{"id":31892,"date":"2021-10-25T00:45:51","date_gmt":"2021-10-24T17:45:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31892"},"modified":"2021-09-28T08:53:08","modified_gmt":"2021-09-28T01:53:08","slug":"chuan-muc-ke-toan-so-15-hop-dong-xay-dung-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31892","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 15 – H\u1ee2P \u0110\u1ed2NG X\u00c2Y D\u1ef0NG"},"content":{"rendered":"

H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T\u00a0<\/strong>NAM<\/strong><\/p>\n

Chu\u1ea9n m\u1ef1c s\u1ed1 15<\/strong><\/p>\n

H\u1ee2P \u0110\u1ed2NG X\u00c2Y D\u1ef0NG
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 165\/2002\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2002 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n

    \n
  1. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh thu v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, g\u1ed3m: N\u1ed9i dung doanh thu v\u00e0 chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng; ghi nh\u1eadn doanh thu, chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng l\u00e0m c\u01a1 s\u1edf ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
  2. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u.<\/li>\n
  3. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/li>\n<\/ol>\n

    H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng: L\u00e0 h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t t\u00e0i s\u1ea3n ho\u1eb7c t\u1ed5 h\u1ee3p c\u00e1c t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd hay ph\u1ee5 thu\u1ed9c l\u1eabn nhau v\u1ec1 m\u1eb7t thi\u1ebft k\u1ebf, c\u00f4ng ngh\u1ec7, ch\u1ee9c n\u0103ng ho\u1eb7c c\u00e1c m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u01a1 b\u1ea3n c\u1ee7a ch\u00fang.<\/p>\n

    H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u1edbi gi\u00e1 c\u1ed1 \u0111\u1ecbnh: L\u00e0 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng trong \u0111\u00f3 nh\u00e0 th\u1ea7u ch\u1ea5p thu\u1eadn m\u1ed9t m\u1ee9c gi\u00e1 c\u1ed1 \u0111\u1ecbnh cho to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c m\u1ed9t \u0111\u01a1n gi\u00e1 c\u1ed1 \u0111\u1ecbnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p khi gi\u00e1 c\u1ea3 t\u0103ng l\u00ean, m\u1ee9c gi\u00e1 \u0111\u00f3 c\u00f3 th\u1ec3 thay \u0111\u1ed5i ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c \u0111i\u1ec1u kho\u1ea3n ghi trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n

    H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u1edbi chi ph\u00ed ph\u1ee5 th\u00eam: L\u00e0 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng trong \u0111\u00f3 nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n, c\u1ed9ng (+) th\u00eam m\u1ed9t kho\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean nh\u1eefng chi ph\u00ed n\u00e0y ho\u1eb7c \u0111\u01b0\u1ee3c t\u00ednh th\u00eam m\u1ed9t kho\u1ea3n ph\u00ed c\u1ed1 \u0111\u1ecbnh.<\/p>\n

      \n
    1. H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01a1n l\u1ebb, nh\u01b0: M\u1ed9t chi\u1ebfc c\u1ea7u, m\u1ed9t t\u00f2a nh\u00e0, m\u1ed9t \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn d\u1ea7u, m\u1ed9t con \u0111\u01b0\u1eddng ho\u1eb7c x\u00e2y d\u1ef1ng t\u1ed5 h\u1ee3p c\u00e1c t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd hay ph\u1ee5 thu\u1ed9c l\u1eabn nhau v\u1ec1 thi\u1ebft k\u1ebf, c\u00f4ng ngh\u1ec7, ch\u1ee9c n\u0103ng hay m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u01a1 b\u1ea3n c\u1ee7a ch\u00fang, nh\u01b0: M\u1ed9t nh\u00e0 m\u00e1y l\u1ecdc d\u1ea7u, t\u1ed5 h\u1ee3p nh\u00e0 m\u00e1y d\u1ec7t, may.<\/li>\n
    2. Trong chu\u1ea9n m\u1ef1c n\u00e0y, h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f2n bao g\u1ed3m:<\/li>\n<\/ol>\n

      (a) H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n, nh\u01b0: H\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, kh\u1ea3o s\u00e1t; H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 ki\u1ebfn tr\u00fac;<\/p>\n

      (b) H\u1ee3p \u0111\u1ed3ng ph\u1ee5c ch\u1ebf hay ph\u00e1 h\u1ee7y c\u00e1c t\u00e0i s\u1ea3n v\u00e0 kh\u00f4i ph\u1ee5c m\u00f4i tr\u01b0\u1eddng sau khi ph\u00e1 h\u1ee7y c\u00e1c t\u00e0i s\u1ea3n.<\/p>\n

        \n
      1. H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u1edbi gi\u00e1 c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u1edbi chi ph\u00ed ph\u1ee5 th\u00eam. M\u1ed9t s\u1ed1 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u1ea3 h\u1ee3p \u0111\u1ed3ng v\u1edbi gi\u00e1 c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ee3p \u0111\u1ed3ng v\u1edbi chi ph\u00ed ph\u1ee5 th\u00eam. V\u00ed d\u1ee5 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u1edbi chi ph\u00ed ph\u1ee5 th\u00eam nh\u01b0ng c\u00f3 th\u1ecfa thu\u1eadn m\u1ee9c gi\u00e1 t\u1ed1i \u0111a. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, nh\u00e0 th\u1ea7u c\u1ea7n ph\u1ea3i xem x\u00e9t t\u1ea5t c\u1ea3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh trong \u0111o\u1ea1n 23 v\u00e0 24 \u0111\u1ec3 ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/li>\n<\/ol>\n

        K\u1ebft h\u1ee3p v\u00e0 ph\u00e2n chia h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/strong><\/p>\n

          \n
        1. C\u00e1c y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng ri\u00eang r\u1ebd cho t\u1eebng h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho nh\u1eefng ph\u1ea7n ri\u00eang bi\u1ec7t c\u00f3 th\u1ec3 nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c c\u1ee7a m\u1ed9t h\u1ee3p \u0111\u1ed3ng ri\u00eang r\u1ebd ho\u1eb7c m\u1ed9t nh\u00f3m c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 ph\u1ea3n \u00e1nh b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ee3p \u0111\u1ed3ng hay nh\u00f3m c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/li>\n
        2. M\u1ed9t h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng li\u00ean quan \u0111\u1ebfn x\u00e2y d\u1ef1ng m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n th\u00ec vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed7i t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c coi nh\u01b0 m\u1ed9t h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng ri\u00eang r\u1ebd khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi ba (3) \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n

          (a) C\u00f3 thi\u1ebft k\u1ebf, d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang r\u1ebd cho t\u1eebng t\u00e0i s\u1ea3n v\u00e0 m\u1ed7i t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp;<\/p>\n

          (b) M\u1ed7i t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u00e0m ph\u00e1n ri\u00eang v\u1edbi t\u1eebng nh\u00e0 th\u1ea7u v\u00e0 kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 ch\u1ea5p thu\u1eadn ho\u1eb7c t\u1eeb ch\u1ed1i ph\u1ea7n h\u1ee3p \u0111\u1ed3ng li\u00ean quan \u0111\u1ebfn t\u1eebng t\u00e0i s\u1ea3n;<\/p>\n

          (c) C\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed v\u00e0 doanh thu c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n.<\/p>\n

            \n
          1. M\u1ed9t nh\u00f3m c\u00e1c h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi m\u1ed9t kh\u00e1ch h\u00e0ng hay v\u1edbi m\u1ed9t s\u1ed1 kh\u00e1ch h\u00e0ng, s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi ba (3) \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n

            (a) C\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e0m ph\u00e1n nh\u01b0 l\u00e0 m\u1ed9t h\u1ee3p \u0111\u1ed3ng tr\u1ecdn g\u00f3i;<\/p>\n

            (b) C\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 m\u1ed1i li\u00ean h\u1ec7 r\u1ea5t m\u1eadt thi\u1ebft v\u1edbi nhau \u0111\u1ebfn m\u1ee9c tr\u00ean th\u1ef1c t\u1ebf ch\u00fang l\u00e0 nhi\u1ec1u b\u1ed9 ph\u1eadn c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n c\u00f3 m\u1ee9c l\u00e3i g\u1ed9p \u01b0\u1edbc t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/p>\n

            (c) C\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi ho\u1eb7c theo m\u1ed9t qu\u00e1 tr\u00ecnh li\u00ean t\u1ee5c.<\/p>\n

              \n
            1. M\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c x\u00e2y d\u1ef1ng th\u00eam m\u1ed9t t\u00e0i s\u1ea3n theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 s\u1eeda \u0111\u1ed5i \u0111\u1ec3 bao g\u1ed3m vi\u1ec7c x\u00e2y d\u1ef1ng th\u00eam m\u1ed9t t\u00e0i s\u1ea3n \u0111\u00f3. Vi\u1ec7c x\u00e2y d\u1ef1ng th\u00eam m\u1ed9t t\u00e0i s\u1ea3n ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng ri\u00eang r\u1ebd khi:<\/li>\n<\/ol>\n

              (a) T\u00e0i s\u1ea3n n\u00e0y c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn v\u00e0 \u0111\u1ed9c l\u1eadp so v\u1edbi c\u00e1c t\u00e0i s\u1ea3n n\u00eau trong h\u1ee3p \u0111\u1ed3ng ban \u0111\u1ea7u v\u1ec1 thi\u1ebft k\u1ebf, c\u00f4ng ngh\u1ec7 v\u00e0 ch\u1ee9c n\u0103ng; ho\u1eb7c<\/p>\n

              (b) Gi\u00e1 c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn kh\u00f4ng li\u00ean quan \u0111\u1ebfn gi\u00e1 c\u1ea3 c\u1ee7a h\u1ee3p \u0111\u1ed3ng ban \u0111\u1ea7u.<\/p>\n

              N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

              Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/strong><\/p>\n

                \n
              1. Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng bao g\u1ed3m:<\/li>\n<\/ol>\n

                (a) Doanh thu ban \u0111\u1ea7u \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng; v\u00e0<\/p>\n

                (b) 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.<\/p>\n

                  \n
                1. Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u00e3 thu ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn v\u00ec ch\u00fang tu\u1ef3 thu\u1ed9c v\u00e0o c\u00e1c s\u1ef1 ki\u1ec7n s\u1ebd x\u1ea3y ra trong t\u01b0\u01a1ng lai. Vi\u1ec7c \u01b0\u1edbc t\u00ednh th\u01b0\u1eddng ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i khi c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00f3 ph\u00e1t sinh v\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft. V\u00ec v\u1eady, 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:<\/li>\n<\/ol>\n

                  (a) 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 ban \u0111\u1ea7u;<\/p>\n

                  (b) Doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ecfa 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;<\/p>\n

                  (c) 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 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                  (d) 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.<\/p>\n

                    \n
                  1. S\u1ef1 thay \u0111\u1ed5i theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng v\u1ec1 ph\u1ea1m vi c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng. V\u00ed d\u1ee5: S\u1ef1 thay \u0111\u1ed5i y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt hay thi\u1ebft k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 thay \u0111\u1ed5i kh\u00e1c trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. S\u1ef1 thay \u0111\u1ed5i n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng khi:<\/li>\n<\/ol>\n

                    (a) C\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn kh\u00e1ch h\u00e0ng s\u1ebd ch\u1ea5p thu\u1eadn c\u00e1c thay \u0111\u1ed5i v\u00e0 doanh thu ph\u00e1t sinh t\u1eeb c\u00e1c thay \u0111\u1ed5i \u0111\u00f3; v\u00e0<\/p>\n

                    (b) Doanh thu c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch tin c\u1eady.<\/p>\n

                      \n
                    1. 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 h\u1ecd th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1t hay v\u01b0\u1ee3t m\u1ee9c y\u00eau c\u1ea7u. V\u00ed d\u1ee5, trong h\u1ee3p \u0111\u1ed3ng c\u00f3 d\u1ef1 ki\u1ebfn tr\u1ea3 cho nh\u00e0 th\u1ea7u kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng v\u00ec ho\u00e0n th\u00e0nh s\u1edbm h\u1ee3p \u0111\u1ed3ng. Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng khi:<\/li>\n<\/ol>\n

                      (a) 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 ghi trong h\u1ee3p \u0111\u1ed3ng; v\u00e0<\/p>\n

                      (b) Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/p>\n

                        \n
                      1. M\u1ed9t 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 khi:<\/li>\n<\/ol>\n

                        (a) C\u00e1c 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;<\/p>\n

                        (b) Kho\u1ea3n thanh to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng ch\u1ea5p thu\u1eadn v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/p>\n

                        CHI PH\u00cd C\u1ee6A H\u1ee2P \u0110\u1ed2NG X\u00c2Y D\u1ef0NG<\/strong><\/p>\n

                          \n
                        1. Chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng bao g\u1ed3m:<\/li>\n<\/ol>\n

                          (a) Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1eebng h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                          (b) Chi ph\u00ed chung li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 cho t\u1eebng h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3;<\/p>\n

                          (c) C\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 th\u1ec3 thu l\u1ea1i t\u1eeb kh\u00e1ch h\u00e0ng theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/p>\n

                            \n
                          1. Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1eebng h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m:<\/li>\n<\/ol>\n

                            (a) Chi ph\u00ed nh\u00e2n c\u00f4ng t\u1ea1i c\u00f4ng tr\u01b0\u1eddng, bao g\u1ed3m c\u1ea3 chi ph\u00ed gi\u00e1m s\u00e1t c\u00f4ng tr\u00ecnh;<\/p>\n

                            (b) Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, bao g\u1ed3m c\u1ea3 thi\u1ebft b\u1ecb cho c\u00f4ng tr\u00ecnh;<\/p>\n

                            (c) Kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 c\u00e1c TSC\u0110 kh\u00e1c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                            (d) Chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t, th\u00e1o d\u1ee1 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u1ebfn v\u00e0 \u0111i kh\u1ecfi c\u00f4ng tr\u00ecnh;<\/p>\n

                            (\u0111) Chi ph\u00ed thu\u00ea nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                            (e) Chi ph\u00ed thi\u1ebft k\u1ebf v\u00e0 tr\u1ee3 gi\u00fap k\u1ef9 thu\u1eadt li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                            (g) Chi ph\u00ed d\u1ef1 t\u00ednh \u0111\u1ec3 s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh;<\/p>\n

                            (h) C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/p>\n

                            Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m khi c\u00f3 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c kh\u00f4ng bao g\u1ed3m trong doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng. V\u00ed d\u1ee5: C\u00e1c kho\u1ea3n thu t\u1eeb vi\u1ec7c b\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba, thu thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/p>\n

                              \n
                            1. Chi ph\u00ed chung li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u00e0 c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 cho t\u1eebng h\u1ee3p \u0111\u1ed3ng, bao g\u1ed3m:<\/li>\n<\/ol>\n

                              (a) Chi ph\u00ed b\u1ea3o hi\u1ec3m;<\/p>\n

                              (b) Chi ph\u00ed thi\u1ebft k\u1ebf v\u00e0 tr\u1ee3 gi\u00fap k\u1ef9 thu\u1eadt kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn m\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3;<\/p>\n

                              (c) Chi ph\u00ed qu\u1ea3n l\u00fd chung trong x\u00e2y d\u1ef1ng.<\/p>\n

                              C\u00e1c chi ph\u00ed tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p th\u00edch h\u1ee3p m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng theo t\u1ef7 l\u1ec7 h\u1ee3p l\u00fd v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u00f3 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m t\u01b0\u01a1ng t\u1ef1. Vi\u1ec7c ph\u00e2n b\u1ed5 c\u1ea7n d\u1ef1a tr\u00ean m\u1ee9c th\u00f4ng th\u01b0\u1eddng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng. (Chi ph\u00ed chung li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 cho t\u1eebng h\u1ee3p \u0111\u1ed3ng c\u0169ng bao g\u1ed3m chi ph\u00ed \u0111i vay n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a theo quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c “Chi ph\u00ed \u0111i vay”).<\/p>\n

                                \n
                              1. C\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 th\u1ec3 thu l\u1ea1i t\u1eeb kh\u00e1ch h\u00e0ng theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u01b0 chi ph\u00ed gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, chi ph\u00ed tri\u1ec3n khai m\u00e0 kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 l\u1ea1i cho nh\u00e0 th\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/li>\n
                              2. Chi ph\u00ed kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ee3p \u0111\u1ed3ng ho\u1eb7c kh\u00f4ng th\u1ec3 ph\u00e2n b\u1ed5 cho h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh trong chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng. C\u00e1c chi ph\u00ed n\u00e0y bao g\u1ed3m:<\/li>\n<\/ol>\n

                                (a) Chi ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh chung, ho\u1eb7c chi ph\u00ed nghi\u00ean c\u1ee9u, tri\u1ec3n khai m\u00e0 h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u.<\/p>\n

                                (b) Chi ph\u00ed b\u00e1n h\u00e0ng;<\/p>\n

                                (c) Kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 TSC\u0110 kh\u00e1c kh\u00f4ng s\u1eed d\u1ee5ng cho h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/p>\n

                                  \n
                                1. Chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng trong su\u1ed1t giai \u0111o\u1ea1n k\u1ec3 t\u1eeb khi k\u00fd h\u1ee3p \u0111\u1ed3ng cho \u0111\u1ebfn khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng. C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n h\u1ee3p \u0111\u1ed3ng c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t ph\u1ea7n chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng n\u1ebfu ch\u00fang c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ri\u00eang r\u1ebd, c\u00f3 th\u1ec3 \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 c\u00f3 nhi\u1ec1u kh\u1ea3 n\u0103ng l\u00e0 h\u1ee3p \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c k\u00fd k\u1ebft. N\u1ebfu chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 khi ch\u00fang ph\u00e1t sinh th\u00ec ch\u00fang kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng khi h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft v\u00e0o th\u1eddi k\u1ef3 ti\u1ebfp sau.<\/li>\n<\/ol>\n

                                  Ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng<\/strong><\/p>\n

                                    \n
                                  1. Doanh thu v\u00e0 chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ghi nh\u1eadn theo 2 tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ol>\n

                                    (a) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, 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 do nh\u00e0 th\u1ea7u t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0o ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00f3a \u0111\u01a1n thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp hay ch\u01b0a v\u00e0 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 bao nhi\u00eau.<\/p>\n

                                    (b) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n, 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 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/p>\n

                                      \n
                                    1. \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u1edbi gi\u00e1 c\u1ed1 \u0111\u1ecbnh, k\u1ebft qu\u1ea3 c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n b\u1ed1n (4) \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n

                                      (a) T\u1ed5ng doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady;<\/p>\n

                                      (b) Doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                                      (c) Chi ph\u00ed \u0111\u1ec3 ho\u00e0n th\u00e0nh h\u1ee3p \u0111\u1ed3ng v\u00e0 ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady;<\/p>\n

                                      (d) C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c r\u00f5 r\u00e0ng v\u00e0 t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 t\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi t\u1ed5ng d\u1ef1 to\u00e1n.<\/p>\n

                                        \n
                                      1. \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u1edbi chi ph\u00ed ph\u1ee5 th\u00eam, k\u1ebft qu\u1ea3 c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch tin c\u1eady khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n hai \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n

                                        (a) Doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                                        (b) C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c r\u00f5 r\u00e0ng v\u00e0 t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady kh\u00f4ng k\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 hay kh\u00f4ng.<\/p>\n

                                          \n
                                        1. Doanh thu v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) ho\u00e0n th\u00e0nh. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ec3 hi\u1ec7n trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n
                                        2. Theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) ho\u00e0n th\u00e0nh, doanh thu v\u00e0 chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh trong k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n
                                        3. M\u1ed9t nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 ph\u1ea3i b\u1ecf ra nh\u1eefng chi ph\u00ed li\u00ean quan t\u1edbi vi\u1ec7c h\u00ecnh th\u00e0nh h\u1ee3p \u0111\u1ed3ng. Nh\u1eefng chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 c\u00e1c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc n\u1ebfu ch\u00fang c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3. Nh\u1eefng chi ph\u00ed n\u00e0y th\u1ec3 hi\u1ec7n m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n m\u00e0 kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 l\u00e0 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng d\u1edf dang.<\/li>\n
                                        4. K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng ch\u1ec9 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady khi doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 nghi ng\u1edd v\u1ec1 kh\u1ea3 n\u0103ng kh\u00f4ng thu \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n n\u00e0o \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh trong doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh th\u00ec nh\u1eefng kho\u1ea3n kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed.<\/li>\n
                                        5. Doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u1ec3 l\u1eadp c\u00e1c \u01b0\u1edbc t\u00ednh v\u1ec1 doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady khi \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng c\u00e1c \u0111i\u1ec1u kho\u1ea3n sau:<\/li>\n<\/ol>\n

                                          (a) Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a m\u1ed7i b\u00ean \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng;<\/p>\n

                                          (b) C\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                                          (c) Ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n.<\/p>\n

                                          Doanh nghi\u1ec7p ph\u1ea3i th\u01b0\u1eddng xuy\u00ean xem x\u00e9t v\u00e0 khi c\u1ea7n thi\u1ebft ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c d\u1ef1 to\u00e1n v\u1ec1 doanh thu v\u00e0 chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/p>\n

                                            \n
                                          1. Ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh c\u1ee7a h\u1ee3p \u0111\u1ed3ng l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh doanh thu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng nhi\u1ec1u c\u00e1ch kh\u00e1c nhau. Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n th\u00edch h\u1ee3p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh. Tu\u1ef3 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng m\u1ed9t trong ba (3) ph\u01b0\u01a1ng ph\u00e1p sau \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh:<\/li>\n<\/ol>\n

                                            (a) T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) gi\u1eefa chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh c\u1ee7a ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m so v\u1edbi t\u1ed5ng chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                                            (b) \u0110\u00e1nh gi\u00e1 ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh; ho\u1eb7c<\/p>\n

                                            (c) T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) gi\u1eefa kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp \u0111\u00e3 ho\u00e0n th\u00e0nh so v\u1edbi t\u1ed5ng kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ph\u1ea3i ho\u00e0n th\u00e0nh c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/p>\n

                                            Vi\u1ec7c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 v\u00e0 nh\u1eefng kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng th\u01b0\u1eddng kh\u00f4ng ph\u1ea3n \u00e1nh ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/p>\n

                                              \n
                                            1. Khi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) gi\u1eefa chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh c\u1ee7a ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m so v\u1edbi t\u1ed5ng chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng, th\u00ec nh\u1eefng chi ph\u00ed li\u00ean quan t\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed cho t\u1edbi th\u1eddi \u0111i\u1ec3m \u0111\u00f3. Nh\u1eefng chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh c\u1ee7a h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 l\u00e0:<\/li>\n<\/ol>\n

                                              (a) Chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng li\u00ean quan t\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u01b0: Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1edbi \u0111\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng ho\u1eb7c \u0111\u01b0\u1ee3c d\u00e0nh ra cho vi\u1ec7c s\u1eed d\u1ee5ng trong h\u1ee3p \u0111\u1ed3ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c l\u1eafp \u0111\u1eb7t, ch\u01b0a s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eefng nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00f3 \u0111\u01b0\u1ee3c ch\u1ebf t\u1ea1o \u0111\u1eb7c bi\u1ec7t cho h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                                              (b) C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e0 th\u1ea7u ph\u1ee5 tr\u01b0\u1edbc khi c\u00f4ng vi\u1ec7c c\u1ee7a h\u1ee3p \u0111\u1ed3ng ph\u1ee5 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh.<\/p>\n

                                                \n
                                              1. 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:<\/li>\n<\/ol>\n

                                                (a) 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;<\/p>\n

                                                (b) 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.<\/p>\n

                                                  \n
                                                1. Trong giai \u0111o\u1ea1n \u0111\u1ea7u c\u1ee7a m\u1ed9t h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng th\u01b0\u1eddng x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng kh\u00f4ng th\u1ec3 \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c nh\u1eefng kho\u1ea3n chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 b\u1ecf ra th\u00ec doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u1ec9 t\u1edbi m\u1ee9c c\u00e1c chi ph\u00ed \u0111\u00e3 b\u1ecf ra c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i. Khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng kh\u00f4ng th\u1ec3 \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec kh\u00f4ng m\u1ed9t kho\u1ea3n l\u1ee3i nhu\u1eadn n\u00e0o \u0111\u01b0\u1ee3c ghi nh\u1eadn, k\u1ec3 c\u1ea3 khi t\u1ed5ng chi ph\u00ed th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 v\u01b0\u1ee3t qu\u00e1 t\u1ed5ng doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/li>\n
                                                2. C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 chi ph\u00ed trong k\u1ef3 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/li>\n<\/ol>\n

                                                  (a) Kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd \u0111\u1ec3 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                                                  (b) Vi\u1ec7c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng c\u00f2n tu\u1ef3 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 x\u1eed l\u00fd c\u00e1c \u0111\u01a1n ki\u1ec7n ho\u1eb7c \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/p>\n

                                                  (c) H\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan t\u1edbi t\u00e0i s\u1ea3n c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb tr\u01b0ng thu ho\u1eb7c t\u1ecbch thu;<\/p>\n

                                                  (d) 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;<\/p>\n

                                                  (\u0111) H\u1ee3p \u0111\u1ed3ng m\u00e0 nh\u00e0 th\u1ea7u kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh ho\u1eb7c kh\u00f4ng th\u1ec3 th\u1ef1c thi theo ngh\u0129a v\u1ee5 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n

                                                    \n
                                                  1. Khi lo\u1ea1i b\u1ecf \u0111\u01b0\u1ee3c c\u00e1c y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng th\u00ec doanh thu v\u00e0 chi ph\u00ed c\u00f3 li\u00ean quan t\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/li>\n<\/ol>\n

                                                    Nh\u1eefng thay \u0111\u1ed5i trong c\u00e1c \u01b0\u1edbc t\u00ednh<\/strong><\/p>\n

                                                      \n
                                                    1. Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf lu\u1ef9 k\u1ebf t\u1eeb khi kh\u1edfi c\u00f4ng \u0111\u1ebfn cu\u1ed1i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c \u01b0\u1edbc t\u00ednh v\u1ec1 doanh thu v\u00e0 chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng. \u1ea3nh h\u01b0\u1edfng c\u1ee7a m\u1ed7i thay \u0111\u1ed5i trong vi\u1ec7c \u01b0\u1edbc t\u00ednh doanh thu ho\u1eb7c chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c \u1ea3nh h\u01b0\u1edfng c\u1ee7a m\u1ed7i thay \u0111\u1ed5i trong \u01b0\u1edbc t\u00ednh k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 m\u1ed9t thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n. Nh\u1eefng \u01b0\u1edbc t\u00ednh \u0111\u00e3 thay \u0111\u1ed5i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 x\u1ea3y ra s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 ho\u1eb7c trong c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/li>\n<\/ol>\n

                                                      Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

                                                        \n
                                                      1. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/li>\n<\/ol>\n

                                                        (a) Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu ghi nh\u1eadn trong k\u1ef3 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng;<\/p>\n

                                                        (b) Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 b\u00e1o c\u00e1o;<\/p>\n

                                                        (c) T\u1ed5ng doanh thu lu\u1ef9 k\u1ebf c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ghi nh\u1eadn cho t\u1edbi th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/p>\n

                                                        (d) S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho kh\u00e1ch h\u00e0ng;<\/p>\n

                                                        (\u0111) S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng;<\/p>\n

                                                        \u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng (tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 22a) ph\u1ea3i b\u00e1o c\u00e1o th\u00eam c\u00e1c ch\u1ec9 ti\u00eau:<\/p>\n

                                                        (e) Ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch;<\/p>\n

                                                        (g) Ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch.<\/p>\n

                                                          \n
                                                        1. S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho kh\u00e1ch h\u00e0ng l\u00e0 kho\u1ea3n ti\u1ec1n nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u01b0\u1ee3c tr\u01b0\u1edbc khi c\u00f4ng vi\u1ec7c t\u01b0\u01a1ng \u1ee9ng c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/li>\n
                                                        2. S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u00e3 ghi trong h\u00f3a \u0111\u01a1n thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch ho\u1eb7c h\u00f3a \u0111\u01a1n thanh to\u00e1n theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1ea3 cho \u0111\u1ebfn khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n chi tr\u1ea3 theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c cho \u0111\u1ebfn khi nh\u1eefng sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda ch\u1eefa.<\/li>\n
                                                        3. Ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch l\u00e0 s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng doanh thu lu\u1ef9 k\u1ebf c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn cho t\u1edbi th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, l\u1edbn h\u01a1n kho\u1ea3n ti\u1ec1n lu\u1ef9 k\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ol>\n

                                                          Ch\u1ec9 ti\u00eau n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111ang th\u1ef1c hi\u1ec7n m\u00e0 c\u00e1c kho\u1ea3n doanh thu lu\u1ef9 k\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u1edbn h\u01a1n c\u00e1c kho\u1ea3n ti\u1ec1n lu\u1ef9 k\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 t\u1edbi th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n

                                                            \n
                                                          1. Ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch l\u00e0 s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng doanh thu lu\u1ef9 k\u1ebf c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn cho t\u1edbi th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u1ecf h\u01a1n kho\u1ea3n ti\u1ec1n lu\u1ef9 k\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ol>\n

                                                            Ch\u1ec9 ti\u00eau n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111ang th\u1ef1c hi\u1ec7n m\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n lu\u1ef9 k\u1ebf ghi tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch v\u01b0\u1ee3t qu\u00e1 c\u00e1c kho\u1ea3n doanh thu lu\u1ef9 k\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1edbi th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                                            H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T\u00a0NAM Chu\u1ea9n m\u1ef1c s\u1ed1 15 H\u1ee2P \u0110\u1ed2NG X\u00c2Y D\u1ef0NG (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 165\/2002\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2002 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31892"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31892"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31892\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31892"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}