{"id":10035,"date":"2024-03-07T21:41:12","date_gmt":"2024-03-07T14:41:12","guid":{"rendered":"https:\/\/arito.vn\/?p=10035"},"modified":"2026-02-03T12:00:26","modified_gmt":"2026-02-03T05:00:26","slug":"cac-buoc-lap-bao-cao-ket-qua-kinh-doanh-theo-mau-moi-nhat","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/cac-buoc-lap-bao-cao-ket-qua-kinh-doanh-theo-mau-moi-nhat\/","title":{"rendered":"C\u00e1c b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh theo m\u1eabu m\u1edbi nh\u1ea5t [2026]"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh doanh thu v\u00e0 l\u1ee3i nhu\u1eadn trong k\u1ef3. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1ch l\u00e0m b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh gi\u00fap k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u nhanh ch\u00f3ng, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh hi\u1ec7u qu\u1ea3. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo m\u1eabu m\u1edbi nh\u1ea5t, d\u1ec5 hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng ngay trong th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2><b>1. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/arito.vn\/en\/bao-cao-ket-qua-kinh-doanh-income-statement-la-gi\/\"><strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/a> l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u t\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin v\u1ec1 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, th\u01b0\u1eddng l\u00e0 trong m\u1ed9t qu\u00fd ho\u1eb7c m\u1ed9t n\u0103m. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o n\u00e0y th\u01b0\u1eddng bao g\u1ed3m c\u00e1c ch\u1ec9 s\u1ed1 quan tr\u1ecdng nh\u01b0 doanh thu, <strong><a href=\"https:\/\/arito.vn\/en\/loi-nhuan-la-gi\/\">l\u1ee3i nhu\u1eadn<\/a><\/strong>, l\u1ed7 l\u00e3i, l\u1ee3i nhu\u1eadn g\u1ed9p, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh kh\u00e1c. B\u1eb1ng c\u00e1ch ph\u00e2n t\u00edch c\u00e1c con s\u1ed1 n\u00e0y, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, cung c\u1ea5p th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<figure id=\"attachment_10036\" aria-describedby=\"caption-attachment-10036\" style=\"width: 904px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-10036\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/lap-bao-cao-ket-qua-kinh-doanh.png\" alt=\"M\u1ed9t m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u1edbi s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh\" width=\"904\" height=\"1180\" \/><figcaption id=\"caption-attachment-10036\" class=\"wp-caption-text\">M\u1ed9t m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u1edbi s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u00f9y v\u00e0o quy m\u00f4, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf, y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 qu\u1ea3n tr\u1ecb \u1edf t\u1eebng doanh nghi\u1ec7p m\u00e0 K\u1ebf to\u00e1n ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o theo k\u1ef3 l\u00e0 tu\u1ea7n, th\u00e1ng, qu\u00fd n\u0103m kh\u00e1c nhau.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong \u0111\u00f3 c\u00f3 B\u00e1o c\u00e1o kinh doanh h\u00e0ng n\u0103m cho c\u01a1 quan thu\u1ebf, c\u01a1 quan th\u1ed1ng k\u00ea, c\u00e1c c\u01a1 quan h\u1eefu quan,\u2026 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p tham gia v\u00e0o n\u1ec1n kinh t\u1ebf.<\/span><\/p>\n<h2><b>2. <\/b><strong>C\u1ea5u tr\u00fac ti\u00eau chu\u1ea9n c\u1ee7a m\u1ed9t m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/h2>\n<p><strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/strong>hay c\u00f2n g\u1ecdi l\u00e0 b\u1ea3ng <strong><a href=\"https:\/\/arito.vn\/en\/bao-cao-lai-lo-dinh-nghia-y-nghia-va-cach-lap-chinh-xac-nhat\/\">b\u00e1o c\u00e1o l\u00e3i l\u1ed7<\/a><\/strong>, ch\u1ec9 ra s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa\u00a0doanh thu\u00a0&amp; <strong><a href=\"https:\/\/arito.vn\/en\/chi-phi-doanh-nghiep-la-gi\/\">chi ph\u00ed doanh nghi\u1ec7p<\/a><\/strong> trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n<p><strong>M\u1ed9t m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ti\u00eau chu\u1ea9n c\u1ea7n \u0111\u1ec1 c\u1eadp \u0111\u1ebfn 4 n\u1ed9i dung ch\u00ednh:\u00a0\u00a0<\/strong><\/p>\n<ul>\n<li>Doanh thu &amp; chi ph\u00ed c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong c\u00f9ng k\u1ef3 k\u1ebf to\u00e1n<\/li>\n<li>Doanh thu &amp; chi ph\u00ed t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p<\/li>\n<li>L\u1ee3i nhu\u1eadn &amp; ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/li>\n<li>L\u00e3i c\u01a1 b\u1ea3n &amp; suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu (ch\u1ec9 c\u00f3 trong b\u00e1o c\u00e1o kinh doanh h\u1ee3p nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1eadp \u0111o\u00e0n l\u1edbn c\u00f3 nhi\u1ec1u c\u00f4ng ty con)<\/li>\n<\/ul>\n<p>Khi\u00a0<strong>l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong>\u00a0c\u1ee7a c\u00f4ng ty, b\u1ed1 c\u1ee5c \u0111\u01b0\u1ee3c chia l\u00e0m 5 c\u1ed9t:<\/p>\n<ul>\n<li>Ch\u1ec9 ti\u00eau (1): C\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o<\/li>\n<li>M\u00e3 s\u1ed1 (2): M\u00e3 s\u1ed1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau<\/li>\n<li>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (3): Di\u1ec5n gi\u1ea3i c\u00e1c s\u1ed1 hi\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng<\/li>\n<li>N\u0103m nay (4): T\u1ed5ng s\u1ed1 ph\u00e1t sinh trong n\u0103m nay<\/li>\n<li>N\u0103m tr\u01b0\u1edbc (5): S\u1ed1 li\u1ec7u c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u00e0 s\u1ed1 li\u1ec7u n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 so s\u00e1nh<\/li>\n<\/ul>\n<p><strong>D\u01b0\u1edbi \u0111\u00e2y l\u00e0\u00a0 5 c\u1ed9t trong m\u1ed9t b\u1ea3ng b\u00e1o c\u00e1o c\u01a1 b\u1ea3n:<\/strong><\/p>\n<table width=\"838\">\n<tbody>\n<tr>\n<td>C\u1ed9t A<\/td>\n<td>C\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td>C\u1ed9t B<\/td>\n<td>M\u00e3 s\u1ed1 c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng<\/td>\n<\/tr>\n<tr>\n<td>C\u1ed9t C<\/td>\n<td>Thuy\u1ebft minh<\/p>\n<p><i>S\u1ed1 hi\u1ec7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean B\u1ea3n thuy\u1ebft minh\u00a0<\/i><i>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/i><\/td>\n<\/tr>\n<tr>\n<td>C\u1ed9t 1<\/td>\n<td>S\u1ed1 n\u0103m nay<\/p>\n<p><i>T\u1ed5ng s\u1ed1 ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o<\/i><\/td>\n<\/tr>\n<tr>\n<td>\u00a0 \u00a0 \u00a0 \u00a0C\u1ed9t 2<\/td>\n<td>S\u1ed1 li\u1ec7u c\u1ee7a n\u0103m tr\u01b0\u1edbc (thu\u1eadn ti\u1ec7n cho vi\u1ec7c so s\u00e1nh)<\/p>\n<p><em>C\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u ghi \u1edf c\u1ed9t 1 \u201cN\u0103m nay\u2019 c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng trong b\u00e1o c\u00e1o n\u00e0y n\u0103m tr\u01b0\u1edbc ho\u1eb7c theo s\u1ed1 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n ra sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.\u00a0 \u00a0\u00a0<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>3. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"9126224b-f82c-49ec-b2df-515cb2be88a4\" data-testid=\"conversation-turn-8\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"6b922f1a-9c7f-4140-8a20-174b453a9de3\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word light markdown-new-styling\">\n<p data-start=\"24\" data-end=\"289\" data-is-last-node=\"\" data-is-only-node=\"\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh bao g\u1ed3m nhi\u1ec1u ch\u1ec9 ti\u00eau quan tr\u1ecdng ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u1ea5u tr\u00fac c\u00e1c th\u00e0nh ph\u1ea7n trong b\u00e1o c\u00e1o gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc n\u1eafm b\u1eaft th\u00f4ng tin t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00e3 s\u1ed1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch d\u1ef1a theo \u0110\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1. Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bao g\u1ed3m t\u1ea5t c\u1ea3 doanh thu t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c trong n\u0103m b\u00e1o c\u00e1o c\u1ee7a \u0110\u01a1n v\u1ecb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u0169y k\u1ebf ph\u00e1t sinh C\u00f3 t\u00e0i kho\u1ea3n 511 \u0111\u1ed1i \u1ee9ng v\u1edbi N\u1ee3 TK 111, 112, 131,\u2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">02<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng, ph\u00e1t sinh c\u00e1c h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i, ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i trong k\u1ef3 d\u1eabn \u0111\u1ebfn gi\u1ea3m doanh thu.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u0169y k\u1ebf ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 511 \u0111\u1ed1i \u1ee9ng v\u1edbi C\u00f3 t\u00e0i kho\u1ea3n 521\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3. Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ( 10 = 01 \u2013 02 )<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> L\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 t\u00e0i kho\u1ea3n 511 \u0111\u1ed1i \u1ee9ng C\u00f3 t\u00e0i kho\u1ea3n 911 cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 c\u00e1c lo\u1ea1i chi ph\u00ed c\u1ea5u th\u00e0nh n\u00ean s\u1ea3n ph\u1ea9m nh\u01b0: chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed kh\u1ea5u hao, c\u00e1c chi ph\u00ed kh\u00e1c\u2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 t\u00e0i kho\u1ea3n 911 \u0111\u1ed1i \u1ee9ng C\u00f3 t\u00e0i kho\u1ea3n 632 cu\u1ed1i k\u1ef3\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5. L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ( 20 = 10 \u2013 11 )<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6. Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">21<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu t\u1eeb vi\u1ec7c thu ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia,\u2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 t\u00e0i kho\u1ea3n 515 \u0111\u1ed1i \u1ee9ng C\u00f3 t\u00e0i kho\u1ea3n 911 cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7. Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">22<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u00e1t sinh nh\u01b0 l\u00e3i vay ph\u1ea3i tr\u1ea3, l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, l\u1ed7 b\u00e1n ngo\u1ea1i t\u1ec7,\u2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 t\u00e0i kho\u1ea3n 911 \u0111\u1ed1i \u1ee9ng C\u00f3 t\u00e0i kho\u1ea3n 635 cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u2013 Trong \u0111\u00f3: L\u00e3i vay ph\u1ea3i tr\u1ea3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">23<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8. Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">24<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd kinh doanh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 642 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a TK 911<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">9. <strong><a href=\"https:\/\/arito.vn\/en\/chi-phi-ban-hang-la-gi\/\">Chi ph\u00ed b\u00e1n h\u00e0ng<\/a><\/strong><\/span><\/td>\n<td><span style=\"font-weight: 400;\">25<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng: nh\u01b0 chi ph\u00ed marketing, chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n, \u0111\u00f3ng g\u00f3i,\u2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 t\u00e0i kho\u1ea3n 911 \u0111\u1ed1i \u1ee9ng C\u00f3 t\u00e0i kho\u1ea3n 641 cu\u1ed1i k\u1ef3\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10. Chi ph\u00ed qu\u1ea3n l\u00fd .doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">26<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p: nh\u01b0 chi ph\u00ed kh\u1ea5u hao, chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, c\u00e1c lo\u1ea1i chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c,\u2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 t\u00e0i kho\u1ea3n 911 \u0111\u1ed1i \u1ee9ng C\u00f3 t\u00e0i kho\u1ea3n 642 cu\u1ed1i k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">11. L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh [30 = 20 + ( 21- 22)- (25 + 26)]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Doanh nghi\u1ec7p m\u00e0 kh\u00f4ng bao g\u1ed3m l\u1ee3i nhu\u1eadn kh\u00e1c<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">12. Thu nh\u1eadp kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp thu \u0111\u01b0\u1ee3c kh\u00f4ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0110\u01a1n v\u1ecb nh\u01b0 l\u00e3i t\u1eeb thanh l\u00fd <strong><a href=\"https:\/\/arito.vn\/en\/tai-san-co-dinh-la-gi\/\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/strong>, ch\u00eanh l\u1ec7ch l\u00e3i do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a,\u2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 t\u00e0i kho\u1ea3n 711 \u0111\u1ed1i \u1ee9ng C\u00f3 t\u00e0i kho\u1ea3n 911 cu\u1ed1i k\u1ef3\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">13. Chi ph\u00ed kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">32<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0110\u01a1n v\u1ecb nh\u01b0 l\u1ed7 t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a,\u2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 t\u00e0i kho\u1ea3n 911 \u0111\u1ed1i \u1ee9ng C\u00f3 t\u00e0i kho\u1ea3n 811 cu\u1ed1i k\u1ef3\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">14. L\u1ee3i nhu\u1eadn kh\u00e1c ( 40= 31 \u2013 32)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> L\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed kh\u00e1c<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">15. T\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf ( 50 = 30 + 40)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">50<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 l\u1ee3i nhu\u1eadn kh\u00e1c<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">16. Chi ph\u00ed thu\u1ebf thu nh\u1eadp DN hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">51<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> L\u00e0 chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft chuy\u1ec3n N\u1ee3 t\u00e0i kho\u1ea3n 911 \u0111\u1ed1i \u1ee9ng C\u00f3 t\u00e0i kho\u1ea3n 8211 cu\u1ed1i k\u1ef3 ho\u1eb7c \u0111\u01b0\u1ee3c ghi \u00e2m n\u1ebfu N\u1ee3 t\u00e0i kho\u1ea3n 8211 \u0111\u1ed1i \u1ee9ng C\u00f3 t\u00e0i kho\u1ea3n 911<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">17. Chi ph\u00ed thu\u1ebf thu nh\u1eadp DN ho\u00e3n l\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">52<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">18. L\u1ee3i nhu\u1eadn sau thu\u1ebf (60=50-51-52)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">60<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf tr\u1eeb \u0111i chi ph\u00ed thu\u1ebf TNDN<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">19. L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu (*)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">70<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">20. L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu (*)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">71<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>4. Nguy\u00ean t\u1eafc khi l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh theo Th\u00f4ng T\u01b0 200\/2014\/TT-BTC<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u00e3 \u0111\u01b0a ra m\u1ed9t s\u1ed1 y\u00eau c\u1ea7u v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh cho c\u00e1c doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc c\u1ea7n c\u00f3 trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed, doanh thu, l\u00e3i, l\u1ed7 s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee5c chi ph\u00ed, thu nh\u1eadp, doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u1eadn tr\u1ecdng v\u00e0 chu\u1ea9n ch\u1ec9nh theo nguy\u00ean t\u1eafc. N\u1ebfu c\u00f3 sai s\u00f3t l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(Theo VAS 29: \u0110i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 l\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng ghi nh\u1eadn, tr\u00ecnh b\u00e0y v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ed1ng nh\u01b0 vi\u1ec7c sai s\u00f3t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc ch\u01b0a x\u1ea3y ra.)<\/span><\/p>\n<p><b>C\u01a1 s\u1edf d\u1eef li\u1ec7u<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a n\u0103m tr\u01b0\u1edbc, hay qu\u00fd n\u00e0y n\u0103m tr\u01b0\u1edbc, qu\u00fd tr\u01b0\u1edbc,\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5,6,7,8,9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f9ng v\u1edbi m\u1ed9t s\u1ed1 t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c,\u2026<\/span><\/li>\n<\/ul>\n<h2><b>5. N\u1ed9i dung c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh theo quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh ch\u00fang s\u1ebd v\u1eadn \u0111\u1ed9ng, qu\u00e1 tr\u00ecnh v\u1eadn \u0111\u1ed9ng n\u00e0y h\u01b0\u1edbng theo m\u1ee5c \u0111\u00edch c\u1ee7a nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01a1n v\u1ecb \u0111\u00f3 l\u00e0 b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n. Tuy nhi\u00ean sau m\u1ed9t th\u1eddi k\u1ef3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c nh\u1eefng bi\u1ec7n ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb th\u00ec th\u00f4ng tin v\u1ec1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft. \u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u n\u00e0y trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u00f3 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 h\u00ecnh th\u1ee9c bi\u1ec3u hi\u1ec7n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p c\u00e2n \u0111\u1ed1i nh\u1eb1m ph\u1ea3n \u00e1nh v\u1ec1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb sau m\u1ed9t th\u1eddi k\u1ef3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 h\u00ecnh th\u1ee9c bi\u1ec3u hi\u1ec7n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u00ean c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp n\u00ean b\u00e1o c\u00e1o n\u00e0y c\u0169ng c\u1ea7n ph\u1ea3i d\u1ef1a v\u00e0o t\u00ednh c\u00e2n \u0111\u1ed1i v\u1ed1n c\u00f3 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng cho b\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebeT QU\u1ea2 (L\u00c3I, L\u1ed6) = DOANH THU (THU NH\u1eacP) \u2013 CHI PH\u00cd<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-10037\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-07-at-21.34.54.png\" alt=\"l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh\" width=\"1412\" height=\"790\" \/><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eeb ph\u01b0\u01a1ng tr\u00ecnh tr\u00ean cho th\u1ea5y n\u1ed9i dung ch\u00ednh ph\u1ea3n \u00e1nh c\u1ee7a b\u00e1o c\u00e1o n\u00e0y \u0111\u00f3 l\u00e0 cho bi\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb cho k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng nh\u01b0 th\u1ebf n\u00e0o (l\u00e3i hay l\u1ed7) sau m\u1ed9t th\u1eddi k\u1ef3 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h2><b>6. Ngu\u1ed3n s\u1ed1 li\u1ec7u l\u1eadp B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau th\u1ec3 hi\u1ec7n trong khi l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 nh\u1eefng ch\u1ec9 ti\u00eau th\u1eddi k\u1ef3, n\u00f3 th\u1ec3 hi\u1ec7n k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb sau m\u1ed9t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng nh\u1ea5t \u0111\u1ecbnh, v\u00ec v\u1eady ngu\u1ed3n s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp n\u00ean c\u00e1c ch\u1ec9 ti\u00eau trong b\u00e1o c\u00e1o n\u00e0y c\u0169ng ph\u1ea3i c\u00f3 \u0111\u1eb7c t\u00ednh t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 h\u00ecnh th\u1ee9c bi\u1ec3u hi\u1ec7n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p c\u00e2n \u0111\u1ed1i n\u00ean c\u0169ng s\u1eed d\u1ee5ng ngu\u1ed3n s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n chung l\u00e0 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n, tuy nhi\u00ean trong h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n th\u1ec3 hi\u1ec7n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ec9 c\u00f3 nh\u00f3m t\u00e0i kho\u1ea3n doanh thu, thu nh\u1eadp v\u00e0 chi ph\u00ed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0y k\u1ebf to\u00e1n s\u1eed d\u1ee5ng s\u1ed1 ph\u00e1t sinh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ec3 l\u1eadp cho c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng trong b\u00e1o c\u00e1o. C\u1ee5 th\u1ec3 trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ed1 ph\u00e1t sinh c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 8 s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n<h2><b>7. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh m\u1edbi nh\u1ea5t<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo th\u00f4ng t\u01b0 200\/2024\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ea7n ph\u1ea3i \u0111\u1ee7 c\u00e1c y\u1ebfu t\u1ed1 d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 01)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c trong n\u0103m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu, nh\u01b0 thu\u1ebf GTGT (k\u1ec3 c\u1ea3 thu\u1ebf GTGT n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed gi\u00e1n thu kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (M\u00e3 02)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1eeb v\u00e0o t\u1ed5ng doanh thu trong n\u0103m, bao g\u1ed3m: C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u00e1c TK 521 \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu, ph\u00ed m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea3i n\u1ed9p NSNN (\u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n TK 511) do c\u00e1c kho\u1ea3n n\u00e0y v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng n\u1eb1m trong c\u01a1 c\u1ea5u doanh thu v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu n\u1eb1m trong c\u01a1 c\u1ea5u doanh thu v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 10)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee5c n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 doanh thu b\u00e1n h\u00e0ng h\u00f3a, B\u0110S \u0111\u1ea7u t\u01b0, s\u1ea3n ph\u1ea9m, doanh thu cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, h\u00e0ng gi\u1ea3m gi\u00e1) trong k\u1ef3 b\u00e1o c\u00e1o v\u00e0 l\u00e0m c\u0103n c\u1ee9 cho b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 10 = M\u00e3 s\u1ed1 1 \u2013 M\u00e3 s\u1ed1 2<\/span><\/p><\/blockquote>\n<p><span style=\"font-size: 20px;\"><b>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (M\u00e3 s\u1ed1 11)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, B\u0110S \u0111\u1ea7u t\u01b0, gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n, chi ph\u00ed tr\u1ef1c ti\u1ebfp c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh \u0111\u00e3 cung c\u1ea5p, chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n ho\u1eb7c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 632 \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u2019\u2019 trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ed1i \u1ee9ng b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 20)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u m\u1ee5c n\u00e0y \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 20 = M\u00e3 s\u1ed1 10 \u2013 M\u00e3 s\u1ed1 11<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 21)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh thu\u1ea7n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p, s\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 515 \u201cDoanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Chi ph\u00ed t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 22)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed t\u00e0i ch\u00ednh, g\u1ed3m ti\u1ec1n l\u00e3i vay ph\u1ea3i tr\u1ea3, chi ph\u00ed b\u1ea3n quy\u1ec1n, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh,\u2026 ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p, s\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 635 \u201cChi ph\u00ed t\u00e0i ch\u00ednh\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Chi ph\u00ed l\u00e3i vay (M\u00e3 s\u1ed1 23)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft T\u00e0i kho\u1ea3n 635, ph\u1ea7n chi ph\u00ed l\u00e3i vay trong k\u1ef3.\u00a0<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (M\u00e3 s\u1ed1 24)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u ghi v\u00e0o m\u1ee5c n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 642, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a TK 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Chi ph\u00ed b\u00e1n h\u00e0ng (M\u00e3 s\u1ed1 25)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng c\u1ed9ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 641 \u201cChi ph\u00ed b\u00e1n h\u00e0ng\u201d, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (M\u00e3 s\u1ed1 26)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng c\u1ed9ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 642 \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d, \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3.<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 30)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o. Ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf l\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ed9ng (+) Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u1eeb (-) Chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 30 = M\u00e3 s\u1ed1 20 + M\u00e3 s\u1ed1 21 \u2013 M\u00e3 s\u1ed1 22 \u2013 M\u00e3 s\u1ed1 24<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Thu nh\u1eadp kh\u00e1c (M\u00e3 s\u1ed1 31)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 711 \u201cThu nh\u1eadp kh\u00e1c\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Ri\u00eang \u0111\u1ed1i v\u1edbi giao d\u1ecbch thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T, th\u00ec s\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, B\u0110S\u0110T v\u00e0 chi ph\u00ed thanh l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Chi ph\u00ed kh\u00e1c (M\u00e3 s\u1ed1 32)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u ghi v\u00e0o m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 811 \u201cChi ph\u00ed kh\u00e1c\u201d (sau khi tr\u1eeb ph\u1ea7n chi ph\u00ed kh\u00e1c t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110). \u0110\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a TK 911 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi giao d\u1ecbch thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 th\u00ec s\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00e0 chi ph\u00ed thanh l\u00fd. Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>L\u1ee3i nhu\u1eadn kh\u00e1c (M\u00e3 s\u1ed1 40)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c (sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) v\u1edbi chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 40 = M\u00e3 s\u1ed1 31 \u2013 M\u00e3 s\u1ed1 32<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (M\u00e3 s\u1ed1 50)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n trong n\u0103m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh thu thu\u1ea7n nh\u1ecf h\u01a1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026). C\u00f2n n\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 50 = M\u00e3 s\u1ed1 30 + M\u00e3 s\u1ed1 40<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh (M\u00e3 s\u1ed1 51)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 8211 \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d tr\u00ean s\u1ed1 k\u1ebf to\u00e1n chi ti\u1ebft TK 8211, ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 8211 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911 trong k\u1ef3 b\u00e1o c\u00e1o, (tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026) tr\u00ean s\u1ed1 k\u1ebf to\u00e1n chi ti\u1ebft TK 8211).<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i (M\u00e3 s\u1ed1 52)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ho\u1eb7c thu nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 8212 \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d tr\u00ean s\u1ed1 k\u1ebf to\u00e1n chi ti\u1ebft TK 8212, ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 8212 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911 trong k\u1ef3 b\u00e1o c\u00e1o, (tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026) tr\u00ean s\u1ed1 k\u1ebf to\u00e1n chi ti\u1ebft TK 8212).<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 60)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn thu\u1ea7n (ho\u1eb7c l\u1ed7) sau thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (sau khi tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o. M\u00e3 s\u1ed1 60 = M\u00e3 s\u1ed1 50 \u2013 (M\u00e3 s\u1ed1 51+ M\u00e3 s\u1ed1 52).<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu (M\u00e3 s\u1ed1 70)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu, ch\u01b0a t\u00ednh \u0111\u1ebfn c\u00e1c c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh trong t\u01b0\u01a1ng lai c\u00f3 kh\u1ea3 n\u0103ng pha lo\u00e3ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp. \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n, ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, kh\u00f4ng tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf, l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-10038\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/lai-ket-qua-kinh-doanh.png\" alt=\"l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh 2\" width=\"904\" height=\"242\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 21\/2006\/TT-BTC ng\u00e0y 20\/3\/2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung thay th\u1ebf.<\/span><\/p>\n<p><span style=\"font-size: 20px;\"><b>L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu (M\u00e3 s\u1ed1 71)<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, c\u00f3 t\u00ednh \u0111\u1ebfn s\u1ef1 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 pha lo\u00e3ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp. \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n, ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, kh\u00f4ng tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-10039\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/lai-21.png\" alt=\"l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh 3\" width=\"904\" height=\"272\" \/><\/p>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn (ho\u1eb7c l\u1ed7) ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">=<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf TNDN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">+<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty tr\u00ecnh b\u00e0y l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t th\u00ec l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 l\u00e0 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin h\u1ee3p nh\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang th\u00ec l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 l\u00e0 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf c\u1ee7a ri\u00eang c\u00f4ng ty.<\/span><\/p>\n<p><i>1. C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng khi x\u00e1c \u0111\u1ecbnh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/i><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i: C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i bao g\u1ed3m: C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i kh\u00f4ng l\u0169y k\u1ebf \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o trong k\u1ef3 b\u00e1o c\u00e1o v\u00e0 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i lu\u1ef9 k\u1ebf ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">=<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">x<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><span style=\"font-weight: 400;\">Kho\u1ea3n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi s\u1edf h\u1eefu v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i khi c\u00f4ng ty c\u1ed5 ph\u1ea7n mua l\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u1ee7a ng\u01b0\u1eddi s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c th\u1ef1c hi\u1ec7n theo \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i c\u00f3 l\u1ee3i t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh theo \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c ho\u1eb7c c\u00e1c kho\u1ea3n kh\u00e1c li\u00ean quan t\u1edbi c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n l\u00e3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 li\u00ean quan t\u1edbi c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m; v\u00e0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn sau thu\u1ebf n\u1ebfu chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.V\u00ed d\u1ee5, c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">2. X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi s\u1edf h\u1eefu v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i khi c\u00f4ng ty c\u1ed5 ph\u1ea7n mua l\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u1ee7a ng\u01b0\u1eddi s\u1edf h\u1eefu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c y\u1ebfu t\u1ed1 l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn sau thu\u1ebf n\u1ebfu chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.V\u00ed d\u1ee5, khi chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng th\u00ec doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m chi ph\u00ed l\u00e3i vay li\u00ean quan t\u1edbi tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0 vi\u1ec7c l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3.<\/span><\/p>\n<p><i>3. S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu\u00a0<\/i><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng l\u01b0u h\u00e0nh trong k\u1ef3 c\u1ed9ng (+) v\u1edbi s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam trong tr\u01b0\u1eddng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111\u1ec1u \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 21\/2006\/TT-BTC ng\u00e0y 20\/3\/2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam trong k\u1ef3<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam trong k\u1ef3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng l\u00e0m suy gi\u1ea3m l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu; g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n ch\u1ecdn mua ch\u1ee9ng quy\u1ec1n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c b\u1eb1ng ti\u1ec1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy\u1ec1n ch\u1ecdn \u0111\u00e3 \u0111\u01b0\u1ee3c mua;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n ch\u1ecdn b\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2><b>8. M\u1eabu b\u1ea3ng b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><\/h2>\n<p>M\u1eabu b\u1ea3ng b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 r\u00f5 r\u00e0ng. Vi\u1ec7c n\u1eafm \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac bi\u1ec3u m\u1eabu chu\u1ea9n s\u1ebd h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p th\u00f4ng tin nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c h\u01a1n. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u tham kh\u1ea3o c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<h3><b>8.1. M\u1eabu b\u00e1o c\u00e1o <\/b><b>k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh <\/b><b>theo th\u00f4ng t\u01b0 200 <\/b><\/h3>\n<p>M\u1eabu s\u1ed1: B02-DN ban h\u00e0nh theo th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/p>\n<figure id=\"attachment_10042\" aria-describedby=\"caption-attachment-10042\" style=\"width: 826px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10042 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bang-bao-cao-ket-qua-hoat-dong-kinh-doanh.png\" alt=\"l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh 312\" width=\"826\" height=\"888\" \/><figcaption id=\"caption-attachment-10042\" class=\"wp-caption-text\">M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 200<\/figcaption><\/figure>\n<h3><b>8.2. M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 133<\/b><\/h3>\n<figure id=\"attachment_10041\" aria-describedby=\"caption-attachment-10041\" style=\"width: 904px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10041 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bang-bao-cao-ket-qua-hoat-dong-kinh-doanh-2.png\" alt=\"l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh 31\" width=\"904\" height=\"976\" \/><figcaption id=\"caption-attachment-10041\" class=\"wp-caption-text\">M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 133<\/figcaption><\/figure>\n<h2><b>9. <\/b><strong data-start=\"51\" data-end=\"132\">L\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh Arito<\/strong><\/h2>\n<p data-start=\"134\" data-end=\"432\"><strong><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a><\/strong> l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n t\u00e0i ch\u00ednh h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a nhi\u1ec1u nghi\u1ec7p v\u1ee5 quan tr\u1ecdng, trong \u0111\u00f3 c\u00f3 vi\u1ec7c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh. H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf tr\u00ean n\u1ec1n t\u1ea3ng Web v\u00e0 App, gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng l\u00e0m vi\u1ec7c t\u1eeb xa v\u00e0 qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u1eadp trung.<\/p>\n<figure id=\"attachment_9868\" aria-describedby=\"caption-attachment-9868\" style=\"width: 1000px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9868\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/arito.png\" alt=\"Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh - k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u01b0a chu\u1ed9ng hi\u1ec7n nay\" width=\"1000\" height=\"851\" \/><figcaption id=\"caption-attachment-9868\" class=\"wp-caption-text\">Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u01b0a chu\u1ed9ng hi\u1ec7n nay<\/figcaption><\/figure>\n<p><b><i>C\u00e1c t\u00ednh n\u0103ng n\u1ed5i b\u1eadt c\u1ee7a <\/i><\/b><a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><b><i>ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n Arito:<\/i><\/b><\/a><\/p>\n<ul>\n<li data-start=\"474\" data-end=\"529\">\n<p data-start=\"476\" data-end=\"529\">L\u00e0m vi\u1ec7c tr\u1ef1c tuy\u1ebfn m\u1ecdi l\u00fac m\u1ecdi n\u01a1i tr\u00ean Web v\u00e0 App<\/p>\n<\/li>\n<li data-start=\"530\" data-end=\"594\">\n<p data-start=\"532\" data-end=\"594\">T\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u1ed7 tr\u1ee3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp<\/p>\n<\/li>\n<li data-start=\"595\" data-end=\"652\">\n<p data-start=\"597\" data-end=\"652\">T\u1ef1 \u0111\u1ed9ng x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 ki\u1ec3m tra r\u1ee7i ro thu\u1ebf<\/p>\n<\/li>\n<li data-start=\"653\" data-end=\"716\">\n<p data-start=\"655\" data-end=\"716\">C\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c m\u1eabu b\u00e1o c\u00e1o thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n<\/li>\n<li data-start=\"717\" data-end=\"785\">\n<p data-start=\"719\" data-end=\"785\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/p>\n<\/li>\n<li data-start=\"786\" data-end=\"848\">\n<p data-start=\"788\" data-end=\"848\">H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o \u0111a chi\u1ec1u, linh ho\u1ea1t theo nhu c\u1ea7u qu\u1ea3n tr\u1ecb<\/p>\n<\/li>\n<li data-start=\"849\" data-end=\"913\">\n<p data-start=\"851\" data-end=\"913\">K\u1ebft n\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 c\u00e1c ph\u1ea7n m\u1ec1m li\u00ean quan<\/p>\n<\/li>\n<\/ul>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"cc9f596c-c3ed-4d70-804c-b858d366d827\" data-testid=\"conversation-turn-12\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"f248ddcb-e10d-4d8f-99a7-79b1f517550f\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word light markdown-new-styling\">\n<p data-start=\"915\" data-end=\"1201\" data-is-last-node=\"\" data-is-only-node=\"\">Nh\u1edd kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u, <strong><a href=\"https:\/\/arito.vn\/en\/\">ph\u1ea7n m\u1ec1m Arito<\/a><\/strong> gi\u00fap doanh nghi\u1ec7p r\u00fat ng\u1eafn th\u1eddi gian l\u1eadp b\u00e1o c\u00e1o, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 n\u00e2ng cao \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 hi\u1ec7u qu\u1ea3 cho k\u1ebf to\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<p><strong>&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\">Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n.<\/a><\/strong><\/p>\n<div dir=\"auto\" style=\"text-align: justify;\">ARITO Solutions \u2013 Gi\u1ea3i ph\u00e1p Qu\u1ea3n tr\u1ecb Doanh nghi\u1ec7p To\u00e0n di\u1ec7n<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2025\/04\/260e.png\" alt=\"\u260e\ufe0f\" width=\"16\" height=\"16\" \/><\/span>\u00a0Hotline: +(028) 7101 2288 | 090 7479 288<\/div>\n<div 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Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1ch l\u00e0m b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh gi\u00fap k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u nhanh ch\u00f3ng, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh hi\u1ec7u qu\u1ea3. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo m\u1eabu m\u1edbi nh\u1ea5t, d\u1ec5 hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng ngay trong th\u1ef1c t\u1ebf. 1. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0\u2026<\/p>","protected":false},"author":9,"featured_media":10037,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306,1],"tags":[],"class_list":["post-10035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan","category-tin-tuc"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10035","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=10035"}],"version-history":[{"count":14,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10035\/revisions"}],"predecessor-version":[{"id":15963,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10035\/revisions\/15963"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/10037"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=10035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=10035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=10035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}