{"id":12979,"date":"2026-05-09T20:50:29","date_gmt":"2026-05-09T13:50:29","guid":{"rendered":"https:\/\/arito.vn\/?p=12979"},"modified":"2026-06-05T21:33:45","modified_gmt":"2026-06-05T14:33:45","slug":"bao-cao-luu-chuyen-tien-te","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/bao-cao-luu-chuyen-tien-te\/","title":{"rendered":"B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 g\u00ec? K\u1ebft c\u1ea5u, ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u00e1ch l\u1eadp theo Th\u00f4ng t\u01b0 200"},"content":{"rendered":"<p class=\"p1\"><b>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/b> l\u00e0 m\u1ed9t trong b\u1ed1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c, ph\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n th\u1ef1c s\u1ef1 ra v\u00e0o doanh nghi\u1ec7p. V\u1eady <b>b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 g\u00ec<\/b>, g\u1ed3m nh\u1eefng ph\u1ea7n n\u00e0o, l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp v\u00e0 c\u1ea7n l\u01b0u \u00fd g\u00ec? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a Arito h\u01b0\u1edbng d\u1eabn chi ti\u1ebft theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\n<h2 class=\"p2\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\"><b>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (Cash Flow Statement) l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh vi\u1ec7c h\u00ecnh th\u00e0nh v\u00e0 s\u1eed d\u1ee5ng l\u01b0\u1ee3ng ti\u1ec1n ph\u00e1t sinh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, th\u00f4ng qua ba d\u00f2ng ti\u1ec1n: ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/b> B\u00e1o c\u00e1o cho bi\u1ebft ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p th\u1ef1c t\u1ebf thu v\u00e0o v\u00e0 chi ra t\u1eeb \u0111\u00e2u, kh\u00e1c v\u1edbi l\u1ee3i nhu\u1eadn tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u1ed1n ghi nh\u1eadn theo nguy\u00ean t\u1eafc d\u1ed3n t\u00edch.<\/p>\n<p class=\"p1\">\u0110\u00e2y l\u00e0 b\u00e1o c\u00e1o gi\u00fap tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi quan tr\u1ecdng: doanh nghi\u1ec7p c\u00f3 l\u00e3i nh\u01b0ng ti\u1ec1n m\u1eb7t \u0111ang \u1edf \u0111\u00e2u, v\u00e0 li\u1ec7u doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 ti\u1ec1n \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng hay kh\u00f4ng.<\/p>\n<h2 class=\"p3\">\u00dd ngh\u0129a c\u1ee7a b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/h2>\n<ul class=\"ul1\">\n<li class=\"li4\"><b>\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ti\u1ec1n:<\/b> cho th\u1ea5y doanh nghi\u1ec7p t\u1ea1o ra ti\u1ec1n ch\u1ee7 y\u1ebfu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0o.<\/li>\n<li class=\"li4\"><b>\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n:<\/b> ph\u1ea3n \u00e1nh doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 ti\u1ec1n tr\u1ea3 n\u1ee3, tr\u1ea3 l\u01b0\u01a1ng, chi tr\u1ea3 c\u1ed5 t\u1ee9c hay kh\u00f4ng.<\/li>\n<li class=\"li4\"><b>Ph\u00e1t hi\u1ec7n r\u1ee7i ro d\u00f2ng ti\u1ec1n:<\/b> doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u00e1o l\u00e3i nh\u01b0ng v\u1eabn thi\u1ebfu ti\u1ec1n n\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i thu l\u1edbn.<\/li>\n<li class=\"li4\"><b>H\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh:<\/b> gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh th\u1ef1c ch\u1ea5t.<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-12980\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-09-at-20.42.27.png\" alt=\"B\u1ea3ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\" width=\"1492\" height=\"836\" \/><\/p>\n<h2 class=\"p1\">K\u1ebft c\u1ea5u b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: 3 d\u00f2ng ti\u1ec1n<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">D\u00f2ng ti\u1ec1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ph\u1ea3n \u00e1nh<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">V\u00ed d\u1ee5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\"><b>Ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ti\u1ec1n thu, chi t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u1ea1o doanh thu ch\u00ednh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Thu ti\u1ec1n b\u00e1n h\u00e0ng, tr\u1ea3 ti\u1ec1n nh\u00e0 cung c\u1ea5p, tr\u1ea3 l\u01b0\u01a1ng, n\u1ed9p thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\"><b>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ti\u1ec1n thu, chi li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 \u0111\u1ea7u t\u01b0<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Mua\/b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\"><b>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ti\u1ec1n thu, chi l\u00e0m thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n vay<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, vay v\u00e0 tr\u1ea3 n\u1ee3 g\u1ed1c, tr\u1ea3 c\u1ed5 t\u1ee9c<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\">T\u1ed5ng h\u1ee3p ba d\u00f2ng ti\u1ec1n n\u00e0y cho ra l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3, c\u1ed9ng v\u1edbi s\u1ed1 d\u01b0 ti\u1ec1n \u0111\u1ea7u k\u1ef3 s\u1ebd b\u1eb1ng s\u1ed1 d\u01b0 ti\u1ec1n cu\u1ed1i k\u1ef3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<h2 class=\"p4\">M\u1eabu b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 B03-DN<\/h2>\n<p class=\"p3\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh:<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><b>M\u1eabu B03-DN<\/b> \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p theo <b>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b>.<\/li>\n<li class=\"li3\"><b>M\u1eabu B03-DNN<\/b> \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo <b>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/b>.<\/li>\n<\/ul>\n<p class=\"p3\">C\u1ea3 hai m\u1eabu \u0111\u1ec1u c\u00f3 th\u1ec3 l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp, v\u00e0 \u0111\u1ec1u tr\u00ecnh b\u00e0y d\u00f2ng ti\u1ec1n theo ba ho\u1ea1t \u0111\u1ed9ng n\u00eau tr\u00ean.<\/p>\n<h2 class=\"p4\">Hai ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/h2>\n<p class=\"p3\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa hai ph\u01b0\u01a1ng ph\u00e1p ch\u1ec9 n\u1eb1m \u1edf <b>ph\u1ea7n d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b>. D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh lu\u00f4n \u0111\u01b0\u1ee3c l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ti\u00eau ch\u00ed<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Ph\u00e2n t\u00edch, t\u1ed5ng h\u1ee3p tr\u1ef1c ti\u1ebfp c\u00e1c kho\u1ea3n thu, chi ti\u1ec1n theo t\u1eebng n\u1ed9i dung<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">B\u1eaft \u0111\u1ea7u t\u1eeb l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n phi ti\u1ec1n t\u1ec7 v\u00e0 thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\"><b>C\u01a1 s\u1edf d\u1eef li\u1ec7u<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">S\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n (TK 111, 112, 113) v\u00e0 s\u1ed5 chi ti\u1ebft<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\"><b>\u01afu \u0111i\u1ec3m<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">Tr\u1ef1c quan, d\u1ec5 hi\u1ec3u ngu\u1ed3n thu chi<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\">Nhanh, d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u1edbi l\u1ee3i nhu\u1eadn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\"><b>Ph\u00f9 h\u1ee3p<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Doanh nghi\u1ec7p mu\u1ed1n th\u1ec3 hi\u1ec7n r\u00f5 lu\u1ed3ng ti\u1ec1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Doanh nghi\u1ec7p l\u1edbn, nhi\u1ec1u nghi\u1ec7p v\u1ee5 phi ti\u1ec1n t\u1ec7<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p4\">C\u01a1 s\u1edf v\u00e0 nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o<\/h2>\n<p class=\"p3\">Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3i tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS 24) v\u00e0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. M\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc quan tr\u1ecdng:<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><b>C\u01a1 s\u1edf l\u1eadp:<\/b> B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o k\u1ef3 tr\u01b0\u1edbc.<\/li>\n<li class=\"li2\"><b>Ph\u00e2n lo\u1ea1i \u0111\u00fang ho\u1ea1t \u0111\u1ed9ng:<\/b> m\u1ed7i lu\u1ed3ng ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c x\u1ebfp \u0111\u00fang v\u00e0o kinh doanh, \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u00e0i ch\u00ednh.<\/li>\n<li class=\"li2\"><b>Tr\u00ecnh b\u00e0y theo s\u1ed1 thu\u1ea7n khi ph\u00f9 h\u1ee3p:<\/b> m\u1ed9t s\u1ed1 lu\u1ed3ng ti\u1ec1n \u0111\u01b0\u1ee3c ph\u00e9p tr\u00ecnh b\u00e0y theo s\u1ed1 thu\u1ea7n theo quy \u0111\u1ecbnh.<\/li>\n<li class=\"li2\"><b>Lo\u1ea1i tr\u1eeb c\u00e1c giao d\u1ecbch phi ti\u1ec1n t\u1ec7:<\/b> nh\u01b0 mua t\u00e0i s\u1ea3n b\u1eb1ng c\u00e1ch nh\u1eadn n\u1ee3, chuy\u1ec3n n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p.<\/li>\n<li class=\"li2\"><b>Quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7:<\/b> c\u00e1c lu\u1ed3ng ti\u1ec1n ngo\u1ea1i t\u1ec7 quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-12981\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-09-at-20.44.22.png\" alt=\"N\u1ed9i dung, c\u1ea5u tr\u00fac c\u1ee7a b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\" width=\"1484\" height=\"836\" \/><\/p>\n<h2 class=\"p1\">C\u00e1c b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/h2>\n<ol class=\"ol1\">\n<li class=\"li2\"><b>Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u:<\/b> t\u1eadp h\u1ee3p B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n ti\u1ec1n v\u00e0 b\u00e1o c\u00e1o k\u1ef3 tr\u01b0\u1edbc.<\/li>\n<li class=\"li2\"><b>Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p:<\/b> x\u00e1c \u0111\u1ecbnh l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp.<\/li>\n<li class=\"li2\"><b>L\u1eadp d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/b> theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 ch\u1ecdn.<\/li>\n<li class=\"li2\"><b>L\u1eadp d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh:<\/b> theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/li>\n<li class=\"li3\"><b>T\u1ed5ng h\u1ee3p v\u00e0 ki\u1ec3m tra:<\/b> t\u00ednh l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n, \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ti\u1ec1n cu\u1ed1i k\u1ef3 v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<\/ol>\n<h2 class=\"p1\">L\u01b0u \u00fd v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p<\/h2>\n<ul class=\"ul1\">\n<li class=\"li2\"><b>Ph\u00e2n lo\u1ea1i sai ho\u1ea1t \u0111\u1ed9ng:<\/b> v\u00ed d\u1ee5 x\u1ebfp ti\u1ec1n vay v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh thay v\u00ec t\u00e0i ch\u00ednh.<\/li>\n<li class=\"li2\"><b>Qu\u00ean lo\u1ea1i tr\u1eeb giao d\u1ecbch phi ti\u1ec1n t\u1ec7:<\/b> l\u00e0m l\u1ec7ch d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf.<\/li>\n<li class=\"li2\"><b>S\u1ed1 d\u01b0 ti\u1ec1n cu\u1ed1i k\u1ef3 kh\u00f4ng kh\u1edbp<\/b> v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n do b\u1ecf s\u00f3t nghi\u1ec7p v\u1ee5.<\/li>\n<li class=\"li4\"><b>Nh\u1ea7m l\u1eabn l\u00e3i vay v\u00e0 g\u1ed1c vay:<\/b> l\u00e3i vay thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1ea3 g\u1ed1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p class=\"p4\">Ph\u1ea7n l\u1edbn c\u00e1c sai s\u00f3t n\u00e0y ph\u00e1t sinh khi l\u1eadp th\u1ee7 c\u00f4ng b\u1eb1ng Excel. S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p nh\u01b0 <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n Arito<\/span><\/a> gi\u00fap t\u1ef1 \u0111\u1ed9ng k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 t\u1eeb d\u1eef li\u1ec7u ph\u00e1t sinh, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 200.<\/p>\n<h2 class=\"p5\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\n<h3 class=\"p4\"><b>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?<\/b><\/h3>\n<p class=\"p4\">C\u00f3. \u0110\u00e2y l\u00e0 m\u1ed9t trong b\u1ed1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c, c\u00f9ng v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h3 class=\"p4\"><b>N\u00ean l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp?<\/b><\/h3>\n<p class=\"p4\">C\u1ea3 hai \u0111\u1ec1u \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp ph\u1ed5 bi\u1ebfn h\u01a1n \u1edf doanh nghi\u1ec7p l\u1edbn v\u00ec d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u1edbi l\u1ee3i nhu\u1eadn, c\u00f2n ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u1ef1c quan h\u01a1n v\u1ec1 lu\u1ed3ng ti\u1ec1n.<\/p>\n<h3 class=\"p4\"><b>V\u00ec sao doanh nghi\u1ec7p c\u00f3 l\u00e3i nh\u01b0ng v\u1eabn thi\u1ebfu ti\u1ec1n?<\/b><\/h3>\n<p class=\"p4\">V\u00ec l\u1ee3i nhu\u1eadn ghi nh\u1eadn theo nguy\u00ean t\u1eafc d\u1ed3n t\u00edch, trong khi ti\u1ec1n th\u1ef1c thu ph\u1ee5 thu\u1ed9c c\u00f4ng n\u1ee3 ph\u1ea3i thu, t\u1ed3n kho v\u00e0 \u0111\u1ea7u t\u01b0. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00fap nh\u00ecn r\u00f5 ch\u00eanh l\u1ec7ch n\u00e0y.<\/p>\n<p class=\"p4\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe d\u00f2ng ti\u1ec1n v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 l\u1eadp b\u00e1o c\u00e1o nhanh, ch\u00ednh x\u00e1c v\u00e0 t\u1ef1 \u0111\u1ed9ng kh\u1edbp v\u1edbi to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <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, k\u1ebf to\u00e1n Arito<\/span><\/a> trong <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\"><span class=\"s1\">gi\u1ea3i ph\u00e1p ERP t\u1ed5ng th\u1ec3<\/span><\/a>, ho\u1eb7c xem th\u00eam b\u00e0i <a href=\"https:\/\/arito.vn\/en\/top-phan-mem-ke-toan-quan-tri-cho-doanh-nghiep-tot-nhat\/\"><span class=\"s1\">Top ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb cho doanh nghi\u1ec7p<\/span><\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 m\u1ed9t trong b\u1ed1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c, ph\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n th\u1ef1c s\u1ef1 ra v\u00e0o doanh nghi\u1ec7p. V\u1eady b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 g\u00ec, g\u1ed3m nh\u1eefng ph\u1ea7n n\u00e0o, l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp v\u00e0 c\u1ea7n l\u01b0u \u00fd g\u00ec? B\u00e0i vi\u1ebft [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":12980,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-12979","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/12979","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=12979"}],"version-history":[{"count":8,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/12979\/revisions"}],"predecessor-version":[{"id":16998,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/12979\/revisions\/16998"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/12980"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=12979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=12979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=12979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}