{"id":10035,"date":"2026-03-07T21:41:12","date_gmt":"2026-03-07T14:41:12","guid":{"rendered":"https:\/\/arito.vn\/?p=10035"},"modified":"2026-05-27T16:39:54","modified_gmt":"2026-05-27T09:39:54","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":"B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: m\u1eabu m\u1edbi nh\u1ea5t v\u00e0 c\u00e1ch l\u1eadp 2026"},"content":{"rendered":"<p class=\"p1\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh r\u00f5 nh\u1ea5t \u201cs\u1ee9c kh\u1ecfe\u201d l\u00e3i l\u1ed7 c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3. B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn b\u1ea1n t\u1eeb kh\u00e1i ni\u1ec7m, k\u1ebft c\u1ea5u, m\u1eabu theo Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133, c\u00e1ch l\u1eadp t\u1eebng ch\u1ec9 ti\u00eau k\u00e8m v\u00ed d\u1ee5 th\u1ef1c t\u1ebf, \u0111\u1ebfn c\u00e1ch \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n<h2 class=\"p2\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (ti\u1ebfng Anh: Income Statement ho\u1eb7c Profit and Loss Statement, vi\u1ebft t\u1eaft P&amp;L) l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n (qu\u00fd ho\u1eb7c n\u0103m). B\u00e1o c\u00e1o tr\u00ecnh b\u00e0y to\u00e0n b\u1ed9 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn ph\u00e1t sinh, cho bi\u1ebft doanh nghi\u1ec7p l\u00e3i hay l\u1ed7 v\u00e0 l\u00e3i l\u1ed7 t\u1eeb \u0111\u00e2u.<\/p>\n<p class=\"p1\">\u0110\u00e2y l\u00e0 m\u1ed9t trong ba b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p, b\u00ean c\u1ea1nh <a href=\"https:\/\/arito.vn\/en\/bang-can-doi-ke-toan-la-gi-noi-dung-va-nguyen-tac-lap-bang-can-doi-ke-toan\/\"><span class=\"s1\">b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/a> and <a href=\"https:\/\/arito.vn\/en\/bao-cao-luu-chuyen-tien-te\/\"><span class=\"s1\">b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/a>. N\u1ebfu b\u1ea1n c\u1ea7n b\u1ee9c tranh t\u1ed5ng th\u1ec3, h\u00e3y xem th\u00eam <a href=\"https:\/\/arito.vn\/en\/bao-cao-tai-chinh-la-gi-gom-nhung-gi-va-han-nop\/\"><span class=\"s1\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec, g\u1ed3m nh\u1eefng g\u00ec v\u00e0 h\u1ea1n n\u1ed9p<\/span><\/a>.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-10036 aligncenter\" 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\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/lap-bao-cao-ket-qua-kinh-doanh.png 904w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/lap-bao-cao-ket-qua-kinh-doanh-9x12.png 9w\" sizes=\"(max-width: 904px) 100vw, 904px\" \/><\/p>\n<h2 class=\"p3\">\u00dd ngh\u0129a c\u1ee7a b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h2>\n<ul class=\"ul1\">\n<li class=\"li4\"><b>V\u1edbi ban l\u00e3nh \u0111\u1ea1o:<\/b> \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 t\u1eebng m\u1ea3ng ho\u1ea1t \u0111\u1ed9ng (b\u00e1n h\u00e0ng, t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c.<\/li>\n<li class=\"li4\"><b>V\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0:<\/b> xem x\u00e9t kh\u1ea3 n\u0103ng sinh l\u1eddi v\u00e0 t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng tr\u01b0\u1edbc khi r\u00f3t v\u1ed1n.<\/li>\n<li class=\"li4\"><b>V\u1edbi ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng:<\/b> l\u00e0 c\u0103n c\u1ee9 b\u1eaft bu\u1ed9c \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 khi x\u00e9t duy\u1ec7t kho\u1ea3n vay.<\/li>\n<li class=\"li5\"><b>V\u1edbi c\u01a1 quan thu\u1ebf:<\/b> l\u00e0 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h2 class=\"p2\">K\u1ebft c\u1ea5u c\u1ee7a b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h2>\n<p class=\"p1\">M\u1eabu b\u00e1o c\u00e1o chu\u1ea9n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo <b>5 c\u1ed9t<\/b>:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">C\u1ed9t<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Content<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">T\u00ean c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">M\u00e3 s\u1ed1<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">M\u00e3 quy \u01b0\u1edbc c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Thuy\u1ebft minh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">S\u1ed1 hi\u1ec7u m\u1ee5c thuy\u1ebft minh t\u01b0\u01a1ng \u1ee9ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">N\u0103m nay<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">S\u1ed1 li\u1ec7u k\u1ef3 b\u00e1o c\u00e1o<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">N\u0103m tr\u01b0\u1edbc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">S\u1ed1 li\u1ec7u k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 so s\u00e1nh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">V\u1ec1 b\u1ea3n ch\u1ea5t, to\u00e0n b\u1ed9 ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c gom th\u00e0nh <b>3 nh\u00f3m<\/b>:<\/p>\n<ol class=\"ol1\">\n<li class=\"li4\"><b>Nh\u00f3m doanh thu:<\/b> doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, doanh thu t\u00e0i ch\u00ednh, thu nh\u1eadp kh\u00e1c.<\/li>\n<li class=\"li4\"><b>Nh\u00f3m chi ph\u00ed:<\/b> gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed kh\u00e1c, chi ph\u00ed thu\u1ebf.<\/li>\n<li class=\"li5\"><b>Nh\u00f3m l\u1ee3i nhu\u1eadn:<\/b> l\u1ee3i nhu\u1eadn g\u1ed9p, l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, l\u1ee3i nhu\u1eadn kh\u00e1c, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc v\u00e0 sau thu\u1ebf.<\/li>\n<\/ol>\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\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-07-at-21.34.54.png 1412w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-07-at-21.34.54-18x10.png 18w\" sizes=\"(max-width: 1412px) 100vw, 1412px\" \/><\/p>\n<h2 class=\"p2\">C\u00e1c ch\u1ec9 ti\u00eau v\u00e0 c\u00f4ng th\u1ee9c tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h2>\n<p class=\"p1\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ec9 ti\u00eau theo m\u1eabu B02-DN (Th\u00f4ng t\u01b0 200) c\u00f9ng c\u00f4ng th\u1ee9c t\u00ednh:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">M\u00e3 s\u1ed1<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">C\u00f4ng th\u1ee9c<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">01<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">T\u1ed5ng ph\u00e1t sinh c\u00f3 TK 511<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">02<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">T\u1ed5ng ph\u00e1t sinh TK 521<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">10<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">MS10 = MS01 \u2212 MS02<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">11<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">T\u1ed5ng ph\u00e1t sinh TK 632<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">20<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">MS20 = MS10 \u2212 MS11<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">21<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Ph\u00e1t sinh c\u00f3 TK 515<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed t\u00e0i ch\u00ednh (trong \u0111\u00f3: chi ph\u00ed l\u00e3i vay \u2212 MS23)<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">22<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">Ph\u00e1t sinh n\u1ee3 TK 635<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">25<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Ph\u00e1t sinh TK 641 (ho\u1eb7c 6421)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">26<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Ph\u00e1t sinh TK 642 (ho\u1eb7c 6422)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">30<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p4\">MS30 = MS20 + (MS21 \u2212 MS22) \u2212 MS25 \u2212 MS26<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Thu nh\u1eadp kh\u00e1c<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">31<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Ph\u00e1t sinh c\u00f3 TK 711<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed kh\u00e1c<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">32<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Ph\u00e1t sinh n\u1ee3 TK 811<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">L\u1ee3i nhu\u1eadn kh\u00e1c<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">40<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">MS40 = MS31 \u2212 MS32<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">50<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">MS50 = MS30 + MS40<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">51<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Ph\u00e1t sinh TK 8211<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">52<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Ph\u00e1t sinh TK 8212<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">60<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">MS60 = MS50 \u2212 MS51 \u2212 MS52<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">70<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Theo h\u01b0\u1edbng d\u1eabn TT200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">71<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Theo h\u01b0\u1edbng d\u1eabn TT200<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p6\">L\u01b0u \u00fd v\u1ec1 gi\u00e1 v\u1ed1n: c\u00e1ch ghi nh\u1eadn gi\u00e1 v\u1ed1n ph\u1ee5 thu\u1ed9c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho. Xem th\u00eam <a href=\"https:\/\/arito.vn\/en\/cach-tinh-hang-ton-kho\/\"><span class=\"s1\">c\u00e1ch t\u00ednh h\u00e0ng t\u1ed3n kho cho doanh nghi\u1ec7p<\/span><\/a>.<\/p>\n<h2 class=\"p7\">M\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi nh\u1ea5t<\/h2>\n<h3 class=\"p8\">M\u1eabu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC (B02-DN)<\/h3>\n<p class=\"p1\">\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p l\u1edbn v\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200. \u0110\u00e2y l\u00e0 m\u1eabu \u0111\u1ea7y \u0111\u1ee7 19 ch\u1ec9 ti\u00eau nh\u01b0 b\u1ea3ng tr\u00ean. C\u1ea7n l\u01b0u \u00fd c\u00e1c thay \u0111\u1ed5i m\u1edbi nh\u1ea5t t\u1ea1i <a href=\"https:\/\/arito.vn\/en\/thong-tu-sua-doi-bo-sung-thong-tu-thay-the-thong-tu-200\/\"><span class=\"s1\">th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung thay th\u1ebf Th\u00f4ng t\u01b0 200 t\u1eeb n\u0103m 2025<\/span><\/a>.<\/p>\n<p><img decoding=\"async\" class=\"wp-image-10042 size-full aligncenter\" 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\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bang-bao-cao-ket-qua-hoat-dong-kinh-doanh.png 826w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bang-bao-cao-ket-qua-hoat-dong-kinh-doanh-11x12.png 11w\" sizes=\"(max-width: 826px) 100vw, 826px\" \/><\/p>\n<h3 class=\"p8\">M\u1eabu theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (B02-DNN)<\/h3>\n<p class=\"p1\">\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. K\u1ebft c\u1ea5u t\u01b0\u01a1ng t\u1ef1 nh\u01b0ng g\u1ecdn h\u01a1n, c\u00e1c ch\u1ec9 ti\u00eau c\u1ed1t l\u00f5i g\u1ed3m: doanh thu thu\u1ea7n, gi\u00e1 v\u1ed1n, l\u1ee3i nhu\u1eadn g\u1ed9p, doanh thu t\u00e0i ch\u00ednh, chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (g\u1ed9p chung b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd), l\u1ee3i nhu\u1eadn thu\u1ea7n, l\u1ee3i nhu\u1eadn kh\u00e1c, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc v\u00e0 sau thu\u1ebf.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Ti\u00eau ch\u00ed<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Th\u00f4ng t\u01b0 200 (B02-DN)<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Th\u00f4ng t\u01b0 133 (B02-DNN)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">\u0110\u1ed1i t\u01b0\u1ee3ng<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">M\u1ecdi doanh nghi\u1ec7p, \u01b0u ti\u00ean DN l\u1edbn<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">DN nh\u1ecf v\u00e0 v\u1eeba<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">T\u00e1ch ri\u00eang (MS25, MS26)<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">G\u1ed9p \u201cchi ph\u00ed qu\u1ea3n l\u00fd kinh doanh\u201d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">S\u1ed1 l\u01b0\u1ee3ng ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">\u0110\u1ea7y \u0111\u1ee7, chi ti\u1ebft h\u01a1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">R\u00fat g\u1ecdn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10041 size-full aligncenter\" 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\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bang-bao-cao-ket-qua-hoat-dong-kinh-doanh-2.png 904w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/bang-bao-cao-ket-qua-hoat-dong-kinh-doanh-2-11x12.png 11w\" sizes=\"(max-width: 904px) 100vw, 904px\" \/><\/p>\n<h2 class=\"p8\">T\u1ea3i m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh Excel mi\u1ec5n ph\u00ed<\/h2>\n<p class=\"p1\">B\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i file Excel m\u1eabu theo Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133 (\u0111\u00e3 c\u00e0i c\u00f4ng th\u1ee9c t\u1ef1 t\u00ednh c\u00e1c ch\u1ec9 ti\u00eau) <a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Mau-bao-cao-ket-qua-hoat-dong-kinh-doanh-TT200-TT133.xlsx\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<h2 class=\"p7\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h2>\n<h3 class=\"p3\">Nguy\u00ean t\u1eafc khi l\u1eadp (theo Th\u00f4ng t\u01b0 200)<\/h3>\n<ul class=\"ul1\">\n<li class=\"li4\">C\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d l\u1ea5y t\u1eeb c\u1ed9t \u201cN\u0103m nay\u201d c\u1ee7a b\u00e1o c\u00e1o k\u1ef3 tr\u01b0\u1edbc.<\/li>\n<li class=\"li4\">Ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u th\u00ec \u0111\u1ec3 tr\u1ed1ng.<\/li>\n<li class=\"li4\">Doanh thu, chi ph\u00ed tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 d\u1ed3n t\u00edch, kh\u00f4ng b\u00f9 tr\u1eeb gi\u1eefa doanh thu v\u00e0 chi ph\u00ed (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p chu\u1ea9n m\u1ef1c cho ph\u00e9p).<\/li>\n<li class=\"li5\">S\u1ed1 li\u1ec7u ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 <a href=\"https:\/\/arito.vn\/en\/bao-cao-tai-chinh-la-gi-gom-nhung-gi-va-han-nop\/\"><span class=\"s1\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a> t\u1ed5ng th\u1ec3.<\/li>\n<\/ul>\n<h3 class=\"p3\">Ngu\u1ed3n s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o<\/h3>\n<ol class=\"ol1\">\n<li class=\"li4\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3 tr\u01b0\u1edbc (cho c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d).<\/li>\n<li class=\"li4\">S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9 (doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh).<\/li>\n<li class=\"li5\">C\u00e1c ch\u1ee9ng t\u1eeb, b\u1ea3ng k\u00ea li\u00ean quan.<\/li>\n<\/ol>\n<h2 class=\"p8\">C\u00e1ch l\u1eadp t\u1eebng ch\u1ec9 ti\u00eau<\/h2>\n<p class=\"p1\">L\u1ea7n l\u01b0\u1ee3t l\u1ea5y s\u1ed1 ph\u00e1t sinh c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n theo c\u1ed9t \u201cC\u00f4ng th\u1ee9c\u201d trong b\u1ea3ng ch\u1ec9 ti\u00eau \u1edf tr\u00ean, sau \u0111\u00f3 t\u00ednh c\u00e1c ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p (MS10, MS20, MS30, MS40, MS50, MS60) theo th\u1ee9 t\u1ef1 t\u1eeb tr\u00ean xu\u1ed1ng. Quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a ho\u00e0n to\u00e0n n\u1ebfu doanh nghi\u1ec7p d\u00f9ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, tr\u00e1nh sai s\u00f3t c\u1ed9ng tr\u1eeb th\u1ee7 c\u00f4ng.<\/p>\n<p class=\"p2\">V\u00ed d\u1ee5 minh h\u1ecda l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n<p class=\"p1\">Gi\u1ea3 s\u1eed C\u00f4ng ty A c\u00f3 s\u1ed1 li\u1ec7u n\u0103m 2025 v\u00e0 2024 (\u0111\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng):<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">Ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">M\u00e3 s\u1ed1<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">N\u0103m 2025<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">N\u0103m 2024<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">Doanh thu thu\u1ea7n<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">10<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">50.000<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">40.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">11<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">35.000<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">29.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">L\u1ee3i nhu\u1eadn g\u1ed9p<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">20<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">15.000<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">11.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">Doanh thu t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">21<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">500<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">400<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">22<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">800<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">700<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">25<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">4.000<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">3.200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">26<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">3.200<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">2.800<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb H\u0110KD<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">30<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">7.500<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">4.700<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">L\u1ee3i nhu\u1eadn kh\u00e1c<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">40<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">200<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p4\">100<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">T\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">50<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">7.700<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">4.800<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed thu\u1ebf TNDN (20%)<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">51<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">1.540<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">960<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">60<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">6.160<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p4\">3.840<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">Ki\u1ec3m tra: MS30 = 15.000 + (500 \u2212 800) \u2212 4.000 \u2212 3.200 = 7.500. MS50 = 7.500 + 200 = 7.700. MS60 = 7.700 \u2212 1.540 = 6.160. S\u1ed1 li\u1ec7u kh\u1edbp.<\/p>\n<h2 class=\"p2\">C\u00e1ch \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h2>\n<p class=\"p1\">L\u1eadp xong b\u00e1o c\u00e1o m\u1edbi ch\u1ec9 l\u00e0 m\u1ed9t n\u1eeda, bi\u1ebft \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch m\u1edbi gi\u00fap ra quy\u1ebft \u0111\u1ecbnh. C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p c\u1ed1t l\u00f5i.<\/p>\n<h3 class=\"p8\">Ph\u00e2n t\u00edch theo chi\u1ec1u ngang (so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3)<\/h3>\n<p class=\"p1\">So s\u00e1nh t\u1eebng ch\u1ec9 ti\u00eau n\u0103m nay v\u1edbi n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 th\u1ea5y xu h\u01b0\u1edbng t\u0103ng\/gi\u1ea3m.<\/p>\n<p class=\"p1\">V\u1edbi C\u00f4ng ty A \u1edf tr\u00ean: &#8211; Doanh thu thu\u1ea7n t\u0103ng 25% (t\u1eeb 40.000 l\u00ean 50.000). &#8211; L\u1ee3i nhu\u1eadn sau thu\u1ebf t\u0103ng 60% (t\u1eeb 3.840 l\u00ean 6.160), nhanh h\u01a1n doanh thu, cho th\u1ea5y hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh c\u1ea3i thi\u1ec7n r\u00f5 r\u1ec7t.<\/p>\n<h3 class=\"p8\">Ph\u00e2n t\u00edch theo chi\u1ec1u d\u1ecdc (t\u1ef7 tr\u1ecdng tr\u00ean doanh thu)<\/h3>\n<p class=\"p1\">T\u00ednh t\u1ef7 tr\u1ecdng m\u1ed7i kho\u1ea3n chi ph\u00ed, l\u1ee3i nhu\u1eadn tr\u00ean doanh thu thu\u1ea7n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u01a1 c\u1ea5u.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Ch\u1ec9 s\u1ed1<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">C\u00f4ng th\u1ee9c<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">N\u0103m 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">L\u1ee3i nhu\u1eadn g\u1ed9p \/ Doanh thu thu\u1ea7n<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">30%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">T\u1ef7 l\u1ec7 gi\u00e1 v\u1ed1n<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Gi\u00e1 v\u1ed1n \/ Doanh thu thu\u1ea7n<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">70%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">Bi\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">L\u1ee3i nhu\u1eadn sau thu\u1ebf \/ Doanh thu thu\u1ea7n<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p4\">12,3%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">Bi\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng t\u0103ng t\u1eeb 9,6% (2024) l\u00ean 12,3% (2025) kh\u1eb3ng \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang kinh doanh hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<p class=\"p1\">\u0110\u1ec3 ph\u00e2n t\u00edch s\u00e2u h\u01a1n c\u00f9ng b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 d\u00f2ng ti\u1ec1n, xem <a href=\"https:\/\/arito.vn\/en\/huong-dan-phan-tich-bao-cao-tai-chinh-doanh-nghiep-chinh-xac\/\"><span class=\"s1\">h\u01b0\u1edbng d\u1eabn ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p ch\u00ednh x\u00e1c<\/span><\/a>. \u0110\u00e2y c\u0169ng l\u00e0 c\u00f4ng vi\u1ec7c quan tr\u1ecdng c\u1ee7a b\u1ed9 ph\u1eadn <a href=\"https:\/\/arito.vn\/en\/ke-toan-quan-tri-la\/\"><span class=\"s1\">k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/span><\/a>.<\/p>\n<h2 class=\"p9\">Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h2>\n<ul class=\"ul1\">\n<li class=\"li4\">B\u00f9 tr\u1eeb doanh thu v\u1edbi chi ph\u00ed l\u00e0m sai b\u1ea3n ch\u1ea5t t\u1eebng ch\u1ec9 ti\u00eau.<\/li>\n<li class=\"li4\">Qu\u00ean k\u1ebft chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9 v\u1ec1 TK 911 tr\u01b0\u1edbc khi l\u1eadp.<\/li>\n<li class=\"li4\">L\u1ea5y nh\u1ea7m c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d kh\u00f4ng kh\u1edbp b\u00e1o c\u00e1o k\u1ef3 tr\u01b0\u1edbc.<\/li>\n<li class=\"li4\">Ghi nh\u1eadn sai k\u1ef3 doanh thu\/chi ph\u00ed (vi ph\u1ea1m nguy\u00ean t\u1eafc d\u1ed3n t\u00edch).<\/li>\n<li class=\"li5\">\u00c1p sai thu\u1ebf su\u1ea5t thu\u1ebf TNDN cho ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i.<\/li>\n<\/ul>\n<h2 class=\"p2\">L\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ef1 \u0111\u1ed9ng v\u1edbi ph\u1ea7n m\u1ec1m Arito<\/h2>\n<p class=\"p1\">L\u1eadp th\u1ee7 c\u00f4ng tr\u00ean Excel d\u1ec5 sai s\u1ed1 v\u00e0 m\u1ea5t th\u1eddi gian \u0111\u1ed1i chi\u1ebfu. <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd T\u00e0i ch\u00ednh &#8211; K\u1ebf to\u00e1n Arito<\/span><\/a> t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n v\u00e0 l\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ch\u1ec9 trong v\u00e0i thao t\u00e1c:<\/p>\n<ul class=\"ul1\">\n<li class=\"li4\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb ph\u00e2n h\u1ec7 b\u00e1n h\u00e0ng, mua h\u00e0ng, kho, c\u1eadp nh\u1eadt t\u1ee9c th\u1eddi theo Th\u00f4ng t\u01b0 200 v\u00e0 133.<\/li>\n<li class=\"li4\">B\u00e1o c\u00e1o \u0111a chi\u1ec1u theo ph\u00f2ng ban, d\u1ef1 \u00e1n, s\u1ea3n ph\u1ea9m.<\/li>\n<li class=\"li1\">T\u1ef1 c\u1eadp nh\u1eadt khi quy \u0111\u1ecbnh thu\u1ebf, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n thay \u0111\u1ed5i.<\/li>\n<\/ul>\n<p class=\"p10\"><span class=\"s2\">Tham kh\u1ea3o <a href=\"https:\/\/arito.vn\/en\/gioi-thieu-phan-mem-ke-toan-doanh-nghiep-vua-va-lon-arito\/\"><span class=\"s1\">gi\u1edbi thi\u1ec7u ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn Arito<\/span><\/a>, t\u00ecm hi\u1ec3u <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 l\u00e0 g\u00ec<\/span><\/a>, ho\u1eb7c d\u00f9ng gi\u1ea3i ph\u00e1p \u0111\u00f3ng g\u00f3i <a href=\"https:\/\/safebooks.vn\/\" target=\"_blank\" rel=\"noopener\"><span class=\"s1\">Safebooks<\/span><\/a> and <a href=\"https:\/\/arito.vn\/en\/safeinvoice\/\"><span class=\"s1\">Safeinvoice qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/span><\/a>.<\/span><\/p>\n<h2 class=\"p2\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\n<h3 class=\"p1\"><b>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh g\u1ed3m m\u1ea5y ph\u1ea7n?<\/b><\/h3>\n<p class=\"p1\">G\u1ed3m 3 nh\u00f3m ch\u1ec9 ti\u00eau ch\u00ednh: doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn; tr\u00ecnh b\u00e0y theo 5 c\u1ed9t (ch\u1ec9 ti\u00eau, m\u00e3 s\u1ed1, thuy\u1ebft minh, n\u0103m nay, n\u0103m tr\u01b0\u1edbc).<\/p>\n<h3 class=\"p1\"><b>H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o l\u00e0 khi n\u00e0o?<\/b><\/h3>\n<p class=\"p1\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m (bao g\u1ed3m b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh) ph\u1ea3i 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.<\/p>\n<h3 class=\"p1\"><b>Kh\u00e1c nhau gi\u1eefa m\u1eabu Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133?<\/b><\/h3>\n<p class=\"p1\">Th\u00f4ng t\u01b0 200 d\u00e0nh cho doanh nghi\u1ec7p l\u1edbn, t\u00e1ch ri\u00eang chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd; Th\u00f4ng t\u01b0 133 d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, g\u1ed9p th\u00e0nh chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh v\u00e0 r\u00fat g\u1ecdn ch\u1ec9 ti\u00eau.<\/p>\n<h3 class=\"p1\"><b>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00ednh th\u1ebf n\u00e0o?<\/b><\/h3>\n<p class=\"p1\">MS30 = L\u1ee3i nhu\u1eadn g\u1ed9p + (Doanh thu t\u00e0i ch\u00ednh \u2212 Chi ph\u00ed t\u00e0i ch\u00ednh) \u2212 Chi ph\u00ed b\u00e1n h\u00e0ng \u2212 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n<div class=\"mceTemp\"><\/div>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh r\u00f5 nh\u1ea5t \u201cs\u1ee9c kh\u1ecfe\u201d l\u00e3i l\u1ed7 c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3. B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn b\u1ea1n t\u1eeb kh\u00e1i ni\u1ec7m, k\u1ebft c\u1ea5u, m\u1eabu theo Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133, c\u00e1ch l\u1eadp t\u1eebng ch\u1ec9 ti\u00eau k\u00e8m v\u00ed [&hellip;]<\/p>\n","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":16,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10035\/revisions"}],"predecessor-version":[{"id":16863,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10035\/revisions\/16863"}],"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}]}}