a0<\/strong><\/span>\u0111\u1ea7u n\u0103m<\/strong><\/span><\/td>\nT\u0103ng\u00a0<\/strong><\/span>trong n\u0103m<\/strong><\/span><\/td>\nGi\u1ea3m\u00a0<\/strong><\/span>trong n\u0103m<\/strong><\/span><\/td>\nS\u1ed1\u00a0<\/strong><\/span>cu\u1ed1i n\u0103m<\/strong><\/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\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
– Nguy\u00ean gi\u00e1<\/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
– Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf<\/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
– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/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
b) B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef ch\u1edd t\u0103ng 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<\/tr>\n
– Nguy\u00ean gi\u00e1<\/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
– Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a B\u0110S\u0110T cho thu\u00ea\/TSC\u0110 chuy\u1ec3n sang B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1<\/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\u1ed5n th\u1ea5t do suy gi\u1ea3m gi\u00e1 tr\u1ecb<\/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
– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/em><\/span>\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 – Nguy\u00ean gi\u00e1 B\u0110S\u0110T \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn cho thu\u00ea ho\u1eb7c n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1;<\/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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
7. X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/strong><\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/strong><\/span><\/td>\n<\/tr>\n
– Mua s\u1eafm<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– XDCB<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– S\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0– C\u1ed9ng<\/strong><\/span><\/td>\n\u00a0……………………<\/td>\n\u00a0……………………<\/td>\n<\/tr>\n
8. T\u00e0i s\u1ea3n kh\u00e1c\u00a0<\/strong><\/td>\nCu\u1ed1i n\u0103m<\/strong><\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/strong><\/span><\/td>\n<\/tr>\n
– Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (chi ti\u1ebft ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p)<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
9. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/strong> (T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p, c\u00f3 th\u1ec3 thuy\u1ebft minh chi ti\u1ebft ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n) <\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/strong><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/strong><\/td>\n<\/tr>\n
a) Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1nTrong \u0111\u00f3: Ph\u1ea3i tr\u1ea3 c\u00e1c b\u00ean li\u00ean quan<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
b) Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc Trong \u0111\u00f3: Nh\u1eadn tr\u01b0\u1edbc c\u1ee7a c\u00e1c b\u00ean li\u00ean quan<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
c) Ph\u1ea3i tr\u1ea3 kh\u00e1c (Chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd):<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
+\u00a0 T\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
+ C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
+ C\u00e1c kho\u1ea3n kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
d) N\u1ee3 qu\u00e1 h\u1ea1n ch\u01b0a thanh to\u00e1n<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n
10. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/span><\/strong><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/strong><\/td>\n\n

S\u1ed1 ph\u1ea3i n\u1ed9p<\/span><\/strong><\/p>\n

trong n\u0103m<\/span><\/strong><\/p>\n<\/td>\n

\n

S\u1ed1 \u0111\u00e3 th\u1ef1c <\/span><\/strong><\/p>\n

n\u1ed9p trong n\u0103m<\/span><\/strong><\/p>\n<\/td>\n

Cu\u1ed1i n\u0103m<\/span><\/strong><\/td>\n<\/tr>\n
– Chi ti\u1ebft cho t\u1eebng lo\u1ea1i thu\u1ebf<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u1ed9ng<\/span><\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n
\u00a011. Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m\u00a0\u00a0<\/strong><\/span><\/td>\nTrong n\u0103m<\/strong><\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/strong><\/span><\/td>\n<\/tr>\n
<\/td>\n<\/td>\nT\u0103ng\u00a0\u00a0<\/strong><\/span><\/td>\nGi\u1ea3m<\/strong><\/span><\/td>\n<\/td>\n<\/tr>\n
a) Vay ng\u1eafn h\u1ea1n<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Trong \u0111\u00f3: Vay t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
b) Vay d\u00e0i h\u1ea1n<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Trong \u0111\u00f3:Vay t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
c) C\u00e1c kho\u1ea3n n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Trong \u0111\u00f3 N\u1ee3 thu\u00ea t\u00e0i ch\u00ednh t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u1ed9ng<\/span><\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n
12. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/strong><\/td>\nCu\u1ed1i n\u0103m<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n
– D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u1ed9ng<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

13. 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

 <\/p>\n\n\n\n\n\n\n\n\n\n
N\u1ed9i dung<\/strong><\/span><\/td>\nC\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/td>\n<\/tr>\n
V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/td>\nTh\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/strong><\/span><\/td>\nV\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu <\/strong><\/span><\/td>\nC\u1ed5 phi\u1ebfu qu\u1ef9 <\/strong><\/span><\/td>\nCh\u00eanh l\u1ec7ch\u00a0<\/strong><\/span>t\u1ef7 gi\u00e1<\/strong><\/span><\/td>\nLNST \u00a0ch\u01b0a ph\u00e2n ph\u1ed1i v\u00e0 c\u00e1c qu\u1ef9<\/strong><\/span><\/td>\nC\u1ed9ng<\/strong><\/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>\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
T\u0103ng v\u1ed1n trong n\u0103m<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Gi\u1ea3m v\u1ed1n trong n\u0103m<\/span><\/td>\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<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

– Thuy\u1ebft minh v\u00e0 gi\u1ea3i tr\u00ecnh kh\u00e1c v\u1ec1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (nguy\u00ean nh\u00e2n bi\u1ebfn \u0111\u1ed9ng v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c).<\/span><\/p>\n\n\n\n\n
14. C\u00e1c kho\u1ea3n m\u1ee5c ngo\u00e0i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/em><\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
a) T\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i:<\/span>(Chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i v\u00e0 c\u00e1c th\u00f4ng tin quan tr\u1ecdng kh\u00e1c \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i ch\u1ee7 y\u1ebfu)<\/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.<\/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.<\/span><\/p>\n

c) Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i: (Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7).<\/span><\/p>\n

d) N\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd.<\/span><\/p>\n

\u0111) Th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t, ph\u1ea3i thu v\u1ec1 l\u00e3i tr\u1ea3 ch\u1eadm, … 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><\/p>\n

e) C\u00e1c th\u00f4ng tin kh\u00e1c v\u1ec1 c\u00e1c kho\u1ea3n m\u1ee5c ngo\u00e0i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

15. Thuy\u1ebft minh v\u1ec1 c\u00e1c b\u00ean li\u00ean quan <\/em><\/strong>(danh s\u00e1ch c\u00e1c b\u00ean li\u00ean quan, giao d\u1ecbch v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c v\u1ec1 c\u00e1c b\u00ean li\u00ean quan ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf c\u00e1c n\u1ed9i dung n\u00eau tr\u00ean)<\/span><\/p>\n

16. Ngo\u00e0i c\u00e1c n\u1ed9i dung \u0111\u00e3 tr\u00ecnh b\u00e0y tr\u00ean, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh, thuy\u1ebft minh c\u00e1c th\u00f4ng tin kh\u00e1c n\u1ebfu th\u1ea5y c\u1ea7n thi\u1ebft<\/em><\/strong><\/span><\/p>\n

VI. 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 <\/span><\/h2>\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<\/em><\/strong>\u0110\u01a1n v\u1ecb t\u00ednh:………….<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
1. T\u1ed5ng doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/strong><\/td>\nN\u0103m nay<\/span><\/strong><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/strong><\/td>\n<\/tr>\n
a) Doanh thu<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Doanh thu b\u00e1n h\u00e0ng h\u00f3a<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Doanh thu b\u00e1n th\u00e0nh ph\u1ea9m<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Doanh thu kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u1ed9ng<\/span><\/strong><\/td>\n\u00a0……………………<\/td>\n\u00a0……………………<\/td>\n<\/tr>\n
b) Doanh thu t\u1eeb c\u00e1c b\u00ean li\u00ean quan (chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng)<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
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;\u00a0Kh\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<\/span><\/strong><\/td>\nN\u0103m nay<\/span><\/strong><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/strong><\/td>\n<\/tr>\n
– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u1ed9ng<\/span><\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/strong><\/td>\nN\u0103m nay<\/span><\/strong><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/strong><\/td>\n<\/tr>\n
– Gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Gi\u00e1 v\u1ed1n c\u1ee7a d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Gi\u00e1 v\u1ed1n kh\u00e1c;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u00e1c kho\u1ea3n ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u1ed9ng<\/span><\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/strong><\/td>\nN\u0103m nay<\/span><\/strong><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/strong><\/td>\n<\/tr>\n
– L\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n cho vay;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– L\u00e3i b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– L\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm,\u00a0<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– chi\u1ebft kh\u1ea5u thanh to\u00e1n;<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– C\u1ed9ng<\/span><\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

VII. 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<\/strong><\/span><\/h2>\n\n\n\n
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: 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<\/tbody>\n<\/table>\n

VIII. Nh\u1eefng th\u00f4ng tin kh\u00e1c<\/strong><\/span><\/h2>\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:<\/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:<\/span><\/p>\n

3. 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):\u00a0<\/span><\/p>\n

4. Th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:\u00a0<\/span><\/p>\n

5. Nh\u1eefng th\u00f4ng tin 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 \u00a0 \u00a0 \u00a0 \u00a0L\u1eadp, ng\u00e0y … th\u00e1ng … n\u0103m …<\/em><\/span><\/p>\n\n\n\n\n
NG\u01af\u1edcI L\u1eacP BI\u1ec2U<\/strong><\/span><\/td>\nK\u1ebe TO\u00c1N TR\u01af\u1edeNG<\/strong><\/span><\/td>\nNG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT<\/strong><\/span><\/td>\n<\/tr>\n
(K\u00fd, h\u1ecd t\u00ean)<\/em><\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean) <\/em><\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

 <\/p>\n

\u00a0 Ghi ch\u00fa:<\/em><\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0 \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i ghi r\u00f5 s\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u00ean \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

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

 <\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1eabu B09 – DNN theo th\u00f4ng t\u01b0 133 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c .<\/span><\/h2>\n

M\u1eddi c\u00e1c b\u1ea1n t\u1ea3i H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 \u00a0133\/2016\/TT-BTC\u00a0\u1edf ph\u1ea7n \u201d T\u1ea3i File<\/strong><\/span>\u201d ph\u00eda d\u01b0\u1edbi.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133 \u2013 M\u1eabu s\u1ed1 B09 \u2013 DNSN.<\/a><\/span><\/p>\n

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u2013 M\u1eabu s\u1ed1 B01a \u2013 DNN theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a Doanh nghi\u1ec7p si\u00eau nh\u1ecf m\u1eabu B01 \u2013 DNSN theo th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":28097,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3461],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25967"}],"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=25967"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25967\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/28097"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25967"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}