{"id":31926,"date":"2021-11-18T00:30:59","date_gmt":"2021-11-17T17:30:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31926"},"modified":"2021-10-01T09:08:00","modified_gmt":"2021-10-01T02:08:00","slug":"chuan-muc-ke-toan-so-28-bao-cao-bo-phan-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31926","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 28 – B\u00c1O C\u00c1O B\u1ed8 PH\u1eacN"},"content":{"rendered":"

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

CHU\u1ea8N M\u1ef0C S\u1ed0 28<\/strong><\/p>\n

B\u00c1O C\u00c1O B\u1ed8 PH\u1eacN<\/strong>
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2005\/Q\u0110-BTC, ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/strong><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/h1>\n
    \n
  1. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh theo b\u1ed9 ph\u1eadn, l\u0129nh v\u1ef1c kinh doanh v\u00e0 c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00e1c nhau c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/li>\n
  2. a) Hi\u1ec3u r\u00f5 v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u00e1c n\u0103m tr\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p;<\/li>\n
  3. b) \u0110\u00e1nh gi\u00e1 \u0111\u00fang v\u1ec1 nh\u1eefng r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p; v\u00e0<\/li>\n
  4. c) \u0110\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 h\u1ee3p l\u00fd v\u1ec1 doanh nghi\u1ec7p.<\/li>\n<\/ol>\n

    Nhi\u1ec1u doanh nghi\u1ec7p cung c\u1ea5p c\u00e1c nh\u00f3m s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00e1c nhau c\u00f3 t\u1ef7 l\u1ec7 sinh l\u1eddi, c\u01a1 h\u1ed9i t\u0103ng tr\u01b0\u1edfng, tri\u1ec3n v\u1ecdng v\u00e0 r\u1ee7i ro kh\u00e1c nhau. Th\u00f4ng tin v\u1ec1 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 t\u1ea1i c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00e1c nhau \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 th\u00f4ng tin b\u1ed9 ph\u1eadn. Th\u00f4ng tin b\u1ed9 ph\u1eadn c\u1ea7n thi\u1ebft cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c doanh nghi\u1ec7p c\u00f3 ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng tr\u00ean nhi\u1ec1u t\u1ec9nh, th\u00e0nh ph\u1ed1 trong c\u1ea3 n\u01b0\u1edbc. Th\u00f4ng tin b\u1ed9 ph\u1eadn c\u0169ng c\u1ea7n thi\u1ebft cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

      \n
    1. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 h\u01a1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/em><\/li>\n
    2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ed9 ph\u1eadn c\u0169ng bao g\u1ed3m B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, 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 v\u00e0 B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c s\u1ed1 21 \u201cTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d.<\/li>\n
    3. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng kho\u00e1n trao \u0111\u1ed5i c\u00f4ng khai v\u00e0 doanh nghi\u1ec7p \u0111ang ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n.<\/em><\/li>\n
    4. Khuy\u1ebfn kh\u00edch c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t h\u00e0nh ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng kho\u00e1n trao \u0111\u1ed5i c\u00f4ng khai \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c n\u00e0y.<\/li>\n
    5. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t h\u00e0nh ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng kho\u00e1n trao \u0111\u1ed5i c\u00f4ng khai t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c n\u00e0y th\u00ec ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c.<\/em><\/li>\n
    6. N\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n c\u00f3 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c trao \u0111\u1ed5i c\u00f4ng khai v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00f4ng ty con, th\u00f4ng tin theo b\u1ed9 ph\u1eadn c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. N\u1ebfu c\u00f4ng ty con c\u00f3 ch\u1ee9ng kho\u00e1n trao \u0111\u1ed5i c\u00f4ng khai, th\u00ec c\u00f4ng ty con \u0111\u00f3 s\u1ebd tr\u00ecnh b\u00e0y th\u00f4ng tin b\u1ed9 ph\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a m\u00ecnh.<\/em><\/li>\n
    7. 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

      Ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/em>: L\u00e0 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 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n

      Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/em>: L\u00e0 c\u00e1c nguy\u00ean t\u1eafc, c\u01a1 s\u1edf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u00e1p d\u1ee5ng trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

      Doanh thu:\u00a0<\/em>L\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c trong k\u1ef3 k\u1ebf to\u00e1n, ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

      \u0110\u1ecbnh ngh\u0129a b\u1ed9 ph\u1eadn theo l\u0129nh v\u1ef1c kinh doanh v\u00e0 b\u1ed9 ph\u1eadn theo khu v\u1ef1c \u0111\u1ecba l\u00fd<\/p>\n

        \n
      1. B\u1ed9 ph\u1eadn theo l\u0129nh v\u1ef1c kinh doanh:\u00a0<\/em>L\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c c\u1ee7a m\u1ed9t doanh nghi\u1ec7p tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ri\u00eang l\u1ebb, m\u1ed9t nh\u00f3m c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 c\u00f3 li\u00ean quan m\u00e0 b\u1ed9 ph\u1eadn n\u00e0y c\u00f3 r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf kh\u00e1c v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kinh doanh kh\u00e1c. C\u00e1c nh\u00e2n t\u1ed1 c\u1ea7n xem x\u00e9t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 c\u00f3 li\u00ean quan hay kh\u00f4ng, g\u1ed3m:<\/li>\n
      2. a) T\u00ednh ch\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5;<\/li>\n
      3. b) T\u00ednh ch\u1ea5t c\u1ee7a quy tr\u00ecnh s\u1ea3n xu\u1ea5t;<\/li>\n
      4. c) Ki\u1ec3u ho\u1eb7c nh\u00f3m kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5;<\/li>\n
      5. d) Ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5;<\/li>\n
      6. e) \u0110i\u1ec1u ki\u1ec7n c\u1ee7a m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd nh\u01b0 ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m ho\u1eb7c d\u1ecbch v\u1ee5 c\u00f4ng c\u1ed9ng.<\/em><\/li>\n<\/ol>\n

        B\u1ed9 ph\u1eadn theo khu v\u1ef1c \u0111\u1ecba l\u00fd:\u00a0<\/em>L\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c c\u1ee7a m\u1ed9t doanh nghi\u1ec7p tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 trong ph\u1ea1m vi m\u1ed9t m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf c\u1ee5 th\u1ec3 m\u00e0 b\u1ed9 ph\u1eadn n\u00e0y c\u00f3 r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf kh\u00e1c v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kinh doanh trong c\u00e1c m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf kh\u00e1c. C\u00e1c nh\u00e2n t\u1ed1 c\u1ea7n xem x\u00e9t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ed9 ph\u1eadn theo khu v\u1ef1c \u0111\u1ecba l\u00fd, g\u1ed3m:<\/p>\n

          \n
        1. a) T\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng c\u1ee7a c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ch\u00ednh tr\u1ecb;<\/li>\n
        2. b) M\u1ed1i quan h\u1ec7 c\u1ee7a nh\u1eefng ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00e1c nhau;<\/li>\n
        3. c) T\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/li>\n
        4. d) R\u1ee7i ro \u0111\u1eb7c bi\u1ec7t c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t khu v\u1ef1c \u0111\u1ecba l\u00fd c\u1ee5 th\u1ec3;<\/li>\n
        5. e) C\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m so\u00e1t ngo\u1ea1i h\u1ed1i; v\u00e0<\/li>\n
        6. f) C\u00e1c r\u1ee7i ro v\u1ec1 ti\u1ec1n t\u1ec7.<\/li>\n<\/ol>\n

          M\u1ed9t b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o:<\/em>\u00a0L\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn theo l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c m\u1ed9t b\u1ed9 ph\u1eadn theo khu v\u1ef1c \u0111\u1ecba l\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u00e1c \u0111\u1ecbnh ngh\u0129a n\u00eau tr\u00ean.<\/p>\n

            \n
          1. M\u1ed9t l\u0129nh v\u1ef1c kinh doanh kh\u00f4ng bao g\u1ed3m c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f3 r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3. C\u00f3 nh\u1eefng \u0111i\u1ec3m kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi m\u1ed9t ho\u1eb7c m\u1ed9t v\u00e0i nh\u00e2n t\u1ed1 trong \u0111\u1ecbnh ngh\u0129a b\u1ed9 ph\u1eadn theo l\u0129nh v\u1ef1c kinh doanh nh\u01b0ng c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 trong m\u1ed9t l\u0129nh v\u1ef1c kinh doanh ph\u1ea3i t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi ph\u1ea7n l\u1edbn c\u00e1c nh\u00e2n t\u1ed1.<\/li>\n<\/ol>\n

            M\u1ed9t khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00f4ng bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf c\u00f3 r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3. M\u1ed9t khu v\u1ef1c \u0111\u1ecba l\u00fd c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t qu\u1ed1c gia, hai hay nhi\u1ec1u qu\u1ed1c gia ho\u1eb7c m\u1ed9t, hai hay nhi\u1ec1u t\u1ec9nh, th\u00e0nh ph\u1ed1 trong c\u1ea3 n\u01b0\u1edbc.<\/p>\n

              \n
            1. C\u00e1ch th\u1ee9c t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c r\u1ee7i ro c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 t\u1edbi doanh nghi\u1ec7p \u0111\u00f3. \u0110o\u1ea1n 25 Chu\u1ea9n m\u1ef1c n\u00e0y quy \u0111\u1ecbnh v\u1ec1 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a m\u1ed9t doanh nghi\u1ec7p v\u00e0 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a doanh nghi\u1ec7p. R\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi khu v\u1ef1c \u0111\u1ecba l\u00fd l\u00e0 v\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n, l\u00e0 n\u01a1i doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng (n\u01a1i s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c n\u01a1i h\u00ecnh th\u00e0nh d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p) v\u00e0 c\u0169ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi v\u1ecb tr\u00ed c\u1ee7a kh\u00e1ch h\u00e0ng (n\u01a1i s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c n\u01a1i d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c cung c\u1ea5p). X\u00e1c \u0111\u1ecbnh c\u00e1c b\u1ed9 ph\u1eadn theo khu v\u1ef1c \u0111\u1ecba l\u00fd d\u1ef1a tr\u00ean:<\/li>\n<\/ol>\n

              V\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n l\u00e0 \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t ho\u1eb7c h\u00ecnh th\u00e0nh d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p; ho\u1eb7c<\/p>\n

              V\u1ecb tr\u00ed c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u00e0 kh\u00e1ch h\u00e0ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

              C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh li\u1ec7u c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn khu v\u1ef1c \u0111\u1ecba l\u00fd ph\u00e1t sinh t\u1eeb n\u01a1i s\u1ea3n xu\u1ea5t hay n\u01a1i ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m. Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd ho\u1eb7c v\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c v\u1ecb tr\u00ed c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd c\u1ee7a doanh nghi\u1ec7p .<\/p>\n

              Vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u1ed9 ph\u1eadn b\u00e1o c\u00e1o theo l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c theo khu v\u1ef1c \u0111\u1ecba l\u00fd ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u00e1nh gi\u00e1 c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p. \u0110\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00e1nh gi\u00e1 n\u00e0y, Ban Gi\u00e1m \u0111\u1ed1c ph\u1ea3i xem x\u00e9t m\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo b\u1ed9 ph\u1eadn quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c n\u00e0y v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c kh\u00e1c.<\/p>\n

              \u0110\u1ecbnh ngh\u0129a doanh thu, chi ph\u00ed, k\u1ebft qu\u1ea3, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn<\/p>\n

              C\u00e1c thu\u1eadt ng\u1eef d\u01b0\u1edbi \u0111\u00e2y s\u1eed d\u1ee5ng trong Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/em><\/p>\n

              Doanh thu b\u1ed9 ph\u1eadn: L\u00e0 doanh thu tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 cho b\u1ed9 ph\u1eadn, bao g\u1ed3m doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ra b\u00ean ngo\u00e0i v\u00e0 doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho b\u1ed9 ph\u1eadn kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. Doanh thu b\u1ed9 ph\u1eadn kh\u00f4ng bao g\u1ed3m:<\/em><\/p>\n

              Thu nh\u1eadp kh\u00e1c;<\/p>\n

              Doanh thu t\u1eeb ti\u1ec1n l\u00e3i ho\u1eb7c c\u1ed5 t\u1ee9c, k\u1ec3 c\u1ea3 ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c tr\u00ean c\u00e1c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c c\u00e1c kho\u1ea3n ti\u1ec1n cho c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c vay, tr\u1eeb khi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn ch\u1ee7 y\u1ebfu l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh; ho\u1eb7c<\/p>\n

              L\u00e3i t\u1eeb vi\u1ec7c b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ho\u1eb7c l\u00e3i t\u1eeb vi\u1ec7c xo\u00e1 n\u1ee3 tr\u1eeb khi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3 ch\u1ee7 y\u1ebfu l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n

              Doanh thu c\u1ee7a b\u1ed9 ph\u1eadn bao g\u1ed3m c\u1ea3 ph\u1ea7n l\u00e3i ho\u1eb7c l\u1ed7 do \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, c\u00f4ng ty li\u00ean doanh ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu khi c\u00e1c kho\u1ea3n doanh thu \u0111\u00f3 n\u1eb1m trong doanh thu h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/em><\/p>\n

              Chi ph\u00ed b\u1ed9 ph\u1eadn:\u00a0<\/em>L\u00e0 chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp cho b\u1ed9 ph\u1eadn \u0111\u00f3 v\u00e0 ph\u1ea7n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho b\u1ed9 ph\u1eadn \u0111\u00f3, bao g\u1ed3m c\u1ea3 chi ph\u00ed b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i v\u00e0 chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn nh\u1eefng giao d\u1ecbch v\u1edbi b\u1ed9 ph\u1eadn kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed b\u1ed9 ph\u1eadn kh\u00f4ng bao g\u1ed3m:<\/p>\n

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

              Chi ph\u00ed ti\u1ec1n l\u00e3i vay, k\u1ec3 c\u1ea3 ti\u1ec1n l\u00e3i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c ti\u1ec1n vay t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c, tr\u1eeb khi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3 ch\u1ee7 y\u1ebfu l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/p>\n

              L\u1ed7 t\u1eeb vi\u1ec7c b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ho\u1eb7c l\u1ed7 t\u1eeb vi\u1ec7c xo\u00e1 n\u1ee3, tr\u1eeb khi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3 ch\u1ee7 y\u1ebfu l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/p>\n

              Ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong kho\u1ea3n l\u1ed7 c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 do \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft, c\u00f4ng ty li\u00ean doanh ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/p>\n

              Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; ho\u1eb7c<\/p>\n

              Chi ph\u00ed h\u00e0nh ch\u00ednh chung v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn to\u00e0n b\u1ed9 doanh nghi\u1ec7p. C\u00e1c chi ph\u00ed doanh nghi\u1ec7p chi h\u1ed9 b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed b\u1ed9 ph\u1eadn n\u1ebfu chi ph\u00ed \u0111\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn v\u00e0 nh\u1eefng chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 v\u00e0o b\u1ed9 ph\u1eadn \u0111\u00f3 m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd.<\/p>\n

              \u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee7 y\u1ebfu l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, th\u00ec doanh thu v\u00e0 chi ph\u00ed t\u1eeb ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n trong b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn n\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n.<\/em><\/p>\n

              K\u1ebft qu\u1ea3 kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn: L\u00e0 doanh thu b\u1ed9 ph\u1eadn tr\u1eeb (-) chi ph\u00ed b\u1ed9 ph\u1eadn. K\u1ebft qu\u1ea3 kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc khi t\u00ednh \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1.<\/em><\/p>\n

              T\u00e0i s\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn:\u00a0<\/em>L\u00e0 t\u00e0i s\u1ea3n \u0111ang \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn \u0111\u00f3 s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o b\u1ed9 ph\u1eadn \u0111\u00f3.<\/p>\n

              Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a m\u1ed9t b\u1ed9 ph\u1eadn c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i hay c\u1ed5 t\u1ee9c th\u00ec t\u00e0i s\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3 bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i thu, kho\u1ea3n cho vay, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c t\u1ea1o ra thu nh\u1eadp tr\u00ean.<\/p>\n

              T\u00e0i s\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn kh\u00f4ng bao g\u1ed3m t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.<\/p>\n

              T\u00e0i s\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u00f3 li\u00ean quan do c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb (-) tr\u1ef1c ti\u1ebfp trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

              C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn:\u00a0<\/em>L\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 trong kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 v\u00e0o b\u1ed9 ph\u1eadn \u0111\u00f3.<\/p>\n

              Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 c\u1ee7a b\u1ed9 ph\u1eadn c\u00f3 chi ph\u00ed l\u00e3i vay th\u00ec n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a b\u1ed9 ph\u1eadn c\u0169ng bao g\u1ed3m n\u1ee3 ph\u1ea3i tr\u1ea3 ch\u1ecbu l\u00e3i c\u00f3 li\u00ean quan.<\/p>\n

              N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn kh\u00f4ng bao g\u1ed3m n\u1ee3 ph\u1ea3i tr\u1ea3 thu\u1ebf ho\u00e3n l\u1ea1i.<\/p>\n

              Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n b\u1ed9 ph\u1eadn:\u00a0L\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n ho\u1eb7c doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn.<\/em><\/p>\n

              \u0110\u1ecbnh ngh\u0129a v\u1ec1 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn bao g\u1ed3m c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o b\u1ed9 ph\u1eadn v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o b\u1ed9 ph\u1eadn. C\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o b\u1ed9 ph\u1eadn l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o.<\/p>\n

                \n
              1. Doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a b\u1ed9 ph\u1eadn kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch ch\u1ee7 quan m\u00e0 ph\u1ea3i d\u1ef1a v\u00e0o \u0111\u1ecbnh ngh\u0129a v\u1ec1 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u1ec3 t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd.<\/li>\n
              2. T\u00e0i s\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn g\u1ed3m: T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 ho\u1eb7c kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn th\u00ec t\u00e0i s\u1ea3n \u0111\u00f3 c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh trong t\u00e0i s\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn. T\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn kh\u00f4ng bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung trong doanh nghi\u1ec7p ho\u1eb7c d\u00f9ng cho tr\u1ee5 s\u1edf ch\u00ednh. T\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn c\u00f2n bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh chung cho hai hay nhi\u1ec1u b\u1ed9 ph\u1eadn v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 cho t\u1eebng b\u1ed9 ph\u1eadn, bao g\u1ed3m c\u1ea3 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i.<\/li>\n
              3. N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn g\u1ed3m: Kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u01b0\u01a1ng m\u1ea1i, kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c, chi ph\u00ed ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng. N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111i vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c cho m\u1ee5c \u0111\u00edch t\u00e0i tr\u1ee3 ch\u1ee9 kh\u00f4ng ph\u1ea3i cho m\u1ee5c \u0111\u00ednh s\u1ea3n xu\u1ea5t, kinh doanh. Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed l\u00e3i vay t\u00ednh trong k\u1ebft qu\u1ea3 kinh doanh b\u1ed9 ph\u1eadn th\u00ec n\u1ee3 ph\u1ea3i tr\u1ea3 ch\u1ecbu l\u00e3i li\u00ean quan \u0111\u01b0\u1ee3c t\u00ednh trong n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn. N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn m\u00e0 ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh do kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n vay v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t vay. K\u1ebft qu\u1ea3 b\u1ed9 ph\u1eadn th\u1ec3 hi\u1ec7n l\u00e3i, l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. C\u00e1c kho\u1ea3n n\u1ee3 th\u00f4ng th\u01b0\u1eddng do tr\u1ee5 s\u1edf ch\u00ednh \u0111i vay kh\u00f4ng th\u1ec3 t\u00ednh tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 v\u00e0o n\u1ee3 ph\u1ea3i tr\u1ea3 ch\u1ecbu l\u00e3i c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3.<\/li>\n
              4. Vi\u1ec7c t\u00ednh to\u00e1n, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn bao g\u1ed3m c\u1ea3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb ghi s\u1ed5 khi mua t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn, kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a doanh nghi\u1ec7p mua trong giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f4ng ty con.<\/li>\n
              5. Vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u00e3 quy \u0111\u1ecbnh trong c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c: Chu\u1ea9n m\u1ef1c s\u1ed1 02 \u201cH\u00e0ng t\u1ed3n kho\u201d h\u01b0\u1edbng d\u1eabn vi\u1ec7c t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed mua v\u00e0o h\u00e0ng t\u1ed3n kho; Chu\u1ea9n m\u1ef1c s\u1ed1 15 \u201cH\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng\u201d h\u01b0\u1edbng d\u1eabn vi\u1ec7c t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0o c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng. C\u00e1c h\u01b0\u1edbng d\u1eabn n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho vi\u1ec7c t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0o c\u00e1c b\u1ed9 ph\u1eadn.<\/li>\n
              6. Doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc khi lo\u1ea1i tr\u1eeb s\u1ed1 d\u01b0 v\u00e0 c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 c\u1ee7a qu\u00e1 tr\u00ecnh h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, tr\u1eeb khi s\u1ed1 d\u01b0 v\u00e0 c\u00e1c giao d\u1ecbch \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n thu\u1ed9c nh\u00f3m doanh nghi\u1ec7p c\u1ee7a b\u1ed9 ph\u1eadn ri\u00eang l\u1ebb.<\/li>\n
              7. Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u0169ng l\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u01a1 b\u1ea3n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn. Ngo\u00e0i ra, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn c\u00f2n bao g\u1ed3m c\u00e1c ch\u00ednh s\u00e1ch li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn, nh\u01b0 c\u00e1c nh\u00e2n t\u1ed1 x\u00e1c \u0111\u1ecbnh b\u1ed9 ph\u1eadn ph\u1ea3i b\u00e1o c\u00e1o, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 c\u00e1c giao d\u1ecbch li\u00ean b\u1ed9 ph\u1eadn, c\u01a1 s\u1edf ph\u00e2n b\u1ed5 doanh thu v\u00e0 chi ph\u00ed v\u00e0o c\u00e1c b\u1ed9 ph\u1eadn.<\/li>\n<\/ol>\n

                X\u00c1C \u0110\u1ecaNH C\u00c1C B\u1ed8 PH\u1eacN PH\u1ea2I B\u00c1O C\u00c1O<\/strong><\/p>\n

                B\u00e1o c\u00e1o ch\u00ednh y\u1ebfu v\u00e0 th\u1ee9 y\u1ebfu<\/p>\n

                  \n
                1. T\u00ednh ch\u1ea5t r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a m\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u0103n c\u1ee9 ch\u1ee7 y\u1ebfu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu (b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu) \u0111\u01b0\u1ee3c l\u1eadp theo l\u0129nh v\u1ef1c kinh doanh hay khu v\u1ef1c \u0111\u1ecba l\u00fd. N\u1ebfu r\u1ee7i ro v\u00e0 t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p b\u1ecb t\u00e1c \u0111\u1ed9ng ch\u1ee7 y\u1ebfu b\u1edfi nh\u1eefng kh\u00e1c bi\u1ec7t v\u1ec1 s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p \u0111\u00f3 s\u1ea3n xu\u1ea5t ra th\u00ec b\u00e1o c\u00e1o ch\u00ednh y\u1ebfu ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin v\u1ec1 l\u0129nh v\u1ef1c kinh doanh v\u00e0 b\u00e1o c\u00e1o th\u1ee9 y\u1ebfu (b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn th\u1ee9 y\u1ebfu) c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin v\u1ec1 khu v\u1ef1c \u0111\u1ecba l\u00fd. N\u1ebfu r\u1ee7i ro v\u00e0 t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p b\u1ecb t\u00e1c \u0111\u1ed9ng ch\u1ee7 y\u1ebfu do doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i nhi\u1ec1u khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00e1c nhau th\u00ec b\u00e1o c\u00e1o ch\u00ednh y\u1ebfu ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin v\u1ec1 khu v\u1ef1c \u0111\u1ecba l\u00fd v\u00e0 b\u00e1o c\u00e1o th\u1ee9 y\u1ebfu ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin v\u1ec1 l\u0129nh v\u1ef1c kinh doanh.<\/em><\/li>\n
                2. C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 cho Ban Gi\u00e1m \u0111\u1ed1c th\u01b0\u1eddng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 nh\u1eadn bi\u1ebft ngu\u1ed3n v\u00e0 t\u00ednh ch\u1ea5t ch\u1ee7 y\u1ebfu c\u1ee7a c\u00e1c r\u1ee7i ro v\u00e0 c\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi kh\u00e1c nhau c\u1ee7a doanh nghi\u1ec7p. \u0110\u00f3 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn n\u00e0o l\u00e0 ch\u00ednh y\u1ebfu v\u00e0 b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn n\u00e0o l\u00e0 th\u1ee9 y\u1ebfu ngo\u1ea1i tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y:<\/em><\/li>\n
                3. a) N\u1ebfu r\u1ee7i ro v\u00e0 t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p b\u1ecb t\u00e1c \u0111\u1ed9ng m\u1ea1nh b\u1edfi c\u1ea3 s\u1ef1 kh\u00e1c nhau v\u1ec1 s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 do doanh nghi\u1ec7p \u0111\u00f3 s\u1ea3n xu\u1ea5t ra v\u00e0 v\u1ec1 khu v\u1ef1c \u0111\u1ecba l\u00fd m\u00e0 doanh nghi\u1ec7p n\u00e0y \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ch\u1ee9ng minh b\u1edfi “ph\u01b0\u01a1ng ph\u00e1p ma tr\u1eadn” \u0111\u1ed1i v\u1edbi vi\u1ec7c qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 b\u00e1o c\u00e1o n\u1ed9i b\u1ed9 cho Ban Gi\u00e1m \u0111\u1ed1c, sau \u0111\u00f3 doanh nghi\u1ec7p s\u1eed d\u1ee5ng l\u0129nh v\u1ef1c kinh doanh l\u00e0 b\u00e1o c\u00e1o ch\u00ednh y\u1ebfu v\u00e0 khu v\u1ef1c \u0111\u1ecba l\u00fd l\u00e0 b\u00e1o c\u00e1o th\u1ee9 y\u1ebfu; v\u00e0<\/em><\/li>\n
                4. b) N\u1ebfu c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 cho Ban Gi\u00e1m \u0111\u1ed1c kh\u00f4ng d\u1ef1a tr\u00ean s\u1ef1 kh\u00e1c nhau v\u1ec1 s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 ho\u1eb7c v\u1ec1 khu v\u1ef1c \u0111\u1ecba l\u00fd th\u00ec Ban Gi\u00e1m \u0111\u1ed1c c\u1ea7n ph\u1ea3i quy\u1ebft \u0111\u1ecbnh xem li\u1ec7u c\u00e1c r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p li\u00ean quan nhi\u1ec1u h\u01a1n \u0111\u1ebfn s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p \u0111\u00f3 s\u1ea3n xu\u1ea5t ra hay li\u00ean quan nhi\u1ec1u h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd m\u00e0 doanh nghi\u1ec7p n\u00e0y ho\u1ea1t \u0111\u1ed9ng. K\u1ebft qu\u1ea3 l\u00e0 Ban Gi\u00e1m \u0111\u1ed1c ph\u1ea3i ch\u1ecdn l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c khu v\u1ef1c \u0111\u1ecba l\u00fd \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu.<\/em><\/li>\n
                5. Ph\u1ea7n l\u1edbn c\u00e1c doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh. C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd v\u00e0 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 kh\u1ea3 n\u0103ng r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf ch\u1ee7 y\u1ebfu ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch l\u1eadp b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p th\u01b0\u1eddng b\u00e1o c\u00e1o th\u00f4ng tin b\u1ed9 ph\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh tr\u00ean c\u00f9ng m\u1ed9t c\u01a1 s\u1edf khi l\u1eadp b\u00e1o c\u00e1o n\u1ed9i b\u1ed9 l\u00ean Ban Gi\u00e1m \u0111\u1ed1c. Kh\u1ea3 n\u0103ng r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf tr\u1edf th\u00e0nh khu\u00f4n m\u1eabu x\u00e1c \u0111\u1ecbnh b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu hay th\u1ee9 y\u1ebfu.<\/li>\n
                6. Vi\u1ec7c tr\u00ecnh b\u00e0y theo “ph\u01b0\u01a1ng ph\u00e1p ma tr\u1eadn” khi c\u00e1c th\u00f4ng tin v\u1ec1 l\u0129nh v\u1ef1c kinh doanh v\u00e0 khu v\u1ef1c \u0111\u1ecba l\u00fd \u0111\u1ec1u \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o theo b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu v\u00e0 c\u00f3 ph\u1ea7n thuy\u1ebft minh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin cho m\u1ed7i c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o. Ph\u01b0\u01a1ng ph\u00e1p ma tr\u1eadn cung c\u1ea5p th\u00f4ng tin h\u1eefu \u00edch n\u1ebfu r\u1ee7i ro v\u00e0 t\u1ef7 su\u1ea5t sinh l\u1eddi b\u1ecb t\u00e1c \u0111\u1ed9ng m\u1ea1nh b\u1edfi c\u1ea3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra v\u00e0 b\u1edfi c\u1ea3 khu v\u1ef1c \u0111\u1ecba l\u00fd m\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ol>\n

                  Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra v\u00e0 khu v\u1ef1c \u0111\u1ecba l\u00fd m\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng. V\u00ed d\u1ee5, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp tr\u00ean c\u01a1 s\u1edf c\u00e1c ph\u00e1p nh\u00e2n kinh t\u1ebf m\u00e0 c\u00e1c ph\u00e1p nh\u00e2n n\u00e0y s\u1ea3n xu\u1ea5t ra c\u00e1c s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 v\u1edbi t\u1ef7 su\u1ea5t sinh l\u1eddi kh\u00e1c nhau. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00e1c th\u00f4ng tin b\u1ed9 ph\u1eadn c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 s\u1ebd kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y. Theo \u0111\u00f3, \u0111o\u1ea1n 25(b) y\u00eau c\u1ea7u Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh xem li\u1ec7u r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 li\u00ean quan nhi\u1ec1u \u0111\u1ebfn l\u0129nh v\u1ef1c kinh doanh hay khu v\u1ef1c \u0111\u1ecba l\u00fd l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn n\u00e0o l\u00e0 ch\u00ednh y\u1ebfu. M\u1ee5c \u0111\u00edch c\u1ee7a s\u1ef1 l\u1ef1a ch\u1ecdn tr\u00ean l\u00e0 \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 so s\u00e1nh h\u1ee3p l\u00fd v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c v\u00e0 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ea5p thi\u1ebft cho nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c khi xem x\u00e9t v\u1ec1 r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c kinh doanh v\u00e0 khu v\u1ef1c \u0111\u1ecba l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

                  C\u00c1C L\u0128NH V\u1ef0C KINH DOANH V\u00c0 KHU V\u1ef0C \u0110\u1ecaA L\u00dd<\/span><\/h2>\n
                    \n
                  1. C\u00e1c b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c l\u1eadp theo l\u0129nh v\u1ef1c kinh doanh v\u00e0 khu v\u1ef1c \u0111\u1ecba l\u00fd c\u1ee7a doanh nghi\u1ec7p d\u00f9ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o cho b\u00ean ngo\u00e0i ph\u1ea3i l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u1eb1m trong c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3. Th\u00f4ng tin b\u1ed9 ph\u1eadn do c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y l\u1eadp \u0111\u1ec3 gi\u00fap Ban Gi\u00e1m \u0111\u1ed1c \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p ngo\u1ea1i tr\u1eeb c\u00e1c nh\u00e2n t\u1ed1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0111o\u1ea1n 30.<\/em><\/li>\n
                  2. N\u1ebfu c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 cho Ban Gi\u00e1m \u0111\u1ed1c \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp kh\u00f4ng d\u1ef1a tr\u00ean l\u0129nh v\u1ef1c kinh doanh v\u00e0 khu v\u1ef1c \u0111\u1ecba l\u00fd (\u0111o\u1ea1n 25b) th\u00ec Ban Gi\u00e1m \u0111\u1ed1c ph\u1ea3i l\u1ef1a ch\u1ecdn l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c khu v\u1ef1c \u0111\u1ecba l\u00fd l\u00e0m b\u00e1o c\u00e1o ch\u00ednh y\u1ebfu. Khi \u0111\u00f3, Ban Gi\u00e1m \u0111\u1ed1c ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o c\u00e1c nh\u00e2n t\u1ed1 theo \u0111\u1ecbnh ngh\u0129a trong \u0111o\u1ea1n 09 c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y ch\u1ee9 kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u0129nh v\u1ef1c kinh doanh hay khu v\u1ef1c \u0111\u1ecba l\u00fd ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn. C\u00e1c nh\u00e2n t\u1ed1 n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u sau:<\/em><\/li>\n
                  3. a) N\u1ebfu m\u1ed9t hay m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o l\u00e0 l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c khu v\u1ef1c \u0111\u1ecba l\u00fd tho\u1ea3 m\u00e3n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a \u0111o\u1ea1n 09 th\u00ec kh\u00f4ng c\u1ea7n ph\u00e2n chia chi ti\u1ebft h\u01a1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn;<\/em><\/li>\n
                  4. b) \u0110\u1ed1i v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ecfa m\u00e3n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a \u0111o\u1ea1n 09, th\u00ec Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i xem x\u00e9t \u0111\u1ebfn vi\u1ec7c ph\u00e2n chia c\u00e1c b\u1ed9 ph\u1eadn chi ti\u1ebft h\u01a1n \u0111\u1ec3 b\u00e1o c\u00e1o th\u00f4ng tin theo l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c theo khu v\u1ef1c \u0111\u1ecba l\u00fd ph\u00f9 h\u1ee3p \u0111o\u1ea1n 09; v\u00e0<\/em><\/li>\n
                  5. c) N\u1ebfu b\u00e1o c\u00e1o theo b\u1ed9 ph\u1eadn chi ti\u1ebft \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u c\u1ee7a \u0111o\u1ea1n 09 th\u00ec \u0111o\u1ea1n 32 v\u00e0 33 quy \u0111\u1ecbnh c\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c b\u1ed9 ph\u1eadn chi ti\u1ebft c\u00f3 th\u1ec3 b\u00e1o c\u00e1o.<\/em><\/li>\n
                  6. Theo Chu\u1ea9n m\u1ef1c n\u00e0y, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p s\u1ebd x\u00e1c \u0111\u1ecbnh l\u0129nh v\u1ef1c kinh doanh v\u00e0 khu v\u1ef1c \u0111\u1ecba l\u00fd theo \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c c\u00f3 b\u00e1o c\u00e1o cho Ban Gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed7i doanh nghi\u1ec7p v\u00e0 \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c trong t\u01b0\u01a1ng lai. C\u00e1c b\u1ed9 ph\u1eadn c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o kh\u00f4ng theo l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c khu v\u1ef1c \u0111\u1ecba l\u00fd, th\u00ec doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n chia b\u1ed9 ph\u1eadn chi ti\u1ebft h\u01a1n \u0111\u1ec3 b\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 l\u0129nh v\u1ef1c kinh doanh v\u00e0 khu v\u1ef1c \u0111\u1ecba l\u00fd.<\/li>\n<\/ol>\n

                    C\u00c1C B\u1ed8 PH\u1eacN C\u1ea6N B\u00c1O C\u00c1O<\/span><\/h2>\n
                      \n
                    1. Hai hay nhi\u1ec1u l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c khu v\u1ef1c \u0111\u1ecba l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p th\u00e0nh m\u1ed9t l\u0129nh v\u1ef1c kinh doanh hay m\u1ed9t khu v\u1ef1c \u0111\u1ecba l\u00fd. Hai hay nhi\u1ec1u l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c khu v\u1ef1c \u0111\u1ecba l\u00fd \u0111\u01b0\u1ee3c coi l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng khi:<\/em><\/li>\n
                    2. a) T\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh;<\/em><\/li>\n
                    3. b) C\u00f3 chung ph\u1ea7n l\u1edbn c\u00e1c nh\u00e2n t\u1ed1 quy \u0111\u1ecbnh trong \u0111o\u1ea1n 09;<\/em><\/li>\n
                    4. M\u1ed9t l\u0129nh v\u1ef1c kinh doanh hay khu v\u1ef1c \u0111\u1ecba l\u00fd c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn ph\u1ea3i b\u00e1o c\u00e1o khi ph\u1ea7n l\u1edbn doanh thu ph\u00e1t sinh t\u1eeb b\u00e1n h\u00e0ng ra ngo\u00e0i \u0111\u1ed3ng th\u1eddi tho\u1ea3 m\u00e3n m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/li>\n
                    5. a) T\u1ed5ng Doanh thu c\u1ee7a b\u1ed9 ph\u1eadn t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng ra ngo\u00e0i v\u00e0 t\u1eeb giao d\u1ecbch v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c ph\u1ea3i chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng doanh thu c\u1ee7a t\u1ea5t c\u1ea3 b\u1ed9 ph\u1eadn, ho\u1eb7c<\/em><\/li>\n
                    6. b) K\u1ebft qu\u1ea3 kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn n\u00e0y b\u1ea5t k\u1ec3 l\u00e3i (hay l\u1ed7) chi\u1ebfm t\u1eeb 10 % tr\u1edf l\u00ean tr\u00ean t\u1ed5ng l\u00e3i (hay l\u1ed7) c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 l\u00e3i (ho\u1eb7c tr\u00ean t\u1ed5ng l\u1ed7 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u1ed9 ph\u1eadn l\u1ed7) n\u1ebfu \u0111\u1ea1i l\u01b0\u1ee3ng n\u00e0o c\u00f3 gi\u00e1 tr\u1ecb tuy\u1ec7t \u0111\u1ed1i l\u1edbn h\u01a1n, ho\u1eb7c<\/em><\/li>\n
                    7. c) T\u00e0i s\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn chi\u1ebfm t\u1eeb 10 % tr\u1edf l\u00ean tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u1ed9 ph\u1eadn.<\/em><\/li>\n
                    8. \u0110\u1ed1i v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 m\u1ee9c d\u01b0\u1edbi 10% theo quy \u0111\u1ecbnh trong \u0111o\u1ea1n 33:<\/em><\/li>\n
                    9. a) B\u1ed9 ph\u1eadn \u0111\u00f3 c\u00f3 th\u1ec3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c m\u00e0 kh\u00f4ng t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 quy m\u00f4 n\u1ebfu th\u00f4ng tin c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3 l\u00e0 c\u1ea7n thi\u1ebft cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/em><\/li>\n
                    10. b) N\u1ebfu b\u1ed9 ph\u1eadn \u0111\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c ; v\u00e0<\/em><\/li>\n
                    11. c) N\u1ebfu c\u00e1c b\u1ed9 ph\u1eadn c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o th\u00e0nh m\u1ed9t kho\u1ea3n m\u1ee5c ri\u00eang.<\/em><\/li>\n
                    12. N\u1ebfu t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ra ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o th\u1ea5p h\u01a1n 75% t\u1ed5ng s\u1ed1 doanh thu c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c doanh thu c\u1ee7a t\u1eadp \u0111o\u00e0n th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh th\u00eam b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o, k\u1ec3 c\u1ea3 khi b\u1ed9 ph\u1eadn \u0111\u00f3 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ti\u00eau chu\u1ea9n 10% trong \u0111o\u1ea1n 33, cho t\u1edbi khi \u0111\u1ea1t \u0111\u01b0\u1ee3c \u00edt nh\u1ea5t 75% t\u1ed5ng s\u1ed1 doanh thu c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c t\u1eadp \u0111o\u00e0n \u0111\u01b0\u1ee3c t\u00ednh cho c\u00e1c b\u1ed9 ph\u1eadn b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c.<\/em><\/li>\n
                    13. M\u1ee9c 10% trong Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1ee1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ed9 ph\u1eadn ph\u1ea3i b\u00e1o c\u00e1o theo l\u0129nh v\u1ef1c kinh doanh v\u00e0 khu v\u1ef1c \u0111\u1ecba l\u00fd.<\/li>\n
                    14. Vi\u1ec7c gi\u1edbi h\u1ea1n \u0111\u1ed1i v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o ph\u1ea7n l\u1edbn doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ra b\u00ean ngo\u00e0i kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 c\u00e1c giai \u0111o\u1ea1n kh\u00e1c nhau c\u1ee7a quy tr\u00ecnh s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 l\u00e0 c\u00e1c b\u1ed9 ph\u1eadn kinh doanh ri\u00eang bi\u1ec7t. M\u1ed9t s\u1ed1 ng\u00e0nh c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong quy tr\u00ecnh s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn nh\u01b0 l\u00e0 c\u00e1c b\u1ed9 ph\u1eadn kinh doanh ri\u00eang bi\u1ec7t m\u1eb7c d\u00f9 c\u00e1c b\u1ed9 ph\u1eadn n\u00e0y kh\u00f4ng t\u1ea1o ra doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ra b\u00ean ngo\u00e0i. V\u00ed d\u1ee5, T\u1ed5ng C\u00f4ng ty d\u1ea7u kh\u00ed c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c v\u00e0 s\u1ea3n xu\u1ea5t, ho\u1ea1t \u0111\u1ed9ng l\u1ecdc d\u1ea7u v\u00e0 b\u00e1n h\u00e0ng l\u00e0 hai b\u1ed9 ph\u1eadn kinh doanh ri\u00eang bi\u1ec7t cho d\u00f9 h\u1ea7u h\u1ebft hay to\u00e0n b\u1ed9 c\u00e1c s\u1ea3n ph\u1ea9m khai th\u00e1c d\u1ea7u th\u00f4 \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho b\u1ed9 ph\u1eadn l\u1ecdc d\u1ea7u c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                    15. Chu\u1ea9n m\u1ef1c n\u00e0y khuy\u1ebfn kh\u00edch nh\u01b0ng kh\u00f4ng b\u1eaft bu\u1ed9c vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 quy tr\u00ecnh s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn.<\/li>\n
                    16. N\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 coi c\u00e1c giai \u0111o\u1ea1n kh\u00e1c nhau c\u1ee7a quy tr\u00ecnh s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kinh doanh ri\u00eang bi\u1ec7t nh\u01b0ng b\u00e1o c\u00e1o ra b\u00ean ngo\u00e0i kh\u00f4ng tr\u00ecnh b\u00e0y l\u00e0 b\u1ed9 ph\u1eadn kinh doanh ri\u00eang bi\u1ec7t th\u00ec b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn mua \u0111\u1ec3 th\u00e0nh b\u1ed9 ph\u1eadn b\u00e1o c\u00e1o ra b\u00ean ngo\u00e0i, tr\u1eeb khi kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/em><\/li>\n
                    17. M\u1ed9t b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong n\u0103m tr\u01b0\u1edbc v\u00ec \u0111\u1ea1t ng\u01b0\u1ee1ng 10% nh\u01b0ng n\u0103m hi\u1ec7n t\u1ea1i kh\u00f4ng \u0111\u1ea1t ng\u01b0\u1ee1ng 10% th\u00ec v\u1eabn l\u00e0 b\u1ed9 ph\u1eadn ph\u1ea3i b\u00e1o c\u00e1o trong n\u0103m hi\u1ec7n t\u1ea1i, n\u1ebfu Ban Gi\u00e1m \u0111\u1ed1c \u0111\u00e1nh gi\u00e1 b\u1ed9 ph\u1eadn n\u00e0y v\u1eabn c\u00f3 t\u1ea7m quan tr\u1ecdng trong n\u0103m ti\u1ebfp theo.<\/em><\/li>\n
                    18. N\u1ebfu m\u1ed9t b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 th\u1ec3 b\u00e1o c\u00e1o trong n\u0103m nay do \u0111\u1ea1t ng\u01b0\u1ee1ng 10% th\u00ec th\u00f4ng tin c\u1ee7a b\u1ed9 ph\u1eadn n\u00e0y n\u0103m tr\u01b0\u1edbc c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u1ea1i \u0111\u1ec3 cung c\u1ea5p s\u1ed1 li\u1ec7u so s\u00e1nh cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o m\u1eb7c d\u00f9 b\u1ed9 ph\u1eadn \u0111\u00f3 kh\u00f4ng \u0111\u1ea1t 10% trong n\u0103m tr\u01b0\u1edbc, tr\u1eeb khi kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/em><\/li>\n<\/ol>\n

                      CH\u00cdNH S\u00c1CH K\u1ebe TO\u00c1N C\u1ee6A B\u1ed8 PH\u1eacN<\/span><\/h1>\n
                        \n
                      1. Th\u00f4ng tin b\u1ed9 ph\u1eadn\u00a0<\/em>ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/li>\n
                      2. Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u00e0 Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p l\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u00e0 Ban Gi\u00e1m \u0111\u1ed1c cho l\u00e0 ph\u00f9 h\u1ee3p nh\u1ea5t \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o ra b\u00ean ngo\u00e0i doanh nghi\u1ec7p. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c tr\u00ecnh b\u00e0y th\u00f4ng tin b\u1ed9 ph\u1eadn l\u00e0 \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 v\u00e0 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n h\u01a1n, n\u00ean khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin b\u1ed9 ph\u1eadn, chu\u1ea9n m\u1ef1c n\u00e0y y\u00eau c\u1ea7u s\u1eed d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u00e0 Ban Gi\u00e1m \u0111\u1ed1c \u0111\u00e3 ch\u1ecdn l\u1ef1a \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/li>\n<\/ol>\n

                        Chu\u1ea9n m\u1ef1c n\u00e0y cho ph\u00e9p vi\u1ec7c tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin b\u1ed9 ph\u1eadn b\u1ed5 sung \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf kh\u00e1c v\u1edbi ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p khi tho\u1ea3 m\u00e3n 2 \u0111i\u1ec1u ki\u1ec7n:<\/p>\n

                          \n
                        1. a) C\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 cho Ban Gi\u00e1m \u0111\u1ed1c nh\u1eb1m \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 c\u00e1c ngu\u1ed3n l\u1ef1c v\u00e0o b\u1ed9 ph\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3; v\u00e0<\/li>\n
                        2. b) C\u01a1 s\u1edf l\u1eadp th\u00f4ng tin b\u1ed9 ph\u1eadn b\u1ed5 sung \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng.<\/li>\n<\/ol>\n

                          T\u00e0i s\u1ea3n do hai hay nhi\u1ec1u b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng c\u1ea7n ph\u1ea3i ph\u00e2n b\u1ed5 cho c\u00e1c b\u1ed9 ph\u1eadn \u0111\u00f3 khi doanh thu v\u00e0 c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan t\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c b\u1ed9 ph\u1eadn.<\/em><\/p>\n

                          C\u00e1ch th\u1ee9c ph\u00e2n b\u1ed5 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu v\u00e0 chi ph\u00ed cho c\u00e1c b\u1ed9 ph\u1eadn ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t c\u1ee7a kho\u1ea3n m\u1ee5c hay ho\u1ea1t \u0111\u1ed9ng do b\u1ed9 ph\u1eadn \u0111\u00f3 ti\u1ebfn h\u00e0nh v\u00e0 quy\u1ec1n t\u1ef1 ch\u1ee7 c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3. Kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed9t ti\u00eau th\u1ee9c chung cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p. Vi\u1ec7c ph\u00e2n b\u1ed5 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu v\u00e0 chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn hai hay nhi\u1ec1u b\u1ed9 ph\u1eadn, ph\u1ea3i d\u1ef1a tr\u00ean c\u01a1 s\u1edf h\u1ee3p l\u00fd. C\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ec1 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan v\u1edbi nhau v\u00e0 k\u1ebft qu\u1ea3 ph\u00e2n b\u1ed5 theo \u0111\u00f3 c\u0169ng ph\u1ea3i nh\u1ea5t qu\u00e1n: C\u00e1c t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c b\u1ed9 ph\u1eadn khi doanh thu v\u00e0 chi ph\u00ed c\u00f3 li\u00ean quan t\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3 c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c b\u1ed9 ph\u1eadn n\u00e0y. V\u00ed d\u1ee5: M\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn khi ph\u1ea7n kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn.<\/p>\n

                          TR\u00ccNH B\u00c0Y<\/span><\/h5>\n
                            \n
                          1. Trong chu\u1ea9n m\u1ef1c n\u00e0y, c\u00e1c \u0111o\u1ea1n t\u1eeb 48 \u0111\u1ebfn 61 quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh b\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu. C\u00e1c \u0111o\u1ea1n t\u1eeb 62 \u0111\u1ebfn 66 quy \u0111\u1ecbnh v\u1ec1 y\u00eau c\u1ea7u c\u1ea7n tr\u00ecnh b\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ed9 ph\u1eadn th\u1ee9 y\u1ebfu. Vi\u1ec7c khuy\u1ebfn kh\u00edch c\u00e1c doanh nghi\u1ec7p tr\u00ecnh b\u00e0y to\u00e0n b\u1ed9 c\u00e1c th\u00f4ng tin \u0111\u1ed1i v\u1edbi m\u1ed7i b\u1ed9 ph\u1eadn th\u1ee9 y\u1ebfu nh\u01b0 y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong c\u00e1c \u0111o\u1ea1n t\u1eeb 48 \u0111\u1ebfn 61. C\u00e1c \u0111o\u1ea1n t\u1eeb 67 \u0111\u1ebfn 76 quy \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n thuy\u1ebft minh v\u1ec1 b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn.<\/li>\n<\/ol>\n

                            B\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu<\/span><\/h1>\n
                              \n
                            1. 48. C\u00e1c y\u00eau c\u1ea7u v\u1ec1 tr\u00ecnh b\u00e0y n\u00eau trong c\u00e1c \u0111o\u1ea1n t\u1eeb 49 \u0111\u1ebfn 61 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o d\u1ef1a v\u00e0o b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu c\u1ee7a doanh nghi\u1ec7p.<\/em><\/li>\n<\/ol>\n

                              Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y doanh thu b\u1ed9 ph\u1eadn \u0111\u1ed1i v\u1edbi m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o. Doanh thu b\u1ed9 ph\u1eadn t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i v\u00e0 t\u1eeb c\u00e1c giao d\u1ecbch v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ri\u00eang bi\u1ec7t.<\/em><\/p>\n

                              Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y k\u1ebft qu\u1ea3 b\u1ed9 ph\u1eadn \u0111\u1ed1i v\u1edbi m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o.<\/em><\/p>\n

                              N\u1ebfu doanh nghi\u1ec7p t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c l\u00e3i ho\u1eb7c l\u1ed7 thu\u1ea7n c\u1ee7a b\u1ed9 ph\u1eadn ho\u1eb7c c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a b\u1ed9 ph\u1eadn ngo\u00e0i k\u1ebft qu\u1ea3 b\u1ed9 ph\u1eadn m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ph\u00e2n b\u1ed5 tu\u1ef3 ti\u1ec7n, th\u00ec khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p tr\u00ecnh b\u00e0y th\u00eam c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00f3 k\u00e8m theo nh\u1eefng di\u1ec5n gi\u1ea3i ph\u00f9 h\u1ee3p. N\u1ebfu c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n d\u1ef1a tr\u00ean ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c v\u1edbi ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y r\u00f5 c\u01a1 s\u1edf t\u00ednh to\u00e1n ch\u1ec9 ti\u00eau \u0111\u00f3 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

                              Khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p tr\u00ecnh b\u00e0y th\u00eam c\u00e1c ch\u1ec9 ti\u00eau \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn: L\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5; L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc ho\u1eb7c sau thu\u1ebf.<\/p>\n

                              Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y \u201cT\u1ed5ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn\u201d \u0111\u1ed1i v\u1edbi m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o.<\/em><\/p>\n

                              Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y \u201cN\u1ee3 ph\u1ea3i tr\u1ea3 b\u1ed9 ph\u1eadn\u201d \u0111\u1ed1i v\u1edbi m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o.<\/em><\/p>\n

                              Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y \u201cT\u1ed5ng chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh trong ni\u00ean \u0111\u1ed9 \u0111\u1ec3 mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d- t\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn d\u1ef1 ki\u1ebfn s\u1ebd s\u1eed d\u1ee5ng nhi\u1ec1u h\u01a1n m\u1ed9t ni\u00ean \u0111\u1ed9 (TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c) \u0111\u1ed1i v\u1edbi m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o.<\/em><\/p>\n

                              Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y \u201cT\u1ed5ng chi ph\u00ed kh\u1ea5u hao TSC\u0110 v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n c\u1ee7a b\u1ed9 ph\u1eadn\u201d trong ni\u00ean \u0111\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh trong chi ph\u00ed \u0111\u1ec3 t\u00ednh k\u1ebft qu\u1ea3 b\u1ed9 ph\u1eadn \u0111\u1ed1i v\u1edbi m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o.<\/em><\/p>\n

                              Khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p tr\u00ecnh b\u00e0y b\u1ea3n ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed c\u00f3 quy m\u00f4, t\u00ednh ch\u1ea5t v\u00e0 ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 m\u00e0 ph\u1ea7n thuy\u1ebft minh n\u00e0y l\u00e0 ph\u00f9 h\u1ee3p \u0111\u1ec3 gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng trong ni\u00ean \u0111\u1ed9 c\u1ee7a m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o.<\/em><\/p>\n

                              C\u00e1c kho\u1ea3n m\u1ee5c doanh thu v\u00e0 chi ph\u00ed t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 t\u00ednh ch\u1ea5t, quy m\u00f4 \u0111\u00e1ng k\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c thuy\u1ebft minh \u0111\u1ec3 gi\u1ea3i th\u00edch c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3 trong ni\u00ean \u0111\u1ed9, th\u00ec t\u00ednh ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u00f3 ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd. Quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 57 kh\u00f4ng thay \u0111\u1ed5i vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c doanh thu v\u00e0 chi ph\u00ed t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u00f4ng th\u01b0\u1eddng sang ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ho\u1eb7c thay \u0111\u1ed5i c\u00e1ch t\u00ednh c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u00f3.<\/p>\n

                              \u0110\u1ed1i v\u1edbi m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea7n b\u00e1o c\u00e1o, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n chi ph\u00ed l\u1edbn kh\u00f4ng b\u1eb1ng ti\u1ec1n, ngo\u1ea1i tr\u1eeb chi ph\u00ed kh\u1ea5u hao v\u00e0 chi ph\u00ed ph\u00e2n b\u1ed5 \u0111\u00e3 \u0111\u01b0\u1ee3c thuy\u1ebft minh ri\u00eang r\u1ebd theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 56.<\/em><\/p>\n

                              N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c thuy\u1ebft minh v\u1ec1 lu\u1ed3ng ti\u1ec1n b\u1ed9 ph\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c s\u1ed1 24 \u201cB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d th\u00ec kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y t\u1ed5ng chi ph\u00ed kh\u1ea5u hao v\u00e0 chi ph\u00ed ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 56 v\u00e0 c\u00e1c chi ph\u00ed kh\u00f4ng b\u1eb1ng ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 59.<\/em><\/p>\n

                              Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y b\u1ea3ng \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 s\u1ed1 li\u1ec7u t\u1ed5ng c\u1ed9ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. Trong b\u1ea3ng \u0111\u1ed1i chi\u1ebfu n\u00e0y c\u00e1c s\u1ed1 li\u1ec7u kh\u00f4ng thu\u1ed9c c\u00e1c b\u1ed9 ph\u1eadn b\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o m\u1ed9t c\u1ed9t. Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i chi\u1ebfu doanh thu b\u1ed9 ph\u1eadn so v\u1edbi t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 doanh thu b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i ch\u01b0a \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o \u1edf b\u1ea5t k\u1ef3 b\u1ed9 ph\u1eadn n\u00e0o; k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn v\u1edbi t\u1ed5ng k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 v\u1edbi l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p; t\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p; n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a b\u1ed9 ph\u1eadn ph\u1ea3i \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p.<\/em><\/p>\n

                              B\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn th\u1ee9 y\u1ebfu<\/span><\/h1>\n

                              C\u00e1c \u0111o\u1ea1n t\u1eeb 63 \u0111\u1ebfn 66 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c y\u00eau c\u1ea7u c\u1ea7n tr\u00ecnh b\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ed9 ph\u1eadn th\u1ee9 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 sau:<\/p>\n

                              N\u1ebfu b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu \u0111\u01b0\u1ee3c l\u1eadp theo l\u0129nh v\u1ef1c kinh doanh, th\u00ec b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn th\u1ee9 y\u1ebfu \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh trong \u0111o\u1ea1n 63;<\/p>\n

                              N\u1ebfu b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp theo khu v\u1ef1c \u0111\u1ecba l\u00fd d\u1ef1a tr\u00ean v\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n (n\u01a1i s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t ho\u1eb7c n\u01a1i c\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p h\u00ecnh th\u00e0nh) th\u00ec b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn th\u1ee9 y\u1ebfu \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh trong \u0111o\u1ea1n 64 v\u00e0 65;<\/p>\n

                              N\u1ebfu b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu \u0111\u01b0\u1ee3c l\u1eadp theo khu v\u1ef1c \u0111\u1ecba l\u00fd d\u1ef1a tr\u00ean v\u1ecb tr\u00ed c\u1ee7a kh\u00e1ch h\u00e0ng (th\u1ecb tr\u01b0\u1eddng n\u01a1i c\u00e1c s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c n\u01a1i m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p) th\u00ec b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn th\u1ee9 y\u1ebfu \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh trong \u0111o\u1ea1n 64 v\u00e0 66;<\/p>\n

                              N\u1ebfu b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu \u0111\u01b0\u1ee3c l\u1eadp theo l\u0129nh v\u1ef1c kinh doanh th\u00ec b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn th\u1ee9 y\u1ebfu ph\u1ea3i g\u1ed3m c\u00e1c th\u00f4ng tin sau:<\/em><\/p>\n

                              Doanh thu b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i theo khu v\u1ef1c \u0111\u1ecba l\u00fd d\u1ef1a tr\u00ean v\u1ecb tr\u00ed c\u1ee7a kh\u00e1ch h\u00e0ng, n\u1ebfu doanh thu b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i c\u1ee7a m\u1ed7i b\u1ed9 ph\u1eadn \u0111\u00f3 chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i;<\/em><\/p>\n

                              T\u1ed5ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn theo v\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n, n\u1ebfu t\u00e0i s\u1ea3n c\u1ee7a m\u1ed7i b\u1ed9 ph\u1eadn \u0111\u00f3 chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd; v\u00e0<\/em><\/p>\n

                              T\u1ed5ng chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh trong ni\u00ean \u0111\u1ed9 \u0111\u1ec3 mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u2013 t\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn d\u1ef1 ki\u1ebfn s\u1ebd s\u1eed d\u1ee5ng nhi\u1ec1u h\u01a1n m\u1ed9t ni\u00ean \u0111\u1ed9 (TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c) theo v\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n, n\u1ebfu t\u00e0i s\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3 chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn.<\/em><\/p>\n

                              N\u1ebfu b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu \u0111\u01b0\u1ee3c l\u1eadp theo khu v\u1ef1c \u0111\u1ecba l\u00fd (d\u1ef1a tr\u00ean v\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n hay v\u1ecb tr\u00ed c\u1ee7a kh\u00e1ch h\u00e0ng) th\u00ec b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn th\u1ee9 y\u1ebfu c\u0169ng ph\u1ea3i thuy\u1ebft minh c\u00e1c th\u00f4ng tin sau \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c kinh doanh c\u00f3 doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng doanh thu t\u1eeb b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p, ho\u1eb7c t\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn:<\/em><\/p>\n

                              Doanh thu b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i;<\/em><\/p>\n

                              T\u1ed5ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn; v\u00e0<\/em><\/p>\n

                              T\u1ed5ng chi ph\u00ed ph\u00e1t sinh trong ni\u00ean \u0111\u1ed9 \u0111\u1ec3 mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u2013 t\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn d\u1ef1 ki\u1ebfn s\u1ebd s\u1eed d\u1ee5ng nhi\u1ec1u h\u01a1n m\u1ed9t ni\u00ean \u0111\u1ed9 (TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c).<\/em><\/p>\n

                                \n
                              1. N\u1ebfu b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu \u0111\u01b0\u1ee3c l\u1eadp theo khu v\u1ef1c \u0111\u1ecba l\u00fd d\u1ef1a tr\u00ean v\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n, v\u00e0 v\u1ecb tr\u00ed c\u1ee7a kh\u00e1ch h\u00e0ng c\u1ee7a doanh nghi\u1ec7p kh\u00e1c v\u1edbi v\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i b\u00e1o c\u00e1o doanh thu b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i cho m\u1ed7i b\u1ed9 ph\u1eadn theo khu v\u1ef1c \u0111\u1ecba l\u00fd d\u1ef1a tr\u00ean v\u1ecb tr\u00ed c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i c\u1ee7a n\u00f3 chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p.<\/em><\/li>\n
                              2. N\u1ebfu b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn ch\u00ednh y\u1ebfu \u0111\u01b0\u1ee3c l\u1eadp theo khu v\u1ef1c \u0111\u1ecba l\u00fd d\u1ef1a tr\u00ean v\u1ecb tr\u00ed c\u1ee7a kh\u00e1ch h\u00e0ng, v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u1eb7t t\u1ea1i c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd kh\u00e1c v\u1edbi kh\u00e1ch h\u00e0ng c\u1ee7a doanh nghi\u1ec7p, th\u00ec doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i thuy\u1ebft minh c\u00e1c th\u00f4ng tin d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ed1i v\u1edbi m\u1ed7i khu v\u1ef1c \u0111\u1ecba l\u00fd d\u1ef1a tr\u00ean v\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n m\u00e0 doanh thu b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3 chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i ho\u1eb7c t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p:<\/em><\/li>\n<\/ol>\n

                                T\u1ed5ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn theo khu v\u1ef1c \u0111\u1ecba l\u00fd c\u1ee7a t\u00e0i s\u1ea3n; v\u00e0<\/em><\/p>\n

                                T\u1ed5ng chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u2013 t\u00e0i s\u1ea3n b\u1ed9 ph\u1eadn d\u1ef1 ki\u1ebfn s\u1ebd s\u1eed d\u1ee5ng nhi\u1ec1u h\u01a1n m\u1ed9t ni\u00ean \u0111\u1ed9 (TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c) theo v\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n.<\/em><\/p>\n

                                C\u00e1c thuy\u1ebft minh kh\u00e1c<\/span><\/h1>\n

                                N\u1ebfu m\u1ed9t l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c m\u1ed9t khu v\u1ef1c \u0111\u1ecba l\u00fd m\u00e0 th\u00f4ng tin \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o cho Ban Gi\u00e1m \u0111\u1ed1c kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn ph\u1ea3i b\u00e1o c\u00e1o do b\u1ed9 ph\u1eadn \u0111\u00f3 thu \u0111\u01b0\u1ee3c ph\u1ea7n l\u1edbn doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng cho c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c, tuy nhi\u00ean doanh thu c\u1ee7a b\u1ed9 ph\u1eadn n\u00e0y t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean tr\u00ean t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i, doanh nghi\u1ec7p n\u00e0y c\u0169ng c\u1ea7n ph\u1ea3i thuy\u1ebft minh v\u1ec1 doanh thu t\u1eeb vi\u1ec7c: B\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i v\u00e0 b\u00e1n h\u00e0ng cho c\u00e1c b\u1ed9 ph\u1eadn n\u1ed9i b\u1ed9 kh\u00e1c.<\/em><\/p>\n

                                \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o doanh thu b\u1ed9 ph\u1eadn t\u1eeb c\u00e1c giao d\u1ecbch v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c, c\u00e1c kho\u1ea3n chuy\u1ec3n giao gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf l\u00e0 doanh nghi\u1ec7p n\u00e0y th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 c\u00e1c kho\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00f3. C\u01a1 s\u1edf cho vi\u1ec7c \u0111\u1ecbnh gi\u00e1 c\u00e1c kho\u1ea3n chuy\u1ec3n giao gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn \u0111\u00f3 v\u00e0 b\u1ea5t c\u1ee9 s\u1ef1 thay \u0111\u1ed5i li\u00ean quan c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c thuy\u1ebft minh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/em><\/p>\n

                                Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu l\u00ean c\u00e1c th\u00f4ng tin b\u1ed9 ph\u1eadn c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c thuy\u1ebft minh. Th\u00f4ng tin b\u1ed9 ph\u1eadn c\u1ee7a k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y cho m\u1ee5c \u0111\u00edch so s\u00e1nh c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u1ea1i, k\u1ec3 c\u1ea3 t\u00ednh ch\u1ea5t v\u00e0 l\u00fd do thay \u0111\u1ed5i (n\u1ebfu c\u00f3). C\u00e1c t\u00e1c \u0111\u1ed9ng v\u1ec1 t\u00e0i ch\u00ednh c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y n\u1ebfu c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd. N\u1ebfu doanh nghi\u1ec7p thay \u0111\u1ed5i vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c b\u1ed9 ph\u1eadn b\u00e1o c\u00e1o v\u00e0 kh\u00f4ng c\u00f4ng b\u1ed1 th\u00f4ng tin b\u1ed9 ph\u1eadn k\u1ef3 tr\u01b0\u1edbc theo c\u0103n c\u1ee9 m\u1edbi th\u00ec \u0111\u1ec3 \u0111\u00e1p \u1ee9ng m\u1ee5c \u0111\u00edch so s\u00e1nh, doanh nghi\u1ec7p ph\u1ea3i b\u00e1o c\u00e1o th\u00f4ng tin b\u1ed9 ph\u1eadn d\u1ef1a tr\u00ean c\u1ea3 c\u0103n c\u1ee9 m\u1edbi v\u00e0 c\u0103n c\u1ee9 c\u0169.<\/em><\/p>\n

                                Doanh nghi\u1ec7p ph\u1ea3i thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n khi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf y\u00eau c\u1ea7u, theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c n\u1ebfu vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n s\u1ebd h\u1ee3p l\u00fd h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ef1 ki\u1ec7n ho\u1eb7c c\u00e1c nghi\u1ec7p v\u1ee5 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM CHU\u1ea8N M\u1ef0C S\u1ed0 28 B\u00c1O C\u00c1O B\u1ed8 PH\u1eacN (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2005\/Q\u0110-BTC, ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2005 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 nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p..<\/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\/31926"}],"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=31926"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31926\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31926"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}