{"id":26063,"date":"2016-12-19T03:50:31","date_gmt":"2016-12-19T03:50:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26063"},"modified":"2016-12-19T03:52:12","modified_gmt":"2016-12-19T03:52:12","slug":"phuong-phap-lap-cac-chi-tieu-luong-tien-tu-hoat-dong-kinh-doanh-theo-phuong-phap-gian-tiep-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26063","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016 – 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 thu\u1ebf Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc l\u1eadp: <\/strong><\/span><\/h2>\n

Theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp, c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc h\u1ebft b\u1eb1ng c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u1ecfi \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c kh\u00f4ng ph\u1ea3i b\u1eb1ng ti\u1ec1n, c\u00e1c thay \u0111\u1ed5i trong k\u1ef3 c\u1ee7a h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c kho\u1ea3n m\u00e0 \u1ea3nh h\u01b0\u1edfng v\u1ec1 ti\u1ec1n c\u1ee7a ch\u00fang l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, g\u1ed3m:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng b\u1eb1ng ti\u1ec1n, nh\u01b0: Kh\u1ea5u hao TSC\u0110, B\u0110S\u0110T, d\u1ef1 ph\u00f2ng…<\/span><\/p>\n

– C\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 kh\u00f4ng b\u1eb1ng ti\u1ec1n, nh\u01b0 l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, nh\u01b0: L\u00e3i, l\u1ed7 v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia…;<\/span><\/p>\n

– Chi ph\u00ed l\u00e3i vay \u0111\u00e3 ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3.<\/span><\/p>\n

– Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ti\u1ebfp t\u1ee5c v\u1edbi s\u1ef1 thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n thu, chi kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, nh\u01b0:<\/span><\/p>\n

+ C\u00e1c thay \u0111\u1ed5i trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a kho\u1ea3n m\u1ee5c h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (tr\u1eeb l\u00e3i vay ph\u1ea3i tr\u1ea3, thu\u1ebf TNDN ph\u1ea3i n\u1ed9p);<\/span><\/p>\n

+ C\u00e1c thay \u0111\u1ed5i c\u1ee7a chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc;<\/span><\/p>\n

+ C\u00e1c thay \u0111\u1ed5i c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh;<\/span><\/p>\n

+ L\u00e3i ti\u1ec1n vay \u0111\u00e3 tr\u1ea3;<\/span><\/p>\n

+ Thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p;<\/span><\/p>\n

+ Ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

+ Ti\u1ec1n chi kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3<\/span><\/strong><\/h2>\n

– L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (M\u00e3 s\u1ed1 01)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (M\u00e3 s\u1ed1 50) tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u n\u00e0y l\u00e0 s\u1ed1 \u00e2m (tr\u01b0\u1eddng h\u1ee3p l\u1ed7) th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh cho c\u00e1c kho\u1ea3n (M\u00e3 s\u1ed1 02)<\/em><\/strong><\/span><\/h3>\n

M\u00e3 s\u1ed1 02 = M\u00e3 s\u1ed1 03 + M\u00e3 s\u1ed1 04 + M\u00e3 s\u1ed1 05 + M\u00e3 s\u1ed1 06 + M\u00e3 s\u1ed1 07 + M\u00e3 s\u1ed1 08.<\/span><\/p>\n

\u00a0+ Kh\u1ea5u hao TSC\u0110 v\u00e0 B\u0110S\u0110T (M\u00e3 s\u1ed1 03)<\/em><\/span><\/p>\n

(+) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00f3c t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c s\u1ed1 kh\u1ea5u hao c\u00f2n n\u1eb1m trong h\u00e0ng t\u1ed3n kho v\u00e0 s\u1ed1 kh\u1ea5u hao \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3: Ch\u1ec9 ti\u00eau \u201cKh\u1ea5u hao TSC\u0110 v\u00e0 B\u0110S\u0110T\u201d ch\u1ec9 bao g\u1ed3m\u00a0s\u1ed1 kh\u1ea5u hao \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3; Ch\u1ec9 ti\u00eau \u201cT\u0103ng, gi\u1ea3m h\u00e0ng t\u1ed3n kho\u201d kh\u00f4ng bao g\u1ed3m\u00a0s\u1ed1 kh\u1ea5u hao n\u1eb1m trong gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 (ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3);<\/span><\/p>\n

(+) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 b\u00f3c t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c s\u1ed1 kh\u1ea5u hao c\u00f2n n\u1eb1m trong h\u00e0ng t\u1ed3n kho v\u00e0 s\u1ed1 kh\u1ea5u hao \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc: Ch\u1ec9 ti\u00eau \u201cKh\u1ea5u hao TSC\u0110 v\u00e0 B\u0110S\u0110T\u201d bao g\u1ed3m s\u1ed1 kh\u1ea5u hao \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng v\u1edbi s\u1ed1 kh\u1ea5u hao li\u00ean quan \u0111\u1ebfn h\u00e0ng t\u1ed3n kho ch\u01b0a ti\u00eau th\u1ee5; Ch\u1ec9 ti\u00eau \u201cT\u0103ng, gi\u1ea3m h\u00e0ng t\u1ed3n kho\u201d bao g\u1ed3m c\u1ea3 s\u1ed1 kh\u1ea5u hao TSC\u0110 n\u1eb1m trong gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 (ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3).<\/span><\/p>\n

\u00a0 \u00a0Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb kh\u1ecfi B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 s\u1ed1 kh\u1ea5u hao n\u1eb1m trong gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang, s\u1ed1 hao m\u00f2n \u0111\u00e3 ghi gi\u1ea3m qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110, gi\u1ea3m Qu\u1ef9 ph\u00e1t tri\u1ec3n KH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 ph\u00e1t sinh trong k\u1ef3. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng (+) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau “L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf”.<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng (M\u00e3 s\u1ed1 04)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c tr\u00edch l\u1eadp, ho\u00e0n nh\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u1ebfn c\u00e1c lu\u1ed3ng ti\u1ec1n trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i) v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng (+) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d n\u1ebfu t\u1ed5ng s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng l\u1edbn h\u01a1n t\u1ed5ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d n\u1ebfu t\u1ed5ng s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng nh\u1ecf h\u01a1n t\u1ed5ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

+ L\u00e3i\/l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (M\u00e3 s\u1ed1 05)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh l\u00e3i (ho\u1eb7c l\u1ed7) ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o ch\u00eanh l\u1ec7ch s\u1ed1 ph\u00e1t sinh C\u00f3 v\u00e0 ph\u00e1t sinh N\u1ee3 TK 413 sau khi \u0111\u1ed1i chi\u1ebfu s\u1ed5 k\u1ebf to\u00e1n TK 515 (chi ti\u1ebft l\u00e3i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7) ho\u1eb7c TK 635 (chi ti\u1ebft l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7).<\/span><\/p>\n

S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d, n\u1ebfu c\u00f3 l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ho\u1eb7c \u0111\u01b0\u1ee3c c\u1ed9ng (+) v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d, n\u1ebfu c\u00f3 l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n

+ L\u00e3i\/l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 (M\u00e3 s\u1ed1 06)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 l\u00e3i, l\u1ed7 ph\u00e1t sinh trong k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, g\u1ed3m:\u00a0<\/span><\/p>\n

(+) L\u00e3i, l\u1ed7 t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T, kho\u1ea3n t\u1ed5n th\u1ea5t B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1;<\/span><\/p>\n

(+) L\u00e3i, l\u1ed7 t\u1eeb vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 mang \u0111i g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span><\/p>\n

(+) L\u00e3i, l\u1ed7 t\u1eeb vi\u1ec7c b\u00e1n, thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (kh\u00f4ng bao g\u1ed3m\u00a0l\u00e3i, l\u1ed7 mua b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh), nh\u01b0: \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft; C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n;<\/span><\/p>\n

(+) Kho\u1ea3n t\u1ed5n th\u1ea5t ho\u1eb7c ho\u00e0n nh\u1eadp t\u1ed5n th\u1ea5t c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n;<\/span><\/p>\n

(+) L\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 515, 711, 632, 635, 811 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan (chi ti\u1ebft ph\u1ea7n l\u00e3i, l\u1ed7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0) trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d n\u1ebfu ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u00f3 l\u00e3i thu\u1ea7n v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026); ho\u1eb7c \u0111\u01b0\u1ee3c c\u1ed9ng (+) v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d, n\u1ebfu ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u00f3 l\u1ed7 thu\u1ea7n.<\/span><\/p>\n

+ Chi ph\u00ed l\u00e3i vay (M\u00e3 s\u1ed1 07)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay \u0111\u00e3 ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n TK 635 (chi ti\u1ebft chi ph\u00ed l\u00e3i vay k\u1ef3 b\u00e1o c\u00e1o) sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u00e3i vay\u201d trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d.<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c (M\u00e3 s\u1ed1 08)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 trong k\u1ef3. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n TK 356.<\/span><\/p>\n

S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d n\u1ebfu trong k\u1ef3 tr\u00edch l\u1eadp th\u00eam c\u00e1c Qu\u1ef9 ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb kh\u1ecfi ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d n\u1ebfu trong k\u1ef3 ho\u00e0n nh\u1eadp c\u00e1c qu\u1ef9.<\/span><\/p>\n

– L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng (M\u00e3 s\u1ed1 09)<\/em><\/strong><\/span><\/h3>\n

M\u00e3 s\u1ed1 09 = M\u00e3 s\u1ed1 10 + M\u00e3 s\u1ed1 11 + M\u00e3 s\u1ed1 12 + M\u00e3 s\u1ed1 13 + M\u00e3 s\u1ed1 14 + M\u00e3 s\u1ed1 15 + M\u00e3 s\u1ed1 16 + M\u00e3 s\u1ed1 17 + M\u00e3 s\u1ed1 18<\/span><\/p>\n

+ T\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i thu (M\u00e3 s\u1ed1 10)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng c\u00e1c ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (chi ti\u1ebft ph\u1ea7n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh), nh\u01b0: TK 131, 136, 138, 133, 141, 331 (chi ti\u1ebft s\u1ed1 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n) trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m\u00a0c\u00e1c kho\u1ea3n ph\u1ea3i thu li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, nh\u01b0: S\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u XDCB; Ph\u1ea3i thu v\u1ec1 cho vay (c\u1ea3 g\u1ed1c v\u00e0 l\u00e3i); Ph\u1ea3i thu v\u1ec1 l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia; Ph\u1ea3i thu v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh; Gi\u00e1 tr\u1ecb TSC\u0110 mang \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p\u2026<\/span><\/p>\n

S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng (+) v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d n\u1ebfu t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 nh\u1ecf h\u01a1n t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d n\u1ebfu t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1edbn h\u01a1n t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

+ T\u0103ng, gi\u1ea3m h\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 11)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng c\u00e1c ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho (kh\u00f4ng bao g\u1ed3m\u00a0s\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho\u201d tr\u00ean c\u01a1 s\u1edf \u0111\u00e3 lo\u1ea1i tr\u1eeb: Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB ho\u1eb7c h\u00e0ng t\u1ed3n kho d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i l\u1ea5y TSC\u0110, B\u0110S\u0110T; Chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb XDCB. Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 mua h\u00e0ng t\u1ed3n kho nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng (cho ho\u1ea1t \u0111\u1ed9ng kinh doanh hay \u0111\u1ea7u t\u01b0 XDCB) th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh trong ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00f3c t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c s\u1ed1 kh\u1ea5u hao TSC\u0110 c\u00f2n n\u1eb1m trong h\u00e0ng t\u1ed3n kho v\u00e0 s\u1ed1 kh\u1ea5u hao \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 (ch\u1ec9 ti\u00eau \u201cKh\u1ea5u hao TSC\u0110 v\u00e0 B\u0110S\u0110T\u201d – M\u00e3 s\u1ed1 03 ch\u1ec9 bao g\u1ed3m\u00a0s\u1ed1 kh\u1ea5u hao TSC\u0110 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3) th\u00ec ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 kh\u1ea5u hao TSC\u0110 n\u1eb1m trong gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 (ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3).<\/span><\/p>\n

\u00a0Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 b\u00f3c t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c s\u1ed1 kh\u1ea5u hao TSC\u0110 c\u00f2n n\u1eb1m trong h\u00e0ng t\u1ed3n kho v\u00e0 s\u1ed1 kh\u1ea5u hao \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 (ch\u1ec9 ti\u00eau \u201cKh\u1ea5u hao TSC\u0110 v\u00e0 B\u0110S\u0110T\u201d – M\u00e3 s\u1ed1 03 bao g\u1ed3m c\u1ea3 s\u1ed1 kh\u1ea5u hao TSC\u0110 li\u00ean quan \u0111\u1ebfn h\u00e0ng t\u1ed3n kho ch\u01b0a ti\u00eau th\u1ee5) th\u00ec ch\u1ec9 ti\u00eau n\u00e0y bao g\u1ed3m c\u1ea3 s\u1ed1 kh\u1ea5u hao TSC\u0110 n\u1eb1m trong gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 (ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3).<\/span><\/p>\n

S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng (+) v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d n\u1ebfu t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 nh\u1ecf h\u01a1n t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d n\u1ebfu t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1edbn h\u01a1n t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

+ T\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 (Kh\u00f4ng k\u1ec3 l\u00e3i vay ph\u1ea3i tr\u1ea3, thu\u1ebf TNDN ph\u1ea3i n\u1ed9p) (M\u00e3 s\u1ed1 12)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng c\u00e1c ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u1edbi s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 (chi ti\u1ebft ph\u1ea7n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh), nh\u01b0: TK 331, 333, 334, 335, 336, 338, 131 (chi ti\u1ebft ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc).<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m \u00a0s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p (ph\u00e1t sinh C\u00f3 TK 3334), l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3 (ph\u00e1t sinh C\u00f3 TK 335, chi ti\u1ebft l\u00e3i vay ph\u1ea3i tr\u1ea3).<\/span><\/p>\n

\u00a0Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, nh\u01b0: S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua tr\u1ea3 tr\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T; C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T; C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 mua c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n, c\u00f4ng c\u1ee5 n\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, nh\u01b0: Ph\u1ea3i tr\u1ea3 g\u1ed1c vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh; C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng (+) v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d n\u1ebfu t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1edbn h\u01a1n t\u1ed5ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d n\u1ebfu t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 nh\u1ecf h\u01a1n t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

+ T\u0103ng, gi\u1ea3m chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (M\u00e3 s\u1ed1 13)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 242 \u201cChi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u201d trong k\u1ef3 b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf \u0111\u00e3 lo\u1ea1i tr\u1eeb kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, nh\u01b0: Ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a.<\/span><\/p>\n

S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng (+) v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d n\u1ebfu s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d n\u1ebfu s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1edbn h\u01a1n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

+ T\u0103ng, gi\u1ea3m ch\u1ee9ng kho\u00e1n kinh doanh (M\u00e3 s\u1ed1 14)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 121 \u201cCh\u1ee9ng kho\u00e1n kinh doanh\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng (+) v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d n\u1ebfu s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d n\u1ebfu s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1edbn h\u01a1n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

+ Ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 (M\u00e3 s\u1ed1 15)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 b\u00e1o c\u00e1o, bao g\u1ed3m\u00a0ti\u1ec1n l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 v\u00e0 tr\u1ea3 ngay k\u1ef3 n\u00e0y, ti\u1ec1n l\u00e3i vay ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 tr\u1ea3 trong k\u1ef3 n\u00e0y, l\u00e3i ti\u1ec1n vay tr\u1ea3 tr\u01b0\u1edbc trong k\u1ef3 n\u00e0y.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m\u00a0s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 v\u1eeba \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a, v\u1eeba \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh th\u00ec k\u1ebf to\u00e1n c\u0103n c\u1ee9 t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a l\u00e3i vay \u00e1p d\u1ee5ng cho k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u00e3i vay \u0111\u00e3 tr\u1ea3 c\u1ee7a lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 lu\u1ed3ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 (chi ti\u1ebft ti\u1ec1n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay); s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (chi ti\u1ebft ti\u1ec1n tr\u1ea3 l\u00e3i vay t\u1eeb ti\u1ec1n thu c\u00e1c kho\u1ea3n ph\u1ea3i thu) trong k\u1ef3 b\u00e1o c\u00e1o, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 335, 635, 242 v\u00e0 c\u00e1c T\u00e0i kho\u1ea3n li\u00ean quan kh\u00e1c.<\/span><\/p>\n

S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn kinh doanh tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

+ Thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p (M\u00e3 s\u1ed1 16)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 b\u00e1o c\u00e1o, bao g\u1ed3m\u00a0s\u1ed1 ti\u1ec1n thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p c\u1ee7a k\u1ef3 n\u00e0y, s\u1ed1 thu\u1ebf TNDN c\u00f2n n\u1ee3 t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 n\u1ed9p trong k\u1ef3 n\u00e0y v\u00e0 s\u1ed1 thu\u1ebf TNDN n\u1ed9p tr\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 (chi ti\u1ebft ti\u1ec1n n\u1ed9p thu\u1ebf TNDN), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 3334. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn kinh doanh tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

+ Ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 17)<\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n thu kh\u00e1c ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u00e3 n\u00eau \u1edf c\u00e1c M\u00e3 s\u1ed1 t\u1eeb 01 \u0111\u1ebfn 15, nh\u01b0: Ti\u1ec1n \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 ghi t\u0103ng c\u00e1c qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p; … trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng (+) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d.<\/span><\/p>\n

+ Ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 18)<\/em>\u00a0 <\/em><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n chi kh\u00e1c ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u00e3 n\u00eau \u1edf c\u00e1c M\u00e3 s\u1ed1 t\u1eeb 01 \u0111\u1ebfn 15, nh\u01b0: Ti\u1ec1n chi t\u1eeb Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng theo ch\u00ednh s\u00e1ch…<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng\u201d.<\/span><\/p>\n

– L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 20)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau \u201cL\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec s\u1ebd \u0111\u01b0\u1ee3c ghi d\u01b0\u1edbi h\u00ecnh th\u1ee9c trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>M\u00e3 s\u1ed1 20 = M\u00e3 s\u1ed1 01 + M\u00e3 s\u1ed1 02 + M\u00e3 s\u1ed1 09<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp Th\u00f4ng t\u01b0 133.<\/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

B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1eabu B09 \u2013 DNN theo th\u00f4ng t\u01b0 133 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c .<\/a><\/span><\/p>\n

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133 \u2013 M\u1eabu s\u1ed1 B02 \u2013 DNSN.<\/a><\/span><\/p>\n

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh M\u1eabu s\u1ed1 B01 \u2013 DNNKLT 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":26034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3492],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26063"}],"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=26063"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26063\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26034"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26063"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}