{"id":26498,"date":"2022-02-27T10:24:25","date_gmt":"2022-02-27T03:24:25","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=26498"},"modified":"2024-10-15T18:24:46","modified_gmt":"2024-10-15T11:24:46","slug":"cach-hach-toan-tai-khoan-515-doanh-thu-tai-chinh-theo-tt-200","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/26498\/cach-hach-toan-tai-khoan-515-doanh-thu-tai-chinh-theo-tt-200\/","title":{"rendered":"Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 515"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec? \u0110\u00e2y \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn l\u00e0 nh\u1eefng kho\u1ea3n thu do ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ho\u1eb7c kinh doanh v\u1ec1 v\u1ed1n \u0111em l\u1ea1i. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 515 g\u1ed3m nh\u1eefng g\u00ec? Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n doanh thu n\u00e0y, k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ebd h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? C\u00f9ng t\u00ecm hi\u1ec3u nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/span><\/i><span style=\"font-weight: 400;\">: \u0111i\u1ec1u 80 th\u00f4ng t\u01b0 200\/2014\/TT-BTC, s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i \u0111i\u1ec1u 28 th\u00f4ng t\u01b0 177\/2015\/TT-BTC<\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. T\u00e0i kho\u1ea3n 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1eb7c d\u00f9 l\u00e0 m\u1ed9t trong c\u00e1c kho\u1ea3n m\u1ee5c doanh thu c\u1ee7a doanh nghi\u1ec7p xong v\u1eabn c\u00f3 kh\u00f4ng \u00edt ng\u01b0\u1eddi th\u1eafc m\u1eafc doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec. Theo <a href=\"https:\/\/amis.misa.vn\/39016\/chuan-muc-ke-toan\/\" rel=\"\">VAS 01<\/a>, <em>&#8220;\u201cDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c trong k\u1ef3 k\u1ebf to\u00e1n, ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, kh\u00f4ng bao g\u1ed3m kho\u1ea3n v\u1ed1n c\u1ee7a c\u1ed5 \u0111\u00f4ng ho\u1eb7c ch\u1ee7 s\u1eed h\u1eefu\u201d.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Nh\u01b0 v\u1eady, t\u01b0\u01a1ng t\u1ef1 doanh thu b\u00e1n h\u00e0ng, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 gi\u00e1 tr\u1ecb l\u1ee3i \u00edch kinh t\u1ebf m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c trong k\u1ef3 k\u1ebf to\u00e1n, v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf n\u00e0y thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t trong c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng nh\u1ea5t khi t\u00ecm hi\u1ec3u &#8220;doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec&#8221; l\u00e0 c\u1ea7n n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c th\u1ebf n\u00e0o l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Theo \u0111\u00f3, c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kinh doanh v\u1ec1 v\u1ed1n, ho\u1ea1t \u0111\u1ed9ng g\u1eedi ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. T\u1ee9c l\u00e0, doanh thu t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ti\u1ec1n l\u00e3i: L\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, l\u00e3i \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/26292\/hach-toan-chiet-khau-thanh-toan\/\" target=\"_blank\" rel=\"noopener\">chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/a><\/span><\/span> \u0111\u01b0\u1ee3c h\u01b0\u1edfng do mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;. . .<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u1ed5 t\u1ee9c l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia; <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp v\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 mua, b\u00e1n ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n; <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp v\u1ec1 thu h\u1ed3i ho\u1eb7c thanh l\u00fd c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, \u0111\u1ea7u t\u01b0 v\u1ed1n kh\u00e1c;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 kh\u00e1c;L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ch\u00eanh l\u1ec7ch l\u00e3i do b\u00e1n ngo\u1ea1i t\u1ec7;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ch\u00eanh l\u1ec7ch l\u00e3i chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ngo\u00e0i vi\u1ec7c quan t\u00e2m xem doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec, ch\u00fang ta c\u0169ng c\u1ea7n n\u1eafm r\u00f5 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o, k\u1ebft c\u1ea5u v\u00e0 nguy\u00ean t\u1eafc ghi nh\u1eadn ra sao. H\u00e3y c\u00f9ng theo d\u00f5i ti\u1ebfp c\u00e1c ph\u1ea7n sau \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e9.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 <\/span><b>ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/b><span style=\"font-weight: 400;\"> ngu\u1ed3n v\u1ed1n t\u1ea1m th\u1eddi nh\u00e0n r\u1ed7i m\u00e0 BHTG Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb, g\u1ed3m:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ti\u1ec1n l\u00e3i ho\u1ea1t \u0111\u1ed9ng mua tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; L\u00e3i ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; L\u00e3i t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, bao g\u1ed3m c\u1ea3 kho\u1ea3n l\u00e3i khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c nh\u01b0 l\u00e3i ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, l\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">b) Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh v\u00e0o TK n\u00e0y l\u00e0 c\u00e1c kho\u1ea3n doanh thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong k\u1ef3, \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, khi ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay s\u1ebd thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">c) TK 515 ph\u1ea3i <a href=\"https:\/\/amis.misa.vn\/62417\/hach-toan-la-gi\/\" target=\"_blank\" rel=\"noopener\">h\u1ea1ch to\u00e1n<\/a> chi ti\u1ebft theo 2 lo\u1ea1i: Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ngu\u1ed3n v\u1ed1n t\u1ea1m th\u1eddi nh\u00e0n r\u1ed7i v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 th\u1eddi h\u1ea1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">d) \u0110\u1ed1i v\u1edbi vi\u1ec7c <\/span><b>nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0,<\/b><span style=\"font-weight: 400;\"> doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 <\/span><b>s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 v\u1ed1n,<\/b><span style=\"font-weight: 400;\"> trong \u0111\u00f3 gi\u00e1 v\u1ed1n l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n, gi\u00e1 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0111) \u0110\u1ed1i v\u1edbi kho\u1ea3n<\/span><b> ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 <\/b><span style=\"font-weight: 400;\">tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n th\u00ec ch\u1ec9 c\u00f3 ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 m\u00e0 \u0111\u01a1n v\u1ecb mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ph\u00e1t sinh trong k\u1ef3, c\u00f2n kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi \u0111\u01a1n v\u1ecb mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ghi gi\u1ea3m gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">e) Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ngu\u1ed3n v\u1ed1n t\u1ea1m th\u1eddi nh\u00e0n r\u1ed7i ph\u00e1t sinh trong k\u1ef3 v\u00e0o b\u00ean N\u1ee3 TK 5151 &#8211; Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ngu\u1ed3n v\u1ed1n t\u1ea1m th\u1eddi nh\u00e0n r\u1ed7i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ngu\u1ed3n v\u1ed1n t\u1ea1m th\u1eddi nh\u00e0n r\u1ed7i, l\u00e0m c\u0103n c\u1ee9 tr\u00edch l\u1eadp m\u1ed9t ph\u1ea7n v\u00e0o thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 tr\u00edch l\u1eadp v\u00e0o qu\u1ef9 d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">g) To\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c ngo\u00e0i thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ngu\u1ed3n v\u1ed1n t\u1ea1m th\u1eddi nh\u00e0n r\u1ed7i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c <\/span><span style=\"font-weight: 400;\">k\u1ebft chuy\u1ec3n<\/span><span style=\"font-weight: 400;\"> v\u00e0o TK 911 &#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/span><\/p>\n<blockquote><p>Xem th\u00eam: <a href=\"https:\/\/amis.misa.vn\/84653\/hach-toan-chi-phi-bi-loai-sau-quyet-toan-thue\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb sau quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>TK 515 \u201cDoanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u201d<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (n\u1ebfu c\u00f3)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ti\u1ec1n l\u00e3i, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; K\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh thu\u1ea7n sang t\u00e0i kho\u1ea3n 911\u00a0 \u201cx\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; L\u00e3i do nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; L\u00e3i TGH\u0110 ph\u00e1t sinh khi b\u00e1n ngo\u1ea1i t\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c ph\u00e1t sinh trong k\u1ef3.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3<\/b><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>L\u01b0u \u00fd: T\u00e0i kho\u1ea3n 515 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/b><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4. M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ea7n \u0111\u01b0\u1ee3c t\u00f4n tr\u1ecdng khi h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<br \/>\n<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed7i lo\u1ea1i ngu\u1ed3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec1u c\u00f3 nh\u1eefng quy \u0111\u1ecbnh ri\u00eang. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u00fang v\u00e0o t\u00e0i kho\u1ea3n 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi vi\u1ec7c nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, c\u00f4ng ty li\u00ean k\u1ebft, ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh; <\/span><b><i>doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 v\u1ed1n<\/i><\/b><span style=\"font-weight: 400;\"> (Trong \u0111\u00f3, gi\u00e1 v\u1ed1n l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n; gi\u00e1 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c).<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n ch\u1ee9ng kho\u00e1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu (nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu A \u0111\u1ec3 l\u1ea5y c\u1ed5 phi\u1ebfu B), <\/span><b><i>k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y trao \u0111\u1ed5i<\/i><\/b><span style=\"font-weight: 400;\"> nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">+ \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 l\u00e0 c\u1ed5 phi\u1ebfu ni\u00eam y\u1ebft, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 <\/span><b><i>gi\u00e1 \u0111\u00f3ng c\u1eeda ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n t\u1ea1i ng\u00e0y trao \u0111\u1ed5i<\/i><\/b><span style=\"font-weight: 400;\">. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i ng\u00e0y trao \u0111\u1ed5i th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n kh\u00f4ng giao d\u1ecbch th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda phi\u00ean giao d\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">+ \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 l\u00e0 c\u1ed5 phi\u1ebfu ch\u01b0a ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c giao d\u1ecbch tr\u00ean s\u00e0n UPCOM, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 <\/span><b><i>gi\u00e1 \u0111\u00f3ng c\u1eeda c\u00f4ng b\u1ed1 tr\u00ean s\u00e0n UPCOM t\u1ea1i ng\u00e0y trao \u0111\u1ed5i<\/i><\/b><span style=\"font-weight: 400;\">. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i ng\u00e0y trao \u0111\u1ed5i s\u00e0n UPCOM kh\u00f4ng giao d\u1ecbch th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda phi\u00ean giao d\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">+ \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 l\u00e0 c\u1ed5 phi\u1ebfu ch\u01b0a ni\u00eam y\u1ebft kh\u00e1c, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 <\/span><b><i>gi\u00e1 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean ho\u1eb7c gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i ho\u1eb7c gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i qu\u00fd tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i<\/i><\/b><span style=\"font-weight: 400;\">. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c:<\/span><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><b>Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u1ed5 phi\u1ebfu<\/b><\/em><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><b>=<\/b><\/em><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><b>T\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b><\/em><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><b>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i<\/b><\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n ngo\u1ea1i t\u1ec7; <\/span><b><i>doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch l\u00e3i gi\u1eefa gi\u00e1 ngo\u1ea1i t\u1ec7 b\u00e1n ra v\u00e0 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o<\/i><\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi l\u00e3i ti\u1ec1n g\u1eedi doanh thu <\/span><b><i>kh\u00f4ng<\/i><\/b><span style=\"font-weight: 400;\"> bao g\u1ed3m kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi ph\u00e1t sinh do ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1m th\u1eddi c\u1ee7a kho\u1ea3n vay s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu th\u00ec <\/span><b><i>ch\u1ec9 c\u00f3 ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 m\u00e0 doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ph\u00e1t sinh trong k\u1ef3<\/i><\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5. H\u01b0\u1edbng d\u1eabn H\u1ea1ch to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh qua t\u00e0i kho\u1ea3n 515<\/b><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.1 Ph\u1ea3n \u00e1nh doanh thu c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ph\u00e1t sinh trong k\u1ef3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0:<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(1) Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 quy\u1ec1n nh\u1eadn c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 138 \u2013 Ph\u1ea3i thu kh\u00e1c<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(2) Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia bao g\u1ed3m c\u1ea3 kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n l\u00e3i n\u00e0y, ch\u1ec9 c\u00f3 ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 m\u00e0 doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u00f2n kho\u1ea3n ti\u1ec1n l\u00e3i d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a ch\u00ednh kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u0111\u00f3, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 138 \u2013 Ph\u1ea3i thu kh\u00e1c (T\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c thu \u0111\u01b0\u1ee3c)<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 121, 221, 222, 228 \u2013 Ph\u1ea7n ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (Ph\u1ea7n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c k\u1ef3 sau khi doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 1:<\/i><\/b><span style=\"font-weight: 400;\"> Ng\u00e0y 30\/06\/20XX, doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o quy\u1ec1n nh\u1eadn l\u00e3i 6 th\u00e1ng \u0111\u1ea7u c\u1ee7a m\u1ed9t s\u1ed1 k\u1ef3 phi\u1ebfu ng\u00e2n h\u00e0ng 12 th\u00e1ng doanh nghi\u1ec7p mua l\u1ea1i ng\u00e0y 01\/04\/20XX m\u1ee5c \u0111\u00edch kinh doanh v\u1edbi gi\u00e1 mua 10.200.000 \u0111. Bi\u1ebft k\u1ef3 phi\u1ebfu c\u00f3 m\u1ec7nh gi\u00e1 10.000.000 \u0111, l\u00e3i 0,7%\/th\u00e1ng, nh\u1eadn l\u00e3i 6 th\u00e1ng m\u1ed9t l\u1ea7n (nh\u1eadn sau). Ng\u00e0y ph\u00e1t h\u00e0nh k\u1ef3 phi\u1ebfu l\u00e0 01\/01\/20XX, \u0111\u00e1o h\u1ea1n ng\u00e0y 31\/12\/20XX.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 l\u00e3i 6 th\u00e1ng doanh nghi\u1ec7p s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0: 10.000.000 \u0111 x 0,7% x 6 th\u00e1ng = 420.000 \u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3, l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i s\u1ed1 k\u1ef3 phi\u1ebfu n\u00e0y t\u1eeb 01\/01\/20XX \u0111\u1ebfn 31\/03\/20XX l\u00e0 210.000 \u0111 v\u00e0 l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 mua s\u1ed1 k\u1ef3 phi\u1ebfu n\u00e0y t\u1eeb ng\u00e0y 01\/04\/20XX \u0111\u1ebfn 30\/06\/20XX l\u00e0 210.000 \u0111.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi s\u1ed5:<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 138<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">420.000 \u0111 <\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 121<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">210.000 \u0111<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 515<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">210.000 \u0111<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.2 \u0110\u1ecbnh k\u1ef3, khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c kho\u1ea3n l\u00e3i cho vay (bao g\u1ed3m c\u1ea3 l\u00e3i tr\u00e1i phi\u1ebfu), l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, k\u1ebf to\u00e1n ghi:<\/span><\/h3>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 111, 112, 138 \u2013 L\u00e3i cho vay \u0111\u1ecbnh k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 121, 128 \u2013 N\u1ebfu l\u00e3i cho vay \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c nh\u1eadp g\u1ed1c<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>L\u01b0u \u00fd:<\/i><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 2:<\/i><\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o l\u00e3i k\u1ef3 n\u00e0y c\u1ee7a ng\u00e2n h\u00e0ng l\u00e0 3.000.000 \u0111 v\u1ec1 kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a doanh nghi\u1ec7p t\u1ea1i ng\u00e2n h\u00e0ng.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi s\u1ed5:<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 138<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">3.000.000 \u0111 <\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 515<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">3.000.000 \u0111<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.3 Khi nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ghi:<\/span><\/h3>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 111, 112, 131\u2026<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu b\u00e1n b\u1ecb l\u1ed7)<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 121, 221, 222, 228<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu b\u00e1n c\u00f3 l\u00e3i)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 3:<\/i><\/b><span style=\"font-weight: 400;\"> Ng\u00e0y 31\/12\/20XX doanh nghi\u1ec7p \u0111\u00e1o h\u1ea1n s\u1ed1 k\u1ef3 phi\u1ebfu ng\u00e2n h\u00e0ng \u0111\u00e3 mua \u1edf v\u00ed d\u1ee5 1. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng thanh to\u00e1n theo m\u1ec7nh gi\u00e1 k\u1ef3 phi\u1ebfu v\u00e0 tr\u1ea3 l\u00e3i 6 th\u00e1ng cu\u1ed1i b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi s\u1ed5:<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 111<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">10.420.000 \u0111 <\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 121<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">10.000.000 \u0111<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 515<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">420.000 \u0111<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.4 K\u1ebf to\u00e1n b\u00e1n ngo\u1ea1i t\u1ec7, ghi:<\/span><\/h3>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 111 (1111), 112 (1121) \u2013 T\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 111 (1112), 112 (1122) \u2013 T\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 4:<\/i><\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p r\u00fat 500 USD t\u1eeb qu\u1ef9 ngo\u1ea1i t\u1ec7 b\u00e1n thu b\u1eb1ng ti\u1ec1n m\u1eb7t. Bi\u1ebft t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf mua ng\u00e2n h\u00e0ng c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nghi\u1ec7p v\u1ee5 ph\u00e1t sinh l\u00e0 22.050 \u0111\/USD, t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n l\u00e0 22.000 \u0111\/USD.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi s\u1ed5:<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1111<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">11.025.000 \u0111 <\/span> <span style=\"font-weight: 400;\">(500 USD x 22.050 \u0111\/USD)<\/span> <span style=\"font-weight: 400;\">\u00a0<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 1112<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">11.000.000 \u0111 (500 USD x 22.000 \u0111\/USD)<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 515<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">25.000 \u0111<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.5 Khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5, chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed b\u1eb1ng ngo\u1ea1i t\u1ec7, n\u1ebfu t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, k\u1ebf to\u00e1n ghi:<\/span><\/h3>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 152, 153, 156, 211, 213\u2026 \u2013 T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 133 (n\u1ebfu c\u00f3) \u2013 T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 111 (1112), 112 (1122) \u2013 T\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 5:<\/i><\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p mua 500 kg v\u1eadt li\u1ec7u gi\u00e1 5 USD\/kg, thu\u1ebf GTGT 10% (ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb) thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ngo\u1ea1i t\u1ec7, t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf 22.100 \u0111\/USD. Bi\u1ebft t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a TK 1122 l\u00e0 22.000 \u0111\/USD.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi s\u1ed5:<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 152<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">55.250.000 \u0111 <\/span> <span style=\"font-weight: 400;\">(500 kg x 5 USD x 22.100 \u0111\/USD)<\/span><\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">5.525.000 \u0111<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 1122<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">60.500.000 \u0111\u00a0<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 515<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">275.000 \u0111<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.6 Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7, n\u1ebfu t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, k\u1ebf to\u00e1n ghi:<\/span><\/h3>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 331, 341\u2026 \u2013 T\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 111 (1112), 112 (1122) \u2013 T\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n TK 111, 112<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 6:<\/i><\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n Z b\u1eb1ng m\u1eb7t ngo\u1ea1i t\u1ec7 200 USD, t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf 22.300 \u0111\/USD. Bi\u1ebft s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 t\u00e0i kho\u1ea3n 331Z: 200 USD x 22.250 \u0111\/USD, s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 t\u00e0i kho\u1ea3n 1112: 1.000 USD x 22.150 \u0111\/USD.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi s\u1ed5:<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 331Z<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">4.450.000 \u0111 <\/span> <span style=\"font-weight: 400;\">(200 USD x 22.250 \u0111\/USD)<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 1112<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span> <span style=\"font-weight: 400;\">4.430.000 \u0111 (200 USD x 22.150 \u0111\/USD)<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 515<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><span style=\"font-weight: 400;\">20.000 \u0111<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.7 Khi thu ti\u1ec1n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7, n\u1ebfu t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n cao h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu, k\u1ebf to\u00e1n ghi:<\/span><\/h3>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 111 (1112), 112 (1122)\u00a0 \u2013 T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 131, 136, 138\u2026 \u2013 T\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n\u00a0<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 7:<\/i><\/b><span style=\"font-weight: 400;\"> Kh\u00e1ch h\u00e0ng T thanh to\u00e1n cho doanh nghi\u1ec7p b\u1eb1ng ti\u1ec1n m\u1eb7t ngo\u1ea1i t\u1ec7 400 USD, t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf 22.300 \u0111\/USD. Bi\u1ebft s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 t\u00e0i kho\u1ea3n 131T: 400 USD x 22.200 \u0111\/USD.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi s\u1ed5:<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1112<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">8.920.000 \u0111 <\/span> <span style=\"font-weight: 400;\">(400 USD x 22.300 \u0111\/USD)<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 131T<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">8.880.000 \u0111 (400 USD x 22.200 \u0111\/USD)<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 515<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">40.000 \u0111<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.8 Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p th\u00ec ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ghi v\u00e0o t\u00e0i kho\u1ea3n 3387 &#8220;Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n&#8221;, k\u1ebf to\u00e1n ghi:<\/span><\/h3>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 111, 112, 131\u2026\u00a0<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (Theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ngay)\u00a0<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu ti\u1ec1n l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong k\u1ef3, k\u1ebf to\u00e1n ghi:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\u00a0<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 8:<\/i><\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty ABC xu\u1ea5t 200 s\u1ea3n ph\u1ea9m A b\u00e1n tr\u1ea3 g\u00f3p cho kh\u00e1ch h\u00e0ng H, gi\u00e1 xu\u1ea5t kho 50.000 \u0111\/s\u1ea3n ph\u1ea9m, gi\u00e1 b\u00e1n tr\u1ea3 ngay 90.000 \u0111\/s\u1ea3n ph\u1ea9m, thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%, gi\u00e1 b\u00e1n tr\u1ea3 g\u00f3p 23.000.000 \u0111 (bao g\u1ed3m 10% thu\u1ebf GTGT). C\u00f4ng ty thu ngay 3.000.000 \u0111 b\u1eb1ng ti\u1ec1n m\u1eb7t, s\u1ed1 c\u00f2n l\u1ea1i thu \u0111\u1ec1u trong 10 th\u00e1ng.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">X\u00e1c \u0111\u1ecbnh doanh thu tr\u00ean h\u00f3a \u0111\u01a1n:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 131 (H)<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">23.000.000 \u0111 <\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 511<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">18.000.000 \u0111\u00a0<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 3331<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">1.800.000 \u0111\u00a0<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 3387<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span><span style=\"font-weight: 400;\">3.200.000 \u0111\u00a0 <\/span><\/span><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(23.000.000 \u2013 18.000.000 \u2013 1.800.000)<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng H:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 111<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><span style=\"font-weight: 400;\">3.000.000 \u0111 <\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 131 (H)<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><span style=\"font-weight: 400;\">3.000.000 \u0111<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ghi t\u0103ng gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 632<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><span style=\"font-weight: 400;\">10.000.000 \u0111 <\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 156<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><span style=\"font-weight: 400;\">10.000.000 \u0111<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed7i th\u00e1ng kh\u00e1ch h\u00e0ng H tr\u1ea3 ti\u1ec1n:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 111<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><span style=\"font-weight: 400;\">2.000.000 \u0111 (20.000.000\/10)<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 131 (H)<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><span style=\"font-weight: 400;\">2.000.000 \u0111<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Cu\u1ed1i th\u00e1ng k\u1ebft chuy\u1ec3n doanh thu t\u00e0i ch\u00ednh theo ti\u1ec1n l\u00e3i tr\u1ea3 g\u00f3p h\u00e0ng th\u00e1ng:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3387<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><span style=\"font-weight: 400;\">320.000 \u0111 (3.200.000\/10) <\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span>515<\/span> <span style=\"font-weight: 400;\">320.000 \u0111<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.9 S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn, k\u1ebf to\u00e1n ghi:<\/span><\/h3>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n\u00a0<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 9:<\/i><\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n K 50.000.000 \u0111 b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng sau khi tr\u1eeb chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng 2% tr\u00ean gi\u00e1 thanh to\u00e1n.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi s\u1ed5:<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 331K<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><span style=\"font-weight: 400;\">50.000.000 \u0111 <\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 515<\/span> <span style=\"font-weight: 400;\">\u00a0 <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span>1.000.000 \u0111\u00a0<\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 112<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><span style=\"font-weight: 400;\"> 49.000.000 \u0111\u00a0<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.10 Khi x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i, k\u1ebf to\u00e1n ghi:<\/span><\/h3>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\u00a0<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 10:<\/i><\/b><span style=\"font-weight: 400;\"> Cu\u1ed1i th\u00e1ng, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u00e3i 3.000.000 \u0111 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi s\u1ed5:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 413<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><span style=\"font-weight: 400;\">3.000.000 \u0111 <\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 515<\/span> <span style=\"font-weight: 400;\"> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span> 3.000.000 \u0111\u00a0<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.11 Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, k\u1ebf to\u00e1n ghi:<\/span><\/h3>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u00a0<\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 11:<\/i><\/b><span style=\"font-weight: 400;\"> Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p k\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh trong n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1p \u00e1n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi s\u1ed5:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 515 <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013 <\/span><\/span> <span style=\"font-weight: 400;\">8.310.000 \u0111 <\/span><\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 TK 911<\/span> <span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u2013<\/span><span style=\"font-weight: 400;\">\u00a0 8.310.000 \u0111<\/span> <\/span><\/p>\n<figure id=\"attachment_31616\" aria-describedby=\"caption-attachment-31616\" style=\"width: 573px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-31616\" src=\"\/wp-content\/uploads\/2021\/09\/Hinh-3-So-do-chu-T-tai-khoan-515-theo-Thong-tu-200.jpg\" alt=\"\" width=\"573\" height=\"1068\" srcset=\"\/wp-content\/uploads\/2021\/09\/Hinh-3-So-do-chu-T-tai-khoan-515-theo-Thong-tu-200.jpg 573w, \/wp-content\/uploads\/2021\/09\/Hinh-3-So-do-chu-T-tai-khoan-515-theo-Thong-tu-200-161x300.jpg 161w, \/wp-content\/uploads\/2021\/09\/Hinh-3-So-do-chu-T-tai-khoan-515-theo-Thong-tu-200-549x1024.jpg 549w\" sizes=\"(max-width: 573px) 100vw, 573px\" \/><figcaption id=\"caption-attachment-31616\" class=\"wp-caption-text\">H\u00ecnh: S\u01a1 \u0111\u1ed3 ch\u1eef T t\u00e0i kho\u1ea3n 515 theo Th\u00f4ng t\u01b0 200.\u00a0 Ngu\u1ed3n: Internet<\/figcaption><\/figure>\n<blockquote><p>\u0110\u1ecdc th\u00eam: <a href=\"https:\/\/amis.misa.vn\/29404\/hach-toan-cho-cong-ty-xay-dung\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n cho c\u00f4ng ty x\u00e2y d\u1ef1ng chi ti\u1ebft<\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>6. L\u01b0u \u00fd cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n khi h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u00a0<\/b><\/span><\/h2>\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: arial, helvetica, sans-serif;\">\u0110\u1ec3 qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ph\u1ee5c v\u1ee5 d\u1ec5 d\u00e0ng cho qu\u00e1 tr\u00ecnh l\u00e0m thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n n\u00ean m\u1edf chi ti\u1ebft t\u00e0i kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh th\u00e0nh nh\u1eefng t\u00e0i kho\u1ea3n con. Ch\u1eb3ng h\u1ea1n: TK 5151 \u2013 L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng; TK 5152 \u2013 L\u00e3i cho vay; TK 5153 \u2013 C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia\u2026\u00a0<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 quy\u1ec1n nh\u1eadn c\u1ed5 t\u1ee9c, l\u1ee3i t\u1ee9c t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n ghi N\u1ee3 TK 138\/C\u00f3 TK 515 ch\u1ee9 kh\u00f4ng \u0111\u1ee3i \u0111\u1ebfn khi nh\u1eadn \u0111\u01b0\u1ee3c c\u1ed5 t\u1ee9c, l\u1ee3i t\u1ee9c t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 m\u1edbi h\u1ea1ch to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ghi gi\u1ea3m gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Khi nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, k\u1ebf to\u00e1n ch\u1ec9 theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu t\u0103ng th\u00eam tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadn, kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 kh\u00f4ng ghi nh\u1eadn t\u0103ng gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1eafp x\u1ebfp, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb c\u1ea9n th\u1eadn, khoa h\u1ecdc; tr\u00e1nh th\u1ea5t tho\u00e1i t\u00e0i li\u1ec7u ho\u1eb7c kh\u00f4ng t\u00ecm th\u1ea5y khi c\u1ea7n \u0111\u1ed1i ch\u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo d\u00f5i th\u01b0\u1eddng xuy\u00ean, t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Bi\u1ebft ki\u1ec3m tra s\u1ed1 li\u1ec7u v\u00e0 li\u00ean k\u1ebft v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 k\u1ebf to\u00e1n kh\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1edbp \u0111\u00fang s\u1ed1 li\u1ec7u, tr\u00e1nh h\u1ea1ch to\u00e1n sai ho\u1eb7c h\u1ea1ch to\u00e1n thi\u1ebfu.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>T\u1ea1m k\u1ebft<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Qua b\u00e0i vi\u1ebft tr\u00eam \u0111\u00e2y MISA AMIS hy v\u1ecdng \u0111\u1ed9c gi\u1ea3 \u0111\u00e3 n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec, t\u00e0i kho\u1ea3n v\u00e0 c\u00e1ch ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. T\u00e0i kho\u1ea3n 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i kho\u1ea3n quan tr\u1ecdng g\u1eafn li\u1ec1n v\u1edbi s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00f3i chung v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00f3i ri\u00eang c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 gi\u00fap k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m th\u1eddi gian khi h\u1ea1ch to\u00e1n v\u00e0 h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c t\u1ed1i \u0111a sai s\u00f3t khi x\u1eed l\u00fd c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a><\/span>\u00a0MISA AMIS \u0111em \u0111\u1ebfn v\u00f4 v\u00e0n t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng \u01b0u vi\u1ec7t cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; <\/span><span style=\"font-weight: 400;\">\u0110\u1ecbnh kho\u1ea3n t\u1ef1 \u0111\u1ed9ng: h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nhanh m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng r\u00fat ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t, chi t\u1ea1m \u1ee9ng, thu ti\u1ec1n kh\u00e1ch h\u00e0ng, tr\u1ea3 ti\u1ec1n nh\u00e0 cung c\u1ea5p, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c&#8230; \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp tr\u01b0\u1edbc\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; <\/span><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh cu\u1ed1i k\u1ef3 theo c\u00e1c c\u1eb7p t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n \u0111\u00e3 thi\u1ebft l\u1eadp<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Cung c\u1ea5p c\u00f4ng c\u1ee5 tr\u1ef1c quan gi\u00fap theo d\u00f5i ti\u1ebfn \u0111\u1ed9, qu\u1ea3n l\u00fd doanh thu, chi ph\u00ed, c\u00f4ng n\u1ee3 v\u00e0 l\u00e3i l\u1ed7 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n, nh\u00f3m h\u1ee3p \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb \u0111a d\u1ea1ng: Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, ph\u00e2n t\u00edch: B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3; T\u1ed5ng h\u1ee3p chi ph\u00ed; B\u1ea3ng t\u1ed5ng h\u1ee3p ph\u00e1t sinh c\u00e1c t\u00e0i kho\u1ea3n; S\u1ed5 c\u00e1i; S\u1ed5 nh\u1eadt k\u00fd chung\u2026 v\u00e0 cho ph\u00e9p K\u1ebf to\u00e1n t\u00f9y ch\u1ec9nh m\u1eabu b\u00e1o c\u00e1o theo nhu c\u1ea7u qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Tham kh\u1ea3o ngay b\u1ea3n <\/span><\/i><span style=\"color: #0000ff;\"><i>demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/i><\/span><i><span style=\"font-weight: 400;\"> d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3 h\u01a1n!<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\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.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.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<p style=\"text-align: center;\"><a rel=\"nofollow\" class=\"shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s_pd=amis-ke-toan-Blog?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=doanh-thu-hoat-dong-tai-chinh-la-gi&amp;term=act_contentexe\">\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            <\/a><\/p><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_26498\" class=\"pvc_stats total_only  \" data-element-id=\"26498\" 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\" 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