{"id":12979,"date":"2024-08-09T20:50:29","date_gmt":"2024-08-09T13:50:29","guid":{"rendered":"https:\/\/arito.vn\/?p=12979"},"modified":"2025-06-16T16:44:16","modified_gmt":"2025-06-16T09:44:16","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: Kh\u00e1i ni\u1ec7m, n\u1ed9i dung v\u00e0 c\u00e1ch l\u1eadp\u00a0"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/arito.vn\/en\/bao-cao-luu-chuyen-tien-te\/\"><strong>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/a> l\u00e0 m\u1ed9t b\u1ee9c tranh ph\u1ea3n \u00e1nh v\u1ec1 d\u00f2ng ti\u1ec1n lu\u00e2n chuy\u1ec3n c\u1ee7a doanh nghi\u1ec7p. N\u00f3 gi\u00fap ch\u00fang ta hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch doanh nghi\u1ec7p t\u1ea1o ra ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00e1ch doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n m\u1edbi v\u00e0 c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n l\u00fd ngu\u1ed3n v\u1ed1n c\u1ee7a m\u00ecnh. Qua \u0111\u00f3, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng sinh l\u1eddi v\u00e0 \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <strong><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a><\/strong> s\u1ebd \u0111\u01b0a cho b\u1ea1n \u0111\u1ecdc nhi\u1ec1u th\u00f4ng tin b\u1ed5 \u00edch h\u01a1n v\u1ec1 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.\u00a0<\/span><\/p>\n<h2><b>1. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t cu\u1ed1n nh\u1eadt k\u00fd ghi l\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu chi ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 25\/2017\/N\u0110-CP, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m c\u00e1c lu\u1ed3ng ti\u1ec1n thu v\u00e0o, chi ra ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu, c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u1eeb v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o, s\u1ed1 d\u01b0 ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c ho\u1eb7c ph\u1ea1m vi t\u1ec9nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c chia th\u00e0nh 3 ho\u1ea1t \u0111\u1ed9ng<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n ph\u00e1t sinh tr\u1ef1c ti\u1ebfp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 doanh thu t\u1eeb b\u00e1n h\u00e0ng, chi ph\u00ed s\u1ea3n xu\u1ea5t, <strong><a href=\"https:\/\/arito.vn\/en\/chi-phi-ban-hang-la-gi\/\">chi ph\u00ed b\u00e1n h\u00e0ng<\/a><\/strong>&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0: <\/b><span style=\"font-weight: 400;\">Li\u00ean quan \u0111\u1ebfn d\u00f2ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, nh\u01b0 mua b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty kh\u00e1c&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m d\u00f2ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, nh\u01b0 vay v\u1ed1n, tr\u1ea3 n\u1ee3, tr\u1ea3 c\u1ed5 t\u1ee9c&#8230;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c chia th\u00e0nh 3 ho\u1ea1t \u0111\u1ed9ng n\u00e0y gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 c\u00e1ch doanh nghi\u1ec7p t\u1ea1o ra ti\u1ec1n, s\u1eed d\u1ee5ng ti\u1ec1n v\u00e0o \u0111\u00e2u v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn t\u1eeb \u0111\u00e2u. T\u1eeb \u0111\u00f3, h\u1ecd c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng sinh l\u1eddi, kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 v\u00e0 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, b\u00e1o c\u00e1o n\u00e0y c\u0169ng l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh chi\u1ebfn l\u01b0\u1ee3c, nh\u01b0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n m\u1edbi hay ph\u00e2n b\u1ed5 v\u1ed1n hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\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><b>2. N\u1ed9i dung, c\u1ea5u tr\u00fac c\u1ee7a b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong b\u1ed9 <strong><a href=\"https:\/\/arito.vn\/en\/bao-cao-tai-chinh-la-gi-gom-nhung-gi-va-han-nop\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/strong> c\u1ee7a doanh nghi\u1ec7p. N\u00f3 t\u1ed5ng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><b>2.1. Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Trong ph\u1ea7n lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u00fang ta xem x\u00e9t c\u00e1c d\u00f2ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p. C\u1ee5 th\u1ec3, c\u00e1c d\u00f2ng ti\u1ec1n bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5: \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu t\u1eeb c\u00e1c kho\u1ea3n doanh thu kh\u00e1c: Bao g\u1ed3m c\u00e1c kho\u1ea3n thu kh\u00e1c ngo\u00e0i vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, v\u00ed d\u1ee5 nh\u01b0 thu\u00ea bao, c\u1ed5 t\u1ee9c, l\u00e3i su\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5: \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p tr\u1ea3 cho c\u00e1c nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n chi tr\u1ea3 cho chi ph\u00ed thu\u00ea nh\u00e2n c\u00f4ng: Bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean, b\u1ea3o hi\u1ec3m, tr\u1ee3 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn nh\u00e2n s\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n chi tr\u1ea3 l\u00e3i vay: S\u1ed1 ti\u1ec1n doanh nghi\u1ec7p tr\u1ea3 cho c\u00e1c kho\u1ea3n vay m\u00e0 h\u1ecd \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n chi tr\u1ea3 n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf: Bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n chi tr\u1ea3 v\u1ec1 ph\u00ed b\u1ed3i th\u01b0\u1eddng v\u00e0 ti\u1ec1n thu do \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng: \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn b\u1ed3i th\u01b0\u1eddng ho\u1eb7c \u0111\u1ec1n b\u00f9.<\/span><\/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<h3><b>2.2. Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm, x\u00e2y d\u1ef1ng, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n. C\u1ee5 th\u1ec3, n\u00f3 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng c\u00e1c <strong><a href=\"https:\/\/arito.vn\/en\/tai-san-co-dinh-la-gi\/\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/strong> v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c: \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c nh\u01b0 \u0111\u1ea5t \u0111ai, b\u1eb1ng s\u00e1ng ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n chi cho vay \u0111\u1ed1i v\u1edbi b\u00ean kh\u00e1c: \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p chi \u0111\u1ec3 cho vay cho c\u00e1c b\u00ean kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu h\u1ed3i vi\u1ec7c cho vay t\u1eeb b\u00ean kh\u00e1c: Bao g\u1ed3m vi\u1ec7c thu h\u1ed3i s\u1ed1 ti\u1ec1n \u0111\u00e3 cho vay t\u1eeb c\u00e1c b\u00ean kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n chi \u0111\u1ea7u t\u01b0 \u0111\u1ec3 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c: \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p chi \u0111\u1ec3 g\u00f3p v\u1ed1n v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mua c\u1ed5 phi\u1ebfu v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c: Bao g\u1ed3m vi\u1ec7c thu h\u1ed3i s\u1ed1 ti\u1ec1n \u0111\u00e3 g\u00f3p v\u1ed1n v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n l\u1ea1i c\u1ed5 phi\u1ebfu \u0111\u00e3 mua v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c do cho vay, l\u00e3i c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c: Bao g\u1ed3m c\u00e1c kho\u1ea3n l\u00e3i thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho vay, l\u00e3i c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h3><b>2.3. Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c thay \u0111\u1ed5i quy m\u00f4, c\u1ea5u tr\u00fac <strong><a href=\"https:\/\/arito.vn\/en\/von-chu-so-huu-la-gi\/\">v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/strong> v\u00e0 v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p. C\u1ee5 th\u1ec3, n\u00f3 bao g\u1ed3m c\u00e1c kho\u1ea3n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu: \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu m\u1edbi ho\u1eb7c nh\u1eadn v\u1ed1n g\u00f3p t\u1eeb ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n chi tr\u1ea3 v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu v\u00e0 mua l\u1ea1i c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh: Bao g\u1ed3m vi\u1ec7c tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu v\u00e0 mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu t\u1eeb c\u00e1c kho\u1ea3n vay ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n: \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p thu t\u1eeb vi\u1ec7c vay ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n chi tr\u1ea3 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh: Bao g\u1ed3m vi\u1ec7c tr\u1ea3 n\u1ee3 li\u00ean quan \u0111\u1ebfn thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n chi tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 g\u1ed1c \u0111\u00e3 vay: \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p tr\u1ea3 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 g\u1ed1c \u0111\u00e3 vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu: Bao g\u1ed3m c\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-12982\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-09-at-20.45.32.png\" alt=\"N\u1ed9i dung, c\u1ea5u tr\u00fac c\u1ee7a b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 2\" width=\"1494\" height=\"836\" \/><\/p>\n<h2><b>3. Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 b\u00e1o c\u00e1o c\u1ea7n thi\u1ebft trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 b\u1ed9 ph\u1eadn h\u1ee3p h\u00e0nh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c v\u00e0 lu\u00f4n \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o cu\u1ed1i m\u1ed7i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; T\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 24 (VAS 24), Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC c\u0169ng \u0111\u00e3 n\u00eau l\u00ean nh\u1eefng v\u1ea5n \u0111\u1ec1 r\u1ea5t c\u01a1 b\u1ea3n c\u1ee7a b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, \u0111\u01b0\u1ee3c v\u00ed nh\u01b0 \u201chuy\u1ebft m\u1ea1ch\u201d \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng nh\u1ea5t \u0111\u1ec3 ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng c\u1ee7a d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch c\u01a1 c\u1ea5u d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng, ti\u1ec1m n\u0103ng t\u1ea1o ra ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn.<\/span><\/p>\n<h2><b>4. M\u1eabu b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 chu\u1ea9n nh\u1ea5t hi\u1ec7n nay<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, m\u1eabu b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp theo ph\u01b0\u01a1ng th\u1ee9c gi\u00e1n ti\u1ebfp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i M\u1eabu s\u1ed1 B03 &#8211; DNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC:<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 20px;\"><strong><a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Mau-so-B03b-DNN-Bao-cao-luu-chuyen-tien-te-theo-phuong-phap-gian-tiep.docx\">T\u1ea3i ngay M\u1eabu s\u1ed1 B03 &#8211; DNN<\/a>!<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12984 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-09-at-20.46.47.png\" alt=\"T\u1ea3i ngay M\u1eabu s\u1ed1 B03 - DNN!\" width=\"960\" height=\"886\" \/><\/p>\n<h2><b>5. Nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 144, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (M\u1eabu s\u1ed1 B03 &#8211; DN) c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc 1:<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 24 &#8220;B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7&#8221; v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n &#8220;B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9.&#8221;<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc 2:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c coi l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3i l\u00e0 nh\u1eefng kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c \u0111\u00e1o h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng.<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc 3:<\/b><span style=\"font-weight: 400;\"> C\u00e1c lu\u1ed3ng ti\u1ec1n tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0 tr\u00ecnh b\u00e0y theo 3 ho\u1ea1t \u0111\u1ed9ng: ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c &#8220;B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.&#8221;<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc 4:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y lu\u1ed3ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00e0i ch\u00ednh, v\u00e0 \u0111\u1ea7u t\u01b0 theo c\u00e1ch th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc 5:<\/b><span style=\"font-weight: 400;\"> Lu\u1ed3ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu v\u00e0 chi tr\u1ea3 ti\u1ec1n h\u1ed9 kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu v\u00e0 chi ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch c\u00f3 v\u00f2ng quay nhanh v\u00e0 th\u1eddi gian \u0111\u00e1o h\u1ea1n ng\u1eafn, nh\u01b0 mua b\u00e1n ngo\u1ea1i t\u1ec7 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<p><b>Nguy\u00ean t\u1eafc 6:<\/b><span style=\"font-weight: 400;\"> Lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb giao d\u1ecbch ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i sang \u0111\u1ed3ng ti\u1ec1n s\u1eed d\u1ee5ng ch\u00ednh th\u1ee9c trong s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch.<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc 7:<\/b><span style=\"font-weight: 400;\"> C\u00e1c giao d\u1ecbch \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00f4ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc 8:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3, v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t.<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc 9:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y gi\u00e1 tr\u1ecb v\u00e0 l\u00fd do c\u1ee7a c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1edbn nh\u01b0ng kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c do b\u1ecb h\u1ea1n ch\u1ebf b\u1edfi ph\u00e1p lu\u1eadt ho\u1eb7c c\u00e1c r\u00e0ng bu\u1ed9c kh\u00e1c.<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc 10:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n vay \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p hay nh\u00e0 th\u1ea7u v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc 11:<\/b><span style=\"font-weight: 400;\"> Khi doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch thu\u1ed9c c\u00f9ng m\u1ed9t lu\u1ed3ng ti\u1ec1n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch thu\u1ed9c c\u00e1c lu\u1ed3ng ti\u1ec1n kh\u00e1c nhau, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12985\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-09-at-20.48.04.png\" alt=\"B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: Kh\u00e1i ni\u1ec7m, n\u1ed9i dung v\u00e0 c\u00e1ch l\u1eadp \" width=\"1490\" height=\"836\" \/><\/p>\n<h2><b>6. C\u00e1ch l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c chia th\u00e0nh 3 lu\u1ed3ng ch\u00ednh: kinh doanh, t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0. Trong b\u00e0i vi\u1ebft n\u00e0y, Arito s\u1ebd h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3><b>6.1. Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Bao g\u1ed3m c\u00e1c kho\u1ea3n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 (m\u00e3 01):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb c\u00e1c t\u00e0i kho\u1ea3n 111, 112, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi TK 511, 131 ho\u1eb7c 515, 121. Ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n chi tr\u1ea3 cho nh\u00e0 cung c\u1ea5p (m\u00e3 02):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi TK 331 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (m\u00e3 03):<\/b><span style=\"font-weight: 400;\"> C\u0103n c\u1ee9 theo t\u1ed5ng ti\u1ec1n \u0111\u00e3 chi tr\u1ea3, l\u1ea5y t\u1eeb TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi TK 334. Ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n vay \u0111\u00e3 tr\u1ea3 (m\u00e3 s\u1ed1 04):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb TK 111, 112, 113. Ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p (m\u00e3 s\u1ed1 05):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb TK 111, 112, 113. Ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (m\u00e3 s\u1ed1 06):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb TK 111, 112, 113, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c TK 711, 133, 141, 244. Ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh (m\u00e3 s\u1ed1 07):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c TK 811, 161, 244, 333, 338, 344, 352, 353, 356 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan. Ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (m\u00e3 s\u1ed1 20):<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng c\u1ed9ng c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb m\u00e3 01 \u0111\u1ebfn m\u00e3 07.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12986\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-09-at-20.49.13.png\" alt=\"Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\" width=\"1490\" height=\"834\" \/><\/p>\n<h3><b>6.2. L\u1eadp b\u00e1o c\u00e1o lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n chi mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110 (m\u00e3 s\u1ed1 21):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c TK 211, 213, 217, 241. Ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/b><span style=\"font-weight: 400;\"> Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu v\u00e0 chi cho vi\u1ec7c thanh l\u00fd. S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c TK 711, 5117, 131. N\u1ebfu s\u1ed1 ti\u1ec1n thu nh\u1ecf h\u01a1n chi, ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n chi cho vay v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 (m\u00e3 s\u1ed1 23):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c TK 171, 128. Ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n thu h\u1ed3i cho vay, b\u00e1n l\u1ea1i c\u00f4ng c\u1ee5 n\u1ee3 (m\u00e3 s\u1ed1 24):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c TK 171, 18.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (m\u00e3 s\u1ed1 25):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c TK 221, 222, 2281, 331.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 v\u1ed1n (m\u00e3 s\u1ed1 26):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c TK 221, 222, 2281, 131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn (m\u00e3 s\u1ed1 27):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi TK 515.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 (m\u00e3 s\u1ed1 30):<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng c\u1ed9ng c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb m\u00e3 21 \u0111\u1ebfn m\u00e3 27.<\/span><\/li>\n<\/ul>\n<h3><b>6.3. L\u1eadp b\u00e1o c\u00e1o lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p (m\u00e3 s\u1ed1 31):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi TK 411.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n tr\u1ea3 l\u00e3i v\u1ed1n g\u00f3p, mua l\u1ea1i c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh (m\u00e3 s\u1ed1 32):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi TK 411, 419 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n thu t\u1eeb \u0111i vay (m\u00e3 s\u1ed1 33):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c TK 171, 3411, 3431, 3432, 41112 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c vay (m\u00e3 s\u1ed1 34):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c TK 171, 3411, 3432, 41112 v\u00e0 TK 3412 trong k\u1ef3 b\u00e1o c\u00e1o. Ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh (m\u00e3 s\u1ed1 35):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi TK 3412 trong k\u1ef3 b\u00e1o c\u00e1o. Ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu (m\u00e3 s\u1ed1 36):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1eeb TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi TK 3421, 338 trong k\u1ef3 b\u00e1o c\u00e1o. Ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (m\u00e3 s\u1ed1 40):<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng c\u1ed9ng c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb m\u00e3 31 \u0111\u1ebfn m\u00e3 36.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3 (m\u00e3 s\u1ed1 50):<\/b><span style=\"font-weight: 400;\"> B\u1eb1ng t\u1ed5ng c\u00e1c ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 20 + m\u00e3 s\u1ed1 30 + m\u00e3 s\u1ed1 40.<\/span><\/li>\n<\/ul>\n<h2><b>7. C\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 s\u1ebd d\u1ef1a tr\u00ean c\u00e1c t\u00e0i li\u1ec7u sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 k\u1ef3 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c nh\u01b0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, s\u1ed5 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng,&#8230;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. \u0110\u1ec3 l\u1eadp b\u00e1o c\u00e1o theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u00e2n chia lu\u1ed3ng ti\u1ec1n theo ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0, t\u00e0i ch\u00ednh, sau \u0111\u00f3 t\u1ed5ng h\u1ee3p th\u00e0nh l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 m\u1ed9t b\u1ee9c tranh ph\u1ea3n \u00e1nh v\u1ec1 d\u00f2ng ti\u1ec1n lu\u00e2n chuy\u1ec3n c\u1ee7a doanh nghi\u1ec7p. N\u00f3 gi\u00fap ch\u00fang ta hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch doanh nghi\u1ec7p t\u1ea1o ra ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00e1ch doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n m\u1edbi v\u00e0 c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n l\u00fd [&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":6,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/12979\/revisions"}],"predecessor-version":[{"id":14367,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/12979\/revisions\/14367"}],"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}]}}