{"id":2299,"date":"2017-12-25T18:01:02","date_gmt":"2017-12-25T11:01:02","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2299"},"modified":"2020-10-28T14:41:28","modified_gmt":"2020-10-28T07:41:28","slug":"hdqt_cong_thuc_thiet_lap_bctc_bi_trung_lap_o_nhieu_chi_tieu","status":"publish","type":"ht_kb","link":"\/2020\/kb\/hdqt_cong_thuc_thiet_lap_bctc_bi_trung_lap_o_nhieu_chi_tieu\/","title":{"rendered":"1.1. C\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb tr\u00f9ng l\u1eb7p \u1edf nhi\u1ec1u ch\u1ec9 ti\u00eau"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\"><strong>H\u01b0\u1edbng d\u1eabn:<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">C\u00e1c c\u00f4ng th\u1ee9c b\u1ecb tr\u00f9ng nhau khi \u0111\u1ed3ng th\u1eddi c\u00f3 c\u1ea3 3 \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>\u0110i\u1ec1u ki\u1ec7n 1: C\u00f9ng ph\u00e9p t\u00ednh (+) ho\u1eb7c (-).<\/strong><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>\u0110i\u1ec1u ki\u1ec7n 2: Thu\u1ed9c c\u00f9ng nh\u00f3m k\u00fd hi\u1ec7u (xem c\u00e1c nh\u00f3m k\u00fd hi\u1ec7u b\u00ean d\u01b0\u1edbi).<\/strong><\/span><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><br \/>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 12pt;\"><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\"><strong>1. Nh\u00f3m k\u00fd hi\u1ec7u 1<\/strong>:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNO<\/strong> =&gt; V\u00ed d\u1ee5: DUNO(111) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 111 tr\u00ean <strong>S\u1ed5 c\u00e1i<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNO_ChitietTheoTK<\/strong> =&gt; V\u00ed d\u1ee5: DUNO_ChitietTheoTK(244) b\u1eb1ng t\u1ed5ng s\u00f4\u0301 d\u01b0 N\u01a1\u0323 c\u1ee7a c\u00e1c ti\u1ebft kho\u1ea3n c\u1ee7a TK 244 (V\u00ed d\u1ee5: 2441; 2442) tr\u00ean <strong>S\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNO_ChitietTheoTKvaDoituong<\/strong> =&gt; V\u00ed d\u1ee5: DUNO_ChitietTheoTKvaDoituong(131) la\u0300 t\u00f4\u0309ng s\u00f4\u0301 d\u01b0 N\u01a1\u0323 chi ti\u00ea\u0301t cu\u0309a TK 131 <\/span><span style=\"font-size: 12pt;\">m\u01a1\u0309 chi ti\u00ea\u0301t theo t\u01b0\u0300ng kha\u0301ch ha\u0300ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong>2. Nh\u00f3m k\u00fd hi\u1ec7u 2:<br \/>\n<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>DUCO<\/strong> =&gt; V\u00ed d\u1ee5: DUCO(2291) la\u0300 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 2291 tr\u00ean S\u1ed5 c\u00e1i.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>DUCO_ChitietTheoTK<\/strong> =&gt; V\u00ed d\u1ee5: DUCO_ChitietTheoTK(333) b\u1eb1ng t\u1ed5ng s\u00f4\u0301 d\u01b0 C\u00f3 c\u1ee7a c\u00e1c ti\u1ebft kho\u1ea3n c\u1ee7a TK 333 (V\u00ed d\u1ee5: TK 3331; TK 3332) tr\u00ean S\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>DUCO_ChitietTheoTKvaDoituong<\/strong> =&gt; V\u00ed d\u1ee5: DUCO_ChitietTheoTKvaDoituong(331) la\u0300 t\u1ed5ng s\u00f4\u0301 d\u01b0 Co\u0301 chi ti\u00ea\u0301t cu\u0309a TK 331 m\u01a1\u0309 chi <\/span><span style=\"font-size: 12pt;\">ti\u00ea\u0301t cho t\u01b0\u0300ng nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 12pt;\"><strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\"><strong>1. Nh\u00f3m k\u00fd hi\u1ec7u 1:<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNO(511) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u1ee3 cu\u0309a TK 511 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChiTietThanhlyTSCD_BDSDT<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChiTietThanhlyTSCD_BDSDT(811) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 811 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Nghi\u1ec7p v\u1ee5 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T <\/strong><em>(Chi ti\u1ebft c\u00e1ch ch\u1ecdn nghi\u1ec7p v\u1ee5 cho ch\u1ee9ng t\u1eeb xem <a href=\"\/2020\/kb\/html_23090101\/\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong>2. Nh\u00f3m k\u00fd hi\u1ec7u 2:<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhCO(511) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean Co\u0301 cu\u0309a TK 511 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChiTietThanhlyTSCD_BDSDT<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChiTietThanhlyTSCD_BDSDT(711) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 711 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Nghi\u1ec7p v\u1ee5 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T<\/strong> <em>(Chi ti\u1ebft c\u00e1ch ch\u1ecdn nghi\u1ec7p v\u1ee5 cho ch\u1ee9ng t\u1eeb xem <a href=\"\/2020\/kb\/html_23090101\/\">t\u1ea1i \u0111\u00e2y)<\/a><\/em>.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong>3. Nh\u00f3m k\u00fd hi\u1ec7u 3:<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhDU<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDU(511\/521) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u01a1\u0323 TK 511 \u0111\u00f4\u0301i \u01b0\u0301ng v\u01a1\u0301i b\u00ean Co\u0301 ca\u0301c TK 521 trong <\/span><span style=\"font-size: 12pt;\">ky\u0300 ba\u0301o ca\u0301o.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 12pt;\"><strong>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp)<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>1. Nh\u00f3m k\u00fd hi\u1ec7u 1<\/strong>:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNO<\/strong> =&gt; V\u00ed d\u1ee5: DUNO(11) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 (111, 112, 113) tr\u00ean <strong>S\u1ed5 c\u00e1i<\/strong>.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>2. Nh\u00f3m k\u00fd hi\u1ec7u 2<\/strong>:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhNO<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNO(11) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u1ee3 cu\u0309a c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>3. Nh\u00f3m k\u00fd hi\u1ec7u 3: <\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhCO<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhCO(11) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean Co\u0301 cu\u0309a c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>4. Nh\u00f3m k\u00fd hi\u1ec7u 4:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDU <\/strong>=&gt; V\u00ed d\u1ee5: PhatsinhDU(11\/511) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u01a1\u0323 c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 \u0111\u00f4\u0301i \u01b0\u0301ng v\u01a1\u0301i b\u00ean Co\u0301 TK 511 trong <\/span><span style=\"font-size: 12pt;\">ky\u0300 ba\u0301o ca\u0301o.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDUChiTietTheoHD_DAUTU<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDUChiTietTheoHD_DAUTU(11\/131) la\u0300 luy\u0303 <\/span><span style=\"font-size: 12pt;\">k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u01a1\u0323 c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 \u0111\u00f4\u0301i \u01b0\u0301ng v\u01a1\u0301i b\u00ean <\/span><span style=\"font-size: 12pt;\">Co\u0301 TK 131 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong> <em>(Chi ti\u1ebft c\u00e1ch ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT xem <a href=\"chon_hoat_dong_lctt_cho_cac_chung_tu\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDUChiTietTheoHD_SXKD<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDUChiTietTheoHD_SXKD(11\/515) la\u0300 luy\u0303 <\/span><span style=\"font-size: 12pt;\">k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u01a1\u0323 c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 \u0111\u00f4\u0301i \u01b0\u0301ng v\u01a1\u0301i b\u00ean <\/span><span style=\"font-size: 12pt;\">Co\u0301 TK 515 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong> <em>(Chi ti\u1ebft c\u00e1ch ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT xem <a href=\"chon_hoat_dong_lctt_cho_cac_chung_tu\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDUChiTietTheoHD_TAICHINH<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDUChiTietTheoHD_TAICHINH(11\/515) la\u0300 luy\u0303 <\/span><span style=\"font-size: 12pt;\">k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u01a1\u0323 c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 \u0111\u00f4\u0301i \u01b0\u0301ng v\u01a1\u0301i b\u00ean <\/span><span style=\"font-size: 12pt;\">Co\u0301 TK 515 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong> <em>(Chi ti\u1ebft c\u00e1ch ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT xem <a href=\"chon_hoat_dong_lctt_cho_cac_chung_tu\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em>.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 12pt;\"><strong>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\"><strong>1. Nh\u00f3m k\u00fd hi\u1ec7u 1:<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhCO(515) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean Co\u0301 cu\u0309a TK 515 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChiTietThanhlyTSCD_BDSDT<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChiTietThanhlyTSCD_BDSDT(711) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 711 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Nghi\u1ec7p v\u1ee5 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChiTietDGLaiTSGVDT <\/strong>=&gt; V\u00ed d\u1ee5: PhatsinhCO_ChiTietDGLaiTSGVDT(711) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 711 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChiTietBanThuHoiDTTC<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChiTietBanThuHoiDTTC(515) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 515 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>B\u00e1n, thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChiTietLai<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChiTietLai(515) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 515 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>L\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia, l\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ecbnh k\u1ef3<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChiTietTheoHD_SXKD<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChiTietTheoHD_SXKD(11) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong>2. Nh\u00f3m k\u00fd hi\u1ec7u 2:<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><strong>PhatsinhNO <\/strong><\/strong>=&gt; V\u00ed d\u1ee5: PhatsinhNO(11) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u1ee3 cu\u0309a c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChiTietThanhlyTSCD_BDSDT<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChiTietThanhlyTSCD_BDSDT(811) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 811 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Nghi\u1ec7p v\u1ee5 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChiTietDGLaiTSGVDT<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChiTietDGLaiTSGVDT(811) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 811 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChiTietBanThuHoiDTTC<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChiTietBanThuHoiDTTC(635) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 635 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>B\u00e1n, thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChiTietChiPhiLaiVayChiTraLaiVay<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChiTietChiPhiLaiVayChiTraLaiVay(635) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 635 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Chi ph\u00ed l\u00e3i vay, chi tr\u1ea3 l\u00e3i vay<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChiTietTheoHD_SXKD<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChiTietTheoHD_SXKD(11) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong>.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>3. Nh\u00f3m k\u00fd hi\u1ec7u 3:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDU<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDU(632\/214) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u01a1\u0323 TK 632 \u0111\u00f4\u0301i \u01b0\u0301ng v\u01a1\u0301i b\u00ean Co\u0301 TK 214 trong <\/span><span style=\"font-size: 12pt;\">ky\u0300 ba\u0301o ca\u0301o.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDUChiTietTheoHD_DAUTU<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDUChiTietTheoHD_DAUTU(331\/341) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u01a1\u0323 TK 331 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 <\/strong><\/span><span style=\"font-size: 12pt;\">\u0111\u00f4\u0301i \u01b0\u0301ng v\u01a1\u0301i b\u00ean Co\u0301 TK 341 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong> trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDUChiTietTheoHD_SXKD<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDUChiTietTheoHD_SXKD(331\/11) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u01a1\u0323 TK 331 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh <\/strong>\u0111\u00f4\u0301i \u01b0\u0301ng v\u01a1\u0301i b\u00ean Co\u0301 c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong> trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDUChiTietTheoHD_TAICHINH<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDUChiTietTheoHD_TAICHINH(331\/11) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u01a1\u0323 TK 331 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh <\/strong>\u0111\u00f4\u0301i \u01b0\u0301ng v\u01a1\u0301i b\u00ean Co\u0301 c\u00e1c TK c\u00f3 \u0111\u1ea7u 11 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong> trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDU_ChiTietThanhlyTSCD_BDSDT<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDU_ChiTietThanhlyTSCD_BDSDT(811\/211) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 811 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Nghi\u1ec7p v\u1ee5 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T <\/strong>\u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 211 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Nghi\u1ec7p v\u1ee5 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T <\/strong><em>(<\/em><em>Chi ti\u1ebft c\u00e1ch ch\u1ecdn nghi\u1ec7p v\u1ee5 cho ch\u1ee9ng t\u1eeb xem <a href=\"\/2020\/kb\/html_23090102\/\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDU_ChiTietChiPhiLaiVayChiTraLaiVay<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDU_ChiTietChiPhiLaiVayChiTraLaiVay(335\/635) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 335 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Chi ph\u00ed l\u00e3i vay, chi tr\u1ea3 l\u00e3i vay <\/strong>\u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 635 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Chi ph\u00ed l\u00e3i vay, chi tr\u1ea3 l\u00e3i vay<\/strong>.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>4. Nh\u00f3m k\u00fd hi\u1ec7u 4:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNODK<\/strong> =&gt; V\u00ed d\u1ee5: DUNODK(121) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 121 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNODK_ChiTietTheoHD_SXKD <\/strong>=&gt; V\u00ed d\u1ee5: DUNODK_ChiTietTheoHD_SXKD(156) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 156, \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o ho\u1ea1t \u0111\u1ed9ng <strong>Kinh doanh<\/strong> <em>(Chi ti\u1ebft c\u00e1ch ph\u00e2n b\u1ed5 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng xem <a href=\"\/2020\/kb\/html_23090102\/\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNODK_ChiTietTheoHD_SXKD_TK<\/strong> =&gt; V\u00ed d\u1ee5: DUNODK_ChiTietTheoHD_SXKD_TK(138) la\u0300 s\u00f4\u0301 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 chi ti\u00ea\u0301t TK 138 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o ho\u1ea1t \u0111\u1ed9ng <strong>Kinh doanh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNODK_ChiTietTheoHD_SXKD_TKvaDT<\/strong> =&gt; V\u00ed d\u1ee5: DUNODK_ChiTietTheoHD_SXKD_TKvaDT(131) la\u0300 t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 chi ti\u00ea\u0301t cu\u0309a TK 131 m\u01a1\u0309 chi <\/span><span style=\"font-size: 12pt;\">ti\u00ea\u0301t cho t\u01b0\u0300ng kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong> <strong>s\u1ea3n xu\u1ea5t kinh<\/strong> <strong>doanh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNODK_ChiTietTheoTK<\/strong> =&gt; V\u00ed d\u1ee5: DUNODK_ChiTietTheoTK(244) la\u0300 t\u1ed5ng s\u00f4\u0301 d\u01b0 N\u01a1\u0323 \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c ti\u1ebft kho\u1ea3n c\u1ee7a TK 244 (V\u00ed d\u1ee5: TK 2441; TK 2442) tr\u00ean <strong>S\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNODK_ChiTietTheoTKvaDT<\/strong> =&gt; V\u00ed d\u1ee5: DUNODK_ChiTietTheoTKvaDT(131) la\u0300 t\u00f4\u0309ng s\u00f4\u0301 d\u01b0 N\u01a1\u0323 \u0111\u1ea7u k\u1ef3 chi ti\u00ea\u0301t cu\u0309a TK 131 <\/span><span style=\"font-size: 12pt;\">m\u01a1\u0309 theo t\u01b0\u0300ng kha\u0301ch ha\u0300ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>5. Nh\u00f3m k\u00fd hi\u1ec7u 5:<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNOCK<\/strong> =&gt; V\u00ed d\u1ee5: DUNOCK(121) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 121 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNOCK_ChiTietTheoHD_SXKD<\/strong> =&gt; V\u00ed d\u1ee5: DUNOCK_ChiTietTheoHD_SXKD(156) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 156 se\u0303 b\u0103\u0300ng s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 156 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o ho\u1ea1t \u0111\u1ed9ng <strong>Kinh doanh<\/strong> c\u00f4\u0323ng v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh TK 156 \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong> <em>(Chi ti\u1ebft c\u00e1ch ph\u00e2n b\u1ed5 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT cho c\u00e1c ch\u1ee9ng t\u1eeb xem <a href=\"\/2020\/kb\/html_23090102\/\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNOCK_ChiTietTheoHD_SXKD_TK<\/strong> =&gt; V\u00ed d\u1ee5: DUNOCK_ChiTietTheoHD_SXKD_TK(138) la\u0300 s\u00f4\u0301 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 chi ti\u00ea\u0301t TK 138 se\u0303 b\u0103\u0300ng s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 138 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o ho\u1ea1t \u0111\u1ed9ng <strong>Kinh doanh<\/strong> c\u00f4\u0323ng v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh TK 138 \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNOCK_ChiTietTheoHD_SXKD_TKvaDT<\/strong> =&gt; V\u00ed d\u1ee5: DUNOCK_ChiTietTheoHD_SXKD_TKvaDT(131) la\u0300 t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 chi ti\u00ea\u0301t cu\u0309a TK 131 m\u01a1\u0309 chi <\/span><span style=\"font-size: 12pt;\">ti\u00ea\u0301t cho t\u01b0\u0300ng kh\u00e1ch h\u00e0ng se\u0303 b\u0103\u0300ng s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 131 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong> c\u00f4\u0323ng v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh TK 131 \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNOCK_ChiTietTheoTK<\/strong> =&gt; V\u00ed d\u1ee5: DUNOCK_ChiTietTheoTK(244) la\u0300 t\u1ed5ng s\u00f4\u0301 d\u01b0 N\u01a1\u0323 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c ti\u1ebft kho\u1ea3n c\u1ee7a TK 244 (V\u00ed d\u1ee5: TK 2441; TK 2442) tr\u00ean <strong>S\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNOCK_ChiTietTheoTKvaDT<\/strong> =&gt; V\u00ed d\u1ee5: DUNOCK_ChiTietTheoTKvaDT(131) la\u0300 t\u00f4\u0309ng s\u00f4\u0301 d\u01b0 N\u01a1\u0323 cu\u1ed1i k\u1ef3 chi ti\u00ea\u0301t cu\u0309a TK 131 <\/span><span style=\"font-size: 12pt;\">m\u01a1\u0309 theo t\u01b0\u0300ng kha\u0301ch ha\u0300ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>6. Nh\u00f3m k\u00fd hi\u1ec7u 6:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCODK<\/strong> =&gt; V\u00ed d\u1ee5: DUCODK(229) la\u0300 s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 229 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCODK_ChiTietTheoHD_SXKD<\/strong> =&gt; V\u00ed d\u1ee5: DUCODK_ChiTietTheoHD_SXKD(229) la\u0300 s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 229 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o ho\u1ea1t \u0111\u1ed9ng <strong>Kinh doanh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCODK_ChiTietTheoHD_SXKD_TK<\/strong> =&gt; V\u00ed d\u1ee5: DUCODK_ChiTietTheoHD_SXKD_TK(338) la\u0300 s\u00f4\u0301 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 chi ti\u00ea\u0301t TK 338 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o ho\u1ea1t \u0111\u1ed9ng <strong>Kinh doanh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCODK_ChiTietTheoHD_SXKD_TKvaDT<\/strong>=&gt; V\u00ed d\u1ee5: DUCODK_ChiTietTheoHD_SXKD_TKvaDT(331) la\u0300 t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 chi ti\u00ea\u0301t cu\u0309a TK 331 m\u01a1\u0309 chi <\/span><span style=\"font-size: 12pt;\">ti\u00ea\u0301t cho t\u01b0\u0300ng nh\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong> <strong>s\u1ea3n xu\u1ea5t kinh<\/strong> <strong>doanh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCODK_ChiTietTheoTK<\/strong> =&gt; V\u00ed d\u1ee5: DUCODK_ChiTietTheoTK(333) la\u0300 t\u1ed5ng s\u00f4\u0301 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c ti\u1ebft kho\u1ea3n c\u1ee7a TK 333 (V\u00ed d\u1ee5: TK 3331; TK3332) tr\u00ean <strong>S\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>DUCODK_ChiTietTheoTKvaDT<\/strong> =&gt; V\u00ed d\u1ee5: DUCODK_ChiTietTheoTKvaDT(331) la\u0300 t\u1ed5ng s\u00f4\u0301 d\u01b0 Co\u0301 \u0111\u1ea7u k\u1ef3 chi ti\u00ea\u0301t cu\u0309a TK 331 m\u01a1\u0309 chi <\/span><span style=\"font-size: 12pt;\">ti\u00ea\u0301t cho t\u01b0\u0300ng nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>7. Nh\u00f3m k\u00fd hi\u1ec7u 7:<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCOCK<\/strong> =&gt; V\u00ed d\u1ee5: DUCOCK(229) la\u0300 s\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 229 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCOCK_ChiTietTheoHD_SXKD<\/strong> =&gt; V\u00ed d\u1ee5: DUCOCK_ChiTietTheoHD_SXKD(229) la\u0300 s\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 229 se\u0303 b\u0103\u0300ng s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 229 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o ho\u1ea1t \u0111\u1ed9ng <strong>Kinh doanh<\/strong> c\u00f4\u0323ng v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh TK 229 \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCOCK_ChiTietTheoHD_SXKD_TK<\/strong>= &gt; V\u00ed d\u1ee5: DUCOCK_ChiTietTheoHD_SXKD_TK(338) la\u0300 s\u00f4\u0301 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 chi ti\u00ea\u0301t TK 338 se\u0303 b\u0103\u0300ng s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 338 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o ho\u1ea1t \u0111\u1ed9ng <strong>Kinh doanh<\/strong> c\u00f4\u0323ng v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh TK 338 \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCOCK_ChiTietTheoHD_SXKD_TKvaDT<\/strong> =&gt; V\u00ed d\u1ee5: DUCOCK_ChiTietTheoHD_SXKD_TKvaDT(331) la\u0300 t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 chi ti\u00ea\u0301t cu\u0309a TK 331 m\u01a1\u0309 chi <\/span><span style=\"font-size: 12pt;\">ti\u00ea\u0301t cho t\u01b0\u0300ng nh\u00e0 cung c\u1ea5p se\u0303 b\u0103\u0300ng s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 331 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong> c\u00f4\u0323ng v\u01a1\u0301i c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh TK 331 \u0111\u01b0\u1ee3c ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCOCK_ChiTietTheoTK<\/strong> =&gt; V\u00ed d\u1ee5: DUCOCK_ChiTietTheoTK(333) la\u0300 t\u1ed5ng s\u00f4\u0301 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c ti\u1ebft kho\u1ea3n c\u1ee7a TK 333 (V\u00ed d\u1ee5: TK 3331; TK 3332) tr\u00ean <strong>S\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCOCK_ChiTietTheoTKvaDT <\/strong>=&gt; V\u00ed d\u1ee5: DUCOCK_ChiTietTheoTKvaDT(331) la\u0300 t\u1ed5ng s\u00f4\u0301 d\u01b0 Co\u0301 cu\u1ed1i k\u1ef3 chi ti\u00ea\u0301t cu\u0309a TK 331 m\u01a1\u0309 chi <\/span><span style=\"font-size: 12pt;\">ti\u00ea\u0301t cho t\u01b0\u0300ng nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>\u0110i\u1ec1u ki\u1ec7n 3: T\u00e0i kho\u1ea3n gi\u1ed1ng nhau ho\u1eb7c l\u00e0 ti\u1ebft kho\u1ea3n c\u1ee7a nhau.<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><em><strong>V\u00ed d\u1ee5<\/strong>: Tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, Ch\u1ec9 ti\u00eau <strong>+ DUNO(138)<\/strong> s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 tr\u00f9ng v\u1edbi Ch\u1ec9 ti\u00eau <strong><span style=\"color: black;\">+ <\/span><span style=\"color: black;\">DUNO_ChitietTheoTK(1381). <\/span><\/strong>Do:<br \/>\n<\/em><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>C\u00f9ng ph\u00e9p t\u00ednh: <strong>(+)<\/strong><\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>C\u00f9ng nh\u00f3m k\u00fd hi\u1ec7u: <strong>Nh\u00f3m k\u00fd hi\u1ec7u 1<\/strong><\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>T\u00e0i kho\u1ea3n l\u00e0 ti\u1ebft kho\u1ea3n c\u1ee7a nhau: t\u00e0i kho\u1ea3n<strong> 1381 <\/strong>l\u00e0 ti\u1ebft kho\u1ea3n c\u1ee7a t\u00e0i kho\u1ea3n <strong>138<\/strong>.<br \/>\n<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\"><strong>Gi\u1ea3i ph\u00e1p: <\/strong><\/span><span style=\"color: black; font-size: 12pt;\">K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra v\u00e0 thi\u1ebft l\u1eadp l\u1ea1i c\u00f4ng th\u1ee9c cho c\u00e1c ch\u1ec9 ti\u00eau m\u00e0 b\u00e1o c\u00e1o li\u1ec7t k\u00ea, lo\u1ea1i b\u1ecf c\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp tr\u00f9ng. <\/span><span style=\"color: black;\">(Chi ti\u00ea\u0301t h\u01b0\u01a1\u0301ng <\/span><span style=\"color: black; font-size: 12pt;\">d\u00e2\u0303n vi\u00ea\u0323c thi\u00ea\u0301t l\u00e2\u0323p va\u0300 s\u01b0\u0309a \u0111\u00f4\u0309i c\u00f4ng th\u01b0\u0301c ba\u0301o ca\u0301o ta\u0300i chi\u0301nh <\/span><span style=\"color: black; font-size: 12pt;\">xem <\/span><a style=\"font-size: 12pt;\" href=\"html_29040000\" target=\"_blank\" rel=\"noopener noreferrer\">ta\u0323i \u0111\u00e2y<\/a><span style=\"color: black; font-size: 12pt;\">).<\/span><\/p>\n<div class=\"PageHeader_Content\">\n<p><span style=\"font-size: 12pt;\">Tham kh\u1ea3o th\u00eam c\u00e1c nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch ho\u1eb7c kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><a href=\"tai_sao_khi_in_bao_cao_ket_qua_hoat_dong_kinh_doanh_so_lieu_bi_lech\" target=\"_blank\" rel=\"noopener noreferrer\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><a href=\"cachkiemtra_doichieudulieu_trenbclctt_pptructiep\" target=\"_blank\" rel=\"noopener noreferrer\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp)<\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><a href=\"hdqt_kiem_tra_tien_va_tuong_duong_tien_ck_bclctt_va_bcdkt\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)<\/a><\/span><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn: C\u00e1c c\u00f4ng th\u1ee9c b\u1ecb tr\u00f9ng nhau khi \u0111\u1ed3ng th\u1eddi c\u00f3 c\u1ea3 3 \u0111i\u1ec1u ki\u1ec7n sau: \u0110i\u1ec1u ki\u1ec7n 1: C\u00f9ng ph\u00e9p t\u00ednh (+) ho\u1eb7c (-). \u0110i\u1ec1u ki\u1ec7n 2: Thu\u1ed9c c\u00f9ng nh\u00f3m k\u00fd hi\u1ec7u (xem c\u00e1c nh\u00f3m k\u00fd hi\u1ec7u b\u00ean d\u01b0\u1edbi). B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n 1. Nh\u00f3m k\u00fd hi\u1ec7u&#8230;<\/p>\n","protected":false},"author":105,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-2299","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/2299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2020\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/users\/105"}],"replies":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/comments?post=2299"}],"version-history":[{"count":6,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/2299\/revisions"}],"predecessor-version":[{"id":12961,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/2299\/revisions\/12961"}],"wp:attachment":[{"href":"\/2020\/wp-json\/wp\/v2\/media?parent=2299"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-category?post=2299"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-tag?post=2299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}