{"id":3023,"date":"2019-12-25T18:06:35","date_gmt":"2019-12-25T18:06:35","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=3023"},"modified":"2025-12-29T16:44:40","modified_gmt":"2025-12-29T09:44:40","slug":"bao_cao_tong_hop","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/bao_cao_tong_hop\/","title":{"rendered":"B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn xem c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n th\u01b0\u1eddng d\u00f9ng.<\/p>\n<\/div><\/div>

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2. H\u01b0\u1edbng d\u1eabn xem b\u00e1o c\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m <\/strong><\/h3>\n

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B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/h4>\n

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\u0110\u1ec3 xem c\u00e1c\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh,<\/strong>\u00a0th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

B\u01b0\u1edbc 1:\u00a0<\/strong><\/b>V\u00e0o m\u1ee5c B\u00e1o c\u00e1o\\Danh s\u00e1ch b\u00e1o c\u00e1o\\B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

B\u01b0\u1edbc 2:\u00a0<\/strong>Ch\u1ecdn b\u00e1o c\u00e1o c\u1ea7n xem v\u00e0 thi\u1ebft l\u1eadp tham s\u00f4\u0301 ba\u0301o ca\u0301o<\/p>\n

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  • Ch\u1ecdn\u00a0K\u1ef3 b\u00e1o c\u00e1o, t\u1eeb ng\u00e0y, \u0111\u1ebfn ng\u00e0y,<\/strong><\/li>\n
  • B\u1eadc t\u00e0i kho\u1ea3n:\u00a0<\/strong>C\u00f3 th\u1ec3 ch\u1ecdn b\u1eadc t\u00e0i kho\u1ea3n con chi ti\u1ebft theo mong mu\u1ed1n<\/li>\n
  • T\u00edch Hi\u1ec3n th\u1ecb s\u1ed1 d\u01b0 hai b\u00ean<\/li>\n<\/ul>\n

    B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0Xem b\u00e1o c\u00e1o<\/strong>.<\/p>\n

    C\u00f3 th\u1ec3 nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng (\u23f7<\/span>) b\u00ean c\u1ea1nh ch\u1eef M\u1eabu, ch\u1ecdn S\u1eeda m\u1eabu hi\u1ec7n t\u1ea1i<\/em>\u00a0<\/strong>\u0111\u1ec3 t\u00f9y ch\u1ec9nh giao di\u1ec7n v\u00e0 ch\u1ecdn c\u00e1c c\u1ed9t hi\u1ec3n th\u1ecb tr\u00ean b\u00e1o c\u00e1o.<\/p>\n

    B\u01b0\u1edbc 4:<\/strong>\u00a0G\u1eedi email cho kh\u00e1ch h\u00e0ng, in ho\u1eb7c xu\u1ea5t b\u00e1o c\u00e1o ra Excel\/PDF (n\u1ebfu c\u1ea7n)<\/p>\n

    Danh s\u00e1ch B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng b\u00e1o c\u00e1o nh\u01b0 sau:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    STT<\/strong><\/span><\/td>\nT\u00ean ba\u0301o ca\u0301o<\/strong><\/span><\/td>\nY\u0301 nghi\u0303a<\/strong><\/span><\/td>\nH\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o<\/strong><\/span><\/td>\n<\/tr>\n
    <\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/td>\n<\/td>\nXem t\u1ea1i \u0111\u00e2y<\/a><\/span><\/td>\n<\/tr>\n
    1<\/span><\/td>\nB\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n (m\u1eabu s\u1ed1 d\u01b0 2 b\u00ean)<\/span><\/td>\nB\u00e1o <\/span>c\u00e1o ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3, s\u1ed1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 s\u1ed1 ph\u00e1t <\/span>sinh l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a <\/span>doanh nghi\u1ec7p.<\/span><\/td>\n<\/td>\n<\/tr>\n
    2<\/span><\/td>\nB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (TT 200)<\/span><\/td>\nB\u1ea3ng <\/span>c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t to\u00e0n <\/span>b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n \u0111\u00f3 c\u1ee7a DN t\u1ea1i 1 <\/span>th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/span><\/td>\n<\/td>\n<\/tr>\n
    3<\/span><\/td>\nB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (TT 200)<\/span><\/td>\nB\u00e1o c\u00e1o ph\u1ea3n \u00e1nh t\u00ecnh <\/span>h\u00ecnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m: <\/span>ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng <\/span>kh\u00e1c.<\/span><\/td>\n<\/td>\n<\/tr>\n
    4<\/span><\/td>\nB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) TT 200<\/span><\/td>\nB\u00e1o c\u00e1o ph\u1ea3n \u00e1nh c\u00e1c <\/span>lu\u1ed3ng ti\u1ec1n ra, lu\u1ed3ng ti\u1ec1n v\u00e0o theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh <\/span>trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng: ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t <\/span>kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/td>\n<\/tr>\n
    5<\/span><\/td>\nThuy\u1ebft minh BCTC t\u1ed5ng h\u1ee3p (TT 200)<\/span><\/td>\nB\u00e1o c\u00e1o d\u00f9ng \u0111\u1ec3 m\u00f4 t\u1ea3 <\/span>ho\u1eb7c ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong <\/span>B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u <\/span>chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c <\/span>chu\u1ea9n m\u1ee5c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3<\/span><\/td>\n<\/td>\n<\/tr>\n
    6<\/span><\/td>\nThuy\u1ebft minh BCTC (TT 200)<\/span><\/td>\nB\u00e1o c\u00e1o d\u00f9ng \u0111\u1ec3 m\u00f4 t\u1ea3 <\/span>ho\u1eb7c ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong <\/span>B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u <\/span>chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c <\/span>chu\u1ea9n m\u1ee5c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3<\/span><\/td>\n<\/td>\n<\/tr>\n
    7<\/span><\/td>\nB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp) TT 200<\/span><\/td>\nB\u00e1o c\u00e1o ph\u1ea3n \u00e1nh c\u00e1c <\/span>lu\u1ed3ng ti\u1ec1n ra, lu\u1ed3ng ti\u1ec1n v\u00e0o theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh <\/span>trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng: ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t <\/span>kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a <\/span>to\u00e0n c\u00f4ng ty g\u1ed3m v\u0103n ph\u00f2ng t\u1ed5ng c\u00f4ng ty, chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 <\/span>chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp)<\/span><\/td>\n<\/td>\n<\/tr>\n
    8<\/span><\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (TT133)<\/span><\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i <\/span>ch\u00ednh l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb <\/span>t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t <\/span>th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh<\/span><\/td>\n<\/td>\n<\/tr>\n
    9<\/span><\/td>\nB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (TT133)<\/span><\/td>\nB\u00e1o c\u00e1o ph\u1ea3n \u00e1nh t\u00ecnh <\/span>h\u00ecnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m: <\/span>ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ho\u1ea1t <\/span>\u0111\u1ed9ng kh\u00e1c<\/span><\/td>\n<\/td>\n<\/tr>\n
    10<\/span><\/td>\nB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp) (TT133)<\/span><\/td>\nB\u00e1o c\u00e1o ph\u1ea3n \u00e1nh c\u00e1c <\/span>lu\u1ed3ng ti\u1ec1n ra, lu\u1ed3ng ti\u1ec1n v\u00e0o theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh <\/span>trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng: ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t <\/span>kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/td>\n<\/td>\n<\/tr>\n
    11<\/span><\/td>\nThuy\u1ebft minh BCTC (TT133)<\/span><\/td>\nB\u00e1o c\u00e1o d\u00f9ng \u0111\u1ec3 m\u00f4 t\u1ea3 <\/span>ho\u1eb7c ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong <\/span>B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u <\/span>chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c <\/span>chu\u1ea9n m\u1ee5c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3<\/span><\/td>\n<\/td>\n<\/tr>\n
    12<\/span><\/td>\nB\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n (TT133)<\/span><\/td>\nB\u00e1o c\u00e1o ph\u1ea3n \u00e1nh s\u1ed1 <\/span>d\u01b0 \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3, s\u1ed1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 s\u1ed1 ph\u00e1t sinh l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u <\/span>n\u0103m c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<\/td>\n<\/tr>\n
    13<\/span><\/td>\nB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp) (TT133)<\/span><\/td>\nB\u00e1o c\u00e1o ph\u1ea3n \u00e1nh c\u00e1c <\/span>lu\u1ed3ng ti\u1ec1n ra, lu\u1ed3ng ti\u1ec1n v\u00e0o theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh <\/span>trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng: ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t <\/span>kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/td>\n<\/td>\n<\/tr>\n
    14<\/span><\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi NN<\/span><\/td>\nB\u00e1o c\u00e1o gi\u00fap NSD theo <\/span>d\u00f5i t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p v\u1edbi nh\u00e0 n\u01b0\u1edbc: trong <\/span>k\u1ef3 ph\u00e1t sinh c\u00e1c lo\u1ea1i thu\u1ebf n\u00e0o ph\u1ea3i n\u1ed9p, chi ti\u1ebft s\u1ed1 ph\u1ea3i n\u1ed9p t\u1eebng <\/span>lo\u1ea1i,\u2026<\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
    <\/span><\/p>\n

    Danh m\u1ee5c b\u00e1o c\u00e1o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p <\/strong><\/h4>\n

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    \u0110\u1ec3 xem c\u00e1c b\u00e1o c\u00e1o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p , th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

    B\u01b0\u1edbc 1:\u00a0<\/strong><\/b>V\u00e0o m\u1ee5c B\u00e1o c\u00e1o\/Danh s\u00e1ch b\u00e1o c\u00e1o\/T\u1ed5ng h\u1ee3p<\/strong><\/p>\n

    B\u01b0\u1edbc 2:\u00a0<\/strong>Ch\u1ecdn b\u00e1o c\u00e1o c\u1ea7n xem v\u00e0 thi\u1ebft l\u1eadp tham s\u00f4\u0301 ba\u0301o ca\u0301o<\/p>\n

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    • Ch\u1ecdn\u00a0K\u1ef3 b\u00e1o c\u00e1o, t\u1eeb ng\u00e0y, \u0111\u1ebfn ng\u00e0y,<\/strong><\/li>\n
    • B\u1eadc t\u00e0i kho\u1ea3n:\u00a0<\/strong>C\u00f3 th\u1ec3 ch\u1ecdn b\u1eadc t\u00e0i kho\u1ea3n con chi ti\u1ebft theo mong mu\u1ed1n<\/li>\n<\/ul>\n

      B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0Xem b\u00e1o c\u00e1o<\/strong>.<\/p>\n

      C\u00f3 th\u1ec3 nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng (\u23f7<\/span>) b\u00ean c\u1ea1nh ch\u1eef M\u1eabu, ch\u1ecdn S\u1eeda m\u1eabu hi\u1ec7n t\u1ea1i<\/em>\u00a0<\/strong>\u0111\u1ec3 t\u00f9y ch\u1ec9nh giao di\u1ec7n v\u00e0 ch\u1ecdn c\u00e1c c\u1ed9t hi\u1ec3n th\u1ecb tr\u00ean b\u00e1o c\u00e1o.<\/p>\n

      B\u01b0\u1edbc 4:<\/strong>\u00a0G\u1eedi email cho kh\u00e1ch h\u00e0ng, in ho\u1eb7c xu\u1ea5t b\u00e1o c\u00e1o ra Excel\/PDF (n\u1ebfu c\u1ea7n)<\/p>\n

      Danh s\u00e1ch b\u00e1o c\u00e1o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p g\u1ed3m nh\u1eefng b\u00e1o c\u00e1o nh\u01b0 sau:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      STT<\/strong><\/span><\/td>\nT\u00ean ba\u0301o ca\u0301o<\/strong><\/span><\/td>\nY\u0301 nghi\u0303a<\/strong><\/span><\/td>\nH\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o<\/strong><\/span><\/td>\n<\/tr>\n
      <\/td>\nS\u1ed5 c\u00e1i, Nh\u1eadt k\u00fd<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
      1<\/span><\/td>\nS\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n<\/span><\/td>\nS\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i\u00a0kho\u1ea3n l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i\u00a0ch\u00ednh ph\u00e1t sinh trong ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n theo t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy\u00a0\u0111\u1ecbnh trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p.<\/span><\/td>\n<\/td>\n<\/tr>\n
      2<\/span><\/td>\nS\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/span><\/td>\nS\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb <\/span>ghi s\u1ed5 l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf <\/span>ph\u00e1t sinh theo tr\u00ecnh t\u1ef1 th\u1eddi gian. S\u1ed5 n\u00e0y v\u1eeba d\u00f9ng \u0111\u1ec3 \u0111\u0103ng k\u00fd c\u00e1c nghi\u1ec7p <\/span>v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb ghi s\u1ed5, v\u1eeba \u0111\u1ec3 ki\u1ec3m tra \u0111\u1ed1i <\/span>chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/span><\/td>\n<\/td>\n<\/tr>\n
      3<\/span><\/td>\nS\u1ed5 C\u00e1i \u2013 H\u00ecnh th\u1ee9c Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/span><\/td>\nS\u1ed5 c\u00e1i c\u1ee7a h\u00ecnh th\u1ee9c <\/span>k\u1ebf to\u00e1n Ch\u1ee9ng t\u1eeb ghi s\u1ed5 \u0111\u01b0\u1ee3c m\u1edf ri\u00eang cho t\u1eebng t\u00e0i kho\u1ea3n. M\u1ed7i t\u00e0i kho\u1ea3n <\/span>\u0111\u01b0\u1ee3c m\u1edf m\u1ed9t trang ho\u1eb7c m\u1ed9t s\u1ed1 trang t\u00f9y theo s\u1ed1 l\u01b0\u1ee3ng ghi ch\u00e9p c\u00e1c <\/span>nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh nhi\u1ec1u hay \u00edt c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n.<\/span><\/td>\n<\/td>\n<\/tr>\n
      4<\/span><\/td>\nS\u1ed5 C\u00e1i \u2013 H\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd chung<\/span><\/td>\nS\u1ed5 c\u00e1i l\u00e0 s\u1ed5 k\u1ebf to\u00e1n <\/span>t\u1ed5ng h\u1ee3p d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh <\/span>trong ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n theo t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ec7 <\/span>th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p. M\u1ed7i m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c <\/span>m\u1edf m\u1ed9t trang ho\u1eb7c m\u1ed9t s\u1ed1 trang li\u00ean ti\u1ebfp tr\u00ean S\u1ed5 c\u00e1i \u0111\u1ee7 \u0111\u1ec3 ghi ch\u00e9p <\/span>trong m\u1ed9t ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n<\/span><\/td>\n<\/td>\n<\/tr>\n
      5<\/span><\/td>\nS\u1ed5 Nh\u1eadt k\u00fd chung<\/span><\/td>\nD\u00f9ng \u0111\u1ec3 ghi ch\u00e9p t\u1ea5t <\/span>c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo tr\u00ecnh t\u1ef1 th\u1eddi gian, \u0111\u1ed3ng th\u1eddi <\/span>ph\u1ea3n \u00e1nh theo quan h\u1ec7 \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ghi s\u1ed5 c\u00e1i.<\/span><\/td>\n<\/td>\n<\/tr>\n
      6<\/span><\/td>\nS03a-DN: S\u1ed5 nh\u1eadt k\u00fd chung<\/span><\/td>\nD\u00f9ng \u0111\u1ec3 ghi ch\u00e9p t\u1ea5t <\/span>c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo tr\u00ecnh t\u1ef1 th\u1eddi gian, \u0111\u1ed3ng th\u1eddi <\/span>ph\u1ea3n \u00e1nh theo quan h\u1ec7 \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ghi s\u1ed5 c\u00e1i theo m\u1eabu S03a – DN<\/span><\/td>\n<\/td>\n<\/tr>\n
      7<\/span><\/td>\nS\u1ed5 Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i<\/span><\/td>\nNh\u1eadt k\u00fd \u2013 S\u1ed5 c\u00e1i l\u00e0 <\/span>s\u1ed5 t\u1ed5ng h\u1ee3p d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo <\/span>tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a theo n\u1ed9i dung kinh t\u1ebf (theo t\u00e0i <\/span>kho\u1ea3n k\u1ebf to\u00e1n)<\/span><\/td>\n<\/td>\n<\/tr>\n
      8<\/td>\nS03a1-DN: S\u1ed5 nh\u1eadt k\u00fd thu ti\u1ec1n<\/td>\nPh\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 nghi\u1ec7p v\u1ee5 thu ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb<\/td>\n<\/td>\n<\/tr>\n
      9<\/td>\nS03a2-DN: S\u1ed5 nh\u1eadt k\u00fd chi ti\u1ec1n<\/td>\nPh\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 nghi\u1ec7p v\u1ee5 chi ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb<\/td>\n<\/td>\n<\/tr>\n
      10<\/td>\nB\u1ea3ng t\u1ed5ng h\u1ee3p ph\u00e1t sinh t\u00e0i kho\u1ea3n<\/td>\nB\u00e1o c\u00e1o theo d\u00f5i t\u1ed5ng h\u1ee3p ph\u00e1t sinh c\u1ee7a m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c<\/td>\n<\/td>\n<\/tr>\n
      10<\/td>\nS06-DN: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/td>\nPh\u1ea3n \u1ea3nh t\u1ed5ng qu\u00e1t t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m v\u00e0 hi\u1ec7n c\u00f3 v\u1ec1 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb trong k\u1ef3 b\u00e1o c\u00e1o v\u00e0 t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 200<\/td>\n<\/td>\n<\/tr>\n
      11<\/td>\nB\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p theo m\u00e3 th\u1ed1ng k\u00ea<\/td>\nB\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p ph\u00e1t\u00a0sinh c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n chi ti\u1ebft theo t\u1eebng m\u00e3 th\u1ed1ng k\u00ea, m\u00e3 th\u1ed1ng k\u00ea l\u00e0\u00a0m\u1ed9t ti\u00eau ch\u00ed th\u1ed1ng k\u00ea \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u00e0 qu\u1ea3n l\u00fd t\u00f9y theo m\u1ee5c \u0111\u00edch c\u1ee7a\u00a0t\u1eebng doanh nghi\u1ec7p (VD th\u1ed1ng k\u00ea c\u00e1c lo\u1ea1i doanh thu, th\u1ed1ng k\u00ea tuy\u1ebfn xe \u0111\u1ed1i\u00a0v\u1edbi nh\u00e0 ph\u00e2n ph\u1ed1i, th\u1ed1ng k\u00ea c\u00e1c lo\u1ea1i chi ph\u00ed\u2026.)<\/td>\n<\/td>\n<\/tr>\n
      12<\/td>\nLi\u1ec7t k\u00ea ch\u1ee9ng t\u1eeb ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/td>\nB\u00e1o c\u00e1o gi\u00fap NSD c\u00f3 th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb ghi s\u1ed5 theo t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb<\/td>\n<\/td>\n<\/tr>\n
      <\/td>\nChi ph\u00ed, l\u00e3i l\u1ed7<\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
      1<\/td>\nB\u00e1o c\u00e1o chi ti\u1ebft l\u00e3i l\u1ed7 theo \u0111\u01a1n v\u1ecb<\/td>\nB\u00e1o c\u00e1o gi\u00fap theo d\u00f5i\u00a0\u0111\u01b0\u1ee3c t\u1eebng kho\u1ea3n doanh thu, chi ph\u00ed theo t\u1eebng ch\u1ee9ng t\u1eeb c\u1ee7a t\u1eebng h\u1ee3p\u00a0\u0111\u1ed3ng, d\u1ef1 \u00e1n, \u0111\u01a1n v\u1ecb, v\u1ee5 vi\u1ec7c, \u0111\u01a1n h\u00e0ng,\u2026<\/td>\n<\/td>\n<\/tr>\n
      2<\/td>\nB\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p l\u00e3i, l\u1ed7 theo \u0111\u01a1n v\u1ecb<\/td>\nB\u00e1o c\u00e1o ph\u1ea3n \u00e1nh t\u1ed5ng\u00a0qu\u00e1t t\u00ecnh h\u00ecnh doanh thu chi ph\u00ed, l\u00e3i l\u1ed7 theo nhi\u1ec1u ti\u00eau ch\u00ed: h\u1ee3p \u0111\u1ed3ng\/d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh\/v\u1ee5 vi\u1ec7c, \u0111\u01a1n v\u1ecb, m\u00e3 th\u1ed1ng k\u00ea.\u2026<\/td>\n<\/td>\n<\/tr>\n
      3<\/td>\nT\u1ed5ng h\u1ee3p chi ph\u00ed<\/td>\nB\u00e1o c\u00e1o cho bi\u1ebft t\u1eebng \u0111\u01a1n v\u1ecb, ph\u00f2ng ban ph\u00e1t sinh chi ph\u00ed k\u1ef3 n\u00e0y bao nhi\u00eau, k\u1ef3 tr\u01b0\u1edbc bao nhi\u00eau, l\u0169y k\u1ebf ph\u00e1t sinh chi ph\u00ed bao nhi\u00eau, chi ti\u1ebft theo nh\u1eefng kho\u1ea3n m\u1ee5c chi ph\u00ed n\u00e0o<\/td>\n<\/td>\n<\/tr>\n
      4<\/td>\nT\u1ed5ng h\u1ee3p chi ph\u00ed theo \u0111\u01a1n v\u1ecb v\u00e0 kho\u1ea3n m\u1ee5c chi ph\u00ed<\/td>\nB\u00e1o c\u00e1o cho bi\u1ebft v\u1edbi\u00a0m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u00e0i kho\u1ea3n chi ph\u00ed th\u00ec t\u1eebng b\u1ed9 ph\u1eadn, ph\u00f2ng ban \u0111\u00e3 ph\u00e1t\u00a0sinh nh\u1eefng kho\u1ea3n m\u1ee5c chi ph\u00ed n\u00e0o, s\u1ed1 ti\u1ec1n bao nhi\u00eau<\/td>\n<\/td>\n<\/tr>\n
      5<\/td>\nChi ti\u1ebft ph\u00e1t sinh t\u00e0i kho\u1ea3n theo \u0111\u01a1n v\u1ecb v\u00e0 kho\u1ea3n m\u1ee5c chi ph\u00ed<\/td>\nPh\u1ea3n \u00e1nh chi ti\u1ebft chi ph\u00ed ph\u00e1t sinh theo \u0111\u01a1n v\u1ecb v\u00e0 kho\u1ea3n m\u1ee5c chi ph\u00ed<\/td>\n<\/td>\n<\/tr>\n
      6<\/td>\nT\u1ed5ng h\u1ee3p chi ph\u00ed c\u00f4ng tr\u00ecnh, h\u1ee3p \u0111\u1ed3ng theo kho\u1ea3n m\u1ee5c chi ph\u00ed<\/td>\nB\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p chi ph\u00ed ph\u00e1t sinh cho c\u00f4ng tr\u00ecnh, h\u1ee3p \u0111\u1ed3ng chi theo t\u1eebng kho\u1ea3n m\u1ee5c chi ph\u00ed \u0111\u1ec3 \u0111\u01a1n v\u1ecb bi\u1ebft \u0111\u01b0\u1ee3c c\u00f4ng tr\u00ecnh, h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh nh\u1eefng kho\u1ea3n m\u1ee5c chi ph\u00ed n\u00e0o trong k\u1ef3 l\u00e0 bao nhi\u00eau v\u00e0 l\u0169y k\u1ebf cu\u1ed1i k\u1ef3 c\u1ee7a to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh l\u00e0 bao nhi\u00eau<\/td>\n<\/td>\n<\/tr>\n
      7<\/td>\nS\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n theo \u0110TTHCP, c\u00f4ng tr\u00ecnh , \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng v\u00e0 theo kho\u1ea3n m\u1ee5c chi ph\u00ed<\/td>\nPh\u1ea3n \u00e1nh chi ph\u00ed ph\u00e1t sinh t\u1eebng t\u00e0i kho\u1ea3n theo \u0110TTHCP, c\u00f4ng tr\u00ecnh , \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng v\u00e0 theo kho\u1ea3n m\u1ee5c chi ph\u00ed<\/td>\n<\/td>\n<\/tr>\n
      8<\/td>\nT\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/td>\nB\u00e1o c\u00e1o ph\u1ea3n t\u00ecnh h\u00ecnh ghi nh\u1eadn v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc: s\u1ed1 ti\u1ec1n c\u1ea7n ph\u00e2n b\u1ed5, s\u1ed1 \u0111\u00e3 ph\u00e2n b\u1ed5, s\u1ed1 c\u00f2n l\u1ea1i<\/td>\n<\/td>\n<\/tr>\n
      9<\/td>\nB\u1ea3ng t\u00ednh ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/td>\nPh\u1ea3n \u00e1nh t\u00ednh h\u00ecnh ghi t\u0103ng, ph\u00e2n b\u1ed5 c\u1ee7a t\u1eebng chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/td>\n<\/td>\n<\/tr>\n
      <\/td>\nS\u1ed5 c\u00f4ng n\u1ee3<\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
      1<\/td>\nChi ti\u1ebft c\u00f4ng n\u1ee3 nh\u00e2n vi\u00ean theo c\u00f4ng tr\u00ecnh, h\u1ee3p \u0111\u1ed3ng<\/td>\nB\u00e1o c\u00e1o gi\u00fap theo d\u00f5i chi ti\u1ebft c\u00f4ng n\u1ee3 theo t\u1eebng nh\u00e2n vi\u00ean theo c\u00f4ng tr\u00ecnh, h\u1ee3p \u0111\u1ed3ng<\/td>\n<\/td>\n<\/tr>\n
      2<\/td>\nT\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 nh\u00e2n vi\u00ean<\/td>\nPh\u1ea3n \u00e1nh c\u00f4ng n\u1ee3 \u0111\u1ea7u k\u1ef3, phat sinh trong k\u1ef3 v\u00e0 c\u00f4ng n\u1ee3 c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean<\/td>\n<\/td>\n<\/tr>\n
      3<\/td>\nBi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng<\/td>\nGi\u00fap t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u00e1t sinh t\u1ea1m \u1ee9ng trong k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn n\u1ee3 v\u1edbi nh\u00e2n vi\u00ean.<\/td>\n<\/td>\n<\/tr>\n
      4<\/td>\nT\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 theo \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\nT\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh ph\u00e1t sinh v\u00e0 thu h\u1ed3i c\u00f4ng n\u1ee3 ph\u1ea3i thu\/thanh to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng theo t\u1eebng t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 v\u00e0 lo\u1ea1i ti\u1ec1n, gi\u00fap ng\u01b0\u1eddi d\u00f9ng d\u1ec5 d\u00e0ng l\u00ean k\u1ebf ho\u1ea1ch thu h\u1ed3i\/thanh to\u00e1n c\u00f4ng n\u1ee3 nhanh ch\u00f3ng.<\/td>\n<\/td>\n<\/tr>\n
      5<\/td>\nS\u1ed5 chi ti\u1ebft thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n<\/td>\nGi\u00fap k\u1ebf to\u00e1n bi\u1ebft \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua ho\u1eb7c ng\u01b0\u1eddi b\u00e1n chi ti\u1ebft theo t\u1eebng ch\u1ee9ng t\u1eeb<\/td>\n<\/td>\n<\/tr>\n
      6<\/td>\nS\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n theo \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\nCung c\u1ea5p chi ti\u1ebft ph\u00e1t sinh t\u1eebng t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 (131, 331, 141\u2026) theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra t\u1eebng kho\u1ea3n n\u1ee3 c\u1ee5 th\u1ec3.<\/td>\n<\/td>\n<\/tr>\n
      8<\/td>\nS\u1ed5 theo d\u00f5i thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/td>\nS\u1ed5 n\u00e0y d\u00f9ng cho m\u1ed9t s\u1ed1 T\u00e0i kho\u1ea3n thu\u1ed9c lo\u1ea1i thanh to\u00e1n (ngo\u00e0i TK 131, TK 331) theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 theo t\u1eebng Lo\u1ea1i ti\u1ec1n<\/td>\n<\/td>\n<\/tr>\n
      9<\/td>\nS\u1ed5 chi ti\u1ebft ti\u1ec1n vay<\/td>\nS\u1ed5 n\u00e0y \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3\u00a0theo d\u00f5i theo t\u1eebng t\u00e0i kho\u1ea3n, theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng cho vay (Ng\u00e2n h\u00e0ng,\u00a0ng\u01b0\u1eddi cho vay..) v\u00e0 theo t\u1eebng kh\u1ebf \u01b0\u1edbc vay.<\/td>\n<\/td>\n<\/tr>\n
      10<\/td>\nS\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng nh\u00e2n vi\u00ean theo t\u1eebng ch\u1ee9ng t\u1eeb<\/td>\nGi\u00fap ng\u01b0\u1eddi d\u00f9ng theo d\u00f5i t\u00ecnh h\u00ecnh t\u1ea1m \u1ee9ng v\u00e0 quy\u1ebft to\u00e1n theo t\u1eebng nh\u00e2n vi\u00ean, n\u1eafm \u0111\u01b0\u1ee3c chi ti\u1ebft s\u1ed1 \u0111\u00e3 t\u1ea1m \u1ee9ng, s\u1ed1 \u0111\u00e3 quy\u1ebft to\u00e1n v\u00e0 ch\u01b0a quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00e2n vi\u00ean t\u01b0\u01a1ng \u1ee9ng.<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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