{"id":176715,"date":"2024-11-08T08:42:54","date_gmt":"2024-11-08T01:42:54","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=176715"},"modified":"2024-11-08T08:49:59","modified_gmt":"2024-11-08T01:49:59","slug":"bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/176715\/bao-cao-tai-chinh\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? Th\u1eddi h\u1ea1n n\u1ed9p BCTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00e0ng n\u0103m, c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p <strong>b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh DN. V\u1eady BCTC l\u00e0 g\u00ec? B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec? C\u00e1ch l\u1eadp v\u00e0 ph\u00e2n t\u00edch BCTC c\u1ee7a c\u00f4ng ty nh\u01b0 th\u1ebf n\u00e0o? H\u00e3y c\u00f9ng MISA kh\u00e1m ph\u00e1 to\u00e0n b\u1ed9 th\u00f4ng tin trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>1. Kh\u00e1i ni\u1ec7m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 t\u00e0i li\u1ec7u cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p. B\u00e1o c\u00e1o n\u00e0y c\u0169ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ch\u1ee7 doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng li\u00ean quan \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf. Theo quy \u0111\u1ecbnh, h\u00e0ng n\u0103m t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi ng\u00e0nh ngh\u1ec1 v\u00e0 th\u00e0nh ph\u1ea7n kinh t\u1ebf \u0111\u1ec1u ph\u1ea3i l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ti\u1ebfng Anh l\u00e0 <strong>Financial Statement. <\/strong>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t v\u00e0i thu\u1eadt ng\u1eef v\u1ec1 4 lo\u1ea1i BCTC doanh nghi\u1ec7p trong ti\u1ebfng anh th\u00f4ng d\u1ee5ng m\u00e0 c\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m.<\/span><\/p>\n<table style=\"width: 100%; height: 130px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ti\u1ebfng Vi\u1ec7t<\/strong><\/span><\/td>\n<td style=\"height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ti\u1ebfng Anh<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/27002\/lap-bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noopener\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/span><\/td>\n<td style=\"height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Balance sheet<\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/21746\/lap-bao-cao-ket-qua-hoat-dong-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/span><\/td>\n<td style=\"height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Statement of income<\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/21722\/bao-cao-luu-chuyen-tien-te\/\" target=\"_blank\" rel=\"noopener\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/a><\/span><\/td>\n<td style=\"height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Cash flow statement<\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/28532\/cach-lap-va-trinh-bay-ban-thuyet-minh-bao-cao-tai-chinh-theo-thong-tu-200-2014-tt-btc\/\" target=\"_blank\" rel=\"noopener\">B\u1ea3n thuy\u1ebft minh BCTC<\/a><\/span><\/td>\n<td style=\"height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Notes to the financial statements<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">\n    <link rel=\"stylesheet\" href=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.css?ver=6.0\">\n    <!-- AMIS aiMarketing Form Embed Code -->\n    <div class=\"popup-embed-img\"><img decoding=\"async\" alt=\"ebook-bao-cao-tai-chinh\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2024\/09\/bao-cao-tai-chinh-la-gi.png\"><\/div>\n    <div class=\"aimarketing-form-embed-code embed-popup-shortcode\" id=\"embedPopupShortcode\">\n        <script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script>\n        <script render-for=\"99b1c673-da9a-40bf-89be-8e01b5ba7907\">\n            globalThis.lzfr.renderExternalForm({formId: \"99b1c673-da9a-40bf-89be-8e01b5ba7907\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n        <\/script>\n    <\/div>    \n    <!-- end AMIS aiMarketing Form Embed Code -->\n    <script defer src=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0\"><\/script><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2. C\u00e1c lo\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">D\u1ef1a theo c\u00e1ch chia theo n\u1ed9i dung v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp th\u00ec BCTC \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<figure id=\"attachment_124635\" aria-describedby=\"caption-attachment-124635\" style=\"width: 775px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-124635 size-full\" src=\"\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-6.png\" alt=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 m\u1ea5y lo\u1ea1i\" width=\"775\" height=\"512\" srcset=\"\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-6.png 775w, \/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-6-500x330.png 500w, \/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-6-768x507.png 768w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><figcaption id=\"caption-attachment-124635\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ph\u00e2n lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/span><\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2.1. Ph\u00e2n lo\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo n\u1ed9i dung<\/strong><\/span><\/h3>\n<ul style=\"list-style-type: disc; text-align: justify;\">\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/amis.misa.vn\/51124\/bao-cao-tai-chinh-hop-nhat-la-gi\/\" rel=\"\"><strong>BCTC h\u1ee3p nh\u1ea5t<\/strong><\/a>: <\/span>Ch\u1ee9a to\u00e0n b\u1ed9 th\u00f4ng tin v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 kinh doanh c\u1ee7a doanh nghi\u1ec7p g\u1ed3m: c\u00f4ng ty m\u1eb9, c\u00e1c c\u00f4ng ty con v\u00e0 c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft. B\u00e1o c\u00e1o n\u00e0y gi\u00fap \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\"><strong>BCTC ri\u00eang l\u1ebb<\/strong>: Bao g\u1ed3m<\/span> th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 kinh doanh c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2.2. Ph\u00e2n lo\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p theo th\u1eddi \u0111i\u1ec3m l\u1eadp<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\"><b style=\"font-weight: 400;\">BCTC <\/b><b>h\u00e0ng<\/b><b style=\"font-weight: 400;\"> n\u0103m<\/b>: <\/span>\u0110\u01b0\u1ee3c l\u1eadp theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c chu k\u1ef3 k\u1ebf to\u00e1n h\u00e0ng n\u0103m, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00f3 \u0111\u1ee7 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o. Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh gi\u1eefa hai giai \u0111o\u1ea1n k\u1ebf to\u00e1n n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc v\u00e0 sau khi chuy\u1ec3n sang n\u0103m t\u00e0i ch\u00ednh m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/amis.misa.vn\/167659\/bao-cao-tai-chinh-giua-nien-do\/\" target=\"_blank\" rel=\"noopener\"><strong>BCTC gi\u1eefa ni\u00ean \u0111\u1ed9<\/strong><\/a>: L\u1eadp BCTC<\/span> theo qu\u00fd (4 qu\u00fd) c\u1ee7a n\u0103m t\u00e0i ch\u00ednh v\u00e0 BCTC b\u00e1n ni\u00ean. B\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c t\u1ea1o d\u1ef1a tr\u00ean m\u1ed9t bi\u1ec3u m\u1eabu c\u1ee5 th\u1ec3 d\u1ea1ng t\u00f3m l\u01b0\u1ee3c nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o s\u1ef1 \u0111\u1ea7y \u0111\u1ee7. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ni\u00eam y\u1ebft c\u00f4ng khai, vi\u1ec7c l\u1eadp b\u1ea3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 l\u00e0 b\u1eaft bu\u1ed9c, trong khi \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c, vi\u1ec7c n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>3. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/span><\/h2>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">T\u00f9y theo lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, s\u1ebd c\u00f3 m\u1ed9t s\u1ed1 th\u00e0nh ph\u1ea7n b\u00e1o c\u00e1o l\u00e0 b\u1eaft bu\u1ed9c, m\u1ed9t s\u1ed1 kh\u00f4ng b\u1eaft bu\u1ed9c nh\u01b0ng khuy\u1ebfn kh\u00edch l\u1eadp<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 546px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"width: 33.3333%; height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng<\/strong><\/span><\/td>\n<td style=\"width: 33.3333%; height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c g\u1ed3m<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"width: 33.3333%; height: 208px;\" rowspan=\"4\"><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo <a href=\"https:\/\/congbao.chinhphu.vn\/noi-dung-van-ban-so-200-2014-tt-btc-6697\" rel=\"\">th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/td>\n<td style=\"width: 33.3333%; height: 52px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: <a href=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2024\/02\/bang-can-doi-ke-toan-TT-200-1_0410231800.docx\" target=\"_blank\" rel=\"nofollow noopener\">M\u1eabu s\u1ed1 B01<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"width: 33.3333%; height: 52px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: <a href=\"https:\/\/docs.google.com\/document\/d\/1InxWi4p61Zax1Xlw95ZYcV-ZTryfg6th\/edit\" target=\"_blank\" rel=\"nofollow noopener\">M\u1eabu s\u1ed1 B02 \u2013 DN<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"width: 33.3333%; height: 52px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: <a href=\"https:\/\/docs.google.com\/document\/d\/1EsU2VmvONQRLeIngzEyXLQwshxRy9HZp\/edit\" target=\"_blank\" rel=\"nofollow noopener\">M\u1eabu s\u1ed1 B03 \u2013 DN<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"width: 33.3333%; height: 52px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: <a href=\"https:\/\/docs.google.com\/document\/d\/1NoQRlTkXqV1w4EuMvo-m_OjUuSrpArSU\/edit\" target=\"_blank\" rel=\"nofollow noopener\">M\u1eabu s\u1ed1 B09 \u2013 DN<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 33.3333%; height: 156px;\" rowspan=\"4\"><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo <a href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=16155\" target=\"_blank\" rel=\"noopener\">quy\u1ebft \u0111\u1ecbnh 48\/Q\u0110-BTC<\/a><\/span><\/td>\n<td style=\"width: 33.3333%; height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: M\u1eabu B01 \u2013 DNN<\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"width: 33.3333%; height: 52px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: M\u1eabu B02 \u2013 DNN<\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"width: 33.3333%; height: 52px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u1ea3n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: M\u1eabu B09 \u2013 DNN<\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 33.3333%; height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u1ea3ng C\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n: M\u1eabu s\u1ed1 F01- DNN<\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"width: 33.3333%; height: 156px;\" rowspan=\"3\"><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo <a href=\"https:\/\/moit.gov.vn\/van-ban-phap-luat\/van-ban-phap-quy\/-quyet-dinh-cua-bo-tai-chinh-ve-viec-ban-hanh-che-do-ke-toan.html\" target=\"_blank\" rel=\"noopener\">quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC<\/a><\/span><\/td>\n<td style=\"width: 33.3333%; height: 52px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh M\u1eabu s\u1ed1 B02 &#8211; DN<\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"width: 33.3333%; height: 52px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 M\u1eabu s\u1ed1 B03 &#8211; DN<\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"width: 33.3333%; height: 52px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh M\u1eabu s\u1ed1 B09-DN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ngo\u00e0i 4 lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty nh\u01b0 tr\u00ean th\u00ec c\u00f2n c\u00f3 th\u00eam m\u1ed9t s\u1ed1 b\u00e1o c\u00e1o kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 trong BCTC nh\u01b0 b\u00e1o c\u00e1o thu nh\u1eadp, b\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. T\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 c\u00e1c b\u00e1o c\u00e1o trong t\u1eebng ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>3.1. B\u00e1o c\u00e1o thu nh\u1eadp (Income statement)<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Income statement l\u00e0 g\u00ec? Income statement l\u00e0 B\u00e1o c\u00e1o thu nh\u1eadp, gi\u00fap cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 doanh thu, t\u00e0i s\u1ea3n v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng b\u1ea3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng nh\u1ea5t, v\u00ec n\u00f3 ph\u1ea3n \u00e1nh r\u00f5 n\u00e9t k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. B\u00e1o c\u00e1o thu nh\u1eadp \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo tr\u00ecnh t\u1ef1 t\u1eeb t\u1ed5ng th\u1ec3 \u0111\u1ebfn chi ti\u1ebft, gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc d\u1ec5 d\u00e0ng hi\u1ec3u r\u00f5 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o thu nh\u1eadp c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh thu: L\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Doanh thu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chia th\u00e0nh doanh thu t\u1eeb b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, doanh thu t\u00e0i ch\u00ednh, v\u00e0 doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Chi ph\u00ed: L\u00e0 to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed b\u00e1n h\u00e0ng, v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u00e3i, l\u1ed7: L\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 chi ph\u00ed. N\u1ebfu doanh thu l\u1edbn h\u01a1n chi ph\u00ed th\u00ec c\u00f3 l\u00e3i, ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu chi ph\u00ed v\u01b0\u1ee3t qu\u00e1 doanh thu th\u00ec doanh nghi\u1ec7p b\u1ecb l\u1ed7.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/ld\/dang-ky-tu-va-va-dung-thu-misa-amis-ke-toan?source=Amisblog&amp;medium=content&amp;campaign=bao-cao-tai-chinh-la-gi&amp;content=button\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-158343 size-full\" src=\"\/wp-content\/uploads\/2024\/09\/bao-cao-tai-chinh-la-gi-1.png\" alt=\"banner d\u00f9ng th\u1eed amis k\u1ebf to\u00e1n\" width=\"1500\" height=\"185\" srcset=\"\/wp-content\/uploads\/2024\/09\/bao-cao-tai-chinh-la-gi-1.png 1500w, \/wp-content\/uploads\/2024\/09\/bao-cao-tai-chinh-la-gi-1-500x62.png 500w, \/wp-content\/uploads\/2024\/09\/bao-cao-tai-chinh-la-gi-1-1024x126.png 1024w, \/wp-content\/uploads\/2024\/09\/bao-cao-tai-chinh-la-gi-1-768x95.png 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a><\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>3.2. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (C\u0110KT) th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, t\u00ecnh h\u00ecnh n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a m\u1ed9t doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh. B\u1ea3ng C\u0110KT l\u00e0 1 trong 4 lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3. B\u00e1o c\u00e1o n\u00e0y cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, gi\u00fap x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n bao g\u1ed3m nh\u1eefng g\u00ec<\/strong>? B\u00e1o c\u00e1o n\u00e0y c\u00f3 2 ph\u1ea7n ch\u00ednh: T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n<\/span><\/p>\n<figure id=\"attachment_124602\" aria-describedby=\"caption-attachment-124602\" style=\"width: 620px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-124602 size-full\" src=\"\/wp-content\/uploads\/2024\/03\/bang-can-doi-ke-toan.webp\" alt=\"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u1ec3 hi\u1ec7n t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3\" width=\"620\" height=\"839\" srcset=\"\/wp-content\/uploads\/2024\/03\/bang-can-doi-ke-toan.webp 620w, \/wp-content\/uploads\/2024\/03\/bang-can-doi-ke-toan-369x500.webp 369w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/><figcaption id=\"caption-attachment-124602\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u1ec3 hi\u1ec7n t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/figcaption><\/figure>\n<blockquote><p><span style=\"font-family: verdana, geneva, sans-serif;\">Xem th\u00eam: <a href=\"https:\/\/amis.misa.vn\/50920\/doc-bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecdc b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n chi ti\u1ebft<\/a><\/span><\/p><\/blockquote>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>3.3. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (KQ H\u0110KD) th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh (th\u01b0\u1eddng l\u00e0 qu\u00fd ho\u1eb7c n\u0103m). B\u00e1o c\u00e1o KQ H\u0110KD bao g\u1ed3m th\u00f4ng tin v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p, gi\u00fap c\u00e1c b\u00ean li\u00ean quan nh\u01b0 c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0, c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u00e2y l\u00e0 1 trong 4 lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00f4 c\u00f9ng quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3. T\u1eeb \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c ph\u00f9 h\u1ee3p \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_124604\" aria-describedby=\"caption-attachment-124604\" style=\"width: 659px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-124604 size-full\" src=\"\/wp-content\/uploads\/2024\/03\/bao-cao-ket-qua-hoat-dong-kinh-doanh.webp\" alt=\"B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 200\" width=\"659\" height=\"705\" srcset=\"\/wp-content\/uploads\/2024\/03\/bao-cao-ket-qua-hoat-dong-kinh-doanh.webp 659w, \/wp-content\/uploads\/2024\/03\/bao-cao-ket-qua-hoat-dong-kinh-doanh-467x500.webp 467w\" sizes=\"(max-width: 659px) 100vw, 659px\" \/><figcaption id=\"caption-attachment-124604\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 200<\/span><\/figcaption><\/figure>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><\/span><br \/>\n<span style=\"font-family: verdana, geneva, sans-serif;\"><script render-for=\"2769f30b-ce2e-44be-911f-f9fda53cb659\">\n                    globalThis.lzfr.renderExternalForm({formId: \"2769f30b-ce2e-44be-911f-f9fda53cb659\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>3.4. B\u00e1o c\u00e1o L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 th\u1ec3 hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ra \u2013 v\u00e0o d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. M\u1ee5c ti\u00eau c\u1ee7a b\u00e1o c\u00e1o n\u00e0y l\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 kh\u1ea3 n\u0103ng t\u1ea1o ra v\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua ba ho\u1ea1t \u0111\u1ed9ng ch\u00ednh: kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh. \u0110\u00e2y c\u0169ng l\u00e0 1 trong 4 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c c\u1ee7a c\u00f4ng ty, gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n, \u0111\u1ea7u t\u01b0 v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 doanh thu l\u1edbn nh\u01b0ng d\u00f2ng ti\u1ec1n v\u00e0o k\u00e9m do b\u1ecb n\u1ee3 ch\u01b0a thanh to\u00e1n. N\u1ebfu c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng th\u1ec3 thu h\u1ed3i nhi\u1ec1u qu\u00e1 s\u1ebd khi\u1ebfn c\u00f4ng ty g\u1eb7p kh\u00f3 kh\u1eafn l\u1edbn trong vi\u1ec7c ph\u00e2n b\u1ed5 ngu\u1ed3n v\u1ed1n v\u00e0 chi ph\u00ed d\u1ef1 ph\u00f2ng t\u0103ng cao \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 trong ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/p>\n<figure id=\"attachment_124603\" aria-describedby=\"caption-attachment-124603\" style=\"width: 927px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-124603 size-full\" src=\"\/wp-content\/uploads\/2024\/03\/bao-cao-luu-chuyen-tien-te.webp\" alt=\"B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo Th\u00f4ng T\u01b0 200\" width=\"927\" height=\"1200\" srcset=\"\/wp-content\/uploads\/2024\/03\/bao-cao-luu-chuyen-tien-te.webp 927w, \/wp-content\/uploads\/2024\/03\/bao-cao-luu-chuyen-tien-te-386x500.webp 386w, \/wp-content\/uploads\/2024\/03\/bao-cao-luu-chuyen-tien-te-791x1024.webp 791w, \/wp-content\/uploads\/2024\/03\/bao-cao-luu-chuyen-tien-te-768x994.webp 768w\" sizes=\"(max-width: 927px) 100vw, 927px\" \/><figcaption id=\"caption-attachment-124603\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo Th\u00f4ng T\u01b0 200<\/span><\/figcaption><\/figure>\n<blockquote><p><span style=\"font-family: verdana, geneva, sans-serif;\">Xem th\u00eam: H\u01b0\u1edbng d\u1eabn c\u00e1ch <a href=\"https:\/\/amis.misa.vn\/28206\/cach-doc-bao-cao-luu-chuyen-tien-te\/\" target=\"_blank\" rel=\"noopener\">\u0111\u1ecdc b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/a><\/span><\/p><\/blockquote>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>3.5. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> l\u00e0 t\u00e0i li\u1ec7u b\u1ed5 sung v\u00e0 gi\u1ea3i th\u00edch chi ti\u1ebft v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u00e0 c\u00e1c b\u00e1o c\u00e1o kh\u00e1c kh\u00f4ng th\u1ec3 di\u1ec5n gi\u1ea3i m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u1edd v\u00e0o b\u1ea3n thuy\u1ebft minh n\u00e0y, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 c\u00e1c s\u1ed1 li\u1ec7u trong b\u1ea3ng BCTC doanh nghi\u1ec7p v\u00e0 n\u1eafm b\u1eaft r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><style>\r\n\t\t.custom-slider .owl-nav button[type=\"button\"] {\r\n\t\t\toutline: none !important;\r\n\t\t\tbackground: none !important;\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 95px);\r\n\t\t}\r\n\t\t.custom-slider .owl-prev {\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 90px);\r\n\t\t\tleft: calc(0% - 40px);\r\n\t\t}\r\n\t\t.custom-slider .ic-back {\r\n\t\t\ttransform: scale(-1);\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button.owl-next {\r\n\t\t\tright: calc(0% - 40px);\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-dots .owl-dot.active span {\r\n\t\t\theight: 10px;\r\n\t\t\twidth: 10px;\r\n\t\t\tborder: 0;\r\n\t\t\tbackground: #0060f9;\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button[type=\"button\"].owl-prev {\r\n\t\t\tleft: 24px;\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-nav button[type=\"button\"].owl-next {\r\n\t\t\tright: 24px;\r\n\t\t}\r\n   <\/style><div class=\"custom-slider owl-carousel owl-theme\">\r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-1-Copy.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-2-Copy.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-3-Copy.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-4-Copy.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-5-Copy.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-6.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-7.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-8.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-9.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-10.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-11.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-12.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"  \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-13.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-14.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-115.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-16.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-17.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-18.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-19.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-20.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\" \/wp-content\/uploads\/2024\/01\/thuyet-minh-bao-cao-tai-chinh-21.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    <\/div><script>\r\n    jQuery(document).ready(function ($) {\r\n            jQuery(\".custom-slider.owl-carousel\").owlCarousel({\r\n                loop: true,\r\n                margin: 10,\r\n                nav: true,\r\n                items: 1,\r\n                \r\n                smartSpeed: 250,autoplay: false,navText: [\"<img class='ic-back' alt='' src='\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg'\/>\", \"<img alt='' src='\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg'\/>\"],\r\n            \r\n            })\r\n        })\r\n\t<\/script> <\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>3.6. B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<br \/>\n<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u00f3m l\u01b0\u1ee3c s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong m\u1ed9t k\u1ef3 nh\u1ea5t \u0111\u1ecbnh m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 ng\u1eafn g\u1ecdn. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 th\u1ec3 t\u0103ng ho\u1eb7c gi\u1ea3m, c\u1ee5 th\u1ec3: T\u0103ng khi c\u00f3 s\u1ef1 \u0111\u1ea7u t\u01b0 th\u00eam t\u1eeb ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c l\u00e3i thu\u1ea7n t\u0103ng trong k\u1ef3, v\u00e0 gi\u1ea3m khi ch\u1ee7 s\u1edf h\u1eefu r\u00fat v\u1ed1n ho\u1eb7c doanh nghi\u1ec7p l\u1ed7 trong k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o n\u00e0y cung c\u1ea5p th\u00f4ng tin v\u1ec1 s\u1ef1 bi\u1ebfn \u0111\u1ed5i c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ngu\u1ed3n g\u1ed1c v\u00e0 di\u1ec5n bi\u1ebfn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u0169ng nh\u01b0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3.<\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4. M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 97 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, m\u1ee5c \u0111\u00edch c\u1ee7a BCTC \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00f9ng \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p, c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc v\u00e0 nhu c\u1ea7u h\u1eefu \u00edch c\u1ee7a nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o s\u1ebd ph\u1ea3i cung c\u1ea5p nh\u1eefng th\u00f4ng tin d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">T\u00e0i s\u1ea3n;<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ee3 ph\u1ea3i tr\u1ea3;<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh thu, thu nh\u1eadp kh\u00e1c, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 chi ph\u00ed kh\u00e1c<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">L\u00e3i, l\u1ed7 v\u00e0 ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c lu\u1ed3ng ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ngo\u00e0i ra c\u00f2n ph\u1ea3i c\u00f3 b\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 gi\u1ea3i th\u00edch r\u00f5 h\u01a1n v\u1ec1 c\u00e1c th\u00f4ng tin tr\u00ean BCTC c\u1ee7a doanh nghi\u1ec7p v\u00e0 tr\u00ecnh b\u00e0y ch\u00ednh s\u00e1ch m\u00e0 k\u1ebf to\u00e1n \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b style=\"color: var(--td_text_color, #111111);\">5. \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean trong doanh nghi\u1ec7p:\u00a0<\/strong>G\u1ed3m ch\u1ee7 doanh nghi\u1ec7p v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. H\u1ecd th\u01b0\u1eddng s\u1eed d\u1ee5ng bctc \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, hi\u1ec7u qu\u1ea3 kinh doanh v\u00e0 lu\u1ed3ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p. T\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c, \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u1eb1m n\u00e2ng cao gi\u00e1 tr\u1ecb cho doanh nghi\u1ec7p.<strong> V\u00ed d\u1ee5<\/strong>, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, gi\u00fap ch\u1ee7 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p<\/strong><\/span>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Nh\u00e0 \u0111\u1ea7u t\u01b0:<\/strong> \u0110\u1ecdc b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng t\u1ea1o ra doanh thu v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro khi \u0111\u1ea7u t\u01b0, c\u0169ng nh\u01b0 kh\u1ea3 n\u0103ng tr\u1ea3 l\u00e3i v\u00e0 ph\u00e2n chia l\u1ee3i nhu\u1eadn. C\u00e1c ch\u1ec9 s\u1ed1 nh\u01b0 l\u1ee3i nhu\u1eadn r\u00f2ng, t\u1ef7 su\u1ea5t sinh l\u1eddi th\u01b0\u1eddng \u0111\u01b0\u1ee3c nh\u00e0 \u0111\u1ea7u t\u01b0 quan t\u00e2m \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh c\u00f3 n\u00ean \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p hay kh\u00f4ng.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Nh\u00e0 cho vay v\u00e0 nh\u00e0 cung c\u1ea5p:<\/strong> C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y <strong>xem x\u00e9t kh\u1ea3 n\u0103ng thanh to\u00e1n<\/strong> v\u00e0 <strong>s\u1ef1 \u1ed5n \u0111\u1ecbnh c\u1ee7a d\u00f2ng ti\u1ec1n d\u00e0i h\u1ea1n<\/strong> c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh c\u00f3 ti\u1ebfp t\u1ee5c c\u1ea5p t\u00edn d\u1ee5ng ho\u1eb7c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1edbi \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n ch\u1eadm kh\u00f4ng. <strong>V\u00ed d\u1ee5<\/strong>, n\u1ebfu t\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (D\/E Ratio) cao cho th\u1ea5y doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c nhi\u1ec1u v\u00e0o v\u1ed1n vay, kh\u1ea3 n\u0103ng t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh th\u1ea5p, c\u1ea7n c\u0103n nh\u1eafc c\u00f3 cho h\u1ecd vay hay ti\u1ebfp t\u1ee5c cung c\u1ea5p h\u00e0ng h\u00f3a cho h\u1ecd n\u1eefa hay kh\u00f4ng?<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>C\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng<\/strong>: C\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng s\u1ebd ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ki\u1ec3m to\u00e1n vi\u00ean:<\/strong> Ki\u1ec3m tra v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_124631\" aria-describedby=\"caption-attachment-124631\" style=\"width: 720px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-124631 size-full\" src=\"\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-4.webp\" alt=\"Ai l\u00e0 ng\u01b0\u1eddi d\u00f9ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?\" width=\"720\" height=\"378\" srcset=\"\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-4.webp 720w, \/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-4-500x263.webp 500w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><figcaption id=\"caption-attachment-124631\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 cho c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i doanh nghi\u1ec7p<\/span><\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>6. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2024<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>6.1. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p 2024<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc:<\/strong><\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Th\u1eddi h\u1ea1n n\u1ed9p BCTC n\u0103m:<br \/>\n<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p BCTC trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi k\u1ef3 k\u1ebf to\u00e1n t\u1eeb ng\u00e0y 01\/01\/2024 \u0111\u1ebfn ng\u00e0y 31\/12\/2024, doanh nghi\u1ec7p c\u1ea7n ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p BCTC tr\u01b0\u1edbc ng\u00e0y 30\/01\/2025 c\u1ee7a n\u0103m sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9 v\u00e0 T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m l\u00e0 trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3, v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u1eeb ng\u00e0y 01\/01\/2024 \u0111\u1ebfn 31\/12\/2024, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p BCTC tr\u01b0\u1edbc ng\u00e0y 30\/03\/2025.<\/span><\/p>\n<\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Th\u1eddi h\u1ea1n n\u1ed9p BCTC qu\u00fd<\/strong>: Ch\u1eadm nh\u1ea5t l\u00e0 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n qu\u00fd. Ch\u1eadm nh\u1ea5t l\u00e0 sau 45 ng\u00e0y \u0111\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc. C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p, t\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o cho c\u00f4ng ty m\u1eb9 theo th\u1eddi h\u1ea1n do c\u00f4ng ty m\u1eb9 quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i doanh nghi\u1ec7p kh\u00e1c<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 doanh nghi\u1ec7p h\u1ee3p danh ph\u1ea3i n\u1ed9p BCTC n\u0103m trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. V\u00ed d\u1ee5, v\u1edbi k\u1ef3 k\u1ebf to\u00e1n t\u1eeb ng\u00e0y 01\/01\/2024 \u0111\u1ebfn 31\/12\/2024, c\u1ea7n n\u1ed9p b\u1ea3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y 30\/01\/2025.<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c, th\u1eddi h\u1ea1n n\u1ed9p BCTC n\u0103m l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3, v\u1edbi k\u1ef3 k\u1ebf to\u00e1n t\u1eeb 01\/01\/2024 \u0111\u1ebfn 31\/12\/2024, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p BCTC tr\u01b0\u1edbc ng\u00e0y 30\/03\/2025.<\/span><\/p>\n<blockquote><p><span style=\"font-family: verdana, geneva, sans-serif;\">Xem th\u00eam: K\u1ef3 l\u1eadp v\u00e0 <a href=\"https:\/\/amis.misa.vn\/76287\/han-nop-bao-cao-tai-chinh-nam-2022\/\" target=\"_blank\" rel=\"noopener\">th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> n\u0103m ch\u00ednh x\u00e1c nh\u1ea5t<\/span><\/p><\/blockquote>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><strong><span id=\"42_Muc_phat_khi_nop_cham_hoac_lap_sai_bao_cao_tai_chinh\">6.2. M\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm ho\u1eb7c l\u1eadp sai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/span><\/strong><\/span><\/h3>\n<h4><span style=\"font-family: verdana, geneva, sans-serif;\"><strong><span id=\"421_Vi_pham_ve_tai_khoan_ke_toan\">6.2.1. Vi ph\u1ea1m v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 5-10 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c h\u00e0nh vi sau:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">H\u1ea1ch to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c n\u1ed9i dung.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">S\u1eeda \u0111\u1ed5i n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n ho\u1eb7c m\u1edf th\u00eam t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ch\u1ea5p thu\u1eadn t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Kh\u00f4ng tu\u00e2n th\u1ee7 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u1ed1i v\u1edbi hai tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u ti\u00ean, m\u1ee9c ph\u1ea1t ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi c\u00e1 nh\u00e2n vi ph\u1ea1m. Trong tr\u01b0\u1eddng h\u1ee3p t\u1eadp th\u1ec3 vi ph\u1ea1m, m\u1ee9c ph\u1ea1t ti\u1ec1n s\u1ebd t\u0103ng g\u1ea5p \u0111\u00f4i.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>6.2.2. Vi ph\u1ea1m v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC doanh nghi\u1ec7p<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ph\u1ea1t ti\u1ec1n t\u1eeb 5-10 tri\u1ec7u \u0111\u1ed3ng v\u1edbi c\u00e1c h\u00e0nh vi:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">BCTC thi\u1ebfu ch\u1eef k\u00fd.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p t\u1eadp th\u1ec3 vi ph\u1ea1m s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n g\u1ea5p \u0111\u00f4i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ph\u1ea1t ti\u1ec1n t\u1eeb 10-20 tri\u1ec7u \u0111\u1ed3ng v\u1edbi c\u00e1c h\u00e0nh vi:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">S\u1eed d\u1ee5ng m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c so v\u1edbi quy \u0111\u1ecbnh v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ph\u1ea1t ti\u1ec1n t\u1eeb 20-30 tri\u1ec7u \u0111\u1ed3ng v\u1edbi c\u00e1c h\u00e0nh vi sau:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Kh\u00f4ng l\u1eadp BCTC theo quy \u0111\u1ecbnh<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC kh\u00f4ng tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ph\u1ea1t ti\u1ec1n t\u1eeb 30-40 tri\u1ec7u \u0111\u1ed3ng v\u1edbi c\u00e1c h\u00e0nh vi sau:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Gi\u1ea3 m\u1ea1o BCTC, khai man s\u1ed1 li\u1ec7u nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u h\u00ecnh s\u1ef1.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Th\u1ecfa thu\u1eadn ho\u1eb7c th\u1ef1c hi\u1ec7n \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o BCTC, khai man s\u1ed1 li\u1ec7u tr\u00ean BCTC nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u1ed1 \u00fd ho\u1eb7c th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi kh\u00e1c nh\u1eb1m cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin, s\u1ed1 li\u1ec7u sai s\u1ef1 th\u1eadt nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ngo\u00e0i ra, ph\u1ea1t ti\u1ec1n t\u1eeb 5-10 tri\u1ec7u \u0111\u1ed3ng v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Kh\u00f4ng l\u1eadp BCTC ho\u1eb7c l\u1eadp kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC kh\u00f4ng r\u00f5 r\u00e0ng, nh\u1ea5t qu\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ed9p BCTC, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n cho C\u01a1 quan nh\u00e0 n\u01b0\u1edbc ch\u1eadm t\u1eeb 1-3 th\u00e1ng.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f4ng khai BCTC kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f4ng khai BCTC ch\u1eadm t\u1eeb 1-3 th\u00e1ng<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">H\u1ea1ch to\u00e1n kh\u00f4ng \u0111\u00fang n\u1ed9i dung quy \u0111\u1ecbnh c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">S\u1eeda n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c B\u1ed9 t\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ph\u1ea1t ti\u1ec1n t\u1eeb 10-20 tri\u1ec7u \u0111\u1ed3ng v\u1edbi c\u00e1c h\u00e0nh vi:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u00fang h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n cho l\u0129nh v\u1ef1c c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 20-30 tri\u1ec7u \u0111\u1ed3ng v\u1edbi c\u00e1c h\u00e0nh vi:<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ed9p BCTC ch\u1eadm qu\u00e1 3 th\u00e1ng.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC kh\u00f4ng ch\u00ednh x\u00e1c.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Gi\u1ea3 m\u1ea1o BCTC, khai man s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o BCTC.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u1ed1 \u00fd th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin sai s\u1ef1 th\u1eadt<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f4ng khai BCTC ch\u1eadm qu\u00e1 3 th\u00e1ng.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Sai th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean BCTC.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ed9p BCTC kh\u00f4ng \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n khi c\u1ea7n thi\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>7. Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 1: S\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n: K\u1ebf to\u00e1n thu th\u1eadp v\u00e0 s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh: K\u1ebf to\u00e1n ghi nh\u1eadn nghi\u1ec7p v\u1ee5 v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 3: Ph\u00e2n lo\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo th\u00e1ng ho\u1eb7c qu\u00fd: K\u1ebf to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, kh\u1ea5u hao v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 4: R\u00e0 so\u00e1t, t\u1ed5ng h\u1ee3p nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo t\u1eebng nh\u00f3m t\u00e0i kho\u1ea3n: K\u1ebf to\u00e1n b\u1ed5 sung v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n \u01b0\u1edbc t\u00ednh, d\u1ef1 ph\u00f2ng v\u00e0 chi ph\u00ed c\u1ea7n tr\u00edch tr\u01b0\u1edbc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 5: B\u00fat to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebft chuy\u1ec3n doanh thu: Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 6: L\u1eadp BCTC: K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp 4 b\u00e1o c\u00e1o ch\u00ednh theo m\u1eabu: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, B\u1ea3n thuy\u1ebft minh bctc.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-family: verdana, geneva, sans-serif;\">Chi ti\u1ebft t\u1ea1i: C\u00e1ch <a href=\"https:\/\/amis.misa.vn\/26590\/lap-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> chi ti\u1ebft<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp b\u1ea3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i m\u1ed9t s\u1ed1 sai s\u00f3t t\u1eeb ph\u00eda k\u1ebf to\u00e1n, do \u0111\u00f3, s\u1ef1 c\u1ea9n tr\u1ecdng khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 n\u00e0y l\u00e0 r\u1ea5t quan tr\u1ecdng. M\u1ed9t gi\u1ea3i ph\u00e1p c\u00f3 th\u1ec3 l\u00e0 s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m c\u00f4ng ngh\u1ec7 nh\u01b0 MISA AMIS \u2013 m\u1ed9t <\/span><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\"><span style=\"font-weight: 400;\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/span><\/a><span style=\"font-weight: 400;\"> th\u00f4ng minh, \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n doanh nghi\u1ec7p. MISA AMIS K\u1ebf To\u00e1n h\u1ed7 tr\u1ee3 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf, b\u1ea3ng BCTC n\u0103m v\u00e0 s\u1ed5 s\u00e1ch gi\u00fap doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb: H\u00e0ng tr\u0103m b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb \u0111\u01b0\u1ee3c t\u1ea1o m\u1eabu, ng\u01b0\u1eddi d\u00f9ng c\u0169ng c\u00f3 th\u1ec3 t\u1ef1 ch\u1ec9nh s\u1eeda l\u1ea1i \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u s\u1eed d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">D\u1ec5 d\u00e0ng xem b\u00e1o c\u00e1o tr\u00ean m\u1ecdi thi\u1ebft b\u1ecb kh\u00e1c nhau ( \u0111i\u1ec7n tho\u1ea1i, m\u00e1y t\u00ednh b\u1ea3ng, laptop,\u2026)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng c\u1ea3nh b\u00e1o khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u2026..<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_158377\" aria-describedby=\"caption-attachment-158377\" style=\"width: 1650px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-158377 size-full\" src=\"\/wp-content\/uploads\/2024\/09\/BC-tong-quan-2.png\" alt=\"B\u00e1o c\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m MISA AMIS K\u1ebf To\u00e1n\" width=\"1650\" height=\"1550\" srcset=\"\/wp-content\/uploads\/2024\/09\/BC-tong-quan-2.png 1650w, \/wp-content\/uploads\/2024\/09\/BC-tong-quan-2-500x470.png 500w, \/wp-content\/uploads\/2024\/09\/BC-tong-quan-2-1024x962.png 1024w, \/wp-content\/uploads\/2024\/09\/BC-tong-quan-2-768x721.png 768w, \/wp-content\/uploads\/2024\/09\/BC-tong-quan-2-1536x1443.png 1536w\" sizes=\"(max-width: 1650px) 100vw, 1650px\" \/><figcaption id=\"caption-attachment-158377\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00e1o c\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m MISA AMIS K\u1ebf To\u00e1n<\/span><\/figcaption><\/figure>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\" data-sheets-root=\"1\"><style>\n\t\t\t.custom-shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\tbox-shadow: rgba(0, 0, 0, 0.24) 0px 3px 8px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.custom-shortcode-trial-btn:hover {\n\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.custom-shortcode-trial-btn:hover,\n\t\t\ta.custom-shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<a rel=\"nofollow\" class=\"custom-shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/ld\/dang-ky-tu-va-va-dung-thu-misa-amis-ke-toan?source=Amisblog&amp;medium=content&amp;campaign=bao-cao-tai-chinh-la-gi&amp;content=button\" name=\"click_content_link\" style=\"\n            background-color: #ff6600;color: #fff;\n            \">\n            D\u00f9ng th\u1eed mi\u1ec5n ph\u00ed\n            <\/a><\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>8. T\u1ea1m k\u1ebft<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u1ea3ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n m\u00e0 c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 truy\u1ec1n \u0111\u1ea1t d\u1eef li\u1ec7u t\u00e0i ch\u00ednh cho c\u00e1c b\u00ean li\u00ean quan ngo\u1ea1i vi v\u00e0 n\u1ed9i vi. C\u00e1c \u0111\u1ed1i t\u00e1c ngo\u1ea1i vi nh\u01b0 c\u01a1 quan ch\u1ee9c n\u0103ng, c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u01b0\u1eddi cho vay, \u0111\u1ec1u s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p. B\u1ea1n c\u00f3 th\u1ec3 xem x\u00e9t n\u00f3 nh\u01b0 l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng ph\u1ee9c t\u1ea1p, nh\u01b0ng \u0111\u00e2y v\u1eabn l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh quan tr\u1ecdng \u0111\u1ec3 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p m\u1ed9t c\u00e1ch th\u00e0nh c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><\/span><br \/>\n<span style=\"font-family: verdana, geneva, sans-serif;\"><script render-for=\"2769f30b-ce2e-44be-911f-f9fda53cb659\">\n                    globalThis.lzfr.renderExternalForm({formId: \"2769f30b-ce2e-44be-911f-f9fda53cb659\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/span><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_176715\" class=\"pvc_stats total_only  \" data-element-id=\"176715\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng n\u0103m, c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh DN. V\u1eady BCTC l\u00e0 g\u00ec? B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec? 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