{"id":6475,"date":"2023-01-25T10:18:13","date_gmt":"2023-01-25T03:18:13","guid":{"rendered":"https:\/\/arito.com.vn\/?p=6475"},"modified":"2026-06-20T02:33:09","modified_gmt":"2026-06-19T19:33:09","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 \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec? N\u1ed9i dung, c\u1ea5u tr\u00fac v\u00e0 nguy\u00ean t\u1eafc l\u1eadp m\u1edbi nh\u1ea5t"},"content":{"rendered":"\r\n<p class=\"p1 wp-block-paragraph\">B\u1ea1n \u0111\u00e3 t\u1eebng nghe n\u00f3i v\u1ec1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p? V\u1eady <b>b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/b>, n\u00f3 cung c\u1ea5p cho ng\u01b0\u1eddi \u0111\u1ecdc nh\u1eefng th\u00f4ng tin g\u00ec, n\u1ed9i dung v\u00e0 nguy\u00ean t\u1eafc l\u1eadp ra sao? Nh\u1eefng c\u00e2u h\u1ecfi \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a Arito, k\u00e8m c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/p>\r\n<p class=\"p2\"><b>C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t:<\/b> Theo <b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b> (ban h\u00e0nh 27\/10\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC), t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026 <b>\u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean th\u00e0nh \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d<\/b> (Statement of Financial Position) nh\u1eb1m ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf IFRS, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau m\u1edbi (v\u00ed d\u1ee5 \u201cT\u00e0i s\u1ea3n sinh h\u1ecdc\u201d). B\u1ea3n ch\u1ea5t ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n v\u1eabn gi\u1eef nguy\u00ean.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">1. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/h2>\r\n\r\n\r\n\r\n<p class=\"p1\"><b>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 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 t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh<\/b> (cu\u1ed1i qu\u00fd, 6 th\u00e1ng ho\u1eb7c cu\u1ed1i n\u0103m). B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/p>\r\n<p class=\"p1\">M\u1ed9t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ch\u1ec9 r\u00f5 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n (doanh nghi\u1ec7p \u0111ang s\u1edf h\u1eefu g\u00ec), t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, n\u1ee3 ng\u1eafn h\u1ea1n (c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 trong th\u1eddi gian ng\u1eafn), n\u1ee3 d\u00e0i h\u1ea1n v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 quy m\u00f4, c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n, m\u1ee9c \u0111\u1ed9 an to\u00e0n t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\r\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-9700\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Screenshot-2024-02-13-at-23.11.11.png\" alt=\"b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n 2\" width=\"1400\" height=\"784\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Screenshot-2024-02-13-at-23.11.11.png 1400w, https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Screenshot-2024-02-13-at-23.11.11-18x10.png 18w\" sizes=\"(max-width: 1400px) 100vw, 1400px\" \/><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">2. C\u1ea5u tr\u00fac c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h2>\r\n\r\n\r\n\r\n<h3><strong>2.1. <\/strong>Ph\u1ea7n I \u2013 T\u00e0i s\u1ea3n<\/h3>\r\n<p class=\"p1 wp-block-paragraph\">Ph\u1ea7n t\u00e0i s\u1ea3n li\u1ec7t k\u00ea c\u00e1c ngu\u1ed3n l\u1ef1c doanh nghi\u1ec7p \u0111ang ki\u1ec3m so\u00e1t v\u00e0 c\u00f3 ti\u1ec1m n\u0103ng t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai, s\u1eafp x\u1ebfp theo t\u00ednh thanh kho\u1ea3n (m\u1ee9c \u0111\u1ed9 d\u1ec5 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n).<\/p>\r\n<p class=\"p1\"><b>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/b> (chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n ho\u1eb7c s\u1eed d\u1ee5ng trong v\u00f2ng 12 th\u00e1ng):<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li2\">Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n.<\/li>\r\n<li class=\"li2\">C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n: ph\u1ea3i thu kh\u00e1ch h\u00e0ng, tr\u1ea3 tr\u01b0\u1edbc ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu kh\u00e1c.<\/li>\r\n<li class=\"li2\">\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n: ch\u1ee9ng kho\u00e1n kinh doanh, \u0111\u1ea7u t\u01b0 c\u00f3 k\u1ef3 h\u1ea1n d\u01b0\u1edbi 12 th\u00e1ng.<\/li>\r\n<li class=\"li2\">H\u00e0ng t\u1ed3n kho: h\u00e0ng d\u1edf dang, th\u00e0nh ph\u1ea9m, nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\r\n<li class=\"li1\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c: chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n, thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\r\n<\/ul>\r\n<p class=\"p1\"><b>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/b> (s\u1eed d\u1ee5ng tr\u00ean 12 th\u00e1ng):<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li2\">C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n (k\u1ef3 h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng).<\/li>\r\n<li class=\"li2\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: h\u1eefu h\u00ecnh (\u0111\u1ea5t, nh\u00e0 x\u01b0\u1edfng), v\u00f4 h\u00ecnh, thu\u00ea t\u00e0i ch\u00ednh.<\/li>\r\n<li class=\"li2\">\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n: v\u00e0o c\u00f4ng ty con, li\u00ean k\u1ebft, li\u00ean doanh.<\/li>\r\n<li class=\"li2\">B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0; t\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n.<\/li>\r\n<li class=\"li2\">T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c: chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n, t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.<\/li>\r\n<\/ul>\r\n<h3 class=\"p1\">2.2. Ph\u1ea7n II \u2013 Ngu\u1ed3n v\u1ed1n<\/h3>\r\n<p class=\"p2\"><b>N\u1ee3 ph\u1ea3i tr\u1ea3<\/b> ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n:<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li3\">N\u1ee3 ng\u1eafn h\u1ea1n: ph\u1ea3i tr\u1ea3 trong v\u00f2ng 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/li>\r\n<li class=\"li2\">N\u1ee3 d\u00e0i h\u1ea1n: ph\u1ea3i tr\u1ea3 t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean.<\/li>\r\n<\/ul>\r\n<p class=\"p2\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b> l\u00e0 ph\u1ea7n c\u00f2n l\u1ea1i sau khi l\u1ea5y t\u00e0i s\u1ea3n tr\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3, g\u1ed3m v\u1ed1n g\u00f3p c\u1ee7a c\u1ed5 \u0111\u00f4ng, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, c\u1ed5 phi\u1ebfu qu\u1ef9, qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n v\u00e0 c\u00e1c ngu\u1ed3n kinh ph\u00ed, qu\u1ef9 kh\u00e1c.<\/p>\r\n<h3 class=\"p4\">2.3. Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n<\/h3>\r\n<p class=\"p5\"><b>T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b><b><\/b><\/p>\r\n<p class=\"p2\">C\u00f4ng th\u1ee9c n\u00e0y th\u1ec3 hi\u1ec7n s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa hai ph\u1ea7n c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n. N\u1ebfu hai v\u1ebf kh\u00f4ng b\u1eb1ng nhau, b\u00e1o c\u00e1o ch\u1eafc ch\u1eafn c\u00f3 sai s\u00f3t.<\/p>\r\n<p class=\"p6\"><span class=\"s1\">Xem th\u00eam: <a href=\"https:\/\/arito.vn\/top-phan-mem-ke-toan-quan-tri-cho-doanh-nghiep-tot-nhat\/\"><span class=\"s2\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p d\u1ec5 s\u1eed d\u1ee5ng<\/span><\/a>.<\/span><\/p>\r\n\r\n\r\n\r\n<h2 class=\"p1 wp-block-heading\">3. Nguy\u00ean t\u1eafc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h2>\r\n<h3 class=\"p2\">3.1. Doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/h3>\r\n<p class=\"p3\">Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cTr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo chu k\u1ef3 kinh doanh:<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li4\"><b>Chu k\u1ef3 kinh doanh trong 12 th\u00e1ng:<\/b> kho\u1ea3n thu h\u1ed3i\/thanh to\u00e1n trong 12 th\u00e1ng l\u00e0 ng\u1eafn h\u1ea1n, sau 12 th\u00e1ng l\u00e0 d\u00e0i h\u1ea1n.<\/li>\r\n<li class=\"li3\"><b>Chu k\u1ef3 kinh doanh d\u00e0i h\u01a1n 12 th\u00e1ng:<\/b> ph\u00e2n lo\u1ea1i theo chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng, v\u00e0 doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5 \u0111\u1eb7c \u0111i\u1ec3m, th\u1eddi gian trung b\u00ecnh c\u1ee7a chu k\u1ef3.<\/li>\r\n<\/ul>\r\n<p class=\"p3\">Khi t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, ph\u1ea3i lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 (ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, cho vay n\u1ed9i b\u1ed9). C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y; doanh nghi\u1ec7p \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 theo nguy\u00ean t\u1eafc li\u00ean t\u1ee5c trong m\u1ed7i ph\u1ea7n.<\/p>\r\n<h3 class=\"p2\">3.2. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/h3>\r\n<p class=\"p3\">C\u00e1ch l\u1eadp t\u01b0\u01a1ng t\u1ef1 nh\u01b0ng c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh:<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li4\"><b>Kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n:<\/b> kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i t\u1eeb ng\u00e0y b\u00e1o c\u00e1o.<\/li>\r\n<li class=\"li4\"><b>Kh\u00f4ng tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau d\u1ef1 ph\u00f2ng:<\/b> v\u00ec to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/li>\r\n<li class=\"li4\"><b>M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ghi s\u1ed5 sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i:<\/b> ch\u1ee9ng kho\u00e1n kinh doanh (M\u00e3 s\u1ed1 121), \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con\/li\u00ean k\u1ebft, c\u00e1c kho\u1ea3n ph\u1ea3i thu, h\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 140), t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0. C\u00e1c ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi gi\u1ea3m d\u1ef1 ph\u00f2ng tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5, v\u00e0 v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec tr\u00ecnh b\u00e0y theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u00ean kh\u00f4ng t\u00e1ch ri\u00eang \u201cNguy\u00ean gi\u00e1\u201d v\u00e0 \u201cHao m\u00f2n l\u0169y k\u1ebf\u201d.<\/li>\r\n<\/ul>\r\n<h2 class=\"p1\">4. M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh)<\/h2>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p2\">Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p2\">T\u00ean b\u00e1o c\u00e1o v\u00e0 c\u0103n c\u1ee9<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p2\"><b>\u0110\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh 2025<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p2\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: M\u1eabu B01-DN (ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c) v\u00e0 M\u1eabu B01\/CDH\u0110-DNKLT (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c), theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p2\"><b>T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p2\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, m\u00e3 bi\u1ec3u gi\u1eef nguy\u00ean, t\u00ean g\u1ecdi v\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau thay \u0111\u1ed5i<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><strong><a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Mau-so-B01-DN-Bang-can-doi-ke-toan.docx\">T\u1ea3i ngay!<\/a><\/strong><\/p>\r\n<figure style=\"width: 620px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/bang-can-doi-ke-toan-theo-tt-200-1_0410231348.webp\" alt=\"M\u1eabu B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c\" width=\"620\" height=\"839\" \/><figcaption class=\"wp-caption-text\">M\u1eabu B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/figcaption><\/figure>\r\n<p>&#8211; M\u1eabu B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c l\u00e0 M\u1eabu s\u1ed1 B 01\/CDH\u0110 \u2013 DNKLT \u00a0ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\r\n<p><strong><a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/01\/Bang-can-doi-ke-toan-cua-doanh-nghiep-khong-dap-ung-gia-dinh-hoat-dong-lien-tuc.docx\">T\u1ea3i ngay!<\/a><\/strong><\/p>\r\n<figure style=\"width: 622px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/bang-can-doi-ke-toan-theo-tt-200-2_0410231349.webp\" alt=\"M\u1eabu B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c\" width=\"622\" height=\"794\" \/><figcaption class=\"wp-caption-text\">M\u1eabu B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/figcaption><\/figure>\r\n<div class=\"flex flex-grow flex-col max-w-full AIPRM__conversation__response\">\r\n<div class=\"min-h-[20px] text-message flex flex-col items-start whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 juice:w-full juice:items-end overflow-x-auto gap-2\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"e0e2c935-d8e1-4a06-acd6-967faebf3f4d\">\r\n<div class=\"flex w-full flex-col gap-1 juice:empty:hidden juice:first:pt-[3px]\">\r\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\r\n<h2 class=\"p1\">5. C\u00e1ch \u0111\u1ecdc b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h2>\r\n<h3 class=\"p2\">B\u01b0\u1edbc 1: \u0110\u1ecdc v\u00e0 ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u t\u1ed5ng quan<\/h3>\r\n<p class=\"p3\">X\u00e1c \u0111\u1ecbnh hai ph\u1ea7n ch\u00ednh (T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n), n\u1eafm t\u1ed5ng t\u00e0i s\u1ea3n, t\u1ed5ng ngu\u1ed3n v\u1ed1n v\u00e0 ph\u00e2n t\u00edch c\u01a1 c\u1ea5u. V\u00ed d\u1ee5: t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng ngu\u1ed3n v\u1ed1n \u0111\u1ec1u 700.000.000\u0111 cho th\u1ea5y quy m\u00f4 t\u01b0\u01a1ng \u0111\u1ed1i; trong \u0111\u00f3 500.000.000\u0111 l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho th\u1ea5y doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 m\u1ea1nh v\u00e0o t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n; v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu 400.000.000\u0111 so v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 250.000.000\u0111 cho th\u1ea5y doanh nghi\u1ec7p d\u1ef1a nhi\u1ec1u v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh t\u1ed1t.<\/p>\r\n<h3 class=\"p2\">B\u01b0\u1edbc 2: \u0110\u1ecdc s\u1ed1 li\u1ec7u chi ti\u1ebft<\/h3>\r\n<p class=\"p3\">Ph\u00e2n t\u00edch c\u00e1c kho\u1ea3n m\u1ee5c quan tr\u1ecdng. V\u00ed d\u1ee5 ph\u1ea7n t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u1ee7a c\u00f4ng ty X:<\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">Kho\u1ea3n m\u1ee5c<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">S\u1ed1 ti\u1ec1n<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p4\">Nh\u1eadn \u0111\u1ecbnh<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">Ti\u1ec1n<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">50.000.000\u0111<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">T\u00ednh thanh kho\u1ea3n cao, s\u1eb5n s\u00e0ng thanh to\u00e1n ng\u1eafn h\u1ea1n<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">100.000.000\u0111<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">C\u1ea7n qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 \u0111\u1ec3 thu \u0111\u00fang h\u1ea1n, gi\u1ea3m r\u1ee7i ro<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">H\u00e0ng t\u1ed3n kho<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">50.000.000\u0111<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">C\u1ea7n ki\u1ec3m so\u00e1t \u0111\u1ec3 tr\u00e1nh t\u1ed3n \u0111\u1ecdng, l\u00e3ng ph\u00ed v\u1ed1n<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">Ph\u1ea3i thu kh\u00e1c<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">0\u0111<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p4\">D\u1ea5u hi\u1ec7u t\u00edch c\u1ef1c, nh\u01b0ng c\u1ea7n r\u00e0 so\u00e1t kho\u1ea3n ph\u1ea3i thu \u1ea9n<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h3 class=\"p2\">B\u01b0\u1edbc 3: T\u00ednh c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n<\/h3>\r\n<p class=\"p3\">S\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u c\u00f4ng ty X: t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n 200.000.000\u0111, n\u1ee3 ng\u1eafn h\u1ea1n 300.000.000\u0111, h\u00e0ng t\u1ed3n kho 50.000.000\u0111, doanh thu thu\u1ea7n 1.000.000.000\u0111, t\u1ed5ng t\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n 700.000.000\u0111, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n 600.000.000\u0111, h\u00e0ng t\u1ed3n kho b\u00ecnh qu\u00e2n 50.000.000\u0111, n\u1ee3 ph\u1ea3i tr\u1ea3 300.000.000\u0111, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu 400.000.000\u0111.<\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">Ch\u1ec9 s\u1ed1<\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">C\u00f4ng th\u1ee9c<\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">K\u1ebft qu\u1ea3<\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p4\">Nh\u1eadn \u0111\u1ecbnh<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\"><b>T\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \/ N\u1ee3 ng\u1eafn h\u1ea1n = 200\/300<\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">0,67<\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p4\">D\u01b0\u1edbi 1, c\u00f3 th\u1ec3 kh\u00f3 thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\"><b>T\u1ef7 s\u1ed1 thanh to\u00e1n nhanh<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">(TS ng\u1eafn h\u1ea1n \u2212 T\u1ed3n kho) \/ N\u1ee3 ng\u1eafn h\u1ea1n = 150\/300<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">0,50<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">D\u01b0\u1edbi 1, ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c b\u00e1n h\u00e0ng t\u1ed3n kho<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\"><b>H\u1ec7 s\u1ed1 v\u00f2ng quay t\u00e0i s\u1ea3n<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Doanh thu thu\u1ea7n \/ T\u1ed5ng t\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n = 1.000\/700<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">1,43<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">S\u1eed d\u1ee5ng t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3 \u0111\u1ec3 t\u1ea1o doanh thu<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\"><b>H\u1ec7 s\u1ed1 v\u00f2ng quay h\u00e0ng t\u1ed3n kho<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \/ T\u1ed3n kho b\u00ecnh qu\u00e2n = 600\/50<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">12<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">B\u00e1n h\u00e0ng t\u1ed3n kho nhanh, qu\u1ea3n l\u00fd t\u1ed1t<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\"><b>T\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">N\u1ee3 ph\u1ea3i tr\u1ea3 \/ V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = 300\/400<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">0,75<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p4\">S\u1eed d\u1ee5ng n\u1ee3 h\u1ee3p l\u00fd, kh\u00f4ng qu\u00e1 ph\u1ee5 thu\u1ed9c v\u1ed1n vay<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p3\"><b>T\u00f3m t\u1eaft:<\/b> t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh v\u00e0 nhanh d\u01b0\u1edbi 1 cho th\u1ea5y c\u1ea7n c\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng thanh to\u00e1n ng\u1eafn h\u1ea1n; h\u1ec7 s\u1ed1 v\u00f2ng quay t\u00e0i s\u1ea3n v\u00e0 h\u00e0ng t\u1ed3n kho cao cho th\u1ea5y hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n t\u1ed1t; t\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi 1 cho th\u1ea5y doanh nghi\u1ec7p kh\u00f4ng qu\u00e1 ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ee3.<\/p>\r\n<h2 class=\"p1\">6. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\r\n<h3 class=\"p2\"><b>T\u1eeb n\u0103m 2026, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f2n \u0111\u01b0\u1ee3c d\u00f9ng kh\u00f4ng?<\/b><\/h3>\r\n<p class=\"p2\">T\u00ean g\u1ecdi \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d \u0111\u01b0\u1ee3c thay b\u1eb1ng \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u00e1p d\u1ee5ng cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb n\u0103m 2026. B\u1ea3n ch\u1ea5t ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n v\u1eabn gi\u1eef nguy\u00ean.<\/p>\r\n<h3 class=\"p2\"><b>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?<\/b><\/h3>\r\n<p class=\"p2\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m, c\u00f2n b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ph\u1ea3n \u00e1nh doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn trong m\u1ed9t k\u1ef3.<\/p>\r\n<h3 class=\"p2\"><b>V\u00ec sao t\u1ed5ng t\u00e0i s\u1ea3n lu\u00f4n b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n?<\/b><\/h3>\r\n<p class=\"p2\">V\u00ec m\u1ecdi t\u00e0i s\u1ea3n \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, n\u00ean hai v\u1ebf c\u1ee7a ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n lu\u00f4n c\u00e2n b\u1eb1ng.<\/p>\r\n<p class=\"p1\">Hi\u1ec3u r\u00f5 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c. \u0110\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nhanh, ch\u00ednh x\u00e1c v\u00e0 t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh m\u1edbi (Th\u00f4ng t\u01b0 99\/2025\/TT-BTC), doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <a href=\"https:\/\/arito.vn\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n Arito<\/span><\/a>, ho\u1eb7c t\u00ecm hi\u1ec3u th\u00eam <a href=\"https:\/\/arito.vn\/tai-san-co-dinh-la-gi\/\"><span class=\"s1\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec<\/span><\/a>, <a href=\"https:\/\/arito.vn\/von-chu-so-huu-la-gi\/\"><span class=\"s1\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 g\u00ec<\/span><\/a> v\u00e0 <a href=\"https:\/\/arito.vn\/tim-hieu-ve-chuan-muc-ke-toan-viet-nam-vas-day-du-nhat\/\"><span class=\"s1\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam VAS<\/span><\/a>.<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n","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":[],"_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":12,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6475\/revisions"}],"predecessor-version":[{"id":17194,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6475\/revisions\/17194"}],"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}]}}