{"id":13407,"date":"2026-09-04T23:00:02","date_gmt":"2026-09-04T16:00:02","guid":{"rendered":"https:\/\/arito.vn\/?p=13407"},"modified":"2026-09-13T00:56:41","modified_gmt":"2026-09-12T17:56:41","slug":"von-chu-so-huu-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/von-chu-so-huu-la-gi\/","title":{"rendered":"V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 g\u00ec? C\u00e1ch t\u00ednh, c\u00e1c kho\u1ea3n m\u1ee5c v\u00e0 thay \u0111\u1ed5i t\u1eeb 2026"},"content":{"rendered":"<p>M\u1ed9t doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 60 t\u1ef7 nh\u01b0ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu 85 t\u1ef7. M\u1ed9t doanh nghi\u1ec7p kh\u00e1c v\u1ed1n \u0111i\u1ec1u l\u1ec7 60 t\u1ef7 nh\u01b0ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ch\u1ec9 c\u00f2n 20 t\u1ef7. C\u1ea3 hai \u0111\u1ec1u b\u00ecnh th\u01b0\u1eddng, v\u00e0 hi\u1ec3u v\u00ec sao l\u00e0 n\u1ed9i dung ch\u00ednh c\u1ee7a b\u00e0i vi\u1ebft.<\/p>\n<p class=\"p1\">B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 g\u00ec, g\u1ed3m nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0o theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026, v\u00e0 c\u00e1ch \u0111\u1ecdc bi\u1ebfn \u0111\u1ed9ng c\u1ee7a n\u00f3.<\/p>\n<h2 class=\"p2\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i c\u1ee7a doanh nghi\u1ec7p sau khi tr\u1eeb \u0111i to\u00e0n b\u1ed9 n\u1ee3 ph\u1ea3i tr\u1ea3. \u0110\u00e2y l\u00e0 ph\u1ea7n thu\u1ed9c v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<p class=\"p3\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = T\u1ed5ng t\u00e0i s\u1ea3n \u2212 N\u1ee3 ph\u1ea3i tr\u1ea3<\/b><b><\/b><\/p>\n<p class=\"p1\">C\u00f4ng th\u1ee9c n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n:<\/p>\n<p class=\"p3\"><b>T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b><b><\/b><\/p>\n<p class=\"p1\"><b>C\u00e1ch hi\u1ec3u \u0111\u00fang:<\/b> v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng ph\u1ea3i ti\u1ec1n m\u1eb7t \u0111ang c\u00f3 trong t\u00e0i kho\u1ea3n. N\u00f3 l\u00e0 ph\u1ea7n quy\u1ec1n l\u1ee3i c\u00f2n l\u1ea1i tr\u00ean to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n. Doanh nghi\u1ec7p c\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu 85 t\u1ef7 v\u1eabn c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u1ee7 ti\u1ec1n tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng n\u00e0y, v\u00ec ph\u1ea7n l\u1edbn t\u00e0i s\u1ea3n n\u1eb1m \u1edf h\u00e0ng t\u1ed3n kho, c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 nh\u00e0 x\u01b0\u1edfng.<\/p>\n<p class=\"p1\">\u0110\u00e2y l\u00e0 nh\u1ea7m l\u1eabn ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u1ec1 kh\u00e1i ni\u1ec7m n\u00e0y.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-13408\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-04-at-22.57.00.png\" alt=\"v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\" width=\"1516\" height=\"852\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-04-at-22.57.00.png 1516w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-04-at-22.57.00-18x10.png 18w\" sizes=\"(max-width: 1516px) 100vw, 1516px\" \/><\/p>\n<h2 class=\"p1\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu g\u1ed3m nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0o?<\/h2>\n<p class=\"p2\">Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016 kh\u00f4ng thay \u0111\u1ed5i.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Kho\u1ea3n m\u1ee5c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">T\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Content<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">411<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c g\u00f3p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">412<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">413<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ph\u00e1t sinh khi \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">414<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">C\u00e1c kho\u1ea3n d\u1ef1 tr\u1eef<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">418<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\"><b>T\u00ean m\u1edbi theo Th\u00f4ng t\u01b0 99\/2025<\/b>, tr\u01b0\u1edbc l\u00e0 \u201cC\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u201d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">421<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn l\u0169y k\u1ebf ch\u01b0a chia<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ngu\u1ed3n kinh ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">422<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\"><b>T\u00e0i kho\u1ea3n b\u1ed5 sung theo Th\u00f4ng t\u01b0 99\/2025<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Ngo\u00e0i ra, c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 kho\u1ea3n <b>gi\u1ea3m tr\u1eeb<\/b> v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, t\u1ee9c ghi s\u1ed1 \u00e2m.<\/p>\n<p class=\"p2\"><b>Ba \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd v\u1ec1 thay \u0111\u1ed5i t\u1eeb 2026:<\/b><b><\/b><\/p>\n<p class=\"p2\">Th\u00f4ng t\u01b0 99\/2025 c\u00f3 71 t\u00e0i kho\u1ea3n c\u1ea5p 1, \u00edt h\u01a1n Th\u00f4ng t\u01b0 200 n\u0103m t\u00e0i kho\u1ea3n. M\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n thu\u1ed9c nh\u00f3m ngu\u1ed3n kinh ph\u00ed tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ecf ho\u1eb7c g\u1ed9p l\u1ea1i.<\/p>\n<p class=\"p2\">T\u00ean g\u1ecdi TK 418 thay \u0111\u1ed5i n\u00ean c\u00e1c m\u1eabu s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o n\u1ed9i b\u1ed9 \u0111ang d\u00f9ng t\u00ean c\u0169 c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt.<\/p>\n<p class=\"p2\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n t\u1ea1i Th\u00f4ng t\u01b0 99\/2025 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 nh\u00f3m t\u00e0i kho\u1ea3n lo\u1ea1i 4 \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb m\u00ecnh, v\u00ec b\u00e0i vi\u1ebft ch\u1ec9 n\u00eau c\u00e1c kho\u1ea3n m\u1ee5c ph\u1ed5 bi\u1ebfn.<\/p>\n<h3 class=\"p4\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu hi\u1ec3n th\u1ecb \u1edf \u0111\u00e2u tr\u00ean b\u00e1o c\u00e1o<\/h3>\n<p class=\"p2\">T\u1eeb 01\/01\/2026, \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d \u0111\u1ed5i t\u00ean th\u00e0nh <b>\u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d<\/b>, M\u1eabu s\u1ed1 B01-DN. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu n\u1eb1m \u1edf ph\u1ea7n D c\u1ee7a b\u00e1o c\u00e1o n\u00e0y, sau ph\u1ea7n C l\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n<p class=\"p2\">Chi ti\u1ebft v\u1ec1 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o m\u1edbi c\u00f3 trong b\u00e0i <a href=\"https:\/\/arito.vn\/en\/huong-dan-phan-tich-bao-cao-tai-chinh-doanh-nghiep-chinh-xac\/\"><span class=\"s1\">ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a>.<\/p>\n<h2 class=\"p1\">V\u00ed d\u1ee5: bi\u1ebfn \u0111\u1ed9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong m\u1ed9t n\u0103m<\/h2>\n<p class=\"p2\">Ph\u1ea7n n\u00e0y thay cho v\u00ed d\u1ee5 m\u1ed9t ph\u00e9p tr\u1eeb c\u1ee7a b\u1ea3n c\u0169. \u0110\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p class=\"p2\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u n\u0103m N:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Kho\u1ea3n m\u1ee5c<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">50.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">8.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">4.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p3\">6.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\"><b>T\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u n\u0103m<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\"><b>68.000<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>C\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong n\u0103m N:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Nghi\u1ec7p v\u1ee5<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">T\u00e1c \u0111\u1ed9ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p3\">Ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 ph\u1ea7n, m\u1ec7nh gi\u00e1 10.000, thu v\u1ec1 13.000<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p3\">V\u1ed1n \u0111\u1ea7u t\u01b0 +10.000, Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n +3.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn sau thu\u1ebf n\u0103m N<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i +12.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p3\">Tr\u00edch qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p3\">Qu\u1ef9 +2.000, L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u22122.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Chia c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u22125.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Mua c\u1ed5 phi\u1ebfu qu\u1ef9<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Gi\u1ea3m tr\u1eeb v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu 3.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cu\u1ed1i n\u0103m N:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">Kho\u1ea3n m\u1ee5c<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ea7u n\u0103m<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">Bi\u1ebfn \u0111\u1ed9ng<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">Cu\u1ed1i n\u0103m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">50.000<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">+10.000<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">60.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">8.000<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">+3.000<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">11.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">4.000<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">+2.000<\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\">6.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td9\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/p>\n<\/td>\n<td class=\"td9\" valign=\"top\">\n<p class=\"p3\">6.000<\/p>\n<\/td>\n<td class=\"td9\" valign=\"top\">\n<p class=\"p3\">+12.000 \u22122.000 \u22125.000<\/p>\n<\/td>\n<td class=\"td9\" valign=\"top\">\n<p class=\"p3\">11.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">C\u1ed5 phi\u1ebfu qu\u1ef9<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">0<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">\u22123.000<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">(3.000)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\"><b>T\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\"><b>68.000<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\"><b>+17.000<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p3\"><b>85.000<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>Ki\u1ec3m tra l\u1ea1i:<\/b> 68.000 + 10.000 + 3.000 + 12.000 \u2212 5.000 \u2212 3.000 = 85.000. Kh\u1edbp.<\/p>\n<h3 class=\"p4\">\u0110i\u1ec3m quan tr\u1ecdng nh\u1ea5t r\u00fat ra t\u1eeb b\u1ea3ng<\/h3>\n<p class=\"p2\"><b>Tr\u00edch qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n kh\u00f4ng l\u00e0m thay \u0111\u1ed5i t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/b> Nghi\u1ec7p v\u1ee5 n\u00e0y ch\u1ec9 chuy\u1ec3n 2.000 t\u1eeb kho\u1ea3n m\u1ee5c l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i sang kho\u1ea3n m\u1ee5c qu\u1ef9. C\u1ea3 hai \u0111\u1ec1u n\u1eb1m trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<p class=\"p2\">\u0110\u00e2y l\u00e0 ch\u1ed7 nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u sai, cho r\u1eb1ng tr\u00edch qu\u1ef9 l\u00e0 \u0111\u1ec3 ti\u1ec1n sang m\u1ed9t ch\u1ed7 kh\u00e1c. Th\u1ef1c t\u1ebf tr\u00edch qu\u1ef9 ch\u1ec9 l\u00e0 ghi nh\u1eadn \u00fd \u0111\u1ecbnh s\u1eed d\u1ee5ng, kh\u00f4ng t\u1ea1o ra ti\u1ec1n v\u00e0 kh\u00f4ng l\u00e0m t\u0103ng gi\u1ea3m ngu\u1ed3n l\u1ef1c.<\/p>\n<p class=\"p2\"><b>Ph\u00e2n lo\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 theo t\u00e1c \u0111\u1ed9ng:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u00e0m t\u0103ng t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u00e0m gi\u1ea3m t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Kh\u00f4ng \u0111\u1ed5i t\u1ed5ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ch\u1ee7 s\u1edf h\u1eefu g\u00f3p th\u00eam v\u1ed1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Chia c\u1ed5 t\u1ee9c, chia l\u1ee3i nhu\u1eadn<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 t\u1eeb l\u1ee3i nhu\u1eadn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ph\u00e1t h\u00e0nh c\u1ed5 ph\u1ea7n, k\u1ec3 c\u1ea3 ph\u1ea7n th\u1eb7ng d\u01b0<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Mua c\u1ed5 phi\u1ebfu qu\u1ef9<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Chuy\u1ec3n l\u1ee3i nhu\u1eadn sang t\u0103ng v\u1ed1n g\u00f3p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1ee3i nhu\u1eadn sau thu\u1ebf trong k\u1ef3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">L\u1ed7 trong k\u1ef3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">K\u1ebft chuy\u1ec3n gi\u1eefa c\u00e1c qu\u1ef9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\"><\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Gi\u1ea3m v\u1ed1n theo quy\u1ebft \u0111\u1ecbnh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p1\">Ph\u00e2n bi\u1ec7t b\u1ed1n kh\u00e1i ni\u1ec7m hay nh\u1ea7m<\/h2>\n<p class=\"p2\">B\u1ea3n c\u0169 ch\u1ec9 ph\u00e2n bi\u1ec7t hai kh\u00e1i ni\u1ec7m. Th\u1ef1c t\u1ebf c\u00f3 b\u1ed1n.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">Kh\u00e1i ni\u1ec7m<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">L\u00e0 g\u00ec<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">Ghi \u1edf \u0111\u00e2u<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p3\">Thay \u0111\u1ed5i khi n\u00e0o<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td10\" valign=\"top\">\n<p class=\"p3\">V\u1ed1n \u0111i\u1ec1u l\u1ec7<\/p>\n<\/td>\n<td class=\"td10\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 v\u1ed1n c\u00e1c th\u00e0nh vi\u00ean cam k\u1ebft g\u00f3p, ghi trong \u0111i\u1ec1u l\u1ec7 v\u00e0 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/p>\n<\/td>\n<td class=\"td10\" valign=\"top\">\n<p class=\"p3\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/p>\n<\/td>\n<td class=\"td10\" valign=\"top\">\n<p class=\"p3\">Khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td9\" valign=\"top\">\n<p class=\"p3\">V\u1ed1n g\u00f3p th\u1ef1c t\u1ebf<\/p>\n<\/td>\n<td class=\"td9\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p v\u00e0o doanh nghi\u1ec7p<\/p>\n<\/td>\n<td class=\"td9\" valign=\"top\">\n<p class=\"p3\">T\u00e0i kho\u1ea3n 411<\/p>\n<\/td>\n<td class=\"td9\" valign=\"top\">\n<p class=\"p3\">Khi c\u00f3 g\u00f3p v\u1ed1n ho\u1eb7c ho\u00e0n v\u1ed1n th\u1ef1c t\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td11\" valign=\"top\">\n<p class=\"p3\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td class=\"td11\" valign=\"top\">\n<p class=\"p3\">T\u1ed5ng t\u00e0i s\u1ea3n tr\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3, g\u1ed3m c\u1ea3 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i v\u00e0 c\u00e1c qu\u1ef9<\/p>\n<\/td>\n<td class=\"td11\" valign=\"top\">\n<p class=\"p3\">Ph\u1ea7n D B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<td class=\"td11\" valign=\"top\">\n<p class=\"p3\">M\u1ed7i k\u1ef3, theo k\u1ebft qu\u1ea3 kinh doanh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td11\" valign=\"top\">\n<p class=\"p3\">V\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng<\/p>\n<\/td>\n<td class=\"td11\" valign=\"top\">\n<p class=\"p3\">Gi\u00e1 c\u1ed5 phi\u1ebfu nh\u00e2n s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh<\/p>\n<\/td>\n<td class=\"td11\" valign=\"top\">\n<p class=\"p3\">Kh\u00f4ng c\u00f3 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<td class=\"td11\" valign=\"top\">\n<p class=\"p3\">Theo bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>Ba quan h\u1ec7 c\u1ea7n n\u1eafm:<\/b><b><\/b><\/p>\n<p class=\"p2\"><b>V\u1ed1n g\u00f3p th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 nh\u1ecf h\u01a1n v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b> trong th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p 2020. Qu\u00e1 th\u1eddi h\u1ea1n m\u00e0 ch\u01b0a g\u00f3p \u0111\u1ee7 th\u00ec ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n<p class=\"p2\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u01b0\u1eddng kh\u00e1c v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/b> L\u1edbn h\u01a1n khi doanh nghi\u1ec7p c\u00f3 l\u00e3i l\u0169y k\u1ebf v\u00e0 c\u00e1c qu\u1ef9. Nh\u1ecf h\u01a1n khi doanh nghi\u1ec7p l\u1ed7 l\u0169y k\u1ebf. Trong v\u00ed d\u1ee5 \u1edf tr\u00ean, v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 60.000 nh\u01b0ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 85.000, ch\u00eanh l\u1ec7ch \u0111\u1ebfn t\u1eeb th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, qu\u1ef9 v\u00e0 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i.<\/p>\n<p class=\"p2\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u00e2m l\u00e0 t\u00ecnh hu\u1ed1ng c\u00f3 th\u1eadt.<\/b> X\u1ea3y ra khi l\u1ed7 l\u0169y k\u1ebf v\u01b0\u1ee3t qu\u00e1 v\u1ed1n g\u00f3p v\u00e0 c\u00e1c qu\u1ef9. Doanh nghi\u1ec7p khi \u0111\u00f3 n\u1ee3 nhi\u1ec1u h\u01a1n t\u00e0i s\u1ea3n. \u0110\u00e2y l\u00e0 d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o nghi\u00eam tr\u1ecdng v\u00e0 th\u01b0\u1eddng k\u00e8m theo v\u1ea5n \u0111\u1ec1 v\u1ec1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13409\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-04-at-22.58.32.png\" alt=\"Th\u00e0nh ph\u1ea7n c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \" width=\"1508\" height=\"844\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-04-at-22.58.32.png 1508w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-04-at-22.58.32-18x10.png 18w\" sizes=\"(max-width: 1508px) 100vw, 1508px\" \/><\/p>\n<h2 class=\"p1\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu thay \u0111\u1ed5i<\/h2>\n<h3 class=\"p2\">Tr\u01b0\u1eddng h\u1ee3p t\u0103ng<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Tr\u01b0\u1eddng h\u1ee3p<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ghi ch\u00fa<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ch\u1ee7 s\u1edf h\u1eefu g\u00f3p th\u00eam v\u1ed1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1eb1ng ti\u1ec1n, t\u00e0i s\u1ea3n ho\u1eb7c chuy\u1ec3n n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 ph\u1ea7n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ph\u1ea7n v\u01b0\u1ee3t m\u1ec7nh gi\u00e1 ghi v\u00e0o th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">K\u1ebft qu\u1ea3 kinh doanh c\u00f3 l\u00e3i<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">T\u0103ng l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i sang t\u0103ng v\u1ed1n g\u00f3p<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Kh\u00f4ng \u0111\u1ed5i t\u1ed5ng, ch\u1ec9 \u0111\u1ed5i c\u01a1 c\u1ea5u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Theo quy \u0111\u1ecbnh cho ph\u00e9p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Nh\u1eadn t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">T\u00f9y lo\u1ea1i v\u00e0 m\u1ee5c \u0111\u00edch<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 class=\"p2\">Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Tr\u01b0\u1eddng h\u1ee3p<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ghi ch\u00fa<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">K\u1ebft qu\u1ea3 kinh doanh l\u1ed7<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i, c\u00f3 th\u1ec3 \u00e2m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Chia c\u1ed5 t\u1ee9c, chia l\u1ee3i nhu\u1eadn<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1eb1ng ti\u1ec1n th\u00ec gi\u1ea3m t\u1ed5ng, b\u1eb1ng c\u1ed5 phi\u1ebfu th\u00ec kh\u00f4ng \u0111\u1ed5i t\u1ed5ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Mua c\u1ed5 phi\u1ebfu qu\u1ef9<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ghi gi\u1ea3m tr\u1eeb v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Theo quy\u1ebft \u0111\u1ecbnh v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Theo th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p 2020<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">X\u1eed l\u00fd theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p4\"><b>V\u1ec1 chia c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu:<\/b> \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p g\u00e2y nh\u1ea7m nhi\u1ec1u. Chia c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i sang v\u1ed1n g\u00f3p, t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng \u0111\u1ed5i. Doanh nghi\u1ec7p kh\u00f4ng m\u1ea5t ti\u1ec1n, c\u1ed5 \u0111\u00f4ng kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n, ch\u1ec9 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu t\u0103ng l\u00ean.<\/p>\n<h2 class=\"p1\">C\u00e1c ch\u1ec9 s\u1ed1 d\u00f9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ch\u1ec9 s\u1ed1<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">C\u00f4ng th\u1ee9c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">\u00dd ngh\u0129a<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">H\u1ec7 s\u1ed1 t\u1ef1 t\u00e0i tr\u1ee3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u00f7 T\u1ed5ng ngu\u1ed3n v\u1ed1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">T\u1ef7 tr\u1ecdng v\u1ed1n t\u1ef1 c\u00f3, c\u00e0ng cao c\u00e0ng \u00edt ph\u1ee5 thu\u1ed9c n\u1ee3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">N\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">N\u1ee3 ph\u1ea3i tr\u1ea3 \u00f7 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">M\u1ee9c \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">ROE<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">L\u1ee3i nhu\u1eadn sau thu\u1ebf \u00f7 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu b\u00ecnh qu\u00e2n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Sinh l\u1eddi tr\u00ean v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch m\u1ed7i c\u1ed5 ph\u1ea7n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u00f7 S\u1ed1 c\u1ed5 ph\u1ea7n \u0111ang l\u01b0u h\u00e0nh<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">So v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh gi\u00e1<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\"><b>Hai l\u01b0u \u00fd khi t\u00ednh:<\/b><b><\/b><\/p>\n<p class=\"p3\"><b>D\u00f9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu b\u00ecnh qu\u00e2n, kh\u00f4ng d\u00f9ng s\u1ed1 cu\u1ed1i k\u1ef3<\/b>, khi t\u00ednh ROE. L\u1ee3i nhu\u1eadn ph\u00e1t sinh trong c\u1ea3 k\u1ef3 n\u00ean ph\u1ea3i so v\u1edbi v\u1ed1n b\u00ecnh qu\u00e2n c\u1ee7a k\u1ef3 \u0111\u00f3. Doanh nghi\u1ec7p ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 ph\u1ea7n gi\u1eefa n\u0103m m\u00e0 d\u00f9ng s\u1ed1 cu\u1ed1i k\u1ef3 s\u1ebd ra ROE th\u1ea5p gi\u1ea3 t\u1ea1o.<\/p>\n<p class=\"p3\"><b>ROE cao ch\u01b0a ch\u1eafc l\u00e0 tin t\u1ed1t.<\/b> ROE c\u00f3 th\u1ec3 t\u0103ng ch\u1ec9 v\u00ec doanh nghi\u1ec7p vay nhi\u1ec1u h\u01a1n, t\u1ee9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu chi\u1ebfm t\u1ef7 tr\u1ecdng nh\u1ecf \u0111i. C\u1ea7n t\u00e1ch ROE b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p Dupont \u0111\u1ec3 bi\u1ebft m\u1ee9c t\u0103ng \u0111\u1ebfn t\u1eeb hi\u1ec7u qu\u1ea3 hay t\u1eeb \u0111\u00f2n b\u1ea9y. Chi ti\u1ebft \u1edf b\u00e0i <a href=\"https:\/\/arito.vn\/en\/quan-tri-tai-chinh-doanh-nghiep-la-gi\/\"><span class=\"s1\">qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/span><\/a>.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13410\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-04-at-22.59.29.png\" alt=\"Ph\u00e2n bi\u1ec7t v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \" width=\"1496\" height=\"848\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-04-at-22.59.29.png 1496w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-04-at-22.59.29-18x10.png 18w\" sizes=\"(max-width: 1496px) 100vw, 1496px\" \/><\/p>\n<h2 class=\"p1\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Lo\u1ea1i h\u00ecnh<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ngu\u1ed3n h\u00ecnh th\u00e0nh<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">\u0110\u1eb7c \u0111i\u1ec3m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ph\u00e1t h\u00e0nh c\u1ed5 ph\u1ea7n, l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">C\u00f3 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, c\u00f3 th\u1ec3 c\u00f3 c\u1ed5 phi\u1ebfu qu\u1ef9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p2\">Kh\u00f4ng c\u00f3 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ch\u1ee7 doanh nghi\u1ec7p b\u1ecf v\u1ed1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ch\u1ee7 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">C\u00f4ng ty h\u1ee3p danh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Th\u00e0nh vi\u00ean h\u1ee3p danh v\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Th\u00e0nh vi\u00ean h\u1ee3p danh ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ng\u00e2n s\u00e1ch, l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">C\u00f3 th\u1ec3 c\u00f3 c\u00e1c kho\u1ea3n m\u1ee5c theo quy \u0111\u1ecbnh ri\u00eang<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p4\">Theo d\u00f5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean h\u1ec7 th\u1ed1ng<\/h2>\n<p class=\"p3\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 nhi\u1ec1u kho\u1ea3n m\u1ee5c v\u00e0 m\u1ed7i kho\u1ea3n c\u00f3 quy t\u1eafc bi\u1ebfn \u0111\u1ed9ng ri\u00eang. Theo d\u00f5i th\u1ee7 c\u00f4ng d\u1ec5 sai \u1edf ba ch\u1ed7: tr\u00edch qu\u1ef9, chia c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, v\u00e0 k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn cu\u1ed1i n\u0103m.<\/p>\n<p class=\"p5\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\">Ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a Arito<\/a><\/span><span class=\"s2\"> x\u1eed l\u00fd:<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 99\/2025 \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026 v\u00e0 Th\u00f4ng t\u01b0 133\/2016, c\u1eadp nh\u1eadt khi c\u00f3 v\u0103n b\u1ea3n m\u1edbi<\/li>\n<li class=\"li2\">Bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh B01-DN v\u1edbi ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo m\u1eabu quy \u0111\u1ecbnh<\/li>\n<li class=\"li2\">Theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n m\u1ee5c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 l\u1ecbch s\u1eed bi\u1ebfn \u0111\u1ed9ng<\/li>\n<li class=\"li2\">B\u1ea3ng bi\u1ebfn \u0111\u1ed9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ee5c v\u1ee5 thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<li class=\"li2\">B\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t cho doanh nghi\u1ec7p nhi\u1ec1u \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean<\/li>\n<li class=\"li3\">B\u1ed9 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh t\u00ednh t\u1ef1 \u0111\u1ed9ng, g\u1ed3m h\u1ec7 s\u1ed1 t\u1ef1 t\u00e0i tr\u1ee3, n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ROE theo s\u1ed1 b\u00ecnh qu\u00e2n<\/li>\n<\/ul>\n<p class=\"p3\">Xem th\u00eam b\u00e0i <a href=\"https:\/\/arito.vn\/en\/huong-dan-phan-tich-bao-cao-tai-chinh-doanh-nghiep-chinh-xac\/\"><span class=\"s3\">ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a>. <a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\"><span class=\"s3\">\u0110\u0103ng k\u00fd demo<\/span><\/a> \u0111\u1ec3 xem tr\u00ean d\u1eef li\u1ec7u th\u1eadt.<\/p>\n<h2 class=\"p4\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3 class=\"p3\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 g\u00ec?<\/b><\/h3>\n<p class=\"p3\">L\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i c\u1ee7a doanh nghi\u1ec7p sau khi tr\u1eeb to\u00e0n b\u1ed9 n\u1ee3 ph\u1ea3i tr\u1ea3, thu\u1ed9c v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu. T\u00ednh b\u1eb1ng t\u1ed5ng t\u00e0i s\u1ea3n tr\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n<h3 class=\"p3\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h3>\n<p class=\"p3\">V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, c\u00e1c kho\u1ea3n d\u1ef1 tr\u1eef, l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i v\u00e0 ngu\u1ed3n kinh ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/p>\n<h3 class=\"p3\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00e1c v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p class=\"p3\">V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 s\u1ed1 v\u1ed1n cam k\u1ebft g\u00f3p ghi trong \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ch\u1ec9 thay \u0111\u1ed5i khi l\u00e0m th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n tr\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3, g\u1ed3m c\u1ea3 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i v\u00e0 c\u00e1c qu\u1ef9, thay \u0111\u1ed5i m\u1ed7i k\u1ef3 theo k\u1ebft qu\u1ea3 kinh doanh. Doanh nghi\u1ec7p c\u00f3 l\u00e3i l\u0169y k\u1ebf th\u00ec v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u1edbn h\u01a1n v\u1ed1n \u0111i\u1ec1u l\u1ec7, l\u1ed7 l\u0169y k\u1ebf th\u00ec nh\u1ecf h\u01a1n.<\/p>\n<h3 class=\"p3\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 ph\u1ea3i l\u00e0 ti\u1ec1n m\u1eb7t kh\u00f4ng?<\/b><\/h3>\n<p class=\"p3\">Kh\u00f4ng. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 quy\u1ec1n l\u1ee3i c\u00f2n l\u1ea1i tr\u00ean to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, trong \u0111\u00f3 ph\u1ea7n l\u1edbn th\u01b0\u1eddng n\u1eb1m \u1edf h\u00e0ng t\u1ed3n kho, c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u1edbn v\u1eabn c\u00f3 th\u1ec3 thi\u1ebfu ti\u1ec1n m\u1eb7t.<\/p>\n<h3 class=\"p3\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u00e2m ngh\u0129a l\u00e0 g\u00ec?<\/b><\/h3>\n<p class=\"p3\">Ngh\u0129a l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n t\u1ed5ng t\u00e0i s\u1ea3n, th\u01b0\u1eddng do l\u1ed7 l\u0169y k\u1ebf v\u01b0\u1ee3t qu\u00e1 v\u1ed1n g\u00f3p v\u00e0 c\u00e1c qu\u1ef9. \u0110\u00e2y l\u00e0 d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o nghi\u00eam tr\u1ecdng, th\u01b0\u1eddng k\u00e8m theo v\u1ea5n \u0111\u1ec1 v\u1ec1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/p>\n<h3 class=\"p3\"><b>Tr\u00edch l\u1eadp qu\u1ef9 c\u00f3 l\u00e0m gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng?<\/b><\/h3>\n<p class=\"p3\">Kh\u00f4ng. Tr\u00edch qu\u1ef9 ch\u1ec9 chuy\u1ec3n gi\u00e1 tr\u1ecb t\u1eeb l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i sang kho\u1ea3n m\u1ee5c qu\u1ef9, c\u1ea3 hai \u0111\u1ec1u n\u1eb1m trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, n\u00ean t\u1ed5ng kh\u00f4ng \u0111\u1ed5i. Chia c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1edbi l\u00e0m gi\u1ea3m t\u1ed5ng.<\/p>\n<h3 class=\"p3\"><b>Chia c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu c\u00f3 l\u00e0m gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng?<\/b><\/h3>\n<p class=\"p3\">Kh\u00f4ng. Nghi\u1ec7p v\u1ee5 n\u00e0y chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i sang v\u1ed1n g\u00f3p, t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu gi\u1eef nguy\u00ean. Doanh nghi\u1ec7p kh\u00f4ng chi ti\u1ec1n, ch\u1ec9 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu t\u0103ng l\u00ean.<\/p>\n<h3 class=\"p3\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu n\u1eb1m \u1edf \u0111\u00e2u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/b><\/h3>\n<p class=\"p3\">\u1ede ph\u1ea7n D c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, M\u1eabu s\u1ed1 B01-DN theo Th\u00f4ng t\u01b0 99\/2025 \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026. Tr\u01b0\u1edbc \u0111\u00e2y b\u00e1o c\u00e1o n\u00e0y c\u00f3 t\u00ean l\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<h3 class=\"p3\"><b>Th\u00f4ng t\u01b0 99\/2025 thay \u0111\u1ed5i g\u00ec v\u1ec1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu?<\/b><\/h3>\n<p class=\"p3\">T\u00e0i kho\u1ea3n 418 \u0111\u1ed5i t\u00ean t\u1eeb \u201cC\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u201d th\u00e0nh \u201cC\u00e1c kho\u1ea3n d\u1ef1 tr\u1eef\u201d, b\u1ed5 sung t\u00e0i kho\u1ea3n 422 Ngu\u1ed3n kinh ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v\u00e0 t\u00ean b\u00e1o c\u00e1o \u0111\u1ed5i t\u1eeb B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u00f2n 71 t\u00e0i kho\u1ea3n c\u1ea5p 1, \u00edt h\u01a1n Th\u00f4ng t\u01b0 200 n\u0103m t\u00e0i kho\u1ea3n.<\/p>\n<h2 class=\"p4\">T\u1ed5ng k\u1ebft<\/h2>\n<p class=\"p3\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng t\u1ed5ng t\u00e0i s\u1ea3n tr\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3. \u0110\u00f3 l\u00e0 ph\u1ea7n thu\u1ed9c v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu, kh\u00f4ng ph\u1ea3i ti\u1ec1n m\u1eb7t \u0111ang c\u00f3.<\/p>\n<p class=\"p3\">Ba \u0111i\u1ec1u n\u00ean nh\u1edb:<\/p>\n<p class=\"p3\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00e1c v\u1ed1n \u0111i\u1ec1u l\u1ec7, v\u00e0 kho\u1ea3ng c\u00e1ch gi\u1eefa hai con s\u1ed1 cho bi\u1ebft doanh nghi\u1ec7p \u0111\u00e3 t\u00edch l\u0169y hay \u0111\u00e3 b\u00e0o m\u00f2n v\u1ed1n qua th\u1eddi gian.<\/p>\n<p class=\"p3\">Kh\u00f4ng ph\u1ea3i nghi\u1ec7p v\u1ee5 n\u00e0o c\u0169ng l\u00e0m thay \u0111\u1ed5i t\u1ed5ng. Tr\u00edch qu\u1ef9 v\u00e0 chia c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu ch\u1ec9 chuy\u1ec3n gi\u00e1 tr\u1ecb gi\u1eefa c\u00e1c kho\u1ea3n m\u1ee5c b\u00ean trong.<\/p>\n<p class=\"p3\">Xu h\u01b0\u1edbng quan tr\u1ecdng h\u01a1n con s\u1ed1 m\u1ed9t k\u1ef3. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu gi\u1ea3m li\u00ean t\u1ee5c nhi\u1ec1u k\u1ef3 trong khi v\u1ed1n g\u00f3p kh\u00f4ng \u0111\u1ed5i l\u00e0 d\u1ea5u hi\u1ec7u l\u1ed7 l\u0169y k\u1ebf \u0111ang t\u00edch t\u1ee5.<\/p>\n<p class=\"p3\">V\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt, t\u1eeb 01\/01\/2026 c\u1ea7n c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 99\/2025: t\u00ean b\u00e1o c\u00e1o, t\u00ean t\u00e0i kho\u1ea3n 418 v\u00e0 t\u00e0i kho\u1ea3n 422 b\u1ed5 sung.<\/p>\n<p class=\"p3\">N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, s\u1ed1 li\u1ec7u trong v\u00ed d\u1ee5 l\u00e0 minh h\u1ecda. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 bi\u1ec3u m\u1eabu theo v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh. C\u1ea7n trao \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, <a href=\"https:\/\/arito.vn\/en\/thong-tin-lien-he\/\"><span class=\"s3\">li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 60 t\u1ef7 nh\u01b0ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu 85 t\u1ef7. M\u1ed9t doanh nghi\u1ec7p kh\u00e1c v\u1ed1n \u0111i\u1ec1u l\u1ec7 60 t\u1ef7 nh\u01b0ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ch\u1ec9 c\u00f2n 20 t\u1ef7. C\u1ea3 hai \u0111\u1ec1u b\u00ecnh th\u01b0\u1eddng, v\u00e0 hi\u1ec3u v\u00ec sao l\u00e0 n\u1ed9i dung ch\u00ednh c\u1ee7a b\u00e0i vi\u1ebft. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch v\u1ed1n [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":13408,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13407","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=13407"}],"version-history":[{"count":7,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13407\/revisions"}],"predecessor-version":[{"id":24503,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13407\/revisions\/24503"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13408"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}