{"id":27099,"date":"2016-11-14T01:35:19","date_gmt":"2016-11-14T01:35:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27099"},"modified":"2016-11-14T01:54:45","modified_gmt":"2016-11-14T01:54:45","slug":"thong-tu-1332016tt-btc-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27099","title":{"rendered":"Th\u00f4ng t\u01b0 133\/2016\/TT-BTC."},"content":{"rendered":"

K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb\u00a0\u0111\u1ebfn b\u1ea1n\u00a0\u0111\u1ecdc to\u00e0n v\u0103n Th\u00f4ng t\u01b0 133 ban h\u00e0nh ng\u00e0y 26\/08\/2016 quy\u00a0\u0111\u1ecbnh v\u1ec1 ch\u1ebf\u00a0\u0111\u1ed9 k\u1ebf to\u00e1n\u00a0\u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017.\u00a0<\/span><\/p>\n\n\n\n\n
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B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n

\u00a0 \u00a0\u00a0<\/strong>S\u1ed1: 133\/2016\/TT-BTC<\/span><\/span><\/td>\n

\n

C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/span><\/p>\n

\u00a0 \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/strong><\/span><\/p>\n

\u00a0<\/em>H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 8 n\u0103m 2016<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/span><\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/h1>\n

H\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/strong><\/span><\/h1>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n,<\/em><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/em><\/span><\/p>\n

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

CH\u01af\u01a0NG I<\/strong><\/span><\/h1>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/h1>\n

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

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, kh\u00f4ng \u00e1p d\u1ee5ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/h2>\n

1. Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p si\u00eau nh\u1ecf) thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba tr\u1eeb doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u00f4ng ty \u0111\u1ea1i ch\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n, c\u00e1c h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span><\/p>\n

2. Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 nh\u01b0 \u0111i\u1ec7n l\u1ef1c, d\u1ea7u kh\u00ed, b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n … \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ho\u1eb7c ch\u1ea5p thu\u1eadn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9.<\/span><\/p>\n

\u0110i\u1ec1u 3. Nguy\u00ean t\u1eafc chung<\/strong><\/span><\/h2>\n

1. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n trong n\u0103m t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i tr\u1edf l\u1ea1i \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o l\u1ea1i cho c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n

2. Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u0103n c\u1ee9 v\u00e0o nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, n\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m t\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u00f3 nh\u1eefng thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 n\u00e0y cho \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i v\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ec3 t\u1eeb n\u0103m t\u00e0i ch\u00ednh k\u1ebf ti\u1ebfp.<\/span><\/p>\n

\u0110i\u1ec1u 4. \u00c1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u1ef1c hi\u1ec7n Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam c\u00f3 li\u00ean quan, ngo\u1ea1i tr\u1eeb c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
STT<\/strong><\/span><\/td>\n\n

S\u1ed1 hi\u1ec7u v\u00e0 t\u00ean chu\u1ea9n m\u1ef1c<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

1<\/span><\/td>\nCM s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nCM s\u1ed1 19 – H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nCM s\u1ed1 22 – Tr\u00ecnh b\u00e0y b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nCM s\u1ed1 25 – B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nCM s\u1ed1 27 – B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nCM s\u1ed1 28 – B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nCM s\u1ed1 30 – L\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu\u00a0\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u 5. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

\u201c\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n\u201d l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam (k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d; k\u00fd hi\u1ec7u qu\u1ed1c t\u1ebf l\u00e0 \u201cVND\u201d) \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu thu, chi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec \u0111\u01b0\u1ee3c ch\u1ecdn m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

\u00a0\u0110i\u1ec1u 6. L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

1. Doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 thu, chi ch\u1ee7 y\u1ebfu b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, \u0111\u1ec3 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh \u0111\u00f3 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt. Khi l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7:<\/span><\/p>\n

a) \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu trong c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn gi\u00e1 b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, th\u00f4ng th\u01b0\u1eddng ch\u00ednh l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 ni\u00eam y\u1ebft gi\u00e1 b\u00e1n v\u00e0 \u0111\u01b0\u1ee3c thanh to\u00e1n; v\u00e0<\/span><\/p>\n

b) \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu trong vi\u1ec7c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn chi ph\u00ed nh\u00e2n c\u00f4ng, nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c, th\u00f4ng th\u01b0\u1eddng ch\u00ednh l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho c\u00e1c chi ph\u00ed \u0111\u00f3.<\/span><\/p>\n

3. C\u00e1c y\u1ebfu t\u1ed1 sau \u0111\u00e2y c\u0169ng \u0111\u01b0\u1ee3c xem x\u00e9t v\u00e0 cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb:<\/span><\/p>\n

a) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng \u0111\u1ec3 huy \u0111\u1ed9ng c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh (nh\u01b0 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu);<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u01b0\u1eddng xuy\u00ean thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u01b0\u1ee3c t\u00edch tr\u1eef l\u1ea1i.<\/span><\/p>\n

4. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n, \u0111i\u1ec1u ki\u1ec7n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i tr\u1eeb khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu trong c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u00f3.<\/span><\/p>\n

\u0110i\u1ec1u 7. Chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam<\/strong><\/span><\/h2>\n

1. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ed3ng ti\u1ec1n kh\u00e1c v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec B\u00e1o c\u00e1o t\u00e0i ch\u00ednh mang t\u00ednh ph\u00e1p l\u00fd \u0111\u1ec3 c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i Vi\u1ec7t Nam l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n

2. Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 78 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. Khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eefng \u1ea3nh h\u01b0\u1edfng (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh do vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

\u0110i\u1ec1u 8. Thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/span><\/h2>\n

Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn v\u1ec1 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 kinh doanh d\u1eabn \u0111\u1ebfn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch kinh t\u1ebf kh\u00f4ng c\u00f2n tho\u1ea3 m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n t\u1ea1i kho\u1ea3n 2, 3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n. Vi\u1ec7c thay \u0111\u1ed5i t\u1eeb m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi s\u1ed5 k\u1ebf to\u00e1n n\u00e0y sang m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi s\u1ed5 k\u1ebf to\u00e1n kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi.<\/span><\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 sau 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7.<\/span><\/p>\n

\u0110i\u1ec1u 9. Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi vi\u1ec7c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c (g\u1ecdi t\u1eaft l\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c)<\/strong><\/span><\/p>\n

1. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh v\u00e0 kh\u00f4ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh vi\u1ec7c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

a) Vi\u1ec7c ghi nh\u1eadn kho\u1ea3n v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5p: Doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua, b\u00e1n, \u0111i\u1ec1u chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, vi\u1ec7c ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n t\u1ea1i t\u1eebng \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (h\u00f3a \u0111\u01a1n hay ch\u1ee9ng t\u1eeb lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1ef1 lu\u00e2n chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c kh\u00e2u trong n\u1ed9i b\u1ed9 v\u1ec1 b\u1ea3n ch\u1ea5t t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng trong s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec doanh nghi\u1ec7p n\u00ean ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

c) Vi\u1ec7c ph\u00e2n c\u1ea5p k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c: T\u00f9y thu\u1ed9c m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n t\u1eadp trung hay ph\u00e2n t\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 giao \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3n \u00e1nh \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c ch\u1ec9 ph\u1ea3n \u00e1nh \u0111\u1ebfn doanh thu, chi ph\u00ed.<\/span><\/p>\n

\u0110i\u1ec1u 10. \u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

1. \u0110\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 ho\u1eb7c s\u1eeda \u0111\u1ed5i t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 v\u1ec1 t\u00ean, k\u00fd hi\u1ec7u, n\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1eb7c th\u00f9 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

b) Doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1edf th\u00eam c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 3 \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 qui \u0111\u1ecbnh t\u00e0i kho\u1ea3n c\u1ea5p 2, t\u00e0i kho\u1ea3n c\u1ea5p 3 t\u1ea1i danh m\u1ee5c H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y nh\u1eb1m ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

a) Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u0103n c\u1ee9 bi\u1ec3u m\u1eabu v\u00e0 n\u1ed9i dung c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c 2 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau (c\u00f3 s\u1eb5n) c\u1ee7a h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung m\u1edbi ho\u1eb7c s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu, t\u00ean v\u00e0 n\u1ed9i dung c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n<\/span><\/p>\n

a) C\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec1u thu\u1ed9c lo\u1ea1i h\u01b0\u1edbng d\u1eabn (kh\u00f4ng b\u1eaft bu\u1ed9c), doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p nh\u1eefng th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

b) T\u1ea5t c\u1ea3 c\u00e1c bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n (k\u1ec3 c\u1ea3 c\u00e1c lo\u1ea1i S\u1ed5 C\u00e1i, s\u1ed5 Nh\u1eadt k\u00fd) \u0111\u1ec1u thu\u1ed9c lo\u1ea1i h\u01b0\u1edbng d\u1eabn (kh\u00f4ng b\u1eaft bu\u1ed9c). Doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt K\u1ebf to\u00e1n. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu s\u1ed5, th\u1ebb k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o tr\u00ecnh b\u00e0y th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t.<\/span><\/p>\n

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

CH\u01af\u01a0NG II<\/strong><\/span><\/p>\n

T\u00c0I KHO\u1ea2N K\u1ebe TO\u00c1N<\/strong><\/span><\/p>\n

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

\u00a0 \u0110i\u1ec1u 11. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n<\/strong><\/span><\/h2>\n

1. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, nh\u1eadp, xu\u1ea5t c\u00e1c lo\u1ea1i ti\u1ec1n v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n t\u1ea1i qu\u1ef9 v\u00e0 t\u1eebng t\u00e0i kho\u1ea3n \u1edf Ng\u00e2n h\u00e0ng t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

2. C\u00e1c kho\u1ea3n ti\u1ec1n do t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. Khi thu, chi ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 phi\u1ebfu thu, phi\u1ebfu chi v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Khi h\u1ea1ch to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ph\u1ea3i c\u00f3 gi\u1ea5y b\u00e1o N\u1ee3, gi\u1ea5y b\u00e1o C\u00f3 ho\u1eb7c b\u1ea3ng sao k\u00ea c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/p>\n

4. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft ti\u1ec1n theo nguy\u00ean t\u1ec7. Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n (\u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n) theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– B\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;<\/span><\/p>\n

– B\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n ho\u1eb7c t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n, t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi t\u1ea1i th\u1eddi \u0111i\u1ec3m chi ti\u1ec1n ho\u1eb7c ghi nh\u1eadn \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/span><\/p>\n

– C\u00e1c TK ti\u1ec1n kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

– C\u00e1c TK ti\u1ec1n c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

6. T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c TK ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u00a0\u0110i\u1ec1u 12. T\u00e0i kho\u1ea3n 111 – Ti\u1ec1n m\u1eb7t<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m: Ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7. Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o TK 111 \u201cTi\u1ec1n m\u1eb7t\u201d s\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 th\u1ef1c t\u1ebf nh\u1eadp, xu\u1ea5t, t\u1ed3n qu\u1ef9.<\/span><\/p>\n

b) Khi ti\u1ebfn h\u00e0nh nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 phi\u1ebfu thu, phi\u1ebfu chi v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadn, ng\u01b0\u1eddi giao, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p nh\u1eadp, xu\u1ea5t qu\u1ef9,… theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ea3i c\u00f3 l\u1ec7nh nh\u1eadp qu\u1ef9, xu\u1ea5t qu\u1ef9 \u0111\u00ednh k\u00e8m.<\/span><\/p>\n

c) K\u1ebf to\u00e1n qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m m\u1edf s\u1ed5 k\u1ebf to\u00e1n qu\u1ef9 ti\u1ec1n m\u1eb7t, ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n qu\u1ef9 t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n

d) Th\u1ee7 qu\u1ef9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t. H\u00e0ng ng\u00e0y th\u1ee7 qu\u1ef9 ph\u1ea3i ki\u1ec3m k\u00ea s\u1ed1 t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, k\u1ebf to\u00e1n v\u00e0 th\u1ee7 qu\u1ef9 ph\u1ea3i ki\u1ec3m tra l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ki\u1ebfn ngh\u1ecb bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ch\u00eanh l\u1ec7ch.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 111 – Ti\u1ec1n m\u1eb7t<\/strong><\/span><\/p>\n

B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

–\u00a0 C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 nh\u1eadp qu\u1ef9;<\/span><\/p>\n

–\u00a0 S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 th\u1eeba \u1edf qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

–\u00a0 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

–\u00a0 C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 xu\u1ea5t qu\u1ef9;<\/span><\/p>\n

–\u00a0 S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 thi\u1ebfu h\u1ee5t qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

\u00a0\u00a0\u00a0S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 c\u00f2n t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 111 – Ti\u1ec1n m\u1eb7t, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1111 – Ti\u1ec1n Vi\u1ec7t Nam:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n qu\u1ef9 ti\u1ec1n Vi\u1ec7t Nam t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1112 – Ngo\u1ea1i t\u1ec7:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t theo gi\u00e1 tr\u1ecb quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

\u00a0\u0110i\u1ec1u 13. T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong><\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p. C\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 c\u00e1c gi\u1ea5y b\u00e1o C\u00f3, b\u00e1o N\u1ee3 ho\u1eb7c b\u1ea3n sao k\u00ea c\u1ee7a ng\u00e2n h\u00e0ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c (u\u1ef7 nhi\u1ec7m chi, u\u1ef7 nhi\u1ec7m thu, s\u00e9c chuy\u1ec3n kho\u1ea3n, s\u00e9c b\u1ea3o chi,\u2026).<\/span><\/p>\n

b) Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb c\u1ee7a ng\u00e2n h\u00e0ng g\u1eedi \u0111\u1ebfn, k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo. N\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, s\u1ed1 li\u1ec7u \u1edf ch\u1ee9ng t\u1eeb g\u1ed1c v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb c\u1ee7a ng\u00e2n h\u00e0ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u00e2n h\u00e0ng \u0111\u1ec3 c\u00f9ng \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi. Cu\u1ed1i th\u00e1ng, ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch th\u00ec k\u1ebf to\u00e1n ghi s\u1ed5 theo s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e2n h\u00e0ng tr\u00ean gi\u1ea5y b\u00e1o N\u1ee3, b\u00e1o C\u00f3 ho\u1eb7c b\u1ea3n sao k\u00ea. S\u1ed1 ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) ghi v\u00e0o b\u00ean N\u1ee3 TK 138 \u201cPh\u1ea3i thu kh\u00e1c\u201d (1381) (n\u1ebfu s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n l\u1edbn h\u01a1n s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e2n h\u00e0ng) ho\u1eb7c ghi v\u00e0o b\u00ean C\u00f3 TK 338 \u201cPh\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c\u201d (3381) (n\u1ebfu s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n nh\u1ecf h\u01a1n s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e2n h\u00e0ng). Sang th\u00e1ng sau, ti\u1ebfp t\u1ee5c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ghi s\u1ed5.<\/span><\/p>\n

c) Ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n chi ti\u1ebft s\u1ed1 ti\u1ec1n g\u1eedi theo t\u1eebng t\u00e0i kho\u1ea3n \u1edf t\u1eebng ng\u00e2n h\u00e0ng \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

d) Kho\u1ea3n th\u1ea5u chi ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi \u00e2m tr\u00ean t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 kho\u1ea3n vay ng\u00e2n h\u00e0ng.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong><\/span><\/p>\n

\u00a0B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

– C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

– C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 r\u00fat ra t\u1eeb ng\u00e2n h\u00e0ng;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

\u00a0S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 hi\u1ec7n c\u00f2n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

\u00a0– T\u00e0i kho\u1ea3n 1121 – Ti\u1ec1n Vi\u1ec7t Nam:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1122 – Ngo\u1ea1i t\u1ec7<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i \u0111\u00e3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

\u00a0\u0110i\u1ec1u 14. T\u00e0i kho\u1ea3n 121 – Ch\u1ee9ng kho\u00e1n kinh doanh<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n v\u00e0 thanh to\u00e1n c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh (k\u1ec3 c\u1ea3 ch\u1ee9ng kho\u00e1n c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n tr\u00ean 12 th\u00e1ng mua v\u00e0o, b\u00e1n ra \u0111\u1ec3 ki\u1ebfm l\u1eddi). Ch\u1ee9ng kho\u00e1n kinh doanh bao g\u1ed3m:<\/span><\/p>\n

– C\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n

– C\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

\u00a0T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, nh\u01b0: C\u00e1c kho\u1ea3n cho vay theo kh\u1ebf \u01b0\u1edbc gi\u1eefa 2 b\u00ean, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu, t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu,… n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/span><\/p>\n

b) Ch\u1ee9ng kho\u00e1n kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n theo gi\u00e1 g\u1ed1c, bao g\u1ed3m: Gi\u00e1 mua c\u1ed9ng (+) c\u00e1c chi ph\u00ed mua (n\u1ebfu c\u00f3) nh\u01b0 chi ph\u00ed m\u00f4i gi\u1edbi, giao d\u1ecbch, cung c\u1ea5p th\u00f4ng tin, thu\u1ebf, l\u1ec7 ph\u00ed v\u00e0 ph\u00ed ng\u00e2n h\u00e0ng. Gi\u00e1 g\u1ed1c c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh. Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edbp l\u1ec7nh (T+0);<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 – Ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c c\u00f3 quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

c) Cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, n\u1ebfu gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh b\u1ecb gi\u1ea3m xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh.<\/span><\/p>\n

d) Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n kinh doanh. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u00e3i \u0111\u1ea7u t\u01b0 bao g\u1ed3m c\u1ea3 kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n l\u00e3i n\u00e0y. Ch\u1ec9 ghi nh\u1eadn l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 sau khi doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y. Kho\u1ea3n ti\u1ec1n l\u00e3i d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a ch\u00ednh kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3.<\/span><\/p>\n

Khi nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c th\u00eam c\u1ed5 phi\u1ebfu m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n do c\u00f4ng ty c\u1ed5 ph\u1ea7n s\u1eed d\u1ee5ng th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (chia c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu) \u0111\u1ec3 ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu, nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu t\u0103ng th\u00eam tr\u00ean thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadn, kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 kh\u00f4ng ghi nh\u1eadn t\u0103ng gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/p>\n

\u0111) M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu \u0111\u1ec1u ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. Ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7). Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty ni\u00eam y\u1ebft, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i ng\u00e0y trao \u0111\u1ed5i th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n kh\u00f4ng giao d\u1ecbch th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda phi\u00ean giao d\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu ch\u01b0a ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c giao d\u1ecbch tr\u00ean s\u00e0n UPCOM, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 giao d\u1ecbch \u0111\u00f3ng c\u1eeda tr\u00ean s\u00e0n UPCOM t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i ng\u00e0y trao \u0111\u1ed5i s\u00e0n UPCOM kh\u00f4ng giao d\u1ecbch th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda phi\u00ean giao d\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu ch\u01b0a ni\u00eam y\u1ebft kh\u00e1c, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i.\u00a0<\/span><\/p>\n

e) K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft t\u1eebng m\u00e3, t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n kinh doanh m\u00e0 doanh nghi\u1ec7p \u0111ang n\u1eafm gi\u1eef (theo t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n; theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, m\u1ec7nh gi\u00e1, gi\u00e1 mua th\u1ef1c t\u1ebf, t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0\u2026).<\/span><\/p>\n

g) Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh (t\u00ednh theo t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n) gi\u00e1 v\u1ed1n ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n ho\u1eb7c nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc. Chi ph\u00ed b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3. Kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

h) Cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kinh doanh l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u1ee9ng kho\u00e1n kinh doanh l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 121 – Ch\u1ee9ng kho\u00e1n kinh doanh<\/strong><\/span><\/p>\n

B\u00ean N\u1ee3: <\/strong>Gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n kinh doanh mua v\u00e0o.<\/span><\/p>\n

B\u00ean C\u00f3<\/strong>: Gi\u00e1 tr\u1ecb ghi s\u1ed5 ch\u1ee9ng kho\u00e1n kinh doanh khi b\u00e1n.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong> Gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 15. T\u00e0i kho\u1ea3n 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (ngo\u00e0i c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh) nh\u01b0: C\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n (bao g\u1ed3m c\u1ea3 c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu), c\u00e1c kho\u1ea3n cho vay n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u1edbi m\u1ee5c \u0111\u00edch thu l\u00e3i h\u00e0ng k\u1ef3 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch mua b\u00e1n \u0111\u1ec3 ki\u1ebfm l\u1eddi (ph\u1ea3n \u00e1nh trong T\u00e0i kho\u1ea3n 121 – Ch\u1ee9ng kho\u00e1n kinh doanh).<\/span><\/p>\n

b) Kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n theo gi\u00e1 g\u1ed1c, bao g\u1ed3m: Gi\u00e1 mua c\u1ed9ng (+) c\u00e1c chi ph\u00ed mua (n\u1ebfu c\u00f3) nh\u01b0 chi ph\u00ed m\u00f4i gi\u1edbi, giao d\u1ecbch, cung c\u1ea5p th\u00f4ng tin, thu\u1ebf, l\u1ec7 ph\u00ed v\u00e0 ph\u00ed ng\u00e2n h\u00e0ng.<\/span><\/p>\n

c) K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo t\u1eebng k\u1ef3 h\u1ea1n, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7, t\u1eebng s\u1ed1 l\u01b0\u1ee3ng… Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i (d\u01b0\u1edbi 12 th\u00e1ng hay t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o) \u0111\u1ec3 tr\u00ecnh b\u00e0y l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n ho\u1eb7c d\u00e0i h\u1ea1n.<\/span><\/p>\n

d) Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 nh\u01b0 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay, l\u00e3i, l\u1ed7 khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n\u2026<\/span><\/p>\n

\u0111) Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u00e3i \u0111\u1ea7u t\u01b0 bao g\u1ed3m c\u1ea3 kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n l\u00e3i n\u00e0y. Ch\u1ec9 ghi nh\u1eadn l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 sau khi doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y. Kho\u1ea3n ti\u1ec1n l\u00e3i d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a ch\u00ednh kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3.<\/span><\/p>\n

e) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n kh\u00e1c ngo\u00e0i kho\u1ea3n cho vay, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn s\u1ed1 t\u1ed5n th\u1ea5t v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 t\u1ed5n th\u1ea5t kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 kh\u00f4ng ghi gi\u1ea3m kho\u1ea3n \u0111\u1ea7u t\u01b0 nh\u01b0ng ph\u1ea3i thuy\u1ebft minh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 kh\u1ea3 n\u0103ng thu h\u1ed3i c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

g) T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/strong><\/span><\/p>\n

B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n t\u0103ng.<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n gi\u1ea3m.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 128 – \u0110\u1ea7u t\u01b0 <\/em><\/strong>n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1281 – Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1288 – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c <\/em>n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n nh\u01b0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i b\u1eaft bu\u1ed9c b\u00ean b\u00e1n ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai, th\u01b0\u01a1ng phi\u1ebfu, tr\u00e1i phi\u1ebfu v\u00e0 c\u00e1c kho\u1ea3n cho vay n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/span><\/p>\n

\u0110i\u1ec1u 16. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i thu<\/strong><\/span><\/h2>\n

1. C\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo k\u1ef3 h\u1ea1n ph\u1ea3i thu, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, lo\u1ea1i nguy\u00ean t\u1ec7 ph\u1ea3i thu v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2. Vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu l\u00e0 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

a) Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu mang t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb giao d\u1ecbch c\u00f3 t\u00ednh ch\u1ea5t mua – b\u00e1n, nh\u01b0: Ph\u1ea3i thu v\u1ec1 b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n (TSC\u0110, B\u0110S\u0110T, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh) gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi mua (l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp v\u1edbi ng\u01b0\u1eddi b\u00e1n, g\u1ed3m c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb m\u00e0 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o). Kho\u1ea3n ph\u1ea3i thu n\u00e0y g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 ti\u1ec1n b\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c v\u1edbi kh\u00e1ch h\u00e0ng th\u00f4ng qua b\u00ean nh\u1eadn \u1ee7y th\u00e1c;<\/span><\/p>\n

b) Ph\u1ea3i thu n\u1ed9i b\u1ed9 g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c).<\/span><\/p>\n

c) Ph\u1ea3i thu kh\u00e1c g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f4ng c\u00f3 t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch mua – b\u00e1n, nh\u01b0:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1ea1o ra doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, nh\u01b0: kho\u1ea3n ph\u1ea3i thu v\u1ec1 l\u00e3i cho vay, ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i; C\u00e1c kho\u1ea3n b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u ph\u1ea3i thu h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f4ng mang t\u00ednh th\u01b0\u01a1ng m\u1ea1i nh\u01b0 cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, ph\u1ea3i thu v\u1ec1 ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng, t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd\u2026<\/span><\/p>\n

3. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u1ec3 ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n ho\u1eb7c ng\u1eafn h\u1ea1n. C\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3i thu c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00f2n bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c ngo\u00e0i c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu, nh\u01b0: Kho\u1ea3n cho vay \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf TK 1288; Kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf TK 1386, kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf TK 141\u2026 Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n c\u1ea7n l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ph\u1ea3i thu ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3 v\u00e0 th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu (b\u00ean N\u1ee3 c\u00e1c TK ph\u1ea3i thu), k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/p>\n

Ri\u00eang tr\u01b0\u1eddng h\u1ee3p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu, thu nh\u1eadp, b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 131 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u1ee9ng tr\u01b0\u1edbc.<\/span><\/p>\n

– Khi thu h\u1ed3i n\u1ee3 ph\u1ea3i thu (b\u00ean C\u00f3 T\u00e0i kho\u1ea3n ph\u1ea3i thu), doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u1ed1i v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3 ho\u1eb7c t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu h\u1ed3i n\u1ee3.<\/span><\/p>\n

Ri\u00eang tr\u01b0\u1eddng h\u1ee3p nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua th\u00ec b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 131 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u1ee9ng tr\u01b0\u1edbc.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu, kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch ho\u1eb7c ghi nh\u1eadn \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/span><\/p>\n

– C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

– C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

6. T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n n\u1ee3 ph\u1ea3i thu l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

7. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 n\u1ebfu kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 th\u00ec v\u1eabn ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 17. T\u00e0i kho\u1ea3n 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, B\u0110S\u0110T, TSC\u0110, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, cung c\u1ea5p d\u1ecbch v\u1ee5. T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a ng\u01b0\u1eddi nh\u1eadn th\u1ea7u XDCB v\u1edbi ng\u01b0\u1eddi giao th\u1ea7u v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c XDCB \u0111\u00e3 ho\u00e0n th\u00e0nh. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 thu ti\u1ec1n ngay.<\/span><\/p>\n

b) Kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eebng n\u1ed9i dung ph\u1ea3i thu, theo d\u00f5i chi ti\u1ebft k\u1ef3 h\u1ea1n thu h\u1ed3i (tr\u00ean 12 th\u00e1ng hay kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o) v\u00e0 ghi ch\u00e9p theo t\u1eebng l\u1ea7n thanh to\u00e1n. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu l\u00e0 c\u00e1c kh\u00e1ch h\u00e0ng c\u00f3 quan h\u1ec7 kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p v\u1ec1 mua s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, nh\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5, k\u1ec3 c\u1ea3 TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/span><\/p>\n

c) B\u00ean giao \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u ghi nh\u1eadn trong t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1eeb b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u1ec1 ti\u1ec1n b\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u nh\u01b0 c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

d) Trong h\u1ea1ch to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3, lo\u1ea1i n\u1ee3 c\u00f3 th\u1ec3 tr\u1ea3 \u0111\u00fang h\u1ea1n, kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c, \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ho\u1eb7c c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c. Kho\u1ea3n thi\u1ec7t h\u1ea1i v\u1ec1 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i sau khi tr\u1eeb d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o. Kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd khi \u0111\u00f2i \u0111\u01b0\u1ee3c, h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

\u0111) Trong quan h\u1ec7 b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 theo tho\u1ea3 thu\u1eadn gi\u1eefa doanh nghi\u1ec7p v\u1edbi kh\u00e1ch h\u00e0ng, n\u1ebfu s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, TSC\u0110, B\u0110S\u0110T \u0111\u00e3 giao, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p kh\u00f4ng \u0111\u00fang theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf th\u00ec ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ho\u1eb7c tr\u1ea3 l\u1ea1i s\u1ed1 h\u00e0ng \u0111\u00e3 giao.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/strong><\/span><\/p>\n

\u00a0 B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

\u00a0 – S\u1ed1 ti\u1ec1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ph\u00e1t sinh trong k\u1ef3 khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, B\u0110S\u0110T, TSC\u0110, d\u1ecbch v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span><\/p>\n

\u00a0 – S\u1ed1 ti\u1ec1n th\u1eeba tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

\u00a0 – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

\u00a0 B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

\u00a0 – S\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 n\u1ee3;<\/span><\/p>\n

\u00a0 – S\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u1ee9ng tr\u01b0\u1edbc, tr\u1ea3 tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

\u00a0 – Kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n tr\u1eeb v\u00e0o n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

\u00a0 – Doanh thu c\u1ee7a s\u1ed1 h\u00e0ng \u0111\u00e3 b\u00e1n b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i (c\u00f3 thu\u1ebf GTGT ho\u1eb7c kh\u00f4ng c\u00f3 thu\u1ebf GTGT);<\/span><\/p>\n

\u00a0 – S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua;<\/span><\/p>\n

\u00a0 – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

\u00a0 S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong><\/span><\/p>\n

S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong> S\u1ed1 d\u01b0 b\u00ean C\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc ho\u1eb7c s\u1ed1 \u0111\u00e3 thu nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3. Khi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, ph\u1ea3i l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu c\u1ee7a t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ghi c\u1ea3 hai ch\u1ec9 ti\u00eau b\u00ean “T\u00e0i s\u1ea3n” v\u00e0 b\u00ean “Ngu\u1ed3n v\u1ed1n”.<\/span><\/p>\n

\u0110i\u1ec1u 18. T\u00e0i kho\u1ea3n 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

b) K\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 133. Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/span><\/p>\n

c) S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua, gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh tu\u1ef3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n

d) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u00ea khai, quy\u1ebft to\u00e1n, n\u1ed9p thu\u1ebf ph\u1ea3i tu\u00e2n th\u1ee7 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/span><\/p>\n

\u00a0 B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

\u00a0 B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

\u00a0 – S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb;<\/span><\/p>\n

\u00a0 – K\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb;<\/span><\/p>\n

\u00a0 – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a mua v\u00e0o nh\u01b0ng \u0111\u00e3 tr\u1ea3 l\u1ea1i, \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1;<\/span><\/p>\n

\u00a0 – S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/span><\/p>\n

\u00a0 S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i nh\u01b0ng NSNN ch\u01b0a ho\u00e0n tr\u1ea3.<\/span><\/p>\n

\u00a0 T\u00e0i kho\u1ea3n 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2: <\/em><\/strong><\/span><\/p>\n

\u00a0 – T\u00e0i kho\u1ea3n 1331 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/em> Ph\u1ea3n \u00e1nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua ngo\u00e0i d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n

\u00a0 – T\u00e0i kho\u1ea3n 1332 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/em> Ph\u1ea3n \u00e1nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.\u00a0\u00a0\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 19. T\u00e0i kho\u1ea3n 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p (\u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean) v\u1edbi \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c (\u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi) ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi nhau. C\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi l\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0ng c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nh\u01b0 chi nh\u00e1nh, x\u00ed nghi\u1ec7p, nh\u00e0 m\u00e1y…<\/span><\/p>\n

b) N\u1ed9i dung c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 136 bao g\u1ed3m:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – \u1ede \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + V\u1ed1n, qu\u1ef9 ho\u1eb7c kinh ph\u00ed \u0111\u00e3 giao, \u0111\u00e3 c\u1ea5p cho c\u1ea5p d\u01b0\u1edbi;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + C\u00e1c kho\u1ea3n c\u1ea5p d\u01b0\u1edbi ph\u1ea3i n\u1ed9p l\u00ean c\u1ea5p tr\u00ean theo quy \u0111\u1ecbnh;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + C\u00e1c kho\u1ea3n nh\u1edd c\u1ea5p d\u01b0\u1edbi thu h\u1ed9;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + C\u00e1c kho\u1ea3n \u0111\u00e3 chi, \u0111\u00e3 tr\u1ea3 h\u1ed9 c\u1ea5p d\u01b0\u1edbi;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + C\u00e1c kho\u1ea3n \u0111\u00e3 giao cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ed1i l\u01b0\u1ee3ng giao kho\u00e1n n\u1ed9i b\u1ed9 v\u00e0 nh\u1eadn l\u1ea1i gi\u00e1 tr\u1ecb giao kho\u00e1n n\u1ed9i b\u1ed9;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + C\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e3ng lai kh\u00e1c.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – \u1ede \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u1ea5p nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 chuy\u1ec3n cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c \u0111\u1ec3 b\u00e1n;<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 + Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + C\u00e1c kho\u1ea3n nh\u1edd \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ho\u1eb7c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c thu h\u1ed9;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + C\u00e1c kho\u1ea3n \u0111\u00e3 chi, \u0111\u00e3 tr\u1ea3 h\u1ed9 \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + C\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u00e3ng lai kh\u00e1c.<\/span><\/p>\n

c) T\u00e0i kho\u1ea3n 136 ph\u1ea3i h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi c\u00f3 quan h\u1ec7 thanh to\u00e1n v\u00e0 theo d\u00f5i ri\u00eang t\u1eebng kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9. Doanh nghi\u1ec7p c\u1ea7n c\u00f3 bi\u1ec7n ph\u00e1p \u0111\u00f4n \u0111\u1ed1c gi\u1ea3i quy\u1ebft d\u1ee9t \u0111i\u1ec3m c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu n\u1ed9i b\u1ed9 trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

d) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, ph\u1ea3i ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 ph\u00e1t sinh, s\u1ed1 d\u01b0 T\u00e0i kho\u1ea3n 136 “Ph\u1ea3i thu n\u1ed9i b\u1ed9”, T\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” v\u1edbi t\u1eebng \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi c\u00f3 quan h\u1ec7 theo t\u1eebng n\u1ed9i dung thanh to\u00e1n. Ti\u1ebfn h\u00e0nh thanh to\u00e1n b\u00f9 tr\u1eeb theo t\u1eebng kho\u1ea3n c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1eb7c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c, \u0111\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb tr\u00ean 2 T\u00e0i kho\u1ea3n 136 \u201cPh\u1ea3i thu n\u1ed9i b\u1ed9” v\u00e0 T\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” (theo chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng). Khi \u0111\u1ed1i chi\u1ebfu, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, ph\u1ea3i t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/span><\/p>\n

1. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/strong><\/span><\/p>\n

B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – S\u1ed1 v\u1ed1n kinh doanh \u0111\u00e3 giao cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – C\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9, tr\u1ea3 h\u1ed9 \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ph\u1ea3i thu v\u1ec1, c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ph\u1ea3i n\u1ed9p l\u00ean;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ph\u1ea3i thu v\u1ec1 c\u00e1c kho\u1ea3n c\u1ea5p tr\u00ean ph\u1ea3i giao xu\u1ed1ng;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – S\u1ed1 ti\u1ec1n ph\u1ea3i thu v\u1ec1 b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 v\u1edbi nhau;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – C\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c.<\/span><\/p>\n

\u00a0B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Thu h\u1ed3i v\u1ed1n, qu\u1ef9 \u1edf \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – S\u1ed1 ti\u1ec1n \u0111\u00e3 thu v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i thu trong n\u1ed9i b\u1ed9;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – B\u00f9 tr\u1eeb ph\u1ea3i thu v\u1edbi ph\u1ea3i tr\u1ea3 trong n\u1ed9i b\u1ed9 v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>S\u1ed1 n\u1ee3 c\u00f2n ph\u1ea3i thu \u1edf c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9.<\/span><\/p>\n

\u00a0T\u00e0i kho\u1ea3n 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2: <\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1361 – V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh hi\u1ec7n c\u00f3 \u1edf c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c do \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean giao.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1368 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 ngo\u00e0i v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

\u00a0\u0110i\u1ec1u 20. T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

\u00a0 \u00a0 1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu ngo\u00e0i ph\u1ea1m vi \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf T\u00e0i kho\u1ea3n 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, T\u00e0i kho\u1ea3n 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu n\u00e0y, g\u1ed3m nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu sau:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ph\u1ea3i ch\u1edd x\u1eed l\u00fd;<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0– C\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng v\u1eadt ch\u1ea5t do c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i doanh nghi\u1ec7p) g\u00e2y ra nh\u01b0 m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ti\u1ec1n v\u1ed1n,… \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eaft b\u1ed3i th\u01b0\u1eddng;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – C\u00e1c kho\u1ea3n cho b\u00ean kh\u00e1c m\u01b0\u1ee3n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (n\u1ebfu cho m\u01b0\u1ee3n b\u1eb1ng ti\u1ec1n th\u00ec ph\u1ea3i k\u1ebf to\u00e1n l\u00e0 cho vay tr\u00ean TK 1288);<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – C\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 XDCB, chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u1ea3i thu h\u1ed3i;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – C\u00e1c kho\u1ea3n chi h\u1ed9 ph\u1ea3i thu h\u1ed3i, nh\u01b0 c\u00e1c kho\u1ea3n b\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t, nh\u1eadp kh\u1ea9u chi h\u1ed9 cho b\u00ean giao u\u1ef7 th\u00e1c xu\u1ea5t, nh\u1eadp kh\u1ea9u v\u1ec1 ph\u00ed ng\u00e2n h\u00e0ng, ph\u00ed gi\u00e1m \u0111\u1ecbnh h\u1ea3i quan, ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c v\u00e1c, c\u00e1c kho\u1ea3n thu\u1ebf, …<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Ti\u1ec1n l\u00e3i cho vay, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn ph\u1ea3i thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0– S\u1ed1 ti\u1ec1n ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p \u0111em \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c t\u1ea1i c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c trong c\u00e1c quan h\u1ec7 kinh t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n tr\u00ean.<\/span><\/p>\n

1.2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/span><\/p>\n

a) C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n \u0111em c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i ch\u1eb7t ch\u1ebd v\u00e0 k\u1ecbp th\u1eddi thu h\u1ed3i khi h\u1ebft th\u1eddi h\u1ea1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i nh\u01b0ng qu\u00e1 h\u1ea1n thu h\u1ed3i th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/span><\/p>\n

b) Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 theo t\u1eebng lo\u1ea1i, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 h\u1ea1n, nguy\u00ean t\u1ec7. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u1eefng kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i d\u01b0\u1edbi 12 th\u00e1ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n; Nh\u1eefng kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0a \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Khi xu\u1ea5t t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 mang \u0111i c\u1ea7m c\u1ed1 ghi theo gi\u00e1 n\u00e0o th\u00ec khi thu v\u1ec1 ghi theo gi\u00e1 \u0111\u00f3. C\u00e1c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p b\u1eb1ng gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu (nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n) th\u00ec kh\u00f4ng ghi gi\u1ea3m t\u00e0i s\u1ea3n m\u00e0 theo d\u00f5i chi ti\u1ebft tr\u00ean s\u1ed5 k\u1ebf to\u00e1n (chi ti\u1ebft t\u00e0i s\u1ea3n \u0111ang th\u1ebf ch\u1ea5p) v\u00e0 thuy\u1ebft minh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/span><\/p>\n

1.3. V\u1ec1 nguy\u00ean t\u1eafc trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n thi\u1ebfu t\u00e0i s\u1ea3n, ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd c\u1ee5 th\u1ec3. Ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 1381 tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u1ec1 thi\u1ebfu, m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i ch\u1edd x\u1eed l\u00fd. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 \u0111\u00e3 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd ngay trong k\u1ef3 th\u00ec ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, kh\u00f4ng h\u1ea1ch to\u00e1n qua T\u00e0i kho\u1ea3n 1381.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho b\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t (tr\u1eeb hao h\u1ee5t trong \u0111\u1ecbnh m\u1ee9c trong qu\u00e1 tr\u00ecnh thu mua \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho) sau khi tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu qua ki\u1ec3m k\u00ea sau khi tr\u1eeb \u0111i ph\u1ea7n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

1.4. Kho\u1ea3n t\u1ed5n th\u1ea5t v\u1ec1 n\u1ee3 ph\u1ea3i thu kh\u00e1c kh\u00f3 \u0111\u00f2i sau khi tr\u1eeb s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd gi\u1ea3i quy\u1ebft;<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 – Ph\u1ea3i thu c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i doanh nghi\u1ec7p) \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd ngay;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Ph\u1ea3i thu v\u1ec1 ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 ba ph\u1ea3i thu h\u1ed3i, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mang \u0111i c\u1ea7m c\u1ed1 ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c;<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – S\u1ed1 ti\u1ec1n \u0111\u00e3 thu \u0111\u01b0\u1ee3c v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1 ho\u1eb7c s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c \u0111\u00e3 nh\u1eadn l\u1ea1i ho\u1eb7c \u0111\u00e3 thanh to\u00e1n;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Kho\u1ea3n kh\u1ea5u tr\u1eeb (ph\u1ea1t) v\u00e0o ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00e1c;<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c ch\u01b0a thu \u0111\u01b0\u1ee3c.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><\/strong>T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong> S\u1ed1 d\u01b0 b\u00ean C\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 thu nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i thu (tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t v\u00e0 trong chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3).<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/em><\/strong>:<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – T\u00e0i kho\u1ea3n 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/em>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – T\u00e0i kho\u1ea3n 1386 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c: <\/em>Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p \u0111em \u0111i c\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c t\u1ea1i c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c trong c\u00e1c quan h\u1ec7 kinh t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – T\u00e0i kho\u1ea3n 1388 – Ph\u1ea3i thu kh\u00e1c<\/em>: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p ngo\u00e0i ph\u1ea1m vi c\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u1ea3n \u00e1nh \u1edf c\u00e1c TK 131, 133, 136, 1381, 1386 nh\u01b0: Ph\u1ea3i thu c\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn, ti\u1ec1n l\u00e3i; Ph\u1ea3i thu c\u00e1c kho\u1ea3n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng do l\u00e0m m\u1ea5t ti\u1ec1n, t\u00e0i s\u1ea3n;…<\/span><\/p>\n

\u0110i\u1ec1u 21. T\u00e0i kho\u1ea3n 141 – T\u1ea1m \u1ee9ng<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng c\u1ee7a doanh nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00f3.<\/span><\/p>\n

b) Kho\u1ea3n t\u1ea1m \u1ee9ng l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 do doanh nghi\u1ec7p giao cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c gi\u1ea3i quy\u1ebft m\u1ed9t c\u00f4ng vi\u1ec7c n\u00e0o \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng th\u01b0\u1eddng xuy\u00ean (thu\u1ed9c c\u00e1c b\u1ed9 ph\u1eadn cung \u1ee9ng v\u1eadt t\u01b0, qu\u1ea3n tr\u1ecb, h\u00e0nh ch\u00ednh) ph\u1ea3i \u0111\u01b0\u1ee3c Gi\u00e1m \u0111\u1ed1c (T\u1ed5ng gi\u00e1m \u0111\u1ed1c) ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

c) Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng (c\u00f3 t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n hay t\u1eadp th\u1ec3) ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi doanh nghi\u1ec7p v\u1ec1 s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1m \u1ee9ng theo \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. N\u1ebfu s\u1ed1 ti\u1ec1n nh\u1eadn t\u1ea1m \u1ee9ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft ph\u1ea3i n\u1ed9p l\u1ea1i qu\u1ef9. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi kh\u00e1c s\u1eed d\u1ee5ng.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Khi ho\u00e0n th\u00e0nh, k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u1eadp b\u1ea3ng thanh to\u00e1n t\u1ea1m \u1ee9ng (k\u00e8m theo ch\u1ee9ng t\u1eeb g\u1ed1c) \u0111\u1ec3 thanh to\u00e1n to\u00e0n b\u1ed9, d\u1ee9t \u0111i\u1ec3m (theo t\u1eebng l\u1ea7n, t\u1eebng kho\u1ea3n) s\u1ed1 t\u1ea1m \u1ee9ng \u0111\u00e3 nh\u1eadn, s\u1ed1 t\u1ea1m \u1ee9ng \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng v\u1edbi s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3). Kho\u1ea3n t\u1ea1m \u1ee9ng s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft n\u1ebfu kh\u00f4ng n\u1ed9p l\u1ea1i qu\u1ef9 th\u00ec ph\u1ea3i t\u00ednh tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p chi qu\u00e1 s\u1ed1 nh\u1eadn t\u1ea1m \u1ee9ng th\u00ec doanh nghi\u1ec7p s\u1ebd chi b\u1ed5 sung s\u1ed1 c\u00f2n thi\u1ebfu.<\/span><\/p>\n

d) Ph\u1ea3i thanh to\u00e1n d\u1ee9t \u0111i\u1ec3m kho\u1ea3n t\u1ea1m \u1ee9ng k\u1ef3 tr\u01b0\u1edbc m\u1edbi \u0111\u01b0\u1ee3c nh\u1eadn t\u1ea1m \u1ee9ng k\u1ef3 sau. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i cho t\u1eebng ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh nh\u1eadn, thanh to\u00e1n t\u1ea1m \u1ee9ng theo t\u1eebng l\u1ea7n t\u1ea1m \u1ee9ng.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 141 – T\u1ea1m \u1ee9ng<\/strong><\/span><\/p>\n

\u00a0B\u00ean N\u1ee3: <\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00e1c kho\u1ea3n ti\u1ec1n, v\u1eadt t\u01b0 \u0111\u00e3 t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng d\u00f9ng kh\u00f4ng h\u1ebft nh\u1eadp l\u1ea1i qu\u1ef9 ho\u1eb7c t\u00ednh tr\u1eeb v\u00e0o l\u01b0\u01a1ng;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – C\u00e1c kho\u1ea3n v\u1eadt t\u01b0 \u0111\u00e3 t\u1ea1m \u1ee9ng s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft nh\u1eadp l\u1ea1i kho.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>S\u1ed1 t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n.<\/span><\/p>\n

\u00a0\u0110i\u1ec1u 22. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/strong><\/span><\/h2>\n

1. Nh\u00f3m t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng h\u00e0ng t\u1ed3n kho c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean) ho\u1eb7c \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

2. H\u00e0ng t\u1ed3n kho c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua v\u00e0o \u0111\u1ec3 s\u1ea3n xu\u1ea5t ho\u1eb7c \u0111\u1ec3 b\u00e1n trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng, g\u1ed3m:<\/span><\/p>\n

– H\u00e0ng mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng;<\/span><\/p>\n

– Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u;<\/span><\/p>\n

– C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/span><\/p>\n

– S\u1ea3n ph\u1ea9m d\u1edf dang;<\/span><\/p>\n

– Th\u00e0nh ph\u1ea9m;<\/span><\/p>\n

– H\u00e0ng ho\u00e1;<\/span><\/p>\n

– H\u00e0ng g\u1eedi b\u00e1n.<\/span><\/p>\n

3. C\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, t\u00e0i s\u1ea3n nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn k\u00fd g\u1eedi, nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u, nh\u1eadn gia c\u00f4ng… kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

4.K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cH\u00e0ng t\u1ed3n kho\u201d khi x\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho v\u00e0 ghi nh\u1eadn chi ph\u00ed.<\/span><\/p>\n

5. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, theo ngu\u1ed3n h\u00ecnh th\u00e0nh v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh gi\u00e1.<\/span><\/p>\n

6. C\u00e1c kho\u1ea3n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho nh\u01b0: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng t\u1ed3n kho kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p khi mua h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 nh\u1eadn \u0111\u01b0\u1ee3c sau khi mua h\u00e0ng t\u1ed3n kho (k\u1ec3 c\u1ea3 kho\u1ea3n vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf) ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 h\u00e0ng t\u1ed3n kho trong kho, h\u00e0ng \u0111\u00e3 b\u00e1n, \u0111\u00e3 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ec3 h\u1ea1ch to\u00e1n cho ph\u00f9 h\u1ee3p:<\/span><\/p>\n

+ N\u1ebfu h\u00e0ng t\u1ed3n kho c\u00f2n t\u1ed3n trong kho ghi gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho;<\/span><\/p>\n

+ N\u1ebfu h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n th\u00ec ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n;<\/span><\/p>\n

+ N\u1ebfu h\u00e0ng t\u1ed3n kho \u0111\u00e3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u00ec ghi gi\u1ea3m chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n

\u00a0– Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n khi mua h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

7. Khi b\u00e1n h\u00e0ng t\u1ed3n kho, gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi doanh thu li\u00ean quan \u0111\u1ebfn ch\u00fang \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng t\u1ed3n kho \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng t\u1ed3n kho \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a…., k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng (chi ti\u1ebft h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o);<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng t\u1ed3n kho \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m….) th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u00ednh doanh thu cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i, gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n).<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p d\u00f9ng h\u00e0ng t\u1ed3n kho bi\u1ebfu t\u1eb7ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i ho\u1eb7c tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng. Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i.<\/span><\/p>\n

d) Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n cho kh\u00e1ch h\u00e0ng khi b\u00e1n h\u00e0ng t\u1ed3n kho h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

8. Khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho xu\u1ea5t trong k\u1ef3, doanh nghi\u1ec7p \u00e1p d\u1ee5ng theo m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n

a) Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 \u0111\u00edch danh: Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 \u0111\u00edch danh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng l\u1ea7n nh\u1eadp h\u00e0ng h\u00f3a mua v\u00e0o, t\u1eebng th\u1ee9 s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra n\u00ean ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 \u00edt m\u1eb7t h\u00e0ng ho\u1eb7c m\u1eb7t h\u00e0ng \u1ed5n \u0111\u1ecbnh v\u00e0 nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c chi ti\u1ebft v\u1ec1 gi\u00e1 nh\u1eadp c\u1ee7a t\u1eebng l\u00f4 h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

b) Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n: Theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n, gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb trung b\u00ecnh c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 v\u00e0 gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t trong k\u1ef3. Gi\u00e1 tr\u1ecb trung b\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng k\u1ef3 ho\u1eb7c sau t\u1eebng l\u00f4 h\u00e0ng nh\u1eadp v\u1ec1, ph\u1ee5 thu\u1ed9c v\u00e0o \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed7i doanh nghi\u1ec7p.<\/span><\/p>\n

c) Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc (FIFO): Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t tr\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c xu\u1ea5t tr\u01b0\u1edbc v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3 l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t g\u1ea7n th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kho \u1edf th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 ho\u1eb7c g\u1ea7n \u0111\u1ea7u k\u1ef3, gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 c\u1ee7a h\u00e0ng nh\u1eadp kho \u1edf th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 ho\u1eb7c g\u1ea7n cu\u1ed1i k\u1ef3 c\u00f2n t\u1ed3n kho.<\/span><\/p>\n

M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ec1u c\u00f3 nh\u1eefng \u01b0u, nh\u01b0\u1ee3c \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh. M\u1ee9c \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a m\u1ed7i ph\u01b0\u01a1ng ph\u00e1p t\u00f9y thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, tr\u00ecnh \u0111\u1ed9, n\u0103ng l\u1ef1c nghi\u1ec7p v\u1ee5 v\u00e0 tr\u00ecnh \u0111\u1ed9 trang b\u1ecb c\u00f4ng c\u1ee5 t\u00ednh to\u00e1n, ph\u01b0\u01a1ng ti\u1ec7n x\u1eed l\u00fd th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi c\u0169ng t\u00f9y thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u b\u1ea3o qu\u1ea3n, t\u00ednh ph\u1ee9c t\u1ea1p v\u1ec1 ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u1edf doanh nghi\u1ec7p.<\/span><\/p>\n

9. \u0110\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho mua v\u00e0o b\u1eb1ng ngo\u1ea1i t\u1ec7, gi\u00e1 mua h\u00e0ng t\u1ed3n kho ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u1ec3 ghi nh\u1eadn. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

10. \u0110\u1ebfn cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, n\u1ebfu x\u00e9t th\u1ea5y gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho kh\u00f4ng thu h\u1ed3i \u0111\u1ee7 do b\u1ecb h\u01b0 h\u1ecfng, l\u1ed7i th\u1eddi, gi\u00e1 b\u00e1n b\u1ecb gi\u1ea3m ho\u1eb7c chi ph\u00ed ho\u00e0n thi\u1ec7n, chi ph\u00ed b\u00e1n h\u00e0ng t\u0103ng l\u00ean th\u00ec ph\u1ea3i ghi gi\u1ea3m gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho cho b\u1eb1ng gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho. Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c l\u00e0 gi\u00e1 b\u00e1n \u01b0\u1edbc t\u00ednh c\u1ee7a h\u00e0ng t\u1ed3n kho trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng tr\u1eeb (-) chi ph\u00ed \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ho\u00e0n thi\u1ec7n s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed \u01b0\u1edbc t\u00ednh c\u1ea7n thi\u1ebft cho vi\u1ec7c ti\u00eau th\u1ee5 ch\u00fang.<\/span><\/p>\n

Vi\u1ec7c ghi gi\u1ea3m gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho cho b\u1eb1ng gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho. S\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c l\u1eadp l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a ch\u00fang.<\/span><\/p>\n

Kho\u1ea3n t\u1ed5n th\u1ea5t ho\u1eb7c thi\u1ec7t h\u1ea1i v\u1ec1 h\u00e0ng t\u1ed3n kho do h\u01b0 h\u1ecfng, l\u1ed7i th\u1eddi kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i \u0111\u01b0\u1ee3c sau khi tr\u1eeb s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 tr\u00edch l\u1eadp (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c ghi v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/span><\/p>\n

T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc, c\u00e1c kho\u1ea3n hao h\u1ee5t, m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho, sau khi \u0111\u00e3 tr\u1eeb (-) ph\u1ea7n b\u1ed3i th\u01b0\u1eddng do tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n g\u00e2y ra v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/span><\/p>\n

11. K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u1ed3ng th\u1eddi k\u1ebf to\u00e1n chi ti\u1ebft c\u1ea3 v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 hi\u1ec7n v\u1eadt theo t\u1eebng th\u1ee9, t\u1eebng lo\u1ea1i, quy c\u00e1ch v\u1eadt t\u01b0, h\u00e0ng h\u00f3a theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng, lu\u00f4n ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ef1 kh\u1edbp, \u0111\u00fang c\u1ea3 v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 hi\u1ec7n v\u1eadt gi\u1eefa th\u1ef1c t\u1ebf v\u1ec1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a v\u1edbi s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u1ed3n kho th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea n\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00e0 c\u1ee7a doanh nghi\u1ec7p kh\u00e1c th\u00ec kh\u00f4ng ghi t\u0103ng h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/p>\n

12. Trong m\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho: Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3. Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho \u00e1p d\u1ee5ng t\u1ea1i doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m, t\u00ednh ch\u1ea5t, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd \u0111\u1ec3 c\u00f3 s\u1ef1 v\u1eadn d\u1ee5ng th\u00edch h\u1ee3p v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n trong ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/p>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

a) Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean: Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean l\u00e0 ph\u01b0\u01a1ng ph\u00e1p theo d\u00f5i v\u00e0 ph\u1ea3n \u00e1nh th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c, c\u00f3 h\u1ec7 th\u1ed1ng t\u00ecnh h\u00ecnh nh\u1eadp, xu\u1ea5t, t\u1ed3n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. Trong tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean, c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a. V\u00ec v\u1eady, gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u1edf b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf h\u00e0ng t\u1ed3n kho, so s\u00e1nh, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u h\u00e0ng t\u1ed3n kho tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. V\u1ec1 nguy\u00ean t\u1eafc s\u1ed1 t\u1ed3n kho th\u1ef1c t\u1ebf ph\u1ea3i lu\u00f4n ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 t\u1ed3n kho tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd k\u1ecbp th\u1eddi. Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t (c\u00f4ng nghi\u1ec7p, x\u00e2y l\u1eafp…) v\u00e0 c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i kinh doanh c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn nh\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, h\u00e0ng c\u00f3 k\u1ef9 thu\u1eadt, ch\u1ea5t l\u01b0\u1ee3ng cao…<\/span><\/p>\n

b) Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3:<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 t\u1eeb \u0111\u00f3 t\u00ednh gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 xu\u1ea5t trong k\u1ef3 theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n\n\n\n
Tr\u1ecb gi\u00e1 h\u00e0ng xu\u1ea5t kho trong k\u1ef3<\/span><\/td>\n=<\/span><\/td>\nTr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3<\/span><\/td>\n+<\/span><\/td>\nT\u1ed5ng tr\u1ecb gi\u00e1 h\u00e0ng nh\u1eadp kho trong k\u1ef3<\/span><\/td>\n–<\/span><\/td>\nTr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– Theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, m\u1ecdi bi\u1ebfn \u0111\u1ed9ng c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a (nh\u1eadp kho, xu\u1ea5t kho) kh\u00f4ng theo d\u00f5i, ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho. Gi\u00e1 tr\u1ecb c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a mua v\u00e0 nh\u1eadp kho trong k\u1ef3 \u0111\u01b0\u1ee3c theo d\u00f5i, ph\u1ea3n \u00e1nh tr\u00ean T\u00e0i kho\u1ea3n 611 \u201cMua h\u00e0ng\u201d.<\/span><\/p>\n

– C\u00f4ng t\u00e1c ki\u1ec3m k\u00ea v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh cu\u1ed1i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a t\u1ed3n kho th\u1ef1c t\u1ebf, tr\u1ecb gi\u00e1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a xu\u1ea5t kho trong k\u1ef3 (ti\u00eau d\u00f9ng cho s\u1ea3n xu\u1ea5t ho\u1eb7c xu\u1ea5t b\u00e1n) l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a T\u00e0i kho\u1ea3n 611 \u201cMua h\u00e0ng\u201d. Nh\u01b0 v\u1eady, khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho ch\u1ec9 s\u1eed d\u1ee5ng \u1edf \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n (\u0111\u1ec3 k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3) v\u00e0 cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n (\u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3).<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 th\u01b0\u1eddng \u00e1p d\u1ee5ng \u1edf c\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 v\u1edbi quy c\u00e1ch, m\u1eabu m\u00e3 r\u1ea5t kh\u00e1c nhau, gi\u00e1 tr\u1ecb th\u1ea5p, h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 xu\u1ea5t d\u00f9ng ho\u1eb7c xu\u1ea5t b\u00e1n th\u01b0\u1eddng xuy\u00ean (c\u1eeda h\u00e0ng b\u00e1n l\u1ebb…). Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 h\u00e0ng t\u1ed3n kho c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 \u0111\u01a1n gi\u1ea3n, gi\u1ea3m nh\u1eb9 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c h\u1ea1ch to\u00e1n. Nh\u01b0ng \u0111\u1ed9 ch\u00ednh x\u00e1c v\u1ec1 gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a xu\u1ea5t d\u00f9ng, xu\u1ea5t b\u00e1n b\u1ecb \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u1ea1i kho, qu\u1ea7y, b\u1ebfn b\u00e3i.<\/span><\/p>\n

13. Vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng t\u1ed3n kho l\u00e0 v\u1eadt t\u01b0 hay thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf tu\u1ef3 thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

14. Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh mua h\u00e0ng ho\u1eb7c ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho. Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng t\u1ed3n kho th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng.<\/span><\/p>\n

\u0110i\u1ec1u 23. T\u00e0i kho\u1ea3n 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 (nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u; c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5; h\u00e0ng h\u00f3a) mua ngo\u00e0i \u0111\u00e3 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 v\u1eabn c\u00f2n \u0111ang tr\u00ean \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n, \u1edf b\u1ebfn c\u1ea3ng, b\u1ebfn b\u00e3i ho\u1eb7c \u0111\u00e3 v\u1ec1 \u0111\u1ebfn doanh nghi\u1ec7p nh\u01b0ng \u0111ang ch\u1edd ki\u1ec3m nh\u1eadn nh\u1eadp kho.<\/span><\/p>\n

b) H\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c coi l\u00e0 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a nh\u1eadp kho, bao g\u1ed3m:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – H\u00e0ng h\u00f3a, v\u1eadt t\u01b0 mua ngo\u00e0i \u0111\u00e3 thanh to\u00e1n ti\u1ec1n ho\u1eb7c \u0111\u00e3 ch\u1ea5p nh\u1eadn thanh to\u00e1n nh\u01b0ng c\u00f2n \u0111\u1ec3 \u1edf kho ng\u01b0\u1eddi b\u00e1n, \u1edf b\u1ebfn c\u1ea3ng, b\u1ebfn b\u00e3i ho\u1eb7c \u0111ang tr\u00ean \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – H\u00e0ng h\u00f3a, v\u1eadt t\u01b0 mua ngo\u00e0i \u0111\u00e3 v\u1ec1 \u0111\u1ebfn doanh nghi\u1ec7p nh\u01b0ng \u0111ang ch\u1edd ki\u1ec3m nghi\u1ec7m, ki\u1ec3m nh\u1eadn nh\u1eadp kho.<\/span><\/p>\n

c) K\u1ebf to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean T\u00e0i kho\u1ea3n 151 theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c.<\/span><\/p>\n

d) H\u00e0ng ng\u00e0y, khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u01b0ng h\u00e0ng ch\u01b0a v\u1ec1 nh\u1eadp kho, k\u1ebf to\u00e1n ch\u01b0a ghi s\u1ed5 m\u00e0 ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u00e0 l\u01b0u h\u00f3a \u0111\u01a1n v\u00e0o t\u1eadp h\u1ed3 s\u01a1 ri\u00eang: \u201cH\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng\u201d.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Trong k\u1ef3, n\u1ebfu h\u00e0ng v\u1ec1 nh\u1eadp kho, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu nh\u1eadp kho v\u00e0 h\u00f3a \u0111\u01a1n mua h\u00e0ng ghi s\u1ed5 tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c T\u00e0i kho\u1ea3n 152 \u201cNguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u\u201d, T\u00e0i kho\u1ea3n 153 \u201cC\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5\u201d, T\u00e0i kho\u1ea3n 156 \u201cH\u00e0ng h\u00f3a\u201d.<\/span><\/p>\n

\u0111) N\u1ebfu cu\u1ed1i k\u1ef3 h\u00e0ng v\u1eabn ch\u01b0a v\u1ec1 th\u00ec c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n mua h\u00e0ng ghi v\u00e0o T\u00e0i kho\u1ea3n 151 \u201cH\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng\u201d. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng theo t\u1eebng ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, t\u1eebng l\u00f4 h\u00e0ng, t\u1eebng h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/strong><\/span><\/p>\n

B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua \u0111ang \u0111i \u0111\u01b0\u1eddng;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 mua \u0111ang \u0111i \u0111\u01b0\u1eddng cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u00e3 v\u1ec1 nh\u1eadp kho ho\u1eb7c \u0111\u00e3 chuy\u1ec3n giao th\u1eb3ng cho kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua nh\u01b0ng c\u00f2n \u0111ang \u0111i \u0111\u01b0\u1eddng (ch\u01b0a v\u1ec1 nh\u1eadp kho doanh nghi\u1ec7p).<\/span><\/p>\n

\u00a0\u0110i\u1ec1u 24. T\u00e0i kho\u1ea3n 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u trong kho c\u1ee7a doanh nghi\u1ec7p. Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng mua ngo\u00e0i ho\u1eb7c t\u1ef1 ch\u1ebf bi\u1ebfn d\u00f9ng cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

– Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ch\u00ednh:<\/em> L\u00e0 nh\u1eefng lo\u1ea1i nguy\u00ean li\u1ec7u v\u00e0 v\u1eadt li\u1ec7u khi tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t th\u00ec c\u1ea5u th\u00e0nh th\u1ef1c th\u1ec3 v\u1eadt ch\u1ea5t, th\u1ef1c th\u1ec3 ch\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m. V\u00ec v\u1eady kh\u00e1i ni\u1ec7m nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ch\u00ednh g\u1eafn li\u1ec1n v\u1edbi t\u1eebng doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u1ee5 th\u1ec3. Trong c\u00e1c doanh nghi\u1ec7p kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5… kh\u00f4ng \u0111\u1eb7t ra kh\u00e1i ni\u1ec7m v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5. Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ch\u00ednh c\u0169ng bao g\u1ed3m c\u1ea3 n\u1eeda th\u00e0nh ph\u1ea9m mua ngo\u00e0i v\u1edbi m\u1ee5c \u0111\u00edch ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o ra th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

– V\u1eadt li\u1ec7u ph\u1ee5:<\/em> L\u00e0 nh\u1eefng lo\u1ea1i v\u1eadt li\u1ec7u khi tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kh\u00f4ng c\u1ea5u th\u00e0nh th\u1ef1c th\u1ec3 ch\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m nh\u01b0ng c\u00f3 th\u1ec3 k\u1ebft h\u1ee3p v\u1edbi v\u1eadt li\u1ec7u ch\u00ednh l\u00e0m thay \u0111\u1ed5i m\u00e0u s\u1eafc, m\u00f9i v\u1ecb, h\u00ecnh d\u00e1ng b\u1ec1 ngo\u00e0i, t\u0103ng th\u00eam ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho qu\u00e1 tr\u00ecnh ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u00ecnh th\u01b0\u1eddng, ho\u1eb7c ph\u1ee5c v\u1ee5 cho nhu c\u1ea7u c\u00f4ng ngh\u1ec7, k\u1ef9 thu\u1eadt, b\u1ea3o qu\u1ea3n \u0111\u00f3ng g\u00f3i; ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh lao \u0111\u1ed9ng.<\/span><\/p>\n

– Nhi\u00ean li\u1ec7u:<\/em> L\u00e0 nh\u1eefng th\u1ee9 c\u00f3 t\u00e1c d\u1ee5ng cung c\u1ea5p nhi\u1ec7t l\u01b0\u1ee3ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho qu\u00e1 tr\u00ecnh ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m di\u1ec5n ra b\u00ecnh th\u01b0\u1eddng. Nhi\u00ean li\u1ec7u c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i \u1edf th\u1ec3 l\u1ecfng, th\u1ec3 r\u1eafn v\u00e0 th\u1ec3 kh\u00ed.<\/span><\/p>\n

– V\u1eadt t\u01b0 thay th\u1ebf:<\/em> L\u00e0 nh\u1eefng v\u1eadt t\u01b0 d\u00f9ng \u0111\u1ec3 thay th\u1ebf, s\u1eeda ch\u1eefa m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t…<\/span><\/p>\n

– V\u1eadt li\u1ec7u v\u00e0 thi\u1ebft b\u1ecb x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n:<\/em> L\u00e0 nh\u1eefng lo\u1ea1i v\u1eadt li\u1ec7u v\u00e0 thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00f4ng vi\u1ec7c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n. \u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n bao g\u1ed3m c\u1ea3 thi\u1ebft b\u1ecb c\u1ea7n l\u1eafp, kh\u00f4ng c\u1ea7n l\u1eafp, c\u00f4ng c\u1ee5, kh\u00ed c\u1ee5 v\u00e0 v\u1eadt k\u1ebft c\u1ea5u d\u00f9ng \u0111\u1ec3 l\u1eafp \u0111\u1eb7t v\u00e0o c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n

b) K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u00ean T\u00e0i kho\u1ea3n 152 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c. N\u1ed9i dung gi\u00e1 g\u1ed1c c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y theo t\u1eebng ngu\u1ed3n nh\u1eadp.<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u mua ngo\u00e0i<\/em>, bao g\u1ed3m: Gi\u00e1 mua ghi tr\u00ean h\u00f3a \u0111\u01a1n, c\u00e1c kho\u1ea3n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i, chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n, ph\u00e2n lo\u1ea1i, b\u1ea3o hi\u1ec3m,… nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1eeb n\u01a1i mua v\u1ec1 \u0111\u1ebfn kho c\u1ee7a doanh nghi\u1ec7p, c\u00f4ng t\u00e1c ph\u00ed c\u1ee7a c\u00e1n b\u1ed9 thu mua, chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn thu mua \u0111\u1ed9c l\u1eadp, c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c thu mua nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 s\u1ed1 hao h\u1ee5t t\u1ef1 nhi\u00ean trong \u0111\u1ecbnh m\u1ee9c (n\u1ebfu c\u00f3):<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u mua v\u00e0o \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u mua v\u00e0o bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ef1 ch\u1ebf bi\u1ebfn<\/em>, bao g\u1ed3m: Gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u xu\u1ea5t ch\u1ebf bi\u1ebfn v\u00e0 chi ph\u00ed ch\u1ebf bi\u1ebfn.<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn<\/em>, bao g\u1ed3m: Gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u1eadt li\u1ec7u \u0111\u1ebfn n\u01a1i ch\u1ebf bi\u1ebfn v\u00e0 t\u1eeb n\u01a1i ch\u1ebf bi\u1ebfn v\u1ec1 doanh nghi\u1ec7p, ti\u1ec1n thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn.<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c c\u1ee7a nguy\u00ean li\u1ec7u nh\u1eadn g\u00f3p v\u1ed1n li\u00ean doanh, c\u1ed5 ph\u1ea7n<\/em> l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia g\u00f3p v\u1ed1n li\u00ean doanh th\u1ed1ng nh\u1ea5t \u0111\u00e1nh gi\u00e1 ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

c) Vi\u1ec7c t\u00ednh tr\u1ecb gi\u00e1 c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t kho trong k\u1ef3, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n nh\u1eadp ho\u1eb7c cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc.<\/span><\/p>\n

Doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 n\u00e0o th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong c\u1ea3 ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/p>\n

d) K\u1ebf to\u00e1n chi ti\u1ebft nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ph\u1ea3i th\u1ef1c hi\u1ec7n theo t\u1eebng kho, t\u1eebng lo\u1ea1i, t\u1eebng nh\u00f3m, th\u1ee9 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng gi\u00e1 h\u1ea1ch to\u00e1n trong k\u1ebf to\u00e1n chi ti\u1ebft nh\u1eadp, xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, th\u00ec cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh h\u1ec7 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u1ec3 t\u00ednh gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng trong k\u1ef3 theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n\n\n\n
H\u1ec7 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 th\u1ef1c t\u1ebf v\u00e0<\/span><\/td>\n=Gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a NVLt\u1ed3n kho \u0111\u1ea7u k\u1ef3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

+Gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a NVL nh\u1eadp kho trong k\u1ef3\u00a0gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a NVL (1)\u00a0Gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a NVL<\/span><\/p>\n

t\u1ed3n kho \u0111\u1ea7u k\u1ef3<\/span><\/p>\n

+Gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a NVL nh\u1eadp kho trong k\u1ef3\u00a0Gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a NVL xu\u1ea5t d\u00f9ng trong k\u1ef3<\/span><\/p>\n

=Gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a NVL xu\u1ea5t d\u00f9ng trong k\u1ef3<\/span><\/p>\n

xH\u1ec7 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a NVL (1)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u0111) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadn gi\u1eef h\u1ed9, nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadn \u0111\u1ec3 gia c\u00f4ng, nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadn t\u1eeb b\u00ean giao \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u…<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/strong><\/span><\/p>\n

\u00a0B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

\u00a0– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u nh\u1eadp kho do mua ngo\u00e0i, t\u1ef1 ch\u1ebf, thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, nh\u1eadn g\u00f3p v\u1ed1n ho\u1eb7c t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

\u00a0– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

\u00a0– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t kho d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1ec3 b\u00e1n, thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn ho\u1eb7c \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n;<\/span><\/p>\n

\u00a0– Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 h\u00e0ng mua;<\/span><\/p>\n

\u00a0– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u;<\/span><\/p>\n

\u00a0– Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u hao h\u1ee5t, m\u1ea5t m\u00e1t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

\u00a0– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 25. T\u00e0i kho\u1ea3n 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u1ee7a doanh nghi\u1ec7p. C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi TSC\u0110. V\u00ec v\u1eady c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng sau \u0111\u00e2y n\u1ebfu kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5:<\/span><\/p>\n

– C\u00e1c \u0111\u00e0 gi\u00e1o, v\u00e1n khu\u00f4n, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 g\u00e1 l\u1eafp chuy\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp;<\/span><\/p>\n

– C\u00e1c lo\u1ea1i bao b\u00ec b\u00e1n k\u00e8m theo h\u00e0ng h\u00f3a c\u00f3 t\u00ednh ti\u1ec1n ri\u00eang, nh\u01b0ng trong qu\u00e1 tr\u00ecnh b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n tr\u00ean \u0111\u01b0\u1eddng v\u00e0 d\u1ef1 tr\u1eef trong kho c\u00f3 t\u00ednh gi\u00e1 tr\u1ecb hao m\u00f2n \u0111\u1ec3 tr\u1eeb d\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a bao b\u00ec;<\/span><\/p>\n

– Nh\u1eefng d\u1ee5ng c\u1ee5, \u0111\u1ed3 ngh\u1ec1 b\u1eb1ng thu\u1ef7 tinh, s\u00e0nh, s\u1ee9;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ti\u1ec7n qu\u1ea3n l\u00fd, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng;<\/span><\/p>\n

– Qu\u1ea7n \u00e1o, gi\u00e0y d\u00e9p chuy\u00ean d\u00f9ng \u0111\u1ec3 l\u00e0m vi\u1ec7c,…<\/span><\/p>\n

b) K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u00ean T\u00e0i kho\u1ea3n 153 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo gi\u00e1 g\u1ed1c. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed1c nh\u1eadp kho c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (xem gi\u1ea3i th\u00edch \u1edf TK 152).<\/span><\/p>\n

c) Vi\u1ec7c t\u00ednh gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t kho c\u0169ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp tr\u01b0\u1edbc – Xu\u1ea5t tr\u01b0\u1edbc;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n nh\u1eadp ho\u1eb7c cu\u1ed1i k\u1ef3.<\/span><\/p>\n

d) K\u1ebf to\u00e1n chi ti\u1ebft c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n theo t\u1eebng kho, t\u1eebng lo\u1ea1i, t\u1eebng nh\u00f3m, t\u1eebng th\u1ee9 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5. C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh, cho thu\u00ea ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i v\u1ec1 hi\u1ec7n v\u1eadt v\u00e0 gi\u00e1 tr\u1ecb tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo n\u01a1i s\u1eed d\u1ee5ng, theo \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1eadt ch\u1ea5t. \u0110\u1ed1i v\u1edbi c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, qu\u00fd hi\u1ebfm ph\u1ea3i c\u00f3 th\u1ec3 th\u1ee9c b\u1ea3o qu\u1ea3n \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf khi xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ea3i ghi nh\u1eadn to\u00e0n b\u1ed9 m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea xu\u1ea5t d\u00f9ng ho\u1eb7c cho thu\u00ea li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o T\u00e0i kho\u1ea3n 242 \u201cChi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u201d v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh theo t\u1eebng b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/strong><\/span><\/p>\n

B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho do mua ngo\u00e0i, t\u1ef1 ch\u1ebf, thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn, nh\u1eadn g\u00f3p v\u1ed1n;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 cho thu\u00ea nh\u1eadp l\u1ea1i kho;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t kho s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, cho thu\u00ea ho\u1eb7c g\u00f3p v\u1ed1n;<\/span><\/p>\n

– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n gi\u1ea3m gi\u00e1;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thi\u1ebfu ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u00a0\u0110i\u1ec1u 26. T\u00e0i kho\u1ea3n 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u1edf doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean. \u1ede nh\u1eefng doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, T\u00e0i kho\u1ea3n 154 ch\u1ec9 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u1edf dang \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

b) T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh trong k\u1ef3; chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh trong k\u1ef3; chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh, ph\u1ee5 v\u00e0 thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn \u1edf c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c \u1edf c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5. T\u00e0i kho\u1ea3n 154 c\u0169ng ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng ch\u1ebf bi\u1ebfn, ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, n\u1ebfu c\u00f3 t\u1ed5 ch\u1ee9c c\u00e1c lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n

c) Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 154 ph\u1ea3i \u0111\u01b0\u1ee3c chi ti\u1ebft theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, c\u00f4ng tr\u01b0\u1eddng,…); theo lo\u1ea1i, nh\u00f3m s\u1ea3n ph\u1ea9m, ho\u1eb7c chi ti\u1ebft, b\u1ed9 ph\u1eadn s\u1ea3n ph\u1ea9m; theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 ho\u1eb7c theo t\u1eebng c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5.<\/span><\/p>\n

d) Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ea3n \u00e1nh tr\u00ean T\u00e0i kho\u1ea3n 154 g\u1ed3m nh\u1eefng chi ph\u00ed sau:<\/span><\/p>\n

– Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp);<\/span><\/p>\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

\u0111) Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n

e) Cu\u1ed1i k\u1ef3, ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i v\u00e0o chi ph\u00ed ch\u1ebf bi\u1ebfn cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n

g) Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 154 nh\u1eefng chi ph\u00ed sau:<\/span><\/p>\n

– Chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/p>\n

– Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

– Chi ph\u00ed t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Chi ph\u00ed kh\u00e1c;<\/span><\/p>\n

– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n

– Chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng ngu\u1ed3n kh\u00e1c.<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh c\u00f4ng nghi\u1ec7p<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong ng\u00e0nh c\u00f4ng nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p, t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c ph\u00e2n x\u01b0\u1edfng, ho\u1eb7c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, cung c\u1ea5p lao v\u1ee5, d\u1ecbch v\u1ee5 cho b\u00ean ngo\u00e0i ho\u1eb7c ph\u1ee5c v\u1ee5 cho vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u00ec chi ph\u00ed c\u1ee7a nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o T\u00e0i kho\u1ea3n 154.<\/span><\/p>\n

b) Ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 154 nh\u1eefng n\u1ed9i dung chi ph\u00ed sau:<\/span><\/p>\n

– Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

c) T\u00e0i kho\u1ea3n 154 \u1edf c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t), theo lo\u1ea1i, nh\u00f3m s\u1ea3n ph\u1ea9m, s\u1ea3n ph\u1ea9m, ho\u1eb7c chi ti\u1ebft b\u1ed9 ph\u1eadn s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

d) Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed v\u00e0 s\u1ed1 thu h\u1ed3i t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh n\u00f4ng nghi\u1ec7p<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong ng\u00e0nh n\u00f4ng nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo ng\u00e0nh kinh doanh n\u00f4ng nghi\u1ec7p (tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn,…), theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…), chi ti\u1ebft theo t\u1eebng lo\u1ea1i c\u00e2y con v\u00e0 t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m, t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.<\/span><\/p>\n

b) Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0o cu\u1ed1i v\u1ee5 thu ho\u1ea1ch ho\u1eb7c cu\u1ed1i n\u0103m. S\u1ea3n ph\u1ea9m thu ho\u1ea1ch n\u0103m n\u00e0o th\u00ec t\u00ednh gi\u00e1 th\u00e0nh trong n\u0103m \u0111\u00f3 ngh\u0129a l\u00e0 chi ph\u00ed chi ra trong n\u0103m nay nh\u01b0ng n\u0103m sau m\u1edbi thu ho\u1ea1ch s\u1ea3n ph\u1ea9m th\u00ec n\u0103m sau m\u1edbi t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi ng\u00e0nh tr\u1ed3ng tr\u1ecdt, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo 3 lo\u1ea1i c\u00e2y:<\/span><\/p>\n

– C\u00e2y ng\u1eafn ng\u00e0y (l\u00faa, khoai, s\u1eafn,…);<\/span><\/p>\n

– C\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (d\u1ee9a, chu\u1ed1i,…);<\/span><\/p>\n

– C\u00e2y l\u00e2u n\u0103m (ch\u00e8, c\u00e0 ph\u00ea, cao su, h\u1ed3 ti\u00eau, c\u00e2y \u0103n qu\u1ea3,…).<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i c\u00e2y tr\u1ed3ng 2, 3 v\u1ee5 trong m\u1ed9t n\u0103m, ho\u1eb7c tr\u1ed3ng n\u0103m nay, n\u0103m sau m\u1edbi thu ho\u1ea1ch, ho\u1eb7c lo\u1ea1i c\u00e2y v\u1eeba c\u00f3 di\u1ec7n t\u00edch tr\u1ed3ng m\u1edbi, v\u1eeba c\u00f3 di\u1ec7n t\u00edch ch\u0103m s\u00f3c thu ho\u1ea1ch trong c\u00f9ng m\u1ed9t n\u0103m,… th\u00ec ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 ghi ch\u00e9p, ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng chi ph\u00ed c\u1ee7a v\u1ee5 n\u00e0y v\u1edbi v\u1ee5 kh\u00e1c, c\u1ee7a di\u1ec7n t\u00edch n\u00e0y v\u1edbi di\u1ec7n t\u00edch kh\u00e1c, c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u1edbi n\u0103m nay v\u00e0 n\u0103m sau,…<\/span><\/p>\n

d) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y chi ph\u00ed khai hoang, tr\u1ed3ng m\u1edbi v\u00e0 ch\u0103m s\u00f3c c\u00e2y l\u00e2u n\u0103m \u0111ang trong th\u1eddi k\u1ef3 XDCB, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

\u0111) V\u1ec1 nguy\u00ean t\u1eafc, chi ph\u00ed s\u1ea3n xu\u1ea5t ng\u00e0nh tr\u1ed3ng tr\u1ecdt \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft v\u00e0o b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n, ho\u1eb7c li\u00ean quan \u0111\u1ebfn nhi\u1ec1u v\u1ee5, nhi\u1ec1u th\u1eddi k\u1ef3 th\u00ec ph\u1ea3i ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n ri\u00eang, sau \u0111\u00f3 ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m li\u00ean quan nh\u01b0: Chi ph\u00ed t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc, chi ph\u00ed chu\u1ea9n b\u1ecb \u0111\u1ea5t v\u00e0 tr\u1ed3ng m\u1edbi n\u0103m \u0111\u1ea7u c\u1ee7a nh\u1eefng c\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n, thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (chi ph\u00ed n\u00e0y kh\u00f4ng thu\u1ed9c v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB),…<\/span><\/p>\n

e) Tr\u00ean c\u00f9ng m\u1ed9t di\u1ec7n t\u00edch canh t\u00e1c, n\u1ebfu tr\u1ed3ng xen t\u1eeb hai lo\u1ea1i c\u00e2y n\u00f4ng nghi\u1ec7p ng\u1eafn ng\u00e0y tr\u1edf l\u00ean th\u00ec nh\u1eefng chi ph\u00ed ph\u00e1t sinh c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn lo\u1ea1i c\u00e2y n\u00e0o th\u00ec t\u1eadp h\u1ee3p ri\u00eang cho lo\u1ea1i c\u00e2y \u0111\u00f3 (nh\u01b0: H\u1ea1t gi\u1ed1ng, chi ph\u00ed gieo tr\u1ed3ng, thu ho\u1ea1ch,…), chi ph\u00ed ph\u00e1t sinh chung cho nhi\u1ec1u lo\u1ea1i c\u00e2y (chi ph\u00ed c\u00e0y b\u1eeba, t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc,…) th\u00ec \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p ri\u00eang v\u00e0 ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i c\u00e2y theo di\u1ec7n t\u00edch gieo tr\u1ed3ng, ho\u1eb7c theo m\u1ed9t ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p.<\/span><\/p>\n

g) \u0110\u1ed1i v\u1edbi c\u00e2y l\u00e2u n\u0103m, qu\u00e1 tr\u00ecnh t\u1eeb khi l\u00e0m \u0111\u1ea5t, gieo tr\u1ed3ng, ch\u0103m s\u00f3c \u0111\u1ebfn khi b\u1eaft \u0111\u1ea7u c\u00f3 s\u1ea3n ph\u1ea9m (thu, b\u00f3i) th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean TSC\u0110 \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chi ph\u00ed \u1edf TK 241 \u201cXDCB d\u1edf dang”. Chi ph\u00ed cho v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh bao g\u1ed3m c\u00e1c chi ph\u00ed cho kh\u00e2u ch\u0103m s\u00f3c, kh\u00e2u thu ho\u1ea1ch.<\/span><\/p>\n

h) Khi h\u1ea1ch to\u00e1n chi ph\u00ed ng\u00e0nh ch\u0103n nu\u00f4i tr\u00ean T\u00e0i kho\u1ea3n 154 c\u1ea7n ch\u00fa \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/span><\/p>\n

– H\u1ea1ch to\u00e1n chi ph\u00ed ch\u0103n nu\u00f4i ph\u1ea3i chi ti\u1ebft cho t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i (nh\u01b0 ch\u0103n nu\u00f4i tr\u00e2u b\u00f2, ch\u0103n nu\u00f4i l\u1ee3n,…), theo t\u1eebng nh\u00f3m ho\u1eb7c t\u1eebng lo\u1ea1i gia s\u00fac, gia c\u1ea7m;<\/span><\/p>\n

– S\u00fac v\u1eadt con c\u1ee7a \u0111\u00e0n s\u00fac v\u1eadt c\u01a1 b\u1ea3n hay nu\u00f4i b\u00e9o \u0111\u1ebb ra sau khi t\u00e1ch m\u1eb9 \u0111\u01b0\u1ee3c m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i ri\u00eang theo gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf;<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi s\u00fac v\u1eadt c\u01a1 b\u1ea3n khi \u0111\u00e0o th\u1ea3i chuy\u1ec3n th\u00e0nh s\u00fac v\u1eadt nu\u00f4i l\u1edbn, nu\u00f4i b\u00e9o \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 154 theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a s\u00fac v\u1eadt c\u01a1 b\u1ea3n;<\/span><\/p>\n

– \u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh trong ng\u00e0nh ch\u0103n nu\u00f4i l\u00e0: 1 kg s\u1eefa t\u01b0\u01a1i, 1 con b\u00f2 con ti\u00eau chu\u1ea9n, gi\u00e1 th\u00e0nh 1 kg th\u1ecbt t\u0103ng, gi\u00e1 th\u00e0nh 1 kg th\u1ecbt h\u01a1i, gi\u00e1 th\u00e0nh 1 ng\u00e0y\/con ch\u0103n nu\u00f4i,…<\/span><\/p>\n

i) Ph\u1ea7n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh d\u1ecbch v\u1ee5<\/strong><\/span><\/p>\n

a) T\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 nh\u01b0: Giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, d\u1ecbch v\u1ee5,… T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed (nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1ea3n xu\u1ea5t chung) v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi ng\u00e0nh giao th\u00f4ng v\u1eadn t\u1ea3i, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh v\u1ec1 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 (\u00f4 t\u00f4, t\u00e0u \u0111i\u1ec7n, v\u1eadn t\u1ea3i b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n th\u00f4 s\u01a1 kh\u00e1c…) v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng th\u1ee7y, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng \u1ed1ng,… T\u00e0i kho\u1ea3n 154 \u00e1p d\u1ee5ng cho ng\u00e0nh giao th\u00f4ng v\u1eadn t\u1ea3i ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft cho t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng (v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a,…) theo t\u1eebng doanh nghi\u1ec7p ho\u1eb7c b\u1ed9 ph\u1eadn kinh doanh d\u1ecbch v\u1ee5.<\/span><\/p>\n

c) Trong qu\u00e1 tr\u00ecnh v\u1eadn t\u1ea3i, s\u0103m l\u1ed1p b\u1ecb hao m\u00f2n v\u1edbi m\u1ee9c \u0111\u1ed9 nhanh h\u01a1n m\u1ee9c kh\u1ea5u hao \u0111\u1ea7u xe n\u00ean th\u01b0\u1eddng ph\u1ea3i thay th\u1ebf nhi\u1ec1u l\u1ea7n nh\u01b0ng gi\u00e1 tr\u1ecb s\u0103m l\u1ed1p thay th\u1ebf kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i ngay m\u1ed9t l\u00fac khi xu\u1ea5t d\u00f9ng thay th\u1ebf m\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n theo t\u1eebng k\u1ef3. V\u00ec v\u1eady, h\u00e0ng k\u1ef3 c\u00e1c doanh nghi\u1ec7p v\u1eadn t\u1ea3i \u00f4t\u00f4 \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u0103m l\u1ed1p v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i (chi ph\u00ed ph\u1ea3i tr\u1ea3) theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

d) Ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0 ph\u1ea7n chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh du l\u1ecbch, t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng nh\u01b0: H\u01b0\u1edbng d\u1eabn du l\u1ecbch, kinh doanh kh\u00e1ch s\u1ea1n, kinh doanh v\u1eadn t\u1ea3i du l\u1ecbch,…<\/span><\/p>\n

e) Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1ch s\u1ea1n, T\u00e0i kho\u1ea3n 154 ph\u1ea3i m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 nh\u01b0: d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, d\u1ecbch v\u1ee5 bu\u1ed3ng ngh\u1ec9, d\u1ecbch v\u1ee5 vui ch\u01a1i gi\u1ea3i tr\u00ed, ph\u1ee5c v\u1ee5 kh\u00e1c (gi\u1eb7t, l\u00e0, c\u1eaft t\u00f3c, \u0111i\u1ec7n t\u00edn, th\u1ec3 thao,…).<\/span><\/p>\n

5. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh x\u00e2y d\u1ef1ng<\/strong><\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y l\u1eafp quy \u0111\u1ecbnh ch\u1ec9 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 n\u00ean T\u00e0i kho\u1ea3n 154 d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p x\u00e2y l\u1eafp.<\/span><\/p>\n

b) Ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

c) T\u00e0i kho\u1ea3n n\u00e0y trong ng\u00e0nh X\u00e2y l\u1eafp c\u00f3 th\u1ec3 theo d\u00f5i chi ti\u1ebft theo c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/p>\n

– X\u00e2y l\u1eafp:<\/em> D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp d\u1edf dang cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– S\u1ea3n ph\u1ea9m kh\u00e1c:<\/em> D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m kh\u00e1c v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m kh\u00e1c d\u1edf dang cu\u1ed1i k\u1ef3 (th\u00e0nh ph\u1ea9m, c\u1ea5u ki\u1ec7n x\u00e2y l\u1eafp,…);<\/span><\/p>\n

– D\u1ecbch v\u1ee5:<\/em> D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ecbch v\u1ee5 d\u1edf dang cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– Chi ph\u00ed b\u1ea3o h\u00e0nh x\u00e2y l\u1eafp:<\/em> D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 v\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh b\u1ea3o h\u00e0nh x\u00e2y l\u1eafp c\u00f2n d\u1edf dang cu\u1ed1i k\u1ef3.<\/span><\/p>\n

d) Vi\u1ec7c t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ph\u1ea3i theo t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh v\u00e0 theo kho\u1ea3n m\u1ee5c gi\u00e1 th\u00e0nh quy \u0111\u1ecbnh trong gi\u00e1 tr\u1ecb d\u1ef1 to\u00e1n x\u00e2y l\u1eafp, g\u1ed3m:<\/span><\/p>\n

– Chi ph\u00ed v\u1eadt li\u1ec7u;<\/span><\/p>\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng;<\/span><\/p>\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng;<\/span><\/p>\n

– Ch\u00ed ph\u00ed chung.<\/span><\/p>\n

Ri\u00eang chi ph\u00ed chung \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chi ph\u00ed “X\u00e2y l\u1eafp”: Ch\u1ec9 bao g\u1ed3m chi ph\u00ed chung ph\u00e1t sinh \u1edf \u0111\u1ed9i nh\u1eadn th\u1ea7u ho\u1eb7c c\u00f4ng tr\u01b0\u1eddng x\u00e2y l\u1eafp. C\u00f2n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p x\u00e2y l\u1eafp (l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a chi ph\u00ed chung) \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 642 “Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh”. Chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” tham gia v\u00e0o gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh v\u00e0 b\u00e1n ra trong k\u1ef3.<\/span><\/p>\n

\u00a0 \u0111) Ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed x\u00e2y d\u1ef1ng th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch (l\u00e0m v\u0103n ph\u00f2ng, cho thu\u00ea ho\u1eb7c \u0111\u1ec3 b\u00e1n, v\u00ed d\u1ee5 nh\u01b0 t\u00f2a nh\u00e0 chung c\u01b0 h\u1ed7n h\u1ee3p) th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– N\u1ebfu \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 tr\u1ecdng c\u1ee7a ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 b\u00e1n (th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n) v\u00e0 ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 cho thu\u00ea ho\u1eb7c l\u00e0m v\u0103n ph\u00f2ng (TSC\u0110 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0) th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang tr\u00ean TK 154 ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng TSC\u0110 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ri\u00eang tr\u00ean TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 tr\u1ecdng chi ph\u00ed x\u00e2y d\u1ef1ng cho c\u00e1c c\u1ea5u ph\u1ea7n th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n, TSC\u0110 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00ec k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng tr\u00ean TK 241. Khi c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n c\u0103n c\u1ee9 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong th\u1ef1c t\u1ebf \u0111\u1ec3 k\u1ebft chuy\u1ec3n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

e) Kho\u1ea3n d\u1ef1 ph\u00f2ng chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh t\u1eebng k\u1ef3, h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh n\u1ebfu s\u1ed1 b\u1ea3o h\u00e0nh \u0111\u00e3 tr\u00edch l\u1eadp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh th\u00ec ghi t\u0103ng thu nh\u1eadp kh\u00e1c trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1ee3c l\u1ea1i th\u00ec h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/span><\/p>\n

g) C\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp kh\u00f4ng th\u1ec3 thu h\u1ed3i (v\u00ed d\u1ee5: Kh\u00f4ng \u0111\u1ee7 t\u00ednh th\u1ef1c thi v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd nh\u01b0 c\u00f3 s\u1ef1 nghi ng\u1edd v\u1ec1 hi\u1ec7u l\u1ef1c c\u1ee7a n\u00f3, ho\u1eb7c h\u1ee3p \u0111\u1ed3ng m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ec3 th\u1ef1c thi ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh…) ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/span><\/p>\n

h) C\u00e1c kho\u1ea3n thu t\u1eeb vi\u1ec7c b\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba v\u00e0 thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

i) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n

– Kho\u1ea3n m\u1ee5c chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp bao g\u1ed3m: Gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5, c\u00e1c c\u1ea5u ki\u1ec7n ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn r\u1eddi, v\u1eadt li\u1ec7u lu\u00e2n chuy\u1ec3n tham gia c\u1ea5u th\u00e0nh th\u1ef1c th\u1ec3 s\u1ea3n ph\u1ea9m x\u00e2y, l\u1eafp ho\u1eb7c gi\u00fap cho vi\u1ec7c th\u1ef1c hi\u1ec7n v\u00e0 ho\u00e0n th\u00e0nh kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y, l\u1eafp (kh\u00f4ng k\u1ec3 v\u1eadt li\u1ec7u ph\u1ee5 cho m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n thi c\u00f4ng v\u00e0 nh\u1eefng v\u1eadt li\u1ec7u t\u00ednh trong chi ph\u00ed chung).<\/span><\/p>\n

– Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp: Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho x\u00e2y d\u1ef1ng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh n\u00e0o ph\u1ea3i t\u00ednh tr\u1ef1c ti\u1ebfp cho s\u1ea3n ph\u1ea9m h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh \u0111\u00f3 tr\u00ean c\u01a1 s\u1edf ch\u1ee9ng t\u1eeb g\u1ed1c theo s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 theo gi\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kho (gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n; Gi\u00e1 nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc, th\u1ef1c t\u1ebf \u0111\u00edch danh).<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 h\u1ea1ch to\u00e1n ho\u1eb7c khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea s\u1ed1 v\u1eadt li\u1ec7u c\u00f2n l\u1ea1i t\u1ea1i n\u01a1i s\u1ea3n xu\u1ea5t (n\u1ebfu c\u00f3) \u0111\u1ec3 ghi gi\u1ea3m tr\u1eeb chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp xu\u1ea5t s\u1eed d\u1ee5ng cho c\u00f4ng tr\u00ecnh.<\/span><\/p>\n

– Trong \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp kh\u00f4ng cho ph\u00e9p t\u00ednh chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u cho \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng theo ti\u00eau th\u1ee9c h\u1ee3p l\u00fd (t\u1ef7 l\u1ec7 v\u1edbi \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u,…).<\/span><\/p>\n

k) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng:<\/span><\/p>\n

– Kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng bao g\u1ed3m: Chi ph\u00ed cho c\u00e1c m\u00e1y thi c\u00f4ng nh\u1eb1m th\u1ef1c hi\u1ec7n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c x\u00e2y l\u1eafp b\u1eb1ng m\u00e1y. M\u00e1y m\u00f3c thi c\u00f4ng l\u00e0 lo\u1ea1i m\u00e1y tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh. \u0110\u00f3 l\u00e0 nh\u1eefng m\u00e1y m\u00f3c chuy\u1ec3n \u0111\u1ed9ng b\u1eb1ng \u0111\u1ed9ng c\u01a1 h\u01a1i n\u01b0\u1edbc, diezen, x\u0103ng, \u0111i\u1ec7n,… (k\u1ec3 c\u1ea3 lo\u1ea1i m\u00e1y ph\u1ee5c v\u1ee5 x\u00e2y, l\u1eafp).<\/span><\/p>\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng bao g\u1ed3m: Chi ph\u00ed th\u01b0\u1eddng xuy\u00ean v\u00e0 chi ph\u00ed t\u1ea1m th\u1eddi. Chi ph\u00ed th\u01b0\u1eddng xuy\u00ean cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00e1y thi c\u00f4ng, g\u1ed3m: Chi ph\u00ed nh\u00e2n c\u00f4ng \u0111i\u1ec1u khi\u1ec3n m\u00e1y, ph\u1ee5c v\u1ee5 m\u00e1y,…; Chi ph\u00ed v\u1eadt li\u1ec7u; Chi ph\u00ed c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5; Chi ph\u00ed kh\u1ea5u hao TSC\u0110; Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i (chi ph\u00ed s\u1eeda ch\u1eefa nh\u1ecf, \u0111i\u1ec7n, n\u01b0\u1edbc, b\u1ea3o hi\u1ec3m xe, m\u00e1y,…); Chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

– Chi ph\u00ed t\u1ea1m th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00e1y thi c\u00f4ng, g\u1ed3m: Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn m\u00e1y thi c\u00f4ng (\u0111\u1ea1i tu, trung tu,…) kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 m\u00e1y thi c\u00f4ng; Chi ph\u00ed c\u00f4ng tr\u00ecnh t\u1ea1m th\u1eddi cho m\u00e1y thi c\u00f4ng (l\u1ec1u, l\u00e1n, b\u1ec7, \u0111\u01b0\u1eddng ray ch\u1ea1y m\u00e1y,…). Chi ph\u00ed t\u1ea1m th\u1eddi c\u1ee7a m\u00e1y c\u00f3 th\u1ec3 ph\u00e1t sinh tr\u01b0\u1edbc (\u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 242) sau \u0111\u00f3 s\u1ebd ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o N\u1ee3 T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang”; Ho\u1eb7c ph\u00e1t sinh sau, nh\u01b0ng ph\u1ea3i t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp trong k\u1ef3 (do li\u00ean quan t\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf m\u00e1y m\u00f3c thi c\u00f4ng trong k\u1ef3). Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i ti\u1ebfn h\u00e0nh tr\u00edch tr\u01b0\u1edbc chi ph\u00ed, ghi C\u00f3 T\u00e0i kho\u1ea3n 352 “D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3”, N\u1ee3 T\u00e0i kho\u1ea3n 154 chi ti\u1ebft chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng.<\/span><\/p>\n

l) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t chung:<\/span><\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a \u0111\u1ed9i, c\u00f4ng tr\u01b0\u1eddng x\u00e2y d\u1ef1ng g\u1ed3m: L\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i x\u00e2y d\u1ef1ng; Kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ec9 l\u1ec7 quy \u0111\u1ecbnh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u1ee7a nh\u00e2n vi\u00ean s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng v\u00e0 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i; Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i v\u00e0 nh\u1eefng chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i,…<\/span><\/p>\n

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  1. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/strong><\/span><\/li>\n<\/ol>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – C\u00e1c chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3 li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5;<\/span><\/p>\n

    – C\u00e1c chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3 li\u00ean quan \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 th\u00e0nh x\u00e2y l\u1eafp theo gi\u00e1 kho\u00e1n n\u1ed9i b\u1ed9;<\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00e3 ch\u1ebf t\u1ea1o xong nh\u1eadp kho, chuy\u1ec3n \u0111i b\u00e1n, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ngay ho\u1eb7c s\u1eed d\u1ee5ng ngay v\u00e0o ho\u1ea1t \u0111\u1ed9ng XDCB;<\/span><\/p>\n

    – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao t\u1eebng ph\u1ea7n, ho\u1eb7c to\u00e0n b\u1ed9 ti\u00eau th\u1ee5 trong k\u1ef3; ho\u1eb7c b\u00e0n giao cho doanh nghi\u1ec7p nh\u1eadn th\u1ea7u ch\u00ednh x\u00e2y l\u1eafp (c\u1ea5p tr\u00ean ho\u1eb7c n\u1ed9i b\u1ed9); ho\u1eb7c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd ti\u00eau th\u1ee5;<\/span><\/p>\n

    – Chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh cung c\u1ea5p cho kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 ph\u1ebf li\u1ec7u thu h\u1ed3i, gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m h\u1ecfng kh\u00f4ng s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c;<\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, h\u00e0ng ho\u00e1 gia c\u00f4ng xong nh\u1eadp l\u1ea1i kho;<\/span><\/p>\n

    – Ph\u1ea3n \u00e1nh chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, ho\u1eb7c doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m d\u00e0i m\u00e0 h\u00e0ng k\u1ef3 k\u1ebf to\u00e1n \u0111\u00e3 ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh v\u00e0o TK 154 \u0111\u1ebfn khi s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh m\u1edbi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (C\u00f3 TK 154, N\u1ee3 TK 632);<\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n d\u1edf dang cu\u1ed1i k\u1ef3.<\/span><\/p>\n

    \u0110i\u1ec1u 27. T\u00e0i kho\u1ea3n 155 – Th\u00e0nh ph\u1ea9m<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i th\u00e0nh ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p. Th\u00e0nh ph\u1ea9m l\u00e0 nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u00e3 k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn do c\u00e1c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c thu\u00ea ngo\u00e0i gia c\u00f4ng xong \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m nghi\u1ec7m ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 nh\u1eadp kho.<\/span><\/p>\n

    Trong giao d\u1ecbch xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c, t\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c (b\u00ean nh\u1eadn gi\u1eef h\u1ed9).<\/span><\/p>\n

    b) Th\u00e0nh ph\u1ea9m do c\u00e1c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ch\u00ednh v\u00e0 s\u1ea3n xu\u1ea5t ph\u1ee5 c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t (gi\u00e1 g\u1ed1c), bao g\u1ed3m: Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0 nh\u1eefng chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

    c) Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c th\u00e0nh ph\u1ea9m c\u00e1c chi ph\u00ed sau:<\/span><\/p>\n

    – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c ph\u00e1t sinh tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng;<\/span><\/p>\n

    – Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho c\u1ea7n thi\u1ebft cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ti\u1ebfp theo v\u00e0 chi ph\u00ed b\u1ea3o qu\u1ea3n trong qu\u00e1 tr\u00ecnh mua h\u00e0ng;<\/span><\/p>\n

    – Chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/p>\n

    – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

    d) Th\u00e0nh ph\u1ea9m thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf gia c\u00f4ng ch\u1ebf bi\u1ebfn bao g\u1ed3m: Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed thu\u00ea gia c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh gia c\u00f4ng.<\/span><\/p>\n

    \u0111) Vi\u1ec7c t\u00ednh gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m xu\u1ea5t kho \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p: Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh; Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n nh\u1eadp ho\u1eb7c cu\u1ed1i k\u1ef3; Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp tr\u01b0\u1edbc – Xu\u1ea5t tr\u01b0\u1edbc.<\/span><\/p>\n

    e) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean, n\u1ebfu k\u1ebf to\u00e1n chi ti\u1ebft nh\u1eadp, xu\u1ea5t kho th\u00e0nh ph\u1ea9m h\u00e0ng ng\u00e0y \u0111\u01b0\u1ee3c ghi s\u1ed5 theo gi\u00e1 h\u1ea1ch to\u00e1n (c\u00f3 th\u1ec3 l\u00e0 gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch ho\u1eb7c gi\u00e1 nh\u1eadp kho \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t). Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m nh\u1eadp kho v\u00e0 x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a th\u00e0nh ph\u1ea9m (t\u00ednh c\u1ea3 s\u1ed1 ch\u00eanh l\u1ec7ch c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u1ea7u k\u1ef3) l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m nh\u1eadp, xu\u1ea5t kho trong k\u1ef3 (s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n gi\u1ea3i th\u00edch T\u00e0i kho\u1ea3n 152 \u201cNguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u\u201d).<\/span><\/p>\n

    g) K\u1ebf to\u00e1n chi ti\u1ebft th\u00e0nh ph\u1ea9m ph\u1ea3i th\u1ef1c hi\u1ec7n theo t\u1eebng kho, t\u1eebng lo\u1ea1i, nh\u00f3m, th\u1ee9 th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 155 – Th\u00e0nh ph\u1ea9m<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m nh\u1eadp kho;<\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m th\u1eeba khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m xu\u1ea5t kho;<\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m thi\u1ebfu h\u1ee5t khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/span><\/p>\n

    \u00a0\u0110i\u1ec1u 28. T\u00e0i kho\u1ea3n 156 – H\u00e0ng h\u00f3a<\/strong><\/span><\/p>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m h\u00e0ng h\u00f3a t\u1ea1i c\u00e1c kho h\u00e0ng, qu\u1ea7y h\u00e0ng, h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n. H\u00e0ng h\u00f3a l\u00e0 c\u00e1c lo\u1ea1i v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p mua v\u1ec1 v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 b\u00e1n (b\u00e1n bu\u00f4n v\u00e0 b\u00e1n l\u1ebb). Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a mua v\u1ec1 v\u1eeba d\u00f9ng \u0111\u1ec3 b\u00e1n, v\u1eeba d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa hai m\u1ee5c \u0111\u00edch b\u00e1n l\u1ea1i hay \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00ec v\u1eabn ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 156 \u201cH\u00e0ng h\u00f3a\u201d.<\/span><\/p>\n

    Trong giao d\u1ecbch xu\u1ea5t nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, t\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c (b\u00ean nh\u1eadn gi\u1eef h\u1ed9).<\/span><\/p>\n

    b) Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 156 \u201cH\u00e0ng h\u00f3a\u201d:<\/span><\/p>\n

    – H\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn gi\u1eef h\u1ed9 cho c\u00e1c doanh nghi\u1ec7p kh\u00e1c;<\/span><\/p>\n

    \u00a0– Nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 mua v\u1ec1 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (ghi v\u00e0o c\u00e1c T\u00e0i kho\u1ea3n 152 \u201cNguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u\u201d, ho\u1eb7c T\u00e0i kho\u1ea3n 153 \u201cC\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5\u201d);<\/span><\/p>\n

    \u00a0– Th\u00e0nh ph\u1ea9m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra (ghi v\u00e0o T\u00e0i kho\u1ea3n 155 \u201cTh\u00e0nh ph\u1ea9m\u201d).<\/span><\/p>\n

    c) K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho h\u00e0ng h\u00f3a tr\u00ean T\u00e0i kho\u1ea3n 156 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c. Gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a mua v\u00e0o, bao g\u1ed3m: Gi\u00e1 mua, chi ph\u00ed thu mua (v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1eeb n\u01a1i mua v\u1ec1 kho doanh nghi\u1ec7p, chi ph\u00ed b\u1ea3o hi\u1ec3m,…), thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3), thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb). Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a v\u1ec1 \u0111\u1ec3 b\u00e1n l\u1ea1i nh\u01b0ng v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 c\u1ea7n ph\u1ea3i gia c\u00f4ng, s\u01a1 ch\u1ebf, t\u00e2n trang, ph\u00e2n lo\u1ea1i ch\u1ecdn l\u1ecdc \u0111\u1ec3 l\u00e0m t\u0103ng th\u00eam gi\u00e1 tr\u1ecb ho\u1eb7c kh\u1ea3 n\u0103ng b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a th\u00ec tr\u1ecb gi\u00e1 h\u00e0ng mua g\u1ed3m c\u1ea3 chi ph\u00ed gia c\u00f4ng, s\u01a1 ch\u1ebf.<\/span><\/p>\n

    \u00a0– Gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng ngu\u1ed3n nh\u1eadp.<\/span><\/p>\n

    \u00a0– \u0110\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kho, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n

    \u00a0 + Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc – xu\u1ea5t tr\u01b0\u1edbc;<\/span><\/p>\n

    \u00a0 + Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh;<\/span><\/p>\n

    \u00a0 \u00a0+ Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n\u00a0nh\u1eadp ho\u1eb7c cu\u1ed1i k\u1ef3.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

    – M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u1eb7c th\u00f9 (v\u00ed d\u1ee5 nh\u01b0 c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh si\u00eau th\u1ecb ho\u1eb7c t\u01b0\u01a1ng t\u1ef1) c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng k\u1ef9 thu\u1eadt x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, gi\u00e1 tr\u1ecb xu\u1ea5t kho c\u1ee7a h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng t\u1ed3n kho tr\u1eeb \u0111i l\u1ee3i nhu\u1eadn bi\u00ean (do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh) theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m h\u1ee3p l\u00fd. T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m n\u00e0y c\u00f3 t\u00ednh vi\u1ec7c c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 th\u1ec3 b\u1ecb h\u1ea1 gi\u00e1 xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n ban \u0111\u1ea7u. Th\u00f4ng th\u01b0\u1eddng m\u1ed7i b\u1ed9 ph\u1eadn b\u00e1n l\u1ebb s\u1ebd s\u1eed d\u1ee5ng m\u1ed9t t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m b\u00ecnh qu\u00e2n ri\u00eang.<\/span><\/p>\n

    – Chi ph\u00ed thu mua h\u00e0ng h\u00f3a trong k\u1ef3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 trong k\u1ef3 v\u00e0 h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3. Vi\u1ec7c l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed thu mua h\u00e0ng h\u00f3a t\u00f9y thu\u1ed9c t\u00ecnh h\u00ecnh c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng doanh nghi\u1ec7p nh\u01b0ng ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n.<\/span><\/p>\n

    d) Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadn k\u00e8m theo s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ph\u1ee5 t\u00f9ng thay th\u1ebf (\u0111\u1ec1 ph\u00f2ng h\u1ecfng h\u00f3c), k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn ri\u00eang s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ph\u1ee5 t\u00f9ng thay th\u1ebf theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kho l\u00e0 gi\u00e1 \u0111\u00e3 tr\u1eeb gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf.<\/span><\/p>\n

    \u00a0\u0111) K\u1ebf to\u00e1n chi ti\u1ebft h\u00e0ng h\u00f3a ph\u1ea3i th\u1ef1c hi\u1ec7n theo t\u1eebng kho, t\u1eebng lo\u1ea1i, t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a.<\/span><\/p>\n

    e) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng h\u00f3a (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u1ec3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i<\/span><\/p>\n

    – Khi nh\u1eadn h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o cho kh\u00e1ch h\u00e0ng, doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 h\u00e0ng \u0111\u00e3 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

    – Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i l\u00e0 thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 156 – H\u00e0ng h\u00f3a<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a theo h\u00f3a \u0111\u01a1n mua h\u00e0ng (bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i);<\/span><\/p>\n

    – Chi ph\u00ed thu mua h\u00e0ng h\u00f3a;<\/span><\/p>\n

    \u00a0– Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a thu\u00ea ngo\u00e0i gia c\u00f4ng (g\u1ed3m gi\u00e1 mua v\u00e0o v\u00e0 chi ph\u00ed gia c\u00f4ng);<\/span><\/p>\n

    \u00a0– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i;<\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a ph\u00e1t hi\u1ec7n th\u1eeba khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n mua v\u00e0o ho\u1eb7c chuy\u1ec3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 sang;<\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

    \u00a0B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    \u00a0– Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kho \u0111\u1ec3 b\u00e1n, giao \u0111\u1ea1i l\u00fd, giao cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c; thu\u00ea ngo\u00e0i gia c\u00f4ng ho\u1eb7c s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>\n

    – Chi ph\u00ed thu mua ph\u00e2n b\u1ed5 cho h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n trong k\u1ef3;<\/span><\/p>\n

    – Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i h\u00e0ng mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span><\/p>\n

    \u00a0– C\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 b\u00e1n ho\u1eb7c chuy\u1ec3n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>Gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho.<\/span><\/p>\n

    \u0110i\u1ec1u 29. T\u00e0i kho\u1ea3n 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) H\u00e0ng g\u1eedi \u0111i b\u00e1n ph\u1ea3n \u00e1nh tr\u00ean T\u00e0i kho\u1ea3n 157 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c. Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 157 \u201cH\u00e0ng g\u1eedi \u0111i b\u00e1n\u201d tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i cho kh\u00e1ch h\u00e0ng, g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi, d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 doanh thu b\u00e1n h\u00e0ng trong k\u1ef3 \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng).<\/span><\/p>\n

    b) H\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y v\u1eabn thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, t\u1eebng l\u1ea7n g\u1eedi h\u00e0ng t\u1eeb khi g\u1eedi \u0111i cho \u0111\u1ebfn khi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n.<\/span><\/p>\n

    c) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp,… chi h\u1ed9 kh\u00e1ch h\u00e0ng. T\u00e0i kho\u1ea3n 157 c\u00f3 th\u1ec3 m\u1edf chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m g\u1eedi \u0111i b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho t\u1eebng kh\u00e1ch h\u00e0ng, cho t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u0111\u1ea1i l\u00fd.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi cho kh\u00e1ch h\u00e0ng, g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi;<\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n;<\/span><\/p>\n

    – Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m g\u1eedi \u0111i b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n;<\/span><\/p>\n

    – Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 g\u1eedi \u0111i b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i;<\/span><\/p>\n

    – \u0110\u1ea7u k\u1ef3 k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3.<\/span><\/p>\n

    \u00a0\u0110i\u1ec1u 30. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/strong><\/span><\/h2>\n

    1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i, quy\u1ebft to\u00e1n, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

    2. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft ngu\u1ed3n h\u00ecnh th\u00e0nh TSC\u0110 \u0111\u1ec3 ph\u00e2n b\u1ed5 hao m\u00f2n m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    \u00a0– \u0110\u1ed1i v\u1edbi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n v\u1ed1n vay ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec hao m\u00f2n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>\n

    \u00a0– \u0110\u1ed1i v\u1edbi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c Qu\u1ef9 ph\u00fac l\u1ee3i, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 th\u00ec hao m\u00f2n \u0111\u01b0\u1ee3c ghi gi\u1ea3m c\u00e1c qu\u1ef9 \u0111\u00f3.<\/span><\/p>\n

    3. K\u1ebf to\u00e1n ph\u00e2n lo\u1ea1i TSC\u0110 v\u00e0 B\u0110S\u0110T theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch, v\u00ed d\u1ee5 m\u1ed9t t\u00f2a nh\u00e0 h\u1ed7n h\u1ee3p v\u1eeba d\u00f9ng \u0111\u1ec3 l\u00e0m v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c v\u1eeba \u0111\u1ec3 cho thu\u00ea v\u00e0 m\u1ed9t ph\u1ea7n \u0111\u1ec3 b\u00e1n th\u00ec k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn \u0111\u1ec3 ghi nh\u1eadn m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u1ed9 ph\u1eadn tr\u1ecdng y\u1ebfu c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ed9t m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3 n\u00e0o \u0111\u00f3 kh\u00e1c v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn c\u00f2n l\u1ea1i th\u00ec k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o m\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n theo b\u1ed9 ph\u1eadn tr\u1ecdng y\u1ebfu \u0111\u00f3;<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ch\u1ee9c n\u0103ng s\u1eed d\u1ee5ng c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a t\u00e0i s\u1ea3n th\u00ec k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh v\u1ec1 t\u1eebng t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan.<\/span><\/p>\n

    4. K\u1ebf to\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 31. T\u00e0i kho\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n: <\/strong><\/span><\/p>\n

    T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m nguy\u00ean gi\u00e1 c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p v\u00e0 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

    1.1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t ho\u1eb7c phi v\u1eadt ch\u1ea5t, c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n TSC\u0110 theo quy \u0111\u1ecbnh (Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi 1 s\u1ed1 t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9).<\/span><\/p>\n

    a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t do doanh nghi\u1ec7p n\u1eafm gi\u1eef \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

    Nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp ho\u1eb7c nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau th\u00e0nh m\u1ed9t h\u1ec7 th\u1ed1ng \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh, n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o trong \u0111\u00f3 th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c, n\u1ebfu th\u1ecfa\u00a0m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 b\u1ed1n ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/p>\n

    – Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3;<\/span><\/p>\n

    – Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady;<\/span><\/p>\n

    – C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 1 n\u0103m tr\u1edf l\u00ean;<\/span><\/p>\n

    – C\u00f3 gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau, trong \u0111\u00f3 m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng kh\u00e1c nhau v\u00e0 n\u1ebfu thi\u1ebfu m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o \u0111\u00f3 m\u00e0 c\u1ea3 h\u1ec7 th\u1ed1ng v\u1eabn th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng ch\u00ednh c\u1ee7a n\u00f3 nh\u01b0ng do y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f2i h\u1ecfi ph\u1ea3i qu\u1ea3n l\u00fd ri\u00eang t\u1eebng b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n v\u00e0 m\u1ed7i b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n \u0111\u00f3 n\u1ebfu c\u00f9ng th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi b\u1ed1n ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi s\u00fac v\u1eadt l\u00e0m vi\u1ec7c ho\u1eb7c cho s\u1ea3n ph\u1ea9m, n\u1ebfu t\u1eebng con s\u00fac v\u1eadt th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi b\u1ed1n ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m, n\u1ebfu t\u1eebng m\u1ea3nh v\u01b0\u1eddn c\u00e2y, ho\u1eb7c c\u00e2y th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi b\u1ed1n ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/span><\/p>\n

    b) TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t nh\u01b0ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb, do doanh nghi\u1ec7p n\u1eafm gi\u1eef s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, kinh doanh, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c thu\u00ea v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

    Khi m\u1ed9t t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 4 ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a n\u00eau tr\u00ean th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 TSC\u0110VH.<\/span><\/p>\n

    c) TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n

    – Thu\u00ea t\u00e0i ch\u00ednh: L\u00e0 h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i s\u1ea3n m\u00e0 b\u00ean cho thu\u00ea c\u00f3 s\u1ef1 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea. Quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n giao v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n thu\u00ea.<\/span><\/p>\n

    – C\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh l\u00e0:<\/span><\/p>\n

    + B\u00ean cho thu\u00ea chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea khi h\u1ebft th\u1eddi h\u1ea1n thu\u00ea;<\/span><\/p>\n

    + T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, b\u00ean thu\u00ea c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn mua l\u1ea1i t\u00e0i s\u1ea3n thu\u00ea v\u1edbi m\u1ee9c gi\u00e1 \u01b0\u1edbc t\u00ednh th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n thu\u00ea;<\/span><\/p>\n

    + Th\u1eddi h\u1ea1n thu\u00ea t\u00e0i s\u1ea3n t\u1ed1i thi\u1ec3u ph\u1ea3i chi\u1ebfm ph\u1ea7n l\u1edbn th\u1eddi gian s\u1eed d\u1ee5ng kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n cho d\u00f9 kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu;<\/span><\/p>\n

    + T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u chi\u1ebfm ph\u1ea7n l\u1edbn (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea;<\/span><\/p>\n

    +T\u00e0i s\u1ea3n thu\u00ea thu\u1ed9c lo\u1ea1i chuy\u00ean d\u00f9ng m\u00e0 ch\u1ec9 c\u00f3 b\u00ean thu\u00ea c\u00f3 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng kh\u00f4ng c\u1ea7n c\u00f3 s\u1ef1 thay \u0111\u1ed5i, s\u1eeda ch\u1eefa l\u1edbn n\u00e0o.<\/span><\/p>\n

    – H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh n\u1ebfu th\u1ecfa m\u00e3n \u00edt nh\u1ea5t m\u1ed9t trong ba (3) \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

    + N\u1ebfu b\u00ean thu\u00ea h\u1ee7y h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u1ec1n b\u00f9 t\u1ed5n th\u1ea5t ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u1ee7y h\u1ee3p \u0111\u1ed3ng cho b\u00ean cho thu\u00ea;<\/span><\/p>\n

    + Thu nh\u1eadp ho\u1eb7c t\u1ed5n th\u1ea5t do s\u1ef1 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea g\u1eafn v\u1edbi b\u00ean thu\u00ea;<\/span><\/p>\n

    + B\u00ean thu\u00ea c\u00f3 kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n sau khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1edbi ti\u1ec1n thu\u00ea th\u1ea5p h\u01a1n gi\u00e1 thu\u00ea th\u1ecb tr\u01b0\u1eddng. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p thu\u00ea t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

    – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh l\u00e0 nh\u1eefng TSC\u0110 ch\u01b0a thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng nh\u01b0 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    1.2. Gi\u00e1 tr\u1ecb TSC\u0110 ph\u1ea3n \u00e1nh tr\u00ean TK 211 theo nguy\u00ean gi\u00e1. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft nguy\u00ean gi\u00e1 c\u1ee7a t\u1eebng lo\u1ea1i v\u00e0 t\u1eebng TSC\u0110. T\u00f9y thu\u1ed9c v\u00e0o ngu\u1ed3n h\u00ecnh th\u00e0nh, nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    1.2.1. TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/p>\n

    a) Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh do mua s\u1eafm bao g\u1ed3m: Gi\u00e1 mua (tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1), c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i) v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0 chi ph\u00ed chu\u1ea9n b\u1ecb m\u1eb7t b\u1eb1ng, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ed1c x\u1ebfp ban \u0111\u1ea7u, chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed (tr\u1eeb (-) c\u00e1c kho\u1ea3n thu h\u1ed3i v\u1ec1 s\u1ea3n ph\u1ea9m, ph\u1ebf li\u1ec7u do ch\u1ea1y th\u1eed), chi ph\u00ed chuy\u00ean gia v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c. Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh khi mua s\u1eafm TSC\u0110 \u0111\u00e3 ho\u00e0n thi\u1ec7n (TSC\u0110 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ngay m\u00e0 kh\u00f4ng c\u1ea7n qua qu\u00e1 tr\u00ecnh l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng) kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/span><\/p>\n

    – <\/em>Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm \u0111\u01b0\u1ee3c thanh to\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm: L\u00e0 gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i). Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua tr\u1ea3 ch\u1eadm v\u00e0 gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh theo k\u1ef3 h\u1ea1n thanh to\u00e1n.<\/span><\/p>\n

    – Nguy\u00ean gi\u00e1 TSC\u0110 l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Khi mua s\u1eafm b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u01a1n v\u1ecb ph\u1ea3i t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh; Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh ho\u1eb7c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    b) Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh h\u00ecnh th\u00e0nh do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh<\/span><\/p>\n

    – Nguy\u00ean gi\u00e1 TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u: L\u00e0 gi\u00e1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh, c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp v\u00e0 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3). \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 con s\u00fac v\u1eadt l\u00e0m vi\u1ec7c ho\u1eb7c cho s\u1ea3n ph\u1ea9m, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m th\u00ec nguy\u00ean gi\u00e1 l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 chi ra cho con s\u00fac v\u1eadt, v\u01b0\u1eddn c\u00e2y \u0111\u00f3 t\u1eeb l\u00fac h\u00ecnh th\u00e0nh cho t\u1edbi khi \u0111\u01b0a v\u00e0o khai th\u00e1c, s\u1eed d\u1ee5ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c tr\u1ef1c ti\u1ebfp c\u00f3 li\u00ean quan.<\/span><\/p>\n

    – TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 s\u1ea3n xu\u1ea5t:<\/span><\/p>\n

    Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng l\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 theo gi\u00e1 t\u1ea1m t\u00ednh. Sau khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c duy\u1ec7t, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch so v\u1edbi gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 t\u1ea1m t\u00ednh th\u00ec k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/span><\/p>\n

    Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 s\u1ea3n xu\u1ea5t l\u00e0 gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh c\u1ed9ng (+) c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/p>\n

    – Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p tr\u00ean, nguy\u00ean gi\u00e1 TSC\u0110 bao g\u1ed3m c\u1ea3 chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed tr\u1eeb gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m thu h\u1ed3i trong qu\u00e1 tr\u00ecnh ch\u1ea1y th\u1eed, s\u1ea3n xu\u1ea5t th\u1eed. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh c\u00e1c kho\u1ea3n l\u00e3i n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd nh\u01b0 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u l\u00e3ng ph\u00ed, lao \u0111\u1ed9ng ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c s\u1eed d\u1ee5ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c b\u00ecnh th\u01b0\u1eddng trong qu\u00e1 tr\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

    c) Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh nh\u1eadn v\u1ec1 ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i, sau khi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u1ea3 th\u00eam ho\u1eb7c thu v\u1ec1 c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i).<\/span><\/p>\n

    Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh t\u01b0\u01a1ng t\u1ef1, ho\u1eb7c c\u00f3 th\u1ec3 h\u00ecnh th\u00e0nh do \u0111\u01b0\u1ee3c b\u00e1n \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 (t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 l\u00e0 t\u00e0i s\u1ea3n c\u00f3 c\u00f4ng d\u1ee5ng t\u01b0\u01a1ng t\u1ef1, trong c\u00f9ng l\u0129nh v\u1ef1c kinh doanh v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng). Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 kho\u1ea3n l\u00e3i hay l\u1ed7 n\u00e0o \u0111\u01b0\u1ee3c ghi nh\u1eadn trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i. Nguy\u00ean gi\u00e1 TSC\u0110 nh\u1eadn v\u1ec1 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111em trao \u0111\u1ed5i.<\/span><\/p>\n

    d) Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn bao g\u1ed3m: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u1edf doanh nghi\u1ec7p c\u1ea5p, doanh nghi\u1ec7p \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp nh\u01b0 v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, chi ph\u00ed n\u00e2ng c\u1ea5p, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3)… m\u00e0 b\u00ean nh\u1eadn t\u00e0i s\u1ea3n ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/p>\n

    \u0111) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u1eadn g\u00f3p v\u1ed1n, nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p l\u00e0 gi\u00e1 tr\u1ecb do c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp \u0111\u1ecbnh gi\u00e1 nh\u1ea5t tr\u00ed ho\u1eb7c doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi g\u00f3p v\u1ed1n th\u1ecfa thu\u1eadn ho\u1eb7c do t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

    e) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do ph\u00e1t hi\u1ec7n th\u1eeba, \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng: L\u00e0 gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p; C\u00e1c chi ph\u00ed m\u00e0 b\u00ean nh\u1eadn ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0: Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span><\/p>\n

    1.2.2. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n

    a) Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea ho\u1eb7c l\u00e0 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u (tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd cao h\u01a1n gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u) c\u1ed9ng v\u1edbi c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i ch\u00ednh. N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea.<\/span><\/p>\n

    Khi t\u00ednh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u cho vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t ng\u1ea7m \u0111\u1ecbnh, t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1eb7c t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t bi\u00ean \u0111i vay c\u1ee7a b\u00ean thu\u00ea.<\/span><\/p>\n

    b) S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

    – N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n m\u1ed9t l\u1ea7n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n thu\u00ea bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT;<\/span><\/p>\n

    – N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eebng k\u1ef3 th\u00ec \u0111\u01b0\u1ee3c ghi v\u00e0o chi ph\u00ed SXKD trong k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi kho\u1ea3n m\u1ee5c chi ph\u00ed kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

    c) Kho\u1ea3n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh tr\u00ean TK 3412 kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

    d) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

    1.2.3. TSC\u0110 v\u00f4 h\u00ecnh<\/span><\/p>\n

    Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c TSC\u0110 v\u00f4 h\u00ecnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 ki\u1ebfn.<\/span><\/p>\n

    a) Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh do mua s\u1eafm tr\u1ea3 ti\u1ec1n ngay, mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c thanh to\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i, TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c cho, \u0111\u01b0\u1ee3c bi\u1ebfu, t\u1eb7ng, nh\u1eadn v\u1ed1n g\u00f3p li\u00ean doanh, nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p, do ph\u00e1t hi\u1ec7n th\u1eeba…. \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1.2.1 TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

    b) TSC\u0110 v\u00f4 h\u00ecnh h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i, thanh to\u00e1n b\u1eb1ng ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb, th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 c\u1ee7a n\u00f3 l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

    c) Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p (g\u1ed3m chi ph\u00ed \u0111\u00e3 tr\u1ea3 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c chi ph\u00ed \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, san l\u1ea5p m\u1eb7t b\u1eb1ng, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1…) ho\u1eb7c theo th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean khi g\u00f3p v\u1ed1n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

    d) \u0110\u1ed1i v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn giai \u0111o\u1ea1n tri\u1ec3n khai TSC\u0110 v\u00f4 h\u00ecnh: Tr\u01b0\u1eddng h\u1ee3p x\u00e9t th\u1ea5y k\u1ebft qu\u1ea3 tri\u1ec3n khai th\u1ecfa\u00a0m\u00e3n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh th\u00ec c\u00e1c chi ph\u00ed giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o TK 241 “X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang” (2412). Khi k\u1ebft th\u00fac giai \u0111o\u1ea1n tri\u1ec3n khai c\u00e1c chi ph\u00ed h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh trong giai \u0111o\u1ea1n tri\u1ec3n khai ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 2113 \u201cTSC\u0110 v\u00f4 h\u00ecnh”, n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    \u0111) Chi ph\u00ed ph\u00e1t sinh \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai cho doanh nghi\u1ec7p g\u1ed3m: chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, chi ph\u00ed qu\u1ea3ng c\u00e1o ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, chi ph\u00ed chuy\u1ec3n d\u1ecbch \u0111\u1ecba \u0111i\u1ec3m \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed SXKD trong k\u1ef3 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

    e) Chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ghi nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1i ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

    g) C\u00e1c nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i, quy\u1ec1n ph\u00e1t h\u00e0nh, danh s\u00e1ch kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

    1.3. Vi\u1ec7c t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, \u0111\u1ecbnh k\u1ef3, b\u00ean thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m t\u00ednh, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh t\u00f9y theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch kh\u1ea5u hao nh\u1ea5t qu\u00e1n v\u1edbi ch\u00ednh s\u00e1ch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a m\u00ecnh. N\u1ebfu kh\u00f4ng ch\u1eafc ch\u1eafn l\u00e0 b\u00ean thu\u00ea s\u1ebd c\u00f3 quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n thu\u00ea khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea th\u00ec t\u00e0i s\u1ea3n thu\u00ea s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u hao theo th\u1eddi h\u1ea1n thu\u00ea n\u1ebfu th\u1eddi h\u1ea1n thu\u00ea ng\u1eafn h\u01a1n th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea.<\/span><\/p>\n

    1.4. Chi ph\u00ed li\u00ean quan \u0111\u1ebfn TSC\u0110 v\u00f4 h\u00ecnh ph\u00e1t sinh sau khi ghi nh\u1eadn ban \u0111\u1ea7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, tr\u1eeb khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 2 \u0111i\u1ec1u ki\u1ec7n sau th\u00ec \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh:<\/span><\/p>\n

    – Chi ph\u00ed ph\u00e1t sinh c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m cho TSC\u0110 t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai nhi\u1ec1u h\u01a1n m\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ban \u0111\u1ea7u;<\/span><\/p>\n

    – Chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn v\u00e0 g\u1eafn li\u1ec1n v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh c\u1ee5 th\u1ec3.<\/span><\/p>\n

    Ri\u00eang \u0111\u1ed1i v\u1edbi chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn c\u00e1c t\u00e0i s\u1ea3n mua ngo\u00e0i l\u00e0 nh\u00e3n hi\u1ec7u h\u00e0ng ho\u00e1, quy\u1ec1n ph\u00e1t h\u00e0nh, danh s\u00e1ch kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng t\u1ef1 v\u1ec1 b\u1ea3n ch\u1ea5t lu\u00f4n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/span><\/p>\n

    1.5. Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 g\u1ed3m c\u00f3 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u00e1ch bi\u1ec7t gi\u00e1 tr\u1ecb nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac \u0111\u1ec3 ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh (TK 2111) v\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh (TK 2113)<\/span><\/p>\n

    1.6. Doanh nghi\u1ec7p ch\u1ec9 thay \u0111\u1ed5i nguy\u00ean gi\u00e1 TSC\u0110 theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

    1.7. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p t\u0103ng, gi\u1ea3m TSC\u0110 \u0111\u1ec1u ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n giao nh\u1eadn, bi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110 v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh.<\/span><\/p>\n

    1.8. TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ghi TSC\u0110, theo t\u1eebng lo\u1ea1i TSC\u0110 v\u00e0 \u0111\u1ecba \u0111i\u1ec3m b\u1ea3o qu\u1ea3n, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd TSC\u0110 tr\u00ean \u201cS\u1ed5 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d, c\u1ee5 th\u1ec3:<\/span><\/p>\n

    – TSC\u0110 h\u1eefu h\u00ecnh, g\u1ed3m: Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n t\u1ea3i, truy\u1ec1n d\u1eabn, thi\u1ebft b\u1ecb d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd, c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m, c\u00e1c TSC\u0110 h\u1eefu h\u00ecnh kh\u00e1c.<\/span><\/p>\n

    \u00a0– TSC\u0110 v\u00f4 h\u00ecnh, g\u1ed3m: Quy\u1ec1n ph\u00e1t h\u00e0nh; B\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf; Nh\u00e3n hi\u1ec7u h\u00e0ng ho\u00e1; Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh; Gi\u1ea5y ph\u00e9p v\u00e0 gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n; TSC\u0110 v\u00f4 h\u00ecnh kh\u00e1c.<\/span><\/p>\n

    1.9. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p gi\u1ea3m, do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, m\u1ea5t m\u00e1t, ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea, \u0111i\u1ec1u chuy\u1ec3n cho doanh nghi\u1ec7p kh\u00e1c, th\u00e1o d\u1ee1 m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn… Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c, x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u1eefng kho\u1ea3n thi\u1ec7t h\u1ea1i v\u00e0 thu nh\u1eadp (n\u1ebfu c\u00f3). C\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ghi s\u1ed5 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh: TSC\u0110 nh\u01b0\u1ee3ng b\u00e1n th\u01b0\u1eddng l\u00e0 nh\u1eefng TSC\u0110 kh\u00f4ng c\u1ea7n d\u00f9ng ho\u1eb7c x\u00e9t th\u1ea5y s\u1eed d\u1ee5ng kh\u00f4ng c\u00f3 hi\u1ec7u qu\u1ea3. Khi nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 ph\u1ea3i l\u00e0m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    – TSC\u0110 thanh l\u00fd l\u00e0 nh\u1eefng TSC\u0110 h\u01b0 h\u1ecfng kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c, nh\u1eefng TSC\u0110 l\u1ea1c h\u1eadu v\u1ec1 k\u1ef9 thu\u1eadt ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u s\u1ea3n xu\u1ea5t, kinh doanh. Khi c\u00f3 TSC\u0110 thanh l\u00fd, doanh nghi\u1ec7p ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh thanh l\u00fd, th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110. H\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110 c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c thanh l\u00fd TSC\u0110 theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh v\u00e0 l\u1eadp \u201cBi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110”.<\/span><\/p>\n

    C\u0103n c\u1ee9 v\u00e0o Bi\u00ean b\u1ea3n thanh l\u00fd v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu, chi thanh l\u00fd TSC\u0110,… k\u1ebf to\u00e1n ghi s\u1ed5 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110.<\/span><\/p>\n

    1.10. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba ho\u1eb7c thi\u1ebfu TSC\u0110 \u0111\u1ec1u ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n. C\u0103n c\u1ee9 v\u00e0o “Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110” v\u00e0 k\u1ebft lu\u1eadn c\u1ee7a H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, theo t\u1eebng nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3:<\/span><\/p>\n

    a) TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba:<\/span><\/p>\n

    – N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba do \u0111\u1ec3 ngo\u00e0i s\u1ed5 s\u00e1ch (ch\u01b0a ghi s\u1ed5), k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 TSC\u0110 \u0111\u1ec3 ghi t\u0103ng TSC\u0110 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n

    – N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 TSC\u0110 c\u1ee7a doanh nghi\u1ec7p kh\u00e1c th\u00ec ph\u1ea3i b\u00e1o ngay cho doanh nghi\u1ec7p ch\u1ee7 t\u00e0i s\u1ea3n \u0111\u00f3 bi\u1ebft. Trong th\u1eddi gian ch\u1edd x\u1eed l\u00fd, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00e0i li\u1ec7u ki\u1ec3m k\u00ea, t\u1ea1m th\u1eddi theo d\u00f5i v\u00e0 gi\u1eef h\u1ed9.<\/span><\/p>\n

    – N\u1ebfu TSC\u0110 th\u1eeba kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu th\u00ec ghi t\u0103ng thu nh\u1eadp kh\u00e1c theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n

    b) TSC\u0110 ph\u00e1t hi\u1ec7n thi\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c truy c\u1ee9u nguy\u00ean nh\u00e2n, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    \u00a0C\u0103n c\u1ee9 “Bi\u00ean b\u1ea3n x\u1eed l\u00fd TSC\u0110 thi\u1ebfu” \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 h\u1ed3 s\u01a1 TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 ghi gi\u1ea3m TSC\u0110 v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ea5t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110. Tu\u1ef3 thu\u1ed9c v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/p>\n

    \u00a0B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    \u00a0 – Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 t\u0103ng do mua s\u1eafm, do trao \u0111\u1ed5i TSC\u0110, do XDCB ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, do c\u00e1c \u0111\u01a1n v\u1ecb tham gia li\u00ean doanh g\u00f3p v\u1ed1n, do \u0111\u01b0\u1ee3c t\u1eb7ng bi\u1ebfu, vi\u1ec7n tr\u1ee3…<\/span><\/p>\n

    \u00a0 – \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 do x\u00e2y l\u1eafp, trang b\u1ecb th\u00eam ho\u1eb7c do c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p, do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

    \u00a0 B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    \u00a0 – Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 gi\u1ea3m do \u0111i\u1ec1u chuy\u1ec3n cho \u0111\u01a1n v\u1ecb kh\u00e1c, do \u0111em \u0111i trao \u0111\u1ed5i \u0111\u1ec3 l\u1ea5y TSC\u0110, do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd ho\u1eb7c \u0111em \u0111i g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c …<\/span><\/p>\n

    \u00a0 – Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 gi\u1ea3m do th\u00e1o b\u1edbt m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u1ea3m nguy\u00ean gi\u00e1.<\/span><\/p>\n

    \u00a0 S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    \u00a0 Nguy\u00ean gi\u00e1 TSC\u0110 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3 \u1edf doanh nghi\u1ec7p.<\/span><\/p>\n

    \u00a0 T\u00e0i kho\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2: <\/em><\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 2111 – TSC\u0110 h\u1eefu h\u00ecnh:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 h\u1eefu h\u00ecnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p theo nguy\u00ean gi\u00e1.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 2112 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh: <\/em>D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh nguy\u00ean gi\u00e1 TSC\u0110 doanh nghi\u1ec7p \u0111i thu\u00ea d\u00e0i h\u1ea1n theo ph\u01b0\u01a1ng th\u1ee9c thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 2113 – TSC\u0110 v\u00f4 h\u00ecnh: <\/em>D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 v\u00f4 h\u00ecnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p theo nguy\u00ean gi\u00e1.\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

    \u0110i\u1ec1u 32. T\u00e0i kho\u1ea3n 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i TSC\u0110 v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (B\u0110S\u0110T) trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110, B\u0110S\u0110T v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110, B\u0110S\u0110T.<\/span><\/p>\n

    b) V\u1ec1 nguy\u00ean t\u1eafc, m\u1ecdi TSC\u0110, B\u0110S\u0110T d\u00f9ng \u0111\u1ec3 cho thu\u00ea c\u1ee7a doanh nghi\u1ec7p c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh (g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n ch\u01b0a d\u00f9ng, kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd) \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Kh\u1ea5u hao TSC\u0110 d\u00f9ng trong s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 kh\u1ea5u hao B\u0110S\u0110T \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3; kh\u1ea5u hao TSC\u0110, B\u0110S\u0110T ch\u01b0a d\u00f9ng, kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. \u0110\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i th\u00ec kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 ch\u1ec9 t\u00ednh hao m\u00f2n TSC\u0110 v\u00e0 h\u1ea1ch to\u00e1n gi\u1ea3m ngu\u1ed3n h\u00ecnh th\u00e0nh TSC\u0110 \u0111\u00f3.<\/span><\/p>\n

    c) C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 l\u1ef1a ch\u1ecdn 1 trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00f9 h\u1ee3p cho t\u1eebng TSC\u0110, B\u0110S\u0110T nh\u1eb1m k\u00edch th\u00edch s\u1ef1 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1ea3m b\u1ea3o vi\u1ec7c thu h\u1ed3i v\u1ed1n nhanh, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng trang tr\u1ea3i chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1eebng TSC\u0110, B\u0110S\u0110T ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch th\u1ee9c thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a TSC\u0110 v\u00e0 B\u0110S\u0110T.<\/span><\/p>\n

    d) Th\u1eddi gian kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i \u00edt nh\u1ea5t l\u00e0 v\u00e0o cu\u1ed1i m\u1ed7i n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n kh\u00e1c bi\u1ec7t l\u1edbn so v\u1edbi c\u00e1c \u01b0\u1edbc t\u00ednh tr\u01b0\u1edbc \u0111\u00f3 th\u00ec th\u1eddi gian kh\u1ea5u hao ph\u1ea3i \u0111\u01b0\u1ee3c thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch th\u1ee9c \u01b0\u1edbc t\u00ednh thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed kh\u1ea5u hao cho n\u0103m hi\u1ec7n h\u00e0nh, c\u00e1c n\u0103m ti\u1ebfp theo v\u00e0 ph\u1ea3i thuy\u1ebft minh trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    \u0111) \u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft (\u0111\u00e3 thu h\u1ed3i \u0111\u1ee7 v\u1ed1n) nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c tr\u00edch kh\u1ea5u hao. C\u00e1c TSC\u0110 ch\u01b0a t\u00ednh \u0111\u1ee7 kh\u1ea5u hao (ch\u01b0a thu h\u1ed3i \u0111\u1ee7 v\u1ed1n) m\u00e0 \u0111\u00e3 h\u01b0 h\u1ecfng, c\u1ea7n thanh l\u00fd th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n \u0111\u1ec3 x\u1eed l\u00fd b\u1ed3i th\u01b0\u1eddng v\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 ch\u01b0a thu h\u1ed3i, kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng ph\u1ea3i \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng s\u1ed1 thu do thanh l\u00fd c\u1ee7a ch\u00ednh TSC\u0110 \u0111\u00f3, s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh. N\u1ebfu s\u1ed1 thu thanh l\u00fd v\u00e0 s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 ch\u01b0a thu h\u1ed3i, ho\u1eb7c gi\u00e1 tr\u1ecb TSC\u0110 b\u1ecb m\u1ea5t th\u00ec ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c coi l\u00e0 l\u1ed7 v\u1ec1 thanh l\u00fd TSC\u0110 v\u00e0 k\u1ebf to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

    e) \u0110\u1ed1i v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh, ph\u1ea3i tu\u1ef3 th\u1eddi gian ph\u00e1t huy hi\u1ec7u qu\u1ea3 \u0111\u1ec3 tr\u00edch kh\u1ea5u hao t\u00ednh t\u1eeb khi TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (theo h\u1ee3p \u0111\u1ed3ng, cam k\u1ebft ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n).<\/span><\/p>\n

    g) \u0110\u1ed1i v\u1edbi TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng b\u00ean \u0111i thu\u00ea ph\u1ea3i tr\u00edch kh\u1ea5u hao trong th\u1eddi gian thu\u00ea theo h\u1ee3p \u0111\u1ed3ng t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1ea3m b\u1ea3o thu h\u1ed3i \u0111\u1ee7 v\u1ed1n.<\/span><\/p>\n

    h) \u0110\u1ed1i v\u1edbi B\u0110S\u0110T cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i tr\u00edch kh\u1ea5u hao v\u00e0 ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o c\u00e1c B\u0110S ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng (TSC\u0110) c\u00f9ng lo\u1ea1i \u0111\u1ec3 \u01b0\u1edbc t\u00ednh th\u1eddi gian tr\u00edch kh\u1ea5u hao v\u00e0 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao B\u0110S\u0110T. Tr\u01b0\u1eddng h\u1ee3p B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1, doanh nghi\u1ec7p kh\u00f4ng tr\u00edch kh\u1ea5u hao m\u00e0 x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ecb. Khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y B\u0110S\u0110T t\u0103ng gi\u00e1 tr\u1edf l\u1ea1i th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 nguy\u00ean gi\u00e1 ban \u0111\u1ea7u c\u1ee7a B\u0110S\u0110T.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 214 – Hao m\u00f2n TSC\u0110<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3: <\/strong>Gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110, B\u0110S\u0110T gi\u1ea3m do TSC\u0110, B\u0110S\u0110T thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, \u0111i\u1ec1u \u0111\u1ed9ng cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c,…<\/span><\/p>\n

    B\u00ean C\u00f3: <\/strong>Gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110, B\u0110S\u0110T t\u0103ng do tr\u00edch kh\u1ea5u hao TSC\u0110, B\u0110S\u0110T,…<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110, B\u0110S\u0110T hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3 \u1edf doanh nghi\u1ec7p.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 214 – Hao m\u00f2n TSC\u0110, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 2141 – Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 2142 – Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 2143 – Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 nh\u1eefng kho\u1ea3n l\u00e0m t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 2147 – Hao m\u00f2n B\u0110S\u0110T:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n B\u0110S\u0110T trong qu\u00e1 tr\u00ecnh cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 nh\u1eefng kho\u1ea3n l\u00e0m t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a B\u0110S\u0110T.\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

    \u0110i\u1ec1u 33. T\u00e0i kho\u1ea3n 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (B\u0110S\u0110T) c\u1ee7a doanh nghi\u1ec7p theo nguy\u00ean gi\u00e1, \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 TSC\u0110. B\u0110S\u0110T g\u1ed3m: Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0 ho\u1eb7c m\u1ed9t ph\u1ea7n c\u1ee7a nh\u00e0 ho\u1eb7c c\u1ea3 nh\u00e0 v\u00e0 \u0111\u1ea5t, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng do ng\u01b0\u1eddi ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111i thu\u00ea t\u00e0i s\u1ea3n theo h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh n\u1eafm gi\u1eef nh\u1eb1m m\u1ee5c \u0111\u00edch thu l\u1ee3i t\u1eeb vi\u1ec7c cho thu\u00ea ho\u1eb7c ch\u1edd t\u0103ng gi\u00e1 m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u1ec3:<\/span><\/p>\n

    – S\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd; ho\u1eb7c<\/span><\/p>\n

    – B\u00e1n trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

    1.2. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb B\u0110S \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 B\u0110S\u0110T. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n mua v\u1ec1 \u0111\u1ec3 b\u00e1n trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng ho\u1eb7c x\u00e2y d\u1ef1ng \u0111\u1ec3 b\u00e1n trong t\u01b0\u01a1ng lai g\u1ea7n, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng ch\u01b0a ho\u00e0n th\u00e0nh v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 s\u1eed d\u1ee5ng trong t\u01b0\u01a1ng lai d\u01b0\u1edbi d\u1ea1ng B\u0110S\u0110T.<\/span><\/p>\n

    B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

    – Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai;<\/span><\/p>\n

    – Nguy\u00ean gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n

    1.3. B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y theo nguy\u00ean gi\u00e1. Nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed (ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n) m\u00e0 doanh nghi\u1ec7p b\u1ecf ra ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n kh\u00e1c \u0111\u01b0a \u0111i trao \u0111\u1ed5i \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c B\u0110S\u0110T t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m mua ho\u1eb7c x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh B\u0110S\u0110T \u0111\u00f3.<\/span><\/p>\n

    – Tu\u1ef3 thu\u1ed9c v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    + Nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T \u0111\u01b0\u1ee3c mua bao g\u1ed3m gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua, nh\u01b0: Ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 chi ph\u00ed giao d\u1ecbch li\u00ean quan kh\u00e1c,…<\/span><\/p>\n

    + Tr\u01b0\u1eddng h\u1ee3p mua B\u0110S\u0110T thanh to\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua. Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua tr\u1ea3 ch\u1eadm v\u00e0 gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh theo k\u1ef3 h\u1ea1n thanh to\u00e1n, tr\u1eeb khi s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 B\u0110S\u0110T;<\/span><\/p>\n

    + Nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T t\u1ef1 x\u00e2y d\u1ef1ng l\u00e0 gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp c\u1ee7a B\u0110S\u0110T t\u00ednh \u0111\u1ebfn ng\u00e0y ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c x\u00e2y d\u1ef1ng;<\/span><\/p>\n

    – C\u00e1c chi ph\u00ed sau kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T:<\/span><\/p>\n

    + Chi ph\u00ed ph\u00e1t sinh ban \u0111\u1ea7u (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c chi ph\u00ed n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a B\u0110S\u0110T v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng);<\/span><\/p>\n

    + C\u00e1c chi ph\u00ed khi m\u1edbi \u0111\u01b0a B\u0110S\u0110T v\u00e0o ho\u1ea1t \u0111\u1ed9ng l\u1ea7n \u0111\u1ea7u tr\u01b0\u1edbc khi B\u0110S\u0110T \u0111\u1ea1t t\u1edbi tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng theo d\u1ef1 ki\u1ebfn.<\/span><\/p>\n

    1.4. C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn B\u0110S\u0110T ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, tr\u1eeb khi chi ph\u00ed n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn l\u00e0m cho B\u0110S\u0110T t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai nhi\u1ec1u h\u01a1n m\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ban \u0111\u1ea7u th\u00ec \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T.<\/span><\/p>\n

    1.5. Trong qu\u00e1 tr\u00ecnh cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i ti\u1ebfn h\u00e0nh tr\u00edch kh\u1ea5u hao B\u0110S\u0110T v\u00e0 ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 (k\u1ec3 c\u1ea3 trong th\u1eddi gian ng\u1eebng cho thu\u00ea). Doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng c\u00f9ng lo\u1ea1i \u0111\u1ec3 \u01b0\u1edbc t\u00ednh th\u1eddi gian tr\u00edch kh\u1ea5u hao v\u00e0 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao c\u1ee7a B\u0110S\u0110T.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc t\u1eeb vi\u1ec7c cho thu\u00ea B\u0110S\u0110T, k\u1ebf to\u00e1n ph\u1ea3i \u01b0\u1edbc t\u00ednh \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn (bao g\u1ed3m c\u1ea3 s\u1ed1 kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc).<\/span><\/p>\n

    – Gi\u00e1 v\u1ed1n c\u1ee7a B\u0110S\u0110T cho thu\u00ea bao g\u1ed3m: Chi ph\u00ed kh\u1ea5u hao B\u0110S\u0110T v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c t\u1edbi vi\u1ec7c cho thu\u00ea, nh\u01b0: Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea, chi ph\u00ed kh\u1ea5u hao c\u00e1c c\u00f4ng tr\u00ecnh ph\u1ee5 tr\u1ee3 ph\u1ee5c v\u1ee5 vi\u1ec7c cho thu\u00ea B\u0110S\u0110T.\u00a0<\/span><\/p>\n

    1.6. Doanh nghi\u1ec7p kh\u00f4ng tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y B\u0110S\u0110T b\u1ecb gi\u1ea3m gi\u00e1 so v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 gi\u1ea3m nguy\u00ean gi\u00e1 B\u0110S\u0110T v\u00e0 ghi nh\u1eadn kho\u1ea3n t\u1ed5n th\u1ea5t v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n).<\/span><\/p>\n

    1.7. \u0110\u1ed1i v\u1edbi nh\u1eefng B\u0110S\u0110T \u0111\u01b0\u1ee3c mua v\u00e0o nh\u01b0ng ph\u1ea3i ti\u1ebfn h\u00e0nh x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 th\u00ec gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chi ph\u00ed mua s\u1eafm v\u00e0 chi ph\u00ed cho qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p B\u0110S\u0110T \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean TK 241 \u201cX\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang\u201d. Khi qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p ho\u00e0n th\u00e0nh ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 B\u0110S\u0110T ho\u00e0n th\u00e0nh \u0111\u1ec3 k\u1ebft chuy\u1ec3n v\u00e0o TK 217 \u201cB\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0\u201d.<\/span><\/p>\n

    1.8. Vi\u1ec7c chuy\u1ec3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng th\u00e0nh B\u0110S\u0110T ho\u1eb7c t\u1eeb B\u0110S\u0110T sang b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng hay h\u00e0ng t\u1ed3n kho ch\u1ec9 khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

    – B\u0110S\u0110T chuy\u1ec3n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng khi ch\u1ee7 s\u1edf h\u1eefu b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n n\u00e0y;<\/span><\/p>\n

    – B\u0110S\u0110T chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho khi ch\u1ee7 s\u1edf h\u1eefu b\u1eaft \u0111\u1ea7u tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n;\u00a0\u00a0<\/span><\/p>\n

    – B\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng chuy\u1ec3n th\u00e0nh B\u0110S\u0110T khi ch\u1ee7 s\u1edf h\u1eefu k\u1ebft th\u00fac s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 khi b\u00ean kh\u00e1c thu\u00ea ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

    – H\u00e0ng t\u1ed3n kho chuy\u1ec3n th\u00e0nh B\u0110S\u0110T khi ch\u1ee7 s\u1edf h\u1eefu b\u1eaft \u0111\u1ea7u cho b\u00ean kh\u00e1c thu\u00ea ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

    – B\u1ea5t \u0111\u1ed9ng s\u1ea3n x\u00e2y d\u1ef1ng chuy\u1ec3n th\u00e0nh B\u0110S\u0110T khi k\u1ebft th\u00fac giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng, b\u00e0n giao \u0111\u01b0a v\u00e0o \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng gi\u1eefa B\u0110S\u0110T v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c h\u00e0ng t\u1ed3n kho kh\u00f4ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hay \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    1.9. Khi doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh b\u00e1n m\u1ed9t B\u0110S\u0110T m\u00e0 kh\u00f4ng c\u00f3 giai \u0111o\u1ea1n s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p th\u00ec doanh nghi\u1ec7p v\u1eabn ti\u1ebfp t\u1ee5c ghi nh\u1eadn l\u00e0 B\u0110S\u0110T tr\u00ean TK 217 “B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0” cho \u0111\u1ebfn khi B\u0110S\u0110T \u0111\u00f3 \u0111\u01b0\u1ee3c b\u00e1n m\u00e0 kh\u00f4ng chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

    1.10. Doanh thu t\u1eeb vi\u1ec7c b\u00e1n B\u0110S\u0110T \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb) ho\u1eb7c t\u1ed5ng gi\u00e1 thanh to\u00e1n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp). Tr\u01b0\u1eddng h\u1ee3p b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm th\u00ec doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ban \u0111\u1ea7u theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay. Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ti\u1ec1n l\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

    1.11. Ghi gi\u1ea3m B\u0110S\u0110T trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

    \u00a0– Chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1eeb B\u0110S\u0110T sang h\u00e0ng t\u1ed3n kho ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng;<\/span><\/p>\n

    \u00a0– B\u00e1n, thanh l\u00fd B\u0110S\u0110T;<\/span><\/p>\n

    – H\u1ebft th\u1eddi h\u1ea1n thu\u00ea t\u00e0i ch\u00ednh tr\u1ea3 l\u1ea1i B\u0110S\u0110T cho b\u00ean cho thu\u00ea.<\/span><\/p>\n

    1.12. Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng danh m\u1ee5c B\u0110S\u0110T n\u1eafm gi\u1eef cho thu\u00ea ho\u1eb7c ch\u1edd t\u0103ng gi\u00e1 v\u00e0 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch kh\u1ea5u hao ho\u1eb7c x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3: <\/strong>Nguy\u00ean gi\u00e1 B\u0110S\u0110T t\u0103ng trong k\u1ef3.<\/span><\/p>\n

    B\u00ean C\u00f3: <\/strong>Nguy\u00ean gi\u00e1 B\u0110S\u0110T gi\u1ea3m trong k\u1ef3.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong>: Nguy\u00ean gi\u00e1 B\u0110S\u0110T hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

    \u00a0\u0110i\u1ec1u 34. T\u00e0i kho\u1ea3n 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/strong><\/span><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 t\u00ecnh h\u00ecnh thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c c\u1ee7a doanh nghi\u1ec7p g\u1ed3m:<\/span><\/p>\n

    a) C\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh, li\u00ean k\u1ebft:<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty li\u00ean doanh v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft; t\u00ecnh h\u00ecnh thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 li\u00ean doanh, li\u00ean k\u1ebft. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c giao d\u1ecbch d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n.<\/span><\/p>\n

    – C\u00f4ng ty li\u00ean doanh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng, l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp. C\u00f4ng ty li\u00ean doanh ph\u1ea3i t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ri\u00eang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 k\u1ebf to\u00e1n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh. M\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t ph\u1ea7n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty li\u00ean doanh theo th\u1ecfa thu\u1eadn c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh.<\/span><\/p>\n

    \u00a0– Kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp t\u1eeb 20% \u0111\u1ebfn d\u01b0\u1edbi 50% quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0.\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

    – Khi nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f2n quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t th\u00ec ph\u1ea3i ghi gi\u1ea3m kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh; Khi kh\u00f4ng c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 ho\u1eb7c t\u1ef7 l\u1ec7 n\u1eafm gi\u1eef quy\u1ec1n bi\u1ec3u quy\u1ebft \u0111\u1ed1i v\u1edbi b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u1ea3m b\u1ea3o theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec ph\u1ea3i ghi gi\u1ea3m kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft.<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n ho\u1eb7c thanh l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 ph\u00e1t sinh.<\/span><\/p>\n

    – Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, thu h\u1ed3i v\u1ed1n g\u00f3p li\u00ean doanh, li\u00ean k\u1ebft, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu h\u1ed3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi gi\u1ea3m s\u1ed1 v\u1ed1n \u0111\u00e3 g\u00f3p. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n thu h\u1ed3i \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7).<\/span><\/p>\n

    b) \u0110\u1ea7u t\u01b0 kh\u00e1c: Bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c nh\u01b0 v\u00e0ng, b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

    1.2. Gi\u00e1 ph\u00ed c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 g\u1ed1c, bao g\u1ed3m gi\u00e1 mua c\u1ed9ng (+) c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0 (n\u1ebfu c\u00f3), nh\u01b0: Chi ph\u00ed giao d\u1ecbch, m\u00f4i gi\u1edbi, t\u01b0 v\u1ea5n, ki\u1ec3m to\u00e1n, l\u1ec7 ph\u00ed, thu\u1ebf v\u00e0 ph\u00ed ng\u00e2n h\u00e0ng…Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/p>\n

    1.3. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft: T\u1ea1i ng\u00e0y mua, nh\u00e0 \u0111\u1ea7u t\u01b0 x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft bao g\u1ed3m: Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u00e1t sinh ho\u1eb7c \u0111\u00e3 th\u1eeba nh\u1eadn v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n do b\u00ean mua ph\u00e1t h\u00e0nh \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t t\u1ea1i c\u00f4ng ty li\u00ean doanh v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 t\u1ea1i c\u00f4ng ty li\u00ean k\u1ebft c\u1ed9ng (+) c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/span><\/p>\n

    1.4. Vi\u1ec7c \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<\/span><\/p>\n

    a) \u0110\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (do b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 huy \u0111\u1ed9ng v\u1ed1n): Theo h\u00ecnh th\u1ee9c n\u00e0y, t\u00e0i s\u1ea3n c\u1ee7a b\u00ean g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a b\u00ean nh\u1eadn v\u1ed1n g\u00f3p.<\/span><\/p>\n

    b) \u0110\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00e1c (mua l\u1ea1i ph\u1ea7n v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu): Theo h\u00ecnh th\u1ee9c n\u00e0y, t\u00e0i s\u1ea3n c\u1ee7a b\u00ean mua (b\u00ean \u0111\u1ea7u t\u01b0, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p) \u0111\u01b0\u1ee3c chuy\u1ec3n cho b\u00ean b\u00e1n (b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p) m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 v\u1ed1n (b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0).<\/span><\/p>\n

    1.5. Khi th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p, c\u1ee5 th\u1ec3:<\/span><\/p>\n

    a) N\u1ebfu \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n tr\u00ean c\u01a1 s\u1edf th\u1ecfa thu\u1eadn. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n l\u00e0 thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

    b) N\u1ebfu \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 thanh to\u00e1n cho b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7:<\/span><\/p>\n

    – N\u1ebfu t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n l\u00e0 h\u00e0ng t\u1ed3n kho, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i k\u1ebf to\u00e1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng t\u1ed3n kho d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u00e0ng \u0111\u1ed5i h\u00e0ng (ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng t\u1ed3n kho mang \u0111i trao \u0111\u1ed5i l\u1ea5y ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c mua);<\/span><\/p>\n

    – N\u1ebfu t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n l\u00e0 TSC\u0110, B\u0110S\u0110T, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i k\u1ebf to\u00e1n nh\u01b0 giao d\u1ecbch nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T (ghi nh\u1eadn doanh thu, thu nh\u1eadp kh\u00e1c, gi\u00e1 v\u1ed1n, chi ph\u00ed kh\u00e1c….);<\/span><\/p>\n

    – N\u1ebfu t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n l\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n (c\u1ed5 phi\u1ebfu) ho\u1eb7c c\u00f4ng c\u1ee5 n\u1ee3 (tr\u00e1i phi\u1ebfu, c\u00e1c kho\u1ea3n ph\u1ea3i thu…) c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i k\u1ebf to\u00e1n nh\u01b0 giao d\u1ecbch thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 (ghi nh\u1eadn l\u00e3i, l\u1ed7 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh).<\/span><\/p>\n

    1.6. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng. Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u00ednh th\u1ee9c c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    – Ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edbp l\u1ec7nh (T+0);<\/span><\/p>\n

    – Ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c c\u00f3 quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    1.7. Nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia v\u00e0o B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn. C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

    a) C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn;<\/span><\/p>\n

    b) C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 cho giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y \u0111\u1ea7u t\u01b0 kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e0 h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    c) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc: ch\u1ec9 theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadn tr\u00ean thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng ghi nh\u1eadn t\u0103ng gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

    1.8. Gi\u00e1 v\u1ed1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n t\u00ednh cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

    1.9. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ecb t\u1ed5n th\u1ea5t \u0111\u1ec3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c:<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – S\u1ed1 v\u1ed1n g\u00f3p li\u00ean doanh \u0111\u00e3 g\u00f3p v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t t\u0103ng;<\/span><\/p>\n

    – Gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft t\u0103ng;<\/span><\/p>\n

    – Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c t\u0103ng.<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – S\u1ed1 v\u1ed1n g\u00f3p li\u00ean doanh v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t gi\u1ea3m do \u0111\u00e3 thu h\u1ed3i, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

    – Gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft gi\u1ea3m do nh\u1eadn l\u1ea1i v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u1eb7c thu \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n l\u1ee3i \u00edch ngo\u00e0i l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia;<\/span><\/p>\n

    – Gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft gi\u1ea3m do b\u00e1n, thanh l\u00fd to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 kh\u00f4ng c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

    – Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c gi\u1ea3m.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – S\u1ed1 v\u1ed1n g\u00f3p li\u00ean doanh v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t hi\u1ec7n c\u00f2n cu\u1ed1i k\u1ef3;<\/span><\/p>\n

    – Gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft hi\u1ec7n \u0111ang n\u1eafm gi\u1eef cu\u1ed1i k\u1ef3;<\/span><\/p>\n

    – Gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 2281 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft:<\/em> Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft; t\u00ecnh h\u00ecnh thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 2288 – \u0110\u1ea7u t\u01b0 kh\u00e1c: <\/em>Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c lo\u1ea1i \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c \u0111\u1ed3ng ki\u1ec3m so\u00e1t, kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c nh\u01b0 v\u00e0ng, b\u1ea1c, kim kh\u00ed qu\u00fd\u2026 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho.<\/em><\/strong><\/span><\/p>\n

    \u0110i\u1ec1u 35. K\u1ebf to\u00e1n giao d\u1ecbch h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    1.1. H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) l\u00e0 th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng c\u1ee7a hai ho\u1eb7c nhi\u1ec1u b\u00ean \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf nh\u01b0ng kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n theo th\u1ecfa thu\u1eadn li\u00ean doanh ho\u1eb7c ki\u1ec3m so\u00e1t b\u1edfi m\u1ed9t trong s\u1ed1 c\u00e1c b\u00ean tham gia.<\/span><\/p>\n

    1.2. BCC c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f9ng nhau x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n ho\u1eb7c h\u1ee3p t\u00e1c trong m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00e1c b\u00ean tham gia trong BCC c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn chia doanh thu, chia s\u1ea3n ph\u1ea9m ho\u1eb7c chia l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/p>\n

    1.3. Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, khi nh\u1eadn ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c b\u00ean kh\u00e1c \u0111\u00f3ng g\u00f3p cho ho\u1ea1t \u0111\u1ed9ng BCC, b\u00ean nh\u1eadn ph\u1ea3i k\u1ebf to\u00e1n l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

    1.4. \u0110\u1ed1i v\u1edbi BCC theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/span><\/p>\n

    a) T\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean tham gia li\u00ean doanh l\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia li\u00ean doanh mua, x\u00e2y d\u1ef1ng, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch c\u1ee7a li\u00ean doanh v\u00e0 mang l\u1ea1i l\u1ee3i \u00edch cho c\u00e1c b\u00ean tham gia li\u00ean doanh theo quy \u0111\u1ecbnh c\u1ee7a H\u1ee3p \u0111\u1ed3ng li\u00ean doanh. C\u00e1c b\u00ean tham gia li\u00ean doanh \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t m\u00e0 m\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 t\u00e0i s\u1ea3n tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh<\/span><\/p>\n

    b) M\u1ed7i b\u00ean tham gia li\u00ean doanh \u0111\u01b0\u1ee3c nh\u1eadn s\u1ea3n ph\u1ea9m ho\u1eb7c doanh thu t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t v\u00e0 ch\u1ecbu m\u1ed9t ph\u1ea7n chi ph\u00ed ph\u00e1t sinh theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

    c) C\u00e1c b\u00ean tham gia li\u00ean doanh ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh \u0111\u1ec3 ghi ch\u00e9p v\u00e0 ph\u1ea3n \u00e1nh trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh nh\u1eefng n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

    – Ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo t\u00ednh ch\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh ri\u00eang c\u1ee7a m\u1ed7i b\u00ean tham gia g\u00f3p v\u1ed1n li\u00ean doanh;<\/span><\/p>\n

    – Ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh chung ph\u1ea3i g\u00e1nh ch\u1ecbu c\u00f9ng v\u1edbi c\u00e1c b\u00ean tham gia g\u00f3p v\u1ed1n li\u00ean doanh kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean doanh;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng ph\u1ea7n s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia t\u1eeb li\u00ean doanh c\u00f9ng v\u1edbi ph\u1ea7n chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u00e2n chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean doanh;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c g\u00f3p v\u1ed1n li\u00ean doanh.<\/span><\/p>\n

    \u00a0 \u00a0 \u0110\u1ed1i v\u1edbi TSC\u0110, B\u0110S\u0110T khi mang \u0111i g\u00f3p v\u1ed1n v\u00e0o BCC v\u00e0 kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u1eeb b\u00ean g\u00f3p v\u1ed1n th\u00e0nh s\u1edf h\u1eefu chung c\u1ee7a c\u00e1c b\u00ean th\u00ec b\u00ean nh\u1eadn t\u00e0i s\u1ea3n theo d\u00f5i nh\u01b0 t\u00e0i s\u1ea3n nh\u1eadn gi\u1eef h\u1ed9, kh\u00f4ng h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu; B\u00ean g\u00f3p t\u00e0i s\u1ea3n kh\u00f4ng ghi gi\u1ea3m t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 theo d\u00f5i chi ti\u1ebft \u0111\u1ecba \u0111i\u1ec3m, v\u1ecb tr\u00ed, n\u01a1i \u0111\u1eb7t t\u00e0i s\u1ea3n.<\/span><\/p>\n

    \u00a0 \u00a0 \u0110\u1ed1i v\u1edbi TSC\u0110, B\u0110S\u0110T mang \u0111i g\u00f3p v\u1ed1n c\u00f3 s\u1ef1 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u1eeb b\u00ean g\u00f3p v\u1ed1n th\u00e0nh quy\u1ec1n s\u1edf h\u1eefu chung, trong qu\u00e1 tr\u00ecnh \u0111ang x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, b\u00ean mang t\u00e0i s\u1ea3n \u0111i g\u00f3p ph\u1ea3i ghi gi\u1ea3m t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0o chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang. Sau khi t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u00e0n th\u00e0nh, b\u00e0n giao, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia, c\u00e1c b\u00ean ghi nh\u1eadn t\u0103ng t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/p>\n

    \u00a01.5. \u0110\u1ed1i v\u1edbi BCC d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/span><\/p>\n

    a) H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh kh\u00f4ng th\u00e0nh l\u1eadp m\u1ed9t c\u01a1 s\u1edf kinh doanh m\u1edbi. C\u00e1c b\u00ean li\u00ean doanh c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n l\u1ee3i theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng. Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh \u0111\u01b0\u1ee3c c\u00e1c b\u00ean g\u00f3p v\u1ed1n th\u1ef1c hi\u1ec7n c\u00f9ng v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng kh\u00e1c c\u1ee7a t\u1eebng b\u00ean.<\/span><\/p>\n

    b) H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t do m\u1ed7i b\u00ean li\u00ean doanh b\u1ecf ra th\u00ec b\u00ean \u0111\u00f3 ph\u1ea3i g\u00e1nh ch\u1ecbu. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed chung (n\u1ebfu c\u00f3) th\u00ec c\u0103n c\u1ee9 v\u00e0o c\u00e1c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 ph\u00e2n chia cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n.<\/span><\/p>\n

    c) C\u00e1c b\u00ean tham gia li\u00ean doanh ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 ghi ch\u00e9p v\u00e0 ph\u1ea3n \u00e1nh trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

    \u00a0– T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n li\u00ean doanh v\u00e0 ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh;<\/span><\/p>\n

    \u00a0– C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i g\u00e1nh ch\u1ecbu;<\/span><\/p>\n

    \u00a0 – Doanh thu \u0111\u01b0\u1ee3c chia t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a li\u00ean doanh;<\/span><\/p>\n

    \u00a0 – Chi ph\u00ed ph\u1ea3i g\u00e1nh ch\u1ecbu.<\/span><\/p>\n

    d) Khi b\u00ean li\u00ean doanh c\u00f3 ph\u00e1t sinh chi ph\u00ed chung ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 ghi ch\u00e9p, t\u1eadp h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed chung \u0111\u00f3. \u0110\u1ecbnh k\u1ef3 c\u0103n c\u1ee9 v\u00e0o c\u00e1c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng li\u00ean doanh v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed chung, k\u1ebf to\u00e1n l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung, \u0111\u01b0\u1ee3c c\u00e1c b\u00ean li\u00ean doanh x\u00e1c nh\u1eadn, giao cho m\u1ed7i b\u00ean gi\u1eef m\u1ed9t b\u1ea3n (b\u1ea3n ch\u00ednh). B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c h\u1ee3p ph\u00e1p l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 m\u1ed7i b\u00ean li\u00ean doanh k\u1ebf to\u00e1n chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 t\u1eeb h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

    \u0111) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng li\u00ean doanh quy \u0111\u1ecbnh chia s\u1ea3n ph\u1ea9m, \u0111\u1ecbnh k\u1ef3 theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng li\u00ean doanh, c\u00e1c b\u00ean li\u00ean doanh ph\u1ea3i l\u1eadp B\u1ea3ng ph\u00e2n chia s\u1ea3n ph\u1ea9m cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean x\u00e1c nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng, quy c\u00e1ch s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia t\u1eeb h\u1ee3p \u0111\u1ed3ng, giao cho m\u1ed7i b\u00ean gi\u1eef m\u1ed9t b\u1ea3n (b\u1ea3n ch\u00ednh). M\u1ed7i khi th\u1ef1c giao s\u1ea3n ph\u1ea9m, c\u00e1c b\u00ean li\u00ean doanh ph\u1ea3i l\u1eadp Phi\u1ebfu giao nh\u1eadn s\u1ea3n ph\u1ea9m (ho\u1eb7c phi\u1ebfu xu\u1ea5t kho). Phi\u1ebfu giao nh\u1eadn s\u1ea3n ph\u1ea9m l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u00e1c b\u00ean li\u00ean doanh ghi s\u1ed5 k\u1ebf to\u00e1n, theo d\u00f5i v\u00e0 l\u00e0 c\u0103n c\u1ee9 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

    e) Tr\u01b0\u1eddng h\u1ee3p BCC ph\u00e1t sinh c\u00e1c chi ph\u00ed, doanh thu chung m\u00e0 c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng ph\u1ea3i g\u00e1nh ch\u1ecbu ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u00ec c\u00e1c b\u00ean tham gia li\u00ean doanh ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/span><\/p>\n

    1.6. Tr\u01b0\u1eddng h\u1ee3p BCC chia l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/p>\n

    a) BCC chia l\u1ee3i nhu\u1eadn sau thu\u1ebf th\u01b0\u1eddng l\u00e0 BCC d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1eb7c do m\u1ed9t b\u00ean ki\u1ec3m so\u00e1t. Tr\u01b0\u1eddng h\u1ee3p BCC chia l\u1ee3i nhu\u1eadn sau thu\u1ebf, c\u00e1c b\u00ean ph\u1ea3i c\u1eed ra m\u1ed9t b\u00ean \u0111\u1ec3 k\u1ebf to\u00e1n to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch c\u1ee7a BCC, ghi nh\u1eadn doanh thu, chi ph\u00ed, theo d\u00f5i ri\u00eang k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a BCC v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. Khi quy\u1ebft \u0111\u1ecbnh k\u00fd k\u1ebft BCC theo h\u00ecnh th\u1ee9c n\u00e0y, c\u00e1c b\u00ean ph\u1ea3i c\u00e2n nh\u1eafc v\u1ec1 r\u1ee7i ro c\u00f3 th\u1ec3 ph\u1ea3i g\u00e1nh ch\u1ecbu do:<\/span><\/p>\n

    – M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ea7y \u0111\u1ee7 l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf do kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c b\u00ean, v\u00ed d\u1ee5:<\/span><\/p>\n

    + Chi ph\u00ed kh\u1ea5u hao c\u1ee7a m\u1ed9t s\u1ed1 TSC\u0110 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn do b\u00ean tham gia BCC kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu cho b\u00ean th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cho BCC;<\/span><\/p>\n

    + M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed c\u1ee7a c\u00e1c b\u00ean tham gia kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn do h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng mang t\u00ean b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a BCC;<\/span><\/p>\n

    + M\u1ed9t s\u1ed1 chi ph\u00ed ph\u00e1t sinh t\u1ea1i b\u00ean tham gia BCC kh\u00f4ng th\u1ec3 chuy\u1ec3n cho b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf do c\u00e1c r\u00e0o c\u1ea3n c\u1ee7a ph\u00e1p lu\u1eadt, v\u00ed d\u1ee5 b\u00ean tham gia BCC c\u00f3 h\u00f3a \u0111\u01a1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng ph\u00e1p lu\u1eadt kh\u00f4ng cho ph\u00e9p b\u00ean ph\u00e1t sinh chi ph\u00ed ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu\u00ea l\u1ea1i \u0111\u1ea5t n\u00ean chi ph\u00ed thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a BCC.<\/span><\/p>\n

    – R\u1ee7i ro v\u1ec1 ch\u00ednh s\u00e1ch:<\/span><\/p>\n

    + B\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cho BCC c\u00f3 th\u1ec3 ph\u00e1t sinh l\u1ed7 l\u0169y k\u1ebf, tuy nhi\u00ean ri\u00eang k\u1ebft qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng BCC th\u00ec c\u00f3 l\u00e3i. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y thay v\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u00e3i t\u1eeb BCC v\u1edbi s\u1ed1 l\u1ed7 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi BCC; N\u1ebfu BCC l\u1ed7 nh\u01b0ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u00f3 l\u00e3i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ph\u1ea7n l\u1ed7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u01b0\u1ee3c chia trong BCC;<\/span><\/p>\n

    + \u0110\u1ed1i v\u1edbi c\u00e1c b\u00ean kh\u00e1c n\u1ebfu \u0111\u01b0a TSC\u0110 v\u00e0o d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a BCC th\u00ec c\u00f3 th\u1ec3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed kh\u1ea5u hao l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i doanh nghi\u1ec7p do kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i doanh nghi\u1ec7p (kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi doanh thu c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c).<\/span><\/p>\n

    b) Tr\u01b0\u1eddng h\u1ee3p BCC quy \u0111\u1ecbnh chia l\u1ee3i nhu\u1eadn sau thu\u1ebf, b\u00ean th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p BCC quy \u0111\u1ecbnh c\u00e1c b\u00ean kh\u00e1c tham gia BCC \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t kho\u1ea3n l\u1ee3i nhu\u1eadn c\u1ed1 \u0111\u1ecbnh m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a h\u1ee3p \u0111\u1ed3ng th\u00ec m\u1eb7c d\u00f9 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a h\u1ee3p \u0111\u1ed3ng l\u00e0 BCC nh\u01b0ng b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ee3p \u0111\u1ed3ng l\u00e0 thu\u00ea t\u00e0i s\u1ea3n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c ch\u1ea5t l\u00e0 b\u00ean c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh v\u00e0 chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a BCC, ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu\u00ea t\u00e0i s\u1ea3n cho h\u1ee3p \u0111\u1ed3ng, ghi nh\u1eadn kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1c b\u00ean kh\u00e1c l\u00e0 chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, c\u1ee5 th\u1ec3:<\/span><\/p>\n

    + Ghi nh\u1eadn to\u00e0n b\u1ed9 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a BCC tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh;<\/span><\/p>\n

    + Ghi nh\u1eadn to\u00e0n b\u1ed9 L\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a BCC v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i\u201d c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

    + C\u00e1c b\u00ean kh\u00e1c ghi nh\u1eadn doanh thu cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi kho\u1ea3n \u0111\u01b0\u1ee3c chia t\u1eeb BCC.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p BCC quy \u0111\u1ecbnh c\u00e1c b\u00ean kh\u00e1c trong BCC ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e2n chia l\u1ee3i nhu\u1eadn n\u1ebfu k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a BCC c\u00f3 l\u00e3i, \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u00e1nh ch\u1ecbu l\u1ed7, th\u00ec m\u1eb7c d\u00f9 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a BCC l\u00e0 chia l\u1ee3i nhu\u1eadn sau thu\u1ebf nh\u01b0ng b\u1ea3n ch\u1ea5t c\u1ee7a BCC l\u00e0 chia doanh thu, chi ph\u00ed, c\u00e1c b\u00ean th\u01b0\u1eddng ph\u1ea3i c\u00f3 quy\u1ec1n, \u0111i\u1ec1u ki\u1ec7n, kh\u1ea3 n\u0103ng \u0111\u1ec3 \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u0169ng nh\u01b0 d\u00f2ng ti\u1ec1n c\u1ee7a BCC. B\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n BCC chia doanh thu \u0111\u1ec3 ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1c b\u00ean kh\u00e1c, c\u1ee5 th\u1ec3:<\/span><\/p>\n

    + Ghi nh\u1eadn tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ph\u1ea7n doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u01b0\u1ee3c chia theo th\u1ecfa thu\u1eadn c\u1ee7a BCC; B\u00ean quy\u1ebft to\u00e1n thu\u1ebf cung c\u1ea5p b\u1ea3n sao c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u v\u1ec1 vi\u1ec7c \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi NSNN c\u1ee7a BCC cho c\u00e1c b\u00ean trong BCC \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u00e1c b\u00ean kh\u00e1c trong BCC;<\/span><\/p>\n

    + L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ch\u1ec9 bao g\u1ed3m ph\u1ea7n l\u1ee3i nhu\u1eadn sau thu\u1ebf t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng b\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n

    + C\u00e1c b\u00ean kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea7n doanh thu, chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n m\u00ecnh \u0111\u01b0\u1ee3c chia t\u1eeb BCC, b\u00e1o c\u00e1o c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c kho\u1ea3n doanh thu, chi ph\u00ed n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0m c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

    1.7. Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb v\u1ed1n \u0111\u00e3 g\u00f3p v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadn v\u1ec1 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

    \u0110i\u1ec1u 36. T\u00e0i kho\u1ea3n 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n, g\u1ed3m:<\/span><\/p>\n

    a) D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh: L\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra do gi\u1ea3m gi\u00e1 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n doanh nghi\u1ec7p \u0111ang n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh.<\/span><\/p>\n

    b) D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 d\u1eabn \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n ho\u1eb7c kho\u1ea3n d\u1ef1 ph\u00f2ng do suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    – \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng khi c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft b\u1ecb l\u1ed7 d\u1eabn \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

    – \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef l\u00e2u d\u00e0i (kh\u00f4ng ph\u00e2n lo\u1ea1i l\u00e0 ch\u1ee9ng kho\u00e1n kinh doanh) v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t, kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

    + \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu ni\u00eam y\u1ebft ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tin c\u1eady, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh);<\/span><\/p>\n

    + \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n l\u1ed7 c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 (d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c).<\/span><\/p>\n

    c) D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 c\u00e1c kho\u1ea3n ph\u1ea3i thu m\u00e0 kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/span><\/p>\n

    d) D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho khi c\u00f3 s\u1ef1 suy gi\u1ea3m c\u1ee7a gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

    1.2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/p>\n

    a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n doanh nghi\u1ec7p \u0111ang n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh b\u1ecb gi\u1ea3m so v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5.<\/span><\/p>\n

    b) \u0110i\u1ec1u ki\u1ec7n, c\u0103n c\u1ee9 v\u00e0 m\u1ee9c tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    c) Vi\u1ec7c tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n

    – N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay cao h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec doanh nghi\u1ec7p tr\u00edch l\u1eadp b\u1ed5 sung s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3.<\/span><\/p>\n

    – N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec doanh nghi\u1ec7p ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 v\u00e0 ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

    1.3. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/p>\n

    a) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 l\u00e0 c\u00f4ng ty m\u1eb9, c\u0103n c\u1ee9 \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c l\u00e0 BCTC h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u00f3. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp kh\u00f4ng c\u00f3 c\u00f4ng ty con, c\u0103n c\u1ee9 \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 \u0111\u00f3.<\/span><\/p>\n

    b) Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    – N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay cao h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec doanh nghi\u1ec7p tr\u00edch l\u1eadp b\u1ed5 sung s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3.<\/span><\/p>\n

    – N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec doanh nghi\u1ec7p ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 v\u00e0 ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

    c) Gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

    1.4. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:<\/span><\/p>\n

    a) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 c\u00e1c kho\u1ea3n ph\u1ea3i thu m\u00e0 c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/span><\/p>\n

    b) Doanh nghi\u1ec7p tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi:<\/span><\/p>\n

    \u00a0<\/em><\/strong>– N\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, c\u00e1c kh\u1ebf \u01b0\u1edbc vay n\u1ee3, b\u1ea3n cam k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c cam k\u1ebft n\u1ee3, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u00f2i nhi\u1ec1u l\u1ea7n nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u01b0\u1ee3c, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 kh\u00f4ng k\u00fd x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 ho\u1eb7c b\u1ecf tr\u1ed1n, m\u1ea5t t\u00edch. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian qu\u00e1 h\u1ea1n c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian tr\u1ea3 n\u1ee3 g\u1ed1c theo h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n ban \u0111\u1ea7u, kh\u00f4ng t\u00ednh \u0111\u1ebfn vi\u1ec7c gia h\u1ea1n n\u1ee3 gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n

    – N\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 \u0111\u00e3 l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n ho\u1eb7c \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, m\u1ea5t t\u00edch, b\u1ecf tr\u1ed1n.<\/span><\/p>\n

    c) \u0110i\u1ec1u ki\u1ec7n, c\u0103n c\u1ee9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

    d) Vi\u1ec7c tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n \u0111\u01b0\u1ee3c ghi t\u0103ng d\u1ef1 ph\u00f2ng v\u00e0 ghi t\u0103ng chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m d\u1ef1 ph\u00f2ng v\u00e0 ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

    e) \u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i k\u00e9o d\u00e0i trong nhi\u1ec1u n\u0103m, doanh nghi\u1ec7p \u0111\u00e3 c\u1ed1 g\u1eafng d\u00f9ng m\u1ecdi bi\u1ec7n ph\u00e1p \u0111\u1ec3 thu n\u1ee3 nh\u01b0ng v\u1eabn kh\u00f4ng thu \u0111\u01b0\u1ee3c n\u1ee3 v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 th\u1ef1c s\u1ef1 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n th\u00ec doanh nghi\u1ec7p x\u00f3a nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. Vi\u1ec7c x\u00f3a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u l\u1ec7 doanh nghi\u1ec7p. S\u1ed1 n\u1ee3 n\u00e0y \u0111\u01b0\u1ee3c theo d\u00f5i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p v\u00e0 tr\u00ecnh b\u00e0y trong thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ebfu sau khi \u0111\u00e3 x\u00f3a n\u1ee3, doanh nghi\u1ec7p l\u1ea1i \u0111\u00f2i \u0111\u01b0\u1ee3c n\u1ee3 \u0111\u00e3 x\u1eed l\u00fd th\u00ec s\u1ed1 n\u1ee3 thu \u0111\u01b0\u1ee3c s\u1ebd h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 711 “Thu nh\u1eadp kh\u00e1c”.<\/span><\/p>\n

    g) \u0110\u1ed1i v\u1edbi kho\u1ea3n t\u1ed5n th\u1ea5t v\u1ec1 n\u1ee3 ph\u1ea3i thu n\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u1ec3 b\u00f9 \u0111\u1eafp, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t th\u00ec s\u1ed1 t\u1ed5n th\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

    1.5. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/span><\/p>\n

    a) Doanh nghi\u1ec7p ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho khi c\u00f3 nh\u1eefng b\u1eb1ng ch\u1ee9ng tin c\u1eady v\u1ec1 s\u1ef1 suy gi\u1ea3m c\u1ee7a gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho. D\u1ef1 ph\u00f2ng l\u00e0 kho\u1ea3n d\u1ef1 t\u00ednh tr\u01b0\u1edbc \u0111\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb gi\u1ea3m xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a h\u00e0ng t\u1ed3n kho v\u00e0 nh\u1eb1m b\u00f9 \u0111\u1eafp c\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i th\u1ef1c t\u1ebf x\u1ea3y ra do v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ed3n kho b\u1ecb gi\u1ea3m gi\u00e1.<\/span><\/p>\n

    b) D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

    c) Vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i t\u00ednh theo t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m t\u1ed3n kho. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p d\u1edf dang, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c gi\u00e1 ri\u00eang bi\u1ec7t.<\/span><\/p>\n

    d) Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho l\u00e0 gi\u00e1 b\u00e1n \u01b0\u1edbc t\u00ednh c\u1ee7a h\u00e0ng t\u1ed3n kho trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng tr\u1eeb (-) chi ph\u00ed \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ho\u00e0n th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed \u01b0\u1edbc t\u00ednh c\u1ea7n thi\u1ebft cho vi\u1ec7c b\u00e1n ch\u00fang.<\/span><\/p>\n

    \u0111) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 g\u1ed1c, gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 cung c\u1ea5p d\u1edf dang, x\u00e1c \u0111\u1ecbnh kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp:<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n \u0111\u01b0\u1ee3c ghi t\u0103ng d\u1ef1 ph\u00f2ng v\u00e0 ghi t\u0103ng gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m d\u1ef1 ph\u00f2ng v\u00e0 ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

    e) \u0110\u1ed1i v\u1edbi kho\u1ea3n t\u1ed5n th\u1ea5t h\u00e0ng t\u1ed3n kho n\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u1ec3 b\u00f9 \u0111\u1eafp, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t th\u00ec s\u1ed1 t\u1ed5n th\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

    g) Doanh nghi\u1ec7p kh\u00f4ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u00f9ng cho \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, d\u00f9ng cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m n\u1ebfu s\u1ea3n ph\u1ea9m do ch\u00fang g\u00f3p ph\u1ea7n c\u1ea5u t\u1ea1o n\u00ean s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 b\u1eb1ng ho\u1eb7c cao h\u01a1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/strong><\/span><\/p>\n

    \u00a0B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    \u00a0– Ho\u00e0n nh\u1eadp ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft;<\/span><\/p>\n

    \u00a0– B\u00f9 \u0111\u1eafp ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n t\u1eeb s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp.<\/span><\/p>\n

    \u00a0B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    \u00a0Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>S\u1ed1 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/em><\/strong><\/span><\/p>\n

    T\u00e0i kho\u1ea3n 2291 – D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 2292 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng do doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 d\u1eabn \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n ho\u1eb7c kho\u1ea3n d\u1ef1 ph\u00f2ng do suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 2293 – D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 c\u00e1c kho\u1ea3n ph\u1ea3i thu m\u00e0 c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/span><\/p>\n

    \u00a0T\u00e0i kho\u1ea3n 2294 – D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

    \u0110i\u1ec1u 37. T\u00e0i kho\u1ea3n 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB (bao g\u1ed3m chi ph\u00ed mua s\u1eafm m\u1edbi TSC\u0110, x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh) v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB \u1edf c\u00e1c doanh nghi\u1ec7p c\u00f3 ti\u1ebfn h\u00e0nh c\u00f4ng t\u00e1c mua s\u1eafm TSC\u0110, \u0111\u1ea7u t\u01b0 XDCB, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110.<\/span><\/p>\n

    \u00a0C\u00f4ng t\u00e1c \u0111\u1ea7u t\u01b0 XDCB v\u00e0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u ho\u1eb7c t\u1ef1 l\u00e0m. \u1ede c\u00e1c doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh \u0111\u1ea7u t\u01b0 XDCB theo ph\u01b0\u01a1ng th\u1ee9c t\u1ef1 l\u00e0m th\u00ec t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh x\u00e2y l\u1eafp, s\u1eeda ch\u1eefa.<\/span><\/p>\n

    b) Chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi ph\u1ea3i ph\u00f9 h\u1ee3p nh\u1eefng y\u1ebfu t\u1ed1 kh\u00e1ch quan c\u1ee7a th\u1ecb tr\u01b0\u1eddng trong t\u1eebng th\u1eddi k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 XDCB. Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, bao g\u1ed3m:<\/span><\/p>\n

    \u00a0 – Chi ph\u00ed x\u00e2y d\u1ef1ng;<\/span><\/p>\n

    \u00a0 – Chi ph\u00ed thi\u1ebft b\u1ecb;<\/span><\/p>\n

    \u00a0 – Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0;<\/span><\/p>\n

    \u00a0 – Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n;<\/span><\/p>\n

    \u00a0 – Chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng;<\/span><\/p>\n

    \u00a0 – Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

    \u00a0 \u00a0T\u00e0i kho\u1ea3n 241 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh v\u00e0 \u1edf m\u1ed7i h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft t\u1eebng n\u1ed9i dung chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i l\u0169y k\u1ebf k\u1ec3 t\u1eeb khi kh\u1edfi c\u00f4ng \u0111\u1ebfn khi c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n

    c) Khi \u0111\u1ea7u t\u01b0 XDCB c\u00e1c chi ph\u00ed x\u00e2y l\u1eafp, chi ph\u00ed thi\u1ebft b\u1ecb th\u01b0\u1eddng t\u00ednh tr\u1ef1c ti\u1ebfp cho t\u1eebng c\u00f4ng tr\u00ecnh; C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed kh\u00e1c th\u01b0\u1eddng \u0111\u01b0\u1ee3c chi chung. Ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i ti\u1ebfn h\u00e0nh t\u00ednh to\u00e1n, ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed kh\u00e1c cho t\u1eebng c\u00f4ng tr\u00ecnh theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    – N\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ri\u00eang c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1eebng c\u00f4ng tr\u00ecnh th\u00ec t\u00ednh tr\u1ef1c ti\u1ebfp cho c\u00f4ng tr\u00ecnh \u0111\u00f3;<\/span><\/p>\n

    – C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed chung c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u c\u00f4ng tr\u00ecnh m\u00e0 kh\u00f4ng t\u00ednh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c cho t\u1eebng c\u00f4ng tr\u00ecnh th\u00ec \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ec1n ph\u00e2n b\u1ed5 theo nh\u1eefng ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/p>\n

    d) Chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng, duy tr\u00ec cho TSC\u0110 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3. \u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110 theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt ph\u1ea3i s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec, duy tu \u0111\u1ecbnh k\u1ef3 m\u00e0 kh\u00f4ng l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ec3 c\u00f3 ngu\u1ed3n trang tr\u1ea3i ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n theo quy \u0111\u1ecbnh khi vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec ph\u00e1t sinh.<\/span><\/p>\n

    \u0111) Ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed x\u00e2y d\u1ef1ng TSC\u0110 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch (l\u00e0m v\u0103n ph\u00f2ng, cho thu\u00ea ho\u1eb7c \u0111\u1ec3 b\u00e1n, v\u00ed d\u1ee5 nh\u01b0 t\u00f2a nh\u00e0 chung c\u01b0 h\u1ed7n h\u1ee3p) th\u00ec k\u1ebf to\u00e1n v\u1eabn t\u1eadp h\u1ee3p chi ph\u00ed ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng tr\u00ean TK 241. Khi c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n c\u0103n c\u1ee9 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong th\u1ef1c t\u1ebf \u0111\u1ec3 k\u1ebft chuy\u1ec3n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

    e) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng XDCB d\u1edf dang m\u00e0 ph\u1ea3i thanh to\u00e1n cho nh\u00e0 th\u1ea7u b\u1eb1ng ngo\u1ea1i t\u1ec7: Chi ph\u00ed XDCB d\u1edf dang \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng tr\u00ecnh XDCB ho\u00e0n th\u00e0nh, nghi\u1ec7m thu \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec chi ph\u00ed XDCB d\u1edf dang t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, chi ph\u00ed XDCB d\u1edf dang t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng tr\u00ecnh XDCB ho\u00e0n th\u00e0nh, nghi\u1ec7m thu \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n

    g) Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh t\u1eeb qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c khi doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng (k\u1ec3 c\u1ea3 vi\u1ec7c \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh ngay v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7) t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/p>\n

    h) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb h\u1ee7y b\u1ecf, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh thanh l\u00fd v\u00e0 thu h\u1ed3i c\u00e1c chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh c\u1ee7a d\u1ef1 \u00e1n. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c ho\u1eb7c x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 thu h\u1ed3i.<\/span><\/p>\n

    i) C\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh nh\u01b0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a, chi ph\u00ed \u0111\u1ea5u th\u1ea7u (sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu t\u1eeb vi\u1ec7c b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u), chi ph\u00ed th\u00e1o d\u1ee1 ho\u00e0n tr\u1ea3 m\u1eb7t b\u1eb1ng (sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ph\u1ebf li\u1ec7u c\u00f3 th\u1ec3 thu h\u1ed3i) \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

    k) Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1eed kh\u00f4ng t\u1ea1o ra s\u1ea3n ph\u1ea9m th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed ch\u1ea1y th\u1eed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang; Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1eed t\u1ea1o ra s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed ch\u1ea1y th\u1eed c\u00f3 t\u1ea3i \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p tr\u00ean TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed v\u1edbi s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

    \u00a0 \u00a0– T\u00e0i kho\u1ea3n 2411 – Mua s\u1eafm TSC\u0110<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed mua s\u1eafm TSC\u0110 v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n chi ph\u00ed mua s\u1eafm TSC\u0110 trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (k\u1ec3 c\u1ea3 mua TSC\u0110 m\u1edbi ho\u1eb7c \u0111\u00e3 qua s\u1eed d\u1ee5ng). N\u1ebfu mua s\u1eafm TSC\u0110 v\u1ec1 ph\u1ea3i \u0111\u1ea7u t\u01b0, trang b\u1ecb th\u00eam m\u1edbi s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c th\u00ec m\u1ecdi chi ph\u00ed mua s\u1eafm, l\u1eafp \u0111\u1eb7t v\u00e0 trang b\u1ecb th\u00eam c\u0169ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

    \u00a0 \u00a0– T\u00e0i kho\u1ea3n 2412 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB. T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh (theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0) v\u00e0 \u1edf m\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng t\u00e0i s\u1ea3n ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng n\u1ed9i dung chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/p>\n

    \u00a0 \u00a0– T\u00e0i kho\u1ea3n 2413 – S\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean TSC\u0110 th\u00ec kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y m\u00e0 t\u00ednh th\u1eb3ng v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/strong><\/span><\/p>\n

    \u00a0 B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, mua s\u1eafm, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ph\u00e1t sinh (TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 TSC\u0110 v\u00f4 h\u00ecnh);<\/span><\/p>\n

    – Chi ph\u00ed mua s\u1eafm b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (tr\u01b0\u1eddng h\u1ee3p c\u1ea7n c\u00f3 giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng);<\/span><\/p>\n

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

    – Chi ph\u00ed c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, B\u0110S\u0110T.<\/span><\/p>\n

    \u00a0 B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    \u00a0– Gi\u00e1 tr\u1ecb TSC\u0110 h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB, mua s\u1eafm \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng;<\/span><\/p>\n

    – Gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB \u0111\u00e3 ho\u00e0n th\u00e0nh;<\/span><\/p>\n

    \u00a0– Gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh b\u1ecb lo\u1ea1i b\u1ecf v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed duy\u1ec7t b\u1ecf kh\u00e1c k\u1ebft chuy\u1ec3n khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n chi ph\u00ed c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, B\u0110S\u0110T ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t.<\/span><\/p>\n

    \u00a0S\u1ed1 d\u01b0 N\u1ee3:<\/strong><\/span><\/p>\n

    – Chi ph\u00ed d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, B\u0110S\u0110T d\u1edf dang;<\/span><\/p>\n

    – Gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, B\u0110S\u0110TT \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c quy\u1ebft to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span><\/p>\n

    – Gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang.<\/span><\/p>\n

    \u0110i\u1ec1u 38. T\u00e0i kho\u1ea3n 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u00e0 vi\u1ec7c k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed SXKD c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n sau.<\/span><\/p>\n

    b) C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, g\u1ed3m:<\/span><\/p>\n

    – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 thu\u00ea c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 (quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i, v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c, c\u1eeda h\u00e0ng v\u00e0 TSC\u0110 kh\u00e1c) ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

    – Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed \u0111\u00e0o t\u1ea1o, qu\u1ea3ng c\u00e1o ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh;<\/span><\/p>\n

    – Chi ph\u00ed mua b\u1ea3o hi\u1ec3m (b\u1ea3o hi\u1ec3m ch\u00e1y, n\u1ed5, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, b\u1ea3o hi\u1ec3m th\u00e2n xe, b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n,…) v\u00e0 c\u00e1c lo\u1ea1i l\u1ec7 ph\u00ed m\u00e0 doanh nghi\u1ec7p mua v\u00e0 tr\u1ea3 m\u1ed9t l\u1ea7n cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

    – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

    – L\u00e3i ti\u1ec1n vay tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

    – Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh;<\/span><\/p>\n

    – Chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 chi ph\u00ed cho giai \u0111o\u1ea1n tri\u1ec3n khai kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

    c) Vi\u1ec7c t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed SXKD t\u1eebng k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 t\u1eebng lo\u1ea1i chi ph\u00ed \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p v\u00e0 ti\u00eau th\u1ee9c h\u1ee3p l\u00fd.<\/span><\/p>\n

    d) K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo t\u1eebng k\u1ef3 h\u1ea1n tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 ph\u00e1t sinh, \u0111\u00e3 ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed c\u1ee7a t\u1eebng k\u1ef3 k\u1ebf to\u00e1n v\u00e0 s\u1ed1 c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed.<\/span><\/p>\n

    \u0111) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7, tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng th\u1ec3 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 doanh nghi\u1ec7p s\u1ebd ch\u1eafc ch\u1eafn nh\u1eadn l\u1ea1i c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0 ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

    Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong> C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong> C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed SXKD trong k\u1ef3.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong> C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/span><\/p>\n

    \u0110i\u1ec1u 39. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/span><\/h2>\n

    1. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo k\u1ef3 h\u1ea1n ph\u1ea3i tr\u1ea3, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3, lo\u1ea1i nguy\u00ean t\u1ec7 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    2. Vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, ph\u1ea3i tr\u1ea3 kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    a) Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 mang t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb giao d\u1ecbch mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n. Kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u00e0y g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 khi nh\u1eadp kh\u1ea9u th\u00f4ng qua ng\u01b0\u1eddi nh\u1eadn \u1ee7y th\u00e1c (trong giao d\u1ecbch nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c);<\/span><\/p>\n

    b) Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span><\/p>\n

    c) Ph\u1ea3i tr\u1ea3 kh\u00e1c g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00f4ng c\u00f3 t\u00ednh th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch mua, b\u00e1n, cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5:<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn chi ph\u00ed t\u00e0i ch\u00ednh, nh\u01b0: kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn ph\u1ea3i tr\u1ea3, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 do b\u00ean th\u1ee9 ba chi h\u1ed9; C\u00e1c kho\u1ea3n ti\u1ec1n b\u00ean nh\u1eadn \u1ee7y th\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u1ec3 thanh to\u00e1n theo ch\u1ec9 \u0111\u1ecbnh trong giao d\u1ecbch \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00f4ng mang t\u00ednh th\u01b0\u01a1ng m\u1ea1i nh\u01b0 ph\u1ea3i tr\u1ea3 do m\u01b0\u1ee3n t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng, t\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd, ph\u1ea3i tr\u1ea3 v\u1ec1 c\u00e1c kho\u1ea3n BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110\u2026<\/span><\/p>\n

    3. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u1ec3 ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n ho\u1eb7c ng\u1eafn h\u1ea1n.<\/span><\/p>\n

    4. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    – Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 (b\u00ean C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3), k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/p>\n

    Ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec khi ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mua v\u1ec1 ho\u1eb7c chi ph\u00ed ph\u00e1t sinh, b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 331 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc.<\/span><\/p>\n

    – Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 (b\u00ean N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3), doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 ho\u1eb7c t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 n\u1ee3.<\/span><\/p>\n

    Ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n th\u00ec b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 331 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3, kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch ho\u1eb7c ghi nh\u1eadn \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    – T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/span><\/p>\n

    Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 40. T\u00e0i kho\u1ea3n 331 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n TSC\u0110, B\u0110S\u0110T, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft. T\u00e0i kho\u1ea3n n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp ch\u00ednh, ph\u1ee5. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 mua tr\u1ea3 ti\u1ec1n ngay.<\/span><\/p>\n

    b) N\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3. Trong chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3, t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao.<\/span><\/p>\n

    c) B\u00ean giao nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c ghi nh\u1eadn tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u1ec1 h\u00e0ng nh\u1eadp kh\u1ea9u th\u00f4ng qua b\u00ean nh\u1eadn nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c nh\u01b0 kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

    d) Nh\u1eefng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, nh\u1eadp kho nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 v\u1eabn ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng gi\u00e1 t\u1ea1m t\u00ednh \u0111\u1ec3 ghi s\u1ed5 v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 th\u1ef1c t\u1ebf khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

    \u0111) Khi h\u1ea1ch to\u00e1n chi ti\u1ebft c\u00e1c kho\u1ea3n n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n r\u00f5 r\u00e0ng, r\u00e0nh m\u1ea1ch c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p n\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong h\u00f3a \u0111\u01a1n mua h\u00e0ng.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00e3 giao theo h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

    – Chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn cho doanh nghi\u1ec7p gi\u1ea3m tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

    – Gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a thi\u1ebfu h\u1ee5t, k\u00e9m ph\u1ea9m ch\u1ea5t khi ki\u1ec3m nh\u1eadn v\u00e0 tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

    – \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 t\u1ea1m t\u00ednh l\u1edbn h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a s\u1ed1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, khi c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c;<\/span><\/p>\n

    – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a,\u00a0ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp;<\/span><\/p>\n

    – \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 t\u1ea1m t\u00ednh nh\u1ecf h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a s\u1ed1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, khi c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c;<\/span><\/p>\n

    – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong> S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong> S\u1ed1 d\u01b0 b\u00ean N\u1ee3 (n\u1ebfu c\u00f3) ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3. Khi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, ph\u1ea3i l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3n \u00e1nh \u1edf t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ghi 2 ch\u1ec9 ti\u00eau b\u00ean \u201cT\u00e0i s\u1ea3n\u201d v\u00e0 b\u00ean \u201cNgu\u1ed3n v\u1ed1n\u201d.<\/span><\/p>\n

    \u0110i\u1ec1u 41. T\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u1edbi Nh\u00e0 n\u01b0\u1edbc v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

    1.2. Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng t\u00ednh, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai s\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc theo lu\u1eadt \u0111\u1ecbnh; K\u1ecbp th\u1eddi ph\u1ea3n \u00e1nh v\u00e0o s\u1ed5 k\u1ebf to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u01b0\u1ee3c ho\u00e0n…<\/span><\/p>\n

    1.3. C\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu nh\u01b0 thu\u1ebf GTGT (k\u1ec3 c\u1ea3 theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb hay ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu kh\u00e1c v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 kho\u1ea3n thu h\u1ed9 b\u00ean th\u1ee9 ba. V\u00ec v\u1eady c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ra kh\u1ecfi s\u1ed1 li\u1ec7u v\u1ec1 doanh thu g\u1ed9p tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c b\u00e1o c\u00e1o kh\u00e1c.<\/span><\/p>\n

    \u00a0 Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p tr\u00ean s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng m\u1ed9t trong 2 ph\u01b0\u01a1ng ph\u00e1p:<\/span><\/p>\n

    – T\u00e1ch v\u00e0 ghi nh\u1eadn ri\u00eang s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p (k\u1ec3 c\u1ea3 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y doanh thu ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p, ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 li\u1ec7u v\u1ec1 doanh thu g\u1ed9p tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch;<\/span><\/p>\n

    \u00a0– Ghi nh\u1eadn s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p b\u1eb1ng c\u00e1ch ghi gi\u1ea3m s\u1ed1 doanh thu \u0111\u00e3 ghi ch\u00e9p tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, \u0111\u1ecbnh k\u1ef3 m\u1edbi ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p, s\u1ed1 li\u1ec7u v\u1ec1 doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t so v\u1edbi doanh thu g\u1ed9p tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n

    \u00a0 Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d v\u00e0 ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d c\u1ee7a b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec1u kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

    1.4. C\u00e1c doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u ho\u1eb7c mua n\u1ed9i \u0111\u1ecba h\u00e0ng ho\u00e1, TSC\u0110 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf NK, TT\u0110B, BVMT \u0111\u01b0\u1ee3c ghi nh\u1eadn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng mua. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u1ed9 nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a, v\u00ed d\u1ee5 giao d\u1ecbch t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t h\u1ed9 b\u00ean th\u1ee9 ba th\u00ec s\u1ed1 thu\u1ebf NK, TT\u0110B, BVMT ph\u1ea3i n\u1ed9p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a m\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 kho\u1ea3n ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

    S\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p NSNN \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u1ebf\u00a0nh\u00e0 \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

    Thu\u1ebf GTGT, TT\u0110B, BVMT c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng ho\u1eb7c chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n

    \u00a01.5. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m l\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u mua hay ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    – Thu\u1ebf NK, TT\u0110B, BVMT \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, n\u1ebfu \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu xu\u1ea5t h\u00e0ng \u0111\u1ec3 b\u00e1n) ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i do vay, m\u01b0\u1ee3n\u2026);<\/span><\/p>\n

    \u00a0– Thu\u1ebf NK, TT\u0110B, BVMT \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u TSC\u0110, n\u1ebfu \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m chi ph\u00ed kh\u00e1c (n\u1ebfu b\u00e1n TSC\u0110) ho\u1eb7c gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i);<\/span><\/p>\n

    – Thu\u1ebf NK, TT\u0110B, BVMT \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, TSC\u0110 nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, khi \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m kho\u1ea3n ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

    \u00a0– Thu\u1ebf XK, TT\u0110B, BVMT ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

    – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

    1.6. Ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi NSNN trong giao d\u1ecbch \u1ee7y th\u00e1c xu\u1ea5t – nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

    – Trong giao d\u1ecbch \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u (ho\u1eb7c c\u00e1c giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1), ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi NSNN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c;<\/span><\/p>\n

    – B\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 cho b\u00ean giao \u1ee7y th\u00e1c trong vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, k\u00ea khai, thanh quy\u1ebft to\u00e1n v\u1edbi NSNN (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c).<\/span><\/p>\n

    – TK 333 ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c. B\u00ean nh\u1eadn \u1ee7y th\u00e1c v\u1edbi vai tr\u00f2 trung gian ch\u1ec9 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o NSNN l\u00e0 kho\u1ea3n chi h\u1ed9, tr\u1ea3 h\u1ed9 tr\u00ean TK 3388 v\u00e0 ph\u1ea3n \u00e1nh quy\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 chi h\u1ed9, tr\u1ea3 h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c tr\u00ean TK 138. C\u0103n c\u1ee9 \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi NSNN c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c nh\u01b0 sau:<\/span><\/p>\n

    + Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, b\u00ean nh\u1eadn \u1ee7y th\u00e1c b\u00e0n giao l\u1ea1i cho b\u00ean giao \u1ee7y th\u00e1c to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0m c\u0103n c\u1ee9 ghi nh\u1eadn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean TK 333.<\/span><\/p>\n

    + C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o NSNN c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ph\u1ea3n \u00e1nh gi\u1ea3m s\u1ed1 ph\u1ea3i n\u1ed9p NSNN.<\/span><\/p>\n

    1.7. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3;<\/span><\/p>\n

    – S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

    – S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

    – S\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1.<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

    – S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong><\/span><\/p>\n

    S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    TK 333 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong>: S\u1ed1 d\u01b0 b\u00ean N\u1ee3 (n\u1ebfu c\u00f3) c\u1ee7a TK 333 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc, ho\u1eb7c c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m ho\u1eb7c cho tho\u00e1i thu nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c tho\u00e1i thu.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, c\u00f3 9 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3331 – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 3331 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 3:<\/em><\/span><\/p>\n

    + T\u00e0i kho\u1ea3n 33311 – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 trong k\u1ef3.<\/span><\/p>\n

    + T\u00e0i kho\u1ea3n 33312 – Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3335 – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3336 – Thu\u1ebf t\u00e0i nguy\u00ean:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3337 – Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3338 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, nh\u01b0: Thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i…<\/span><\/p>\n

    TK 3338 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 3:<\/span><\/p>\n

    + TK 33381: Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng: <\/em>Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o NSNN;<\/span><\/p>\n

    + TK 33382: C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c: <\/em>Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng m\u1edf c\u00e1c TK c\u1ea5p 4 chi ti\u1ebft cho t\u1eebng lo\u1ea1i thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3339 – Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u1ec1 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c cho Nh\u00e0 n\u01b0\u1edbc ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u00e3 ph\u1ea3n \u00e1nh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb 3331 \u0111\u1ebfn 3338. T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n Nh\u00e0 n\u01b0\u1edbc tr\u1ee3 c\u1ea5p cho doanh nghi\u1ec7p (n\u1ebfu c\u00f3) nh\u01b0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1.<\/span><\/p>\n

    \u0110i\u1ec1u 42. T\u00e0i kho\u1ea3n 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c thu\u1ed9c v\u1ec1 thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c \u0111\u00e3 tr\u1ea3, \u0111\u00e3 chi, \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

    B\u00ean C\u00f3: <\/strong>C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3, ph\u1ea3i chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 334 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3. S\u1ed1 d\u01b0 b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 334 (n\u1ebfu c\u00f3) ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

    \u0110i\u1ec1u 43. T\u00e0i kho\u1ea3n 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi tr\u1ea3 do ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u01b0a \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 nh\u01b0 ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o ph\u1ea3i tr\u00edch tr\u01b0\u1edbc, nh\u01b0:<\/span><\/p>\n

    – Chi ph\u00ed trong th\u1eddi gian doanh nghi\u1ec7p ng\u1eebng s\u1ea3n xu\u1ea5t theo m\u00f9a, v\u1ee5 m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c k\u1ebf ho\u1ea1ch ng\u1eebng s\u1ea3n xu\u1ea5t. K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh t\u00ednh tr\u01b0\u1edbc v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 nh\u1eefng chi ph\u00ed s\u1ebd ph\u1ea3i chi trong th\u1eddi gian ng\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

    – Tr\u00edch tr\u01b0\u1edbc chi ph\u00ed l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p vay tr\u1ea3 l\u00e3i sau.<\/span><\/p>\n

    b) K\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 (hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed d\u1ed3n t\u00edch) v\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 352 \u0111\u1ec3 ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c, c\u1ee5 th\u1ec3:<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i nh\u01b0ng th\u01b0\u1eddng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi gian thanh to\u00e1n c\u1ee5 th\u1ec3; C\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian ph\u1ea3i thanh to\u00e1n;<\/span><\/p>\n

    \u00a0– C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh v\u00e0 c\u00f3 th\u1ec3 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1eafc ch\u1eafn s\u1ed1 s\u1ebd ph\u1ea3i tr\u1ea3 (v\u00ed d\u1ee5 kho\u1ea3n chi ph\u00ed 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 ph\u1ea3i tr\u1ea3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1eafc ch\u1eafn s\u1ed1 s\u1ebd ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

    – Tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u00e1ch bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u01b0\u01a1ng m\u1ea1i v\u00e0 ph\u1ea3i tr\u1ea3 kh\u00e1c trong khi chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/p>\n

    – Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed ph\u00e1t sinh trong k\u1ef3. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ch\u01b0a ph\u00e1t sinh do ch\u01b0a nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0ng \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh k\u1ef3 n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o khi ph\u00e1t sinh th\u1ef1c t\u1ebf kh\u00f4ng g\u00e2y \u0111\u1ed9t bi\u1ebfn cho chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

    c) C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 335 m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, nh\u01b0:<\/span><\/p>\n

    – Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn c\u1ee7a nh\u1eefng TSC\u0110 \u0111\u1eb7c th\u00f9 do vi\u1ec7c s\u1eeda ch\u1eefa l\u1edbn c\u00f3 t\u00ednh chu k\u1ef3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa cho n\u0103m b\u00e1o c\u00e1o ho\u1eb7c m\u1ed9t s\u1ed1 n\u0103m ti\u1ebfp theo;<\/span><\/p>\n

    \u00a0– D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng;<\/span><\/p>\n

    \u00a0– C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c (quy \u0111\u1ecbnh trong TK 352).<\/span><\/p>\n

    d) V\u1ec1 nguy\u00ean t\u1eafc, c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u1edbi s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh. S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 tr\u00edch tr\u01b0\u1edbc v\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp.<\/span><\/p>\n

    \u0111) Vi\u1ec7c v\u1ed1n h\u00f3a l\u00e3i vay trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    – \u0110\u1ed1i v\u1edbi kho\u1ea3n vay ri\u00eang ph\u1ee5c v\u1ee5 vi\u1ec7c x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T, l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a k\u1ec3 c\u1ea3 khi th\u1eddi gian x\u00e2y d\u1ef1ng d\u01b0\u1edbi 12 th\u00e1ng;<\/span><\/p>\n

    – Nh\u00e0 th\u1ea7u kh\u00f4ng v\u1ed1n h\u00f3a l\u00e3i vay khi \u0111i vay \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c thi c\u00f4ng, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, t\u00e0i s\u1ea3n cho kh\u00e1ch h\u00e0ng, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i v\u1edbi kho\u1ea3n vay ri\u00eang, v\u00ed d\u1ee5: Nh\u00e0 th\u1ea7u x\u00e2y l\u1eafp vay ti\u1ec1n \u0111\u1ec3 thi c\u00f4ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh cho kh\u00e1ch h\u00e0ng, c\u00f4ng ty \u0111\u00f3ng t\u00e0u theo h\u1ee3p \u0111\u1ed3ng cho ch\u1ee7 t\u00e0u…<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – C\u00e1c kho\u1ea3n chi tr\u1ea3 th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

    – S\u1ed1 ch\u00eanh l\u1ec7ch v\u1ec1 chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed.<\/span><\/p>\n

    B\u00ean C\u00f3: <\/strong>Chi ph\u00ed ph\u1ea3i tr\u1ea3 d\u1ef1 t\u00ednh tr\u01b0\u1edbc v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>Chi ph\u00ed ph\u1ea3i tr\u1ea3 \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a ph\u00e1t sinh.<\/span><\/p>\n

    \u0110i\u1ec1u 44. T\u00e0i kho\u1ea3n 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa doanh nghi\u1ec7p (\u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean) v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n (\u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi); Gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00f9ng m\u1ed9t doanh nghi\u1ec7p v\u1edbi nhau.<\/span><\/p>\n

    Trong doanh nghi\u1ec7p, vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb (h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp hay h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n hay kh\u00f4ng, c\u00f3 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt hay kh\u00f4ng) m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ean g\u1ecdi c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3 (chi nh\u00e1nh, x\u00ed nghi\u1ec7p, t\u1ed5, \u0111\u1ed9i…).<\/span><\/p>\n

    b) C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” bao g\u1ed3m kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 v\u1ed1n kinh doanh v\u00e0 c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i n\u1ed9p doanh nghi\u1ec7p, ph\u1ea3i tr\u1ea3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00e1c; C\u00e1c kho\u1ea3n doanh nghi\u1ec7p ph\u1ea3i c\u1ea5p cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p c\u00f3 th\u1ec3 l\u00e0 quan h\u1ec7 nh\u1eadn t\u00e0i s\u1ea3n, v\u1ed1n, thanh to\u00e1n v\u00e3ng lai, chi h\u1ed9 tr\u1ea3 h\u1ed9, …;<\/span><\/p>\n

    c) T\u00f9y theo vi\u1ec7c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn kho\u1ea3n v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5p v\u00e0o TK 3361 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh ho\u1eb7c TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

    d) T\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 c\u00f3 quan h\u1ec7 thanh to\u00e1n, trong \u0111\u00f3 \u0111\u01b0\u1ee3c theo d\u00f5i theo t\u1eebng kho\u1ea3n ph\u1ea3i n\u1ed9p, ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

    \u0111) Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n 136, t\u00e0i kho\u1ea3n 336 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 theo t\u1eebng n\u1ed9i dung thanh to\u00e1n \u0111\u1ec3 l\u1eadp bi\u00ean b\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi t\u1eebng \u0111\u01a1n v\u1ecb l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb tr\u00ean 2 t\u00e0i kho\u1ea3n n\u00e0y. Khi \u0111\u1ed1i chi\u1ebfu, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, ph\u1ea3i t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u00e3 n\u1ed9p doanh nghi\u1ec7p;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u00e1c kho\u1ea3n m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 chi h\u1ed9, ho\u1eb7c thu h\u1ed9 \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9;<\/span><\/p>\n

    – B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 thanh to\u00e1n.<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – S\u1ed1 v\u1ed1n kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5p;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i n\u1ed9p doanh nghi\u1ec7p;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c trong n\u1ed9i b\u1ed9 v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb kh\u00e1c chi h\u1ed9 v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p cho doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2: <\/em><\/strong><\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3361 – <\/em>Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean giao.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3368 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 trong c\u00f9ng m\u1ed9t doanh nghi\u1ec7p.<\/span><\/p>\n

    \u0110i\u1ec1u 45. T\u00e0i kho\u1ea3n 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p ngo\u00e0i n\u1ed9i dung \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c thu\u1ed9c nh\u00f3m TK 33 (t\u1eeb TK 331 \u0111\u1ebfn TK 336). T\u00e0i kho\u1ea3n n\u00e0y c\u0169ng \u0111\u00ad\u01b0\u1ee3c\u00a0d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu nh\u1eadn tr\u01b0\u00ad\u1edbc v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

    b) N\u1ed9i dung v\u00e0 ph\u1ea1m vi ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n n\u00e0y g\u1ed3m c\u00e1c nghi\u1ec7p v\u1ee5 ch\u1ee7 y\u1ebfu sau:<\/span><\/p>\n

    – Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u00ad\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n; Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb) theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd, n\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u00ad\u01b0\u1ee3c\u00a0\u00a0nguy\u00ean nh\u00e2n;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u00ad\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a to\u00e0 \u00e1n;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

    – V\u1eadt t\u01b0, h\u00e0ng h\u00f3a vay, m\u00ad\u01b0\u1ee3n, c\u00e1c kho\u1ea3n nh\u1eadn v\u1ed1n g\u00f3p h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n thu h\u1ed9 b\u00ean th\u1ee9 ba ph\u1ea3i tr\u1ea3 l\u1ea1i, c\u00e1c kho\u1ea3n ti\u1ec1n b\u00ean nh\u1eadn \u1ee7y th\u00e1c nh\u1eadn t\u1eeb b\u00ean giao u\u1ef7 th\u00e1c \u0111\u1ec3 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u1ec3 thanh to\u00e1n h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n thu tr\u01b0\u00ad\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u1ec1 cho thu\u00ea t\u00e0i s\u1ea3n, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, kho\u1ea3n l\u00e3i nh\u1eadn tr\u01b0\u1edbc khi cho vay v\u1ed1n ho\u1eb7c mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 (g\u1ecdi l\u00e0 doanh thu nh\u1eadn tr\u01b0\u00ad\u1edbc); C\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

    – Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ngay.<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n nh\u1eadn c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c nh\u01b0 ph\u1ea3i tr\u1ea3 \u0111\u1ec3 mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c (ngo\u00e0i l\u01b0\u01a1ng) cho ng\u01b0\u1eddi lao \u0111\u1ed9ng…<\/span><\/p>\n

    c) K\u1ebf to\u00e1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n ti\u1ec1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng theo k\u1ef3 h\u1ea1n v\u00e0 theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7 (n\u1ebfu c\u00f3). C\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ph\u1ea3i tr\u1ea3 c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n tr\u00ean 12 th\u00e1ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 n\u1ee3 d\u00e0i h\u1ea1n.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd;<\/span><\/p>\n

    – Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n chi t\u1ea1i \u0111\u01a1n v\u1ecb;<\/span><\/p>\n

    – S\u1ed1 BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110 \u0111\u00e3 n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/span><\/p>\n

    – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n; tr\u1ea3 l\u1ea1i ti\u1ec1n nh\u1eadn tr\u01b0\u00ad\u1edbc cho kh\u00e1ch h\u00e0ng khi kh\u00f4ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n;<\/span><\/p>\n

    – S\u1ed1 ph\u00e2n b\u1ed5 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay (l\u00e3i tr\u1ea3 ch\u1eadm) v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

    – Ho\u00e0n tr\u1ea3 ti\u1ec1n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n \u0111\u00e3 tr\u1ea3 v\u00e0 \u0111\u00e3 n\u1ed9p kh\u00e1c;<\/span><\/p>\n

    – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd (ch\u00ad\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n); Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb) theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd do x\u00e1c \u0111\u1ecbnh ngay \u0111\u01b0\u00ad\u1ee3c nguy\u00ean nh\u00e2n;<\/span><\/p>\n

    – Tr\u00edch BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u00ad\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n thanh to\u00e1n v\u1edbi c\u00f4ng nh\u00e2n vi\u00ean v\u1ec1 ti\u1ec1n nh\u00e0, \u0111i\u1ec7n, n\u00ad\u01b0\u1edbc \u1edf t\u1eadp th\u1ec3;<\/span><\/p>\n

    – S\u1ed1 BHXH \u0111\u00e3 chi tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean khi \u0111\u01b0\u1ee3c c\u01a1 quan BHXH thanh to\u00e1n;<\/span><\/p>\n

    – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

    – S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ngay;<\/span><\/p>\n

    – V\u1eadt t\u01b0, h\u00e0ng h\u00f3a vay, m\u01b0\u1ee3n, c\u00e1c kho\u1ea3n nh\u1eadn v\u1ed1n g\u00f3p h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n thu h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ea3i tr\u1ea3 l\u1ea1i;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n nh\u1eadn c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

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

    – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

    S\u1ed1 d\u01b0\u00ad b\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110\u00a0 \u0111\u00e3 tr\u00edch ch\u01b0\u00ada n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd ho\u1eb7c kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i cho \u0111\u01a1n v\u1ecb ch\u01b0\u00ada chi h\u1ebft;<\/span><\/p>\n

    – Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n th\u1eeba c\u00f2n ch\u1edd gi\u1ea3i quy\u1ebft;<\/span><\/p>\n

    – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

    –\u00a0 C\u00e1c kho\u1ea3n c\u00f2n ph\u1ea3i tr\u1ea3, c\u00f2n ph\u1ea3i n\u1ed9p kh\u00e1c;<\/span><\/p>\n

    \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – S\u1ed1 ti\u1ec1n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ch\u01b0a tr\u1ea3.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u00ad\u01b0 b\u00ean N\u1ee3: <\/strong>S\u1ed1 d\u01b0 b\u00ean N\u1ee3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 tr\u1ea3, \u0111\u00e3 n\u1ed9p nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u00e3 chi tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u01b0\u00ad\u1ee3t chi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c, c\u00f3 8 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3381 – T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u01b0\u00ada x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u00ad\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd th\u00ec \u0111\u01b0\u1ee3c ghi ngay v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, kh\u00f4ng h\u1ea1ch to\u00e1n qua t\u00e0i kho\u1ea3n 338 (3381).<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3382 – Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3383 – B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3384 – B\u1ea3o hi\u1ec3m y t\u1ebf:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m y t\u1ebf \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3385 – B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/em>: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3386 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i doanh nghi\u1ec7p.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n. Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n g\u1ed3m doanh thu nh\u1eadn tr\u01b0\u1edbc nh\u01b0: S\u1ed1 ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho m\u1ed9t ho\u1eb7c nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u1ec1 cho thu\u00ea t\u00e0i s\u1ea3n; Kho\u1ea3n l\u00e3i nh\u1eadn tr\u01b0\u1edbc khi cho vay v\u1ed1n; c\u00e1c kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n kh\u00e1c nh\u01b0: Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, kho\u1ea3n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n:<\/span><\/p>\n

    + Ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua m\u00e0 doanh nghi\u1ec7p ch\u01b0a cung c\u1ea5p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/span><\/p>\n

    \u00a0+ Doanh thu ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, cung c\u1ea5p d\u1ecbch v\u1ee5 nhi\u1ec1u k\u1ef3 (doanh thu nh\u1eadn tr\u01b0\u1edbc ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi \u0111\u00e3 th\u1ef1c thu \u0111\u01b0\u1ee3c ti\u1ec1n, kh\u00f4ng \u0111\u01b0\u1ee3c ghi doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ed1i \u1ee9ng v\u1edbi TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng).<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb ngo\u00e0i n\u1ed9i dung c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c t\u1eeb TK 3381 \u0111\u1ebfn TK 3387.<\/span><\/p>\n

    \u0110i\u1ec1u 46. T\u00e0i kho\u1ea3n 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n vay (bao g\u1ed3m c\u1ea3 vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu), n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    b) Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft k\u1ef3 h\u1ea1n ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00e1c kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh. C\u00e1c kho\u1ea3n c\u00f3 th\u1eddi gian tr\u1ea3 n\u1ee3 h\u01a1n 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y l\u00e0 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n. C\u00e1c kho\u1ea3n \u0111\u1ebfn h\u1ea1n tr\u1ea3 trong v\u00f2ng 12 th\u00e1ng ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y l\u00e0 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch chi tr\u1ea3.<\/span><\/p>\n

    c) Khi doanh nghi\u1ec7p \u0111i vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, c\u00f3 th\u1ec3 x\u1ea3y ra 3 tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

    – Ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ngang gi\u00e1 (gi\u00e1 ph\u00e1t h\u00e0nh b\u1eb1ng m\u1ec7nh gi\u00e1): L\u00e0 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u1edbi gi\u00e1 \u0111\u00fang b\u1eb1ng m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

    – Ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u (gi\u00e1 ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1): L\u00e0 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u1edbi gi\u00e1 nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu g\u1ecdi l\u00e0 chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng l\u1edbn h\u01a1n l\u00e3i su\u1ea5t danh ngh\u0129a c\u1ee7a tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh.<\/span><\/p>\n

    – Ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 ph\u1ee5 tr\u1ed9i (gi\u00e1 ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1): L\u00e0 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u1edbi gi\u00e1 l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu g\u1ecdi l\u00e0 ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu… Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng nh\u1ecf h\u01a1n l\u00e3i su\u1ea5t danh ngh\u0129a (l\u00e3i ghi tr\u00ean tr\u00e1i phi\u1ebfu) c\u1ee7a tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh.<\/span><\/p>\n

    Khi h\u1ea1ch to\u00e1n tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh, doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh v\u00e0 theo d\u00f5i chi ti\u1ebft th\u1eddi h\u1ea1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, c\u00e1c n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh:<\/span><\/p>\n

    + M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

    + Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

    + Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

    – Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi\u1ebft kh\u1ea5u v\u00e0 ph\u1ee5 tr\u1ed9i cho t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 t\u1eebng kho\u1ea3n chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111i vay t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n h\u00f3a\u00a0theo t\u1eebng k\u1ef3, c\u1ee5 th\u1ec3:<\/span><\/p>\n

    + Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111i vay t\u1eebng k\u1ef3 trong su\u1ed1t th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

    + Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n \u0111\u1ec3 gi\u1ea3m tr\u1eeb chi ph\u00ed \u0111i vay t\u1eebng k\u1ef3 trong su\u1ed1t th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

    + Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed l\u00e3i vay c\u1ee7a tr\u00e1i phi\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a, c\u00e1c kho\u1ea3n l\u00e3i ti\u1ec1n vay v\u00e0 kho\u1ea3n ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a trong t\u1eebng k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u00e3i vay th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i trong k\u1ef3 \u0111\u00f3;<\/span><\/p>\n

    + Kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 trong su\u1ed1t k\u1ef3 h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu th\u00ec \u0111\u1ecbnh k\u1ef3 doanh nghi\u1ec7p ph\u1ea3i t\u00ednh l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3 \u0111\u1ec3 ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/p>\n

    – Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh trong ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00ec kho\u1ea3n tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean c\u01a1 s\u1edf thu\u1ea7n (x\u00e1c \u0111\u1ecbnh b\u1eb1ng tr\u1ecb gi\u00e1 tr\u00e1i phi\u1ebfu theo m\u1ec7nh gi\u00e1 tr\u1eeb (-) chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu c\u1ed9ng (+) ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu).<\/span><\/p>\n

    d) C\u00e1c chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3), nh\u01b0 chi ph\u00ed th\u1ea9m \u0111\u1ecbnh, ki\u1ec3m to\u00e1n, l\u1eadp h\u1ed3 s\u01a1 vay v\u1ed1n, chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu… \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c chi ph\u00ed n\u00e0y ph\u00e1t sinh t\u1eeb kho\u1ea3n vay ri\u00eang cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang th\u00ec \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a.<\/span><\/p>\n

    \u0111) \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, t\u1ed5ng s\u1ed1 n\u1ee3 thu\u00ea ph\u1ea3n \u00e1nh v\u00e0o b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 341 l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 n\u1ee3 g\u1ed1c c\u1ee7a c\u00e1c kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n g\u1ed1c vay, n\u1ee3 \u0111\u01b0\u1ee3c gi\u1ea3m do \u0111\u01b0\u1ee3c b\u00ean cho vay, ch\u1ee7 n\u1ee3 ch\u1ea5p thu\u1eadn;<\/span><\/p>\n

    – S\u1ed1 ph\u00e2n b\u1ed5 ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh;<\/span><\/p>\n

    – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

    – S\u1ed1 ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh;<\/span><\/p>\n

    – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>S\u1ed1 d\u01b0 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ch\u01b0a \u0111\u1ebfn h\u1ea1n tr\u1ea3.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

    T\u00e0i kho\u1ea3n 3411 – C\u00e1c kho\u1ea3n \u0111i vay:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ti\u1ec1n \u0111i vay, t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n vay (k\u1ec3 c\u1ea3 \u0111i vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu) c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 3412 – N\u1ee3 thu\u00ea t\u00e0i ch\u00ednh: <\/em>T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    \u0110i\u1ec1u 47. T\u00e0i kho\u1ea3n 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    b) D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

    – Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i (ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd ho\u1eb7c ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi) do k\u1ebft qu\u1ea3 t\u1eeb m\u1ed9t s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra;<\/span><\/p>\n

    – S\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 th\u1ec3 x\u1ea3y ra d\u1eabn \u0111\u1ebfn vi\u1ec7c y\u00eau c\u1ea7u ph\u1ea3i thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3;<\/span><\/p>\n

    – \u0110\u01b0a ra \u0111\u01b0\u1ee3c m\u1ed9t \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u00f3.<\/span><\/p>\n

    c) Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u1ee7a m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd nh\u1ea5t v\u1ec1 kho\u1ea3n ti\u1ec1n s\u1ebd ph\u1ea3i chi \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

    d) Kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp th\u00ec d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c l\u1eadp cho t\u1eebng c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n. \u0111) Ch\u1ec9 nh\u1eefng kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp ban \u0111\u1ea7u m\u1edbi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00f3.<\/span><\/p>\n

    e) Kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n l\u1ed7 ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai, tr\u1eeb khi ch\u00fang li\u00ean quan \u0111\u1ebfn m\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn v\u00e0 th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng. N\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn, th\u00ec ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i theo h\u1ee3p \u0111\u1ed3ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 nh\u01b0 m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng v\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c l\u1eadp ri\u00eang bi\u1ec7t cho t\u1eebng h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn.<\/span><\/p>\n

    g) C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n

    – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a;<\/span><\/p>\n

    – D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng;<\/span><\/p>\n

    – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c, bao g\u1ed3m c\u1ea3 kho\u1ea3n d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, kho\u1ea3n d\u1ef1 ph\u00f2ng cho vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng TSC\u0110 \u0111\u1ecbnh k\u1ef3 (theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt), kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn m\u00e0 trong \u0111\u00f3 nh\u1eefng chi ph\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00f3;<\/span><\/p>\n

    h) Kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng, kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang, kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed li\u00ean quan t\u00f9y theo n\u1ed9i dung chi ph\u00ed.<\/span><\/p>\n

    i) S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u00e3 l\u1eadp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi v\u00e0o TK 711 \u201cThu nh\u1eadp kh\u00e1c\u201d. S\u1ed1 ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng. S\u1ed1 ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed li\u00ean quan t\u00f9y theo n\u1ed9i dung chi ph\u00ed.<\/span><\/p>\n

    k) Khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n b\u1ed3i ho\u00e0n c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 3 \u0111\u1ec3 thanh to\u00e1n m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 chi ph\u00ed cho kho\u1ea3n d\u1ef1 ph\u00f2ng th\u00ec kho\u1ea3n \u0111\u01b0\u1ee3c b\u1ed3i ho\u00e0n t\u1eeb b\u00ean th\u1ee9 3 ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – Ghi gi\u1ea3m d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 khi ph\u00e1t sinh kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp ban \u0111\u1ea7u;<\/span><\/p>\n

    – Ghi gi\u1ea3m (ho\u00e0n nh\u1eadp) d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 khi doanh nghi\u1ec7p ch\u1eafc ch\u1eafn kh\u00f4ng c\u00f2n ph\u1ea3i ch\u1ecbu s\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 kinh t\u1ebf do kh\u00f4ng ph\u1ea3i chi tr\u1ea3 cho ngh\u0129a v\u1ee5 n\u1ee3;<\/span><\/p>\n

    – Ghi gi\u1ea3m d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft.<\/span><\/p>\n

    B\u00ean C\u00f3<\/strong>:<\/span><\/p>\n

    Ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 tr\u00edch l\u1eadp t\u00ednh v\u00e0o chi ph\u00ed.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: Ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 352 c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/strong><\/em><\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3521 – D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3;<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3522 – D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, b\u00e0n giao trong k\u1ef3;<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3524 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ngo\u00e0i c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh n\u00eau tr\u00ean, nh\u01b0: d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt lao \u0111\u1ed9ng, chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng, TSC\u0110 \u0111\u1ecbnh k\u1ef3…<\/span><\/p>\n

    \u0110i\u1ec1u 48. T\u00e0i kho\u1ea3n 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty c\u1ee7a doanh nghi\u1ec7p. Qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 d\u00f9ng cho c\u00f4ng t\u00e1c khen th\u01b0\u1edfng, khuy\u1ebfn kh\u00edch l\u1ee3i \u00edch v\u1eadt ch\u1ea5t, ph\u1ee5c v\u1ee5 nhu c\u1ea7u ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng, c\u1ea3i thi\u1ec7n v\u00e0 n\u00e2ng cao \u0111\u1eddi s\u1ed1ng v\u1eadt ch\u1ea5t, tinh th\u1ea7n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

    b) Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty ph\u1ea3i theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

    c) 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 c\u00f4ng ty ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng lo\u1ea1i qu\u1ef9.<\/span><\/p>\n

    d) \u0110\u1ed1i v\u1edbi TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi t\u0103ng TSC\u0110 \u0111\u1ed3ng th\u1eddi ghi t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i.<\/span><\/p>\n

    \u0111) \u0110\u1ed1i v\u1edbi TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh d\u00f9ng\u00a0 cho nhu c\u1ea7u v\u0103n h\u00f3a, ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n ghi t\u0103ng TSC\u0110 v\u00e0 \u0111\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i (TK 3532) sang Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (TK 3533). Nh\u1eefng TSC\u0110 n\u00e0y h\u00e0ng th\u00e1ng kh\u00f4ng tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed m\u00e0 cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n t\u00ednh hao m\u00f2n TSC\u0110 m\u1ed9t l\u1ea7n\/m\u1ed9t n\u0103m \u0111\u1ec3 ghi gi\u1ea3m Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – C\u00e1c kho\u1ea3n chi ti\u00eau 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 c\u00f4ng ty;<\/span><\/p>\n

    – Gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi t\u00ednh hao m\u00f2n TSC\u0110 ho\u1eb7c do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea TSC\u0110;<\/span><\/p>\n

    – \u0110\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh ph\u1ee5c v\u1ee5 nhu c\u1ea7u v\u0103n h\u00f3a, ph\u00fac l\u1ee3i;<\/span><\/p>\n

    – C\u1ea5p qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho c\u1ea5p d\u01b0\u1edbi.<\/span><\/p>\n

    B\u00ean C\u00f3<\/strong><\/span><\/p>\n

    – Tr\u00edch l\u1eadp 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 c\u00f4ng ty t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN;<\/span><\/p>\n

    – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean c\u1ea5p;<\/span><\/p>\n

    – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 t\u0103ng do \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: S\u1ed1 qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i hi\u1ec7n c\u00f2n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3531 – Qu\u1ef9 khen th\u01b0\u1edfng: <\/em>Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 chi ti\u00eau qu\u1ef9 khen th\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i: <\/em>Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 chi ti\u00eau qu\u1ef9 ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110: <\/em>Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3534 – Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 chi ti\u00eau Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty.<\/span><\/p>\n

    \u00a0\u0110i\u1ec1u 49. T\u00e0i kho\u1ea3n 356 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (PTKH&CN) c\u1ee7a doanh nghi\u1ec7p. Qu\u1ef9 PTKH&CN c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

    b) Qu\u1ef9 PTKH&CN \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3. Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng Qu\u1ef9 PTKH&CN c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng Qu\u1ef9 PTKH&CN \u0111\u1ec3 t\u00e0i tr\u1ee3 cho vi\u1ec7c nghi\u00ean c\u1ee9u, s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m, s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c khi b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    – Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed cao h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c ghi t\u0103ng Qu\u1ef9 PTKH&CN;<\/span><\/p>\n

    – Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed th\u1ea5p h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c ghi gi\u1ea3m Qu\u1ef9 PTKH&CN.<\/span><\/p>\n

    d) \u0110\u1ecbnh k\u1ef3, doanh nghi\u1ec7p l\u1eadp B\u00e1o c\u00e1o v\u1ec1 m\u1ee9c tr\u00edch, s\u1eed d\u1ee5ng, quy\u1ebft to\u00e1n Qu\u1ef9 PTKH&CN v\u00e0 n\u1ed9p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 356 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3<\/strong>:<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n chi ti\u00eau t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/span><\/p>\n

    – Gi\u1ea3m Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) khi t\u00ednh hao m\u00f2n TSC\u0110; gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 khi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd; chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/span><\/p>\n

    – Gi\u1ea3m Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 chuy\u1ec3n sang ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

    B\u00ean C\u00f3<\/strong>:<\/span><\/p>\n

    – Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

    – S\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: S\u1ed1 qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 hi\u1ec7n c\u00f2n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 356 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3561<\/em> – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp, chi ti\u00eau qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 3562 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110).<\/span><\/p>\n

    \u0110i\u1ec1u 50. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/h2>\n

    1. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 ph\u1ea7n t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p c\u00f2n l\u1ea1i thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n (ch\u1ee7 s\u1edf h\u1eefu). V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo t\u1eebng ngu\u1ed3n h\u00ecnh th\u00e0nh nh\u01b0:<\/span><\/p>\n

    \u00a0– V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

    \u00a0– L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

    \u00a0– C\u00e1c kho\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e9p ghi t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

    2. K\u1ebf to\u00e1n kh\u00f4ng ghi nh\u1eadn v\u1ed1n g\u00f3p theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh. Kho\u1ea3n v\u1ed1n g\u00f3p huy \u0111\u1ed9ng, nh\u1eadn t\u1eeb c\u00e1c ch\u1ee7 s\u1edf h\u1eefu lu\u00f4n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 th\u1ef1c g\u00f3p, tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng ghi nh\u1eadn theo s\u1ed1 cam k\u1ebft s\u1ebd g\u00f3p c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 t\u1ea1i ng\u00e0y g\u00f3p v\u1ed1n.<\/span><\/p>\n

    3. Vi\u1ec7c nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 b\u1ea3n quy\u1ec1n, quy\u1ec1n khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u\u2026 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p. Khi ph\u00e1p lu\u1eadt ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, c\u00e1c giao d\u1ecbch g\u00f3p v\u1ed1n b\u1eb1ng nh\u00e3n hi\u1ec7u, th\u01b0\u01a1ng hi\u1ec7u \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n nh\u01b0 vi\u1ec7c \u0111i thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, theo \u0111\u00f3:<\/span><\/p>\n

    \u00a0– \u0110\u1ed1i v\u1edbi b\u00ean g\u00f3p v\u1ed1n b\u1eb1ng th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i: Ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho b\u00ean kia s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i l\u00e0 doanh thu cho thu\u00ea t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng ghi nh\u1eadn t\u0103ng gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 thu nh\u1eadp ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

    \u00a0 – \u0110\u1ed1i v\u1edbi b\u00ean nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i: Kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i v\u00e0 ghi t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i nh\u1eadn v\u1ed1n g\u00f3p. Kho\u1ea3n ti\u1ec1n tr\u1ea3 cho vi\u1ec7c s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u, th\u01b0\u01a1ng hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n, chi ph\u00ed nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

    4. Vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn ch\u1ec9 th\u1ef1c hi\u1ec7n khi doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i v\u1ec1 b\u1ea3n ch\u1ea5t \u0111\u1ec1u l\u00e0 gi\u1ea3m v\u1ed1n g\u00f3p, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n

    \u0110i\u1ec1u 51. T\u00e0i kho\u1ea3n 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/p>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u1ed1n do ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u t\u01b0 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

    b) V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu bao g\u1ed3m:<\/span><\/p>\n

    – V\u1ed1n g\u00f3p ban \u0111\u1ea7u, g\u00f3p b\u1ed5 sung c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

    – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n;<\/span><\/p>\n

    – V\u1ed1n kh\u00e1c.<\/span><\/p>\n

    c) C\u00e1c doanh nghi\u1ec7p ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o TK 4111 – \u201cV\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d theo s\u1ed1 v\u1ed1n th\u1ef1c t\u1ebf ch\u1ee7 s\u1edf h\u1eefu \u0111\u00e3 g\u00f3p, kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 cam k\u1ebft, s\u1ed1 ph\u1ea3i thu c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

    d) Doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n chi ti\u1ebft v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo t\u1eebng ngu\u1ed3n h\u00ecnh th\u00e0nh 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) v\u00e0 theo d\u00f5i chi ti\u1ebft cho t\u1eebng t\u1ed5 ch\u1ee9c, t\u1eebng c\u00e1 nh\u00e2n tham gia g\u00f3p v\u1ed1n.<\/span><\/p>\n

    \u0111) Doanh nghi\u1ec7p ghi gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi:<\/span><\/p>\n

    – Tr\u1ea3 l\u1ea1i v\u1ed1n cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

    – Gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

    – C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    e) X\u00e1c \u0111\u1ecbnh ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/p>\n

    – Khi gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n Vi\u1ec7t Nam \u0111\u1ed3ng, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7 (th\u1eeba, thi\u1ebfu, \u0111\u1ee7 so v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7) \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 th\u1ef1c g\u00f3p, kh\u00f4ng xem x\u00e9t \u0111\u1ebfn vi\u1ec7c quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra Vi\u1ec7t Nam \u0111\u1ed3ng theo gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, khi nh\u00e0 \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n b\u1eb1ng ngo\u1ea1i t\u1ec7 theo ti\u1ebfn \u0111\u1ed9, k\u1ebf to\u00e1n ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m th\u1ef1c g\u00f3p \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n v\u00e0 ghi nh\u1eadn v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/span><\/p>\n

    – Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00f3 T\u00e0i kho\u1ea3n 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

    g) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n ph\u1ea3i ph\u1ea3n \u00e1nh t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u00e1c b\u00ean g\u00f3p v\u1ed1n ch\u1ea5p nh\u1eadn.<\/span><\/p>\n

    h) \u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c ghi theo gi\u00e1 th\u1ef1c t\u1ebf ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u01b0ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh chi ti\u1ebft theo hai ch\u1ec9 ti\u00eau ri\u00eang: V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n:<\/span><\/p>\n

    – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu;<\/span><\/p>\n

    – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa m\u1ec7nh gi\u00e1 v\u00e0 gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu (k\u1ec3 c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9) v\u00e0 c\u00f3 th\u1ec3 l\u00e0 th\u1eb7ng d\u01b0 d\u01b0\u01a1ng (n\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh cao h\u01a1n m\u1ec7nh gi\u00e1) ho\u1eb7c th\u1eb7ng d\u01b0 \u00e2m (n\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1).<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3: <\/strong>V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu gi\u1ea3m do:<\/span><\/p>\n

    – Ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n;<\/span><\/p>\n

    – Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1;<\/span><\/p>\n

    – Gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p;<\/span><\/p>\n

    – B\u00f9 l\u1ed7 kinh doanh theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

    – H\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 (\u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n).<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong> V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u0103ng do:<\/span><\/p>\n

    – C\u00e1c ch\u1ee7 s\u1edf h\u1eefu g\u00f3p v\u1ed1n;<\/span><\/p>\n

    – B\u1ed5 sung v\u1ed1n t\u1eeb l\u1ee3i nhu\u1eadn kinh doanh, t\u1eeb c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

    – Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu cao h\u01a1n m\u1ec7nh gi\u00e1;<\/span><\/p>\n

    – Gi\u00e1 tr\u1ecb qu\u00e0 t\u1eb7ng, bi\u1ebfu, t\u00e0i tr\u1ee3 (sau khi tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p) \u0111\u01b0\u1ee3c ph\u00e9p ghi t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

    – TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n v\u1ed1n th\u1ef1c \u0111\u00e3 \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec v\u1ed1n g\u00f3p t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y theo m\u1ec7nh gi\u00e1. T\u00e0i kho\u1ea3n 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 theo d\u00f5i chi ti\u1ebft th\u00e0nh c\u1ed5 phi\u1ebfu c\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft v\u00e0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i.<\/span><\/p>\n

    – TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu; Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 v\u00e0 gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9 (\u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n). T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 C\u00f3 ho\u1eb7c s\u1ed1 d\u01b0 N\u1ee3.<\/span><\/p>\n

    – TK 4118 – V\u1ed1n kh\u00e1c:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh do b\u1ed5 sung t\u1eeb k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c do \u0111\u01b0\u1ee3c t\u1eb7ng, bi\u1ebfu, t\u00e0i tr\u1ee3, \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (n\u1ebfu c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p ghi t\u0103ng, gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

    \u0110i\u1ec1u 52. T\u00e0i kho\u1ea3n 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/strong><\/span><\/h2>\n

    1. Quy \u0111\u1ecbnh chung v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/strong><\/span><\/p>\n

    1.1. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u00e0 ch\u00eanh l\u1ec7ch ph\u00e1t sinh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i th\u1ef1c t\u1ebf ho\u1eb7c quy \u0111\u1ed5i c\u00f9ng m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i kh\u00e1c nhau. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u1ee7 y\u1ebfu ph\u00e1t sinh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

    – Th\u1ef1c t\u1ebf mua b\u00e1n, trao \u0111\u1ed5i, thanh to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 trong k\u1ef3;<\/span><\/p>\n

    – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

    – Chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

    1.2. C\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 t\u1ef7 gi\u00e1) s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/span><\/p>\n

    C\u00e1c doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u1ed1ng nh\u1ea5t l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n. Vi\u1ec7c quy \u0111\u1ed5i \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o:<\/span><\/p>\n

    – T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;<\/span><\/p>\n

    – T\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    Khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf (k\u00ea khai, quy\u1ebft to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf), doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n

    1.3. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi s\u1ed5:<\/span><\/p>\n

    T\u1ef7 gi\u00e1 ghi s\u1ed5 g\u1ed3m t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh ho\u1eb7c t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n (t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n nh\u1eadp ho\u1eb7c cu\u1ed1i k\u1ef3).<\/span><\/p>\n

    – T\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh l\u00e0 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111\u00e3 ph\u00e1t sinh t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3. T\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n cho b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 nh\u1eadn \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng ho\u1eb7c cho b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

    – T\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n l\u00e0 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u1ea5y t\u1ed5ng gi\u00e1 tr\u1ecb (theo \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n) c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 chia cho s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean t\u1ec7 th\u1ef1c c\u00f3 t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n

    1.4. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/span><\/p>\n

    1.4.1. \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3:<\/span><\/p>\n

    a) Doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    – T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi mua, b\u00e1n ngo\u1ea1i t\u1ec7 (h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ngo\u1ea1i t\u1ec7 giao ngay, h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n, h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, h\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn, h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i): L\u00e0 t\u1ef7 gi\u00e1 k\u00fd k\u1ebft trong h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n ngo\u1ea1i t\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i;<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ef7 gi\u00e1 thanh to\u00e1n th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    T\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch (ng\u00e2n h\u00e0ng n\u00e0y do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn). T\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh h\u00e0ng ng\u00e0y, h\u00e0ng tu\u1ea7n ho\u1eb7c h\u00e0ng th\u00e1ng tr\u00ean c\u01a1 s\u1edf trung b\u00ecnh c\u1ed9ng gi\u1eefa t\u1ef7 gi\u00e1 mua v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n h\u00e0ng ng\u00e0y c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

    Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi:+ B\u00ean N\u1ee3 c\u00e1c TK ti\u1ec1n; B\u00ean N\u1ee3 c\u00e1c TK ph\u1ea3i thu (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 131 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn \u1ee9ng tr\u01b0\u1edbc), B\u00ean N\u1ee3 c\u00e1c TK ph\u1ea3i tr\u1ea3 khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

    + B\u00ean C\u00f3 c\u00e1c TK ph\u1ea3i tr\u1ea3 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 331 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc); B\u00ean C\u00f3 c\u00e1c TK ph\u1ea3i thu khi nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

    + T\u00e0i kho\u1ea3n lo\u1ea1i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

    + C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh doanh thu, thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

    Ri\u00eang tr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c thu nh\u1eadp ph\u00e1t sinh c\u00f3 nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua th\u00ec doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc. Ph\u1ea7n doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, thu nh\u1eadp.<\/span><\/p>\n

    + C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

    Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 th\u00ec chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 tr\u01b0\u1edbc (kh\u00f4ng \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed).<\/span><\/p>\n

    + C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n.<\/span><\/p>\n

    Ri\u00eang tr\u01b0\u1eddng h\u1ee3p mua t\u00e0i s\u1ea3n c\u00f3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n th\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn t\u00e0i s\u1ea3n.<\/span><\/p>\n

    Vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 n\u00eau tr\u00ean c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

    b) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

    – \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (ngo\u1ea1i tr\u1eeb giao d\u1ecbch nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua), b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 (ngo\u1ea1i tr\u1eeb giao d\u1ecbch tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n).<\/span><\/p>\n

    + Ngo\u00e0i vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean C\u00f3 c\u00e1c TK ti\u1ec1n, b\u00ean C\u00f3 c\u00e1c TK ph\u1ea3i thu, b\u00ean N\u1ee3 c\u00e1c TK ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

    Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1eb7c \u0111\u1ecbnh k\u1ef3 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    + Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i thu, b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7, n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/span><\/p>\n

    (+) C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

    (+) C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 theo t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n v\u00e0 to\u00e0n b\u1ed9 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\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1.4.2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    – \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

    + B\u00ean N\u1ee3 TK ph\u1ea3i thu khi t\u1ea5t to\u00e1n kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua khi chuy\u1ec3n giao s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, TSC\u0110, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

    + B\u00ean C\u00f3 TK ph\u1ea3i tr\u1ea3 khi t\u1ea5t to\u00e1n kho\u1ea3n ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n khi nh\u1eadn \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, TSC\u0110 c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

    1.4.2. T\u1ef7 gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 l\u00e0 t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch (do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn) t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    To\u00e0n b\u1ed9 kho\u1ea3n 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 (theo s\u1ed1 thu\u1ea7n sau khi b\u00f9 tr\u1eeb s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 TK 413) \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7) ho\u1eb7c doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

    1.4.3. X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng:<\/span><\/p>\n

    – C\u00e1c doanh nghi\u1ec7p ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft kho\u1ea3n l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng (\u0111ang ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 242 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0\u00a0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c) ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3.<\/span><\/p>\n

    – C\u00e1c doanh nghi\u1ec7p ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng (\u0111ang ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 3387 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0\u00a0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c) ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3.<\/span><\/p>\n

    1.5. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7: L\u00e0 c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu h\u1ed3i b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7. C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n

    a) Ti\u1ec1n m\u1eb7t, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n b\u1eb1ng ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

    b) C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7, ngo\u1ea1i tr\u1eeb:<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng th\u1ec3 cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i nh\u1eadn l\u1ea1i c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 s\u1ebd ph\u1ea3i tr\u1ea3 l\u1ea1i c\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 cho ng\u01b0\u1eddi mua th\u00ec c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

    c) C\u00e1c kho\u1ea3n \u0111i vay, cho vay d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c quy\u1ec1n thu h\u1ed3i ho\u1eb7c c\u00f3 ngh\u0129a v\u1ee5 ho\u00e0n tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

    d) C\u00e1c kho\u1ea3n \u0111\u1eb7t c\u1ecdc, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i b\u1eb1ng ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

    \u0111) C\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ph\u1ea3i ho\u00e0n tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

    2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/strong><\/span><\/p>\n

    a) Doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi ph\u1ea3i theo d\u00f5i nguy\u00ean t\u1ec7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n: Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

    b) T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ngay v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7) c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

    c) Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    d) Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/p>\n

    3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – L\u1ed7 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;<\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – L\u00e3i 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;<\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 413 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0.<\/strong><\/span><\/p>\n

    \u0110i\u1ec1u 53. T\u00e0i kho\u1ea3n 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m c\u00e1c qu\u1ef9 thu\u1ed9c ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. C\u00e1c qu\u1ef9 n\u00e0y \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN. Vi\u1ec7c tr\u00edch v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 thu\u1ed9c ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i doanh nghi\u1ec7p ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3: <\/strong>T\u00ecnh h\u00ecnh chi ti\u00eau, s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    B\u00ean C\u00f3: <\/strong>C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u0103ng do \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>S\u1ed1 qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu hi\u1ec7n c\u00f3.<\/span><\/p>\n

    \u0110i\u1ec1u 54. T\u00e0i kho\u1ea3n 419 – C\u1ed5 phi\u1ebfu qu\u1ef9<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng gi\u1ea3m c\u1ee7a s\u1ed1 c\u1ed5 phi\u1ebfu do c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n mua l\u1ea1i trong s\u1ed1 c\u1ed5 phi\u1ebfu do c\u00f4ng ty \u0111\u00f3 \u0111\u00e3 ph\u00e1t h\u00e0nh ra c\u00f4ng ch\u00fang (g\u1ecdi l\u00e0 c\u1ed5 phi\u1ebfu qu\u1ef9).<\/span><\/p>\n

    C\u00e1c c\u1ed5 phi\u1ebfu qu\u1ef9 do c\u00f4ng ty n\u1eafm gi\u1eef kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c, kh\u00f4ng c\u00f3 quy\u1ec1n b\u1ea7u c\u1eed hay tham gia chia ph\u1ea7n t\u00e0i s\u1ea3n khi c\u00f4ng ty gi\u1ea3i th\u1ec3. Khi chia c\u1ed5 t\u1ee9c cho c\u00e1c c\u1ed5 ph\u1ea7n, c\u00e1c c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111ang do c\u00f4ng ty n\u1eafm gi\u1eef \u0111\u01b0\u1ee3c coi l\u00e0 c\u1ed5 phi\u1ebfu ch\u01b0a b\u00e1n.<\/span><\/p>\n

    b) Gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y theo gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i bao g\u1ed3m gi\u00e1 mua l\u1ea1i v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu, nh\u01b0 chi ph\u00ed giao d\u1ecbch, th\u00f4ng tin\u2026<\/span><\/p>\n

    c) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c ghi gi\u1ea3m V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh b\u1eb1ng c\u00e1ch ghi s\u1ed1 \u00e2m (…).<\/span><\/p>\n

    d) T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 c\u1ed5 phi\u1ebfu m\u00e0 c\u00f4ng ty mua c\u1ee7a c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00e1c v\u00ec m\u1ee5c \u0111\u00edch n\u1eafm gi\u1eef \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    \u0111) Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a c\u1ed5 phi\u1ebfu qu\u1ef9 khi t\u00e1i ph\u00e1t h\u00e0nh, ho\u1eb7c khi s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u1ea3 c\u1ed5 t\u1ee9c, th\u01b0\u1edfng… \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/span><\/p>\n

    e) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty mua l\u1ea1i c\u1ed5 phi\u1ebfu do ch\u00ednh c\u00f4ng ty ph\u00e1t h\u00e0nh nh\u1eb1m m\u1ee5c \u0111\u00edch thu h\u1ed3i c\u1ed5 phi\u1ebfu \u0111\u1ec3 h\u1ee7y b\u1ecf v\u0129nh vi\u1ec5n ngay khi mua v\u00e0o th\u00ec gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu mua v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y m\u00e0 ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (xem h\u01b0\u1edbng d\u1eabn \u1edf t\u00e0i kho\u1ea3n 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 419 – C\u1ed5 phi\u1ebfu qu\u1ef9<\/strong><\/span><\/p>\n

    B\u00ean n\u1ee3: <\/strong>Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u1ef9 khi mua v\u00e0o.<\/span><\/p>\n

    B\u00ean C\u00f3<\/strong>: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c t\u00e1i ph\u00e1t h\u00e0nh, chia c\u1ed5 t\u1ee9c ho\u1eb7c hu\u1ef7 b\u1ecf.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong>: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u1ef9 hi\u1ec7n \u0111ang do c\u00f4ng ty n\u1eafm gi\u1eef.<\/span><\/p>\n

    \u00a0\u0110i\u1ec1u 55. T\u00e0i kho\u1ea3n 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

    a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh (l\u00e3i, l\u1ed7) sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    b) Vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u00f5 r\u00e0ng, r\u00e0nh m\u1ea1ch v\u00e0 theo \u0111\u00fang ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

    c) Ph\u1ea3i h\u1ea1ch to\u00e1n chi ti\u1ebft k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eebng n\u0103m t\u00e0i ch\u00ednh (n\u0103m tr\u01b0\u1edbc, n\u0103m nay), \u0111\u1ed3ng th\u1eddi theo d\u00f5i chi ti\u1ebft theo t\u1eebng n\u1ed9i dung ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p (tr\u00edch l\u1eadp c\u00e1c qu\u1ef9, b\u1ed5 sung V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, chia c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho c\u00e1c c\u1ed5 \u0111\u00f4ng, cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0).<\/span><\/p>\n

    d) Khi \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc nh\u01b0ng n\u0103m nay m\u1edbi ph\u00e1t hi\u1ec7n d\u1eabn \u0111\u1ebfn ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m ph\u1ea7n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i th\u00ec k\u1ebf to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a TK 4211 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p, khi ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn c\u1ea7n c\u00e2n nh\u1eafc \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7 n\u1eb1m trong l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn lu\u1ed3ng ti\u1ec1n v\u00e0 kh\u1ea3 n\u0103ng chi tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p, nh\u01b0:<\/span><\/p>\n

    – Kho\u1ea3n l\u00e3i do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n; 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; do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7 kh\u00e1c\u2026<\/span><\/p>\n

    e) Trong ho\u1ea1t \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) chia l\u1ee3i nhu\u1eadn sau thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i ri\u00eang k\u1ebft qu\u1ea3 c\u1ee7a BCC l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn ho\u1eb7c chia l\u1ed7 cho c\u00e1c b\u00ean. Doanh nghi\u1ec7p l\u00e0 b\u00ean n\u1ed9p v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN thay c\u00e1c b\u00ean trong BCC ch\u1ec9 ph\u1ea3n \u00e1nh ph\u1ea7n l\u1ee3i nhu\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u1ee7a m\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 c\u1ee7a BCC tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y tr\u1eeb khi c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi BCC.<\/span><\/p>\n

    g) \u0110\u1ed1i v\u1edbi c\u1ed5 t\u1ee9c \u01b0u \u0111\u00e3i ph\u1ea3i tr\u1ea3: Doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u1ec3 h\u1ea1ch to\u00e1n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    – N\u1ebfu c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, k\u1ebf to\u00e1n kh\u00f4ng ghi nh\u1eadn c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i;<\/span><\/p>\n

    – N\u1ebfu c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, kho\u1ea3n c\u1ed5 t\u1ee9c \u01b0u \u0111\u00e3i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c tr\u1ea3 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.<\/span><\/p>\n

    h) Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 s\u1ed1 l\u1ed7 t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 l\u1ed7 kh\u00f4ng t\u00ednh thu\u1ebf, trong \u0111\u00f3:<\/span><\/p>\n

    – Kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3n l\u1ed7 t\u1ea1o ra b\u1edfi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/span><\/p>\n

    – Kho\u1ea3n l\u1ed7 kh\u00f4ng t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3n l\u1ed7 t\u1ea1o ra b\u1edfi c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

    Khi chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n l\u1ed7 t\u00ednh thu\u1ebf l\u00e0m c\u0103n c\u1ee9 gi\u1ea3m tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

    2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/strong><\/span><\/p>\n

    B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

    – S\u1ed1 l\u1ed7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

    – Tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

    – Chia c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

    – B\u1ed5 sung v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

    B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

    – S\u1ed1 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3;<\/span><\/p>\n

    – S\u1ed1 l\u1ed7 c\u1ee7a c\u1ea5p d\u01b0\u1edbi \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean c\u1ea5p b\u00f9;<\/span><\/p>\n

    – X\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ed7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 421 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 ho\u1eb7c s\u1ed1 d\u01b0 C\u00f3.<\/em><\/strong><\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>S\u1ed1 l\u1ed7 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u01b0a x\u1eed l\u00fd.<\/span><\/p>\n

    S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>S\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c ch\u01b0a s\u1eed d\u1ee5ng.<\/span><\/p>\n

    T\u00e0i kho\u1ea3n 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 4211 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc:<\/em> Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 thu\u1ed9c c\u00e1c n\u0103m tr\u01b0\u1edbc. T\u00e0i kho\u1ea3n 4211 c\u00f2n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a TK 4211 khi \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a n\u0103m tr\u01b0\u1edbc, n\u0103m nay m\u1edbi ph\u00e1t hi\u1ec7n.<\/span><\/p>\n

    \u0110\u1ea7u n\u0103m sau, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb TK 4212 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d sang TK 4211 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d.<\/span><\/p>\n

    – T\u00e0i kho\u1ea3n 4212 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay:<\/em> Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh, t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn v\u00e0 x\u1eed l\u00fd l\u1ed7 c\u1ee7a n\u0103m nay.<\/span><\/p>\n

    \u0110i\u1ec1u 56. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n doanh thu<\/strong><\/span><\/h2>\n

    1. Doanh thu l\u00e0 l\u1ee3i \u00edch kinh t\u1ebf thu \u0111\u01b0\u1ee3c l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p tr\u1eeb ph\u1ea7n v\u1ed1n g\u00f3p th\u00eam c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, khi ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay s\u1ebd thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

    2. Doanh thu v\u00e0 chi ph\u00ed t\u1ea1o ra kho\u1ea3n doanh thu \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Tuy nhi\u00ean trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 xung \u0111\u1ed9t v\u1edbi nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng trong k\u1ebf to\u00e1n, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ec3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

    – M\u1ed9t h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf c\u00f3 th\u1ec3 bao g\u1ed3m nhi\u1ec1u giao d\u1ecbch. K\u1ebf to\u00e1n ph\u1ea3i nh\u1eadn bi\u1ebft c\u00e1c giao d\u1ecbch \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu ph\u00f9 h\u1ee3p.<\/span><\/p>\n

    – Doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c ho\u1eb7c t\u00ean g\u1ecdi c\u1ee7a giao d\u1ecbch v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ngh\u0129a v\u1ee5 cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n

    + V\u00ed d\u1ee5: Kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i khi mua s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u1ee7a \u0111\u01a1n v\u1ecb (nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng th\u00eam m\u1ed9t s\u1ea3n ph\u1ea9m) th\u00ec b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, s\u1ea3n ph\u1ea9m t\u1eb7ng mi\u1ec5n ph\u00ed cho kh\u00e1ch h\u00e0ng v\u1ec1 h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 khuy\u1ebfn m\u1ea1i nh\u01b0ng v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 b\u00e1n v\u00ec kh\u00e1ch h\u00e0ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng n\u1ebfu kh\u00f4ng mua s\u1ea3n ph\u1ea9m. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m t\u1eb7ng cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o gi\u00e1 v\u1ed1n v\u00e0 doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/span><\/p>\n

    – \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n \u1edf th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i v\u00e0 trong t\u01b0\u01a1ng lai, doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u1eebng ngh\u0129a v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ngh\u0129a v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

    3. Doanh thu, l\u00e3i ho\u1eb7c l\u1ed7 ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n n\u1ebfu doanh nghi\u1ec7p c\u00f2n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 trong t\u01b0\u01a1ng lai (tr\u1eeb ngh\u0129a v\u1ee5 b\u1ea3o h\u00e0nh th\u00f4ng th\u01b0\u1eddng) v\u00e0 ch\u01b0a ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf; Vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 l\u00e0 th\u1ef1c hi\u1ec7n ho\u1eb7c ch\u01b0a th\u1ef1c hi\u1ec7n kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 ph\u00e1t sinh d\u00f2ng ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n

    C\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n do t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1nh gi\u00e1 l\u1ea1i, \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00e0 \u0111\u00e3 c\u00f3 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, v\u00ed d\u1ee5: C\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

    4. Doanh thu kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed9 b\u00ean th\u1ee9 ba, v\u00ed d\u1ee5;<\/span><\/p>\n

    – C\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu (thu\u1ebf GTGT, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng) ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

    – S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd thu h\u1ed9 b\u00ean ch\u1ee7 h\u00e0ng do b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam ngo\u00e0i gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span><\/p>\n

    – C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p m\u00e0 kh\u00f4ng t\u00e1ch ri\u00eang ngay \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch th\u00ec \u0111\u1ec3 thu\u1eadn l\u1ee3i cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, c\u00f3 th\u1ec3 ghi nh\u1eadn doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf gi\u00e1n thu nh\u01b0ng \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p. Tuy nhi\u00ean, khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p ra kh\u1ecfi c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh doanh thu g\u1ed9p.<\/span><\/p>\n

    5. Th\u1eddi \u0111i\u1ec3m, c\u0103n c\u1ee9 \u0111\u1ec3 ghi nh\u1eadn doanh thu k\u1ebf to\u00e1n v\u00e0 doanh thu t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y v\u00e0o t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3. Doanh thu t\u00ednh thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; Doanh thu ghi nh\u1eadn tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i b\u1eb1ng s\u1ed1 \u0111\u00e3 ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

    6. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u1ec9 bao g\u1ed3m doanh thu c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh doanh thu kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

    \u0110i\u1ec1u 57. T\u00e0i kho\u1ea3n 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/span><\/h2>\n

    1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/span><\/p>\n

    a) B\u00e1n h\u00e0ng h\u00f3a: B\u00e1n s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra, b\u00e1n h\u00e0ng ho\u00e1 mua v\u00e0o v\u00e0 b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

    b) Cung c\u1ea5p d\u1ecbch v\u1ee5: Th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c \u0111\u00e3 tho\u1ea3 thu\u1eadn theo h\u1ee3p \u0111\u1ed3ng trong m\u1ed9t k\u1ef3, ho\u1eb7c nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n, nh\u01b0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, du l\u1ecbch, cho thu\u00ea TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng….<\/span><\/p>\n

    c) Doanh thu kh\u00e1c.<\/span><\/p>\n

    1.2. \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu<\/span><\/p>\n

    a) Doanh nghi\u1ec7p ch\u1ec9 ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

    – Doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua;<\/span><\/p>\n

    – Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1eafm gi\u1eef quy\u1ec1n qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u01b0 ng\u01b0\u1eddi s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a;<\/span><\/p>\n

    – Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn. Khi h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c quy\u1ec1n tr\u1ea3 l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, \u0111\u00e3 mua theo nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu khi nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u00f3 kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i v\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ec1n tr\u1ea3 l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng c\u00f3 quy\u1ec1n tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u0111\u1ed5i l\u1ea1i \u0111\u1ec3 l\u1ea5y h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c);<\/span><\/p>\n

    – Doanh nghi\u1ec7p \u0111\u00e3 ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch b\u00e1n h\u00e0ng;<\/span><\/p>\n

    – X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u00e1n h\u00e0ng.<\/span><\/p>\n

    b) Doanh nghi\u1ec7p ch\u1ec9 ghi nh\u1eadn doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

    – Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn. Khi h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c quy\u1ec1n tr\u1ea3 l\u1ea1i d\u1ecbch v\u1ee5 \u0111\u00e3 mua theo nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu khi nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u00f3 kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i v\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ec1n tr\u1ea3 l\u1ea1i d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p;<\/span><\/p>\n

    – Doanh nghi\u1ec7p \u0111\u00e3 ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00f3;<\/span><\/p>\n

    – X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0o th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/span><\/p>\n

    – X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed ph\u00e1t sinh cho giao d\u1ecbch v\u00e0 chi ph\u00ed \u0111\u1ec3 ho\u00e0n th\u00e0nh giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00f3.<\/span><\/p>\n

    1.3. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf bao g\u1ed3m nhi\u1ec1u giao d\u1ecbch, doanh nghi\u1ec7p ph\u1ea3i nh\u1eadn bi\u1ebft c\u00e1c giao d\u1ecbch \u0111\u1ec3 ghi nh\u1eadn doanh thu, v\u00ed d\u1ee5:<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf quy \u0111\u1ecbnh vi\u1ec7c b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 sau b\u00e1n h\u00e0ng (ngo\u00e0i \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh th\u00f4ng th\u01b0\u1eddng), doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn ri\u00eang doanh thu b\u00e1n h\u00e0ng v\u00e0 doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh b\u00ean b\u00e1n h\u00e0ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eafp \u0111\u1eb7t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua th\u00ec doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn sau khi vi\u1ec7c l\u1eafp \u0111\u1eb7t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n xong;<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i cung c\u1ea5p cho ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, k\u1ebf to\u00e1n ch\u1ec9 ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i cung c\u1ea5p mi\u1ec5n ph\u00ed \u0111\u00f3 cho \u0111\u1ebfn khi \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua.<\/span><\/p>\n

    1.4. Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ea7n m\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c trong k\u1ef3 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ea5p h\u01a1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ghi nh\u1eadn ban \u0111\u1ea7u do c\u00e1c nguy\u00ean nh\u00e2n: Doanh nghi\u1ec7p chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng \u0111\u00e3 b\u00e1n cho kh\u00e1ch h\u00e0ng ho\u1eb7c h\u00e0ng \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (do kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy c\u00e1ch, ph\u1ea9m ch\u1ea5t ghi trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf);<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, \u0111\u1ebfn k\u1ef3 sau ph\u1ea3i chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, ho\u1eb7c h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c ghi gi\u1ea3m doanh thu theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    – N\u1ebfu s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, \u0111\u1ebfn k\u1ef3 sau ph\u1ea3i gi\u1ea3m gi\u00e1, ph\u1ea3i chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0ng ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ph\u1ea3i coi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y l\u1eadp BCTC v\u00e0 ghi gi\u1ea3m doanh thu tr\u00ean BCTC c\u1ee7a k\u1ef3 l\u1eadp b\u00e1o c\u00e1o.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i gi\u1ea3m gi\u00e1, ph\u1ea3i chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, b\u1ecb tr\u1ea3 l\u1ea1i sau th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec doanh nghi\u1ec7p ghi gi\u1ea3m doanh thu c\u1ee7a k\u1ef3 ph\u00e1t sinh.<\/span><\/p>\n

    1.5. Doanh thu trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    1.5.1. Doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p, nh\u01b0 thu\u1ebf GTGT (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), thu\u1ebf TT\u0110B, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u1ecbnh k\u1ef3 ph\u1ea3i ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p. Khi l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d v\u00e0 ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d \u0111\u1ec1u kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p trong k\u1ef3 do v\u1ec1 b\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a doanh thu.<\/span><\/p>\n

    1.5.2. Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 doanh nghi\u1ec7p \u0111\u00e3 vi\u1ebft ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 \u0111\u00e3 thu ti\u1ec1n b\u00e1n h\u00e0ng nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 v\u1eabn ch\u01b0a giao h\u00e0ng cho ng\u01b0\u1eddi mua h\u00e0ng, th\u00ec tr\u1ecb gi\u00e1 s\u1ed1 h\u00e0ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d m\u00e0 ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 131 \u201cPh\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng\u201d v\u1ec1 kho\u1ea3n ti\u1ec1n \u0111\u00e3 thu c\u1ee7a kh\u00e1ch h\u00e0ng. Khi th\u1ef1c giao h\u00e0ng cho ng\u01b0\u1eddi mua s\u1ebd h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d v\u1ec1 tr\u1ecb gi\u00e1 h\u00e0ng \u0111\u00e3 giao, \u0111\u00e3 thu tr\u01b0\u1edbc ti\u1ec1n b\u00e1n h\u00e0ng, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu.<\/span><\/p>\n

    1.5.3. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m….) th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u00ednh doanh thu cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i, gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n).<\/span><\/p>\n

    1.5.4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7 m\u00e0 ph\u00e1t sinh giao d\u1ecbch nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng th\u00ec doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u1ee9ng tr\u01b0\u1edbc, ph\u1ea7n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu.<\/span><\/p>\n

    1.5.5. Doanh thu b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh m\u00e0 doanh nghi\u1ec7p l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 (k\u1ec3 c\u1ea3 c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh doanh nghi\u1ec7p v\u1eeba l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0, v\u1eeba t\u1ef1 thi c\u00f4ng), doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9. Vi\u1ec7c ghi nh\u1eadn doanh thu b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i \u0111\u1ea3m b\u1ea3o tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi 5 \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

    – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 v\u00e0 b\u00e0n giao cho ng\u01b0\u1eddi mua, doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho ng\u01b0\u1eddi mua;<\/span><\/p>\n

    – Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1eafm gi\u1eef quy\u1ec1n qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0 ng\u01b0\u1eddi s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/p>\n

    – Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn;<\/span><\/p>\n

    – Doanh nghi\u1ec7p \u0111\u00e3 thu \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/p>\n

    – X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/p>\n

    1.5.6. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi theo ph\u01b0\u01a1ng th\u1ee9c b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng, doanh thu l\u00e0 ph\u1ea7n hoa h\u1ed3ng b\u00e1n h\u00e0ng m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n

    1.5.7. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u, doanh thu l\u00e0 ph\u00ed \u1ee7y th\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n

    1.5.8. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u1eadn gia c\u00f4ng v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, doanh thu l\u00e0 s\u1ed1 ti\u1ec1n gia c\u00f4ng th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 nh\u1eadn gia c\u00f4ng.<\/span><\/p>\n

    1.5.9. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay;<\/span><\/p>\n

    1.5.10. Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:<\/span><\/p>\n

    a) Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng bao g\u1ed3m:<\/span><\/p>\n

    – Doanh thu ban \u0111\u1ea7u \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n t\u0103ng, gi\u1ea3m khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c n\u1ebfu c\u00e1c kho\u1ea3n n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m thay \u0111\u1ed5i doanh thu, v\u00e0 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady:<\/span><\/p>\n

    + Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 t\u0103ng hay gi\u1ea3m \u1edf t\u1eebng th\u1eddi k\u1ef3, v\u00ed d\u1ee5: Nh\u00e0 th\u1ea7u v\u00e0 kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 \u0111\u1ed3ng \u00fd v\u1edbi nhau v\u1ec1 c\u00e1c thay \u0111\u1ed5i v\u00e0 c\u00e1c y\u00eau c\u1ea7u l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng trong k\u1ef3 ti\u1ebfp theo so v\u1edbi h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn l\u1ea7n \u0111\u1ea7u ti\u00ean; Doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u1edbi gi\u00e1 c\u1ed1 \u0111\u1ecbnh c\u00f3 th\u1ec3 t\u0103ng v\u00ec l\u00fd do gi\u00e1 c\u1ea3 t\u0103ng l\u00ean; Doanh thu theo h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 b\u1ecb gi\u1ea3m do nh\u00e0 th\u1ea7u kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang ti\u1ebfn \u0111\u1ed9 ho\u1eb7c kh\u00f4ng \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng; Khi h\u1ee3p \u0111\u1ed3ng v\u1edbi gi\u00e1 c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh m\u1ee9c gi\u00e1 c\u1ed1 \u0111\u1ecbnh cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh th\u00ec doanh thu theo h\u1ee3p \u0111\u1ed3ng s\u1ebd t\u0103ng ho\u1eb7c gi\u1ea3m khi kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u0103ng ho\u1eb7c gi\u1ea3m.<\/span><\/p>\n

    + Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng l\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 th\u00eam tr\u1ea3 cho nh\u00e0 th\u1ea7u n\u1ebfu nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1t hay v\u01b0\u1ee3t m\u1ee9c y\u00eau c\u1ea7u. Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng khi c\u00f3 \u0111\u1ee7 2 \u0111i\u1ec1u ki\u1ec7n: (i) Ch\u1eafc ch\u1eafn \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c m\u1ed9t s\u1ed1 ti\u00eau chu\u1ea9n c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng; (ii) Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n

    – Kho\u1ea3n thanh to\u00e1n kh\u00e1c m\u00e0 nh\u00e0 th\u1ea7u thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng hay m\u1ed9t b\u00ean kh\u00e1c \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho c\u00e1c chi ph\u00ed kh\u00f4ng bao g\u1ed3m trong gi\u00e1 h\u1ee3p \u0111\u1ed3ng. V\u00ed d\u1ee5: S\u1ef1 ch\u1eadm tr\u1ec5 do kh\u00e1ch h\u00e0ng g\u00e2y n\u00ean; Sai s\u00f3t trong c\u00e1c ch\u1ec9 ti\u00eau k\u1ef9 thu\u1eadt ho\u1eb7c thi\u1ebft k\u1ebf v\u00e0 c\u00e1c tranh ch\u1ea5p v\u1ec1 c\u00e1c thay \u0111\u1ed5i trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u0103ng th\u00eam t\u1eeb c\u00e1c kho\u1ea3n thanh to\u00e1n tr\u00ean c\u00f2n tu\u1ef3 thu\u1ed9c v\u00e0o r\u1ea5t nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn v\u00e0 th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 c\u1ee7a nhi\u1ec1u cu\u1ed9c \u0111\u00e0m ph\u00e1n. Do \u0111\u00f3, c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng khi:<\/span><\/p>\n

    + C\u00e1c cu\u1ed9c tho\u1ea3 thu\u1eadn \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 l\u00e0 kh\u00e1ch h\u00e0ng s\u1ebd ch\u1ea5p thu\u1eadn b\u1ed3i th\u01b0\u1eddng;<\/span><\/p>\n

    + Kho\u1ea3n thanh to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng ch\u1ea5p thu\u1eadn v\u00e0 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n

    b) Ghi nh\u1eadn doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng nh\u01b0 sau:<\/span><\/p>\n

    Khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn, th\u00ec doanh thu v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn trong k\u1ef3 ph\u1ea3n \u00e1nh tr\u00ean ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/p>\n

      \n
    1. c) Khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng kh\u00f4ng th\u1ec3 \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, th\u00ec:<\/span><\/li>\n<\/ol>\n

      – Doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ph\u00e1t sinh m\u00e0 vi\u1ec7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn;<\/span><\/p>\n

      – Chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3 khi c\u00e1c chi ph\u00ed n\u00e0y \u0111\u00e3 ph\u00e1t sinh.<\/span><\/p>\n

      1.5.11. Kh\u00f4ng ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

      – Tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1, v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m xu\u1ea5t giao cho b\u00ean ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn; Tr\u1ecb gi\u00e1 h\u00e0ng g\u1eedi b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi (ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n);<\/span><\/p>\n

      – S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

      2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

      – C\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p (GTGT, TT\u0110B, XK, BVMT);<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu;<\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n v\u00e0o t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/span><\/p>\n

      B\u00ean C\u00f3: <\/strong>Doanh thu b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 511 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

      T\u00e0i kho\u1ea3n 511 <\/em><\/strong>– Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2: <\/em><\/strong><\/span><\/p>\n

      – T\u00e0i kho\u1ea3n 5111 – Doanh thu b\u00e1n h\u00e0ng ho\u00e1:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh kinh doanh h\u00e0ng ho\u00e1, v\u1eadt t\u01b0, l\u01b0\u01a1ng th\u1ef1c,…<\/span><\/p>\n

      – T\u00e0i kho\u1ea3n 5112 <\/em>– Doanh thu b\u00e1n th\u00e0nh ph\u1ea9m:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m (th\u00e0nh ph\u1ea9m, b\u00e1n th\u00e0nh ph\u1ea9m) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t v\u1eadt ch\u1ea5t nh\u01b0: C\u00f4ng nghi\u1ec7p, n\u00f4ng nghi\u1ec7p, x\u00e2y l\u1eafp, ng\u01b0 nghi\u1ec7p, l\u00e2m nghi\u1ec7p,…<\/span><\/p>\n

      – T\u00e0i kho\u1ea3n 5113 – Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh, \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5 nh\u01b0: Giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, d\u1ecbch v\u1ee5 c\u00f4ng c\u1ed9ng, d\u1ecbch v\u1ee5 khoa h\u1ecdc, k\u1ef9 thu\u1eadt, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n,…<\/span><\/p>\n

      – T\u00e0i kho\u1ea3n 5118 – Doanh thu kh\u00e1c<\/em>: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u1ec1 doanh thu nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc\u2026<\/span><\/p>\n

      \u0110i\u1ec1u 58. T\u00e0i kho\u1ea3n 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

      1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

      a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu ti\u1ec1n l\u00e3i, ti\u1ec1n b\u1ea3n quy\u1ec1n, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m:<\/span><\/p>\n

      – Ti\u1ec1n l\u00e3i: L\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, l\u00e3i \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng do mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;…<\/span><\/p>\n

      – C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

      – Thu nh\u1eadp v\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 mua, b\u00e1n ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n; L\u00e3i chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n khi thanh l\u00fd c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span><\/p>\n

      – Thu nh\u1eadp v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 kh\u00e1c;<\/span><\/p>\n

      – L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3; l\u00e3i do b\u00e1n ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

      b) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 v\u1ed1n, trong \u0111\u00f3 gi\u00e1 v\u1ed1n l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n ho\u1eb7c nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc, gi\u00e1 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c. Tr\u01b0\u1eddng h\u1ee3p mua, b\u00e1n ch\u1ee9ng kho\u00e1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu (nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu A \u0111\u1ec3 l\u1ea5y c\u1ed5 phi\u1ebfu B), k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y trao \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 l\u00e0 c\u1ed5 phi\u1ebfu ni\u00eam y\u1ebft, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i ng\u00e0y trao \u0111\u1ed5i th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n kh\u00f4ng giao d\u1ecbch th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda phi\u00ean giao d\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 l\u00e0 c\u1ed5 phi\u1ebfu ch\u01b0a ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c giao d\u1ecbch tr\u00ean s\u00e0n UPCOM, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda c\u00f4ng b\u1ed1 tr\u00ean s\u00e0n UPCOM t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y trao \u0111\u1ed5i s\u00e0n UPCOM kh\u00f4ng giao d\u1ecbch th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda phi\u00ean giao d\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 l\u00e0 c\u1ed5 phi\u1ebfu ch\u01b0a ni\u00eam y\u1ebft kh\u00e1c, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean ho\u1eb7c gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i ho\u1eb7c gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i qu\u00fd tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n\n\n\n\n
      Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu<\/span><\/td>\n=<\/span><\/td>\nT\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<\/tr>\n
      S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      c) \u0110\u1ed1i v\u1edbi kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n ngo\u1ea1i t\u1ec7, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch l\u00e3i gi\u1eefa gi\u00e1 ngo\u1ea1i t\u1ec7 b\u00e1n ra v\u00e0 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o.<\/span><\/p>\n

      d) \u0110\u1ed1i v\u1edbi l\u00e3i ti\u1ec1n g\u1eedi: Doanh thu kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi ph\u00e1t sinh do ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1m th\u1eddi c\u1ee7a kho\u1ea3n vay s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/p>\n

      \u0111) \u0110\u1ed1i v\u1edbi ti\u1ec1n l\u00e3i ph\u1ea3i thu t\u1eeb c\u00e1c kho\u1ea3n cho vay, b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p: Doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c v\u00e0 kho\u1ea3n g\u1ed1c cho vay, n\u1ee3 g\u1ed1c ph\u1ea3i thu kh\u00f4ng b\u1ecb ph\u00e2n lo\u1ea1i l\u00e0 qu\u00e1 h\u1ea1n c\u1ea7n ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng.<\/span><\/p>\n

      e) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu th\u00ec ch\u1ec9 c\u00f3 ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 sau khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ph\u00e1t sinh trong k\u1ef3, c\u00f2n kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ghi gi\u1ea3m gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u0111\u00f3.<\/span><\/p>\n

      g) Khi nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu t\u0103ng th\u00eam tr\u00ean thuy\u1ebft minh BCTC, kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadn, kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, kh\u00f4ng ghi nh\u1eadn t\u0103ng gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty.<\/span><\/p>\n

      h) Vi\u1ec7c h\u1ea1ch to\u00e1n kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

      2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

      – S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (n\u1ebfu c\u00f3);<\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh thu\u1ea7n sang t\u00e0i kho\u1ea3n 911 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

      B\u00ean C\u00f3: <\/strong>C\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 515 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

      \u0110i\u1ec1u 59. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed<\/strong><\/span><\/p>\n

      1. Chi ph\u00ed l\u00e0 nh\u1eefng kho\u1ea3n l\u00e0m gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf, \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh ho\u1eb7c khi c\u00f3 kh\u1ea3 n\u0103ng t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh trong t\u01b0\u01a1ng lai kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n

      2. Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed ngay c\u1ea3 khi ch\u01b0a \u0111\u1ebfn k\u1ef3 h\u1ea1n thanh to\u00e1n nh\u01b0ng c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh nh\u1eb1m \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00e0 b\u1ea3o to\u00e0n v\u1ed1n. Chi ph\u00ed v\u00e0 kho\u1ea3n doanh thu do n\u00f3 t\u1ea1o ra ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Tuy nhi\u00ean trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 xung \u0111\u1ed9t v\u1edbi nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng trong k\u1ebf to\u00e1n, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch \u0111\u1ec3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

      3. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh theo y\u1ebfu t\u1ed1, ti\u1ec1n l\u01b0\u01a1ng, nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed mua ngo\u00e0i, kh\u1ea5u hao TSC\u0110…<\/span><\/p>\n

      4. C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

      5. C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh chi ph\u00ed kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

      \u0110i\u1ec1u 60. T\u00e0i kho\u1ea3n 611 – Mua h\u00e0ng<\/strong><\/span><\/h2>\n

      1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

      a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng ho\u00e1 mua v\u00e0o, nh\u1eadp kho ho\u1eb7c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng trong k\u1ef3. T\u00e0i kho\u1ea3n 611 “Mua h\u00e0ng” ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

      b) Gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng ho\u00e1 mua v\u00e0o ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 611 “Mua h\u00e0ng” ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c.<\/span><\/p>\n

      c) Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, h\u00e0ng ho\u00e1, s\u1ea3n ph\u1ea9m, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho xu\u1ea5t v\u00e0o s\u1eed d\u1ee5ng v\u00e0 xu\u1ea5t b\u00e1n trong k\u1ef3.<\/span><\/p>\n

      d) Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3: Khi mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng ho\u00e1, c\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n mua h\u00e0ng, Ho\u00e1 \u0111\u01a1n v\u1eadn chuy\u1ec3n, phi\u1ebfu nh\u1eadp kho, th\u00f4ng b\u00e1o thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p (ho\u1eb7c bi\u00ean lai thu thu\u1ebf nh\u1eadp kh\u1ea9u,…) \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 g\u1ed1c h\u00e0ng mua v\u00e0o t\u00e0i kho\u1ea3n 611 “Mua h\u00e0ng”. Khi xu\u1ea5t s\u1eed d\u1ee5ng, ho\u1eb7c xu\u1ea5t b\u00e1n ch\u1ec9 ghi m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/span><\/p>\n

      \u0111) K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho mua v\u00e0o theo t\u1eebng th\u1ee9 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng ho\u00e1.<\/span><\/p>\n

      2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 611 – Mua h\u00e0ng<\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea);<\/span><\/p>\n

      – Gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, mua v\u00e0o trong k\u1ef3.<\/span><\/p>\n

      B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea);<\/span><\/p>\n

      – Gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t s\u1eed d\u1ee5ng trong k\u1ef3 ho\u1eb7c gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1 xu\u1ea5t b\u00e1n v\u00e0 h\u00e0ng h\u00f3a g\u1eedi \u0111i b\u00e1n (ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3);<\/span><\/p>\n

      – Gi\u00e1 g\u1ed1c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng ho\u00e1 mua v\u00e0o tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 611 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

      \u0110i\u1ec1u 61. T\u00e0i kho\u1ea3n 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/strong><\/span><\/h2>\n

      1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

      a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u1edf c\u00e1c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, kh\u00e1ch s\u1ea1n,… trong tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

      b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

      c) Ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 631 c\u00e1c lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh sau:<\/span><\/p>\n

      – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

      – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

      – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (\u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p x\u00e2y l\u1eafp);<\/span><\/p>\n

      – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

      d) Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 631 c\u00e1c lo\u1ea1i chi ph\u00ed sau:<\/span><\/p>\n

      – Chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/p>\n

      – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

      – Chi ph\u00ed t\u00e0i ch\u00ednh;<\/span><\/p>\n

      – Chi ph\u00ed kh\u00e1c;<\/span><\/p>\n

      \u0111) Chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh, tr\u1ecb gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u v\u00e0 chi ph\u00ed thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn (thu\u00ea ngo\u00e0i, hay t\u1ef1 gia c\u00f4ng, ch\u1ebf bi\u1ebfn) c\u0169ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 631.<\/span><\/p>\n

      e) T\u00e0i kho\u1ea3n 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo n\u01a1i ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…) theo lo\u1ea1i, nh\u00f3m s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5\u2026<\/span><\/p>\n

      g) \u0110\u1ed1i v\u1edbi ng\u00e0nh n\u00f4ng nghi\u1ec7p, gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0o cu\u1ed1i v\u1ee5 ho\u1eb7c cu\u1ed1i n\u0103m. S\u1ea3n ph\u1ea9m thu ho\u1ea1ch n\u0103m n\u00e0o th\u00ec t\u00ednh gi\u00e1 th\u00e0nh trong n\u0103m \u0111\u00f3, ngh\u0129a l\u00e0 chi ph\u00ed chi ra trong n\u0103m nay nh\u01b0ng n\u0103m sau m\u1edbi thu ho\u1ea1ch s\u1ea3n ph\u1ea9m th\u00ec n\u0103m sau m\u1edbi t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi ng\u00e0nh tr\u1ed3ng tr\u1ecdt, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo 3 lo\u1ea1i c\u00e2y:<\/span><\/p>\n

      + C\u00e2y ng\u1eafn ng\u00e0y;<\/span><\/p>\n

      + C\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n;<\/span><\/p>\n

      + C\u00e2y l\u00e2u n\u0103m.<\/span><\/p>\n

      \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i c\u00e2y tr\u1ed3ng 2,3 v\u1ee5 trong m\u1ed9t n\u0103m, ho\u1eb7c tr\u1ed3ng n\u0103m nay, n\u0103m sau m\u1edbi thu ho\u1ea1ch, ho\u1eb7c lo\u1ea1i c\u00e2y v\u1eeba c\u00f3 di\u1ec7n t\u00edch tr\u1ed3ng m\u1edbi, v\u1eeba c\u00f3 di\u1ec7n t\u00edch ch\u0103m s\u00f3c thu ho\u1ea1ch trong c\u00f9ng m\u1ed9t n\u0103m,… th\u00ec ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 ghi ch\u00e9p, ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng chi ph\u00ed c\u1ee7a v\u1ee5 n\u00e0y v\u1edbi v\u1ee5 kh\u00e1c, c\u1ee7a di\u1ec7n t\u00edch n\u00e0y v\u1edbi di\u1ec7n t\u00edch kh\u00e1c, c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u1edbi n\u0103m nay v\u00e0 n\u0103m sau,…Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d chi ph\u00ed tr\u1ed3ng m\u1edbi v\u00e0 ch\u0103m s\u00f3c c\u00e2y l\u00e2u n\u0103m \u0111ang trong th\u1eddi k\u1ef3 XDCB.<\/span><\/p>\n

      \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n ho\u1eb7c li\u00ean quan \u0111\u1ebfn nhi\u1ec1u v\u1ee5, nhi\u1ec1u th\u1eddi k\u1ef3 th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft ri\u00eang, sau \u0111\u00f3 ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m c\u00f3 li\u00ean quan nh\u01b0: Chi ph\u00ed t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc, chi ph\u00ed chu\u1ea9n b\u1ecb \u0111\u1ea5t v\u00e0 tr\u1ed3ng m\u1edbi n\u0103m \u0111\u1ea7u c\u1ee7a nh\u1eefng c\u00e2y\u00a0 tr\u1ed3ng m\u1ed9t l\u1ea7n, thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (chi ph\u00ed n\u00e0y kh\u00f4ng thu\u1ed9c v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB).<\/span><\/p>\n

      Tr\u00ean c\u00f9ng m\u1ed9t di\u1ec7n t\u00edch canh t\u00e1c, n\u1ebfu tr\u1ed3ng xen k\u1ebd t\u1eeb hai lo\u1ea1i c\u00e2y c\u00f4ng nghi\u1ec7p ng\u1eafn ng\u00e0y tr\u1edf l\u00ean th\u00ec nh\u1eefng chi ph\u00ed ph\u00e1t sinh c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e2y n\u00e0o s\u1ebd t\u1eadp h\u1ee3p ri\u00eang cho c\u00e2y \u0111\u00f3 (nh\u01b0 h\u1ea1t gi\u1ed1ng, chi ph\u00ed gieo tr\u1ed3ng, thu ho\u1ea1ch) chi ph\u00ed ph\u00e1t sinh chung cho c\u00e1c lo\u1ea1i c\u00e2y (nh\u01b0 chi ph\u00ed c\u00e0y, b\u1eeba, t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc\u2026) \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p ri\u00eang v\u00e0 ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i c\u00e2y theo di\u1ec7n t\u00edch gieo tr\u1ed3ng.<\/span><\/p>\n

      \u0110\u1ed1i v\u1edbi c\u00e2y l\u00e2u n\u0103m, c\u00e1c c\u00f4ng vi\u1ec7c t\u1eeb khi l\u00e0m \u0111\u1ea5t, gieo tr\u1ed3ng, ch\u0103m s\u00f3c \u0111\u1ebfn khi b\u1eaft \u0111\u1ea7u c\u00f3 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c xem nh\u01b0 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean TSC\u0110 \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o TK 241 \u201cXDCB d\u1edf dang\u201d.<\/span><\/p>\n

      – H\u1ea1ch to\u00e1n chi ph\u00ed ch\u0103n nu\u00f4i ph\u1ea3i theo d\u00f5i chi ti\u1ebft cho t\u1eebng ng\u00e0nh ch\u0103n nu\u00f4i (ng\u00e0nh ch\u0103n nu\u00f4i tr\u00e2u b\u00f2, ng\u00e0nh ch\u0103n nu\u00f4i l\u1ee3n\u2026), theo t\u1eebng nh\u00f3m ho\u1eb7c theo t\u1eebng lo\u1ea1i gia s\u00fac, gia c\u1ea7m. \u0110\u1ed1i v\u1edbi s\u00fac v\u1eadt sinh s\u1ea3n khi \u0111\u00e0o th\u1ea3i chuy\u1ec3n th\u00e0nh s\u00fac v\u1eadt nu\u00f4i l\u1edbn, nu\u00f4i b\u00e9o \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/span><\/p>\n

      h) T\u00e0i kho\u1ea3n 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u00e0nh giao th\u00f4ng v\u1eadn t\u1ea3i ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng (v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a\u2026). Trong qu\u00e1 tr\u00ecnh v\u1eadn t\u1ea3i, s\u0103m l\u1ed1p b\u1ecb hao m\u00f2n v\u1edbi m\u1ee9c \u0111\u1ed9 nhanh h\u01a1n m\u1ee9c kh\u1ea5u hao \u0111\u1ea7u xe n\u00ean th\u01b0\u1eddng ph\u1ea3i thay th\u1ebf nhi\u1ec1u l\u1ea7n nh\u01b0ng gi\u00e1 tr\u1ecb s\u0103m l\u1ed1p thay th\u1ebf kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i ngay m\u1ed9t l\u00fac khi xu\u1ea5t d\u00f9ng thay th\u1ebf, m\u00e0 ph\u1ea3i tr\u00edch tr\u01b0\u1edbc ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng k\u1ef3.<\/span><\/p>\n

      i) Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1ch s\u1ea1n, h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 631 ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng nh\u01b0: Ho\u1ea1t \u0111\u1ed9ng \u0103n u\u1ed1ng, d\u1ecbch v\u1ee5 bu\u1ed3ng ngh\u1ec9, ph\u1ee5c v\u1ee5 vui ch\u01a1i gi\u1ea3i tr\u00ed, ph\u1ee5c v\u1ee5 kh\u00e1c (gi\u1eb7t, l\u00e0, c\u1eaft t\u00f3c, \u0111i\u1ec7n t\u00edn, massage\u2026).<\/span><\/p>\n

      3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

      – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u1edf dang \u0111\u1ea7u k\u1ef3;<\/span><\/p>\n

      – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

      B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

      – Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m nh\u1eadp kho, d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 632 \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d.<\/span><\/p>\n

      – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u1edf dang cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang\u201d.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 631 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

      \u0110i\u1ec1u 62. T\u00e0i kho\u1ea3n 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong><\/span><\/h2>\n

      1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

      a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0; gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p x\u00e2y l\u1eafp) b\u00e1n trong k\u1ef3. Ngo\u00e0i ra, t\u00e0i kho\u1ea3n n\u00e0y c\u00f2n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 nh\u01b0: Chi ph\u00ed kh\u1ea5u hao; chi ph\u00ed s\u1eeda ch\u1eefa; chi ph\u00ed cho thu\u00ea B\u0110S\u0110T theo ph\u01b0\u01a1ng th\u1ee9c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng; chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd B\u0110S\u0110T\u2026<\/span><\/p>\n

      b) Kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho v\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nh\u1ecf h\u01a1n gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho. Khi x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho b\u1ecb gi\u1ea3m gi\u00e1 c\u1ea7n ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, k\u1ebf to\u00e1n ph\u1ea3i lo\u1ea1i tr\u1eeb kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho \u0111\u00e3 k\u00fd \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng ti\u00eau th\u1ee5 (c\u00f3 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5) nh\u01b0ng ch\u01b0a chuy\u1ec3n giao cho kh\u00e1ch h\u00e0ng n\u1ebfu c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c kh\u00e1ch h\u00e0ng s\u1ebd kh\u00f4ng t\u1eeb b\u1ecf th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 lo\u1ea1i tr\u1eeb h\u00e0ng t\u1ed3n kho d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho d\u00f9ng cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m m\u00e0 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb nh\u1eefng h\u00e0ng t\u1ed3n kho n\u00e0y c\u00f3 gi\u00e1 b\u00e1n b\u1eb1ng ho\u1eb7c cao h\u01a1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

      c) \u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho hao h\u1ee5t, m\u1ea5t m\u00e1t, k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh ngay v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng, n\u1ebfu c\u00f3).<\/span><\/p>\n

      d) C\u00e1c kho\u1ea3n thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u00e3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua, n\u1ebfu khi xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i th\u00ec \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

      e) C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

      2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong><\/span><\/p>\n

      2.1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n

      B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, ph\u1ea3n \u00e1nh:<\/span><\/p>\n

      + Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3.<\/span><\/p>\n

      + Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3;<\/span><\/p>\n

      + C\u00e1c kho\u1ea3n hao h\u1ee5t, m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho sau khi tr\u1eeb ph\u1ea7n b\u1ed3i th\u01b0\u1eddng do tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n g\u00e2y ra;<\/span><\/p>\n

      + S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp n\u0103m nay l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft).<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh B\u0110S\u0110T, ph\u1ea3n \u00e1nh:<\/span><\/p>\n

      + S\u1ed1 kh\u1ea5u hao B\u0110S\u0110T d\u00f9ng \u0111\u1ec3 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng tr\u00edch trong k\u1ef3;<\/span><\/p>\n

      + Chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o B\u0110S\u0110T kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 B\u0110S\u0110T;<\/span><\/p>\n

      + Chi ph\u00ed ph\u00e1t sinh t\u1eeb nghi\u1ec7p v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng B\u0110S\u0110T trong k\u1ef3;<\/span><\/p>\n

      + Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T b\u00e1n, thanh l\u00fd trong k\u1ef3;<\/span><\/p>\n

      + Chi ph\u00ed c\u1ee7a nghi\u1ec7p v\u1ee5 b\u00e1n, thanh l\u00fd B\u0110S\u0110T ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

      + S\u1ed1 t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ecb B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1;<\/span><\/p>\n

      + Chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n.<\/span><\/p>\n

      B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3 sang t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d;<\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed kinh doanh B\u0110S\u0110T ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

      – Kho\u1ea3n ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc);<\/span><\/p>\n

      – Tr\u1ecb gi\u00e1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i;<\/span><\/p>\n

      – Kho\u1ea3n ho\u00e0n nh\u1eadp chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u00f2n l\u1ea1i cao h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh);<\/span><\/p>\n

      – Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c sau khi h\u00e0ng mua \u0111\u00e3 ti\u00eau th\u1ee5;<\/span><\/p>\n

      – S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1 khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y B\u0110S\u0110T c\u00f3 d\u1ea5u hi\u1ec7u t\u0103ng gi\u00e1 tr\u1edf l\u1ea1i;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u00e3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua, n\u1ebfu khi xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 632 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

      2.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/em><\/span><\/p>\n

      2.2.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh th\u01b0\u01a1ng m\u1ea1i<\/em><\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

      – <\/strong>Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n trong k\u1ef3.<\/span><\/p>\n

      – S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft).<\/span><\/p>\n

      B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 g\u1eedi b\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5;<\/span><\/p>\n

      – Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc);<\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.\u00a0 <\/em><\/strong><\/span><\/p>\n

      2.2.2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh d\u1ecbch v\u1ee5<\/em><\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

      – Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3;<\/span><\/p>\n

      – S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span><\/p>\n

      – Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m s\u1ea3n xu\u1ea5t xong nh\u1eadp kho v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/span><\/p>\n

      B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u00e0o b\u00ean N\u1ee3 TK 155 \u201cTh\u00e0nh ph\u1ea9m\u201d; TK 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, d\u1edf dang\u201d;<\/span><\/p>\n

      – Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 xu\u1ea5t b\u00e1n, d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0o b\u00ean N\u1ee3 TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 632 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

      \u0110i\u1ec1u 63. T\u00e0i kho\u1ea3n 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

      1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

      a) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh bao g\u1ed3m:<\/span><\/p>\n

      – Chi ph\u00ed l\u00e3i ti\u1ec1n vay, l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, l\u00e3i thu\u00ea t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh;<\/span><\/p>\n

      – Chi\u1ebft kh\u1ea5u thanh to\u00e1n cho ng\u01b0\u1eddi mua;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n l\u1ed7 do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0; chi ph\u00ed giao d\u1ecbch b\u00e1n ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n

      – L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3; L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7; L\u1ed7 b\u00e1n ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

      – S\u1ed1 tr\u00edch l\u1eadp 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;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

      b) T\u00e0i kho\u1ea3n 635 ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng n\u1ed9i dung chi ph\u00ed. Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 635 nh\u1eefng n\u1ed9i dung chi ph\u00ed sau \u0111\u00e2y:<\/span><\/p>\n

      – Chi ph\u00ed ph\u1ee5c v\u1ee5 cho vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/p>\n

      – Chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/p>\n

      – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

      – Chi ph\u00ed kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/p>\n

      – Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c;<\/span><\/p>\n

      – Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

      c) Vi\u1ec7c h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

      2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

      – C\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

      – Tr\u00edch l\u1eadp b\u1ed5 sung 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 (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc).<\/span><\/p>\n

      B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

      – Ho\u00e0n nh\u1eadp 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 (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh;<\/span><\/p>\n

      – Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 635 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

      \u00a0\u0110i\u1ec1u 64. T\u00e0i kho\u1ea3n 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/span><\/h2>\n

      1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

      1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh bao g\u1ed3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/span><\/p>\n

      Chi ph\u00ed b\u00e1n h\u00e0ng bao g\u1ed3m c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u00e1c chi ph\u00ed ch\u00e0o h\u00e0ng, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, qu\u1ea3ng c\u00e1o s\u1ea3n ph\u1ea9m, hoa h\u1ed3ng b\u00e1n h\u00e0ng, chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp), chi ph\u00ed b\u1ea3o qu\u1ea3n, \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng (ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p,…), b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng c\u1ee7a nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng; chi ph\u00ed v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng, kh\u1ea5u hao TSC\u0110 d\u00f9ng cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng; d\u1ecbch v\u1ee5 mua ngo\u00e0i (\u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, fax,…); chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c.<\/span><\/p>\n

      Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c chi ph\u00ed v\u1ec1 l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p (ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p,…); b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p; chi ph\u00ed v\u1eadt li\u1ec7u v\u0103n ph\u00f2ng, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng, kh\u1ea5u hao TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p; ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u1ebf m\u00f4n b\u00e0i; kho\u1ea3n l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i; d\u1ecbch v\u1ee5 mua ngo\u00e0i (\u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, fax, b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n, ch\u00e1y n\u1ed5…); chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c (ti\u1ebfp kh\u00e1ch, h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng…) .<\/span><\/p>\n

      1.2. C\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

      1.3. T\u00e0i kho\u1ea3n 642 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed theo quy \u0111\u1ecbnh. Tu\u1ef3 theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng ng\u00e0nh, t\u1eebng doanh nghi\u1ec7p, t\u00e0i kho\u1ea3n 642 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i chi ph\u00ed nh\u01b0: chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. Trong t\u1eebng lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed nh\u01b0:<\/span><\/p>\n

      a) \u0110\u1ed1i v\u1edbi chi ph\u00ed b\u00e1n h\u00e0ng:<\/span><\/p>\n

      \u00a0– Chi ph\u00ed nh\u00e2n vi\u00ean:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, nh\u00e2n vi\u00ean \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1,… bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n \u0103n gi\u1eefa ca, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p,…<\/span><\/p>\n

      – Chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec: <\/em>Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec xu\u1ea5t d\u00f9ng cho vi\u1ec7c b\u1ea3o qu\u1ea3n, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, nh\u01b0 chi ph\u00ed v\u1eadt li\u1ec7u \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, chi ph\u00ed v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u d\u00f9ng cho b\u1ea3o qu\u1ea3n, b\u1ed1c v\u00e1c, v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 trong qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5, v\u1eadt li\u1ec7u d\u00f9ng cho s\u1eeda ch\u1eefa, b\u1ea3o qu\u1ea3n TSC\u0110,… d\u00f9ng cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<\/span><\/p>\n

      – Chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng: <\/em>Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 nh\u01b0 d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng, ph\u01b0\u01a1ng ti\u1ec7n t\u00ednh to\u00e1n, ph\u01b0\u01a1ng ti\u1ec7n l\u00e0m vi\u1ec7c,…<\/span><\/p>\n

      –<\/em> Chi ph\u00ed kh\u1ea5u hao TSC\u0110: <\/em>Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 \u1edf b\u1ed9 ph\u1eadn b\u1ea3o qu\u1ea3n, b\u00e1n h\u00e0ng, nh\u01b0 nh\u00e0 kho, c\u1eeda h\u00e0ng, b\u1ebfn b\u00e3i, ph\u01b0\u01a1ng ti\u1ec7n b\u1ed1c d\u1ee1, v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n t\u00ednh to\u00e1n, \u0111o l\u01b0\u1eddng, ki\u1ec3m nghi\u1ec7m ch\u1ea5t l\u01b0\u1ee3ng,…<\/span><\/p>\n

      – Chi ph\u00ed b\u1ea3o h\u00e0nh:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1. Ri\u00eang chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp ph\u1ea3n \u00e1nh \u1edf TK 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang\u201d m\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh \u1edf TK n\u00e0y.<\/span><\/p>\n

      – Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho b\u00e1n h\u00e0ng nh\u01b0 chi ph\u00ed thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa TSC\u0110 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho kh\u00e2u b\u00e1n h\u00e0ng, ti\u1ec1n thu\u00ea kho, thu\u00ea b\u00e3i, ti\u1ec1n thu\u00ea b\u1ed1c v\u00e1c, v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111i b\u00e1n, ti\u1ec1n tr\u1ea3 hoa h\u1ed3ng cho \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng, cho \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u,…<\/span><\/p>\n

      \u00a0<\/em>– Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c ph\u00e1t sinh trong kh\u00e2u b\u00e1n h\u00e0ng ngo\u00e0i c\u00e1c chi ph\u00ed n\u00eau tr\u00ean nh\u01b0 chi ph\u00ed ti\u1ebfp kh\u00e1ch \u1edf b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, chi ph\u00ed gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, ch\u00e0o h\u00e0ng, chi ph\u00ed h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng..<\/span><\/p>\n

      b) \u0110\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/span><\/p>\n

      – Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p, nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u1edf c\u00e1c ph\u00f2ng, ban c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      –<\/em> Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m… v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5,… (gi\u00e1 c\u00f3 thu\u1ebf ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/span><\/p>\n

      – Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd (gi\u00e1 c\u00f3 thu\u1ebf ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/span><\/p>\n

      – Chi ph\u00ed kh\u1ea5u hao TSC\u0110:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 d\u00f9ng chung cho doanh nghi\u1ec7p nh\u01b0: Nh\u00e0 c\u1eeda l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c ph\u00f2ng ban, kho t\u00e0ng, v\u1eadt ki\u1ebfn tr\u00fac, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i truy\u1ec1n d\u1eabn, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb qu\u1ea3n l\u00fd d\u00f9ng tr\u00ean v\u0103n ph\u00f2ng,…<\/span><\/p>\n

      –<\/em> Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed nh\u01b0: thu\u1ebf m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t,… v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c.<\/span><\/p>\n

      – Chi ph\u00ed d\u1ef1 ph\u00f2ng:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      –<\/em> Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p; c\u00e1c kho\u1ea3n chi mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf,… (kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110) \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p; ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5.<\/span><\/p>\n

      – Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: <\/em>Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed kh\u00e1c thu\u1ed9c qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p, ngo\u00e0i c\u00e1c chi ph\u00ed n\u00eau tr\u00ean, nh\u01b0: Chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, c\u00f4ng t\u00e1c ph\u00ed, t\u00e0u xe, kho\u1ea3n chi cho lao \u0111\u1ed9ng n\u1eef,…<\/span><\/p>\n

      1.4. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o:<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a th\u00ec ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng.<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m….) th\u00ec k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n).<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng ho\u00e1 (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ec3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i:<\/span><\/p>\n

      + Khi nh\u1eadn h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o cho kh\u00e1ch h\u00e0ng, nh\u00e0 ph\u00e2n ph\u1ed1i ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 h\u00e0ng \u0111\u00e3 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i cho ng\u01b0\u1eddi mua (nh\u01b0 h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9).<\/span><\/p>\n

      + Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ghi nh\u1eadn thu nh\u1eadp kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i.<\/span><\/p>\n

      2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a <\/strong>T<\/strong>\u00e0i kho\u1ea3n 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

      – C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

      – S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span><\/p>\n

      B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

      – C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh;<\/span><\/p>\n

      – Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh v\u00e0o t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 642 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

      T\u00e0i kho\u1ea3n 642 <\/em><\/strong>– Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u00f3 2\u00a0 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

      – T\u00e0i kho\u1ea3n 6421 – Chi ph\u00ed b\u00e1n h\u00e0ng:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed b\u00e1n h\u00e0ng th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh k\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng sang TK 911- X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

      – T\u00e0i kho\u1ea3n 6422 <\/em>– Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 v\u00e0 t\u00ecnh h\u00ecnh k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p sang TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

      \u0110i\u1ec1u 65. T\u00e0i kho\u1ea3n 711 – Thu nh\u1eadp kh\u00e1c<\/strong><\/span><\/h2>\n

      1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

      a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m:<\/span><\/p>\n

      – Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110;<\/span><\/p>\n

      – Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia t\u1eeb BCC cao h\u01a1n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/span><\/p>\n

      – Ch\u00eanh l\u1ec7ch l\u00e3i do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n li\u00ean doanh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n (thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n, thu\u1ebf GTGT, TT\u0110B, BVMT ph\u1ea3i n\u1ed9p nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m);<\/span><\/p>\n

      – Thu ti\u1ec1n ph\u1ea1t do kh\u00e1ch h\u00e0ng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

      – Thu ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a b\u00ean th\u1ee9 ba \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho t\u00e0i s\u1ea3n b\u1ecb t\u1ed5n th\u1ea5t (v\u00ed d\u1ee5 thu ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n \u0111\u1ec1n b\u00f9 di d\u1eddi c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1);<\/span><\/p>\n

      – Thu c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed5;<\/span><\/p>\n

      – Thu c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng c\u1ee7a kh\u00e1ch h\u00e0ng li\u00ean quan \u0111\u1ebfn ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh trong doanh thu (n\u1ebfu c\u00f3);<\/span><\/p>\n

      – Thu nh\u1eadp qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, hi\u1ec7n v\u1eadt c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1eb7ng cho doanh nghi\u1ec7p;<\/span><\/p>\n

      – Gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n n\u00eau tr\u00ean.<\/span><\/p>\n

      b) Khi c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n ph\u1ea3i x\u00e9t b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u1ec3 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n: T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng thu \u0111\u01b0\u1ee3c t\u1eeb b\u00ean mua n\u1eb1m ngo\u00e0i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi b\u00ean mua:<\/span><\/p>\n

      + C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng mua, l\u00e0m gi\u1ea3m kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c kho\u1ea3n thanh to\u00e1n (kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c) tr\u1eeb khi t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan \u0111\u00e3 \u0111\u01b0\u1ee3c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n.<\/span><\/p>\n

      V\u00ed d\u1ee5 khi nh\u00e0 th\u1ea7u thi c\u00f4ng ch\u1eadm ti\u1ebfn \u0111\u1ed9, ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u1ea1t nh\u00e0 th\u1ea7u theo \u0111\u00f3 \u0111\u01b0\u1ee3c quy\u1ec1n thu h\u1ed3i l\u1ea1i m\u1ed9t ph\u1ea7n s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n cho nh\u00e0 th\u1ea7u th\u00ec s\u1ed1 ti\u1ec1n thu h\u1ed3i l\u1ea1i \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n x\u00e2y d\u1ef1ng. Tuy nhi\u00ean n\u1ebfu kho\u1ea3n ti\u1ec1n ph\u1ea1t thu \u0111\u01b0\u1ee3c sau khi t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n th\u00ec kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c ghi v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

      + C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c trong k\u1ef3 ph\u00e1t sinh, v\u00ed d\u1ee5: Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c quy\u1ec1n t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c ph\u1ea1t ng\u01b0\u1eddi b\u00e1n n\u1ebfu giao h\u00e0ng kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng th\u00ec kho\u1ea3n ti\u1ec1n ph\u1ea1t ph\u1ea3i thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c khi ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua v\u1eabn nh\u1eadn h\u00e0ng v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng mua \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 th\u1ef1c ph\u1ea3i thanh to\u00e1n, k\u1ebf to\u00e1n kh\u00f4ng ghi nh\u1eadn kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

      2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 711 – Thu nh\u1eadp kh\u00e1c<\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

      – S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c \u1edf doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

      – Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3 sang t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

      B\u00ean C\u00f3:<\/strong> C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 711 – Thu nh\u1eadp kh\u00e1c kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

      \u0110i\u1ec1u 66. T\u00e0i kho\u1ea3n 811 – Chi ph\u00ed kh\u00e1c<\/strong><\/span><\/h2>\n

      1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

      a) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh do c\u00e1c s\u1ef1 ki\u1ec7n hay c\u00e1c nghi\u1ec7p v\u1ee5 ri\u00eang bi\u1ec7t v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed kh\u00e1c c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1ed3m:<\/span><\/p>\n

      – Chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 (g\u1ed3m c\u1ea3 chi ph\u00ed \u0111\u1ea5u th\u1ea7u ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd). S\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110;<\/span><\/p>\n

      – Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia t\u1eeb BCC nh\u1ecf h\u01a1n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/span><\/p>\n

      – Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u1ecb ph\u00e1 d\u1ee1;<\/span><\/p>\n

      – Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 (n\u1ebfu c\u00f3);<\/span><\/p>\n

      – Ch\u00eanh l\u1ec7ch l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n v\u00e0o\u00a0 c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 \u0111\u1ea7u t\u01b0\u00a0 kh\u00e1c;<\/span><\/p>\n

      – Ti\u1ec1n ph\u1ea1t ph\u1ea3i tr\u1ea3 do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/p>\n

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

      b) C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

      2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 811 – Chi ph\u00ed kh\u00e1c<\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3: <\/strong>C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh.<\/span><\/p>\n

      B\u00ean C\u00f3: <\/strong>Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 v\u00e0o t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 811 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

      \u0110i\u1ec1u 67. T\u00e0i kho\u1ea3n 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/h2>\n

      1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

      a) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

      – T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh trong n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh sau thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

      – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf trong n\u0103m v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

      – H\u00e0ng qu\u00fd, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, n\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p cho n\u0103m \u0111\u00f3, k\u1ebf to\u00e1n ghi nh\u1eadn s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m \u0111\u00f3, k\u1ebf to\u00e1n ph\u1ea3i ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng (ho\u1eb7c gi\u1ea3m) s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu, k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1.<\/span><\/p>\n

      – Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh v\u00e0o t\u00e0i kho\u1ea3n 911 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn sau thu\u1ebf trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

      2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

      – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong n\u0103m;<\/span><\/p>\n

      – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc ph\u1ea3i n\u1ed9p b\u1ed5 sung do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi t\u0103ng chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

      B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

      – S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 ghi nh\u1eadn trong n\u0103m;<\/span><\/p>\n

      – S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c ghi gi\u1ea3m do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m hi\u1ec7n t\u1ea1i;<\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0 trong n\u0103m v\u00e0o t\u00e0i kho\u1ea3n 911 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 821 – \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

      \u0110i\u1ec1u 68. T\u00e0i kho\u1ea3n 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/span><\/h2>\n

      1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

      a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m: K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/span><\/p>\n

      –\u00a0 K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u00e0 tr\u1ecb gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5, gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp, chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, nh\u01b0: chi ph\u00ed kh\u1ea5u hao, chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, chi ph\u00ed cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0), chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

      – K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

      – K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c v\u00e0 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

      b) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng (ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn, ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh…). Trong t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 th\u1ec3 c\u1ea7n h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m, t\u1eebng ng\u00e0nh h\u00e0ng, t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5.<\/span><\/p>\n

      c) C\u00e1c kho\u1ea3n doanh thu v\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 s\u1ed1 doanh thu thu\u1ea7n v\u00e0 thu nh\u1eadp thu\u1ea7n.<\/span><\/p>\n

      2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/span><\/p>\n

      B\u00ean N\u1ee3: <\/strong><\/span><\/p>\n

      – Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n;<\/span><\/p>\n

      – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 chi ph\u00ed kh\u00e1c;<\/span><\/p>\n

      – Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n l\u00e3i.<\/span><\/p>\n

      B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

      – Doanh thu thu\u1ea7n v\u1ec1 s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3;<\/span><\/p>\n

      – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 kho\u1ea3n k\u1ebft chuy\u1ec3n gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n

      – K\u1ebft chuy\u1ec3n l\u1ed7.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 911 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

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

      CH\u01af\u01a0NG III<\/strong><\/span><\/h1>\n

      B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/span><\/h1>\n

      M\u1ee4C 1<\/strong><\/span><\/h1>\n

      QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/h1>\n

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

      \u0110i\u1ec1u 69. M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

      1.B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00f9ng \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p, c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc v\u00e0 nhu c\u1ea7u h\u1eefu \u00edch c\u1ee7a nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i cung c\u1ea5p nh\u1eefng th\u00f4ng tin c\u1ee7a m\u1ed9t doanh nghi\u1ec7p v\u1ec1:<\/span><\/p>\n

      a) T\u00e0i s\u1ea3n;<\/span><\/p>\n

      b) N\u1ee3 ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

      c) V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

      d) Doanh thu, thu nh\u1eadp kh\u00e1c, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 chi ph\u00ed kh\u00e1c;<\/span><\/p>\n

      \u0111) L\u00e3i, l\u1ed7 v\u00e0 ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

      2. Ngo\u00e0i c\u00e1c th\u00f4ng tin n\u00e0y, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i cung c\u1ea5p c\u00e1c th\u00f4ng tin kh\u00e1c trong \u201cB\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d nh\u1eb1m gi\u1ea3i tr\u00ecnh th\u00eam v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      \u0110i\u1ec1u 70. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 ch\u1eef k\u00fd tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

      1. \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m:<\/span><\/p>\n

      H\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf trong c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n

      2. Vi\u1ec7c k\u00fd B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng t\u1ef1 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 thu\u00ea \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 thu\u1ed9c c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i k\u00fd v\u00e0 ghi r\u00f5 s\u1ed1 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u00ean \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

      \u00a0\u0110i\u1ec1u 71. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/h2>\n

      1. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c bao g\u1ed3m:<\/span><\/p>\n

      2. a) B\u00e1o c\u00e1o b\u1eaft bu\u1ed9c:<\/span><\/p>\n\n\n\n\n\n
      – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B01a – DNN<\/span><\/td>\n<\/tr>\n
      – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\nM\u1eabu s\u1ed1 B02 – DNN<\/span><\/td>\n<\/tr>\n
      – B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B09 – DNN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo M\u1eabu s\u1ed1 B01b – DNN thay cho M\u1eabu s\u1ed1 B01a – DNN.<\/span><\/p>\n

      B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1eedi cho c\u01a1 quan thu\u1ebf ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi th\u00eam B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n (M\u1eabu s\u1ed1 F01 – DNN).<\/span><\/p>\n

      b) B\u00e1o c\u00e1o kh\u00f4ng b\u1eaft bu\u1ed9c m\u00e0 khuy\u1ebfn kh\u00edch l\u1eadp:<\/span><\/p>\n\n\n\n
      – B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/td>\nM\u1eabu s\u1ed1 B03 – DNN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      3. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c bao g\u1ed3m:<\/span><\/p>\n

      a) B\u00e1o c\u00e1o b\u1eaft bu\u1ed9c:<\/span><\/p>\n\n\n\n\n\n
      – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B01 – DNNKLT<\/span><\/td>\n<\/tr>\n
      – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\nM\u1eabu s\u1ed1 B02 – DNN<\/span><\/td>\n<\/tr>\n
      – B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B09 – DNNKLT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      b) B\u00e1o c\u00e1o kh\u00f4ng b\u1eaft bu\u1ed9c m\u00e0 khuy\u1ebfn kh\u00edch l\u1eadp:<\/span><\/p>\n\n\n\n
      – B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/td>\nM\u1eabu s\u1ed1 B03 – DNN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      3. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf bao g\u1ed3m:<\/span><\/p>\n\n\n\n\n\n
      – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B01 – DNSN<\/span><\/td>\n<\/tr>\n
      – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\nM\u1eabu s\u1ed1 B02 – DNSN<\/span><\/td>\n<\/tr>\n
      – B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B09 – DNSN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh. Trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng, n\u1ebfu th\u1ea5y c\u1ea7n thi\u1ebft, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

      Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp th\u00eam c\u00e1c b\u00e1o c\u00e1o kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

      4. N\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau trong t\u1eebng b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/p>\n

      \u0110i\u1ec1u 72. Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi th\u00f4ng tin tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

      1. Th\u00f4ng tin tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, kh\u00e1ch quan, kh\u00f4ng c\u00f3 sai s\u00f3t \u0111\u1ec3 ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      – Th\u00f4ng tin \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ea7y \u0111\u1ee7 khi bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t, h\u00ecnh th\u1ee9c v\u00e0 r\u1ee7i ro c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c, vi\u1ec7c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 c\u00f2n ph\u1ea3i m\u00f4 t\u1ea3 th\u00eam c\u00e1c th\u00f4ng tin v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, c\u00e1c y\u1ebfu t\u1ed1 v\u00e0 t\u00ecnh hu\u1ed1ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n m\u1ee5c.<\/span><\/p>\n

      – Tr\u00ecnh b\u00e0y kh\u00e1ch quan l\u00e0 kh\u00f4ng thi\u00ean v\u1ecb khi l\u1ef1a ch\u1ecdn ho\u1eb7c m\u00f4 t\u1ea3 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh. Tr\u00ecnh b\u00e0y kh\u00e1ch quan ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh trung l\u1eadp, kh\u00f4ng ch\u00fa tr\u1ecdng, nh\u1ea5n m\u1ea1nh ho\u1eb7c gi\u1ea3m nh\u1eb9 c\u0169ng nh\u01b0 c\u00f3 c\u00e1c thao t\u00e1c kh\u00e1c l\u00e0m thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh l\u00e0 c\u00f3 l\u1ee3i ho\u1eb7c kh\u00f4ng c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      – Kh\u00f4ng sai s\u00f3t c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 b\u1ecf s\u00f3t trong vi\u1ec7c m\u00f4 t\u1ea3 hi\u1ec7n t\u01b0\u1ee3ng v\u00e0 kh\u00f4ng c\u00f3 sai s\u00f3t trong qu\u00e1 tr\u00ecnh cung c\u1ea5p c\u00e1c th\u00f4ng tin b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng. Kh\u00f4ng sai s\u00f3t kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 ho\u00e0n to\u00e0n ch\u00ednh x\u00e1c trong t\u1ea5t c\u1ea3 c\u00e1c kh\u00eda c\u1ea1nh, v\u00ed d\u1ee5, vi\u1ec7c \u01b0\u1edbc t\u00ednh c\u00e1c lo\u1ea1i gi\u00e1 c\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb kh\u00f4ng quan s\u00e1t \u0111\u01b0\u1ee3c kh\u00f3 x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u00ednh x\u00e1c hay kh\u00f4ng ch\u00ednh x\u00e1c. Vi\u1ec7c tr\u00ecnh b\u00e0y m\u1ed9t \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c coi l\u00e0 trung th\u1ef1c n\u1ebfu gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 r\u00f5 r\u00e0ng, b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1c h\u1ea1n ch\u1ebf c\u1ee7a qu\u00e1 tr\u00ecnh \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch v\u00e0 kh\u00f4ng c\u00f3 sai s\u00f3t trong vi\u1ec7c l\u1ef1a ch\u1ecdn s\u1ed1 li\u1ec7u ph\u00f9 h\u1ee3p trong qu\u00e1 tr\u00ecnh \u01b0\u1edbc t\u00ednh.<\/span><\/p>\n

      Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i th\u00edch h\u1ee3p \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1 \u0111o\u00e1n, ph\u00e2n t\u00edch v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/span><\/p>\n

      2. Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu. Th\u00f4ng tin \u0111\u01b0\u00ad\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu trong tr\u01b0\u00ad\u1eddng h\u1ee3p n\u1ebfu thi\u1ebfu th\u00f4ng tin\u00a0ho\u1eb7c th\u00f4ng tin thi\u1ebfu ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o. T\u00ednh tr\u1ecdng y\u1ebfu d\u1ef1a v\u00e0o b\u1ea3n ch\u1ea5t v\u00e0 \u0111\u1ed9 l\u1edbn, ho\u1eb7c c\u1ea3 hai, c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb c\u1ee5 th\u1ec3.<\/span><\/p>\n

      3. Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng, k\u1ecbp th\u1eddi v\u00e0 d\u1ec5 hi\u1ec3u.<\/span><\/p>\n

      4. Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n; So s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u1edbi nhau.<\/span><\/p>\n

      C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau theo nguy\u00ean t\u1eafc li\u00ean t\u1ee5c trong m\u1ed7i ph\u1ea7n.<\/span><\/p>\n

      \u0110i\u1ec1u 73<\/strong>. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/strong><\/span><\/h2>\n

      1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u00f3 (t\u00f4n tr\u1ecdng b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c).<\/span><\/p>\n

      2. T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i; N\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n.<\/span><\/p>\n

      3. Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n ho\u1eb7c tr\u00ecnh b\u00e0y th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n. Ri\u00eang B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/span><\/p>\n

      4. Tr\u01b0\u1eddng h\u1ee3p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh tr\u00ecnh b\u00e0y th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n:<\/span><\/p>\n

      Tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n m\u1ee5c T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, tu\u1ef3 theo th\u1eddi h\u1ea1n c\u1ee7a chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

      a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng trong v\u00f2ng 12 th\u00e1ng, th\u00ec T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

      – T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng t\u1edbi k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i ng\u1eafn h\u1ea1n;<\/span><\/p>\n

      – T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i d\u00e0i h\u1ea1n.<\/span><\/p>\n

      b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng d\u00e0i h\u01a1n 12 th\u00e1ng th\u00ec T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

      – T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n trong v\u00f2ng m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i ng\u1eafn h\u1ea1n;<\/span><\/p>\n

      – T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n trong th\u1eddi gian d\u00e0i h\u01a1n m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i d\u00e0i h\u1ea1n.<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5 \u0111\u1eb7c \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng, th\u1eddi gian b\u00ecnh qu\u00e2n c\u1ee7a chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng, c\u00e1c b\u1eb1ng ch\u1ee9ng v\u1ec1 chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c m\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

      c) \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p do t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u1ec3 d\u1ef1a v\u00e0o chu k\u1ef3 kinh doanh \u0111\u1ec3 ph\u00e2n bi\u1ec7t gi\u1eefa ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, th\u00ec c\u00e1c T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 \u0111i\u1ec3m a m\u1ee5c n\u00e0y.<\/span><\/p>\n

      5. T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t. Ch\u1ec9 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb khi t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u00f9ng lo\u1ea1i.<\/span><\/p>\n

      6. C\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed v\u00e0 lu\u1ed3ng ti\u1ec1n c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. C\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u00f3 sai s\u00f3t l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 b\u1eb1ng c\u00e1ch b\u00e1o c\u00e1o l\u1ea1i tr\u00ean c\u1ed9t th\u00f4ng tin so s\u00e1nh, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 b\u00e1o c\u00e1o. Ri\u00eang doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/p>\n

      \u0110i\u1ec1u 74. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/strong><\/span><\/h2>\n

      1. Khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i xem x\u00e9t gi\u1ea3 \u0111\u1ecbnh v\u1ec1 s\u1ef1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. Doanh nghi\u1ec7p b\u1ecb coi l\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c n\u1ebfu h\u1ebft th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 xin gia h\u1ea1n ho\u1ea1t \u0111\u1ed9ng, b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng (ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n c\u1ee5 th\u1ec3 g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n) trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng h\u01a1n 12 th\u00e1ng th\u00ec kh\u00f4ng qu\u00e1 m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

      2. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/p>\n

      – Vi\u1ec7c thay \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p, thay \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, v\u00ed d\u1ee5 chuy\u1ec3n m\u1ed9t c\u00f4ng ty TNHH th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i;<\/span><\/p>\n

      – Vi\u1ec7c chuy\u1ec3n m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00e0nh m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i (v\u00ed d\u1ee5 chuy\u1ec3n m\u1ed9t c\u00f4ng ty con th\u00e0nh m\u1ed9t chi nh\u00e1nh ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/p>\n

      3. Khi kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tr\u00ecnh b\u00e0y \u0111\u1ee7 c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ghi r\u00f5 l\u00e0:<\/span><\/p>\n

      – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo M\u1eabu B01 – DNNKLT;<\/span><\/p>\n

      – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo m\u1eabu B02 – DNN v\u00e0 B03 – DNN \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c;<\/span><\/p>\n

      – Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo M\u1eabu B09 – DNNKLT.<\/span><\/p>\n

      4. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3 \u0111\u1ecbnh v\u1ec1 s\u1ef1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n m\u00e0 tr\u00ecnh b\u00e0y theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/span><\/p>\n

      5. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3 \u0111\u1ecbnh v\u1ec1 s\u1ef1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u1ed9t b\u00ean th\u1ee9 ba k\u1ebf th\u1eeba quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ho\u1eb7c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch. Doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

      5.1. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ebfu b\u00ean th\u1ee9 ba k\u1ebf th\u1eeba quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ho\u1eb7c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

      a) Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t \u0111\u01a1n v\u1ecb s\u00e1p nh\u1eadp v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, n\u1ebfu \u0111\u01a1n v\u1ecb nh\u1eadn s\u00e1p nh\u1eadp cam k\u1ebft k\u1ebf th\u1eeba m\u1ecdi quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb s\u00e1p nh\u1eadp theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch;<\/span><\/p>\n

      b) Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t \u0111\u01a1n v\u1ecb chia th\u00e0nh c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c, n\u1ebfu \u0111\u01a1n v\u1ecb sau khi chia cam k\u1ebft k\u1ebf th\u1eeba m\u1ecdi quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb chia theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch;<\/span><\/p>\n

      c) T\u1eebng kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean kh\u00e1c cam k\u1ebft, b\u1ea3o l\u00e3nh thu h\u1ed3i cho \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 vi\u1ec7c thu h\u1ed3i di\u1ec5n ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb ch\u00ednh th\u1ee9c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

      d) T\u1eebng kho\u1ea3n m\u1ee5c n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean th\u1ee9 ba cam k\u1ebft, b\u1ea3o l\u00e3nh thanh to\u00e1n cho \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3 v\u00e0 \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3 ch\u1ec9 c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n l\u1ea1i cho b\u00ean th\u1ee9 ba \u0111\u00f3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch;<\/span><\/p>\n

      5.2. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

      (a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n:<\/span><\/p>\n

      – H\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/span><\/p>\n

      – TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (l\u00e0 gi\u00e1 thanh l\u00fd tr\u1eeb c\u00e1c chi ph\u00ed thanh l\u00fd \u01b0\u1edbc t\u00ednh). \u0110\u1ed1i v\u1edbi TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh n\u1ebfu c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1eaft bu\u1ed9c ph\u1ea3i mua l\u1ea1i th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u01b0\u01a1ng t\u1ef1 nh\u01b0 TSC\u0110 c\u1ee7a doanh nghi\u1ec7p, n\u1ebfu \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i cho b\u00ean cho thu\u00ea th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i theo s\u1ed1 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u00f2n ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea;<\/span><\/p>\n

      – Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (l\u00e0 gi\u00e1 thanh l\u00fd tr\u1eeb chi ph\u00ed thanh l\u00fd \u01b0\u1edbc t\u00ednh);<\/span><\/p>\n

      – Ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft ho\u1eb7c ch\u1ee9ng kho\u00e1n tr\u00ean s\u00e0n UPCOM \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda c\u1ee7a phi\u00ean giao d\u1ecbch t\u1ea1i ng\u00e0y b\u00e1o c\u00e1o (ho\u1eb7c phi\u00ean tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u1ebfu th\u1ecb tr\u01b0\u1eddng kh\u00f4ng giao d\u1ecbch v\u00e0o ng\u00e0y b\u00e1o c\u00e1o);<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (gi\u00e1 c\u00f3 th\u1ec3 b\u00e1n tr\u1eeb chi ph\u00ed b\u00e1n \u01b0\u1edbc t\u00ednh);<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo s\u1ed1 th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 thu h\u1ed3i.<\/span><\/p>\n

      b) \u0110\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3: Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 s\u1ed1 ph\u1ea3i tr\u1ea3 th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i theo s\u1ed1 th\u1ecfa thu\u1eadn. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

      – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ti\u1ec1n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 tr\u1ea3 tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

      – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/span><\/p>\n

      – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 mua (c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp) ho\u1eb7c gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t h\u00e0ng t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/span><\/p>\n

      – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 mua (c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp) ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

      c) C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o nh\u01b0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/p>\n

      6. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/p>\n

      a) Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ho\u1eb7c \u0111\u00e1nh gi\u00e1 t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n, kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng tr\u00ean TK 229 – \u201cD\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n\u201d;<\/span><\/p>\n

      b) Vi\u1ec7c t\u00ednh kh\u1ea5u hao ho\u1eb7c ghi nh\u1eadn t\u1ed5n th\u1ea5t c\u1ee7a TSC\u0110, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n, kh\u00f4ng s\u1eed d\u1ee5ng TK 214 \u0111\u1ec3 ph\u1ea3n \u00e1nh hao m\u00f2n l\u0169y k\u1ebf.<\/span><\/p>\n

      7. Khi gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh sau:<\/span><\/p>\n

      – Th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n l\u1ed7 d\u1ef1 ki\u1ebfn ph\u00e1t sinh trong t\u01b0\u01a1ng lai n\u1ebfu kh\u1ea3 n\u0103ng ph\u00e1t sinh kho\u1ea3n l\u1ed7 l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady; Ghi nh\u1eadn ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u (nh\u01b0 bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a nh\u00e0 th\u1ea7u..) nh\u01b0ng ch\u1eafc ch\u1eafn ph\u1ea3i thanh to\u00e1n;<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111ang ph\u1ea3n \u00e1nh lu\u1ef9 k\u1ebf tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (nh\u01b0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam), doanh nghi\u1ec7p k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7);<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft nh\u01b0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb h\u1ee3p nh\u1ea5t kinh doanh kh\u00f4ng d\u1eabn \u0111\u1ebfn quan h\u1ec7 c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 xu\u1ea5t d\u00f9ng, chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed trong giai \u0111o\u1ea1n tri\u1ec3n khai\u2026 \u0111\u01b0\u1ee3c ghi gi\u1ea3m to\u00e0n b\u1ed9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3. Ri\u00eang chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n, tr\u1ea3 tr\u01b0\u1edbc l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian tr\u1ea3 tr\u01b0\u1edbc th\u1ef1c t\u1ebf c\u00f2n l\u1ea1i cho \u0111\u1ebfn khi ch\u00ednh th\u1ee9c d\u1eebng ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch l\u00e3i, l\u1ed7 khi \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed kh\u00e1c t\u00f9y t\u1eebng kho\u1ea3n m\u1ee5c c\u1ee5 th\u1ec3 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c ghi nh\u1eadn c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/p>\n

      8. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3 \u0111\u1ecbnh v\u1ec1 s\u1ef1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft v\u1ec1 kh\u1ea3 n\u0103ng t\u1ea1o ti\u1ec1n v\u00e0 thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cho c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 gi\u1ea3i th\u00edch l\u00fd do v\u1ec1 s\u1ef1 kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa th\u00f4ng tin c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o v\u00e0 th\u00f4ng tin k\u1ef3 so s\u00e1nh, c\u1ee5 th\u1ec3:<\/span><\/p>\n

      – S\u1ed1 ti\u1ec1n c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n, thu h\u1ed3i n\u1ee3 ph\u1ea3i thu;<\/span><\/p>\n

      – Kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean, nh\u01b0 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, tr\u1ea3 n\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1ea3 n\u1ee3 vay, n\u1ee3 nh\u00e0 cung c\u1ea5p;<\/span><\/p>\n

      – Kh\u1ea3 n\u0103ng thanh to\u00e1n cho ch\u1ee7 s\u1edf h\u1eefu, \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u1ea7n c\u00f4ng b\u1ed1 r\u00f5 kh\u1ea3 n\u0103ng m\u1ed7i c\u1ed5 phi\u1ebfu s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c bao nhi\u00eau ti\u1ec1n;<\/span><\/p>\n

      – Th\u1eddi gian ti\u1ebfn h\u00e0nh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

      – L\u00fd do kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c th\u00f4ng tin k\u1ef3 b\u00e1o c\u00e1o v\u00e0 k\u1ef3 so s\u00e1nh: Do k\u1ef3 tr\u01b0\u1edbc doanh nghi\u1ec7p tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. Do doanh nghi\u1ec7p chu\u1ea9n b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (ghi r\u00f5 t\u00ean c\u01a1 quan, s\u1ed1 quy\u1ebft \u0111\u1ecbnh) ho\u1eb7c do Ban gi\u00e1m \u0111\u1ed1c c\u00f3 d\u1ef1 \u0111\u1ecbnh theo v\u0103n b\u1ea3n (s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m) n\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n kh\u00e1c.<\/span><\/p>\n

      \u0110i\u1ec1u 75. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

      Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n, v\u00ed d\u1ee5 \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

      1. Vi\u1ec7c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp ri\u00eang B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho giai \u0111o\u1ea1n gi\u1eefa 2 k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u0169 v\u00e0 n\u0103m t\u00e0i ch\u00ednh m\u1edbi.<\/span><\/p>\n

      V\u00ed d\u1ee5: Doanh nghi\u1ec7p c\u00f3 k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2014 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. N\u0103m 2015, doanh nghi\u1ec7p chuy\u1ec3n sang \u00e1p d\u1ee5ng k\u1ef3 k\u1ebf to\u00e1n n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb 1\/4 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn 31\/3 n\u0103m sau th\u00ec doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho giai \u0111o\u1ea1n t\u1eeb 1\/1\/2015 \u0111\u1ebfn 31\/3\/2015.<\/span><\/p>\n

      2. \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh: To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n m\u1edbi v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/span><\/p>\n

      3. \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: S\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d, c\u1ed9t \u201ck\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u1ee7a 12 th\u00e1ng tr\u01b0\u1edbc t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

      V\u00ed d\u1ee5: Ti\u1ebfp theo v\u00ed d\u1ee5 tr\u00ean, khi tr\u00ecnh b\u00e0y c\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1\/4\/2015 v\u00e0 k\u1ebft th\u00fac ng\u00e0y 31\/3\/2016, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u1ee7a giai \u0111o\u1ea1n t\u1eeb 1\/4\/2014 \u0111\u1ebfn 31\/3\/2015.<\/span><\/p>\n

      \u0110i\u1ec1u 76. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

      Khi chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Trong k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean sau khi chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p ph\u1ea3i ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

      1. \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi.<\/span><\/p>\n

      2. \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh: To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ebf th\u1eeba c\u1ee7a doanh nghi\u1ec7p c\u0169 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a doanh nghi\u1ec7p m\u1edbi v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/span><\/p>\n

      3. \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: S\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d, c\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d c\u1ee7a B\u00e1o c\u00e1o k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 l\u00fd do d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201ck\u1ef3 tr\u01b0\u1edbc\u201d kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201ck\u1ef3 n\u00e0y\u201d (n\u1ebfu c\u00f3).<\/span><\/p>\n

      \u0110i\u1ec1u 77. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

      1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia, b\u1ecb t\u00e1ch, h\u1ee3p nh\u1ea5t th\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n cho k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: To\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia, b\u1ecb t\u00e1ch, h\u1ee3p nh\u1ea5t chuy\u1ec3n sang \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ph\u00e1t sinh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh: C\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u v\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 v\u1ea5n \u0111\u1ec1 n\u00e0y trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: Ch\u1ec9 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1ecb chia, b\u1ecb t\u00e1ch, h\u1ee3p nh\u1ea5t \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o v\u00e0o c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u v\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 v\u1ea5n \u0111\u1ec1 n\u00e0y trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      2. Khi s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: To\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ph\u00e1t sinh trong k\u1ef3 c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn s\u00e1p nh\u1eadp. S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp v\u1eabn gi\u1eef nguy\u00ean.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh: To\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb s\u00e1p nh\u1eadp chuy\u1ec3n sang \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp. C\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp v\u1eabn gi\u1eef nguy\u00ean.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: To\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn s\u00e1p nh\u1eadp v\u00e0 ph\u1ea3i thuy\u1ebft minh trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      \u00a0\u0110i\u1ec1u 78. \u0110\u1ed3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Vi\u1ec7t Nam <\/span><\/strong><\/span><\/h2>\n

      1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ra \u0110\u1ed3ng Vi\u1ec7t Nam v\u00e0 khi c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Vi\u1ec7t Nam th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n

      2. Ph\u01b0\u01a1ng ph\u00e1p chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u1ec3 c\u00f4ng b\u1ed1 th\u00f4ng tin ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc:<\/span><\/p>\n

      a) Khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

      – T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch;<\/span><\/p>\n

      – V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (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) \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y g\u00f3p v\u1ed1n;<\/span><\/p>\n

      – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, c\u00e1c qu\u1ef9 tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam b\u1eb1ng c\u00e1ch t\u00ednh to\u00e1n theo c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

      – L\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c \u0111\u00e3 tr\u1ea3 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y ph\u1ea3i tr\u1ea3 l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c;<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch ho\u1eb7c t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh n\u0103m (tr\u01b0\u1eddng h\u1ee3p n\u1ebfu t\u1ef7 gi\u00e1 trung b\u00ecnh x\u1ea5p x\u1ec9 v\u1edbi t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf).<\/span><\/p>\n

      b) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean ch\u1ec9 ti\u00eau \u201cCh\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\u201d – Thu\u1ed9c ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

      \u0110i\u1ec1u 79. Nguy\u00ean t\u1eafc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

      1. Khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, t\u1ea1i k\u1ef3 \u0111\u1ea7u ti\u00ean k\u1ec3 t\u1eeb khi thay \u0111\u1ed5i, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 s\u1ed5 k\u1ebf to\u00e1n sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n m\u1edbi theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n.<\/span><\/p>\n

      2. Khi tr\u00ecnh b\u00e0y th\u00f4ng tin so s\u00e1nh (c\u1ed9t k\u1ef3 tr\u01b0\u1edbc) tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a k\u1ef3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi k\u1ef3 thay \u0111\u1ed5i.<\/span><\/p>\n

      3. Khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00fd do thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n v\u00e0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do vi\u1ec7c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n.<\/span><\/p>\n

      \u0110i\u1ec1u 80. Tr\u00e1ch nhi\u1ec7m, th\u1eddi h\u1ea1n l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

      1. Tr\u00e1ch nhi\u1ec7m, th\u1eddi h\u1ea1n l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n

      a) T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh cho c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh.<\/span><\/p>\n

      b) Ngo\u00e0i vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng th\u00e1ng, qu\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      2. N\u01a1i nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

      C\u00e1c doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho c\u01a1 quan thu\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan Th\u1ed1ng k\u00ea.<\/span><\/p>\n

      C\u00e1c doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i) c\u00f3 tr\u1ee5 s\u1edf n\u1eb1m trong khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng nghi\u1ec7p, khu c\u00f4ng ngh\u1ec7 cao th\u00ec ngo\u00e0i vi\u1ec7c n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho c\u00e1c c\u01a1 quan theo quy \u0111\u1ecbnh (C\u01a1 quan thu\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan th\u1ed1ng k\u00ea) c\u00f2n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho Ban qu\u1ea3n l\u00fd khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng nghi\u1ec7p, khu c\u00f4ng ngh\u1ec7 cao n\u1ebfu \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/p>\n

      M\u1ee4C 2<\/strong><\/span><\/h2>\n

      N\u1ed8I DUNG V\u00c0 PH\u01af\u01a0NG PH\u00c1P L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH C\u1ee6A DOANH NGHI\u1ec6P NH\u1ece V\u00c0 V\u1eeaA<\/strong><\/span><\/h2>\n

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

      \u00a0\u0110i\u1ec1u 81. H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/h2>\n

      1. Nh\u1eefng th\u00f4ng tin chung v\u1ec1 doanh nghi\u1ec7p<\/span><\/p>\n

      Trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin chung sau:<\/span><\/p>\n

      – T\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

      – Ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

      – Ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

      – \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n;<\/span><\/p>\n

      – \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      2. L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/strong><\/span><\/p>\n

      2.1. C\u01a1 s\u1edf l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/em><\/strong><\/span><\/p>\n

      – C\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

      – C\u0103n c\u1ee9 v\u00e0o s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft;<\/span><\/p>\n

      – C\u0103n c\u1ee9 v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc (\u0111\u1ec3 tr\u00ecnh b\u00e0y c\u1ed9t \u0111\u1ea7u n\u0103m).<\/span><\/p>\n

      2.2. <\/em><\/strong>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 c\u1ee7a doanh nghi\u1ec7p <\/em><\/strong><\/span><\/p>\n

      2.2.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (xem m\u1eabu B01a – DNN)<\/em><\/strong><\/span><\/p>\n

      a) T\u00e0i s\u1ea3n<\/em><\/strong><\/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><\/p>\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 t\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 (M\u00e3 s\u1ed1 120)<\/em><\/strong><\/span><\/p>\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 (sau khi \u0111\u00e3 tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh) c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, 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 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n

      C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \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 \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) v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho vay \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu kh\u00e1c\u201d (M\u00e3 s\u1ed1 134).<\/span><\/p>\n

      M\u00e3 s\u1ed1 120 = M\u00e3 s\u1ed1 121+ M\u00e3 s\u1ed1 122 + M\u00e3 s\u1ed1 123 + M\u00e3 s\u1ed1 124.<\/span><\/p>\n

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

      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

      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 121.<\/span><\/p>\n

      + \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (M\u00e3 s\u1ed1 122)<\/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 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), v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho vay \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu kh\u00e1c\u201d (M\u00e3 s\u1ed1 134).<\/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

      + \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (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 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

      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 228.<\/span><\/p>\n

      +\u00a0 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 124)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 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.<\/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 2291, 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 (…).<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n ph\u1ea3i thu (M\u00e3 s\u1ed1 130)<\/em><\/strong><\/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\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ph\u1ea3i thu 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\u00a0 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/span><\/p>\n

      M\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 + M\u00e3 s\u1ed1 136.<\/span><\/p>\n

      + Ph\u1ea3i thu 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 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 (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 nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 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 133)<\/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. 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 317) ho\u1eb7c ch\u1ec9 ti\u00eau “V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu” (M\u00e3 s\u1ed1 411) 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 kh\u00e1c (M\u00e3 s\u1ed1 134)<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c ngo\u00e0i ph\u1ea3i thu v\u1ec1 v\u1ed1n kinh doanh; ph\u1ea3i thu v\u1ec1 cho vay, ph\u1ea3i thu v\u1ec1 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 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 kh\u00e1c trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i tr\u1ea3 kh\u00e1c\u201d (M\u00e3 s\u1ed1 315) 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 (ph\u1ea3i thu v\u1ec1 cho vay), 1368, 1386, 1388, 334, 338, 141.<\/span><\/p>\n

      + T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd (M\u00e3 s\u1ed1 135)<\/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.<\/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 TK 1381.<\/span><\/p>\n

      + D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i (M\u00e3 s\u1ed1 136)<\/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 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 c\u1ee7a TK 2293 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

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

      L\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) t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

      M\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

      Ch\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 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 c\u00e1c TK 151, 152, 153, 154, 155, 156, 157.<\/span><\/p>\n

      + 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 c\u1ed1 \u0111\u1ecbnh (M\u00e3 s\u1ed1 150)<\/em><\/strong><\/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 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 150 = M\u00e3 s\u1ed1 151 + M\u00e3 s\u1ed1 152.<\/span><\/p>\n

      +<\/em><\/strong> Nguy\u00ean gi\u00e1 (M\u00e3 s\u1ed1 151)<\/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

      +<\/em><\/strong> Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 152)<\/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 160)<\/em><\/strong><\/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 160 = M\u00e3 s\u1ed1 161 + M\u00e3 s\u1ed1 162.<\/span><\/p>\n

      + Nguy\u00ean gi\u00e1 (M\u00e3 s\u1ed1 161)<\/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 162)<\/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

      – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (M\u00e3 s\u1ed1 170)<\/em><\/strong><\/span><\/p>\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 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 241.<\/span><\/p>\n

      – T\u00e0i s\u1ea3n kh\u00e1c (M\u00e3 s\u1ed1 180)<\/em><\/strong><\/span><\/p>\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 kh\u00e1c 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 kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

      M\u00e3 s\u1ed1 180 = M\u00e3 s\u1ed1 181 + M\u00e3 s\u1ed1 182.<\/span><\/p>\n

      + Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (M\u00e3 s\u1ed1 181)<\/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 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 \u201cThu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u201d c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 133.<\/span><\/p>\n

      + T\u00e0i s\u1ea3n kh\u00e1c (M\u00e3 s\u1ed1 182)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c n\u1ed9p th\u1eeba cho Nh\u00e0 n\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 N\u1ee3 chi ti\u1ebft c\u00e1c TK 242, 333.<\/span><\/p>\n

      \u00a0– T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n (M\u00e3 s\u1ed1 200)<\/em><\/strong><\/span><\/p>\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.<\/span><\/p>\n

      M\u00e3 s\u1ed1 200 = 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 + M\u00e3 s\u1ed1 160 + M\u00e3 s\u1ed1 170 + M\u00e3 s\u1ed1 180.<\/span><\/p>\n

      b) N\u1ee3 ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 300)<\/em><\/strong><\/span><\/p>\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. \u00a0\u00a0\u00a0\u00a0 M\u00e3 s\u1ed1 300 = M\u00e3 s\u1ed1 311 + M\u00e3 s\u1ed1 312 + M\u00e3 s\u1ed1 313 + M\u00e3 s\u1ed1 314 + M\u00e3 s\u1ed1 315 + M\u00e3 s\u1ed1 316 + M\u00e3 s\u1ed1 317 + M\u00e3 s\u1ed1 318 + M\u00e3 s\u1ed1 319 + M\u00e3 s\u1ed1 320<\/span><\/p>\n

      + Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n (M\u00e3 s\u1ed1 311)<\/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 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 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 (M\u00e3 s\u1ed1 312)<\/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 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p 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\u00a0 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 313)<\/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.<\/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 333.<\/span><\/p>\n

      + Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 314)<\/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. 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 kh\u00e1c (M\u00e3 s\u1ed1 315)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, 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 v\u1ec1 v\u1ed1n kinh doanh, 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, doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\u2026<\/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 tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c 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 kh\u00e1c trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu kh\u00e1c\u201d (M\u00e3 s\u1ed1 134) 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 (M\u00e3 s\u1ed1 316)<\/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, 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 k\u1ec3 c\u1ea3 kho\u1ea3n vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 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, 4111 (c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3).<\/span><\/p>\n

      + Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh (M\u00e3 s\u1ed1 317)<\/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 411).<\/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

      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 3361. 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\u00a0 133) 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

      + D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 318)<\/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 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 c\u1ee7a TK 352.<\/span><\/p>\n

      + Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (M\u00e3 s\u1ed1 319)<\/em><\/span><\/p>\n

      Ch\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

      +<\/em><\/strong> Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (M\u00e3 s\u1ed1 320)<\/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

      c) V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 400)<\/em><\/strong><\/span><\/p>\n

      \u00a0<\/strong>L\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 ch\u1ee7 s\u1edf h\u1eefu, l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, c\u1ed5 phi\u1ebfu qu\u1ef9, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n

      M\u00e3 s\u1ed1 400 = 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<\/span><\/p>\n

      – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 411)<\/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\u1ed1n kinh doanh \u0111\u01b0\u1ee3c c\u1ea5p 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 412)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n \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 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 413)<\/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 414)<\/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 415)<\/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 416)<\/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. 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 417)<\/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. 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 500)<\/em><\/strong><\/span><\/p>\n

      L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p 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. M\u00e3 s\u1ed1 500 = M\u00e3 s\u1ed1 300 + M\u00e3 s\u1ed1 400.<\/span><\/p>\n\n\n\n
      Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng T\u00e0i s\u1ea3nM\u00e3 s\u1ed1 200\u201d<\/span><\/td>\n=<\/span><\/td>\nCh\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng Ngu\u1ed3n v\u1ed1nM\u00e3 s\u1ed1 500\u201d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      2.<\/em><\/strong>2.<\/em><\/strong>2<\/em><\/strong>. <\/em><\/strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (Xem m\u1eabu B01<\/em><\/strong>b<\/em><\/strong> – DNN)<\/em><\/strong><\/span><\/p>\n

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

      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

      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 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><\/p>\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

      M\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

      + 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><\/p>\n

      L\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

      M\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

      Ch\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

      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 c\u00e1c TK 151, 152, 153, 154, 155, 156, 157.<\/span><\/p>\n

      + 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><\/p>\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><\/p>\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><\/p>\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

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

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

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

      L\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

      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

      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

      Ch\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 (…).<\/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><\/p>\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><\/p>\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><\/p>\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><\/p>\n

      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

      \u00a0+ 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

      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 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

      + 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

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

      Ch\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><\/p>\n

      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.<\/span><\/p>\n

      + 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

      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 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><\/p>\n

      \u00a0<\/strong>L\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><\/p>\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\u1ea3nM\u00e3 s\u1ed1 300\u201d<\/span><\/td>\n=<\/span><\/td>\nCh\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng Ngu\u1ed3n v\u1ed1nM\u00e3 s\u1ed1 600\u201d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      2.2.3. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (xem M\u1eabu s\u1ed1 B01 – DNNKLT)<\/em><\/strong><\/span><\/p>\n

      Vi\u1ec7c tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo m\u1eabu s\u1ed1 B01a-DNN ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau sau:<\/span><\/p>\n

      – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 120)<\/em><\/strong><\/span><\/p>\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, 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 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

      C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \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 \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) v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho vay \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu kh\u00e1c\u201d (M\u00e3 s\u1ed1 134).<\/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

      – C\u00e1c kho\u1ea3n ph\u1ea3i thu (M\u00e3 s\u1ed1 130)<\/em><\/strong><\/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\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ph\u1ea3i thu kh\u00e1c, t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n

      M\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

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

      Ch\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 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 c\u00e1c TK 151, 152, 153, 154, 155, 156, 157.<\/span><\/p>\n

      – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (M\u00e3 s\u1ed1 150)<\/em><\/strong><\/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 (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 v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 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 c\u00e1c TK 211, 217 tr\u1eeb \u0111i s\u1ed1 d\u01b0 C\u00f3 TK 214.<\/span><\/p>\n

      2.3. H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u1eabu s\u1ed1 B02 – DNN)<\/strong><\/span><\/p>\n

      2.3.1. N\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u b\u00e1o c\u00e1o: <\/strong><\/span><\/p>\n

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

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

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

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

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

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

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

      2.3.2. C\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o<\/strong><\/span><\/p>\n

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

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

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

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

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

      Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u00e1c kho\u1ea3n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

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

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1eeb v\u00e0o t\u1ed5ng doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u0103m, bao g\u1ed3m: C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 511 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u00e1c TK 111, 112, 131, trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu, ph\u00ed m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea3i n\u1ed9p NSNN (\u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n TK 511) do c\u00e1c kho\u1ea3n n\u00e0y v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng thu\u1ed9c doanh thu n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 doanh thu b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, B\u0110S\u0110T, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i) trong k\u1ef3 b\u00e1o c\u00e1o, l\u00e0m c\u0103n c\u1ee9 t\u00ednh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      M\u00e3 s\u1ed1 10 = M\u00e3 s\u1ed1 01 – M\u00e3 s\u1ed1 02.<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, B\u0110S\u0110T, gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p, chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n ho\u1eb7c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 l\u0169y k\u1ebfs\u1ed1ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 632 trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ed1i \u1ee9ng b\u00ean N\u1ee3 c\u1ee7a TK 911.<\/span><\/p>\n

      Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u00e1c kho\u1ea3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng ho\u00e1, th\u00e0nh ph\u1ea9m, B\u0110S\u0110T v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

      M\u00e3 s\u1ed1 20 = M\u00e3 s\u1ed1 10 – M\u00e3 s\u1ed1 11.<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh thu\u1ea7n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 515 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed t\u00e0i ch\u00ednh, g\u1ed3m ti\u1ec1n l\u00e3i vay ph\u1ea3i tr\u1ea3, chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c cho thu\u00ea b\u1ea3n quy\u1ec1n, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh,… ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 635 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u chi ti\u1ebft v\u1ec1 chi ph\u00ed l\u00e3i vay tr\u00ean TK 635 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (M\u00e3 s\u1ed1 24)<\/em><\/strong><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3 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 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 642, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a TK 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf l\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ed9ng (+) Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u1eeb (-) Chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh 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 ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

      M\u00e3 s\u1ed1 30 = M\u00e3 s\u1ed1 20 + M\u00e3 s\u1ed1 21 – M\u00e3 s\u1ed1 22 – M\u00e3 s\u1ed1 24.<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 711 (sau khi tr\u1eeb ph\u1ea7n thu nh\u1eadp kh\u00e1c t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110) \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u1ee7a TK 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

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

      Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 811 \u201cChi ph\u00ed kh\u00e1c\u201d (sau khi tr\u1eeb ph\u1ea7n chi ph\u00ed kh\u00e1c t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110) \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a TK 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

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

      Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c (sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) v\u1edbi chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

      M\u00e3 s\u1ed1 40 = M\u00e3 s\u1ed1 31 – M\u00e3 s\u1ed1 32.<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n trong n\u0103m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. Tr\u01b0\u1eddng h\u1ee3p doanh thu thu\u1ea7n nh\u1ecf h\u01a1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

      M\u00e3 s\u1ed1 50 = M\u00e3 s\u1ed1 30 + M\u00e3 s\u1ed1 40.<\/span><\/p>\n

      – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 51)<\/em><\/strong><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 821 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911 ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 821 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911 trong k\u1ef3 b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…)).<\/span><\/p>\n

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

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn thu\u1ea7n (ho\u1eb7c l\u1ed7) sau thu\u1ebf TNDN t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (sau khi tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

      M\u00e3 s\u1ed1 60 = M\u00e3 s\u1ed1 50 – M\u00e3 s\u1ed1 51.<\/span><\/p>\n

      2.4. H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (M\u1eabu s\u1ed1 B03 – DNN)<\/strong><\/span><\/p>\n

      2.4.1. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 <\/strong><\/span><\/p>\n

      2.4.1.1. Doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c m\u00e0 khuy\u1ebfn kh\u00edch l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn cho c\u00e1c giao d\u1ecbch ph\u1ed5 bi\u1ebfn nh\u1ea5t, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t t\u1eebng giao d\u1ecbch \u0111\u1ec3 tr\u00ecnh b\u00e0y c\u00e1c lu\u1ed3ng ti\u1ec1n m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p n\u1ebfu ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 trong Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

      2.4.1.2. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c coi l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ch\u1ec9 bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c \u0111\u00e1o h\u1ea1n kh\u00f4ng qu\u00e1 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 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n k\u1ec3 t\u1eeb ng\u00e0y mua kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. V\u00ed d\u1ee5 k\u1ef3 phi\u1ebfu ng\u00e2n h\u00e0ng, t\u00edn phi\u1ebfu kho b\u1ea1c, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi\u2026 c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c \u0111\u00e1o h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y mua.<\/span><\/p>\n

      2.4.1.3. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c lu\u1ed3ng ti\u1ec1n tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ba lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh :<\/span><\/p>\n

      – Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 hay ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

      – Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, x\u00e2y d\u1ef1ng, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c TSC\u0110, B\u0110S\u0110T, c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c, cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n;<\/span><\/p>\n

      – Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra c\u00e1c thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      2.4.1.4. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y lu\u1ed3ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo c\u00e1ch th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      2.4.1.5. C\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh sau \u0111\u00e2y \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf thu\u1ea7n:<\/span><\/p>\n

      – Thu ti\u1ec1n v\u00e0 chi tr\u1ea3 ti\u1ec1n h\u1ed9 kh\u00e1ch h\u00e0ng nh\u01b0 ti\u1ec1n thu\u00ea thu h\u1ed9, chi h\u1ed9 v\u00e0 tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n;<\/span><\/p>\n

      – Thu ti\u1ec1n v\u00e0 chi ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n c\u00f3 v\u00f2ng quay nhanh, th\u1eddi gian \u0111\u00e1o h\u1ea1n ng\u1eafn nh\u01b0: Mua, b\u00e1n ngo\u1ea1i t\u1ec7; Mua, b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0; C\u00e1c kho\u1ea3n \u0111i vay v\u00e0 cho vay ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n kh\u00f4ng qu\u00e1 3 th\u00e1ng.<\/span><\/p>\n

      2.4.1.6. C\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span><\/p>\n

      2.4.1.7. C\u00e1c giao d\u1ecbch v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng ti\u1ec1n hay c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, v\u00ed d\u1ee5:<\/span><\/p>\n

      – Vi\u1ec7c mua t\u00e0i s\u1ea3n b\u1eb1ng c\u00e1ch nh\u1eadn c\u00e1c kho\u1ea3n n\u1ee3 li\u00ean quan tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua nghi\u1ec7p v\u1ee5 thu\u00ea t\u00e0i ch\u00ednh;<\/span><\/p>\n

      – Vi\u1ec7c chuy\u1ec3n kho\u1ea3n n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

      2.4.1.8. C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3, \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh c\u00e1c ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng \u1ee9ng tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

      2.4.1.9. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y gi\u00e1 tr\u1ecb v\u00e0 l\u00fd do c\u1ee7a c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1edbn do doanh nghi\u1ec7p n\u1eafm gi\u1eef nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng do c\u00f3 s\u1ef1 h\u1ea1n ch\u1ebf c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u00e1c r\u00e0ng bu\u1ed9c kh\u00e1c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

      2.4.1.10. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111i vay \u0111\u1ec3 thanh to\u00e1n th\u1eb3ng cho nh\u00e0 th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (ti\u1ec1n vay \u0111\u01b0\u1ee3c chuy\u1ec3n th\u1eb3ng t\u1eeb b\u00ean cho vay sang nh\u00e0 th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p m\u00e0 kh\u00f4ng chuy\u1ec3n qua t\u00e0i kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p) th\u00ec doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, c\u1ee5 th\u1ec3:<\/span><\/p>\n

      – S\u1ed1 ti\u1ec1n \u0111i vay \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 lu\u1ed3ng ti\u1ec1n v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

      – S\u1ed1 ti\u1ec1n tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c tr\u1ea3 cho nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 lu\u1ed3ng ti\u1ec1n ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng giao d\u1ecbch.<\/span><\/p>\n

      2.4.1.11. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

      – N\u1ebfu vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00f9ng m\u1ed9t lu\u1ed3ng ti\u1ec1n th\u00ec \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n (v\u00ed d\u1ee5 trong giao d\u1ecbch h\u00e0ng \u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1\u2026);<\/span><\/p>\n

      – N\u1ebfu vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00e1c lu\u1ed3ng ti\u1ec1n kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n m\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng giao d\u1ecbch (V\u00ed d\u1ee5 b\u00f9 tr\u1eeb ti\u1ec1n b\u00e1n h\u00e0ng ph\u1ea3i thu v\u1edbi kho\u1ea3n \u0111i vay\u2026).<\/span><\/p>\n

      2.4.2. C\u01a1 s\u1edf l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 <\/strong><\/span><\/p>\n

      Vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o:<\/span><\/p>\n

      – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh;<\/span><\/p>\n

      – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

      – B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

      – B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 k\u1ef3 tr\u01b0\u1edbc;<\/span><\/p>\n

      – C\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c, nh\u01b0: S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c T\u00e0i kho\u1ea3n \u201cTi\u1ec1n m\u1eb7t\u201d, \u201cTi\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng\u201d, S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan kh\u00e1c, b\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao TSC\u0110 v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n chi ti\u1ebft kh\u00e1c…<\/span><\/p>\n

      2.4.3. Y\u00eau c\u1ea7u v\u1ec1 m\u1edf v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 <\/strong><\/span><\/p>\n

      – S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft cho t\u1eebng giao d\u1ecbch \u0111\u1ec3 c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y lu\u1ed3ng ti\u1ec1n thu h\u1ed3i ho\u1eb7c thanh to\u00e1n theo 3 lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. V\u00ed d\u1ee5: Kho\u1ea3n ti\u1ec1n tr\u1ea3 n\u1ee3 cho nh\u00e0 th\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng XDCB \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, kho\u1ea3n tr\u1ea3 ti\u1ec1n n\u1ee3 ng\u01b0\u1eddi b\u00e1n cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i c\u00e1c lu\u1ed3ng ti\u1ec1n thu v\u00e0 chi li\u00ean quan \u0111\u1ebfn 3 lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0m c\u0103n c\u1ee9 t\u1ed5ng h\u1ee3p khi l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n tr\u1ea3 ng\u00e2n h\u00e0ng v\u1ec1 g\u1ed1c v\u00e0 l\u00e3i vay, k\u1ebf to\u00e1n ph\u1ea3i ph\u1ea3n \u00e1nh ri\u00eang s\u1ed1 ti\u1ec1n tr\u1ea3 l\u00e3i vay l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 s\u1ed1 ti\u1ec1n tr\u1ea3 g\u1ed1c vay l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

      – T\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, khi l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c \u0111\u00e1o h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y mua tho\u1ea3 m\u00e3n \u0111\u1ecbnh ngh\u0129a \u0111\u01b0\u1ee3c coi l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ec3 lo\u1ea1i tr\u1eeb ra kh\u1ecfi lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n n\u1eb1m trong ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3\u201d tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/p>\n

      2.4.4. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 <\/strong><\/span><\/p>\n

      2.4.4.1. L\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/em><\/strong><\/span><\/p>\n

      Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3n \u00e1nh c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 lu\u1ed3ng ti\u1ec1n ra li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, bao g\u1ed3m c\u1ea3 lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh.<\/span><\/p>\n

      Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c l\u1eadp theo m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p: Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp.<\/span><\/p>\n

      2.<\/em><\/strong>4.4.1.1. L\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp <\/em><\/strong>(M\u1eabu s\u1ed1 B03 – DNN)<\/em><\/strong><\/span><\/p>\n

      a) Nguy\u00ean t\u1eafc l\u1eadp: <\/em><\/span><\/p>\n

      Theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 lu\u1ed3ng ti\u1ec1n ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 b\u1eb1ng c\u00e1ch ph\u00e2n t\u00edch v\u00e0 t\u1ed5ng h\u1ee3p tr\u1ef1c ti\u1ebfp c\u00e1c kho\u1ea3n ti\u1ec1n thu v\u00e0o v\u00e0 chi ra theo t\u1eebng n\u1ed9i dung thu, chi t\u1eeb c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      b) Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3<\/em><\/span><\/p>\n

      – Ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c (M\u00e3 s\u1ed1 01)<\/em><\/strong><\/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 \u0111\u00e3 thu (t\u1ed5ng gi\u00e1 thanh to\u00e1n) trong k\u1ef3 do b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5, ti\u1ec1n b\u1ea3n quy\u1ec1n, hoa h\u1ed3ng v\u00e0 c\u00e1c kho\u1ea3n doanh thu kh\u00e1c (nh\u01b0 b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh), k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 thu t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c ph\u00e1t sinh t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng k\u1ef3 n\u00e0y m\u1edbi thu \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c, ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n thu kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0; C\u00e1c kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c do \u0111i vay, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/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 (ph\u1ea7n thu ti\u1ec1n), s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (chi ti\u1ebft ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n tr\u1ea3 ngay c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 511, 131 (chi ti\u1ebft c\u00e1c kho\u1ea3n doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 thu ti\u1ec1n ngay, s\u1ed1 ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n ph\u1ea3i thu ho\u1eb7c thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc trong k\u1ef3) ho\u1eb7c c\u00e1c TK 515, 121 (chi ti\u1ebft s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh).<\/span><\/p>\n

      – Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 02)<\/em><\/strong><\/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 (t\u1ed5ng gi\u00e1 thanh to\u00e1n) \u0111\u00e3 tr\u1ea3 trong k\u1ef3 do mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ec3 c\u1ea3 s\u1ed1 ti\u1ec1n chi mua ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T (k\u1ec3 c\u1ea3 chi mua NVL \u0111\u1ec3 s\u1eed d\u1ee5ng cho XDCB), ti\u1ec1n chi cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n chi kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0; C\u00e1c kho\u1ea3n ti\u1ec1n chi tr\u1ea3 n\u1ee3 g\u1ed1c vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n chi kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/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 (ph\u1ea7n chi ti\u1ec1n), s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu v\u00e0 \u0111i vay (chi ti\u1ebft ti\u1ec1n \u0111i vay nh\u1eadn \u0111\u01b0\u1ee3c ho\u1eb7c thu n\u1ee3 ph\u1ea3i thu chuy\u1ec3n tr\u1ea3 ngay c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 331, c\u00e1c TK ph\u1ea3n \u00e1nh h\u00e0ng t\u1ed3n kho. 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 (\u2026).<\/span><\/p>\n

      – Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 03)<\/em><\/strong><\/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 \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 b\u00e1o c\u00e1o v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p, ti\u1ec1n th\u01b0\u1edfng… m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng.<\/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 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 334 (chi ti\u1ebft s\u1ed1 \u0111\u00e3 tr\u1ea3 b\u1eb1ng ti\u1ec1n) trong k\u1ef3 b\u00e1o c\u00e1o. 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 (\u2026).<\/span><\/p>\n

      – Ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 (M\u00e3 s\u1ed1 04)<\/em><\/strong><\/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 ti\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 s\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. 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 (\u2026).<\/span><\/p>\n

      – Thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p (M\u00e3 s\u1ed1 05)<\/em><\/strong><\/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 s\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\u00a0 (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. 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 (\u2026).<\/span><\/p>\n

      – Ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 06)<\/em><\/strong><\/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 \u0111\u00e3 thu t\u1eeb c\u00e1c kho\u1ea3n kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, ngo\u00e0i kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf M\u00e3 s\u1ed1 01, nh\u01b0: Ti\u1ec1n thu t\u1eeb kho\u1ea3n thu nh\u1eadp kh\u00e1c (ti\u1ec1n thu v\u1ec1 \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, \u0111\u01b0\u1ee3c ph\u1ea1t, ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n thu kh\u00e1c…); Ti\u1ec1n \u0111\u00e3 thu do \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf; Ti\u1ec1n thu \u0111\u01b0\u1ee3c do nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c; Ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u01b0a \u0111i k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9;\u00a0 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…<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb 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 TK 711, 133, 141,138 v\u00e0 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      – Ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 07)<\/em><\/strong><\/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 \u0111\u00e3 chi cho c\u00e1c kho\u1ea3n kh\u00e1c, ngo\u00e0i c\u00e1c kho\u1ea3n ti\u1ec1n chi li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf M\u00e3 s\u1ed1 02, 03, 04, 05, nh\u01b0: Ti\u1ec1n chi b\u1ed3i th\u01b0\u1eddng, b\u1ecb ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c; Ti\u1ec1n n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf (kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN); Ti\u1ec1n n\u1ed9p c\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed, ti\u1ec1n thu\u00ea \u0111\u1ea5t; Ti\u1ec1n n\u1ed9p c\u00e1c kho\u1ea3n BHXH, BHYT, BHTN, KPC\u0110; Ti\u1ec1n chi \u0111\u01b0a \u0111i k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9; Ti\u1ec1n tr\u1ea3 l\u1ea1i c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, ti\u1ec1n chi tr\u1ef1c ti\u1ebfp b\u1eb1ng ngu\u1ed3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3; Ti\u1ec1n chi tr\u1ef1c ti\u1ebfp 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 chi tr\u1ef1c ti\u1ebfp t\u1eeb c\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu; …<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 trong k\u1ef3 b\u00e1o c\u00e1o, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 811, 138, 333, 338, 352, 353, 356 v\u00e0 c\u00e1c T\u00e0i kho\u1ea3n li\u00ean quan kh\u00e1c. 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 (\u2026).<\/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><\/p>\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. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng c\u1ed9ng s\u1ed1 li\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb M\u00e3 s\u1ed1 01 \u0111\u1ebfn M\u00e3 s\u1ed1 07. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

      M\u00e3 s\u1ed1 20 = M\u00e3 s\u1ed1 01 + 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.<\/span><\/p>\n

      2.4.4.1.2. L\u1eadp b\u00e1o c\u00e1o 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 <\/em><\/strong>(M\u1eabu s\u1ed1 B03 – DNN)<\/em><\/strong><\/span><\/p>\n

      1. Nguy\u00ean t\u1eafc l\u1eadp: <\/em><\/span><\/p>\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<\/em><\/span><\/p>\n

      – L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (M\u00e3 s\u1ed1 01)<\/em><\/strong><\/span><\/p>\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><\/p>\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 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 \u201cT\u0103ng, gi\u1ea3m h\u00e0ng t\u1ed3n kho\u201d kh\u00f4ng bao g\u1ed3m s\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

      Trong 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:<\/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 l\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><\/p>\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 c\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 s\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 s\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

      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 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 s\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

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

      2.4.4.2. L\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/span><\/p>\n

      a) Nguy\u00ean t\u1eafc l\u1eadp:<\/em><\/span><\/p>\n

      – Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n ra.<\/span><\/p>\n

      – Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c ti\u1ebfp c\u00f3 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

      b) Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (Xem M\u1eabu s\u1ed1 B03 – DNN)<\/em><\/span><\/p>\n

      \u00a0– Ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 21) <\/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 \u0111\u00e3 th\u1ef1c chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110 h\u1eefu h\u00ecnh, B\u0110S\u0110T, TSC\u0110 v\u00f4 h\u00ecnh, ti\u1ec1n chi cho giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u00e3 \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 th\u00e0nh TSC\u0110 v\u00f4 h\u00ecnh, ti\u1ec1n chi cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang, \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong k\u1ef3 b\u00e1o c\u00e1o. Chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed c\u1ee7a TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ho\u1ea1t \u0111\u1ed9ng XDCB \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y (n\u1ebfu chi l\u1edbn h\u01a1n thu) ho\u1eb7c tr\u1eeb v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y (n\u1ebfu thu l\u1edbn h\u01a1n chi).<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 th\u1ef1c tr\u1ea3 \u0111\u1ec3 mua nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n, s\u1eed d\u1ee5ng cho XDCB nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 ch\u01b0a xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB; S\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u XDCB nh\u01b0ng ch\u01b0a nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng; S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 tr\u1ea3 n\u1ee3 ng\u01b0\u1eddi b\u00e1n trong k\u1ef3 li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c mua s\u1eafm, \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng chung cho c\u1ea3 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 XDCB nh\u01b0ng cu\u1ed1i k\u1ef3 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n s\u1ebd s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB hay ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 ph\u1ea3n \u00e1nh \u1edf lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 nh\u1eadn n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 kh\u00e1c d\u00f9ng \u0111\u1ec3 thanh to\u00e1n khi mua s\u1eafm TSC\u0110, B\u0110S\u0110T, XDCB ho\u1eb7c gi\u00e1 tr\u1ecb TSC\u0110, B\u0110S\u0110T, XDCB t\u0103ng trong k\u1ef3 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 (chi ti\u1ebft s\u1ed1 ti\u1ec1n chi mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c, k\u1ec3 c\u1ea3 s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a), s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (chi ti\u1ebft ti\u1ec1n thu n\u1ee3 chuy\u1ec3n tr\u1ea3 ngay cho ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, XDCB), s\u1ed5 k\u1ebf to\u00e1n TK 3411 (chi ti\u1ebft s\u1ed1 ti\u1ec1n vay nh\u1eadn \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1ea3 ngay cho ng\u01b0\u1eddi b\u00e1n), s\u1ed5 k\u1ebf to\u00e1n TK 331 (chi ti\u1ebft kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 n\u1ee3 cho nh\u00e0 th\u1ea7u XDCB, tr\u1ea3 n\u1ee3 cho ng\u01b0\u1eddi b\u00e1n TSC\u0110, B\u0110S\u0110T), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 211, 217, 241 trong k\u1ef3 b\u00e1o c\u00e1o. 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 (\u2026).<\/span><\/p>\n

      \u00a0– Ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 22)<\/em><\/strong><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ea7n \u0111\u00e3 thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 B\u0110S\u0110T trong k\u1ef3 b\u00e1o c\u00e1o, k\u1ec3 c\u1ea3 s\u1ed1 ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c.<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 thu b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c s\u1ed1 ti\u1ec1n ph\u1ea3i thu nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c trong k\u1ef3 b\u00e1o c\u00e1o t\u1eeb vi\u1ec7c thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c; Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed phi ti\u1ec1n t\u1ec7 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, B\u0110S\u0110T do \u0111em \u0111i g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft ho\u1eb7c c\u00e1c kho\u1ea3n t\u1ed5n th\u1ea5t.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu v\u00e0 s\u1ed1 ti\u1ec1n chi cho vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c. S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112,\u00a0 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 711, 5118, 131 (chi ti\u1ebft ti\u1ec1n thu thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c) trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 ti\u1ec1n chi \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb 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 TK 632, 811 (Chi ti\u1ebft chi v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T) trong k\u1ef3 b\u00e1o c\u00e1o. 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 (\u2026) n\u1ebfu s\u1ed1 ti\u1ec1n th\u1ef1c thu nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n th\u1ef1c chi.<\/span><\/p>\n

      – Ti\u1ec1n chi cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 23)<\/em><\/strong><\/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 \u0111\u00e3 g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n tr\u00ean 3 th\u00e1ng, ti\u1ec1n \u0111\u00e3 chi cho b\u00ean kh\u00e1c vay, chi mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c (tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu, c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3\u2026), chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (bao g\u1ed3m ti\u1ec1n chi \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft, mua c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft,\u2026) v\u00ec m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m ti\u1ec1n chi mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh (ki\u1ebfm l\u1eddi t\u1eeb ch\u00eanh l\u1ec7ch gi\u00e1 mua, b\u00e1n); C\u00e1c kho\u1ea3n cho vay, mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u00e3 tr\u1ea3 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c \u0111\u1ea3o n\u1ee3, ti\u1ec1n chi mua c\u1ed5 phi\u1ebfu n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh; Chi mua c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7; \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ho\u1eb7c tr\u00e1i phi\u1ebfu; Chuy\u1ec3n c\u00f4ng c\u1ee5 n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p ho\u1eb7c c\u00f2n n\u1ee3 ch\u01b0a thanh to\u00e1n.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb 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 TK 128, 228, 331 trong k\u1ef3 b\u00e1o c\u00e1o. 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 (\u2026).<\/span><\/p>\n

      \u00a0– Ti\u1ec1n thu h\u1ed3i cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 24)<\/em><\/strong><\/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 \u0111\u00e3 thu t\u1eeb vi\u1ec7c r\u00fat ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c tr\u00ean 3 th\u00e1ng; Ti\u1ec1n thu h\u1ed3i l\u1ea1i g\u1ed1c \u0111\u00e3 cho vay, g\u1ed1c tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c, t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu h\u1ed3i do b\u00e1n l\u1ea1i ho\u1eb7c thanh l\u00fd c\u00e1c kho\u1ea3n v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (k\u1ec3 c\u1ea3 ti\u1ec1n thu n\u1ee3 ph\u1ea3i thu b\u00e1n c\u00f4ng c\u1ee5 v\u1ed1n t\u1eeb k\u1ef3 tr\u01b0\u1edbc) trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m ti\u1ec1n thu t\u1eeb b\u00e1n c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 b\u00e1n c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ch\u1ee9ng kho\u00e1n kinh doanh; Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed3i b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c chuy\u1ec3n c\u00f4ng c\u1ee5 n\u1ee3 th\u00e0nh c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c, ti\u1ec1n thu do b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh; Gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c thu h\u1ed3i b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, b\u1eb1ng c\u00f4ng c\u1ee5 n\u1ee3 ho\u1eb7c c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb 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 TK 128, 228, 131 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      \u00a0– Ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia (M\u00e3 s\u1ed1 25)<\/em><\/strong><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i tr\u00e1i phi\u1ebfu, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n l\u00e3i, c\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng c\u1ed5 phi\u1ebfu ho\u1eb7c b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb 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 TK 515.<\/span><\/p>\n

      – L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 (M\u00e3 s\u1ed1 30)<\/em><\/strong><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau \u201cL\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0\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 \u0111\u1ea7u t\u01b0 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 \u0111\u01b0\u1ee3c ghi d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

      M\u00e3 s\u1ed1 30 = M\u00e3 s\u1ed1 21 + M\u00e3 s\u1ed1 22 + M\u00e3 s\u1ed1 23 + M\u00e3 s\u1ed1 24 + M\u00e3 s\u1ed1 25.<\/span><\/p>\n

      2.4.4.3. L\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh <\/em><\/strong><\/span><\/p>\n

      1. Nguy\u00ean t\u1eafc l\u1eadp: <\/em><\/span><\/p>\n

      Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n ra, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf thu\u1ea7n.<\/span><\/p>\n

      2. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (Xem M\u1eabu s\u1ed1 B03-DNN)<\/em><\/span><\/p>\n

      \u00a0– Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 31)<\/em><\/strong><\/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 \u0111\u00e3 thu do c\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p g\u00f3p v\u1ed1n trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n vay v\u00e0 n\u1ee3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n, kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i chuy\u1ec3n th\u00e0nh v\u1ed1n g\u00f3p (k\u1ec3 c\u1ea3 tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu) ho\u1eb7c nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7.<\/span><\/p>\n

      \u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 thu do ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng theo gi\u00e1 th\u1ef1c t\u1ebf ph\u00e1t h\u00e0nh, k\u1ec3 c\u1ea3 ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u01b0ng kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n \u0111\u00e3 thu do ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb 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 chi ti\u1ebft TK 411 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      – Ti\u1ec1n tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh (M\u00e3 s\u1ed1 32)<\/em><\/strong><\/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 \u0111\u00e3 tr\u1ea3 do ho\u00e0n l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n ho\u1eb7c mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh b\u1eb1ng ti\u1ec1n \u0111\u1ec3 hu\u1ef7 b\u1ecf ho\u1eb7c s\u1eed d\u1ee5ng l\u00e0m c\u1ed5 phi\u1ebfu qu\u1ef9 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ea3 l\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c s\u1eed d\u1ee5ng v\u1ed1n g\u00f3p \u0111\u1ec3 b\u00f9 l\u1ed7 kinh doanh.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb 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 chi ti\u1ebft c\u00e1c TK 411, 419 trong k\u1ef3 b\u00e1o c\u00e1o. 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

      \u00a0– Ti\u1ec1n thu t\u1eeb \u0111i vay (M\u00e3 s\u1ed1 33)<\/em><\/strong><\/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 \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 do doanh nghi\u1ec7p \u0111i vay k\u1ec3 c\u1ea3 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111i vay b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i, ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 do doanh nghi\u1ec7p ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 (chi ti\u1ebft ti\u1ec1n vay nh\u1eadn \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1ea3 ngay c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3) sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c TK 3411, 4111 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      – Ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c vay v\u00e0 n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 34)<\/em><\/strong><\/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 \u0111\u00e3 tr\u1ea3 v\u1ec1 kho\u1ea3n n\u1ee3 g\u1ed1c vay, c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 v\u1ec1 n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ea3 g\u1ed1c vay, n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c chuy\u1ec3n n\u1ee3 vay, n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh v\u1ed1n g\u00f3p.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (ph\u1ea7n ti\u1ec1n tr\u1ea3 n\u1ee3 vay t\u1eeb ti\u1ec1n thu c\u00e1c kho\u1ea3n ph\u1ea3i thu), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 341, 4111 trong k\u1ef3 b\u00e1o c\u00e1o. 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

      \u00a0– C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 35)<\/em><\/strong><\/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 c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p thay cho ch\u1ee7 s\u1edf h\u1eefu) trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu ho\u1eb7c tr\u1ea3 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u00e3 d\u00f9ng \u0111\u1ec3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb 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 TK 421, 338 (chi ti\u1ebft s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 v\u1ec1 c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn) trong k\u1ef3 b\u00e1o c\u00e1o. 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

      – L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 40)<\/em><\/strong><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh 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 t\u00e0i ch\u00ednh 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 ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

      M\u00e3 s\u1ed1 40 = M\u00e3 s\u1ed1 31 + M\u00e3 s\u1ed1 32 + M\u00e3 s\u1ed1 33\u00a0 + M\u00e3 s\u1ed1 34 + M\u00e3 s\u1ed1 35.<\/span><\/p>\n

      2.4.4.4. T\u1ed5ng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n trong k\u1ef3 (Xem M\u1eabu s\u1ed1 B03 – DNN)<\/em><\/strong><\/span><\/p>\n

      – L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3 (M\u00e3 s\u1ed1 50)<\/em><\/strong><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau \u201cL\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3\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 ba lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p 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 ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

      M\u00e3 s\u1ed1 50 = M\u00e3 s\u1ed1 20 + M\u00e3 s\u1ed1 30 + M\u00e3 s\u1ed1 40.<\/span><\/p>\n

      – Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3 (M\u00e3 s\u1ed1 60)<\/em><\/strong><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o (M\u00e3 s\u1ed1 110, c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh).<\/span><\/p>\n

      – \u1ea2nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 (M\u00e3 s\u1ed1 61)<\/em><\/strong><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 (M\u00e3 s\u1ed1 110 c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh) t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/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, 128 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan (chi ti\u1ebft c\u00e1c kho\u1ea3n tho\u1ea3 m\u00e3n \u0111\u1ecbnh ngh\u0129a l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 413 trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 d\u01b0\u01a1ng n\u1ebfu c\u00f3 l\u00e3i t\u1ef7 gi\u00e1 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) n\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1.<\/span><\/p>\n

      – Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3 (M\u00e3 s\u1ed1 70)<\/em><\/strong><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o (M\u00e3 s\u1ed1 110, c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh).<\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng s\u1ed1 \u201cT\u1ed5ng c\u1ed9ng\u201d c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 50, 60 v\u00e0 61 v\u00e0 b\u1eb1ng ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 110 c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh k\u1ef3 \u0111\u00f3.<\/span><\/p>\n

      M\u00e3 s\u1ed1 70 = M\u00e3 s\u1ed1 50 + M\u00e3 s\u1ed1 60 + M\u00e3 s\u1ed1 61.<\/span><\/p>\n

      2.5. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y Thuy\u1ebft minh BCTC (Xem M\u1eabu s\u1ed1 B09 – DNN)<\/strong><\/span><\/p>\n

      2.5.1. M\u1ee5c \u0111\u00edch c\u1ee7a B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

      a) B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn h\u1ee3p th\u00e0nh kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p d\u00f9ng \u0111\u1ec3 m\u00f4 t\u1ea3 mang t\u00ednh t\u01b0\u1eddng thu\u1eadt ho\u1eb7c ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft kh\u00e1c.<\/span><\/p>\n

      b) B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin kh\u00e1c n\u1ebfu doanh nghi\u1ec7p x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft cho vi\u1ec7c tr\u00ecnh b\u00e0y trung th\u1ef1c, h\u1ee3p l\u00fd B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      2.5.2. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

      a) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

      b) B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

      – C\u00e1c th\u00f4ng tin v\u1ec1 c\u01a1 s\u1edf l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n quan tr\u1ecdng;<\/span><\/p>\n

      – Cung c\u1ea5p th\u00f4ng tin b\u1ed5 sung ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c, nh\u01b0ng l\u1ea1i c\u1ea7n thi\u1ebft cho vi\u1ec7c tr\u00ecnh b\u00e0y trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      c) B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng s\u1eafp x\u1ebfp s\u1ed1 th\u1ee9 t\u1ef1 trong thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1ch th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a m\u00ecnh theo nguy\u00ean t\u1eafc m\u1ed7i kho\u1ea3n m\u1ee5c trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u d\u1eabn t\u1edbi c\u00e1c th\u00f4ng tin li\u00ean quan trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      2.5.3. C\u01a1 s\u1edf l\u1eadp B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/strong><\/span><\/p>\n

      – C\u0103n c\u1ee9 v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 k\u1ef3 b\u00e1o c\u00e1o;<\/span><\/p>\n

      – C\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p; S\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan;<\/span><\/p>\n

      – C\u0103n c\u1ee9 v\u00e0o B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 tr\u01b0\u1edbc;<\/span><\/p>\n

      – C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan.<\/span><\/p>\n

      2.5.4. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau<\/em><\/strong><\/span><\/p>\n

      2.5.4.1. \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/strong><\/em><\/span><\/p>\n

      Trong ph\u1ea7n n\u00e0y doanh nghi\u1ec7p c\u1ea7n n\u00eau r\u00f5:<\/span><\/p>\n

      a) H\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n: C\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh hay doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/span><\/p>\n

      b) L\u0129nh v\u1ef1c kinh doanh: N\u00eau r\u00f5 l\u00e0 s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, x\u00e2y l\u1eafp ho\u1eb7c t\u1ed5ng h\u1ee3p nhi\u1ec1u l\u0129nh v\u1ef1c kinh doanh.<\/span><\/p>\n

      c) Ng\u00e0nh ngh\u1ec1 kinh doanh: N\u00eau r\u00f5 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ho\u1eb7c d\u1ecbch v\u1ee5 cung c\u1ea5p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      d) Chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng: Tr\u01b0\u1eddng h\u1ee3p chu k\u1ef3 k\u00e9o d\u00e0i h\u01a1n 12 th\u00e1ng th\u00ec thuy\u1ebft minh th\u00eam chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh b\u00ecnh qu\u00e2n c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c.<\/span><\/p>\n

      \u0111) \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: N\u00eau r\u00f5 nh\u1eefng s\u1ef1 ki\u1ec7n v\u1ec1 m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd, di\u1ec5n bi\u1ebfn th\u1ecb tr\u01b0\u1eddng, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh, qu\u1ea3n l\u00fd, t\u00e0i ch\u00ednh, c\u00e1c s\u1ef1 ki\u1ec7n s\u00e1p nh\u1eadp, chia, t\u00e1ch, thay \u0111\u1ed5i quy m\u00f4… c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

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

      a) K\u1ef3 k\u1ebf to\u00e1n n\u0103m ghi r\u00f5 k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo n\u0103m d\u01b0\u01a1ng l\u1ecbch b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/… \u0111\u1ebfn 31\/12\/… N\u1ebfu doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec ghi r\u00f5 ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

      b) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n: ghi r\u00f5 l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

      2.5.4.3. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/em><\/span><\/p>\n

      Tuy\u00ean b\u1ed1 v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: N\u00eau r\u00f5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u00e0 c\u00f3 tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba hay kh\u00f4ng?<\/span><\/p>\n

      2.5.4.4. C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng <\/em><\/span><\/p>\n

      (1) T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u00e1p d\u1ee5ng trong k\u1ebf to\u00e1n:<\/span><\/p>\n

      – Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch<\/span><\/p>\n

      – C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong k\u1ef3 v\u00e0 t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng khi \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

      (2) Nguy\u00ean t\u1eafc chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

      (3) Nguy\u00ean t\u1eafc ghi nh\u1eadn c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n: N\u00eau r\u00f5 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf n\u00e0o.<\/span><\/p>\n

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

      a) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kinh doanh:<\/span><\/p>\n

      – Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn (\u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft thuy\u1ebft minh r\u00f5 l\u00e0 T+0 hay th\u1eddi \u0111i\u1ec3m kh\u00e1c)<\/span><\/p>\n

      – Gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ho\u1eb7c gi\u00e1 g\u1ed1c;<\/span><\/p>\n

      – C\u0103n c\u1ee9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh.<\/span><\/p>\n

      b) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay:<\/span><\/p>\n

      – C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n cho vay th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

      – C\u0103n c\u1ee9 l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay.<\/span><\/p>\n

      c) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 bi\u1ec3u quy\u1ebft ho\u1eb7c th\u1ecfa thu\u1eadn kh\u00e1c):<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c mua trong k\u1ef3, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u l\u00e0 th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/span><\/p>\n

      – Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (d\u1ef1a theo t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p hay t\u1ef7 l\u1ec7 l\u1ee3i \u00edch);<\/span><\/p>\n

      – C\u0103n c\u1ee9 l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft; c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t;<\/span><\/p>\n

      d) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c:<\/span><\/p>\n

      – Gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 g\u1ed1c hay ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c?<\/span><\/p>\n

      – C\u0103n c\u1ee9 l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c; B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t.<\/span><\/p>\n

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

      – Giao d\u1ecbch ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu;<\/span><\/p>\n

      – Giao d\u1ecbch \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n;<\/span><\/p>\n

      – Giao d\u1ecbch d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p;<\/span><\/p>\n

      – Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi kho\u1ea3n c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia b\u1eb1ng c\u1ed5 phi\u1ebfu;<\/span><\/p>\n

      (4) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i thu<\/span><\/p>\n

      – Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu (ph\u1ea3i thu kh\u00e1ch h\u00e0ng, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu kh\u00e1c)?<\/span><\/p>\n

      – C\u00f3 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo k\u1ef3 h\u1ea1n g\u1ed1c, k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, theo nguy\u00ean t\u1ec7 v\u00e0 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng?<\/span><\/p>\n

      – C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

      – Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/span><\/p>\n

      (5) Nguy\u00ean t\u1eafc ghi nh\u1eadn h\u00e0ng t\u1ed3n kho<\/span><\/p>\n

      – Nguy\u00ean t\u1eafc ghi nh\u1eadn h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c ho\u1eb7c theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/span><\/p>\n

      – Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o (B\u00ecnh qu\u00e2n gia quy\u1ec1n; nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc; gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh hay ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb).<\/span><\/p>\n

      – Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean hay ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

      – Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (N\u00eau r\u00f5 doanh nghi\u1ec7p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho tr\u00ean c\u01a1 s\u1edf ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n c\u1ee7a gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho l\u00e0 l\u1eadp theo s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft d\u1eabn \u0111\u1ebfn n\u0103m nay ph\u1ea3i l\u1eadp th\u00eam hay ho\u00e0n nh\u1eadp).<\/span><\/p>\n

      (6) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 kh\u1ea5u hao TSC\u0110, TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

      a) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh:<\/span><\/p>\n

      – Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u (chi ph\u00ed n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o, duy tu, s\u1eeda ch\u1eefa) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 hay chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>\n

      – N\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110;<\/span><\/p>\n

      – C\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, kh\u1ea5u hao TSC\u0110 c\u00f3 \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 kh\u00f4ng?<\/span><\/p>\n

      b) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/p>\n

      – N\u00eau r\u00f5 nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o;<\/span><\/p>\n

      – N\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

      c) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

      – Nguy\u00ean gi\u00e1 B\u0110S\u0110T \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/span><\/p>\n

      – N\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao B\u0110S\u0110T.<\/span><\/p>\n

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

      – Ph\u00e2n lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

      – C\u00f3 theo d\u00f5i n\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 h\u1ea1n g\u1ed1c, k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, theo nguy\u00ean t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

      – C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

      – C\u00f3 l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng?<\/span><\/p>\n

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

      – Nguy\u00ean t\u1eafc ghi nh\u1eadn chi ph\u00ed \u0111i vay: N\u00eau r\u00f5 chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 khi ph\u00e1t sinh hay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1.<\/span><\/p>\n

      – T\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 trong k\u1ef3: N\u00eau r\u00f5 t\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 n\u00e0y l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

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

      – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 v\u1ed1n th\u1ef1c g\u00f3p kh\u00f4ng; Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

      – L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

      (10) Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn doanh thu, thu nh\u1eadp kh\u00e1c:<\/span><\/p>\n

      – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5: C\u00f3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu hay kh\u00f4ng?<\/span><\/p>\n

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

      – C\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

      – C\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

      (11) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed:<\/span><\/p>\n

      – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (c\u00f3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi doanh thu kh\u00f4ng; C\u00f3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng, ghi nh\u1eadn ngay c\u00e1c chi ph\u00ed v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng c\u1ee7a h\u00e0ng t\u1ed3n kho kh\u00f4ng; C\u00e1c kho\u1ea3n ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec…)<\/span><\/p>\n

      – Chi ph\u00ed t\u00e0i ch\u00ednh: C\u00f3 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed l\u00e3i vay (k\u1ec3 c\u1ea3 s\u1ed1 tr\u00edch tr\u01b0\u1edbc)c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o kh\u00f4ng?<\/span><\/p>\n

      – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh: C\u00f3 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng; C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec….<\/span><\/p>\n

      2.5.5. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh:<\/em><\/strong><\/span><\/p>\n

      – Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n n\u1ed9i dung c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

      – \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

      + B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh n\u0103m nay;<\/span><\/p>\n

      + S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

      + S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u so s\u00e1nh (s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u00e0 ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 \u0111i\u1ec1u n\u00e0y trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d th\u00ec \u0111i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c y\u00eau c\u1ea7u thuy\u1ebft minh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd th\u00ec ph\u1ea3i ghi r\u00f5 l\u00fd do.<\/span><\/p>\n

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

      – Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n n\u1ed9i dung c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, chi ph\u00ed.<\/span><\/p>\n

      – \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m nay\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

      + B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m nay;<\/span><\/p>\n

      + S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

      + S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

      – Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a th\u00f4ng tin chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ea7n n\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 d\u1eabn t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3.<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cN\u0103m nay\u201d kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d th\u00ec \u0111i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      2.5.7. Th\u00f4ng tin b\u1ed5 sung cho B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/em><\/strong><\/span><\/p>\n

      – Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u01b0u chuy\u1ec3n ti\u1ec1n trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      – \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc; S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m nay\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

      + B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m nay;<\/span><\/p>\n

      + S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

      + S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

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

      Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin quan tr\u1ecdng kh\u00e1c (n\u1ebfu c\u00f3) ngo\u00e0i nh\u1eefng th\u00f4ng tin \u0111\u00e3 tr\u00ecnh b\u00e0y tr\u00ean nh\u1eb1m cung c\u1ea5p th\u00eam th\u00f4ng tin kh\u00e1c n\u1ebfu x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trung th\u1ef1c, h\u1ee3p l\u00fd<\/span><\/p>\n

      M\u1ee4C 3<\/strong><\/span><\/h2>\n

      N\u1ed8I DUNG V\u00c0 PH\u01af\u01a0NG PH\u00c1P L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH C\u1ee6A DOANH NGHI\u1ec6P SI\u00caU NH\u1ece<\/strong><\/span><\/h2>\n

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

      C\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u0103n c\u1ee9 v\u00e0o bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 2 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c nguy\u00ean t\u1eafc chung \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

      \u0110i\u1ec1u 82. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/strong><\/span><\/h2>\n

      1. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (M\u1eabu s\u1ed1 B01 – DNSN)<\/strong><\/span><\/p>\n

      1.1. T\u00e0i s\u1ea3n<\/strong><\/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><\/span><\/p>\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

      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, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c kh\u00f4ng qu\u00e1 3 th\u00e1ng\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

      – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 (M\u00e3 s\u1ed1 120)<\/em><\/span><\/p>\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 (sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh), 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 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n

      C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \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 \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) v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho vay \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n ph\u1ea3i thu\u201d (M\u00e3 s\u1ed1 130).<\/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 c\u00e1c TK 121, 228 v\u00e0 TK 128 (sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho vay) tr\u1eeb \u0111i s\u1ed1 d\u01b0 C\u00f3 c\u00e1c TK 2291, 2292.<\/span><\/p>\n

      – C\u00e1c kho\u1ea3n ph\u1ea3i thu (M\u00e3 s\u1ed1 130)<\/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\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i), nh\u01b0: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu v\u1ec1 cho vay, ph\u1ea3i thu kh\u00e1c, t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd, t\u1ea1m \u1ee9ng, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, …<\/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 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3 c\u1ee7a c\u00e1c TK 131, 136, 138, 141, 334, 338, 1288 (chi ti\u1ebft cho vay), 331 (chi ti\u1ebft tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n) sau khi tr\u1eeb \u0111i s\u1ed1 d\u01b0 C\u00f3 TK 2293.<\/span><\/p>\n

      – H\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 140)<\/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 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) 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 c\u00e1c TK 151, 152, 153, 154, 155, 156, 157 sau khi tr\u1eeb \u0111i s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 2294.<\/span><\/p>\n

      – Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00e0 B\u0110S\u0110T (M\u00e3 s\u1ed1 150)<\/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 (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 v\u00e0 B\u0110S\u0110T 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 211, 217 sau khi \u0111\u00e3 tr\u1eeb \u0111i gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i TSC\u0110 v\u00e0 B\u0110S\u0110T (s\u1ed1 d\u01b0 C\u00f3 TK 214).<\/span><\/p>\n

      – T\u00e0i s\u1ea3n kh\u00e1c (M\u00e3 s\u1ed1 160)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ngo\u00e0i c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i c\u00e1c M\u00e3 s\u1ed1 110, 120, 130, 140, 150 n\u00eau tr\u00ean nh\u01b0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang, …<\/span><\/p>\n

      S\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u00e1c TK 133, 241, 242, 333, …<\/span><\/p>\n

      – T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n (M\u00e3 s\u1ed1 200)<\/em><\/span><\/p>\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.<\/span><\/p>\n

      M\u00e3 s\u1ed1 200 = 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 + M\u00e3 s\u1ed1 160.<\/span><\/p>\n

      1.2. N\u1ee3 ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 300)<\/strong><\/span><\/p>\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.<\/span><\/p>\n

      M\u00e3 s\u1ed1 300 = M\u00e3 s\u1ed1 310 + M\u00e3 s\u1ed1 320 + M\u00e3 s\u1ed1 330 + M\u00e3 s\u1ed1 340 + M\u00e3 s\u1ed1 350 + M\u00e3 s\u1ed1 360<\/span><\/p>\n

      – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n (M\u00e3 s\u1ed1 310)<\/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.<\/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.<\/span><\/p>\n

      – Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc (M\u00e3 s\u1ed1 320)<\/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 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p 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). 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

      – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (M\u00e3 s\u1ed1 330)<\/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 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.<\/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 333.<\/span><\/p>\n

      – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 340)<\/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 n\u1ee3 vay (M\u00e3 s\u1ed1 350)<\/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, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh 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.<\/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

      – Ph\u1ea3i tr\u1ea3 kh\u00e1c (M\u00e3 s\u1ed1 360)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i c\u00e1c M\u00e3 s\u1ed1 310, 320, 330, 340, 350 n\u00eau tr\u00ean nh\u01b0: Chi ph\u00ed ph\u1ea3i tr\u1ea3, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, nh\u1eadn c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, t\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft, qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i, qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7, ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c, …<\/span><\/p>\n

      S\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u00e1c TK 1388, 335, 336, 338, 352, 353, 356.<\/span><\/p>\n

      1.3. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 400)<\/strong><\/span><\/p>\n

      L\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 \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 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, l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i\u2026<\/span><\/p>\n

      M\u00e3 s\u1ed1 400 = M\u00e3 s\u1ed1 410 + M\u00e3 s\u1ed1 420 + M\u00e3 s\u1ed1 430<\/span><\/p>\n

      – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 410)<\/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\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, v\u1ed1n kh\u00e1c (n\u1ebfu 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 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 411.<\/span><\/p>\n

      – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (M\u00e3 s\u1ed1 420)<\/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

      – C\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 430)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i c\u00e1c M\u00e3 s\u1ed1 410, 420 n\u00eau tr\u00ean. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

      S\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 TK 418 sau khi tr\u1eeb \u0111i s\u1ed1 d\u01b0 N\u1ee3 TK 419.<\/span><\/p>\n

      – T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n (M\u00e3 s\u1ed1 500)<\/em><\/span><\/p>\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 500 = M\u00e3 s\u1ed1 300 + M\u00e3 s\u1ed1 400.<\/span><\/p>\n\n\n\n
      Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng T\u00e0i s\u1ea3nM\u00e3 s\u1ed1 200\u201d<\/span><\/td>\n=<\/span><\/td>\nCh\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng Ngu\u1ed3n v\u1ed1nM\u00e3 s\u1ed1 500\u201d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      2. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u1eabu s\u1ed1 B02 – DNSN)<\/strong><\/span><\/p>\n

      – Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 01)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu ph\u00e1t sinh khi b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 511 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911.<\/span><\/p>\n

      – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (M\u00e3 s\u1ed1 02)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, B\u0110S\u0110T, gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p, c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 632 \u0111\u1ed1i \u1ee9ng b\u00ean N\u1ee3 c\u1ee7a TK 911.<\/span><\/p>\n

      – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (M\u00e3 s\u1ed1 03)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3 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 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 642, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a TK 911.<\/span><\/p>\n

      – L\u00e3i\/l\u1ed7 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (M\u00e3 s\u1ed1 04)<\/em><\/span><\/p>\n

      \u00a0<\/em>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i ho\u1eb7c l\u1ed7 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c trong k\u1ef3 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 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 515, 711 (sau khi tr\u1eeb c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, thu nh\u1eadp kh\u00e1c) v\u1edbi t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 635, 811 (sau khi tr\u1eeb c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed kh\u00e1c).<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p l\u1ed7 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

      – L\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (M\u00e3 s\u1ed1 05)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf th\u1ef1c hi\u1ec7n trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi tr\u1eeb \u0111i chi ph\u00ed thu\u1ebf TNDN.<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p l\u1ed7 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

      M\u00e3 s\u1ed1 05 = M\u00e3 s\u1ed1 01 – M\u00e3 s\u1ed1 02 – M\u00e3 s\u1ed1 03 + M\u00e3 s\u1ed1 04.<\/span><\/p>\n

      – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 06)<\/em><\/span><\/p>\n

      Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 821 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911 ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 821 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      – L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 07) <\/em><\/span><\/p>\n

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

      Tr\u01b0\u1eddng h\u1ee3p l\u1ed7 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

      M\u00e3 s\u1ed1 07 = M\u00e3 s\u1ed1 05 – M\u00e3 s\u1ed1 06.<\/span><\/p>\n

      3. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (M\u1eabu s\u1ed1 B09 – DNSN)<\/strong><\/span><\/p>\n

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

      Trong ph\u1ea7n n\u00e0y doanh nghi\u1ec7p c\u1ea7n n\u00eau r\u00f5:<\/span><\/p>\n

      a) H\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n: C\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh hay doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/span><\/p>\n

      b) L\u0129nh v\u1ef1c kinh doanh: N\u00eau r\u00f5 l\u00e0 s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, x\u00e2y l\u1eafp ho\u1eb7c t\u1ed5ng h\u1ee3p nhi\u1ec1u l\u0129nh v\u1ef1c kinh doanh.<\/span><\/p>\n

      c) Ng\u00e0nh ngh\u1ec1 kinh doanh: N\u00eau r\u00f5 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ho\u1eb7c d\u1ecbch v\u1ee5 cung c\u1ea5p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

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

      a) K\u1ef3 k\u1ebf to\u00e1n n\u0103m ghi r\u00f5 k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo n\u0103m d\u01b0\u01a1ng l\u1ecbch b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/… \u0111\u1ebfn 31\/12\/… N\u1ebfu doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec ghi r\u00f5 ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

      b) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n: Ghi r\u00f5 l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

      3.3. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/strong><\/span><\/p>\n

      Tuy\u00ean b\u1ed1 v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: N\u00eau r\u00f5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u00e0 c\u00f3 tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam hay kh\u00f4ng?<\/span><\/p>\n

      \u00a0<\/em><\/strong>3.4. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh:<\/strong><\/span><\/p>\n

      – Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n n\u1ed9i dung c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

      – \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201c\u0110\u1ea7u n\u0103m\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u1ed9t \u201cCu\u1ed1i n\u0103m\u201d trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cCu\u1ed1i n\u0103m\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

      + B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh n\u0103m nay;<\/span><\/p>\n

      + S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

      + S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

      – Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a th\u00f4ng tin chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ea7n n\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 d\u1eabn t\u1eeb B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3.<\/span><\/p>\n

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

      – Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n n\u1ed9i dung c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, chi ph\u00ed.<\/span><\/p>\n

      – \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m nay\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

      + B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m nay;<\/span><\/p>\n

      + S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

      + S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

      – Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a th\u00f4ng tin chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ea7n n\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 d\u1eabn t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3.<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cN\u0103m sau\u201d th\u00ec \u0111i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      3.6. Nh\u1eefng th\u00f4ng tin kh\u00e1c m\u00e0 doanh nghi\u1ec7p c\u1ea7n thuy\u1ebft minh<\/strong><\/span><\/p>\n

      Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin quan tr\u1ecdng kh\u00e1c (n\u1ebfu c\u00f3) ngo\u00e0i nh\u1eefng th\u00f4ng tin \u0111\u00e3 tr\u00ecnh b\u00e0y tr\u00ean nh\u1eb1m cung c\u1ea5p th\u00eam th\u00f4ng tin kh\u00e1c n\u1ebfu x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

      M\u1ee4C 4<\/strong><\/span><\/h2>\n

      N\u1ed8I DUNG V\u00c0 PH\u01af\u01a0NG PH\u00c1P L\u1eacP B\u1ea2NG C\u00c2N \u0110\u1ed0I T\u00c0I KHO\u1ea2N<\/strong><\/span><\/h2>\n

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

      \u0110i\u1ec1u 83. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n (M\u1eabu s\u1ed1 F01 – DNN)<\/strong><\/span><\/p>\n

      1. M\u1ee5c \u0111\u00edch:<\/strong> Ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m v\u00e0 hi\u1ec7n c\u00f3 v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb trong k\u1ef3 b\u00e1o c\u00e1o v\u00e0 t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ki\u1ec3m tra vi\u1ec7c ghi ch\u00e9p tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u ghi tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

      2. C\u0103n c\u1ee9 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5<\/strong><\/span><\/p>\n

      B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1a tr\u00ean S\u1ed5 C\u00e1i v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n

      Tr\u01b0\u1edbc khi l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p; ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c s\u1ed5 c\u00f3 li\u00ean quan.<\/span><\/p>\n

      S\u1ed1 li\u1ec7u ghi v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n chia l\u00e0m 2 lo\u1ea1i:<\/span><\/p>\n

      – Lo\u1ea1i s\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 (C\u1ed9t 1,2- S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m), t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 (c\u1ed9t 5, 6 S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m), trong \u0111\u00f3 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o c\u1ed9t \u201cN\u1ee3\u201d, c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 C\u00f3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o c\u1ed9t \u201cC\u00f3\u201d.<\/span><\/p>\n

      – Lo\u1ea1i s\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh s\u1ed1 ph\u00e1t sinh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb \u0111\u1ea7u k\u1ef3 \u0111\u1ebfn ng\u00e0y cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o (c\u1ed9t 3, 4 S\u1ed1 ph\u00e1t sinh trong th\u00e1ng) trong \u0111\u00f3 t\u1ed5ng s\u1ed1 ph\u00e1t sinh \u201cN\u1ee3\u201d c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o c\u1ed9t \u201cN\u1ee3\u201d, t\u1ed5ng s\u1ed1 ph\u00e1t sinh \u201cC\u00f3\u201d \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o c\u1ed9t \u201cC\u00f3\u201dc\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n.<\/span><\/p>\n

      – C\u1ed9t A, B: S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n, t\u00ean t\u00e0i kho\u1ea3n c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c T\u00e0i kho\u1ea3n c\u1ea5p 1 m\u00e0 \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng v\u00e0 m\u1ed9t s\u1ed1 T\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ea7n ph\u00e2n t\u00edch.<\/span><\/p>\n

      – C\u1ed9t 1, 2- S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m: Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 ng\u00e0y \u0111\u1ea7u th\u00e1ng c\u1ee7a th\u00e1ng \u0111\u1ea7u n\u0103m (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m b\u00e1o c\u00e1o). S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o c\u00e1c c\u1ed9t n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o d\u00f2ng S\u1ed1 d\u01b0 \u0111\u1ea7u th\u00e1ng c\u1ee7a th\u00e1ng \u0111\u1ea7u n\u0103m tr\u00ean S\u1ed5 C\u00e1i ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o ph\u1ea7n \u201cS\u1ed1 d\u01b0 cu\u1ed1i n\u0103m\u201d c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n

      – C\u1ed9t 3, 4: Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3 v\u00e0 t\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n trong n\u0103m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u ghi v\u00e0o ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o d\u00f2ng \u201cC\u1ed9ng ph\u00e1t sinh lu\u1ef9 k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m\u201d c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng tr\u00ean S\u1ed5 C\u00e1i.<\/span><\/p>\n

      – C\u1ed9t 5,6 \u201cS\u1ed1 d\u01b0 cu\u1ed1i n\u0103m\u201d: Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 cu\u1ed1i th\u00e1ng c\u1ee7a th\u00e1ng cu\u1ed1i n\u0103m b\u00e1o c\u00e1o tr\u00ean S\u1ed5 C\u00e1i ho\u1eb7c \u0111\u01b0\u1ee3c t\u00ednh c\u0103n c\u1ee9 v\u00e0o c\u00e1c c\u1ed9t s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m (c\u1ed9t 1, 2), s\u1ed1 ph\u00e1t sinh trong n\u0103m (c\u1ed9t 3, 4) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u0103m n\u00e0y. S\u1ed1 li\u1ec7u \u1edf c\u1ed9t 5, 6 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u0103m sau.<\/span><\/p>\n

      Sau khi ghi \u0111\u1ee7 c\u00e1c s\u1ed1 li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c t\u00e0i kho\u1ea3n, ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ed5ng c\u1ed9ng B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n. S\u1ed1 li\u1ec7u trong B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00e2n \u0111\u1ed1i b\u1eaft bu\u1ed9c sau \u0111\u00e2y:<\/span><\/p>\n

      T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 (c\u1ed9t 1), T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 (c\u1ed9t 2), T\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3 (c\u1ed9t 3), T\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3 (c\u1ed9t 4), T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 (c\u1ed9t 5) T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 (c\u1ed9t 6).<\/span><\/p>\n

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

      CH\u01af\u01a0NG IV <\/strong><\/span><\/h1>\n

      CH\u1ee8NG T\u1eea K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

      \u00a0\u0110i\u1ec1u 84. Quy \u0111\u1ecbnh chung v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/span><\/h2>\n

      1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/p>\n

      2. C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1ea1i danh m\u1ee5c v\u00e0 bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec1u thu\u1ed9c lo\u1ea1i h\u01b0\u1edbng d\u1eabn. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng, thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc r\u00f5 r\u00e0ng, minh b\u1ea1ch, k\u1ecbp th\u1eddi, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

      3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u1ef1 x\u00e2y d\u1ef1ng v\u00e0 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb cho ri\u00eang m\u00ecnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 ghi ch\u00e9p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      4. C\u00e1c doanh nghi\u1ec7p c\u00f3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c th\u00ec \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb t\u1ea1i c\u00e1c v\u0103n b\u1ea3n \u0111\u00f3.<\/span><\/p>\n

      \u0110i\u1ec1u 85. L\u1eadp v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

      1. C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n cho m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh.<\/span><\/p>\n

      2. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c theo n\u1ed9i dung quy \u0111\u1ecbnh tr\u00ean m\u1eabu. Trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u01b0a c\u00f3 m\u1eabu th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

      3. N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; khi vi\u1ebft ph\u1ea3i d\u00f9ng b\u00fat m\u1ef1c, s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, ch\u1ed7 tr\u1ed1ng ph\u1ea3i g\u1ea1ch ch\u00e9o. Ch\u1ee9ng t\u1eeb b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n. Khi vi\u1ebft sai ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec ph\u1ea3i h\u1ee7y b\u1ecf b\u1eb1ng c\u00e1ch g\u1ea1ch ch\u00e9o v\u00e0o ch\u1ee9ng t\u1eeb vi\u1ebft sai.<\/span><\/p>\n

      4. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ee7 s\u1ed1 li\u00ean quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp nhi\u1ec1u li\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh th\u00ec n\u1ed9i dung c\u00e1c li\u00ean ph\u1ea3i gi\u1ed1ng nhau.<\/span><\/p>\n

      5. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh quy \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng lo\u1ea1i m\u1ef1c kh\u00f4ng phai. Kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng m\u1ef1c m\u00e0u \u0111\u1ecf ho\u1eb7c \u0111\u00f3ng d\u1ea5u ch\u1eef k\u00fd kh\u1eafc s\u1eb5n. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i th\u1ed1ng nh\u1ea5t. Ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c k\u00fd t\u00ean tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n

      6. C\u00e1c doanh nghi\u1ec7p ch\u01b0a c\u00f3 ch\u1ee9c danh k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng, ng\u00e2n h\u00e0ng… Ch\u1eef k\u00fd k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01b0\u1ee3c thay b\u1eb1ng ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3. Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n quy \u0111\u1ecbnh cho k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n

      7. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd. Nghi\u00eam c\u1ea5m ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c \u0111\u01b0\u1ee3c \u1ee7y\u00a0quy\u1ec1n k\u00fd ch\u1ee9ng t\u1eeb th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi ch\u01b0a ghi ho\u1eb7c ch\u01b0a ghi \u0111\u1ee7 n\u1ed9i dung ch\u1ee9ng t\u1eeb theo tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi k\u00fd.<\/span><\/p>\n

      8. Vi\u1ec7c ph\u00e2n c\u1ea5p k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do T\u1ed5ng Gi\u00e1m \u0111\u1ed1c (Gi\u00e1m \u0111\u1ed1c), ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi lu\u1eadt ph\u00e1p, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, \u0111\u1ea3m b\u1ea3o ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd, an to\u00e0n t\u00e0i s\u1ea3n.<\/span><\/p>\n

      9. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n chi ti\u1ec1n ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n duy\u1ec7t chi v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 chi ti\u1ec1n ph\u1ea3i k\u00fd theo t\u1eebng li\u00ean.<\/span><\/p>\n

      10. K\u1ebf\u00a0to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y\u00a0quy\u1ec1n) kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd \u201cth\u1eeba \u1ee7y\u00a0quy\u1ec1n\u201d c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u doanh nghi\u1ec7p. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y\u00a0quy\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y\u00a0quy\u1ec1n l\u1ea1i cho ng\u01b0\u1eddi kh\u00e1c.<\/span><\/p>\n

      11. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y.<\/span><\/p>\n

      \u0110i\u1ec1u 86. Tr\u00ecnh t\u1ef1 lu\u00e2n chuy\u1ec3n v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

      1. T\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do doanh nghi\u1ec7p l\u1eadp ho\u1eb7c t\u1eeb b\u00ean ngo\u00e0i chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec1u ph\u1ea3i t\u1eadp trung t\u1ea1i b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ki\u1ec3m tra nh\u1eefng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00f3 v\u00e0 ch\u1ec9 sau khi ki\u1ec3m tra v\u00e0 x\u00e1c minh t\u00ednh ph\u00e1p l\u00fd c\u1ee7a ch\u1ee9ng t\u1eeb th\u00ec m\u1edbi d\u00f9ng nh\u1eefng ch\u1ee9ng t\u1eeb \u0111\u00f3 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

      2. Tr\u00ecnh t\u1ef1 lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n

      – L\u1eadp, ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

      – K\u1ebf to\u00e1n vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng ki\u1ec3m tra v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c tr\u00ecnh ng\u01b0\u1eddi k\u00fd duy\u1ec7t theo th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

      – Ph\u00e2n lo\u1ea1i, s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, \u0111\u1ecbnh kho\u1ea3n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n;<\/span><\/p>\n

      – L\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n

      3. Tr\u00ecnh t\u1ef1 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n

      – Ki\u1ec3m tra t\u00ednh r\u00f5 r\u00e0ng, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau, c\u00e1c y\u1ebfu t\u1ed1 ghi ch\u00e9p tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

      – Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u00e3 ghi tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u1edbi c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

      – Ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u, th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n

      4. Khi ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n n\u1ebfu ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, ph\u1ea3i t\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n (Kh\u00f4ng xu\u1ea5t qu\u1ef9, thanh to\u00e1n, xu\u1ea5t kho,\u2026) \u0111\u1ed3ng th\u1eddi b\u00e1o ngay cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p bi\u1ebft \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. \u0110\u1ed1i v\u1edbi nh\u1eefng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u1eadp kh\u00f4ng \u0111\u00fang th\u1ee7 t\u1ee5c, n\u1ed9i dung v\u00e0 ch\u1eef s\u1ed1 kh\u00f4ng r\u00f5 r\u00e0ng th\u00ec ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra ho\u1eb7c ghi s\u1ed5 ph\u1ea3i tr\u1ea3 l\u1ea1i, y\u00eau c\u1ea7u l\u00e0m th\u00eam th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sau \u0111\u00f3 m\u1edbi l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5.<\/span><\/p>\n

      \u0110i\u1ec1u 87. D\u1ecbch ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ra ti\u1ebfng Vi\u1ec7t, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd, in v\u00e0 ph\u00e1t h\u00e0nh bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

      C\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ghi b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i, khi s\u1eed d\u1ee5ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n ra ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n

      \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a n\u1ed9i dung \u0111\u01b0\u1ee3c d\u1ecbch ra ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i sang ti\u1ebfng Vi\u1ec7t. B\u1ea3n ch\u1ee9ng t\u1eeb d\u1ecbch ra ti\u1ebfng vi\u1ec7t ph\u1ea3i \u0111\u00ednh k\u00e8m v\u1edbi b\u1ea3n ch\u00ednh b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

      C\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i nh\u01b0 c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c kh\u00f4ng ph\u1ea3i d\u1ecbch ra ti\u1ebfng Vi\u1ec7t tr\u1eeb khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

      C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 mua s\u1eb5n ho\u1eb7c t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu, t\u1ef1 in, nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i\u00a0 Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

      Ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n c\u1ea9n th\u1eadn, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 h\u01b0 h\u1ecfng, m\u1ee5c n\u00e1t. S\u00e9c v\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 ti\u1ec1n. C\u00e1c doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed cho ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n th\u00ec ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

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

      CH\u01af\u01a0NG IV<\/strong><\/span><\/h1>\n

      S\u1ed4 K\u1ebe TO\u00c1N V\u00c0 H\u00ccNH TH\u1ee8C K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

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

      \u0110i\u1ec1u 88. S\u1ed5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

      1. S\u1ed5 k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, h\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh theo n\u1ed9i dung kinh t\u1ebf v\u00e0 theo tr\u00ecnh t\u1ef1 th\u1eddi gian c\u00f3 li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p. M\u1ed7i doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ch\u1ec9 c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n cho m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n trong Lu\u1eadt K\u1ebf to\u00e1n, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n

      2. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n cho ri\u00eang m\u00ecnh nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p th\u00f4ng tin v\u1ec1 giao d\u1ecbch kinh t\u1ebf m\u1ed9t c\u00e1ch minh b\u1ea1ch, \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 ki\u1ec3m tra, d\u1ec5 ki\u1ec3m so\u00e1t v\u00e0 d\u1ec5 \u0111\u1ed1i chi\u1ebfu. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u1ef1 x\u00e2y d\u1ef1ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m qu\u1ea3n l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh.<\/span><\/p>\n

      3. T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng h\u00ecnh th\u1ee9c ghi s\u1ed5 k\u1ebf to\u00e1n cho ri\u00eang m\u00ecnh tr\u00ean c\u01a1 s\u1edf \u0111\u1ea3m b\u1ea3o th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

      \u0110i\u1ec1u 89. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi gi\u1eef v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

      S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, ph\u00e2n c\u00f4ng r\u00f5 r\u00e0ng tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n gi\u1eef v\u00e0 ghi s\u1ed5. S\u1ed5 k\u1ebf to\u00e1n giao cho nh\u00e2n vi\u00ean n\u00e0o th\u00ec nh\u00e2n vi\u00ean \u0111\u00f3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 nh\u1eefng \u0111i\u1ec1u ghi trong s\u1ed5 v\u00e0 vi\u1ec7c gi\u1eef s\u1ed5 trong su\u1ed1t th\u1eddi gian d\u00f9ng s\u1ed5. Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i nh\u00e2n vi\u00ean gi\u1eef v\u00e0 ghi s\u1ed5, k\u1ebf\u00a0 to\u00e1n tr\u01b0\u1edfng ph\u1ea3i t\u1ed5 ch\u1ee9c vi\u1ec7c b\u00e0n giao tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n gi\u1eefa nh\u00e2n vi\u00ean c\u0169 v\u00e0 nh\u00e2n vi\u00ean m\u1edbi. Bi\u00ean b\u1ea3n b\u00e0n giao ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng k\u00fd x\u00e1c nh\u1eadn.<\/span><\/p>\n

      \u0110i\u1ec1u 90. M\u1edf, ghi s\u1ed5 k\u1ebf to\u00e1n, ch\u1eef k\u00fd v\u00e0 s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

      1. M\u1edf s\u1ed5<\/span><\/p>\n

      S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i m\u1edf v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i m\u1edf t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00fd duy\u1ec7t c\u00e1c s\u1ed5 k\u1ebf to\u00e1n. S\u1ed5 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u00f3ng th\u00e0nh quy\u1ec3n ho\u1eb7c \u0111\u1ec3 t\u1edd r\u1eddi. C\u00e1c t\u1edd s\u1ed5 khi d\u00f9ng xong ph\u1ea3i \u0111\u00f3ng th\u00e0nh quy\u1ec3n \u0111\u1ec3 l\u01b0u tr\u1eef. Tr\u01b0\u1edbc khi d\u00f9ng s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ho\u00e0n thi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n d\u1ea1ng quy\u1ec3n: Trang \u0111\u1ea7u s\u1ed5 ph\u1ea3i ghi t\u00f5 t\u00ean doanh nghi\u1ec7p, t\u00ean s\u1ed5, ng\u00e0y m\u1edf s\u1ed5, ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 k\u1ef3 ghi s\u1ed5, h\u1ecd t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi gi\u1eef v\u00e0 ghi s\u1ed5, c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ng\u00e0y k\u1ebft th\u00fac ghi s\u1ed5 ho\u1eb7c ng\u00e0y chuy\u1ec3n giao cho ng\u01b0\u1eddi kh\u00e1c. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1nh s\u1ed1 trang t\u1eeb trang \u0111\u1ea7u \u0111\u1ebfn trang cu\u1ed1i, gi\u1eefa hai trang s\u1ed5 ph\u1ea3i \u0111\u00f3ng d\u1ea5u gi\u00e1p lai c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi s\u1ed5 t\u1edd r\u1eddi: \u0110\u1ea7u m\u1ed7i s\u1ed5 t\u1edd r\u1eddi ph\u1ea3i ghi r\u00f5 t\u00ean doanh nghi\u1ec7p, s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a t\u1eebng t\u1edd s\u1ed5, t\u00ean s\u1ed5, th\u00e1ng s\u1eed d\u1ee5ng, h\u1ecd t\u00ean ng\u01b0\u1eddi gi\u1eef v\u00e0 ghi s\u1ed5. C\u00e1c t\u1edd r\u1eddi tr\u01b0\u1edbc khi d\u00f9ng ph\u1ea3i \u0111\u01b0\u1ee3c gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y\u00a0quy\u1ec1n k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u v\u00e0 ghi v\u00e0o s\u1ed5 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng s\u1ed5 t\u1edd r\u1eddi. C\u00e1c s\u1ed5 t\u1edd r\u1eddi ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ef1 an to\u00e0n, d\u1ec5 t\u00ecm.<\/span><\/p>\n

      2. Ghi s\u1ed5: Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra b\u1ea3o \u0111\u1ea3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. M\u1ecdi s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd ch\u1ee9ng minh.<\/span><\/p>\n

      3. Kh\u00f3a s\u1ed5: Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ngo\u00e0i ra ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

      4. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ghi s\u1ed5 thu\u1ed9c c\u00e1c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i k\u00fd v\u00e0 ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Ng\u01b0\u1eddi ghi s\u1ed5 k\u1ebf to\u00e1n l\u00e0 c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 ghi r\u00f5 s\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

      5. Khi ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o c\u00f3 sai s\u00f3t th\u00ec ph\u1ea3i s\u1eeda ch\u1eefa b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

      6. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t trong c\u00e1c k\u1ef3 tr\u01b0\u1edbc, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1.<\/span><\/p>\n

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

      CH\u01af\u01a0NG VI<\/strong><\/span><\/h1>\n

      T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/h1>\n

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

      \u0110i\u1ec1u 91. Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

      1. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n sau:<\/span><\/p>\n

      – S\u1ed1 d\u01b0 chi ti\u1ebft v\u1ec1 v\u00e0ng, b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 1113 v\u00e0 1123 \u0111\u01b0\u1ee3c chuy\u1ec3n sang theo d\u00f5i tr\u00ean c\u00e1c TK 152 – H\u00e0ng t\u1ed3n kho, TK 155 – Th\u00e0nh ph\u1ea9m, TK 156 – H\u00e0ng h\u00f3a (\u0111\u1ed1i v\u1edbi v\u00e0ng b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho) v\u00e0 TK 2288 – \u0110\u1ea7u t\u01b0 kh\u00e1c (\u0111\u1ed1i v\u1edbi v\u00e0ng b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho).<\/span><\/p>\n

      – S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, kh\u00f4ng n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh (mua v\u00e0o \u0111\u1ec3 b\u00e1n ra v\u1edbi m\u1ee5c \u0111\u00edch ki\u1ebfm l\u1eddi qua ch\u00eanh l\u1ec7ch gi\u00e1 mua, b\u00e1n) \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (1288);<\/span><\/p>\n

      – S\u1ed1 d\u01b0 TK 142 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc;<\/span><\/p>\n

      – S\u1ed1 d\u01b0 chi ti\u1ebft TK 1388 v\u1ec1 k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ng\u1eafn h\u1ea1n v\u00e0 TK 244 – K\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 1386 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c;<\/span><\/p>\n

      – S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 159, 229 \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (chi ti\u1ebft cho t\u1eebng TK c\u1ea5p 2 ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung d\u1ef1 ph\u00f2ng);<\/span><\/p>\n

      – S\u1ed1 d\u01b0 TK 311 – Vay ng\u1eafn h\u1ea1n, TK 315 – N\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3, TK 3411- Vay d\u00e0i h\u1ea1n v\u00e0 TK 3412 – N\u1ee3 d\u00e0i h\u1ea1n chuy\u1ec3n sang TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh;<\/span><\/p>\n

      – S\u1ed1 d\u01b0 TK 3414 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c d\u00e0i h\u1ea1n chuy\u1ec3n sang TK 3386 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/span><\/p>\n

      – Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa, duy tr\u00ec cho TSC\u0110 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng (\u0111\u1ed1i v\u1edbi nh\u1eefng TSC\u0110 theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt ph\u1ea3i s\u1eeda ch\u1eefa \u0111\u1ecbnh k\u1ef3), chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng, ho\u00e0n tr\u1ea3 m\u1eb7t b\u1eb1ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (chi ti\u1ebft TK 3524).<\/span><\/p>\n

      2. C\u00e1c n\u1ed9i dung kh\u00e1c \u0111ang ph\u1ea3n \u00e1nh chi ti\u1ebft tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan n\u1ebfu tr\u00e1i so v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

      \u0110i\u1ec1u 92. \u0110i\u1ec1u kho\u1ea3n h\u1ed3i t\u1ed1<\/strong><\/span><\/h2>\n

      1.\u00a0Doanh nghi\u1ec7p kh\u00f4ng ti\u1ebfp t\u1ee5c tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1 v\u00e0 kh\u00f4ng ph\u1ea3i h\u1ed3i t\u1ed1 to\u00e0n b\u1ed9 chi ph\u00ed kh\u1ea5u hao l\u0169y k\u1ebf \u0111\u00e3 tr\u00edch t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n

      2. Doanh nghi\u1ec7p b\u00e1o c\u00e1o l\u1ea1i th\u00f4ng tin so s\u00e1nh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 s\u1ef1 thay \u0111\u1ed5i gi\u1eefa Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC ng\u00e0y 14\/9\/2006 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 thuy\u1ebft minh l\u00ed do l\u00e0 c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span><\/p>\n

      \u0110i\u1ec1u 93<\/strong>. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h2>\n

      1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y 1\/1\/2017. Nh\u1eefng quy \u0111\u1ecbnh tr\u00e1i v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec1u b\u00e3i b\u1ecf. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf c\u00e1c n\u1ed9i dung \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC ng\u00e0y 14\/9\/2006 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 138\/2011\/TT-BTC ng\u00e0y 4\/10\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

      2. C\u00e1c B\u1ed9, ng\u00e0nh, U\u1ef7 ban Nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf c\u00e1c T\u1ec9nh, Th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n\n\n\n
      N\u01a1i nh\u1eadn:<\/em><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/em><\/span>\u00a0 <\/em><\/span>– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>– V\u0103n ph\u00f2ng TW \u0110\u1ea3ng;<\/span>– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span><\/p>\n

      – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span><\/p>\n

      – V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

      – V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span><\/p>\n

      – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9;<\/span><\/p>\n

      – To\u00e0 \u00e1n NDTC;<\/span><\/p>\n

      – Vi\u1ec7n Ki\u1ec3m s\u00e1t NDTC;<\/span><\/p>\n

      – Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

      – UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span><\/p>\n

      – C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span><\/p>\n

      – C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n – B\u1ed9 T\u01b0 ph\u00e1p<\/span><\/p>\n

      – S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh,\u00a0<\/span><\/p>\n

      TP tr\u1ef1c thu\u1ed9c TW;<\/span><\/p>\n

      – C\u00e1c TCT, t\u1eadp \u0111o\u00e0n kinh t\u1ebf;<\/span><\/p>\n

      – C\u00f4ng b\u00e1o;<\/span><\/p>\n

      – V\u1ee5 Ph\u00e1p ch\u1ebf – B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

      – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c\u00a0 B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

      – V\u0103n ph\u00f2ng Ban ch\u1ec9 \u0111\u1ea1o TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;<\/span><\/p>\n

      – Website Ch\u00ednh ph\u1ee7; Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

      – L\u01b0u: VT, V\u1ee5 C\u0110KT.<\/span><\/td>\n

      		\n

      KT. B\u1ed8 TR\u01af\u1edeNG<\/strong>TH\u1ee8 TR\u01af\u1edeNG<\/strong>\u00a0<\/strong>\u00a0<\/strong>\u00a0<\/strong><\/span><\/p>\n

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

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

      Tr\u1ea7n V\u0103n Hi\u1ebfu<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

      K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb\u00a0\u0111\u1ebfn b\u1ea1n\u00a0\u0111\u1ecdc to\u00e0n v\u0103n Th\u00f4ng t\u01b0 133 ban h\u00e0nh ng\u00e0y 26\/08\/2016 quy\u00a0\u0111\u1ecbnh v\u1ec1 ch\u1ebf\u00a0\u0111\u1ed9 k\u1ebf to\u00e1n\u00a0\u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017.\u00a0 B\u1ed8 T\u00c0I CH\u00cdNH \u00a0 \u00a0\u00a0S\u1ed1: 133\/2016\/TT-BTC C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u00a0 \u0110\u1ed9c l\u1eadp – T\u1ef1 do –..<\/p>\n","protected":false},"author":7,"featured_media":27271,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3292,3726,3727],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27099"}],"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=27099"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27099\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27271"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27099"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}