{"id":13019,"date":"2024-08-10T22:26:23","date_gmt":"2024-08-10T15:26:23","guid":{"rendered":"https:\/\/arito.vn\/?p=13019"},"modified":"2026-06-29T09:07:12","modified_gmt":"2026-06-29T02:07:12","slug":"bao-cao-lai-lo-dinh-nghia-y-nghia-va-cach-lap-chinh-xac-nhat","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/bao-cao-lai-lo-dinh-nghia-y-nghia-va-cach-lap-chinh-xac-nhat\/","title":{"rendered":"P&#038;L L\u00e0 G\u00ec? B\u00e1o C\u00e1o P&#038;L L\u00e0 G\u00ec V\u00e0 C\u00e1ch L\u1eadp Ch\u00ednh X\u00e1c Nh\u1ea5t"},"content":{"rendered":"<p class=\"p1\">P&amp;L l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u1ea5t gi\u00fap doanh nghi\u1ec7p bi\u1ebft m\u00ecnh \u0111ang l\u00e3i hay l\u1ed7 trong m\u1ed9t k\u1ef3 kinh doanh. V\u1eady P&amp;L l\u00e0 g\u00ec, b\u00e1o c\u00e1o P&amp;L l\u00e0 g\u00ec, g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o v\u00e0 c\u00e1ch l\u1eadp ra sao cho ch\u00ednh x\u00e1c? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u1ea3i \u0111\u00e1p chi ti\u1ebft.<\/p>\n<h2 class=\"p2\">1. P&amp;L l\u00e0 g\u00ec? B\u00e1o c\u00e1o P&amp;L l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\">P&amp;L l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a <b>Profit and Loss<\/b>, ngh\u0129a l\u00e0 l\u00e3i v\u00e0 l\u1ed7. B\u00e1o c\u00e1o P&amp;L (b\u00e1o c\u00e1o l\u00e3i l\u1ed7) l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111o l\u01b0\u1eddng doanh thu v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3, qua \u0111\u00f3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang c\u00f3 l\u00e3i hay l\u1ed7 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p class=\"p1\">B\u00e1o c\u00e1o P&amp;L c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi b\u1eb1ng nhi\u1ec1u t\u00ean kh\u00e1c nh\u01b0 b\u00e1o c\u00e1o l\u00e3i l\u1ed7, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c Income Statement. \u0110\u00e2y l\u00e0 m\u1ed9t trong ba b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p, b\u00ean c\u1ea1nh b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ti\u00eau ch\u00ed<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">B\u00e1o c\u00e1o P&amp;L (l\u00e3i l\u1ed7)<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ph\u1ea3n \u00e1nh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">K\u1ebft qu\u1ea3 kinh doanh trong m\u1ed9t k\u1ef3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">T\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">C\u00e2u h\u1ecfi tr\u1ea3 l\u1eddi<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p l\u00e3i hay l\u1ed7?<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p c\u00f3 g\u00ec v\u00e0 n\u1ee3 g\u00ec?<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">T\u00ednh ch\u1ea5t s\u1ed1 li\u1ec7u<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Theo k\u1ef3 (th\u00e1ng, qu\u00fd, n\u0103m)<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">T\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m ch\u1ed1t s\u1ed5<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p4\"><span class=\"s1\">Xem th\u00eam: <a href=\"https:\/\/arito.vn\/en\/bao-cao-ket-qua-kinh-doanh-income-statement-la-gi\/\"><span class=\"s2\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (Income Statement) l\u00e0 g\u00ec<\/span><\/a> | <a href=\"https:\/\/arito.vn\/en\/loi-nhuan-la-gi\/\"><span class=\"s2\">L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec<\/span><\/a><\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-13020\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-10-at-22.21.11.png\" alt=\"b\u00e1o c\u00e1o l\u00e3i l\u1ed7\" width=\"1496\" height=\"836\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-10-at-22.21.11.png 1496w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-10-at-22.21.11-18x10.png 18w\" sizes=\"(max-width: 1496px) 100vw, 1496px\" \/><\/p>\n<h2 class=\"p2\">2. Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o P&amp;L trong ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p<\/h2>\n<p class=\"p1\">B\u00e1o c\u00e1o P&amp;L c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. D\u1ef1a tr\u00ean b\u00e1o c\u00e1o n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">\u0110\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 kinh doanh trong t\u1eebng k\u1ef3.<\/li>\n<li class=\"li3\">\u0110\u01b0a ra k\u1ebf ho\u1ea1ch kinh doanh h\u1ee3p l\u00fd \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li class=\"li3\">L\u00e0m c\u01a1 s\u1edf quy\u1ebft \u0111\u1ecbnh h\u1ee3p t\u00e1c v\u1edbi \u0111\u1ed1i t\u00e1c d\u1ef1a tr\u00ean hi\u1ec7u qu\u1ea3 kinh doanh hi\u1ec7n t\u1ea1i.<\/li>\n<\/ul>\n<h2 class=\"p1\">3. \u00dd ngh\u0129a c\u1ee7a b\u00e1o c\u00e1o P&amp;L \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/h2>\n<p class=\"p2\">P&amp;L cung c\u1ea5p s\u1ed1 li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 kinh doanh. C\u1ee5 th\u1ec3, b\u00e1o c\u00e1o P&amp;L gi\u00fap:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">X\u00e1c \u0111\u1ecbnh l\u00fd do khi\u1ebfn doanh thu t\u0103ng ho\u1eb7c gi\u1ea3m, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra bi\u1ec7n ph\u00e1p \u0111i\u1ec1u h\u00e0nh, x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/li>\n<li class=\"li3\">Cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i thu\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c khi \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean.<\/li>\n<li class=\"li4\">H\u1ed7 tr\u1ee3 nh\u00e0 qu\u1ea3n l\u00fd theo d\u00f5i s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh nhanh h\u01a1n.<\/li>\n<\/ul>\n<h2 class=\"p1\">4. B\u00e1o c\u00e1o P&amp;L g\u1ed3m nh\u1eefng n\u1ed9i dung g\u00ec?<\/h2>\n<p class=\"p2\">B\u1ea3n b\u00e1o c\u00e1o P&amp;L \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n c\u1ee5 th\u1ec3, \u0111i t\u1eeb doanh thu xu\u1ed1ng t\u1edbi l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/p>\n<blockquote>\n<p class=\"p2\"><b>Doanh thu thu\u1ea7n t\u1eeb b\u00e1n h\u00e0ng<\/b> = Doanh thu b\u00e1n h\u00e0ng \u2212 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/p>\n<\/blockquote>\n<p class=\"p2\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu bao g\u1ed3m:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/li>\n<li class=\"li3\">Gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n b\u1ecb ho\u00e0n tr\u1ea3<\/li>\n<li class=\"li3\">Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/li>\n<li class=\"li2\">C\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c t\u00ednh trong gi\u00e1 b\u00e1n<\/li>\n<\/ul>\n<p class=\"p2\">V\u00ec m\u1ed7i doanh nghi\u1ec7p c\u00f3 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n l\u1ef1c kh\u00e1c nhau, c\u00e1c ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p. \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 so s\u00e1nh hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn sau:<\/p>\n<ul class=\"ul1\">\n<li class=\"li5\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/loi-nhuan-truoc-thue-la-gi-cach-tinh-va-cach-doc-ebit\/\"><b>EBIT (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay)<\/b><\/a><\/span><span class=\"s2\"> = Doanh thu thu\u1ea7n b\u00e1n h\u00e0ng \u2212 <a href=\"https:\/\/arito.vn\/en\/gia-thanh-va-gia-von\/\"><span class=\"s3\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/a> \u2212 <a href=\"https:\/\/arito.vn\/en\/chi-phi-ban-hang-la-gi\/\"><span class=\"s3\">Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/a> \u2212 Chi ph\u00ed qu\u1ea3n l\u00fd<\/span><\/li>\n<li class=\"li3\"><b>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t<\/b> = EBIT \u2212 L\u00e3i vay v\u1ed1n ph\u1ea3i tr\u1ea3 trong k\u1ef3<\/li>\n<li class=\"li2\"><b>L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/b> = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u00d7 (1 \u2212 Thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p)<\/li>\n<\/ul>\n<p class=\"p2\">M\u1ed9t ch\u1ec9 ti\u00eau quan tr\u1ecdng kh\u00e1c c\u1ea7n theo d\u00f5i l\u00e0 <a href=\"https:\/\/arito.vn\/en\/loi-nhuan-gop-la-gi-cong-thuc-tinh-gross-profit\/\"><span class=\"s3\">l\u1ee3i nhu\u1eadn g\u1ed9p (Gross Profit)<\/span><\/a> = Doanh thu thu\u1ea7n \u2212 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n<h3 class=\"p6\">C\u1ea5u tr\u00fac m\u1ed9t b\u00e1o c\u00e1o P&amp;L c\u01a1 b\u1ea3n<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u00e1ch t\u00ednh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh thu thu\u1ea7n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh thu b\u00e1n h\u00e0ng \u2212 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">(\u2212) Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp t\u1ea1o ra s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">= L\u1ee3i nhu\u1eadn g\u1ed9p<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh thu thu\u1ea7n \u2212 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">(\u2212) Chi ph\u00ed b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Chi ph\u00ed v\u1eadn h\u00e0nh, b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">= EBIT (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay)<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn g\u1ed9p \u2212 Chi ph\u00ed b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">(\u2212) L\u00e3i vay<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Chi ph\u00ed l\u00e3i vay trong k\u1ef3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">= L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">EBIT \u2212 L\u00e3i vay<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">(\u2212) Thu\u1ebf TNDN<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u00d7 thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">= L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">K\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Hi\u1ec3u r\u00f5 c\u00e1c c\u00f4ng th\u1ee9c n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng ph\u00e2n t\u00edch b\u00e1o c\u00e1o P&amp;L, t\u1eeb \u0111\u00f3 vi\u1ec7c \u0111\u1ecdc v\u00e0 hi\u1ec3u b\u00e1o c\u00e1o tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n h\u01a1n.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13021\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-10-at-22.23.07.png\" alt=\"b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn v\u00e0 l\u1ed7\" width=\"1496\" height=\"836\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-10-at-22.23.07.png 1496w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-10-at-22.23.07-18x10.png 18w\" sizes=\"(max-width: 1496px) 100vw, 1496px\" \/><\/p>\n<h2 class=\"p1\">5. 5 b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o P&amp;L ch\u00ednh x\u00e1c<\/h2>\n<p class=\"p2\">\u0110\u1ec3 l\u1eadp b\u00e1o c\u00e1o P&amp;L, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<h3 class=\"p3\">B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 s\u1ed5 s\u00e1ch chi ti\u1ebft<\/h3>\n<p class=\"p2\">Doanh nghi\u1ec7p c\u1ea7n t\u1ed5 ch\u1ee9c r\u00f5 r\u00e0ng h\u1ed3 s\u01a1 v\u1ec1 c\u00e1c kho\u1ea3n thu chi \u0111\u1ec3 tr\u00e1nh kh\u00f3 kh\u0103n khi x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u cho b\u00e1o c\u00e1o P&amp;L. N\u1ebfu ghi ch\u00e9p th\u1ee7 c\u00f4ng t\u1ed1n nhi\u1ec1u th\u1eddi gian, b\u1ea1n c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng <a href=\"https:\/\/arito.vn\/en\/gioi-thieu-phan-mem-ke-toan-doanh-nghiep-vua-va-lon-arito\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/span><\/a> \u0111\u1ec3 t\u1ed5ng h\u1ee3p th\u00f4ng tin nhanh ch\u00f3ng v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<h3 class=\"p3\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh kho\u1ea3ng th\u1eddi gian c\u1ea7n theo d\u00f5i<\/h3>\n<p class=\"p2\">Tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 kho\u1ea3ng th\u1eddi gian m\u00e0 b\u00e1o c\u00e1o s\u1ebd bao qu\u00e1t (th\u00e1ng, qu\u00fd hay n\u0103m). L\u1ef1a ch\u1ecdn \u0111\u00fang k\u1ef3 b\u00e1o c\u00e1o gi\u00fap c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n.<\/p>\n<h3 class=\"p3\">B\u01b0\u1edbc 3: T\u1ed5ng h\u1ee3p doanh thu c\u1ee7a doanh nghi\u1ec7p<\/h3>\n<p class=\"p2\">Ph\u00e2n lo\u1ea1i v\u00e0 t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n doanh thu, bao g\u1ed3m doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh, doanh thu d\u1ecbch v\u1ee5, doanh thu t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n<h3 class=\"p3\">B\u01b0\u1edbc 4: T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh<\/h3>\n<p class=\"p2\">T\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 \u0111\u00e3 x\u00e1c \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi xem x\u00e9t th\u00eam c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 ho\u00e0n ti\u1ec1n ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh l\u00e3i l\u1ed7.<\/p>\n<h3 class=\"p3\">B\u01b0\u1edbc 5: T\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p<\/h3>\n<p class=\"p2\">L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch tr\u1eeb chi ph\u00ed kh\u1ecfi doanh thu. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ednh th\u00eam thu nh\u1eadp r\u00f2ng, t\u1ee9c l\u1ee3i nhu\u1eadn sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng.<\/p>\n<h2><img decoding=\"async\" class=\"aligncenter size-full wp-image-13022\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-10-at-22.25.16.png\" alt=\"C\u00e1ch L\u1eadp B\u00e1o C\u00e1o L\u1ee3i Nhu\u1eadn v\u00e0 L\u1ed7 Hi\u1ec7u Qu\u1ea3\" width=\"1490\" height=\"836\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-10-at-22.25.16.png 1490w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-10-at-22.25.16-18x10.png 18w\" sizes=\"(max-width: 1490px) 100vw, 1490px\" \/><\/h2>\n<h2 class=\"p1\">6. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o P&amp;L<\/h2>\n<h3 class=\"p2\"><b>P&amp;L l\u00e0 g\u00ec?<\/b><b><\/b><\/h3>\n<p class=\"p2\">P&amp;L l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Profit and Loss (l\u00e3i v\u00e0 l\u1ed7), t\u1ee9c b\u00e1o c\u00e1o l\u00e3i l\u1ed7. \u0110\u00e2y l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111o l\u01b0\u1eddng doanh thu v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e3i hay l\u1ed7.<\/p>\n<h3 class=\"p2\"><b>B\u00e1o c\u00e1o P&amp;L kh\u00e1c g\u00ec b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh?<\/b><b><\/b><\/h3>\n<p class=\"p2\">V\u1ec1 b\u1ea3n ch\u1ea5t, b\u00e1o c\u00e1o P&amp;L ch\u00ednh l\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (Income Statement). Hai t\u00ean g\u1ecdi n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng thay th\u1ebf cho nhau.<\/p>\n<h3 class=\"p2\"><b>B\u00e1o c\u00e1o P&amp;L n\u00ean l\u1eadp theo k\u1ef3 n\u00e0o?<\/b><b><\/b><\/h3>\n<p class=\"p2\">T\u00f9y nhu c\u1ea7u qu\u1ea3n tr\u1ecb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp P&amp;L theo th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m. L\u1eadp theo k\u1ef3 ng\u1eafn gi\u00fap theo d\u00f5i s\u00e1t hi\u1ec7u qu\u1ea3 kinh doanh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/p>\n<h3 class=\"p2\"><b>L\u00e0m sao l\u1eadp b\u00e1o c\u00e1o P&amp;L nhanh v\u00e0 ch\u00ednh x\u00e1c?<\/b><b><\/b><\/h3>\n<p class=\"p2\">S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c h\u1ec7 th\u1ed1ng ERP gi\u00fap t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p doanh thu, chi ph\u00ed v\u00e0 xu\u1ea5t b\u00e1o c\u00e1o P&amp;L theo th\u1eddi gian th\u1ef1c, h\u1ea1n ch\u1ebf sai s\u00f3t so v\u1edbi l\u00e0m th\u1ee7 c\u00f4ng.<\/p>\n<h2 class=\"p1\">7. L\u1eddi k\u1ebft<\/h2>\n<p class=\"p2\">B\u00e1o c\u00e1o P&amp;L l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd kh\u00f4ng th\u1ec3 thi\u1ebfu, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh \u0111\u00fang \u0111\u1eafn. V\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp, vi\u1ec7c s\u1eed d\u1ee5ng <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<\/span><\/a> \u0111\u1ec3 l\u1eadp P&amp;L l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n<p class=\"p3\"><span class=\"s2\">Tham kh\u1ea3o th\u00eam: <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<\/span><\/a> | <a href=\"https:\/\/arito.vn\/en\/lap-bao-cao-tai-chinh-nhanh-chong-chuan-phap-luat\/\"><span class=\"s1\">7 b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n ph\u00e1p lu\u1eadt<\/span><\/a><\/span><\/p>\n<p class=\"p3\"><span class=\"s2\">Li\u00ean h\u1ec7: <a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\"><span class=\"s1\">\u0110\u0103ng k\u00fd d\u00f9ng th\u1eed ph\u1ea7n m\u1ec1m Arito<\/span><\/a> | <a href=\"https:\/\/arito.vn\/en\/thong-tin-lien-he\/\"><span class=\"s1\">Li\u00ean h\u1ec7 t\u01b0 v\u1ea5n<\/span><\/a><\/span><\/p>\n<p class=\"p2\"><b>ARITO Solutions \u2013 Gi\u1ea3i ph\u00e1p Qu\u1ea3n tr\u1ecb Doanh nghi\u1ec7p To\u00e0n di\u1ec7n<\/b><b><\/b><\/p>\n<ul class=\"ul1\">\n<li class=\"li5\">Hotline: (028) 7101 2288 | 090 7479 288<\/li>\n<li class=\"li5\">Email: consulting@arito.vn | contact@arito.vn<\/li>\n<li class=\"li5\">Website: https:\/\/arito.vn<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>P&amp;L l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u1ea5t gi\u00fap doanh nghi\u1ec7p bi\u1ebft m\u00ecnh \u0111ang l\u00e3i hay l\u1ed7 trong m\u1ed9t k\u1ef3 kinh doanh. V\u1eady P&amp;L l\u00e0 g\u00ec, b\u00e1o c\u00e1o P&amp;L l\u00e0 g\u00ec, g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o v\u00e0 c\u00e1ch l\u1eadp ra sao cho ch\u00ednh x\u00e1c? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u1ea3i \u0111\u00e1p [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":13020,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,309,306],"tags":[],"class_list":["post-13019","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-quan-ly-dieu-hanh","category-tai-chinh-ke-toan"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13019","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=13019"}],"version-history":[{"count":6,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13019\/revisions"}],"predecessor-version":[{"id":17342,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13019\/revisions\/17342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13020"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}