{"id":10010,"date":"2026-06-02T22:08:47","date_gmt":"2026-06-02T15:08:47","guid":{"rendered":"https:\/\/arito.vn\/?p=10010"},"modified":"2026-07-12T13:20:50","modified_gmt":"2026-07-12T06:20:50","slug":"lap-bao-cao-tai-chinh-nhanh-chong-chuan-phap-luat","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/lap-bao-cao-tai-chinh-nhanh-chong-chuan-phap-luat\/","title":{"rendered":"C\u00e1ch L\u1eadp B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh Theo Th\u00f4ng T\u01b0 200: 7 B\u01b0\u1edbc Chi Ti\u1ebft"},"content":{"rendered":"<p class=\"p1\">L\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00f4ng vi\u1ec7c cu\u1ed1i k\u1ef3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p, \u0111\u00f2i h\u1ecfi s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 tr\u00ecnh b\u00e0y \u0111\u00fang chu\u1ea9n m\u1ef1c. B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn <b>c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200<\/b> qua 7 b\u01b0\u1edbc c\u1ee5 th\u1ec3, c\u00e1ch l\u1eadp t\u1eebng bi\u1ec3u m\u1eabu (b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, k\u1ebft qu\u1ea3 kinh doanh, l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, thuy\u1ebft minh), c\u00e1ch n\u1ed9p tr\u00ean HTKK, th\u1eddi h\u1ea1n v\u00e0 m\u1ee9c ph\u1ea1t n\u1ed9p ch\u1eadm, k\u00e8m danh s\u00e1ch ki\u1ec3m tra ch\u00e9o tr\u01b0\u1edbc khi n\u1ed9p \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/p>\n<h2 class=\"p2\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n<p class=\"p1\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, k\u1ebft qu\u1ea3 kinh doanh v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ch\u1ee7 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh.<\/p>\n<p class=\"p1\">Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m b\u1eaft bu\u1ed9c g\u1ed3m 4 bi\u1ec3u m\u1eabu:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">M\u00e3 bi\u1ec3u<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">T\u00ean b\u00e1o c\u00e1o<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ph\u1ea3n \u00e1nh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B01-DN<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">B02-DN<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn trong k\u1ef3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B03-DN<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0, t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B09-DN<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Di\u1ec5n gi\u1ea3i chi ti\u1ebft v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p4\">\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-10011\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-06-at-22.11.49.png\" alt=\"c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1406\" height=\"792\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-06-at-22.11.49.png 1406w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-06-at-22.11.49-18x10.png 18w\" sizes=\"(max-width: 1406px) 100vw, 1406px\" \/><\/p>\n<h2 class=\"p1\">Ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133<\/h2>\n<p class=\"p2\">Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa hai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc khi l\u1eadp:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ti\u00eau ch\u00ed<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Th\u00f4ng t\u01b0 200<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Th\u00f4ng t\u01b0 133<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">M\u1ecdi lo\u1ea1i h\u00ecnh, th\u01b0\u1eddng l\u00e0 doanh nghi\u1ec7p l\u1edbn<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">M\u00e3 bi\u1ec3u m\u1eabu<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B01-DN \u0111\u1ebfn B09-DN<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B01a\/B01b-DNN, B02-DNN\u2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1eaft bu\u1ed9c<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">C\u00f3 th\u1ec3 thay b\u1eb1ng b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1eaft bu\u1ed9c<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Kh\u00f4ng b\u1eaft bu\u1ed9c (khuy\u1ebfn kh\u00edch)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">M\u1ee9c \u0111\u1ed9 chi ti\u1ebft<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Cao h\u01a1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">\u0110\u01a1n gi\u1ea3n h\u01a1n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 n\u00e0o th\u00ec l\u1eadp theo b\u1ed9 bi\u1ec3u m\u1eabu c\u1ee7a ch\u1ebf \u0111\u1ed9 \u0111\u00f3. B\u00e0i vi\u1ebft n\u00e0y t\u1eadp trung v\u00e0o Th\u00f4ng t\u01b0 200.<\/p>\n<h2 class=\"p1\">Nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200<\/h2>\n<p class=\"p2\">\u0110i\u1ec1u 102 Th\u00f4ng t\u01b0 200 quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc ph\u1ea3i tu\u00e2n th\u1ee7 khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><b>Ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/b>: gi\u1ea3 \u0111\u1ecbnh doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng trong t\u01b0\u01a1ng lai g\u1ea7n.<\/li>\n<li class=\"li3\"><b>C\u01a1 s\u1edf d\u1ed3n t\u00edch<\/b>: ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed khi ph\u00e1t sinh, kh\u00f4ng ph\u1ee5 thu\u1ed9c th\u1eddi \u0111i\u1ec3m thu chi ti\u1ec1n.<\/li>\n<li class=\"li3\"><b>Nh\u1ea5t qu\u00e1n<\/b>: \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u1ed5n \u0111\u1ecbnh gi\u1eefa c\u00e1c k\u1ef3.<\/li>\n<li class=\"li3\"><b>Tr\u1ecdng y\u1ebfu v\u00e0 t\u1eadp h\u1ee3p<\/b>: tr\u00ecnh b\u00e0y ri\u00eang c\u00e1c kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu, g\u1ed9p c\u00e1c kho\u1ea3n kh\u00f4ng tr\u1ecdng y\u1ebfu c\u00f9ng t\u00ednh ch\u1ea5t.<\/li>\n<li class=\"li3\"><b>B\u00f9 tr\u1eeb<\/b>: kh\u00f4ng b\u00f9 tr\u1eeb t\u00e0i s\u1ea3n v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu v\u1edbi chi ph\u00ed, tr\u1eeb khi chu\u1ea9n m\u1ef1c cho ph\u00e9p.<\/li>\n<li class=\"li2\"><b>C\u00f3 th\u1ec3 so s\u00e1nh<\/b>: tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u k\u1ef3 n\u00e0y k\u00e8m s\u1ed1 li\u1ec7u k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c.<\/li>\n<\/ul>\n<p class=\"p2\">N\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc n\u00e0y gi\u00fap b\u00e1o c\u00e1o v\u1eeba \u0111\u00fang chu\u1ea9n v\u1eeba ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh doanh nghi\u1ec7p.<\/p>\n<h2 class=\"p1\">7 b\u01b0\u1edbc l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200<\/h2>\n<h3 class=\"p2\">B\u01b0\u1edbc 1: T\u1ed5ng h\u1ee3p v\u00e0 s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/h3>\n<p class=\"p3\">T\u1eadp h\u1ee3p to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong k\u1ef3, s\u1eafp x\u1ebfp theo th\u1eddi gian v\u00e0 lo\u1ea1i nghi\u1ec7p v\u1ee5. \u0110\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c t\u1edd khai thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1edbp s\u1ed1 li\u1ec7u.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh<\/h3>\n<p class=\"p3\">Ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n (tr\u00ean ph\u1ea7n m\u1ec1m ho\u1eb7c Excel), ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 \u0111\u00fang k\u1ef3.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 3: Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 kh\u1ea5u hao<\/h3>\n<p class=\"p3\">Ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo \u0111\u00fang th\u1eddi gian s\u1eed d\u1ee5ng.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 4: H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n \u01b0\u1edbc t\u00ednh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n<p class=\"p3\">Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 kh\u00f3 \u0111\u00f2i, gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, tr\u00edch tr\u01b0\u1edbc chi ph\u00ed v\u00e0 c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 5: Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch<\/h3>\n<p class=\"p3\">\u0110\u1ed1i chi\u1ebfu s\u1ed5 c\u00e1i v\u1edbi s\u1ed5 chi ti\u1ebft, ki\u1ec3m tra s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n, \u0111\u1ea3m b\u1ea3o t\u1ed5ng ph\u00e1t sinh N\u1ee3 b\u1eb1ng t\u1ed5ng ph\u00e1t sinh C\u00f3.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 6: Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n<\/h3>\n<p class=\"p3\">K\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh cu\u1ed1i k\u1ef3, kh\u00f3a s\u1ed5 c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ea7u 5 \u0111\u1ebfn \u0111\u1ea7u 9.<\/p>\n<h3 class=\"p2\">B\u01b0\u1edbc 7: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n<p class=\"p3\">T\u1eeb s\u1ed1 li\u1ec7u \u0111\u00e3 kh\u00f3a s\u1ed5, l\u1eadp 4 bi\u1ec3u m\u1eabu B01-DN, B02-DN, B03-DN v\u00e0 B09-DN, sau \u0111\u00f3 ki\u1ec3m tra ch\u00e9o gi\u1eefa c\u00e1c b\u00e1o c\u00e1o.<\/p>\n<h2 class=\"p1\">C\u00e1ch l\u1eadp t\u1eebng b\u00e1o c\u00e1o trong b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n<h3 class=\"p2\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (B01-DN)<\/h3>\n<p class=\"p3\">L\u1ea5y s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng. Nguy\u00ean t\u1eafc ki\u1ec3m tra: <b>T\u1ed5ng t\u00e0i s\u1ea3n ph\u1ea3i b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n<\/b>. N\u1ebfu hai v\u1ebf l\u1ec7ch nhau, s\u1ed1 li\u1ec7u \u0111ang c\u00f3 sai s\u00f3t c\u1ea7n r\u00e0 l\u1ea1i.<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-10012 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-2.png\" alt=\"M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC\" width=\"900\" height=\"804\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-2.png 900w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-2-13x12.png 13w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/p>\n<h3 class=\"p2\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (B02-DN)<\/h3>\n<p class=\"p3\">L\u1ea5y s\u1ed1 ph\u00e1t sinh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed trong k\u1ef3. Tr\u00ecnh t\u1ef1: doanh thu thu\u1ea7n tr\u1eeb gi\u00e1 v\u1ed1n ra l\u1ee3i nhu\u1eadn g\u1ed9p, tr\u1eeb ti\u1ebfp chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 <a href=\"https:\/\/arito.vn\/en\/chi-phi-ban-hang-la-gi\/\"><span class=\"s1\">chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/a>, c\u1ed9ng tr\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 kh\u00e1c \u0111\u1ec3 ra l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc v\u00e0 sau thu\u1ebf.<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-10013 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-3.png\" alt=\"M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC\" width=\"904\" height=\"966\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-3.png 904w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-3-11x12.png 11w\" sizes=\"(max-width: 904px) 100vw, 904px\" \/><\/p>\n<h3 class=\"p2\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (B03-DN)<\/h3>\n<p class=\"p3\">C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p l\u1eadp:<\/p>\n<ul class=\"ul1\">\n<li class=\"li4\"><b>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/b>: li\u1ec7t k\u00ea tr\u1ef1c ti\u1ebfp c\u00e1c d\u00f2ng ti\u1ec1n thu, chi theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li class=\"li3\"><b>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp<\/b>: b\u1eaft \u0111\u1ea7u t\u1eeb l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n kh\u00f4ng b\u1eb1ng ti\u1ec1n (kh\u1ea5u hao, d\u1ef1 ph\u00f2ng) v\u00e0 bi\u1ebfn \u0111\u1ed9ng v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/li>\n<\/ul>\n<p class=\"p3\">C\u1ea3 hai \u0111\u1ec1u ph\u00e2n d\u00f2ng ti\u1ec1n theo ba ho\u1ea1t \u0111\u1ed9ng: kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10014 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-4.png\" alt=\"M\u1eabu b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 khi l\u1eadp BCTC theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC\u00a0\" width=\"904\" height=\"580\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-4.png 904w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-4-18x12.png 18w\" sizes=\"(max-width: 904px) 100vw, 904px\" \/><\/p>\n<h2 class=\"p2\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (B09-DN)<\/h2>\n<p class=\"p3\">Di\u1ec5n gi\u1ea3i chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ba b\u00e1o c\u00e1o tr\u00ean, n\u00eau r\u00f5 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho v\u00e0 gi\u1ea3i th\u00edch c\u00e1c bi\u1ebfn \u0111\u1ed9ng l\u1edbn.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10015 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-5.png\" alt=\"M\u1eabu thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi l\u1eadp BCTC theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC\" width=\"904\" height=\"1208\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-5.png 904w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-5-9x12.png 9w\" sizes=\"(max-width: 904px) 100vw, 904px\" \/><\/p>\n<h2 class=\"p1\">C\u00e1ch n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean HTKK<\/h2>\n<p class=\"p2\">Sau khi l\u1eadp xong, doanh nghi\u1ec7p k\u1ebft xu\u1ea5t v\u00e0 n\u1ed9p qua ph\u1ea7n m\u1ec1m HTKK r\u1ed3i g\u1eedi qua eTax:<\/p>\n<ol class=\"ol1\">\n<li class=\"li3\">M\u1edf ph\u1ea7n m\u1ec1m HTKK, nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p.<\/li>\n<li class=\"li3\">V\u00e0o m\u1ee5c K\u00ea khai, ch\u1ecdn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ch\u1ecdn B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/li>\n<li class=\"li3\">Ch\u1ecdn n\u0103m t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c c\u1ea7n k\u00ea khai.<\/li>\n<li class=\"li3\">Nh\u1eadp s\u1ed1 li\u1ec7u t\u1eeb b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp, ki\u1ec3m tra r\u1ed3i k\u1ebft xu\u1ea5t file XML.<\/li>\n<li class=\"li4\">\u0110\u0103ng nh\u1eadp eTax ho\u1eb7c thuedientu, n\u1ed9p file XML k\u00e8m ch\u1eef k\u00fd s\u1ed1.<\/li>\n<\/ol>\n<h2 class=\"p5\">Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 m\u1ee9c ph\u1ea1t n\u1ed9p ch\u1eadm<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Lo\u1ea1i doanh nghi\u1ec7p<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Th\u1eddi h\u1ea1n n\u1ed9p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p ngo\u00e0i nh\u00e0 n\u01b0\u1edbc<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (n\u0103m)<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ch\u1eadm nh\u1ea5t 90 ng\u00e0y<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (qu\u00fd)<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ch\u1eadm nh\u1ea5t 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac qu\u00fd<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">N\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n. M\u1ee9c ph\u1ea1t t\u0103ng d\u1ea7n theo th\u1eddi gian ch\u1eadm, t\u1eeb v\u00e0i tri\u1ec7u \u0111\u1ed3ng khi ch\u1eadm d\u01b0\u1edbi 3 th\u00e1ng \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng n\u1ebfu kh\u00f4ng n\u1ed9p, ch\u01b0a k\u1ec3 c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf. V\u00ec v\u1eady n\u00ean ch\u1ee7 \u0111\u1ed9ng ho\u00e0n th\u00e0nh tr\u01b0\u1edbc h\u1ea1n.<\/p>\n<h2 class=\"p6\">Danh s\u00e1ch ki\u1ec3m tra ch\u00e9o tr\u01b0\u1edbc khi n\u1ed9p<\/h2>\n<ul class=\"ul1\">\n<li class=\"li3\">T\u1ed5ng t\u00e0i s\u1ea3n b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<li class=\"li3\">L\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean B02 kh\u1edbp v\u1edbi l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i tr\u00ean B01.<\/li>\n<li class=\"li3\">S\u1ed1 d\u01b0 ti\u1ec1n tr\u00ean B03 kh\u1edbp v\u1edbi ch\u1ec9 ti\u00eau ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u00ean B01.<\/li>\n<li class=\"li3\">S\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o kh\u1edbp v\u1edbi c\u00e1c t\u1edd khai thu\u1ebf \u0111\u00e3 n\u1ed9p trong n\u0103m.<\/li>\n<li class=\"li4\">Thuy\u1ebft minh gi\u1ea3i th\u00edch \u0111\u1ea7y \u0111\u1ee7 c\u00e1c bi\u1ebfn \u0111\u1ed9ng l\u1edbn v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<h2 class=\"p6\">Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n<ul class=\"ul1\">\n<li class=\"li3\"><b>Ghi nh\u1eadn sai k\u1ef3 k\u1ebf to\u00e1n<\/b>: doanh thu, chi ph\u00ed l\u1ec7ch k\u1ef3 l\u00e0m sai l\u1ee3i nhu\u1eadn.<\/li>\n<li class=\"li3\"><b>S\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o kh\u00f4ng kh\u1edbp<\/b>: qu\u00ean b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c k\u1ebft chuy\u1ec3n.<\/li>\n<li class=\"li3\"><b>B\u1ea3ng c\u00e2n \u0111\u1ed1i kh\u00f4ng c\u00e2n<\/b>: sai s\u00f3t \u1edf kh\u00e2u nh\u1eadp li\u1ec7u ho\u1eb7c k\u1ebft chuy\u1ec3n.<\/li>\n<li class=\"li3\"><b>Thuy\u1ebft minh s\u01a1 s\u00e0i<\/b>: kh\u00f4ng gi\u1ea3i th\u00edch bi\u1ebfn \u0111\u1ed9ng l\u1edbn, d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf h\u1ecfi l\u1ea1i.<\/li>\n<li class=\"li4\"><b>N\u1ed9p ch\u1eadm do d\u1ed3n vi\u1ec7c cu\u1ed1i k\u1ef3<\/b>: kh\u00f4ng \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 trong n\u0103m.<\/li>\n<\/ul>\n<h2 class=\"p1\">L\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nhanh v\u00e0 ch\u00ednh x\u00e1c v\u1edbi ph\u1ea7n m\u1ec1m Arito<\/h2>\n<p class=\"p2\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ee7 c\u00f4ng tr\u00ean Excel d\u1ec5 sai s\u00f3t v\u00e0 t\u1ed1n nhi\u1ec1u th\u1eddi gian \u0111\u1ed1i chi\u1ebfu cu\u1ed1i k\u1ef3. Ph\u1ea7n m\u1ec1m <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh k\u1ebf to\u00e1n<\/span><\/a> c\u1ee7a Arito gi\u00fap doanh nghi\u1ec7p:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, gi\u1ea3m nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li>\n<li class=\"li3\">Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n v\u00e0 l\u00ean 4 bi\u1ec3u m\u1eabu B01-DN \u0111\u1ebfn B09-DN theo Th\u00f4ng t\u01b0 200 v\u00e0 133.<\/li>\n<li class=\"li3\">Ki\u1ec3m tra ch\u00e9o t\u1ef1 \u0111\u1ed9ng gi\u1eefa c\u00e1c b\u00e1o c\u00e1o, c\u1ea3nh b\u00e1o khi b\u1ea3ng c\u00e2n \u0111\u1ed1i kh\u00f4ng c\u00e2n.<\/li>\n<li class=\"li2\">K\u1ebft xu\u1ea5t file \u0111\u1ec3 n\u1ed9p qua HTKK, ti\u1ebft ki\u1ec7m th\u1eddi gian cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n<p class=\"p2\">T\u00ecm hi\u1ec3u th\u00eam v\u1ec1 <a href=\"https:\/\/arito.vn\/en\/phan-mem-ke-toan-erp-la-gi\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ERP<\/span><\/a> v\u00e0 n\u1ec1n t\u1ea3ng <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\"><span class=\"s1\">Arito ERP<\/span><\/a> \u0111\u1ec3 d\u1eef li\u1ec7u k\u1ebf to\u00e1n li\u00ean th\u00f4ng v\u1edbi b\u00e1n h\u00e0ng, kho v\u00e0 mua h\u00e0ng.<\/p>\n<p class=\"p7\">Mu\u1ed1n xem b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u00ean t\u1ef1 \u0111\u1ed9ng v\u00e0 ki\u1ec3m tra ch\u00e9o ra sao? <a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\"><span class=\"s1\">\u0110\u0103ng k\u00fd nh\u1eadn demo mi\u1ec5n ph\u00ed<\/span><\/a> \u0111\u1ec3 \u0111\u1ed9i ng\u0169 Arito t\u01b0 v\u1ea5n theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/p>\n<h2 class=\"p1\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\n<h3 class=\"p2\"><b>B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200 g\u1ed3m nh\u1eefng g\u00ec?<\/b><b><\/b><\/h3>\n<p class=\"p2\">G\u1ed3m 4 bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (B01-DN), B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (B02-DN), B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (B03-DN) v\u00e0 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (B09-DN).<\/p>\n<h3 class=\"p2\"><b>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m l\u00e0 khi n\u00e0o?<\/b><b><\/b><\/h3>\n<p class=\"p2\">Doanh nghi\u1ec7p ngo\u00e0i nh\u00e0 n\u01b0\u1edbc n\u1ed9p ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. V\u1edbi n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 31\/3 n\u0103m sau.<\/p>\n<h3 class=\"p2\"><b>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/b><b><\/b><\/h3>\n<p class=\"p2\">C\u00f3 th\u1ec3 l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (li\u1ec7t k\u00ea d\u00f2ng thu chi) ho\u1eb7c gi\u00e1n ti\u1ebfp (\u0111i\u1ec1u ch\u1ec9nh t\u1eeb l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf). Doanh nghi\u1ec7p ch\u1ecdn m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p v\u00e0 tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n.<\/p>\n<h3 class=\"p2\"><b>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 kh\u00f4ng?<\/b><b><\/b><\/h3>\n<p class=\"p2\">Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, ch\u1ec9 khuy\u1ebfn kh\u00edch. Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200 th\u00ec b\u1eaft bu\u1ed9c.<\/p>\n<h3 class=\"p2\"><b>L\u00e0m sao \u0111\u1ec3 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00e2n?<\/b><b><\/b><\/h3>\n<p class=\"p2\">T\u1ed5ng t\u00e0i s\u1ea3n ph\u1ea3i b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n. N\u1ebfu l\u1ec7ch, r\u00e0 l\u1ea1i c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed5 c\u00e1i v\u1edbi s\u1ed5 chi ti\u1ebft. Ph\u1ea7n l\u1edbn l\u1ed7i l\u1ec7ch \u0111\u1ebfn t\u1eeb qu\u00ean k\u1ebft chuy\u1ec3n ho\u1eb7c nh\u1eadp sai s\u1ed1 li\u1ec7u.<\/p>\n<h2 class=\"p1\">K\u1ebft lu\u1eadn<\/h2>\n<p class=\"p2\">L\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200 l\u00e0 quy tr\u00ecnh t\u1eeb t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n, k\u1ebft chuy\u1ec3n \u0111\u1ebfn l\u1eadp v\u00e0 ki\u1ec3m tra ch\u00e9o 4 bi\u1ec3u m\u1eabu. N\u1eafm v\u1eefng nguy\u00ean t\u1eafc l\u1eadp, ki\u1ec3m tra k\u1ef9 tr\u01b0\u1edbc khi n\u1ed9p v\u00e0 tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t. Khi kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 l\u1edbn, s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n s\u1ebd gi\u00fap l\u00ean b\u00e1o c\u00e1o nhanh, ch\u00ednh x\u00e1c v\u00e0 gi\u1ea3m \u00e1p l\u1ef1c cu\u1ed1i k\u1ef3.<\/p>","protected":false},"excerpt":{"rendered":"<p>L\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00f4ng vi\u1ec7c cu\u1ed1i k\u1ef3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p, \u0111\u00f2i h\u1ecfi s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 tr\u00ecnh b\u00e0y \u0111\u00fang chu\u1ea9n m\u1ef1c. B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200 qua 7 b\u01b0\u1edbc c\u1ee5 th\u1ec3, c\u00e1ch l\u1eadp t\u1eebng bi\u1ec3u m\u1eabu (b\u1ea3ng c\u00e2n \u0111\u1ed1i [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":10011,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-10010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=10010"}],"version-history":[{"count":15,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10010\/revisions"}],"predecessor-version":[{"id":17511,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10010\/revisions\/17511"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/10011"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=10010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=10010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=10010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}