{"id":2173,"date":"2018-12-25T17:59:18","date_gmt":"2018-12-25T10:59:18","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2173"},"modified":"2020-03-30T14:04:54","modified_gmt":"2020-03-30T07:04:54","slug":"mot_so_diem_khac_biet_giua_tt133_voi_qd48","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/mot_so_diem_khac_biet_giua_tt133_voi_qd48\/","title":{"rendered":"M\u1ed9t s\u1ed1 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa TT133 v\u1edbi Q\u011048"},"content":{"rendered":"<p><span style=\"color: black;\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i v\u1ec1 nghi\u1ec7p v\u1ee5 so v\u1edbi Quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110-BTC nh\u01b0 sau:<\/span><\/p>\n<h3><strong><span style=\"color: black;\">I. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n:<\/span><\/strong><\/h3>\n<h4><strong><em><span style=\"color: black;\">1. B\u1ecf \u0111i m\u1ed9t s\u1ed1 TK:<\/span><\/em><\/strong><\/h4>\n<ol style=\"list-style-type: lower-alpha;\">\n<li><span style=\"color: black;\">B\u1ecf c\u00e1c TK: 1113, 1123, 142, 144, 159, 171, 221, 244, 311, 315, 351<\/span><\/li>\n<li><span style=\"color: black;\">B\u1ecf c\u00e1c TK ngo\u00e0i b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/li>\n<li><span style=\"color: black;\">B\u1ecf TK gi\u1ea3m t\u1eeb doanh thu (521) v\u00e0 c\u00e1c ti\u1ebft kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng (5211, 5212, 5213)<\/span><\/li>\n<li><span style=\"color: black;\">B\u1ecf c\u00e1c ti\u1ebft kho\u1ea3n c\u1ee7a TK T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh g\u1ed3m: 21111, 21112, 21113, 21114, 21115, 21118, 21131, 21132, 21133, 21134, 21135, 21136, 21138<\/span><\/li>\n<\/ol>\n<h4><strong><em><span style=\"color: black;\"><strong><em><span style=\"color: black;\">2. B\u1ed5 sung m\u1ed9t s\u1ed1 TK:<\/span><\/em><\/strong><\/span><\/em><\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ol>\n<ol style=\"list-style-type: lower-alpha;\">\n<li><span style=\"color: black;\">B\u1ed5 sung c\u00e1c TK: 1386, 151, 3385<\/span><\/li>\n<li><span style=\"color: black;\">B\u1ed5 sung m\u1ed9t s\u1ed1 TK v\u00e0 c\u00e1c ti\u1ebft kho\u1ea3n k\u00e8m theo: 128, 1361, 228, 336<\/span><\/li>\n<li><span style=\"color: black;\"><span style=\"color: black;\">B\u1ed5 sung c\u00e1c ti\u1ebft kho\u1ea3n cho TK: 229, 3338, 352<\/span><br \/>\n<\/span><\/li>\n<\/ol>\n<h4><strong><em><span style=\"color: black;\"><strong><em><span style=\"color: black;\">3. \u0110\u1ed5i t\u00ean m\u1ed9t s\u1ed1 TK:<\/span><\/em><\/strong> <\/span><\/em><\/strong><\/h4>\n<p><em><span style=\"color: black;\">121, 229, 2412, 3338, 3386, 3389, 341, 3411, 3412, 411, 4111, 421, 4211, 4212, 5112<\/span><\/em><\/p>\n<p><span style=\"color: black;\"><em><span style=\"color: black;\">(Tham kh\u1ea3o b\u1ea3ng so s\u00e1nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n TT133 v\u00e0 Q\u011048 Ta\u0323i \u0111\u00e2y)<\/span><\/em><span style=\"color: black;\">.<\/span><br \/>\n<\/span><\/p>\n<h3><strong><span style=\"color: black;\">II. Thay \u0111\u00f4\u0309i nguy\u00ean t\u0103\u0301c k\u00ea\u0301 toa\u0301n cu\u0309a m\u00f4\u0323t s\u00f4\u0301 nghi\u00ea\u0323p vu\u0323<\/span><\/strong><\/h3>\n<h4><strong><em><span style=\"color: black;\">1. Thay \u0111\u00f4\u0309i nguy\u00ean t\u0103\u0301c k\u00ea\u0301 toa\u0301n sa\u0309n ph\u00e2\u0309m, ha\u0300ng hoa\u0301 du\u0300ng \u0111\u00ea\u0309 khuy\u00ea\u0301n ma\u0323i, qua\u0309ng ca\u0301o<\/span><\/em><\/strong><\/h4>\n<ul style=\"list-style-type: disc;\">\n<li><strong><span style=\"color: black;\">Theo Q\u011048:<\/span><\/strong><span style=\"color: black;\"> Khi pha\u0301t sinh ha\u0300ng khuy\u00ea\u0301n ma\u0323i, qua\u0309ng ca\u0301o ha\u0323ch toa\u0301n nh\u01b0 sau:<\/span>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black;\">Pha\u0309n a\u0301nh xu\u00e2\u0301t kho:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"color: black;\"> N\u01a1\u0323 TK 632<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: black;\"> Co\u0301 TK 155, 156<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black;\">Pha\u0309n a\u0301nh doanh thu:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"color: black;\">N\u01a1\u0323 TK 154, 631, 642<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: black;\">Co\u0301 TK 511<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><strong><span style=\"color: black;\">Theo TT133:<\/span><\/strong><span style=\"color: black;\"> V\u01a1\u0301i ha\u0300ng khuy\u00ea\u0301n ma\u0323i, qua\u0309ng ca\u0301o chia ra la\u0300m 2 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p sau:<\/span>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ha\u0323ch toa\u0301n:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"color: black;\">N\u01a1\u0323 TK 642<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: black;\">Co\u0301 TK 155, 156<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (VD: mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m,&#8230;) th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u00ednh doanh thu cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i, gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n). V\u01a1\u0301i tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y ha\u0323ch toa\u0301n nh\u01b0 sau:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"color: black;\">Khi xu\u00e2\u0301t ha\u0300ng khuy\u00ea\u0301n ma\u0323i:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 120px;\">N\u01a1\u0323 TK 632 (Gia\u0301 tha\u0300nh sa\u0309n xu\u00e2\u0301t)<\/p>\n<p style=\"padding-left: 120px;\"><span style=\"color: black;\"> Co\u0301 TK 155<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><span style=\"color: black;\">Ghi nh\u00e2\u0323n doanh thu cu\u0309a ha\u0300ng khuy\u00ea\u0301n ma\u0323i tr\u00ean c\u01a1 s\u01a1\u0309 ph\u00e2n b\u00f4\u0309 s\u00f4\u0301 ti\u00ea\u0300n thu \u0111\u01b0\u01a1\u0323c cho ca\u0309 sa\u0309n ph\u00e2\u0309m \u0111\u01b0\u01a1\u0323c ba\u0301n va\u0300 sa\u0309n ph\u00e2\u0309m khuy\u00ea\u0301n ma\u0323i, qua\u0309ng ca\u0301o:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin: 5.25pt 0in 5.25pt 1.5in; text-align: justify;\"><span style=\"color: black;\">N\u01a1\u0323 TK 111, 112, 131<\/span><\/p>\n<p style=\"margin: 5.25pt 0in 5.25pt 1.5in; text-align: justify;\"><span style=\"color: black;\">\u00a0 \u00a0 Co\u0301 TK 511<\/span><\/p>\n<p style=\"padding-left: 160px;\"><span style=\"color: black;\"> Co\u0301 TK 33311 (n\u00ea\u0301u co\u0301)<\/span><\/p>\n<h4><strong><em><span style=\"color: black;\"><strong><em><span>2. B\u00f4\u0309 sung th\u00eam ca\u0301ch ha\u0323ch toa\u0301n cho ca\u0301c khoa\u0309n thu\u00ea\u0301 gia\u0301n thu (GTGT, TT\u0110B, XK, BVMT v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu kh\u00e1c)<\/span><\/em><\/strong><\/span><\/em><\/strong><\/h4>\n<p><span style=\"color: black;\">a, Doanh nghi\u00ea\u0323p co\u0301 th\u00ea\u0309 l\u01b0\u0323a cho\u0323n 1 trong 2 ph\u01b0\u01a1ng pha\u0301p sau \u0111\u00ea\u0309 ha\u0323ch toa\u0301n ca\u0301c khoa\u0309n thu\u00ea\u0301 gia\u0301n thu:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">T\u00e1ch v\u00e0 ghi nh\u1eadn ri\u00eang s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p (k\u1ec3 c\u1ea3 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 120px;\">N\u01a1\u0323 TK 111, 112, 131 (T\u00f4\u0309ng gia\u0301 thanh toa\u0301n)<\/p>\n<p style=\"padding-left: 120px;\"><span style=\"color: black;\">Co\u0301 TK 511 (Gia\u0301 ch\u01b0a thu\u00ea\u0301)<\/span><\/p>\n<p style=\"padding-left: 120px;\"><span style=\"color: black;\">Co\u0301 TK 333<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Ghi nh\u1eadn s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p b\u1eb1ng c\u00e1ch ghi gi\u1ea3m s\u1ed1 doanh thu \u0111\u00e3 ghi ch\u00e9p tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, \u0111\u1ecbnh k\u1ef3 m\u1edbi ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p, s\u1ed1 li\u1ec7u v\u1ec1 doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t so v\u1edbi doanh thu g\u1ed9p tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"color: black;\">Khi ba\u0301n ha\u0300ng:<\/span><span style=\"color: black;\">N\u01a1\u0323 TK 111, 112, 131 (T\u00f4\u0309ng gia\u0301 thanh toa\u0301n)<\/span>\n<p><span style=\"color: black;\">Co\u0301 TK 511 (Gia\u0301 \u0111a\u0303 co\u0301 thu\u00ea\u0301)<\/span><\/li>\n<li><span style=\"color: black;\">Cu\u00f4\u0301i ky\u0300 xa\u0301c \u0111i\u0323nh s\u00f4\u0301 thu\u00ea\u0301 pha\u0309i n\u00f4\u0323p:<\/span><span style=\"color: black;\">N\u01a1\u0323 TK 511<\/span>\n<p><span style=\"color: black;\">Co\u0301 TK 333<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: black;\">=&gt; <em>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u1ecbnh k\u1ef3 ph\u1ea3i ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p. Khi l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, ch\u1ec9 ti\u00eau <strong>\u201cDoanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5\u201d<\/strong> v\u00e0 ch\u1ec9 ti\u00eau <strong>\u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d<\/strong> \u0111\u1ec1u kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p trong k\u1ef3 do v\u1ec1 b\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a doanh thu.<\/em> <\/span><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: black;\">b, C\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu nh\u01b0 thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu kh\u00e1c, \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ra kh\u1ecfi s\u1ed1 li\u1ec7u v\u1ec1 doanh thu g\u1ed9p tr\u00ean ca\u0301c ba\u0301o ca\u0301o:<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/li>\n<li><span style=\"color: black;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"color: black;\">Ph\u1ee5 l\u1ee5c &#8211; K\u1ebft qu\u1ea3 kinh doanh (c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN)<\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p, chi ti\u1ebft l\u00e3i l\u1ed7 theo c\u00f4ng tr\u00ecnh\/\u0111\u01a1n h\u00e0ng\/h\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<h4><strong><em><span style=\"color: black;\"><strong><em><span style=\"color: black;\">3. Thay \u0111\u1ed5i c\u00e1ch \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3<\/span><\/em><\/strong><\/span><\/em><\/strong><\/h4>\n<ol style=\"list-style-type: upper-roman;\">\n<li style=\"list-style-type: none;\">\n<ol style=\"list-style-type: upper-roman;\">\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p><span style=\"color: black;\">a, \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3:<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">B\u00ean C\u00f3 c\u00e1c TK ti\u1ec1n, TK ph\u1ea3i thu (ngo\u1ea1i tr\u1eeb giao d\u1ecbch nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua), b\u00ean N\u1ee3 c\u00e1c TK ph\u1ea3i tr\u1ea3 (ngo\u1ea1i tr\u1eeb giao d\u1ecbch tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n), c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng 1 trong 2 lo\u1ea1i t\u1ef7 gi\u00e1 sau:<\/span>\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">T\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n (t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n nh\u1eadp ho\u1eb7c cu\u1ed1i k\u1ef3)<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf: Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1eb7c \u0111\u1ecbnh k\u1ef3 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black;\">\u00c1p d\u1ee5ng theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p:<\/span>\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">B\u00ean N\u1ee3 c\u00e1c TK ti\u1ec1n, TK ph\u1ea3i thu (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec b\u00ean N\u1ee3 TK 131 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn \u1ee9ng tr\u01b0\u1edbc), b\u00ean N\u1ee3 c\u00e1c TK ph\u1ea3i tr\u1ea3 khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black;\">B\u00ean C\u00f3 c\u00e1c TK ph\u1ea3i tr\u1ea3 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec b\u00ean C\u00f3 TK 331 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc), b\u00ean C\u00f3 c\u00e1c TK ph\u1ea3i thu khi nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li><span style=\"color: black;\">&#8230;<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Ri\u00eang tr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c thu nh\u1eadp ph\u00e1t sinh c\u00f3 nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua th\u00ec doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc. Ph\u1ea7n doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, thu nh\u1eadp.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Ri\u00eang tr\u01b0\u1eddng h\u1ee3p mua t\u00e0i s\u1ea3n c\u00f3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n th\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: black;\"><span style=\"color: black;\">b, \u0110\u00e1nh gi\u00e1 l\u1ea1i ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3:<\/span><br \/>\n<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">T\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch (do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn) t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. (T\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh h\u00e0ng ng\u00e0y, h\u00e0ng tu\u1ea7n ho\u1eb7c h\u00e0ng th\u00e1ng tr\u00ean c\u01a1 s\u1edf trung b\u00ecnh c\u1ed9ng gi\u1eefa t\u1ef7 gi\u00e1 mua v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n h\u00e0ng ng\u00e0y c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i).<\/span><\/li>\n<\/ul>\n<h4><strong><em><span style=\"color: black;\"><strong><em><span style=\"color: black;\">4. Thay \u0111\u1ed5i nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 511<\/span><\/em><\/strong><\/span><\/em><\/strong><\/h4>\n<ol style=\"list-style-type: upper-roman;\">\n<li style=\"list-style-type: none;\">\n<ol style=\"list-style-type: upper-roman;\">\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p><span style=\"color: black;\"> a, Do tr\u00ean TT133 b\u1ecf TK 521 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, n\u00ean nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n c\u1ee7a TK 511 b\u1ecb thay \u0111\u1ed5i \u0111\u1ec3 ghi nh\u1eadn th\u00eam c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu n\u00e0y. C\u1ee5 th\u1ec3: <\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black;\">K\u1ebft c\u1ea5u b\u00ean <strong>N\u1ee3<\/strong> c\u1ee7a TK 511:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"color: black;\">C\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p (GTGT, TT\u0110B, XK, BVMT)<\/span><\/li>\n<li><span style=\"color: black;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span><\/li>\n<li><span style=\"color: black;\">K\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n v\u00e0o t\u00e0i kho\u1ea3n 911 &#8220;X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh&#8221;.<\/span><strong><em><span style=\"color: black;\">L\u01b0u y\u0301:<\/span><\/em><\/strong><em><span style=\"color: black;\"> H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u00e0o b\u00ean N\u1ee3 TK 511<\/span><\/em><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: black;\">K\u00ea\u0301t c\u00e2\u0301u b\u00ean <strong>Co\u0301<\/strong> cu\u0309a TK 511: Doanh thu b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n trong k\u1ef3 k\u1ebf to\u00e1n<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: black;\"> b, Vi\u1ec7c thay \u0111\u1ed5i c\u00e1ch h\u1ea1ch to\u00e1n c\u1ee7a TK 511, s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c b\u00e1o c\u00e1o sau: <\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p l\u00e3i l\u1ed7 theo \u0111\u01a1n h\u00e0ng <\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p l\u00e3i l\u1ed7 theo h\u1ee3p \u0111\u1ed3ng <\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p l\u00e3i l\u1ed7 theo c\u00f4ng tr\u00ecnh<\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p l\u00e3i l\u1ed7 theo \u0111\u01a1n v\u1ecb<\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o chi ti\u1ebft l\u00e3i l\u1ed7 theo \u0111\u01a1n h\u00e0ng <\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o chi ti\u1ebft l\u00e3i l\u1ed7 theo h\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o chi ti\u1ebft l\u00e3i l\u1ed7 theo c\u00f4ng tr\u00ecnh<\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o chi ti\u1ebft l\u00e3i l\u1ed7 theo \u0111\u01a1n v\u1ecb<\/span><\/li>\n<li><span style=\"color: black;\">Chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu\/ph\u1ea3i tr\u1ea3<\/span><\/li>\n<li><span style=\"color: black;\">Chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu theo m\u1eb7t h\u00e0ng<\/span><\/li>\n<li><span style=\"color: black;\">Chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu\/ph\u1ea3i tr\u1ea3 theo c\u00f4ng tr\u00ecnh<\/span><\/li>\n<li><span style=\"color: black;\">Chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu theo \u0111\u01a1n v\u1ecb kinh doanh<\/span><\/li>\n<li><span style=\"color: black;\">Chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu theo nh\u00e2n vi\u00ean<\/span><\/li>\n<li><span style=\"color: black;\">T\u1ed5ng h\u1ee3p thanh to\u00e1n c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng<\/span><\/li>\n<li><span style=\"color: black;\">T\u1ed5ng h\u1ee3p thanh to\u00e1n c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng theo nh\u00e2n vi\u00ean<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><strong><span style=\"color: black;\"><strong><span style=\"color: black;\">III. H\u00ea\u0323 th\u00f4\u0301ng ch\u01b0\u0301ng t\u01b0\u0300, s\u00f4\u0309 sa\u0301ch<\/span><\/strong><\/span><\/strong><\/h3>\n<ol style=\"list-style-type: upper-roman;\">\n<li style=\"list-style-type: none;\"><\/li>\n<\/ol>\n<ol style=\"list-style-type: upper-roman;\">\n<li style=\"list-style-type: none;\">\n<ol style=\"list-style-type: upper-roman;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black;\">C\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, m\u1eabu s\u1ed5 s\u00e1ch b\u00e1o c\u00e1o \u0111\u1ec1u thu\u1ed9c lo\u1ea1i h\u01b0\u1edbng d\u1eabn, kh\u00f4ng b\u1eaft bu\u1ed9c, doanh nghi\u00ea\u0323p c\u00f3 th\u1ec3 t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu bi\u1ec3u ph\u00f9 h\u1ee3p<\/span><\/li>\n<li><span style=\"color: black;\">Thay \u0111\u1ed5i k\u00fd hi\u1ec7u m\u1eabu s\u1ed5 cho c\u00e1c s\u1ed5:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<table style=\"margin-left: 53.6pt;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 24pt;\">\n<td style=\"height: 24pt; width: 37.5pt; padding: 0in; border: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">STT<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 339pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top: 1pt solid black; border-right: 1pt solid black; border-bottom: 1pt solid black; padding: 0in; height: 24pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">T\u00ean m\u1eabu s\u1ed5<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top: 1pt solid black; border-right: 1pt solid black; border-bottom: 1pt solid black; padding: 0in; height: 24pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">K\u00fd hi\u1ec7u theo TT133<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top: 1pt solid black; border-right: 1pt solid black; border-bottom: 1pt solid black; padding: 0in; height: 24pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">K\u00fd hi\u1ec7u theo Q\u011048<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">1<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S04a-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S05a-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15.75pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15.75pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">2<\/span><\/p>\n<\/td>\n<td style=\"height: 15.75pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft qu\u1ef9 ti\u1ec1n m\u1eb7t<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15.75pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S04b-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15.75pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S05b-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">3<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S05-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S06-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 0.25in;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 0.25in;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">4<\/span><\/p>\n<\/td>\n<td style=\"height: 0.25in; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 0.25in;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S06-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 0.25in;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S07-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 28.5pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">5<\/span><\/p>\n<\/td>\n<td style=\"height: 28.5pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S07-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S08-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">6<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">Th\u1ebb kho (S\u1ed5 kho)<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S08-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S09-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">7<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S09-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S10-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 28.5pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">8<\/span><\/p>\n<\/td>\n<td style=\"height: 28.5pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 theo d\u00f5i TSC\u0110 v\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ea1i n\u01a1i s\u1eed d\u1ee5ng<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S10-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S11-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">9<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">Th\u1ebb T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S11-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S12-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 30pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 30pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">10<\/span><\/p>\n<\/td>\n<td style=\"height: 30pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ti\u1ebft thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua (ng\u01b0\u1eddi b\u00e1n)<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 30pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S12-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 30pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S13-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 28.5pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">11<\/span><\/p>\n<\/td>\n<td style=\"height: 28.5pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ti\u1ebft thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua (ng\u01b0\u1eddi b\u00e1n) b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S13-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S14-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">12<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 theo d\u00f5i thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S14-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S15-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">13<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ti\u1ebft ti\u1ec1n vay<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S15-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S16-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">14<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ti\u1ebft b\u00e1n h\u00e0ng<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S16-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S17-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">15<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S17-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S18-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 22.5pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 22.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">16<\/span><\/p>\n<\/td>\n<td style=\"height: 22.5pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">Th\u1ebb t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 22.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S18-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 22.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S19-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">17<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S19-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S20-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">18<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ti\u1ebft ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S20-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S21-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">19<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ti\u1ebft c\u1ed5 phi\u1ebfu qu\u1ef9<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S21-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S22-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">20<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ti\u1ebft \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S22-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S23-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 28.5pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">21<\/span><\/p>\n<\/td>\n<td style=\"height: 28.5pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 theo d\u00f5i chi ti\u1ebft v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S23-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 28.5pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S24-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">22<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S24-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S25-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">23<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 theo d\u00f5i thu\u1ebf GTGT<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S25-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S26-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">24<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ti\u1ebft thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S26-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S27-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;\">\n<td style=\"width: 37.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">25<\/span><\/p>\n<\/td>\n<td style=\"height: 15pt; width: 339pt; padding: 0in; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-right: 1pt solid black; border-bottom: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><span style=\"color: black;\">S\u1ed5 chi ti\u1ebft thu\u1ebf GTGT \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m<\/span><\/p>\n<\/td>\n<td style=\"width: 138pt; border-width: medium medium 1pt; border-style: none none solid; border-bottom: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S27-DNN<\/span><\/p>\n<\/td>\n<td style=\"width: 142.5pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in; height: 15pt;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><span style=\"color: black;\">S28-DNN<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black;\">B\u1ecf B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/span><\/li>\n<li><span style=\"color: black;\"><span style=\"color: black;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i ghi r\u00f5 s\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u00ean \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><strong><span style=\"color: black;\"><strong><span style=\"color: black;\"><strong><span style=\"color: black;\">IV. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/strong><\/span><\/strong><\/span><\/strong><\/h3>\n<ol>\n<li>\n<h4><strong><em><span style=\"color: black;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/span><\/em><\/strong><\/h4>\n<ol style=\"list-style-type: lower-alpha;\">\n<li><span style=\"color: black;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, s\u1ebd g\u1ed3m c\u00e1c b\u00e1o c\u00e1o:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline; color: black;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n)<\/span><\/em><span style=\"color: black;\"> =&gt; G\u1ed3m 2 m\u1eabu v\u00e0 Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1eabu B01a ho\u1eb7c B01b<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B01a -DNN) =&gt; Ch\u1ec9 ti\u00eau \u00edt h\u01a1n, kh\u00f4ng chia ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n.<\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B01b -DNN) =&gt; Nhi\u1ec1u ch\u1ec9 ti\u00eau nhi\u1ec1u h\u01a1n m\u1eabu B01a v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu\/ph\u1ea3i tr\u1ea3 t\u00e1ch ra ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n (gi\u1ed1ng m\u1eabu c\u1ee7a Q\u011048 nhi\u1ec1u h\u01a1n so v\u1edbi m\u1eabu B01a).<\/span><em><span style=\"color: black;\">(Tham kh\u1ea3o b\u1ea3ng so s\u00e1nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (TT133) v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Q\u011048) Ta\u0323i \u0111\u00e2y)<\/span><\/em><span style=\"color: black;\">.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><em><span style=\"text-decoration: underline; color: black;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/em>\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Thay \u0111\u1ed5i c\u00f4ng th\u1ee9c t\u00ednh ch\u1ec9 ti\u00eau <strong>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> v\u00e0 ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong>:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"color: black;\">S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau <strong>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu nh\u01b0: thu\u1ebf GTGT (k\u1ec3 c\u1ea3 thu\u1ebf GTGT n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed gi\u00e1n thu kh\u00e1c.<\/span><\/li>\n<li><span style=\"color: black;\">S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong> kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu, ph\u00ed m\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ph\u1ea3i n\u1ed9p NSNN (\u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n TK 511) <\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Thay \u0111\u1ed5i c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu =&gt; Kh\u00f4ng l\u1ea5y theo TK 521 n\u1eefa, m\u00e0 l\u1ea5y TK b\u00ean N\u1ee3 c\u1ee7a 511 chi ti\u1ebft theo t\u1eebng kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/span><\/li>\n<li><span style=\"color: black;\">Thay \u0111\u1ed5i c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau <strong>Thu nh\u1eadp kh\u00e1c<\/strong>, <strong>Chi ph\u00ed kh\u00e1c<\/strong>:<\/span>\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00e0 chi ph\u00ed thanh l\u00fd =&gt; \u0110\u01b0a v\u00e0o <strong>Thu nh\u1eadp kh\u00e1c<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00e0 chi ph\u00ed thanh l\u00fd =&gt; \u0110\u01b0a v\u00e0o <strong>Chi ph\u00ed kh\u00e1c<\/strong>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><em><span style=\"text-decoration: underline; color: black;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/em><span style=\"color: black;\"> (khuy\u1ebfn kh\u00edch l\u1eadp, kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp)<\/span>\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">B\u1ecf 1 s\u1ed1 ch\u1ec9 ti\u00eau do g\u1ed9p v\u00e0o ch\u1ec9 ti\u00eau kh\u00e1c:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"color: black;\">B\u1ecf ch\u1ec9 ti\u00eau 6,7 ph\u1ea7n <strong>II. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong>:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"color: black;\">Ch\u1ec9 ti\u00eau 6 \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o ch\u1ec9 ti\u00eau 4<\/span><\/li>\n<li><span style=\"color: black;\">Ch\u1ec9 ti\u00eau 7 \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o ch\u1ec9 ti\u00eau 5<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: black;\">B\u1ecf ch\u1ec9 ti\u00eau 5 ph\u1ea7n <strong>III. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong> =&gt; \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o ch\u1ec9 ti\u00eau 4<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: black;\">Thay \u0111\u1ed5i t\u00ean m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau<\/span>\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Ch\u1ec9 ti\u00eau <strong>&#8220;3. Ti\u1ec1n chi cho vay, mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c&#8221;<\/strong> s\u1eeda th\u00e0nh <strong>&#8220;3. Ti\u1ec1n chi cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c&#8221;<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Ch\u1ec9 ti\u00eau <strong>&#8220;4. Ti\u1ec1n thu h\u1ed3i cho vay, b\u00e1n l\u1ea1i c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c&#8221;<\/strong> s\u1eeda th\u00e0nh <strong>&#8220;4. Ti\u1ec1n thu h\u1ed3i cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c&#8221;<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><strong><span style=\"color: black;\">&#8220;Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u n\u0103m&#8221;<\/span><\/strong><span style=\"color: black;\"> s\u1eeda th\u00e0nh <strong>&#8220;Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3&#8221;<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><strong><span style=\"color: black;\">&#8220;L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong n\u0103m&#8221;<\/span><\/strong><span style=\"color: black;\"> s\u1eeda th\u00e0nh <strong>&#8220;L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3&#8221;<\/strong>.<\/span><em><span style=\"color: black;\">(Tham kh\u1ea3o b\u1ea3ng so s\u00e1nh B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u1eefa TT133) v\u1edbi Q\u011048 Ta\u0323i \u0111\u00e2y)<\/span><\/em><span style=\"color: black;\">.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline; color: black;\">B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/em><span style=\"color: black;\"> =&gt; B\u1ed5 sung s\u1eeda \u0111\u1ed5i nhi\u1ec1u ch\u1ec9 ti\u00eau \u0111\u1ec3 gi\u1ea3i th\u00edch chi ti\u1ebft cho B\u00e1o c\u00e1o k\u00eat qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh <\/span><em><span style=\"color: black;\">(Tham kh\u1ea3o B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh T\u1ea1i \u0111\u00e2y)<\/span><\/em><\/li>\n<li><em><span style=\"text-decoration: underline; color: black;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/span><\/em>\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Kh\u00f4ng chia th\u00e0nh t\u00e0i kho\u1ea3n trong b\u1ea3ng v\u00e0 ngo\u00e0i b\u1ea3ng n\u1eefa (v\u00ec kh\u00f4ng c\u00f2n t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng).<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black;\">Thay \u0111\u1ed5i m\u1ed9t s\u1ed1 ti\u00eau \u0111\u1ec1, th\u00eam d\u00f2ng ti\u00eau \u0111\u1ec1 c\u1ed9t =&gt; Tham kh\u1ea3o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n T\u1ea1i \u0111\u00e2y<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (Doanh nghi\u1ec7p b\u1ecb coi l\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c n\u1ebfu h\u1ebft th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 xin gia h\u1ea1n ho\u1ea1t \u0111\u1ed9ng, b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng), bao g\u1ed3m c\u00e1c b\u00e1o c\u00e1o:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh =&gt; M\u1eabu s\u1ed1 B01 &#8211; DNNKLT<\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh=&gt; M\u1eabu s\u1ed1 B02 &#8211; DNN (Gi\u1ed1ng m\u1eabu c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c)<\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 =&gt; M\u1eabu s\u1ed1 B03 &#8211; DNN (Gi\u1ed1ng m\u1eabu c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c)<\/span><\/li>\n<li><span style=\"color: black;\">B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh =&gt;M\u1eabu s\u1ed1 B09 &#8211; DNNKLT<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n<li>\n<h4><strong><em><span style=\"color: black;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/span><\/em><\/strong><\/h4>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh =&gt; M\u1eabu s\u1ed1 B01 &#8211; DNSN<\/span><\/li>\n<li><span style=\"color: black;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh =&gt; M\u1eabu s\u1ed1 B02 &#8211; DNSN<\/span><\/li>\n<li><span style=\"color: black;\">B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh =&gt; M\u1eabu s\u1ed1 B09 &#8211; DNSN<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i v\u1ec1 nghi\u1ec7p v\u1ee5 so v\u1edbi Quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110-BTC nh\u01b0 sau: I. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n: 1. B\u1ecf \u0111i m\u1ed9t s\u1ed1 TK: B\u1ecf c\u00e1c TK: 1113, 1123, 142, 144, 159, 171, 221, 244, 311, 315, 351 B\u1ecf c\u00e1c TK ngo\u00e0i b\u1ea3ng C\u00e2n \u0111\u1ed1i&#8230;<\/p>\n","protected":false},"author":4,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2639,2644,2568],"ht-kb-tag":[],"class_list":["post-2173","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-chung","ht_kb_category-quan-ly-du-lieu","ht_kb_category-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=2173"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2173\/revisions"}],"predecessor-version":[{"id":6588,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2173\/revisions\/6588"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=2173"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=2173"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=2173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}