{"id":26052,"date":"2016-11-15T02:09:59","date_gmt":"2016-11-15T02:09:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26052"},"modified":"2016-11-15T02:11:20","modified_gmt":"2016-11-15T02:11:20","slug":"noi-dung-va-phuong-phap-lap-cac-chi-tieu-trong-bao-cao-tinh-hinh-tai-chinh-doi-voi-doanh-nghiep-dap-ung-gia-dinh-hoat-dong-lien-tuc-theo-thong-tu-133-mau-b01b-dnn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26052","title":{"rendered":"N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 133 – M\u1eabu B01b – DNN."},"content":{"rendered":"
\"\"<\/a>

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh _ K\u1ebf to\u00e1n Thu\u1ebf Centax<\/p><\/div>\n

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 Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 133 – M\u1eabu B01b – DNN.<\/span><\/h2>\n

a) T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 100)<\/em><\/strong><\/span><\/h2>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n, h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1ec3 b\u00e1n hay s\u1eed d\u1ee5ng trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

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

– Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (M\u00e3 s\u1ed1 110)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK 111, 112, s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 1281 (chi ti\u1ebft c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c kh\u00f4ng qu\u00e1 3 th\u00e1ng) v\u00e0 TK 1288 (chi ti\u1ebft c\u00e1c kho\u1ea3n \u0111\u1ee7 ti\u00eau chu\u1ea9n ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n).<\/span><\/p>\n

Ngo\u00e0i ra, trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o, n\u1ebfu nh\u1eadn th\u1ea5y c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n th\u00ec k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau n\u00e0y. C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u00f3 th\u1ec3 bao g\u1ed3m: K\u1ef3 phi\u1ebfu ng\u00e2n h\u00e0ng, t\u00edn phi\u1ebfu kho b\u1ea1c, \u2026<\/span><\/p>\n

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

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

– \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 120)<\/em><\/strong><\/span><\/h3>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n (sau khi \u0111\u00e3 tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh), bao g\u1ed3m: Ch\u1ee9ng kho\u00e1n kinh doanh, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d (M\u00e3 s\u1ed1 110), c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho vay \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c\u201d (M\u00e3 s\u1ed1 133).<\/span><\/p>\n

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

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

\u00a0 \u00a0 Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (n\u1eafm gi\u1eef v\u1edbi m\u1ee5c \u0111\u00edch ch\u1edd t\u0103ng gi\u00e1 \u0111\u1ec3 b\u00e1n ra ki\u1ebfm l\u1eddi). Ch\u1ec9 ti\u00eau n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m c\u1ea3 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ee9ng kho\u00e1n h\u00f3a, v\u00ed d\u1ee5 nh\u01b0 th\u01b0\u01a1ng phi\u1ebfu, h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n, h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i\u2026 n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 121.<\/span><\/p>\n

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

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u1ee7a c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 2291 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

+ \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 123)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n n\u1ee3 kh\u00e1c. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d (M\u00e3 s\u1ed1 110), c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho vay \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c\u201d (M\u00e3 s\u1ed1 133).<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 1281, 1288.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 130)<\/em><\/strong><\/span><\/h3>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n, ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c, t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd (sau khi \u0111\u00e3 tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i).<\/span><\/p>\n

\u00a0M\u00e3 s\u1ed1 130 = M\u00e3 s\u1ed1 131 + M\u00e3 s\u1ed1 132 + M\u00e3 s\u1ed1 133 + M\u00e3 s\u1ed1 134 + M\u00e3 s\u1ed1 135<\/span><\/p>\n

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

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

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

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 mua t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 v\u00e0 doanh nghi\u1ec7p s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 331 m\u1edf theo t\u1eebng ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

+ Ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 133)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Ph\u1ea3i thu v\u1ec1 cho vay ng\u1eafn h\u1ea1n; ph\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n kh\u00e1c ngo\u00e0i kho\u1ea3n ph\u1ea3i thu v\u1ec1 v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf ch\u1ec9 ti\u00eau \u201cV\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d (M\u00e3 s\u1ed1 213); c\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9; ph\u1ea3i thu v\u1ec1 ti\u1ec1n l\u00e3i, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia; c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng; c\u00e1c kho\u1ea3n c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, cho m\u01b0\u1ee3n t\u1ea1m th\u1eddi,\u2026 m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n thu h\u1ed3i.<\/span><\/p>\n

Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n kh\u00e1c trong ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n kh\u00e1c trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c\u201d (M\u00e3 s\u1ed1 415) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a c\u00e1c TK 1288 (chi ti\u1ebft cho vay), 1368, 1386, 1388, 334, 338, 141.<\/span><\/p>\n

\u00a0 + T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd (M\u00e3 s\u1ed1 134)<\/em><\/span><\/p>\n

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

+ D\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i (M\u00e3 s\u1ed1 135)<\/em><\/span><\/p>\n

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

– H\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 140)<\/em><\/strong><\/span><\/h3>\n

\u00a0 \u00a0 \u00a0L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho d\u1ef1 tr\u1eef cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho) \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0M\u00e3 s\u1ed1 140 = M\u00e3 s\u1ed1 141 + M\u00e3 s\u1ed1 142.<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c lu\u00e2n chuy\u1ec3n trong v\u00f2ng th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK 151, 152, 153, 154, 155, 156, 157.<\/span><\/p>\n

\u00a0+ D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 142)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 2294 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

– T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 150)<\/em><\/strong><\/span><\/h3>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c.<\/span><\/p>\n

M\u00e3 s\u1ed1 150 = M\u00e3 s\u1ed1 151 + M\u00e3 s\u1ed1 152.+ Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (M\u00e3 s\u1ed1 151)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i \u0111\u1ebfn cu\u1ed1i n\u0103m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 133.<\/span><\/p>\n

+ T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 152)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng qu\u00e1 12 th\u00e1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, g\u1ed3m chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i thu Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

S\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a c\u00e1c TK 242, 333.<\/span><\/p>\n

b) T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 200)<\/em><\/strong><\/span><\/h2>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n l\u00e0 c\u00e1c t\u00e0i s\u1ea3n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c s\u1eed d\u1ee5ng tr\u00ean 12 th\u00e1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c.<\/span><\/p>\n

M\u00e3 s\u1ed1 200 = M\u00e3 s\u1ed1 210 + M\u00e3 s\u1ed1 220 + M\u00e3 s\u1ed1 230 + M\u00e3 s\u1ed1 240 + M\u00e3 s\u1ed1 250 + M\u00e3 s\u1ed1 260.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 210)<\/em><\/span><\/strong><\/h3>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n, v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i).<\/span><\/p>\n

M\u00e3 s\u1ed1 210 = M\u00e3 s\u1ed1 211 + M\u00e3 s\u1ed1 212 + M\u00e3 s\u1ed1 213 + M\u00e3 s\u1ed1 214 + M\u00e3 s\u1ed1 215.<\/span><\/p>\n

\u00a0+ Ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng (M\u00e3 s\u1ed1 211)<\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 131 m\u1edf theo t\u1eebng kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

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

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 mua t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 v\u00e0 doanh nghi\u1ec7p s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 trong th\u1eddi h\u1ea1n tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 331 m\u1edf theo t\u1eebng ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

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

Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 ghi tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh \u0111\u00e3 giao cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

Khi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p c\u1ee7a to\u00e0n doanh nghi\u1ec7p, ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau \u201cPh\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh\u201d (M\u00e3 s\u1ed1 423) ho\u1eb7c ch\u1ec9 ti\u00eau “V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu” (M\u00e3 s\u1ed1 511) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi ti\u1ebft ph\u1ea7n v\u1ed1n nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 1361.<\/span><\/p>\n

+ Ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 214)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Ph\u1ea3i thu d\u00e0i h\u1ea1n v\u1ec1 cho vay, ph\u1ea3i thu n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n kh\u00e1c ngo\u00e0i kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf ch\u1ec9 ti\u00eau \u201cV\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d (M\u00e3 s\u1ed1 213), ph\u1ea3i thu v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9; c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng, c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, cho m\u01b0\u1ee3n\u2026m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n thu h\u1ed3i.<\/span><\/p>\n

Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n trong ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c\u201d (M\u00e3 s\u1ed1 424) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a c\u00e1c TK 1288 (chi ti\u1ebft cho vay), 1368, 1386, 1388, 334, 338, 141.<\/span><\/p>\n

+ D\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i (M\u00e3 s\u1ed1 215)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

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

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (M\u00e3 s\u1ed1 220)<\/em><\/strong><\/span><\/h3>\n

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

M\u00e3 s\u1ed1 220 = M\u00e3 s\u1ed1 221 + M\u00e3 s\u1ed1 222.<\/span><\/p>\n

+ Nguy\u00ean gi\u00e1 (M\u00e3 s\u1ed1 221)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 211.<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 222)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh lu\u1ef9 k\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a c\u00e1c TK 2141, 2142, 2143 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

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

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

M\u00e3 s\u1ed1 230 = M\u00e3 s\u1ed1 231 + M\u00e3 s\u1ed1 232.<\/span><\/p>\n

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

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 c\u1ee7a c\u00e1c lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o sau khi \u0111\u00e3 tr\u1eeb s\u1ed1 t\u1ed5n th\u1ea5t do suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 217.<\/span><\/p>\n

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

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 d\u00f9ng \u0111\u1ec3 cho thu\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 2147 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

\u00a0 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (M\u00e3 s\u1ed1 240)<\/em><\/strong><\/span><\/h3>\n

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

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 241.<\/span><\/p>\n

\u00a0– \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 250)<\/em><\/strong><\/span><\/h3>\n

\u00a0L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n (sau khi tr\u1eeb \u0111i kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c) t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n d\u00e0i h\u1ea1n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 250 = M\u00e3 s\u1ed1 251 + M\u00e3 s\u1ed1 252 + M\u00e3 s\u1ed1 253.<\/span><\/p>\n

+ \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 251)<\/em><\/span><\/p>\n

\u00a0 \u00a0 Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c.<\/span><\/p>\n

\u00a0 \u00a0 S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 228.<\/span><\/p>\n

+\u00a0 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 252)<\/em><\/span><\/p>\n

\u00a0 \u00a0 \u00a0Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c do \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 2292 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).\u00a0<\/span><\/p>\n

+ \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 253)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n n\u1ee3 kh\u00e1c. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho vay \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c\u201d (M\u00e3 s\u1ed1 214).<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a c\u00e1c TK 1281, 1288.<\/span><\/p>\n

– T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 260)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o nh\u01b0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0i h\u1ea1n (n\u1ebfu c\u00f3) ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean.<\/span><\/p>\n

Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u00e1i ph\u00e2n lo\u1ea1i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n th\u00e0nh chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 242, 333.<\/span><\/p>\n

– T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n (M\u00e3 s\u1ed1 300)<\/em><\/strong><\/span><\/h3>\n

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

M\u00e3 s\u1ed1 300 = M\u00e3 s\u1ed1 100 + M\u00e3 s\u1ed1 200.<\/span><\/p>\n

c) N\u1ee3 ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 400)<\/em><\/strong><\/span><\/h2>\n

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

M\u00e3 s\u1ed1 400 = M\u00e3 s\u1ed1 410 + M\u00e3 s\u1ed1 420.<\/span><\/p>\n

– N\u1ee3 ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 410)<\/em><\/strong><\/span><\/h3>\n

\u00a0 L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c d\u01b0\u1edbi m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: C\u00e1c kho\u1ea3n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n, ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ng\u1eafn h\u1ea1n, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n \u2026\u00a0 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

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

+ Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 411)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 331 m\u1edf cho t\u1eebng ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

+ Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 412)<\/em><\/span><\/p>\n

\u00a0Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua \u1ee9ng tr\u01b0\u1edbc \u0111\u1ec3 mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc).<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 131 m\u1edf cho t\u1eebng kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

+ Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (M\u00e3 s\u1ed1 413)<\/em><\/span><\/p>\n

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

+ Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 414)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh nghi\u1ec7p c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 334.<\/span><\/p>\n

+ Ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 415)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, ngo\u00e0i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c, nh\u01b0: Chi ph\u00ed ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n kh\u00e1c ngo\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf ch\u1ec9 ti\u00eau \u201cPh\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh\u201d (M\u00e3 s\u1ed1 423), doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ng\u1eafn h\u1ea1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n th\u1eeba ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n, c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho c\u01a1 quan BHXH, KPC\u0110, c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ng\u1eafn h\u1ea1n\u2026<\/span><\/p>\n

Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n trong ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c\u201d (M\u00e3 s\u1ed1 133) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a c\u00e1c TK 335, 3368, 338, 1388.<\/span><\/p>\n

\u00a0+ Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 416)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n doanh nghi\u1ec7p \u0111i vay k\u1ec3 c\u1ea3 vay d\u01b0\u1edbi h\u00ecnh th\u01b0c sphats h\u00e0nh tr\u00e1i phi\u1ebfu, c\u00f2n n\u1ee3 c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c, c\u00f4ng ty t\u00e0i ch\u00ednh v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 341.<\/span><\/p>\n

+ D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 417)<\/em><\/span><\/p>\n

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

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 352.<\/span><\/p>\n

\u00a0+ Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (M\u00e3 s\u1ed1 418)<\/em><\/span><\/p>\n

\u00a0Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i, Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 353.<\/span><\/p>\n

– N\u1ee3 d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 420)<\/em><\/strong><\/span><\/h3>\n

\u00a0 \u00a0 L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u1ee3 c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean ho\u1eb7c tr\u00ean m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n, ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc d\u00e0i h\u1ea1n, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c, vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n v\u00e0 qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 420 = M\u00e3 s\u1ed1 421 + M\u00e3 s\u1ed1 422 + M\u00e3 s\u1ed1 423 + M\u00e3 s\u1ed1 424 + M\u00e3 s\u1ed1 425 + M\u00e3 s\u1ed1 426 + M\u00e3 s\u1ed1 427.<\/span><\/p>\n

\u00a0+ Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 421)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 331 m\u1edf cho t\u1eebng ng\u01b0\u1eddi b\u00e1n.\u00a0<\/span><\/p>\n

\u00a0+ Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 422)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua \u1ee9ng tr\u01b0\u1edbc \u0111\u1ec3 mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 th\u1eddi h\u1ea1n doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p l\u00e0 tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc).<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 131 m\u1edf chi ti\u1ebft cho t\u1eebng kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

+ Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh (M\u00e3 s\u1ed1 423)<\/span><\/p>\n

T\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n c\u1ea5p v\u00e0 quy \u0111\u1ecbnh cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn kho\u1ea3n v\u1ed1n do doanh nghi\u1ec7p c\u1ea5p v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y ho\u1eb7c ch\u1ec9 ti\u00eau \u201cV\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d (M\u00e3 s\u1ed1 511).<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u1ec1 v\u1ed1n kinh doanh.<\/span><\/p>\n

Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p to\u00e0n doanh nghi\u1ec7p, ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau \u201cV\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d (M\u00e3 s\u1ed1 213) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o chi ti\u1ebft s\u1ed1 d\u01b0 C\u00f3 TK 3361.<\/span><\/p>\n

+ Ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 424)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, ngo\u00e0i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c, nh\u01b0: Chi ph\u00ed ph\u1ea3i tr\u1ea3, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c ngo\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh, doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n d\u00e0i h\u1ea1n, c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 d\u00e0i h\u1ea1n\u2026<\/span><\/p>\n

Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n trong ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n kh\u00e1c \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c\u201d (M\u00e3 s\u1ed1 214) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a c\u00e1c TK 335, 3368, 338, 1388.<\/span><\/p>\n

+ Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 425)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh nghi\u1ec7p vay, n\u1ee3 c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c, c\u00f4ng ty t\u00e0i ch\u00ednh v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c, gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i theo m\u1ec7nh gi\u00e1 m\u00e0 b\u1eaft bu\u1ed9c ng\u01b0\u1eddi ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong t\u01b0\u01a1ng lai c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Ti\u1ec1n vay ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh…<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u00e1c TK 341, 4111 (chi ti\u1ebft lo\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3).<\/span><\/p>\n

+ D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 426)<\/em><\/span><\/p>\n

\u00a0 \u00a0Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n d\u1ef1 ki\u1ebfn ph\u1ea3i tr\u1ea3 sau 12 th\u00e1ng ho\u1eb7c sau m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng ti\u1ebfp theo t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, d\u1ef1 ph\u00f2ng t\u00e1i c\u01a1 c\u1ea5u, c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ec3 s\u1eeda ch\u1eefa TSC\u0110 \u0111\u1ecbnh k\u1ef3, chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng tr\u00edch tr\u01b0\u1edbc\u2026 C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh, ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian ph\u1ea3i tr\u1ea3, gi\u00e1 tr\u1ecb ph\u1ea3i tr\u1ea3 v\u00e0 doanh nghi\u1ec7p ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb nh\u00e0 cung c\u1ea5p.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 352.<\/span><\/p>\n

+ Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (M\u00e3 s\u1ed1 427)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ch\u01b0a s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 356.<\/span><\/p>\n

d) V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 500)<\/em><\/strong><\/span><\/h2>\n

\u00a0 \u00a0 <\/strong>\u00a0L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n v\u1ed1n kinh doanh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, nh\u01b0: V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, c\u1ed5 phi\u1ebfu qu\u1ef9, c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n

M\u00e3 s\u1ed1 500 = M\u00e3 s\u1ed1 511 + M\u00e3 s\u1ed1 512 + M\u00e3 s\u1ed1 513 + M\u00e3 s\u1ed1 514 + M\u00e3 s\u1ed1 515 + M\u00e3 s\u1ed1 516 + M\u00e3 s\u1ed1 517<\/span><\/p>\n

– V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 511)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u00e0o doanh nghi\u1ec7p (\u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3n \u00e1nh v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng theo m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu) t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ch\u1ec9 ti\u00eau n\u00e0y c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p n\u1ebfu doanh nghi\u1ec7p quy \u0111\u1ecbnh \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn v\u00e0o TK 411.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 4111.<\/span><\/p>\n

– Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (M\u00e3 s\u1ed1 512)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 4112. N\u1ebfu TK 4112 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

– V\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 513)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 TK 4118.<\/span><\/p>\n

– C\u1ed5 phi\u1ebfu qu\u1ef9 (M\u00e3 s\u1ed1 514)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu qu\u1ef9 hi\u1ec7n c\u00f3 \u1edf th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 419 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (M\u00e3 s\u1ed1 515)<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng \u0111\u1ed3ng ti\u1ec1n kh\u00e1c \u0110\u1ed3ng Vi\u1ec7t Nam l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

– C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 516)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ch\u01b0a s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 TK 418.<\/span><\/p>\n

– L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (M\u00e3 s\u1ed1 517)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i (ho\u1eb7c l\u1ed7) sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 421. Tr\u01b0\u1eddng h\u1ee3p TK 421 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

– T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n (M\u00e3 s\u1ed1 600)<\/em><\/strong><\/span><\/h3>\n

Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 c\u00e1c ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 600 = M\u00e3 s\u1ed1 400 + M\u00e3 s\u1ed1 500.<\/span><\/p>\n\n\n\n
Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng T\u00e0i s\u1ea3n<\/span>M\u00e3 s\u1ed1 300\u201d<\/span><\/td>\n=<\/span><\/td>\nCh\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng Ngu\u1ed3n v\u1ed1n<\/span>M\u00e3 s\u1ed1 600\u201d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 133 – M\u1eabu B01b – DNN.<\/strong><\/span><\/h2>\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

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t VND theo Th\u00f4ng t\u01b0 133 \u2013 TK 111.<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng VND theo Th\u00f4ng t\u01b0 133 \u2013 TK 112.<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 133 \u2013 TK 121.<\/a><\/span><\/p>\n

\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":27322,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3487],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26052"}],"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=26052"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26052\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27322"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26052"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}