{"id":3059,"date":"2018-12-25T18:06:50","date_gmt":"2018-12-25T11:06:50","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=3059"},"modified":"2024-09-06T09:02:46","modified_gmt":"2024-09-06T02:02:46","slug":"html_29040000","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/html_29040000\/","title":{"rendered":"Thi\u1ebft l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"<h4 style=\"text-align: justify;\"><span style=\"line-height: 200%; font-size: 14pt;\"><strong>I. C\u00e1ch thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean BCTC<\/strong><\/span><\/h4>\n<div style=\"text-align: justify;\">\n<p><span style=\"font-size: 12pt; color: #1a1a1a;\">Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 thi\u1ebft l\u1eadp s\u1eb5n c\u00f4ng th\u1ee9c l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean c\u00e1c BCTC theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. Tuy nhi\u00ean, b\u1ea1n v\u1eabn c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp l\u1ea1i cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a m\u1ed7i \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #1a1a1a;\">1. V\u00e0o menu <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">Ti\u1ec7n \u00edch\\<\/strong><strong style=\"font-size: 12pt; color: #1a1a1a;\">Thi\u1ebft l\u1eadp <a href=\"https:\/\/amis.misa.vn\/29303\/bao-cao-tai-chinh-la-gi\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/a><\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">ho\u1eb7c tr\u00ean giao di\u1ec7n l\u1eadp BCTC, ch\u1ecdn ch\u1ee9c n\u0103ng <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c.<\/strong><\/p>\n<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-15176\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/1.Thiet-lap-bao-cao-tai-chinh.png&quot;\" alt=\"\" width=\"675\" height=\"436\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/1.Thiet-lap-bao-cao-tai-chinh.png 675w, \/2022\/wp-content\/uploads\/2018\/12\/1.Thiet-lap-bao-cao-tai-chinh-50x32.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/1.Thiet-lap-bao-cao-tai-chinh-60x39.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/1.Thiet-lap-bao-cao-tai-chinh-100x65.png 100w\" sizes=\"auto, (max-width: 675px) 100vw, 675px\" \/><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt; text-align: justify;\">2. Ch\u1ecdn b\u00e1o c\u00e1o mu\u1ed1n thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt; text-align: justify;\">3. C\u00f3 th\u1ec3 xem c\u00f4ng th\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh thi\u1ebft l\u1eadp s\u1eb5n t\u1ea1i c\u1ed9t <\/span><strong style=\"font-size: 12pt; text-align: justify;\">C\u00f4ng th\u1ee9c<\/strong><span style=\"font-size: 12pt; text-align: justify;\">.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt; text-align: justify;\">4. Thi\u1ebft l\u1eadp m\u1edbi c\u00f4ng th\u1ee9c ho\u1eb7c s\u1eeda l\u1ea1i c\u00f4ng th\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 thi\u1ebft l\u1eadp s\u1eb5n b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"alignnone\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/icon_sua.png&quot;\" alt=\"\" \/><\/span><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15184\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/2.Bang-can-doi-ke-toan-700x467.png&quot;\" alt=\"\" width=\"700\" height=\"467\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/2.Bang-can-doi-ke-toan-700x467.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/2.Bang-can-doi-ke-toan-800x534.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/2.Bang-can-doi-ke-toan-768x512.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/2.Bang-can-doi-ke-toan-50x33.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/2.Bang-can-doi-ke-toan-60x40.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/2.Bang-can-doi-ke-toan-100x67.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/2.Bang-can-doi-ke-toan.png 910w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"font-size: 12pt; text-align: justify;\">4.1. \u0110\u1ec3 thi\u1ebft l\u1eadp m\u1edbi c\u00f4ng th\u1ee9c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/span><\/div>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt; text-align: justify;\">Nh\u1ea5n <\/span><strong style=\"font-size: 12pt; text-align: justify;\">Th\u00eam d\u00f2ng<\/strong><span style=\"font-size: 12pt; text-align: justify;\">.<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt; text-align: justify;\">Ch\u1ecdn ph\u00e9p t\u00ednh v\u00e0 tham s\u1ed1 cho c\u00f4ng th\u1ee9c t\u1ea1i c\u1ed9t <\/span><strong style=\"font-size: 12pt; text-align: justify;\">Ph\u00e9p t\u00ednh <\/strong><span style=\"font-size: 12pt; text-align: justify;\">v\u00e0 c\u1ed9t <\/span><strong style=\"font-size: 12pt; text-align: justify;\">K\u00fd hi\u1ec7u<\/strong><span style=\"font-size: 12pt; text-align: justify;\">. Chi ti\u1ebft n\u1ed9i dung c\u1ee7a t\u1eebng tham s\u1ed1 xem gi\u1ea3i th\u00edch \u1edf m\u1ee5c II.<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt; text-align: justify;\">Ch\u1ecdn t\u00e0i kho\u1ea3n ho\u1eb7c c\u1eb7p t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i tham s\u1ed1 t\u1ea1i c\u1ed9t <\/span><strong style=\"font-size: 12pt; text-align: justify;\">T\u00e0i kho\u1ea3n <\/strong><span style=\"font-size: 12pt; text-align: justify;\">v\u00e0 <\/span><strong style=\"font-size: 12pt; text-align: justify;\">TK \u0111\u1ed1i \u1ee9ng<\/strong><span style=\"font-size: 12pt; text-align: justify;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15186\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/3.Them-dong-chi-tieu-700x348.png&quot;\" alt=\"\" width=\"700\" height=\"348\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/3.Them-dong-chi-tieu-700x348.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/3.Them-dong-chi-tieu-800x397.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/3.Them-dong-chi-tieu-768x381.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/3.Them-dong-chi-tieu-50x25.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/3.Them-dong-chi-tieu-60x30.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/3.Them-dong-chi-tieu-100x50.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/3.Them-dong-chi-tieu.png 906w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><span style=\"font-size: 12pt; text-align: justify;\">Ki\u1ec3m tra l\u1ea1i c\u00f4ng th\u1ee9c \u0111\u00e3 thi\u1ebft l\u1eadp v\u00e0 nh\u1ea5n <\/span><strong style=\"font-size: 12pt; text-align: justify;\">\u0110\u1ed3ng \u00fd<\/strong><span style=\"font-size: 12pt; text-align: justify;\">.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15188\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/4.Kiem-tra-cong-thuc-da-them-700x348.png&quot;\" alt=\"\" width=\"700\" height=\"348\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/4.Kiem-tra-cong-thuc-da-them-700x348.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/4.Kiem-tra-cong-thuc-da-them-800x397.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/4.Kiem-tra-cong-thuc-da-them-768x381.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/4.Kiem-tra-cong-thuc-da-them-50x25.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/4.Kiem-tra-cong-thuc-da-them-60x30.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/4.Kiem-tra-cong-thuc-da-them-100x50.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/4.Kiem-tra-cong-thuc-da-them.png 906w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"font-size: 12pt; text-align: justify;\">4.2. \u0110\u1ec3 s\u1eeda l\u1ea1i c\u00f4ng th\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh thi\u1ebft l\u1eadp th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; text-align: justify;\">Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p x\u00f3a b\u1ecf d\u00f2ng c\u00f4ng th\u1ee9c \u0111\u00e3 c\u00f3:<\/span>\n<ul>\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt;\">Ch\u1ecdn d\u00f2ng c\u00f4ng th\u1ee9c mu\u1ed1n x\u00f3a v\u00e0 nh\u1ea5n <strong>X\u00f3a d\u00f2ng<\/strong>.<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt;\">Ho\u1eb7c nh\u1ea5n <strong>X\u00f3a c\u00f4ng th\u1ee9c<\/strong>, \u0111\u1ec3 x\u00f3a to\u00e0n b\u1ed9 c\u00f4ng th\u1ee9c \u0111\u00e3 ch\u1ecdn.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15189\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/5.Xoa-dong-chi-tieu-700x347.png&quot;\" alt=\"\" width=\"700\" height=\"347\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/5.Xoa-dong-chi-tieu-700x347.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/5.Xoa-dong-chi-tieu-800x396.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/5.Xoa-dong-chi-tieu-768x380.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/5.Xoa-dong-chi-tieu-50x25.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/5.Xoa-dong-chi-tieu-60x30.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/5.Xoa-dong-chi-tieu-100x50.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/5.Xoa-dong-chi-tieu.png 909w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"font-size: 12pt; text-align: justify;\">Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p S\u1eeda l\u1ea1i c\u00e1ch thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c b\u1eb1ng c\u00e1ch: Ch\u1ecdn l\u1ea1i ph\u00e9p t\u00ednh, tham s\u1ed1 cho c\u00f4ng th\u1ee9c v\u00e0 ch\u1ecdn l\u1ea1i t\u00e0i kho\u1ea3n ho\u1eb7c c\u1eb7p t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i tham s\u1ed1 c\u1ee7a c\u00f4ng th\u1ee9c.<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt; text-align: justify;\">Ho\u1eb7c, nh\u1ea5n <\/span><strong style=\"font-size: 12pt; text-align: justify;\">Th\u00eam d\u00f2ng <\/strong><span style=\"font-size: 12pt; text-align: justify;\">\u0111\u1ec3 th\u00eam m\u1edbi d\u00f2ng c\u00f4ng th\u1ee9c t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u00ean.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>II. Gi\u1ea3i th\u00edch n\u1ed9i dung c\u00e1c tham s\u1ed1 \u0111\u01b0\u01a1\u0323c s\u01b0\u0309 du\u0323ng \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng th\u1ee9c<\/strong><\/span><\/h4>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h5><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">Gi\u1ea3i th\u00edch c\u00e1c thu\u1eadt ng\u1eef s\u1eed d\u1ee5ng<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><strong>S\u1ed1 d\u01b0 <\/strong>: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u00ednh ch\u1ea5t c\u1ee7a t\u00e0i kho\u1ea3n.<\/li>\n<\/ul>\n<blockquote><p><em><strong><span style=\"font-size: 12pt;\">V\u00ed d\u1ee5:<\/span><\/strong><\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><em>TK 141 c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 <strong>D\u01b0 N\u1ee3<\/strong> v\u00e0 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3 l\u00e0 100.000 =&gt; D\u01b0 N\u1ee3 c\u1ee7a TK 141 = -100.000.<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>TK 141 c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 <strong>L\u01b0\u1ee1ng t\u00ednh<\/strong> v\u00e0 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3 l\u00e0 100.000, kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 =&gt; D\u01b0 N\u1ee3 c\u1ee7a TK 141 = 0.<\/em><\/span><\/li>\n<\/ul>\n<\/blockquote>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><strong>S\u1ed1 d\u01b0 N\u1ee3\/d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n<\/strong>; <strong>S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3\/d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n<\/strong>; <strong>S\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3\/d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n<\/strong>: B\u1eb1ng D\u01b0 N\u1ee3\/D\u01b0 C\u00f3; D\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3\/D\u01b0 C\u00f3 cu\u1ed1i k\u1ef3; D\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3\/D\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n \u0111ang thi\u1ebft l\u1eadp, n\u1ebfu c\u00f3 ti\u1ebft kho\u1ea3n th\u00ec b\u00f9 tr\u1eeb s\u1ed1 d\u01b0 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ti\u1ebft kho\u1ea3n c\u1ee7a t\u00e0i kho\u1ea3n \u0111ang thi\u1ebft l\u1eadp.<\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><em><strong>V\u00ed d\u1ee5<\/strong>: TK 1381 c\u00f3 3 ti\u1ebft kho\u1ea3n:<br \/>\n<\/em><\/span><\/p>\n<ul style=\"text-align: left; list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><em>TK 1381.1 d\u01b0 C\u00f3: 100.000<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>TK 1381.2 d\u01b0 N\u1ee3: 300.000<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>TK 1381.3 d\u01b0 N\u1ee3: 400.000<br \/>\n<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><em>=&gt; D\u01b0 N\u1ee3 t\u00e0i kho\u1ea3n 1381 =-100.000 + 300.000 + 400.000 = 600.000.<\/em><\/span><\/p>\n<\/blockquote>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>S\u1ed1 d\u01b0 N\u1ee3\/d\u01b0 C\u00f3 chi ti\u1ebft t\u00e0i kho\u1ea3n<\/strong>;<strong>S\u1ed1 d\u01b0N\u1ee3 cu\u1ed1i k\u1ef3\/d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 chi ti\u1ebft t\u00e0i kho\u1ea3n<\/strong>; <strong>S\u1ed1 d\u01b0N\u1ee3 \u0111\u1ea7u k\u1ef3\/d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 chi ti\u1ebft t\u00e0i kho\u1ea3n<\/strong>: B\u1eb1ng t\u1ed5ng D\u01b0 N\u1ee3\/d\u01b0 C\u00f3; D\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3\/D\u01b0 C\u00f3 cu\u1ed1i k\u1ef3; D\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3\/D\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c ti\u1ebft kho\u1ea3n c\u1ee7a t\u00e0i kho\u1ea3n \u0111ang thi\u1ebft l\u1eadp.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-size: 12pt;\"><em><strong>V\u00ed d\u1ee5<\/strong>: TK 1381 c\u00f3 3 ti\u1ebft kho\u1ea3n:<br \/>\n<\/em><\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><em>TK 1381.1 co\u0301 ti\u0301nh ch\u00e2\u0301t la\u0300 <strong>L\u01b0\u01a1\u0303ng ti\u0303nh<\/strong> va\u0300 co\u0301 s\u00f4\u0301 d\u01b0C\u00f3: 100.000<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>TK 1381.2 co\u0301 ti\u0301nh ch\u00e2\u0301t la\u0300 <strong>D\u01b0 N\u01a1\u0323<\/strong> va\u0300 co\u0301 s\u00f4\u0301 d\u01b0N\u1ee3: 300.000<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>TK 1381.3 co\u0301 ti\u0301nh ch\u00e2\u0301t la\u0300 <strong>L\u01b0\u01a1\u0303ng ti\u0301nh<\/strong> va\u0300 co\u0301 s\u00f4\u0301 d\u01b0N\u1ee3 400.000<br \/>\n<\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em>=&gt; DUNO_ChitietTheoTK (1381) = DUNO_ChitietTheoTK (1381.1) + DUNO_ChitietTheoTK (1381.2) + DUNO_ChitietTheoTK (1381.3)<\/em><em> = 0 + 300.000 + 400.000 = 700.000<\/em><\/span><\/p><\/blockquote>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h5><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">1. B\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\" style=\"width: 627px;\">\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h6><span style=\"font-size: 12pt;\"><strong>1.1. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (TT200), B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (TT133)<\/strong><\/span><\/h6>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li style=\"text-align: justify;\"><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 <strong>S\u1ed5 c\u00e1i<\/strong>.<\/span><\/li>\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>.<br \/>\n<\/span><\/li>\n<li style=\"text-align: justify;\"><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 <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_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: left;\"><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 ti\u00ea\u0301t cho t\u01b0\u0300ng nh\u00e0 cung c\u1ea5p.<br \/>\n<\/span><\/li>\n<li style=\"text-align: left;\"><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 131m\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;\"><em><strong>L\u01b0u y\u0301:<\/strong> V\u1edbi c\u00e1c TK theo d\u00f5i chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec kh\u00f4ng b\u00f9 tr\u1eeb s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng v\u1edbi nhau m\u00e0 t\u00ednh s\u1ed1 d\u01b0 c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ed3i t\u1ed5ng h\u1ee3p l\u1ea1i th\u00e0nh s\u1ed1 d\u01b0 c\u1ee7a TK.<\/em><em>V\u00ed d\u1ee5<\/em><em>: <\/em><br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">S\u1ed1 d\u01b0 TK 131 c\u1ee7a Kh\u00e1ch h\u00e0ng A l\u00e0 d\u01b0 N\u1ee3 100.000<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">S\u1ed1 d\u01b0 TK 131 c\u1ee7a Kh\u00e1ch h\u00e0ng B l\u00e0 d\u01b0 C\u00f3 30.000<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">S\u1ed1 d\u01b0 TK 131 c\u1ee7a Kh\u00e1ch h\u00e0ng C l\u00e0 d\u01b0 N\u1ee3 50.000<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">S\u1ed1 d\u01b0 TK 131 c\u1ee7a Kh\u00e1ch h\u00e0ng D l\u00e0 d\u01b0 C\u00f3 10.000<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">=&gt; DUCO_ChitietTheoTKvaDoituong(131) = 30.000 + 10.000 = 40.000<br \/>\n=&gt; DUNO_ChitietTheoTKvaDoituong(131) = 100.000 + 50.000 = 150.000<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c do kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 thi\u1ebft l\u1eadp nh\u01b0<\/strong>:<br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">&#8230;<br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong>V\u00ed d\u1ee5<\/strong>: Ch\u1ec9 ti\u00eau <strong>Ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/strong> la\u0300 chi\u0309 ti\u00eau pha\u0309n a\u0301nh s\u00f4\u0301 ti\u00ea\u0300n co\u0300n pha\u0309i thu cu\u0309a kha\u0301ch ha\u0300ng co\u0301 ky\u0300 ha\u0323n thu h\u00f4\u0300i tr\u00ean 12 tha\u0301ng ho\u0103\u0323c h\u01a1n m\u00f4\u0323t chu ky\u0300 sa\u0309n xu\u00e2\u0301t, kinh doanh th\u00f4ng th\u01b0\u01a1\u0300ng ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o. S\u00f4\u0301 li\u00ea\u0323u \u0111\u00ea\u0309 ghi va\u0300o chi\u0309 ti\u00eau na\u0300y c\u0103n c\u01b0\u0301 va\u0300o chi ti\u00ea\u0301t s\u00f4\u0301 d\u01b0 N\u01a1\u0323 cu\u0309a TK 131 \u201cPha\u0309i thu cu\u0309a kha\u0301ch ha\u0300ng\u201d, m\u01a1\u0309 chi ti\u00ea\u0301t theo t\u01b0\u0300ng kha\u0301ch ha\u0300ng.<br \/>\n\u0110\u1ec3 thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c cho ch\u1ec9 ti\u00eau n\u00e0y th\u1ef1c hi\u1ec7n nh\u01b0 sau:<br \/>\n<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">1. M\u1edf c\u00e1c ti\u1ebft kho\u1ea3n \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo k\u1ef3 h\u1ea1n thu h\u1ed3i. V\u00ed d\u1ee5:<br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">TK 1311: \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i kh\u00f4ng qu\u00e1 12 th\u00e1ng<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">TK 1312: \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">2. Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c l\u1ea5y l\u00ean ch\u1ec9 ti\u00eau <strong>Ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng <\/strong>v\u00e0 thi\u1ebft l\u1eadp l\u1ea1i ch\u1ec9 ti\u00eau c\u00f3 li\u00ean quan l\u00e0 <strong>Ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/strong>.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15212\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/6.-Thiet-lap-cong-thuc-700x601.png&quot;\" alt=\"\" width=\"700\" height=\"601\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/6.-Thiet-lap-cong-thuc-700x601.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/6.-Thiet-lap-cong-thuc-800x687.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/6.-Thiet-lap-cong-thuc-768x660.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/6.-Thiet-lap-cong-thuc-50x43.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/6.-Thiet-lap-cong-thuc-60x52.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/6.-Thiet-lap-cong-thuc-100x86.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/6.-Thiet-lap-cong-thuc.png 817w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd<\/strong>: Sau khi thi\u1ebft l\u1eadp l\u1ea1i c\u00f4ng th\u1ee9c, n\u1ebfu l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (TT200) ho\u1eb7c B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (TT133) kh\u00f4ng c\u00e2n, c\u00f3 th\u1ec3 ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn <a href=\"hdqt_kiem_tra_bcdkt_bcthtc_khong_can\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h6 id=\"bao-cao-ket-qua-hoat-dong-kinh-doanh\"><strong>1.2. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/h6>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li style=\"text-align: left;\"><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<li style=\"text-align: left;\"><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: left;\"><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: left;\"><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=\"html_23090101\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em>.<\/span><\/li>\n<li style=\"text-align: left;\"><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=\"html_23090101\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em>.<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChitietChietKhauThuongmai<\/strong>(\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChitietChietKhauThuongmai(511) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean Co\u0301 cu\u0309a TK 511.<br \/>\n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u y\u0301: <\/strong>C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<br \/>\n<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em> Tr\u00ean <strong>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong>, <strong>Ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong>, <strong>Ch\u1ee9ng t\u1eeb gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/strong>, \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o c\u1ed9t <strong>Ti\u1ec1n chi\u1ebft kh\u1ea5u<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15255\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-1-700x510.png&quot;\" alt=\"\" width=\"700\" height=\"510\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-1-700x510.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-1-800x582.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-1-768x559.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-1-50x36.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-1-60x44.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-1-100x73.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-1.png 1026w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>Tr\u00ean <strong>Phi\u1ebfu thu<\/strong>,<strong> Phi\u1ebfu chi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/strong>,<strong> Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (b\u00e1n h\u00e0ng)<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15262\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-700x523.png&quot;\" alt=\"\" width=\"700\" height=\"523\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-700x523.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-800x597.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-768x574.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-50x37.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-60x45.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-100x75.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1.png 861w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChitietGiamgiaHangBan<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChitietGiamgiaHangBan(511) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean Co\u0301 cu\u0309a TK 511.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u y\u0301:<\/strong> C\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<br \/>\n<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em> \u0110\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean <strong>Ch\u1ee9ng t\u1eeb gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15257\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-700x515.png&quot;\" alt=\"\" width=\"700\" height=\"515\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-700x515.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-800x589.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-768x565.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-50x37.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-60x44.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-100x74.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban.png 909w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>Tr\u00ean <strong>Phi\u1ebfu thu<\/strong>, <strong>Phi\u1ebfu chi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15267\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-700x490.png&quot;\" alt=\"\" width=\"700\" height=\"490\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-700x490.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-800x560.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-768x537.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-50x35.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-60x42.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-100x70.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban.png 915w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChitietTralaiHangBan<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT) =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChitietTralaiHangBan(511) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean Co\u0301 cu\u0309a TK 511.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u y\u0301:<\/strong> C\u00e1c kho\u1ea3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<br \/>\n<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em> \u0110\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean <strong>Ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15259\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-700x525.png&quot;\" alt=\"\" width=\"700\" height=\"525\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-700x525.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-800x600.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-768x576.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-50x38.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-60x45.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-100x75.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban.png 860w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>Tr\u00ean <strong>Phi\u1ebfu thu<\/strong>, <strong>Phi\u1ebfu chi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15269\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-700x485.png&quot;\" alt=\"\" width=\"700\" height=\"485\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-700x485.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-800x555.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-768x532.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-50x35.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-60x42.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-100x69.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1.png 955w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChitietChietKhauThuongmai<\/strong>(\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChitietChietKhauThuongmai(511) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 cu\u0309a TK 511.<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChitietGiamgiaHangBan<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChitietGiamgiaHangBan(511) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 cu\u0309a TK 511.<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChitietTralaiHangBan<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5 PhatsinhNO_ChitietTralaiHangBan(511) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 cu\u0309a TK 511.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd: <\/strong>Ri\u00eang ch\u1ec9 ti\u00eau <strong>23 &#8211; Trong \u0111\u00f3: Chi ph\u00ed l\u00e3i vay<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c. =&gt; K\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 nh\u1eadp tay v\u00e0o ph\u1ea7n m\u1ec1m ho\u1eb7c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c cho ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng c\u00e1ch:<br \/>\n<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>M\u1edf ti\u1ebft kho\u1ea3n \u0111\u1ec3 theo d\u00f5i ch\u1ec9 ti\u00eau Chi ph\u00ed l\u00e3i vay. V\u00ed d\u1ee5: TK 6351 &#8211; Chi ph\u00ed l\u00e3i vay.<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c l\u1ea5y l\u00ean ch\u1ec9 ti\u00eau <strong>Chi ph\u00ed l\u00e3i vay<\/strong> tr\u00ean <strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>.<br \/>\n<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15261\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/13.Chi-phi-lai-vay-700x394.png&quot;\" alt=\"\" width=\"700\" height=\"394\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/13.Chi-phi-lai-vay-700x394.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/13.Chi-phi-lai-vay-768x432.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/13.Chi-phi-lai-vay-50x28.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/13.Chi-phi-lai-vay-60x34.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/13.Chi-phi-lai-vay-100x56.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/13.Chi-phi-lai-vay.png 801w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h6><span style=\"font-size: 12pt;\"><strong>1.3. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp)<\/strong><\/span><\/h6>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li><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<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><br \/>\n<span style=\"font-size: 12pt;\">ky\u0300 ba\u0301o ca\u0301o.<\/span><\/li>\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<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<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDUChiTietTheoHD_DAUTU<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDUChiTietTheoHD_DAUTU(11\/131) 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 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 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 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 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 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<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd:<\/strong> Hi\u1ec7n t\u1ea1i c\u00f4ng th\u1ee9c m\u1eb7c \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh l\u1eadp theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng tham s\u1ed1 <strong>PhatsinhDUChiTietTheoHD_TAICHINH<\/strong>, tuy nhi\u00ean t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c th\u00f9 c\u1ee7a m\u1ed7i \u0111\u01a1n v\u1ecb m\u00e0 K\u1ebf to\u00e1n v\u1eabn c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp l\u1ea1i c\u00f4ng th\u1ee9c c\u00f3 s\u1eed d\u1ee5ng tham s\u1ed1 <strong>PhatsinhDUChiTietTheoHD_TAICHINH<\/strong> v\u00e0 ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT cho c\u00e1c ch\u1ee9ng t\u1eeb l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh <\/strong>cho ph\u00f9 h\u1ee3p.<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h6><span style=\"font-size: 12pt;\"><strong>1.4. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)<\/strong><\/span><\/h6>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\" align=\"justify\">\n<ul>\n<li><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>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.<br \/>\n<\/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=\"html_23090102\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em>.<\/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=\"html_23090102\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em>.<\/span><\/li>\n<li style=\"text-align: left;\"><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: left;\"><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>.<br \/>\n<\/span><\/li>\n<li style=\"text-align: left;\"><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 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: left;\"><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 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: left;\"><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: left;\"><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: left;\"><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 m\u01a1\u0309 theo t\u01b0\u0300ng kha\u0301ch ha\u0300ng.<\/span><\/li>\n<li style=\"text-align: left;\"><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 m\u01a1\u0309 theo t\u01b0\u0300ng kha\u0301ch ha\u0300ng.<\/span><\/li>\n<li style=\"text-align: left;\"><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: left;\"><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: left;\"><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: left;\"><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>.<br \/>\n<\/span><\/li>\n<li style=\"text-align: left;\"><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: left;\"><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: left;\"><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 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: left;\"><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 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: left;\"><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: left;\"><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 style=\"text-align: left;\"><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 ti\u00ea\u0301t cho t\u01b0\u0300ng nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"text-align: left;\"><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 ti\u00ea\u0301t cho t\u01b0\u0300ng nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd: <\/strong>V\u1edbi c\u00e1c TK theo d\u00f5i chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec kh\u00f4ng b\u00f9 tr\u1eeb s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng v\u1edbi nhau m\u00e0 t\u00ednh s\u1ed1 d\u01b0 c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ed3i t\u1ed5ng h\u1ee3p l\u1ea1i th\u00e0nh s\u1ed1 d\u01b0 c\u1ee7a TK. <\/em><em>V\u00ed d\u1ee5:<\/em><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><em>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 131 c\u1ee7a Kh\u00e1ch h\u00e0ng A l\u00e0 d\u01b0 N\u1ee3 100.000 <\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 131 c\u1ee7a Kh\u00e1ch h\u00e0ng B l\u00e0 d\u01b0 C\u00f3 30.000<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 131 c\u1ee7a Kh\u00e1ch h\u00e0ng C l\u00e0 d\u01b0 N\u1ee3 50.000<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 131 c\u1ee7a Kh\u00e1ch h\u00e0ng D l\u00e0 d\u01b0C\u00f3 10.000<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><em>=&gt; DUCOCK_ChitietTheoTKvaDT(131) = 30.000 + 10.000 = 40.000<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><em>=&gt; DUNOCK_ChitietTheoTKvaDT(131) = 100.000 + 50.000 = 150.000<\/em><\/span><\/p>\n<ul>\n<li style=\"text-align: left;\"><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 ky\u0300 ba\u0301o ca\u0301o.<\/span><\/li>\n<li style=\"text-align: left;\"><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>\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 style=\"text-align: left;\"><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 style=\"text-align: left;\"><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 style=\"text-align: left;\"><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=\"html_23090102\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>)<\/em>.<br \/>\n<\/span><\/li>\n<li style=\"text-align: left;\"><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<li style=\"text-align: left;\"><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<li style=\"text-align: left;\"><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: left;\"><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: left;\"><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: left;\"><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: left;\"><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<li style=\"text-align: left;\"><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: left;\"><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: left;\"><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: left;\"><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: left;\"><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: left;\"><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<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h6>1.5. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h6>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCOCK<\/strong> =&gt; V\u00ed d\u1ee5: DUCOCK(414) la\u0300 s\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 414 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCODK<\/strong> =&gt; V\u00ed d\u1ee5: DUCODK(3521) la\u0300 s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 3521 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCODK_NamTruoc<\/strong> =&gt; V\u00ed d\u1ee5: DUCODK_NamTruoc(4111) la\u0300 s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 4111 trong k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNOCK<\/strong> =&gt; V\u00ed d\u1ee5: DUNOCK(111) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 111 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNODK<\/strong> =&gt; V\u00ed d\u1ee5: DUNODK(111) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 111 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNODK_NamTruoc<\/strong> =&gt; V\u00ed d\u1ee5: DUNODK_NamTruoc(211) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 211 trong k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO<\/strong> =&gt; Vi\u0301 du\u0323: PhatsinhCO(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean Co\u0301 cu\u0309a TK 5111 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhDU<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDU(511\/5211) 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 TK 5211 trong<br \/>\nky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO<\/strong> =&gt; Vi\u0301 du\u0323: PhatsinhNO(642) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u1ee3 cu\u0309a TK 642 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_NamTruoc <\/strong>=&gt; V\u00ed d\u1ee5: PhatsinhCO_NamTruoc(4118) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean Co\u0301 cu\u0309a TK 4118 trong k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a ky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhDU_NamTruoc<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDU_NamTruoc(154\/621) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 154 \u0111\u1ed1i \u1ee9ng v\u1edbi s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 621 trong k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_NamTruoc<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNO_NamTruoc(4111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u1ee3 cu\u0309a TK 4111 trong k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a ky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><strong>DUNODK_ChitietTheoTKvaDoituong<\/strong> =&gt; V\u00ed d\u1ee5: DUNODK_ChitietTheoTKvaDoituong(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 m\u01a1\u0309 theo t\u01b0\u0300ng kha\u0301ch ha\u0300ng.<\/span><\/div>\n<\/li>\n<li style=\"text-align: left;\">\n<div><span style=\"font-size: 12pt;\"><strong>DUNOCK_ChitietTheoTKvaDoituong<\/strong> =&gt; V\u00ed d\u1ee5: DUNOCK_ChitietTheoTKvaDoituong(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 m\u01a1\u0309 theo t\u01b0\u0300ng kha\u0301ch ha\u0300ng.<\/span><\/div>\n<\/li>\n<li style=\"text-align: left;\">\n<div><span style=\"font-size: 12pt;\"><strong>DUCOCK_ChitietTheoTKvaDoituong<\/strong> =&gt; V\u00ed d\u1ee5: DUCOCK_ChitietTheoTKvaDoituong(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 ti\u00ea\u0301t cho t\u01b0\u0300ng nh\u00e0 cung c\u1ea5p.<\/span><\/div>\n<\/li>\n<li style=\"text-align: left;\">\n<div><span style=\"font-size: 12pt;\"><strong>DUCODK_ChitietTheoTKvaDoituong<\/strong> =&gt; V\u00ed d\u1ee5: DUCODK_ChitietTheoTKvaDoituong(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 ti\u00ea\u0301t cho t\u01b0\u0300ng nh\u00e0 cung c\u1ea5p.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div><span style=\"font-size: 12pt;\"><strong>PhatsinhNoGiamVAT<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNoGiamVAT(33311) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 33311 tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c (c\u00f3 k\u00ea thu\u1ebf b\u00ean tab <strong>Thu\u1ebf<\/strong>).<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhDUGiamVAT<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDUGiamVAT(33311\/11) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 33311 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean c\u00f3 c\u00e1c TK \u0111\u1ea7u 11 tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf b\u00e1n ra, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, phi\u1ebfu chi, s\u00e9c\/u\u0309y nhi\u1ec7m chi, ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c (c\u00f3 k\u00ea thu\u1ebf b\u00ean tab <strong>Thu\u1ebf<\/strong>).<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNODK_ChitietTheoTK<\/strong> =&gt; V\u00ed d\u1ee5: DUNODK_ChitietTheoTK(1385) la\u0300 s\u00f4\u0301 d\u01b0 N\u01a1\u0323 \u0111\u1ea7u k\u1ef3 chi ti\u00ea\u0301t TK 1385 tr\u00ean <strong>S\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t<\/strong> (TK 1385).<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNOCK_ChitietTheoTK<\/strong> =&gt; V\u00ed d\u1ee5: DUNOCK_ChitietTheoTK(3381) la\u0300 s\u00f4\u0301 d\u01b0 N\u01a1\u0323 cu\u1ed1i k\u1ef3 chi ti\u00ea\u0301t TK 3381 tr\u00ean <strong>S\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t<\/strong> (TK 3381).<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCODK_ChitietTheoTK<\/strong> =&gt; V\u00ed d\u1ee5: DUCODK_ChitietTheoTK(334) la\u0300 s\u00f4\u0301 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 chi ti\u00ea\u0301t TK 334 tr\u00ean <strong>S\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t<\/strong> (TK 334).<br \/>\n<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCOCK_ChitietTheoTK<\/strong> =&gt; V\u00ed d\u1ee5: DUCOCK_ChitietTheoTK(334) la\u0300 s\u00f4\u0301 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 chi ti\u00ea\u0301t TK 334 tr\u00ean <strong>S\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t<\/strong> (TK 334).<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChitietChietKhauThuongmai<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT133) =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChitietChietKhauThuongmai(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean Co\u0301 cu\u0309a TK 5111.<\/span><\/div>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u y\u0301:<\/strong> C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<br \/>\n<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em> Tr\u00ean <strong>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong>, <strong>Ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong>, <strong>Ch\u1ee9ng t\u1eeb gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/strong> \u0111\u01b0\u01a1\u0323c h\u1ea1ch to\u00e1n v\u00e0o c\u1ed9t <strong>Ti\u1ec1n chi\u1ebft kh\u1ea5u<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15213\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-700x528.png&quot;\" alt=\"\" width=\"700\" height=\"528\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-700x528.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-800x604.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-768x580.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-50x38.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-60x45.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau-100x75.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/7.Chung-tu-ban-hang-co-chiet-khau.png 999w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>Tr\u00ean <strong>Phi\u1ebfu thu<\/strong>, <strong>Phi\u1ebfu chi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eed<\/strong>i, <strong>Ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (b\u00e1n h\u00e0ng)<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15262\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-700x523.png&quot;\" alt=\"\" width=\"700\" height=\"523\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-700x523.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-800x597.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-768x574.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-50x37.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-60x45.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1-100x75.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/8.Chiet-khau-thuong-mai-ban-hang-1.png 861w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li>\n<div><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChitietGiamgiaHangBan<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT133) =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChitietGiamgiaHangBan(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean Co\u0301 cu\u0309a TK 5111.<\/span><\/div>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u y\u0301:<\/strong> C\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<br \/>\n<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em> \u0110\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean <strong>Ch\u1ee9ng t\u1eeb gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15257\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-700x515.png&quot;\" alt=\"\" width=\"700\" height=\"515\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-700x515.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-800x589.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-768x565.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-50x37.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-60x44.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban-100x74.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/9.Giam-gia-hang-ban.png 909w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>Tr\u00ean <strong>Phi\u1ebfu thu<\/strong>, <strong>Phi\u1ebfu chi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15267\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-700x490.png&quot;\" alt=\"\" width=\"700\" height=\"490\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-700x490.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-800x560.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-768x537.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-50x35.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-60x42.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban-100x70.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/15.Giam-gia-hang-ban.png 915w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChitietTralaiHangBan<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChitietTralaiHangBan(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean Co\u0301 cu\u0309a TK 5111.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u y\u0301:<\/strong> C\u00e1c kho\u1ea3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<br \/>\n<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em> \u0110\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean <strong>Ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15259\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-700x525.png&quot;\" alt=\"\" width=\"700\" height=\"525\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-700x525.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-800x600.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-768x576.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-50x38.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-60x45.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban-100x75.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/11.Chung-tu-tra-lai-hang-ban.png 860w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>Tr\u00ean <strong>Phi\u1ebfu thu<\/strong>, <strong>Phi\u1ebfu chi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/strong>, <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> \u0111\u01b0\u1ee3c ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15269\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-700x485.png&quot;\" alt=\"\" width=\"700\" height=\"485\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-700x485.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-800x555.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-768x532.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-50x35.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-60x42.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1-100x69.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/12.-UNC-hang-tra-lai-1.png 955w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<ul>\n<li>\n<div style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChitietChietKhauThuongmai<\/strong>(\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChitietChietKhauThuongmai(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 cu\u0309a TK 5111.<\/span><\/div>\n<\/li>\n<li style=\"text-align: left;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChitietTralaiHangBan<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChitietTralaiHangBan(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 cu\u0309a TK 5111.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChitietChietKhauThuongmai_NamTruoc<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChitietChietKhauThuongmai_NamTruoc(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean C\u00f3 cu\u0309a TK 5111 trong k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChitietGiamgiaHangBan_NamTruoc<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChitietGiamgiaHangBan_NamTruoc(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean C\u00f3 cu\u0309a TK 5111 trong k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: left;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO_ChitietTralaiHangBan_NamTruoc<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhCO_ChitietTralaiHangBan_NamTruoc(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean C\u00f3 cu\u0309a TK 5111 trong k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: left;\">\n<div style=\"text-align: justify;\">\n<p><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChitietChietKhauThuongmai_NamTruoc<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChitietChietKhauThuongmai_NamTruoc(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 cu\u0309a TK 5111 trong k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<\/div>\n<\/li>\n<li style=\"text-align: left;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChitietGiamgiaHangBan_NamTruoc<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChitietGiamgiaHangBan_NamTruoc(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 cu\u0309a TK 5111 trong k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li>\n<div style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO_ChitietTralaiHangBan_NamTruoc<\/strong> (\u00c1p d\u1ee5ng v\u1edbi TT 133) =&gt; V\u00ed d\u1ee5: PhatsinhNO_ChitietTralaiHangBan_NamTruoc(5111) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh c\u1ee7a c\u00e1c kho\u1ea3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 cu\u0309a TK 5111 trong k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>HaomonluykeDK_TSCD_loai16<\/strong>: S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c TSC\u0110 lo\u1ea1i 16 (C\u00e1c TSC\u0110 l\u00e0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn do Nh\u00e0 n\u01b0\u1edbc \u0110TXD t\u1eeb NSNN giao cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf qu\u1ea3n l\u00fd, khai th\u00e1c, s\u1eed d\u1ee5ng) ch\u01b0a ghi gi\u1ea3m (t\u00ednh \u0111\u1ebfn \u0111\u1ea7u k\u1ef3).<\/span><\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>HaomonPStang_TSCD_loai16<\/strong>: T\u1ed5ng kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 (tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb t\u00ednh kh\u1ea5u hao) c\u1ee7a c\u00e1c TSC\u0110 lo\u1ea1i 16 + \u0110i\u1ec1u ch\u1ec9nh t\u0103ng hao m\u00f2n l\u0169y k\u1ebf tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i trong k\u1ef3 c\u1ee7a c\u00e1c TSC\u0110 lo\u1ea1i 16.<\/span><\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>HaomonPSgiam_TSCD_loai16<\/strong>: T\u1ed5ng s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a c\u00e1c TSC\u0110 lo\u1ea1i 16 \u0111\u00e3 ghi gi\u1ea3m trong k\u1ef3 + \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m hao m\u00f2n l\u0169y k\u1ebf tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i trong k\u1ef3 c\u1ee7a c\u00e1c TSC\u0110 lo\u1ea1i 16.<\/span><\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>HaomonluykeCK_TSCD_loai16<\/strong>: S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c TSC\u0110 lo\u1ea1i 16 ch\u01b0a ghi gi\u1ea3m (t\u00ednh \u0111\u1ebfn cu\u1ed1i k\u1ef3).<\/span><\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>HaomonPSThanhlyNB_TSCD_loai16<\/strong>: S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a c\u00e1c TSC\u0110 lo\u1ea1i 16 \u0111\u00e3 ghi gi\u1ea3m trong k\u1ef3.<\/span><\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>HaomonPSdanhgiagiam_TSCD_loai16<\/strong>: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m hao m\u00f2n l\u0169y k\u1ebf tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i trong k\u1ef3 c\u1ee7a c\u00e1c TSC\u0110 lo\u1ea1i 16.<\/span><\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>HaomonPSdanhgiaTang_TSCD_loai16<\/strong>: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng hao m\u00f2n l\u0169y k\u1ebf tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i trong k\u1ef3 c\u1ee7a c\u00e1c TSC\u0110 lo\u1ea1i 16.<\/span><\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>Haomon_Tinhkhauhao_TSCD_loai16<\/strong>: T\u1ed5ng kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 (tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb t\u00ednh kh\u1ea5u hao) c\u1ee7a c\u00e1c TSC\u0110 lo\u1ea1i 16.<\/span><\/div>\n<\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c do kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 thi\u1ebft l\u1eadp nh\u01b0<\/strong>:<\/span><\/div>\n<div>\n<ul>\n<li><span style=\"font-size: 12pt;\">C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c ph\u00e2n ra l\u00e0m d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n:<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n, ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng d\u00e0i h\u1ea1n.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">&#8230;<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\">C\u00e1c ch\u1ec9 ti\u00eau chi ti\u1ebft c\u1ea7n t\u1ef1 thi\u1ebft l\u1eadp c\u00e1c ti\u1ebft kho\u1ea3n \u0111\u1ec3 ph\u1ea3n \u00e1nh<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">Doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">L\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n cho vay<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">&#8230;<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong>V\u00ed d\u1ee5<\/strong>: Ch\u1ec9 ti\u00eau <strong>Doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng <\/strong>=&gt; \u0110\u1ec3 thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c cho ch\u1ec9 ti\u00eau n\u00e0y th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><span style=\"font-size: 12pt;\">1. M\u1edf ti\u1ebft kho\u1ea3n \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft Doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng =&gt; V\u00ed d\u1ee5: TK 511.5: Doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<br \/>\n2. Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c l\u1ea5y l\u00ean ch\u1ec9 ti\u00eau <strong>Doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/strong>.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15263\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/14.-Thiet-lap-thuyet-minh-700x526.png&quot;\" alt=\"\" width=\"700\" height=\"526\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/14.-Thiet-lap-thuyet-minh-700x526.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/14.-Thiet-lap-thuyet-minh-768x577.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/14.-Thiet-lap-thuyet-minh-50x38.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/14.-Thiet-lap-thuyet-minh-60x45.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/14.-Thiet-lap-thuyet-minh-100x75.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/14.-Thiet-lap-thuyet-minh.png 801w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h5><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">2. T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi nh\u00e0 n\u01b0\u1edbc<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>DUCO<\/strong> =&gt; V\u00ed d\u1ee5: DUCO(33311) la\u0300 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 33311 tr\u00ean <strong>S\u1ed5 c\u00e1i<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>DUNO <\/strong>=&gt;V\u00ed d\u1ee5: DUNO(33311) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 33311 tr\u00ean <strong>S\u1ed5 c\u00e1i<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhCO <\/strong>=&gt; V\u00ed d\u1ee5: PhatsinhCO(33311) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean Co\u0301 cu\u0309a TK 33311 trong ky\u0300 ba\u0301o ca\u0301o.<br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhNO<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNO(3333) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u1ee3 cu\u0309a TK 33311 trong ky\u0300 ba\u0301o ca\u0301o.<br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDU<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDU(3333\/131) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u01a1\u0323 TK 3333 \u0111\u00f4\u0301i \u01b0\u0301ng v\u01a1\u0301i b\u00ean Co\u0301 TK 131 trong<br \/>\nky\u0300 ba\u0301o ca\u0301o.<br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhNoGiamVAT<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhNoGiamVAT(33311) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 33311 tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c (c\u00f3 k\u00ea thu\u1ebf b\u00ean tab <strong>Thu\u1ebf<\/strong>).<br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>PhatsinhDUGiamVAT<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDUGiamVAT(33311\/131) la\u0300 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 33311 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean c\u00f3 TK 131 tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec1u<br \/>\nch\u1ec9nh gi\u1ea3m thu\u1ebf b\u00e1n ra; h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, phi\u1ebfu chi, s\u00e9c\/u\u0309y nhi\u1ec7m chi, ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c (c\u00f3 k\u00ea thu\u1ebf b\u00ean tab <strong>Thu\u1ebf<\/strong>).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd: <\/strong>Ri\u00eang ch\u1ec9 ti\u00eau <strong>31. C\u00e1c kho\u1ea3n ph\u1ee5 thu <\/strong>v\u00e0 ch\u1ec9 ti\u00eau <strong>33. C\u00e1c kho\u1ea3n kh\u00e1c<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c. =&gt; K\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 nh\u1eadp tay v\u00e0o ph\u1ea7n m\u1ec1m ho\u1eb7c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c cho ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng c\u00e1ch:<br \/>\n<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>M\u1edf ti\u1ebft kho\u1ea3n \u0111\u1ec3 theo c\u00e1c d\u00f5i ch\u1ec9 ti\u00eau n\u00e0y.<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c l\u1ea5y l\u00ean c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1edbi ch\u1ec9 ti\u00eau <strong>32. C\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed<\/strong>.<br \/>\n<\/em><\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h5><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">3. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu h\u1ee3p t\u00e1c x\u00e3<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCOCK<\/strong> =&gt; V\u00ed d\u1ee5: DUCOCK(4111) la\u0300 s\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 4111 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCODK<\/strong> =&gt; V\u00ed d\u1ee5: DUCODK(4111) la\u0300 s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 4111 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNOCK<\/strong> =&gt; V\u00ed d\u1ee5: DUNOCK(111) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 111 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNODK<\/strong> =&gt; V\u00ed d\u1ee5: DUNODK(111) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 111 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO<\/strong> =&gt; Vi\u0301 du\u0323: PhatsinhCO(4181) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean Co\u0301 cu\u0309a TK 4181 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhDU<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDU(511\/5211) 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 TK 5211 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO<\/strong> =&gt; Vi\u0301 du\u0323: PhatsinhNO(442) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u1ee3 cu\u0309a TK 442 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h5><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">4. B\u00e1o c\u00e1o thu, chi ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO<\/strong> =&gt; Vi\u0301 du\u0323: PhatsinhCO(5461) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean Co\u0301 cu\u0309a TK 5461 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhDU<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDU(511\/5211) 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 TK 5211 trong<br \/>\nky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO<\/strong> =&gt; Vi\u0301 du\u0323: PhatsinhNO(6461) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u1ee3 cu\u0309a TK 6461 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h5><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">5. B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh cho th\u00e0nh vi\u00ean vay v\u1ed1n c\u1ee7a HTX<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCOCK<\/strong> =&gt; V\u00ed d\u1ee5: DUCOCK(4111) la\u0300 s\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 4111 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUCODK<\/strong> =&gt; V\u00ed d\u1ee5: DUCODK(4111) la\u0300 s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 4111 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNOCK<\/strong> =&gt; V\u00ed d\u1ee5: DUNOCK(13211) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 13211 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>DUNODK<\/strong> =&gt; V\u00ed d\u1ee5: DUNODK(13211) la\u0300 s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 13211 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhCO<\/strong> =&gt; Vi\u0301 du\u0323: PhatsinhCO(13212) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean Co\u0301 cu\u0309a TK 13212 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhDU<\/strong> =&gt; V\u00ed d\u1ee5: PhatsinhDU(511\/5211) 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 TK 5211 trong<br \/>\nky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>PhatsinhNO<\/strong> =&gt; Vi\u0301 du\u0323: PhatsinhNO(13212) la\u0300 luy\u0303 k\u00ea\u0301 s\u00f4\u0301 pha\u0301t sinh b\u00ean N\u1ee3 cu\u0309a TK 13212 trong ky\u0300 ba\u0301o ca\u0301o.<\/span><\/div>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>I. C\u00e1ch thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean BCTC Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 thi\u1ebft l\u1eadp s\u1eb5n c\u00f4ng th\u1ee9c l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean c\u00e1c BCTC theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. Tuy nhi\u00ean, b\u1ea1n v\u1eabn c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp l\u1ea1i cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a m\u1ed7i&#8230;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2568,2638],"ht-kb-tag":[],"class_list":["post-3059","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-tong-hop"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/3059","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=3059"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/3059\/revisions"}],"predecessor-version":[{"id":30381,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/3059\/revisions\/30381"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=3059"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=3059"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=3059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}