{"id":6475,"date":"2026-10-25T10:18:13","date_gmt":"2026-10-25T03:18:13","guid":{"rendered":"https:\/\/arito.com.vn\/?p=6475"},"modified":"2026-11-03T14:01:48","modified_gmt":"2026-11-03T07:01:48","slug":"bang-can-doi-ke-toan-la-gi-noi-dung-va-nguyen-tac-lap-bang-can-doi-ke-toan","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/bang-can-doi-ke-toan-la-gi-noi-dung-va-nguyen-tac-lap-bang-can-doi-ke-toan\/","title":{"rendered":"B\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf To\u00e1n L\u00e0 G\u00ec? K\u1ebft C\u1ea5u V\u00e0 C\u00e1ch \u0110\u1ecdc 2026"},"content":{"rendered":"<p><strong>T\u1eeb 01\/01\/2026, t\u00ean g\u1ecdi ch\u00ednh th\u1ee9c c\u1ee7a b\u00e1o c\u00e1o n\u00e0y l\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/strong> Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 thay Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u0111\u00e3 \u0111\u1ed5i t\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. T\u00ean m\u1edbi tr\u00f9ng c\u00e1ch g\u1ecdi c\u1ee7a chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, n\u01a1i b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Statement of financial position.<\/p>\n<p>N\u1ed9i dung b\u00e1o c\u00e1o kh\u00f4ng \u0111\u1ed5i: v\u1eabn ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m. Nh\u01b0ng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC d\u00f9ng m\u1eabu kh\u00e1c, v\u00e0 Th\u00f4ng t\u01b0 133 kh\u00f4ng b\u1ecb thay th\u1ebf.<\/p>\n<p>B\u00e0i n\u00e0y tr\u00ecnh b\u00e0y k\u1ebft c\u1ea5u b\u00e1o c\u00e1o tr\u00ean m\u1ed9t b\u1ed9 s\u1ed1 li\u1ec7u \u0111\u1ea7y \u0111\u1ee7, m\u1eabu bi\u1ec3u theo t\u1eebng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, nguy\u00ean t\u1eafc l\u1eadp, v\u00e0 b\u1ea3y t\u1ef7 s\u1ed1 \u0111\u1ec3 \u0111\u1ecdc.<\/p>\n<h2>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/h2>\n<p>L\u00e0 b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 <strong>t\u00e0i s\u1ea3n<\/strong> doanh nghi\u1ec7p \u0111ang c\u00f3 v\u00e0 <strong>ngu\u1ed3n h\u00ecnh th\u00e0nh<\/strong> s\u1ed1 t\u00e0i s\u1ea3n \u0111\u00f3, t\u1ea1i <strong>m\u1ed9t th\u1eddi \u0111i\u1ec3m<\/strong> c\u1ee5 th\u1ec3, th\u01b0\u1eddng l\u00e0 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-26803 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Bang-can-doi-ke-toan-minh-hoa.png\" alt=\"B\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf To\u00e1n L\u00e0 G\u00ec? K\u1ebft C\u1ea5u V\u00e0 C\u00e1ch \u0110\u1ecdc 2026 \" width=\"1774\" height=\"887\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Bang-can-doi-ke-toan-minh-hoa.png 1774w, https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Bang-can-doi-ke-toan-minh-hoa-18x9.png 18w\" sizes=\"(max-width: 1774px) 100vw, 1774px\" \/><\/p>\n<p>\u0110i\u1ec3m ph\u00e2n bi\u1ec7t v\u1edbi hai b\u00e1o c\u00e1o c\u00f2n l\u1ea1i:<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">\n<p>B\u00e1o c\u00e1o<\/p>\n<\/td>\n<td width=\"176\">\n<p>Ph\u1ea3n \u00e1nh \u0111i\u1ec1u g\u00ec<\/p>\n<\/td>\n<td width=\"176\">\n<p>T\u00ednh ch\u1ea5t th\u1eddi gian<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">\n<p><strong>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/strong><\/p>\n<\/td>\n<td width=\"176\">\n<p>T\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n<\/p>\n<\/td>\n<td width=\"176\">\n<p><strong>M\u1ed9t th\u1eddi \u0111i\u1ec3m<\/strong>, nh\u01b0 \u1ea3nh ch\u1ee5p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n<\/td>\n<td width=\"176\">\n<p>Doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn<\/p>\n<\/td>\n<td width=\"176\">\n<p>M\u1ed9t kho\u1ea3ng th\u1eddi gian<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/p>\n<\/td>\n<td width=\"176\">\n<p>Ti\u1ec1n v\u00e0o v\u00e0 ti\u1ec1n ra<\/p>\n<\/td>\n<td width=\"176\">\n<p>M\u1ed9t kho\u1ea3ng th\u1eddi gian<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 b\u00e1o c\u00e1o duy nh\u1ea5t trong b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi \u201ct\u1ea1i ng\u00e0y 31\/12 doanh nghi\u1ec7p c\u00f3 g\u00ec v\u00e0 n\u1ee3 ai bao nhi\u00eau\u201d, ch\u1ee9 kh\u00f4ng tr\u1ea3 l\u1eddi \u201ctrong n\u0103m l\u00e0m \u0111\u01b0\u1ee3c bao nhi\u00eau\u201d.<\/p>\n<h2>K\u1ebft c\u1ea5u: t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n<\/h2>\n<p>B\u00e1o c\u00e1o g\u1ed3m hai ph\u1ea7n c\u00f3 t\u1ed5ng s\u1ed1 b\u1eb1ng nhau. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t b\u00e1o c\u00e1o \u0111\u1ea7y \u0111\u1ee7, \u0111\u01a1n v\u1ecb tri\u1ec7u \u0111\u1ed3ng:<\/p>\n<p><strong>Ph\u1ea7n A. T\u00e0i s\u1ea3n<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td>\n<p>Kho\u1ea3n m\u1ee5c<\/p>\n<\/td>\n<td>\n<p>S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p><strong>I. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>1.350<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/p>\n<\/td>\n<td>\n<p>180<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/p>\n<\/td>\n<td>\n<p>470<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>H\u00e0ng t\u1ed3n kho<\/p>\n<\/td>\n<td>\n<p>600<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c<\/p>\n<\/td>\n<td>\n<p>100<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>II. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>1.800<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td>\n<p>1.600<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/p>\n<\/td>\n<td>\n<p>200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>T\u1ed4NG T\u00c0I S\u1ea2N<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>3.150<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ph\u1ea7n B. Ngu\u1ed3n v\u1ed1n<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td>\n<p>Kho\u1ea3n m\u1ee5c<\/p>\n<\/td>\n<td>\n<p>S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p><strong>I. N\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>1.800<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>N\u1ee3 ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n<td>\n<p><strong>1.200<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/p>\n<\/td>\n<td>\n<p>480<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/p>\n<\/td>\n<td>\n<p>120<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/p>\n<\/td>\n<td>\n<p>90<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<\/td>\n<td>\n<p>110<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vay ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n<td>\n<p>400<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>N\u1ee3 d\u00e0i h\u1ea1n<\/p>\n<\/td>\n<td>\n<p><strong>600<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vay d\u00e0i h\u1ea1n<\/p>\n<\/td>\n<td>\n<p>600<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>II. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>1.350<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td>\n<p>1.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/p>\n<\/td>\n<td>\n<p>350<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>T\u1ed4NG NGU\u1ed2N V\u1ed0N<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>3.150<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ki\u1ec3m tra:<\/strong> t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n 180 + 470 + 600 + 100 = 1.350. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n 1.600 + 200 = 1.800. T\u1ed5ng t\u00e0i s\u1ea3n 1.350 + 1.800 = 3.150. N\u1ee3 ng\u1eafn h\u1ea1n 480 + 120 + 90 + 110 + 400 = 1.200. T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 1.200 + 600 = 1.800. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu 1.000 + 350 = 1.350. T\u1ed5ng ngu\u1ed3n v\u1ed1n 1.800 + 1.350 = 3.150. Hai b\u00ean b\u1eb1ng nhau. Kh\u1edbp.<\/p>\n<p>C\u00e1ch \u0111\u1ecdc nhanh hai b\u00ean: <strong>b\u00ean tr\u00e1i cho bi\u1ebft ti\u1ec1n \u0111ang n\u1eb1m \u1edf \u0111\u00e2u, b\u00ean ph\u1ea3i cho bi\u1ebft ti\u1ec1n \u0111\u00f3 t\u1eeb \u0111\u00e2u m\u00e0 c\u00f3.<\/strong> Trong v\u00ed d\u1ee5 tr\u00ean, doanh nghi\u1ec7p \u0111ang n\u1eafm 3.150 tri\u1ec7u \u0111\u1ed3ng t\u00e0i s\u1ea3n, trong \u0111\u00f3 1.800 l\u00e0 ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi kh\u00e1c v\u00e0 1.350 l\u00e0 ti\u1ec1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<h2>Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 v\u00ec sao hai b\u00ean lu\u00f4n c\u00e2n<\/h2>\n<p><strong>T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n<p>Ph\u01b0\u01a1ng tr\u00ecnh n\u00e0y lu\u00f4n \u0111\u00fang kh\u00f4ng ph\u1ea3i v\u00ec may m\u1eafn, m\u00e0 v\u00ec hai b\u00ean m\u00f4 t\u1ea3 c\u00f9ng m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n t\u1eeb hai g\u00f3c nh\u00ecn. M\u1ed7i \u0111\u1ed3ng t\u00e0i s\u1ea3n \u0111\u1ec1u ph\u1ea3i c\u00f3 ngu\u1ed3n, v\u00e0 ngu\u1ed3n ch\u1ec9 c\u00f3 hai lo\u1ea1i: \u0111i vay ho\u1eb7c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<p>M\u1ecdi nghi\u1ec7p v\u1ee5 \u0111\u1ec1u gi\u1eef ph\u01b0\u01a1ng tr\u00ecnh c\u00e2n:<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"264\">\n<p>Nghi\u1ec7p v\u1ee5<\/p>\n<\/td>\n<td width=\"264\">\n<p>T\u00e1c \u0111\u1ed9ng<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"264\">\n<p>Vay ng\u00e2n h\u00e0ng 500 tri\u1ec7u<\/p>\n<\/td>\n<td width=\"264\">\n<p>T\u00e0i s\u1ea3n t\u0103ng 500 \u1edf ti\u1ec1n, n\u1ee3 ph\u1ea3i tr\u1ea3 t\u0103ng 500<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">\n<p>Mua h\u00e0ng tr\u1ea3 ngay 200 tri\u1ec7u<\/p>\n<\/td>\n<td width=\"264\">\n<p>T\u00e0i s\u1ea3n t\u0103ng 200 \u1edf h\u00e0ng t\u1ed3n kho, gi\u1ea3m 200 \u1edf ti\u1ec1n, hai b\u00ean kh\u00f4ng \u0111\u1ed5i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">\n<p>Mua h\u00e0ng c\u00f4ng n\u1ee3 300 tri\u1ec7u<\/p>\n<\/td>\n<td width=\"264\">\n<p>T\u00e0i s\u1ea3n t\u0103ng 300 \u1edf h\u00e0ng t\u1ed3n kho, n\u1ee3 ph\u1ea3i tr\u1ea3 t\u0103ng 300<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">\n<p>Tr\u1ea3 n\u1ee3 ng\u01b0\u1eddi b\u00e1n 150 tri\u1ec7u<\/p>\n<\/td>\n<td width=\"264\">\n<p>T\u00e0i s\u1ea3n gi\u1ea3m 150 \u1edf ti\u1ec1n, n\u1ee3 ph\u1ea3i tr\u1ea3 gi\u1ea3m 150<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">\n<p>L\u00e3i trong k\u1ef3 350 tri\u1ec7u<\/p>\n<\/td>\n<td width=\"264\">\n<p>T\u00e0i s\u1ea3n t\u0103ng 350, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u0103ng 350 \u1edf l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>N\u1ebfu hai b\u00ean kh\u00f4ng b\u1eb1ng nhau th\u00ec ch\u1eafc ch\u1eafn c\u00f3 l\u1ed7i, v\u00e0 l\u1ed7i th\u01b0\u1eddng n\u1eb1m \u1edf m\u1ed9t trong b\u1ed1n ch\u1ed7: b\u1ecf s\u00f3t m\u1ed9t kho\u1ea3n m\u1ee5c khi t\u1ed5ng h\u1ee3p, l\u1ea5y s\u1ed1 d\u01b0 sai b\u00ean n\u1ee3 ho\u1eb7c b\u00ean c\u00f3, ch\u01b0a k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn trong k\u1ef3, ho\u1eb7c c\u00f2n s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n trung gian ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd.<\/p>\n<h2>M\u1eabu bi\u1ec3u theo t\u1eebng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/h2>\n<p>\u0110\u00e2y l\u00e0 ph\u1ea7n quy\u1ebft \u0111\u1ecbnh b\u1ea1n t\u1ea3i m\u1eabu n\u00e0o. D\u00f9ng sai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec m\u1eabu kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed5.<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">\n<p>Doanh nghi\u1ec7p \u00e1p d\u1ee5ng<\/p>\n<\/td>\n<td width=\"176\">\n<p>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/p>\n<\/td>\n<td width=\"176\">\n<p>M\u1eabu b\u00e1o c\u00e1o<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">\n<p>Doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00e2y \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014<\/p>\n<\/td>\n<td width=\"176\">\n<p><strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong>, hi\u1ec7u l\u1ef1c 01\/01\/2026<\/p>\n<\/td>\n<td width=\"176\">\n<p>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, M\u1eabu s\u1ed1 <strong>B 01 \u2013 DN<\/strong> <em>(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn s\u1ed1 hi\u1ec7u m\u1eabu)<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/p>\n<\/td>\n<td width=\"176\">\n<p><strong>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, <strong>kh\u00f4ng b\u1ecb thay th\u1ebf<\/strong><\/p>\n<\/td>\n<td width=\"176\">\n<p><strong>B01a-DNN<\/strong> n\u1ebfu \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, <strong>B01b-DNN<\/strong> n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ba \u0111i\u1ec3m c\u1ea7n nh\u1edb:<\/p>\n<ol>\n<li><strong>Th\u00f4ng t\u01b0 200\/2014 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026.<\/strong> Nh\u01b0ng v\u1eabn l\u00e0 c\u0103n c\u1ee9 cho k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2025 v\u00e0 c\u00e1c n\u0103m tr\u01b0\u1edbc, n\u00ean b\u00e1o c\u00e1o n\u0103m 2025 n\u1ed9p trong n\u0103m 2026 v\u1eabn l\u1eadp theo Th\u00f4ng t\u01b0 200.<\/li>\n<li><strong>Th\u00f4ng t\u01b0 133\/2016 v\u1eabn c\u00f3 hi\u1ec7u l\u1ef1c.<\/strong> Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00f4ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i g\u00ec trong n\u0103m 2026.<\/li>\n<li>Th\u00f4ng t\u01b0 133 c\u00f3 <strong>hai m\u1eabu ri\u00eang<\/strong> cho hai tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, trong khi nhi\u1ec1u ng\u01b0\u1eddi ch\u1ec9 bi\u1ebft m\u1ed9t m\u1eabu.<\/li>\n<\/ol>\n<p>Chi ti\u1ebft v\u1ec1 vi\u1ec7c thay th\u1ebf v\u0103n b\u1ea3n xem t\u1ea1i <a href=\"https:\/\/arito.vn\/en\/thong-tu-sua-doi-bo-sung-thong-tu-thay-the-thong-tu-200\/\">th\u00f4ng t\u01b0 200 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng th\u00f4ng t\u01b0 n\u00e0o<\/a>.<\/p>\n<h2>Nguy\u00ean t\u1eafc l\u1eadp<\/h2>\n<h3>Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/h3>\n<p>\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u00f4ng th\u01b0\u1eddng. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai g\u1ea7n, n\u00ean t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n.<\/p>\n<p>Nguy\u00ean t\u1eafc ch\u00ednh:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e2n lo\u1ea1i theo <strong>ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n<\/strong> d\u1ef1a tr\u00ean k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb t\u00e0i s\u1ea3n v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3, tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh cho ph\u00e9p. Ph\u1ea3i thu c\u1ee7a m\u1ed9t kh\u00e1ch v\u00e0 ph\u1ea3i tr\u1ea3 cho c\u00f9ng kh\u00e1ch \u0111\u00f3 v\u1eabn tr\u00ecnh b\u00e0y ri\u00eang.<\/li>\n<li>C\u00e1c kho\u1ea3n m\u1ee5c ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo \u0111\u00fang b\u1ea3n ch\u1ea5t, kh\u00f4ng theo t\u00ean g\u1ecdi c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li>S\u1ed1 li\u1ec7u k\u1ef3 tr\u01b0\u1edbc ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u1ec3 so s\u00e1nh.<\/li>\n<\/ul>\n<h3>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/h3>\n<p>Khi doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ho\u1eb7c c\u00f3 \u00fd \u0111\u1ecbnh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, c\u00e1ch l\u1eadp thay \u0111\u1ed5i c\u0103n b\u1ea3n:<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">\n<p>Content<\/p>\n<\/td>\n<td width=\"176\">\n<p>Ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/p>\n<\/td>\n<td width=\"176\">\n<p>Kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">\n<p>Ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n<\/p>\n<\/td>\n<td width=\"176\">\n<p>C\u00f3<\/p>\n<\/td>\n<td width=\"176\">\n<p><strong>Kh\u00f4ng ph\u00e2n lo\u1ea1i<\/strong>, v\u00ec m\u1ecdi kho\u1ea3n \u0111\u1ec1u s\u1eafp ph\u1ea3i x\u1eed l\u00fd<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>C\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td width=\"176\">\n<p>Gi\u00e1 tr\u1ecb ghi s\u1ed5<\/p>\n<\/td>\n<td width=\"176\">\n<p><strong>Gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>Kh\u1ea5u hao, ph\u00e2n b\u1ed5<\/p>\n<\/td>\n<td width=\"176\">\n<p>Ti\u1ebfp t\u1ee5c<\/p>\n<\/td>\n<td width=\"176\">\n<p>D\u1eebng, chuy\u1ec3n sang \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>D\u1ef1 ph\u00f2ng<\/p>\n<\/td>\n<td width=\"176\">\n<p>Theo quy \u0111\u1ecbnh th\u00f4ng th\u01b0\u1eddng<\/p>\n<\/td>\n<td width=\"176\">\n<p>Ph\u1ea3i tr\u00edch \u0111\u1ee7 cho m\u1ecdi t\u1ed5n th\u1ea5t d\u1ef1 ki\u1ebfn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>M\u1eabu \u00e1p d\u1ee5ng v\u1edbi Th\u00f4ng t\u01b0 133<\/p>\n<\/td>\n<td width=\"176\">\n<p>B01a-DNN<\/p>\n<\/td>\n<td width=\"176\">\n<p><strong>B01b-DNN<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f2n \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c hay kh\u00f4ng l\u00e0 \u0111\u00e1nh gi\u00e1 c\u1ee7a ban gi\u00e1m \u0111\u1ed1c v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h2>Ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n<\/h2>\n<p>M\u1ed1c ph\u00e2n lo\u1ea1i l\u00e0 <strong>12 th\u00e1ng<\/strong> t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, d\u1ef1a tr\u00ean <strong>k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i<\/strong> ch\u1ee9 kh\u00f4ng d\u1ef1a tr\u00ean k\u1ef3 h\u1ea1n ban \u0111\u1ea7u.<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">\n<p>Kho\u1ea3n m\u1ee5c<\/p>\n<\/td>\n<td width=\"176\">\n<p>Ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n<td width=\"176\">\n<p>D\u00e0i h\u1ea1n<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">\n<p>Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/p>\n<\/td>\n<td width=\"176\">\n<p>Thu h\u1ed3i trong 12 th\u00e1ng<\/p>\n<\/td>\n<td width=\"176\">\n<p>Thu h\u1ed3i sau 12 th\u00e1ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>Vay<\/p>\n<\/td>\n<td width=\"176\">\n<p>Ph\u1ea3i tr\u1ea3 trong 12 th\u00e1ng<\/p>\n<\/td>\n<td width=\"176\">\n<p>Ph\u1ea3i tr\u1ea3 sau 12 th\u00e1ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>K\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/p>\n<\/td>\n<td width=\"176\">\n<p>K\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1eeb 12 th\u00e1ng tr\u1edf xu\u1ed1ng<\/p>\n<\/td>\n<td width=\"176\">\n<p>K\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0110i\u1ec3m d\u1ec5 sai nh\u1ea5t: <strong>kho\u1ea3n vay d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3 trong 12 th\u00e1ng t\u1edbi ph\u1ea3i chuy\u1ec3n sang n\u1ee3 ng\u1eafn h\u1ea1n.<\/strong> M\u1ed9t kho\u1ea3n vay 5 n\u0103m sang n\u0103m th\u1ee9 n\u0103m th\u00ec ph\u1ea7n ph\u1ea3i tr\u1ea3 trong n\u0103m \u0111\u00f3 l\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n, kh\u00f4ng c\u00f2n l\u00e0 n\u1ee3 d\u00e0i h\u1ea1n. Kh\u00f4ng chuy\u1ec3n th\u00ec t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh b\u1ecb t\u00ednh sai theo h\u01b0\u1edbng t\u1ed1t h\u01a1n th\u1ef1c t\u1ebf.<\/p>\n<p>T\u01b0\u01a1ng t\u1ef1 v\u1edbi ti\u1ec1n \u0111\u1eb7t c\u1ecdc thu\u00ea m\u1eb7t b\u1eb1ng d\u00e0i h\u1ea1n: h\u1ee3p \u0111\u1ed3ng 5 n\u0103m th\u00ec kho\u1ea3n \u0111\u1eb7t c\u1ecdc l\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, nh\u01b0ng sang n\u0103m cu\u1ed1i ph\u1ea3i chuy\u1ec3n sang ng\u1eafn h\u1ea1n.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-26802 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Phan-loai-ngan-han-va-dai-han.png\" alt=\"B\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf To\u00e1n L\u00e0 G\u00ec? K\u1ebft C\u1ea5u V\u00e0 C\u00e1ch \u0110\u1ecdc 2026 \" width=\"1774\" height=\"887\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Phan-loai-ngan-han-va-dai-han.png 1774w, https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Phan-loai-ngan-han-va-dai-han-18x9.png 18w\" sizes=\"(max-width: 1774px) 100vw, 1774px\" \/><\/p>\n<h2>C\u00e1ch \u0111\u1ecdc: ba b\u01b0\u1edbc v\u00e0 b\u1ea3y t\u1ef7 s\u1ed1<\/h2>\n<h3>B\u01b0\u1edbc 1: \u0110\u1ecdc c\u01a1 c\u1ea5u t\u1ed5ng quan<\/h3>\n<p>Nh\u00ecn b\u1ed1n con s\u1ed1 tr\u01b0\u1edbc khi nh\u00ecn chi ti\u1ebft:<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">\n<p>Con s\u1ed1<\/p>\n<\/td>\n<td width=\"176\">\n<p>V\u00ed d\u1ee5<\/p>\n<\/td>\n<td width=\"176\">\n<p>Cho bi\u1ebft<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">\n<p>T\u1ed5ng t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td width=\"176\">\n<p>3.150<\/p>\n<\/td>\n<td width=\"176\">\n<p>Quy m\u00f4 doanh nghi\u1ec7p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>T\u1ef7 tr\u1ecdng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n<td width=\"176\">\n<p>1.350 \u00f7 3.150 = 42,9%<\/p>\n<\/td>\n<td width=\"176\">\n<p>M\u1ee9c \u0111\u1ed9 linh ho\u1ea1t c\u1ee7a t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>T\u1ef7 tr\u1ecdng n\u1ee3 ph\u1ea3i tr\u1ea3<\/p>\n<\/td>\n<td width=\"176\">\n<p>1.800 \u00f7 3.150 = 57,1%<\/p>\n<\/td>\n<td width=\"176\">\n<p>M\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c v\u1ed1n vay<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>V\u1ed1n l\u01b0u \u0111\u1ed9ng r\u00f2ng<\/p>\n<\/td>\n<td width=\"176\">\n<p>1.350 \u2212 1.200 = 150<\/p>\n<\/td>\n<td width=\"176\">\n<p>\u0110\u1ec7m thanh to\u00e1n ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ki\u1ec3m tra:<\/strong> 1.350 \u00f7 3.150 = 0,4286 t\u1ee9c 42,9%. 1.800 \u00f7 3.150 = 0,5714 t\u1ee9c 57,1%. 1.350 \u2212 1.200 = 150 tri\u1ec7u \u0111\u1ed3ng. Kh\u1edbp.<\/p>\n<p>V\u1ed1n l\u01b0u \u0111\u1ed9ng r\u00f2ng 150 tri\u1ec7u tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n 3.150 tri\u1ec7u l\u00e0 m\u1ee9c \u0111\u1ec7m m\u1ecfng. Doanh nghi\u1ec7p n\u00e0y \u0111ang d\u00f9ng m\u1ed9t ph\u1ea7n n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u1ec3 t\u00e0i tr\u1ee3 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, l\u00e0 c\u01a1 c\u1ea5u c\u1ea7n theo d\u00f5i.<\/p>\n<h3>B\u01b0\u1edbc 2: \u0110\u1ecdc chi ti\u1ebft c\u00e1c kho\u1ea3n m\u1ee5c l\u1edbn<\/h3>\n<p>Ba kho\u1ea3n m\u1ee5c c\u1ea7n soi \u0111\u1ea7u ti\u00ean, v\u00ec \u0111\u00e2y l\u00e0 n\u01a1i ti\u1ec1n b\u1ecb kh\u00f3a:<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">\n<p>Kho\u1ea3n m\u1ee5c<\/p>\n<\/td>\n<td width=\"176\">\n<p>V\u00ed d\u1ee5<\/p>\n<\/td>\n<td width=\"176\">\n<p>C\u00e2u h\u1ecfi c\u1ea7n tr\u1ea3 l\u1eddi<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">\n<p>Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/p>\n<\/td>\n<td width=\"176\">\n<p>470<\/p>\n<\/td>\n<td width=\"176\">\n<p>Tu\u1ed5i n\u1ee3 th\u1ebf n\u00e0o, c\u00f3 kho\u1ea3n qu\u00e1 h\u1ea1n l\u1edbn n\u00e0o, c\u00f3 c\u1ea7n tr\u00edch d\u1ef1 ph\u00f2ng kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>H\u00e0ng t\u1ed3n kho<\/p>\n<\/td>\n<td width=\"176\">\n<p>600<\/p>\n<\/td>\n<td width=\"176\">\n<p>C\u00f3 h\u00e0ng ch\u1eadm lu\u00e2n chuy\u1ec3n kh\u00f4ng, c\u00f3 h\u00e0ng h\u1ebft h\u1ea1n ho\u1eb7c l\u1ed7i th\u1eddi kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/p>\n<\/td>\n<td width=\"176\">\n<p>480<\/p>\n<\/td>\n<td width=\"176\">\n<p>C\u00f3 kho\u1ea3n n\u00e0o \u0111\u00e3 qu\u00e1 h\u1ea1n thanh to\u00e1n, c\u00f3 m\u1ea5t chi\u1ebft kh\u1ea5u thanh to\u00e1n s\u1edbm kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ph\u1ea3i thu 470 c\u1ed9ng h\u00e0ng t\u1ed3n kho 600 b\u1eb1ng 1.070 tri\u1ec7u \u0111\u1ed3ng, t\u1ee9c <strong>g\u1ea7n 34% t\u1ed5ng t\u00e0i s\u1ea3n \u0111ang n\u1eb1m \u1edf hai kho\u1ea3n m\u1ee5c ch\u01b0a th\u00e0nh ti\u1ec1n<\/strong>. \u0110\u00e2y l\u00e0 con s\u1ed1 gi\u1ea3i th\u00edch v\u00ec sao doanh nghi\u1ec7p c\u00f3 l\u00e3i m\u00e0 v\u1eabn thi\u1ebfu ti\u1ec1n. C\u00e1ch x\u1eed l\u00fd xem t\u1ea1i <a href=\"https:\/\/arito.vn\/en\/quan-ly-dong-tien-doanh-nghiep-la-gi\/\">qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p<\/a>.<\/p>\n<h3>B\u01b0\u1edbc 3: T\u00ednh b\u1ea3y t\u1ef7 s\u1ed1<\/h3>\n<p>V\u1edbi b\u00e1o c\u00e1o tr\u00ean, c\u00f9ng doanh thu thu\u1ea7n 6.300 v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf 315 tri\u1ec7u \u0111\u1ed3ng:<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"132\">\n<p>T\u1ef7 s\u1ed1<\/p>\n<\/td>\n<td width=\"132\">\n<p>C\u00f4ng th\u1ee9c<\/p>\n<\/td>\n<td width=\"132\">\n<p>K\u1ebft qu\u1ea3<\/p>\n<\/td>\n<td width=\"132\">\n<p>Nh\u1eadn \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"132\">\n<p>Thanh to\u00e1n hi\u1ec7n h\u00e0nh<\/p>\n<\/td>\n<td width=\"132\">\n<p>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u00f7 N\u1ee3 ng\u1eafn h\u1ea1n = 1.350 \u00f7 1.200<\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>1,13<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p>Tr\u00ean 1 nh\u01b0ng m\u1ecfng, ch\u1ec9 \u0111\u1ee7 che n\u1ee3 ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p>Thanh to\u00e1n nhanh<\/p>\n<\/td>\n<td width=\"132\">\n<p>(T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u2212 T\u1ed3n kho) \u00f7 N\u1ee3 ng\u1eafn h\u1ea1n = 750 \u00f7 1.200<\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>0,63<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p>D\u01b0\u1edbi 1, ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c b\u00e1n \u0111\u01b0\u1ee3c h\u00e0ng t\u1ed3n kho<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p>V\u1ed1n l\u01b0u \u0111\u1ed9ng r\u00f2ng<\/p>\n<\/td>\n<td width=\"132\">\n<p>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u2212 N\u1ee3 ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>150 tri\u1ec7u<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p>\u0110\u1ec7m m\u1ecfng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p>H\u1ec7 s\u1ed1 n\u1ee3<\/p>\n<\/td>\n<td width=\"132\">\n<p>N\u1ee3 ph\u1ea3i tr\u1ea3 \u00f7 T\u1ed5ng t\u00e0i s\u1ea3n = 1.800 \u00f7 3.150<\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>57,1%<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p>H\u01a1n m\u1ed9t n\u1eeda t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb n\u1ee3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p>N\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td width=\"132\">\n<p>N\u1ee3 ph\u1ea3i tr\u1ea3 \u00f7 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = 1.800 \u00f7 1.350<\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>1,33<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p>M\u1ed7i \u0111\u1ed3ng v\u1ed1n ch\u1ee7 g\u00e1nh 1,33 \u0111\u1ed3ng n\u1ee3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p>ROA<\/p>\n<\/td>\n<td width=\"132\">\n<p>L\u1ee3i nhu\u1eadn sau thu\u1ebf \u00f7 T\u1ed5ng t\u00e0i s\u1ea3n = 315 \u00f7 3.150<\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>10,0%<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p>M\u1ed7i \u0111\u1ed3ng t\u00e0i s\u1ea3n t\u1ea1o 0,1 \u0111\u1ed3ng l\u1ee3i nhu\u1eadn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p>ROE<\/p>\n<\/td>\n<td width=\"132\">\n<p>L\u1ee3i nhu\u1eadn sau thu\u1ebf \u00f7 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = 315 \u00f7 1.350<\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>23,3%<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p>Cao h\u01a1n ROA v\u00ec c\u00f3 d\u00f9ng \u0111\u00f2n b\u1ea9y n\u1ee3<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ki\u1ec3m tra:<\/strong> 1.350 \u00f7 1.200 = 1,125, l\u00e0m tr\u00f2n 1,13. (1.350 \u2212 600) \u00f7 1.200 = 750 \u00f7 1.200 = 0,625, l\u00e0m tr\u00f2n 0,63. 1.800 \u00f7 3.150 = 0,5714 t\u1ee9c 57,1%. 1.800 \u00f7 1.350 = 1,3333, l\u00e0m tr\u00f2n 1,33. 315 \u00f7 3.150 = 0,1000 t\u1ee9c 10,0%. 315 \u00f7 1.350 = 0,2333 t\u1ee9c 23,3%. Kh\u1edbp.<\/p>\n<p>Quan h\u1ec7 gi\u1eefa ROA v\u00e0 ROE l\u00e0 ch\u1ed7 \u0111\u1ecdc \u0111\u01b0\u1ee3c t\u00e1c d\u1ee5ng c\u1ee7a \u0111\u00f2n b\u1ea9y. ROE 23,3% cao h\u01a1n ROA 10,0% v\u00ec doanh nghi\u1ec7p d\u00f9ng n\u1ee3 \u0111\u1ec3 t\u00e0i tr\u1ee3 t\u00e0i s\u1ea3n. \u0110\u00f2n b\u1ea9y l\u00e0m t\u0103ng ROE khi ho\u1ea1t \u0111\u1ed9ng c\u00f3 l\u00e3i, nh\u01b0ng c\u0169ng l\u00e0m l\u1ed7 n\u1eb7ng h\u01a1n khi ho\u1ea1t \u0111\u1ed9ng thua l\u1ed7.<\/p>\n<p>Ba l\u01b0u \u00fd khi d\u00f9ng t\u1ef7 s\u1ed1:<\/p>\n<ul>\n<li><strong>So v\u1edbi ch\u00ednh m\u00ecnh theo th\u1eddi gian<\/strong>, kh\u00f4ng so v\u1edbi m\u1ed9t con s\u1ed1 tuy\u1ec7t \u0111\u1ed1i. H\u1ec7 s\u1ed1 n\u1ee3 57,1% c\u00f3 th\u1ec3 b\u00ecnh th\u01b0\u1eddng v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i v\u00e0 cao v\u1edbi doanh nghi\u1ec7p d\u1ecbch v\u1ee5.<\/li>\n<li><strong>So v\u1edbi doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh.<\/strong> M\u1ed7i ng\u00e0nh c\u00f3 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n kh\u00e1c nhau.<\/li>\n<li><strong>T\u1ef7 s\u1ed1 t\u00ednh tr\u00ean s\u1ed1 li\u1ec7u m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u00f3 h\u1ea1n ch\u1ebf.<\/strong> Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u1ea3 b\u1edbt n\u1ee3 ng\u1eafn h\u1ea1n ngay tr\u01b0\u1edbc ng\u00e0y ch\u1ed1t s\u1ed5 \u0111\u1ec3 t\u1ef7 s\u1ed1 \u0111\u1eb9p h\u01a1n. N\u00ean xem c\u00f9ng B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<\/ul>\n<h2>N\u0103m sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p<\/h2>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">\n<p>Sai l\u1ea7m<\/p>\n<\/td>\n<td width=\"176\">\n<p>H\u1eadu qu\u1ea3<\/p>\n<\/td>\n<td width=\"176\">\n<p>C\u00e1ch s\u1eeda<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">\n<p>Kh\u00f4ng chuy\u1ec3n ph\u1ea7n vay d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n trong 12 th\u00e1ng sang n\u1ee3 ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n<td width=\"176\">\n<p>T\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh t\u1ed1t h\u01a1n th\u1ef1c t\u1ebf<\/p>\n<\/td>\n<td width=\"176\">\n<p>So\u00e1t l\u1ecbch tr\u1ea3 n\u1ee3, chuy\u1ec3n ph\u1ea7n \u0111\u1ebfn h\u1ea1n t\u1ea1i m\u1ed7i ng\u00e0y ch\u1ed1t s\u1ed5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>B\u00f9 tr\u1eeb ph\u1ea3i thu v\u1edbi ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng<\/p>\n<\/td>\n<td width=\"176\">\n<p>Gi\u1ea3m c\u1ea3 t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng n\u1ee3, sai c\u01a1 c\u1ea5u<\/p>\n<\/td>\n<td width=\"176\">\n<p>Tr\u00ecnh b\u00e0y ri\u00eang, tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh cho ph\u00e9p b\u00f9 tr\u1eeb<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>Ph\u00e2n lo\u1ea1i theo k\u1ef3 h\u1ea1n ban \u0111\u1ea7u thay v\u00ec k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i<\/p>\n<\/td>\n<td width=\"176\">\n<p>Sai nh\u00f3m ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n<\/p>\n<\/td>\n<td width=\"176\">\n<p>T\u00ednh l\u1ea1i k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>D\u00f9ng m\u1eabu c\u1ee7a Th\u00f4ng t\u01b0 99\/2025 khi \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133<\/p>\n<\/td>\n<td width=\"176\">\n<p>M\u1eabu kh\u00f4ng kh\u1edbp s\u1ed5, ph\u1ea3i l\u00e0m l\u1ea1i<\/p>\n<\/td>\n<td width=\"176\">\n<p>X\u00e1c \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi ch\u1ecdn m\u1eabu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\n<p>Hai b\u00ean kh\u00f4ng c\u00e2n nh\u01b0ng \u0111i\u1ec1u ch\u1ec9nh cho kh\u1edbp m\u00e0 kh\u00f4ng t\u00ecm nguy\u00ean nh\u00e2n<\/p>\n<\/td>\n<td width=\"176\">\n<p>L\u1ed7i g\u1ed1c v\u1eabn c\u00f2n, l\u1eb7p l\u1ea1i k\u1ef3 sau<\/p>\n<\/td>\n<td width=\"176\">\n<p>So\u00e1t b\u1ed1n ch\u1ed7: b\u1ecf s\u00f3t kho\u1ea3n m\u1ee5c, sai b\u00ean s\u1ed1 d\u01b0, ch\u01b0a k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn, c\u00f2n s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n trung gian<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><img decoding=\"async\" class=\"aligncenter wp-image-26804 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Nam-sai-lam-thuong-gap-trong-ke-toan.png\" alt=\"B\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf To\u00e1n L\u00e0 G\u00ec? K\u1ebft C\u1ea5u V\u00e0 C\u00e1ch \u0110\u1ecdc 2026 \" width=\"1774\" height=\"887\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Nam-sai-lam-thuong-gap-trong-ke-toan.png 1774w, https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Nam-sai-lam-thuong-gap-trong-ke-toan-18x9.png 18w\" sizes=\"(max-width: 1774px) 100vw, 1774px\" \/><\/h2>\n<h2>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><\/h3>\n<p>L\u00e0 b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m. T\u1eeb 01\/01\/2026, t\u00ean g\u1ecdi ch\u00ednh th\u1ee9c theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 <strong>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/strong>.<\/p>\n<h3><strong>T\u1eeb n\u0103m 2026 c\u00f2n g\u1ecdi l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00f4ng?<\/strong><\/h3>\n<p>T\u00ean g\u1ecdi ch\u00ednh th\u1ee9c tr\u00ean m\u1eabu bi\u1ec3u l\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. T\u00ean c\u0169 v\u1eabn \u0111\u01b0\u1ee3c d\u00f9ng trong giao ti\u1ebfp h\u1eb1ng ng\u00e0y, nh\u01b0ng t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c, m\u1eabu bi\u1ec3u v\u00e0 thuy\u1ebft minh n\u00ean d\u00f9ng t\u00ean m\u1edbi.<\/p>\n<h3><strong>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba d\u00f9ng m\u1eabu n\u00e0o?<\/strong><\/h3>\n<p>M\u1eabu <strong>B01a-DNN<\/strong> theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC n\u1ebfu \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, v\u00e0 m\u1eabu <strong>B01b-DNN<\/strong> n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng. Th\u00f4ng t\u01b0 133 kh\u00f4ng b\u1ecb thay th\u1ebf n\u00ean doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00f4ng ph\u1ea3i chuy\u1ec3n sang m\u1eabu c\u1ee7a Th\u00f4ng t\u01b0 99\/2025.<\/p>\n<h3><strong>V\u00ec sao t\u1ed5ng t\u00e0i s\u1ea3n lu\u00f4n b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n?<\/strong><\/h3>\n<p>V\u00ec hai b\u00ean m\u00f4 t\u1ea3 c\u00f9ng m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n t\u1eeb hai g\u00f3c nh\u00ecn. B\u00ean t\u00e0i s\u1ea3n cho bi\u1ebft ti\u1ec1n \u0111ang n\u1eb1m \u1edf \u0111\u00e2u, b\u00ean ngu\u1ed3n v\u1ed1n cho bi\u1ebft ti\u1ec1n \u0111\u00f3 t\u1eeb \u0111\u00e2u m\u00e0 c\u00f3, v\u00e0 ngu\u1ed3n ch\u1ec9 c\u00f3 hai lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<h3><strong>Hai b\u00ean kh\u00f4ng b\u1eb1ng nhau th\u00ec sai \u1edf \u0111\u00e2u?<\/strong><\/h3>\n<p>Th\u01b0\u1eddng \u1edf m\u1ed9t trong b\u1ed1n ch\u1ed7: b\u1ecf s\u00f3t kho\u1ea3n m\u1ee5c khi t\u1ed5ng h\u1ee3p, l\u1ea5y s\u1ed1 d\u01b0 sai b\u00ean n\u1ee3 ho\u1eb7c b\u00ean c\u00f3, ch\u01b0a k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn trong k\u1ef3, ho\u1eb7c c\u00f2n s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n trung gian ch\u01b0a x\u1eed l\u00fd. Kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh cho kh\u1edbp tr\u01b0\u1edbc khi t\u00ecm \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n.<\/p>\n<h3><strong>Ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo m\u1ed1c n\u00e0o?<\/strong><\/h3>\n<p>M\u1ed1c 12 th\u00e1ng t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, d\u1ef1a tr\u00ean k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i ch\u1ee9 kh\u00f4ng ph\u1ea3i k\u1ef3 h\u1ea1n ban \u0111\u1ea7u. Kho\u1ea3n vay d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3 trong 12 th\u00e1ng t\u1edbi ph\u1ea3i chuy\u1ec3n sang n\u1ee3 ng\u1eafn h\u1ea1n.<\/p>\n<h3><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00e1c b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh th\u1ebf n\u00e0o?<\/strong><\/h3>\n<p>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh m\u1ed9t th\u1eddi \u0111i\u1ec3m, nh\u01b0 \u1ea3nh ch\u1ee5p t\u1ea1i ng\u00e0y ch\u1ed1t s\u1ed5. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3n \u00e1nh m\u1ed9t kho\u1ea3ng th\u1eddi gian, cho bi\u1ebft trong k\u1ef3 doanh nghi\u1ec7p l\u00e0m \u0111\u01b0\u1ee3c bao nhi\u00eau.<\/p>\n<h3><strong>Doanh nghi\u1ec7p \u0111ang gi\u1ea3i th\u1ec3 l\u1eadp b\u00e1o c\u00e1o th\u1ebf n\u00e0o?<\/strong><\/h3>\n<p>Kh\u00f4ng ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n theo gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i thay v\u00ec gi\u00e1 tr\u1ecb ghi s\u1ed5, d\u1eebng kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5, tr\u00edch \u0111\u1ee7 d\u1ef1 ph\u00f2ng cho m\u1ecdi t\u1ed5n th\u1ea5t d\u1ef1 ki\u1ebfn. Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 d\u00f9ng m\u1eabu B01b-DNN.<\/p>\n<h3><strong>B\u00e1o c\u00e1o n\u0103m 2025 l\u1eadp theo th\u00f4ng t\u01b0 n\u00e0o?<\/strong><\/h3>\n<p>Theo Th\u00f4ng t\u01b0 200\/2014, d\u00f9 n\u1ed9p trong n\u0103m 2026, v\u00ec Th\u00f4ng t\u01b0 99\/2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026. T\u1eeb k\u1ef3 2026 m\u1edbi l\u1eadp theo Th\u00f4ng t\u01b0 99\/2025.<\/p>\n<h3><strong>T\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh bao nhi\u00eau l\u00e0 t\u1ed1t?<\/strong><\/h3>\n<p>Kh\u00f4ng c\u00f3 con s\u1ed1 chung v\u00ec ph\u1ee5 thu\u1ed9c ng\u00e0nh. D\u01b0\u1edbi 1 l\u00e0 d\u1ea5u hi\u1ec7u c\u1ea7n ch\u00fa \u00fd v\u00ec t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00f4ng \u0111\u1ee7 che n\u1ee3 ng\u1eafn h\u1ea1n. C\u00e1ch d\u00f9ng \u0111\u00fang l\u00e0 so v\u1edbi ch\u00ednh doanh nghi\u1ec7p theo th\u1eddi gian v\u00e0 so v\u1edbi doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh.<\/p>\n<h3><strong>ROE cao h\u01a1n ROA c\u00f3 ngh\u0129a g\u00ec?<\/strong><\/h3>\n<p>Ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111ang d\u00f9ng \u0111\u00f2n b\u1ea9y n\u1ee3. Trong v\u00ed d\u1ee5 \u1edf b\u00e0i, ROE 23,3% so v\u1edbi ROA 10,0%. \u0110\u00f2n b\u1ea9y l\u00e0m t\u0103ng ROE khi c\u00f3 l\u00e3i, nh\u01b0ng c\u0169ng l\u00e0m khu\u1ebfch \u0111\u1ea1i m\u1ee9c l\u1ed7 khi thua l\u1ed7.<\/p>\n<h3><strong>C\u00f3 c\u1ea7n tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u k\u1ef3 tr\u01b0\u1edbc kh\u00f4ng?<\/strong><\/h3>\n<p>C\u00f3. S\u1ed1 li\u1ec7u k\u1ef3 tr\u01b0\u1edbc ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u1ec3 so s\u00e1nh. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do m\u1ecdi thay \u0111\u1ed5i v\u1ec1 c\u00e1ch ph\u00e2n lo\u1ea1i ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h2>T\u1ed5ng k\u1ebft<\/h2>\n<p>B\u1ed1n \u0111i\u1ec1u c\u1ea7n nh\u1edb:<\/p>\n<ol>\n<li><strong>T\u00ean g\u1ecdi ch\u00ednh th\u1ee9c t\u1eeb 01\/01\/2026 l\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/strong> Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u00e3 \u0111\u1ed5i t\u00ean v\u00e0 Th\u00f4ng t\u01b0 200\/2014 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb m\u1ed1c \u0111\u00f3, d\u00f9 v\u1eabn l\u00e0 c\u0103n c\u1ee9 cho k\u1ef3 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc.<\/li>\n<li><strong>Ch\u1ecdn \u0111\u00fang m\u1eabu theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng.<\/strong> Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba d\u00f9ng B01a-DNN ho\u1eb7c B01b-DNN theo Th\u00f4ng t\u01b0 133\/2016, l\u00e0 th\u00f4ng t\u01b0 kh\u00f4ng b\u1ecb thay th\u1ebf.<\/li>\n<li><strong>Ph\u00e2n lo\u1ea1i theo k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i, kh\u00f4ng theo k\u1ef3 h\u1ea1n ban \u0111\u1ea7u.<\/strong> Ph\u1ea7n vay d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n trong 12 th\u00e1ng t\u1edbi ph\u1ea3i chuy\u1ec3n sang n\u1ee3 ng\u1eafn h\u1ea1n, n\u1ebfu kh\u00f4ng t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh s\u1ebd \u0111\u1eb9p h\u01a1n th\u1ef1c t\u1ebf.<\/li>\n<li><strong>\u0110\u1ecdc b\u1eb1ng b\u1ea3y t\u1ef7 s\u1ed1, kh\u00f4ng \u0111\u1ecdc b\u1eb1ng con s\u1ed1 tuy\u1ec7t \u0111\u1ed1i.<\/strong> V\u00e0 lu\u00f4n soi ba kho\u1ea3n m\u1ee5c ph\u1ea3i thu, h\u00e0ng t\u1ed3n kho, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, v\u00ec \u0111\u00f3 l\u00e0 n\u01a1i ti\u1ec1n b\u1ecb kh\u00f3a. Trong v\u00ed d\u1ee5 \u1edf b\u00e0i, ph\u1ea3i thu c\u1ed9ng t\u1ed3n kho chi\u1ebfm g\u1ea7n 34% t\u1ed5ng t\u00e0i s\u1ea3n.<\/li>\n<\/ol>\n<p><em>B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m 01\/11\/2026, d\u00f9ng \u0111\u1ec3 tham kh\u1ea3o. S\u1ed1 hi\u1ec7u m\u1eabu v\u00e0 ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 n\u00ean \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016\/TT-BTC t\u00f9y ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng.<\/em><\/p>\n<p>B\u00e0i vi\u1ebft li\u00ean quan<\/p>\n<ul>\n<li><a href=\"https:\/\/arito.vn\/en\/thong-tu-sua-doi-bo-sung-thong-tu-thay-the-thong-tu-200\/\">Th\u00f4ng t\u01b0 200 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng th\u00f4ng t\u01b0 n\u00e0o<\/a><\/li>\n<li><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 l\u00e0 g\u00ec, g\u1ed3m nh\u1eefng g\u00ec v\u00e0 h\u1ea1n n\u1ed9p<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/quan-ly-dong-tien-doanh-nghiep-la-gi\/\">Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/loi-nhuan-sau-thue-la-gi\/\">L\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 g\u00ec<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/gia-tri-tai-san-rong-la-gi\/\">Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng l\u00e0 g\u00ec<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p<\/p>","protected":false},"author":12,"featured_media":9700,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62,13,1,224],"tags":[136],"class_list":["post-6475","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-khac","category-tin-trong-nganh","category-tin-tuc","category-tin-tuc-chung","tag-tin-tuc"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6475","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=6475"}],"version-history":[{"count":13,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6475\/revisions"}],"predecessor-version":[{"id":26805,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6475\/revisions\/26805"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/9700"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=6475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=6475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=6475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}