{"id":28651,"date":"2021-10-29T15:43:10","date_gmt":"2021-10-29T08:43:10","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=28651"},"modified":"2023-07-12T17:15:14","modified_gmt":"2023-07-12T10:15:14","slug":"chi-phi-tai-chinh-la-gi","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/28651\/chi-phi-tai-chinh-la-gi\/","title":{"rendered":"Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec? C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed \u00edt ph\u00e1t sinh h\u01a1n trong c\u00e1c nghi\u1ec7p v\u1ee5 giao d\u1ecbch h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p, nh\u01b0ng kh\u00f4ng v\u00ec th\u1ebf m\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh tr\u1edf n\u00ean k\u00e9m quan tr\u1ecdng. B\u00e0i vi\u1ebft n\u00e0y ch\u00fang ta s\u1ebd c\u00f9ng t\u00ecm hi\u1ec3u 1 c\u00e1ch chi ti\u1ebft chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec v\u00e0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf c\u1ea7n l\u01b0u \u00fd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh qua t\u00e0i kho\u1ea3n n\u00e0y.\u00a0<\/span><\/p>\n<figure id=\"attachment_28655\" aria-describedby=\"caption-attachment-28655\" style=\"width: 1010px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-28655\" src=\"\/wp-content\/uploads\/2021\/10\/hi\u0300nh-1-17.jpg\" alt=\"\" width=\"1010\" height=\"671\" srcset=\"\/wp-content\/uploads\/2021\/10\/hi\u0300nh-1-17.jpg 1010w, \/wp-content\/uploads\/2021\/10\/hi\u0300nh-1-17-300x199.jpg 300w, \/wp-content\/uploads\/2021\/10\/hi\u0300nh-1-17-768x510.jpg 768w\" sizes=\"(max-width: 1010px) 100vw, 1010px\" \/><figcaption id=\"caption-attachment-28655\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 1: Chi ph\u00ed t\u00e0i ch\u00ednh: H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 nh\u1eefng \u0111i\u1ec3m l\u01b0u \u00fd<\/span><\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh bao g\u1ed3m:<\/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;\">C\u00e1c kho\u1ea3n chi ph\u00ed ho\u1eb7c c\u00e1c kho\u1ea3n l\u1ed7 li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed \u0111i vay v\u1ed1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u1ed7 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed giao d\u1ecbch b\u00e1n ch\u1ee9ng kho\u00e1n;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kho\u1ea3n l\u1ed7 ph\u00e1t sinh khi b\u00e1n ngo\u1ea1i t\u1ec7;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i&#8230;<\/span><i><span style=\"font-weight: 400;\">\u00a0<\/span><\/i><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh qua t\u00e0i kho\u1ea3n 635.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(Theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/26177\/tai-khoan-635\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 635<\/span><\/a><\/span><span style=\"font-weight: 400;\"> l\u00e0 t\u00e0i kho\u1ea3n chi ph\u00ed tu\u00e2n theo <\/span><i><span style=\"font-weight: 400;\">\u201c\u0110i\u1ec1u 82: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed\u201d<\/span><\/i><span style=\"font-weight: 400;\"> th\u00f4ng t\u01b0 200\/2014\/TT-BTC: Chi ph\u00ed l\u00e0 nh\u1eefng kho\u1ea3n l\u00e0m gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf, \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh ho\u1eb7c khi c\u00f3 kh\u1ea3 n\u0103ng t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh trong t\u01b0\u01a1ng lai kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a.<\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/b><\/span><\/h2>\n<h3 style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>2.1 K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 635<\/em><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u00ean N\u1ee3<\/b><\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u00ean C\u00f3<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; Chi ph\u00ed l\u00e3i ti\u1ec1n vay, l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, l\u00e3i thu\u00ea t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; L\u1ed7 b\u00e1n ngo\u1ea1i t\u1ec7;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; Chi\u1ebft kh\u1ea5u thanh to\u00e1n cho ng\u01b0\u1eddi mua;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; C\u00e1c kho\u1ea3n l\u1ed7 do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3; L\u1ed7 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;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; C\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">*T\u00e0i kho\u1ea3n 635 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>2.2 Tr\u00ecnh t\u1ef1 h\u1ea1ch to\u00e1n 1 s\u1ed1 nghi\u1ec7p v\u1ee5 ch\u1ee7 y\u1ebfu<\/em><\/span><\/h3>\n<figure id=\"attachment_28656\" aria-describedby=\"caption-attachment-28656\" style=\"width: 1378px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-28656\" src=\"\/wp-content\/uploads\/2021\/10\/hi\u0300nh-2-14.jpg\" alt=\"\" width=\"1378\" height=\"1422\" srcset=\"\/wp-content\/uploads\/2021\/10\/hi\u0300nh-2-14.jpg 1378w, \/wp-content\/uploads\/2021\/10\/hi\u0300nh-2-14-291x300.jpg 291w, \/wp-content\/uploads\/2021\/10\/hi\u0300nh-2-14-992x1024.jpg 992w, \/wp-content\/uploads\/2021\/10\/hi\u0300nh-2-14-768x793.jpg 768w\" sizes=\"(max-width: 1378px) 100vw, 1378px\" \/><figcaption id=\"caption-attachment-28656\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 2: S\u01a1 \u0111\u1ed3 h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 635<\/span><\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh c\u00f3 kh\u00e1 nhi\u1ec1u <\/span><i><span style=\"font-weight: 400;\">\u201cg\u00f3c khu\u1ea5t\u201d<\/span><\/i><span style=\"font-weight: 400;\"> nh\u01b0: v\u1ed1n h\u00f3a chi ph\u00ed vay, chi ph\u00ed ph\u00e1t sinh \u0111\u1ec3 vay v\u1ed1n, chi ph\u00ed d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 kinh doanh hay chi ph\u00ed ph\u00e1t sinh khi ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1eddng,\u2026<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">21 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan \u0111\u1ebfn TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn m\u1ed9t c\u00e1ch chi ti\u1ebft t\u1ea1i <\/span><i><span style=\"font-weight: 400;\">\u0111i\u1ec1u 90 th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/i><span style=\"font-weight: 400;\"> =&gt; Xem chi ti\u1ebft <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/26177\/tai-khoan-635\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">t\u1ea1i \u0111\u00e2y<\/span><\/a><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1edfi v\u1eady, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd ch\u1ec9 \u0111\u1ec1 c\u1eadp v\u00e0 minh h\u1ecda m\u1ed9t v\u00e0i tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 xu\u1ea5t hi\u1ec7n th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u1ea7n l\u01b0u \u00fd khi ghi nh\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>3.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ph\u1ea3i thanh to\u00e1n \u0111\u1ecbnh k\u1ef3, tr\u1ea3 tr\u01b0\u1edbc, tr\u1ea3 sau l\u00e3i ti\u1ec1n vay, l\u00e3i tr\u00e1i phi\u1ebfu cho b\u00ean cho vay<\/em><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 82 th\u00f4ng t\u01b0 200\/2014\/TT-BTC: <\/span><span style=\"font-weight: 400;\">\u201c<\/span><i><span style=\"font-weight: 400;\">Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed ngay c\u1ea3 khi ch\u01b0a \u0111\u1ebfn k\u1ef3 h\u1ea1n thanh to\u00e1n nh\u01b0ng c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh nh\u1eb1m \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00e0 b\u1ea3o to\u00e0n v\u1ed1n. Chi ph\u00ed v\u00e0 kho\u1ea3n doanh thu do n\u00f3 t\u1ea1o ra ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Tuy nhi\u00ean trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 xung \u0111\u1ed9t v\u1edbi nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng trong k\u1ebf to\u00e1n, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh giao d\u1ecbch m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00fd.\u201d<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea3o to\u00e0n nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00e0 b\u1ea3o to\u00e0n v\u1ed1n th\u00ec k\u1ec3 c\u1ea3 ch\u01b0a \u0111\u1ebfn k\u1ef3 thanh to\u00e1n l\u00e3i vay, k\u1ebf to\u00e1n c\u0169ng c\u1ea7n th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 trong k\u1ef3. K\u1ebf to\u00e1n c\u0169ng c\u1ea7n l\u01b0u \u00fd, chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 l\u00e0 m\u1ed9t trong c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf. Xem th\u00eam chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft: <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/26520\/cac-khoan-chi-phi-bi-khong-che\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf n\u0103m 2021<\/span><\/a><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5:<\/i><\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p A c\u00f3 c\u00e1c kho\u1ea3n vay nh\u01b0 sau:<\/span><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 t\u1ea1i\u00a0<\/b><b>Doanh nghi\u1ec7p A<\/b><\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>H\u1ea1ch to\u00e1n l\u00e3i vay<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. Tr\u1ea3 l\u00e3i \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng<\/b><\/span><\/p>\n<\/td>\n<td style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i B 100 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n NVL cho nh\u00e0 cung c\u1ea5p.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; Th\u1eddi h\u1ea1n vay: 4 th\u00e1ng<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; L\u00e3i su\u1ea5t: 12%\/n\u0103m<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; Th\u1eddi h\u1ea1n tr\u1ea3 l\u00e3i: 25 h\u00e0ng th\u00e1ng<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; Th\u1eddi h\u1ea1n tr\u1ea3 g\u1ed1c vay: tr\u1ea3 1 l\u1ea7n khi h\u1ebft th\u1eddi h\u1ea1n vay<\/span><\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">H\u00e0ng th\u00e1ng v\u00e0o ng\u00e0y 25 tr\u1ea3 l\u00e3i k\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">N\u1ee3 TK 635: 1.000.000 VN\u0110<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 C\u00f3 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/24002\/tai-khoan-112\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">TK 112<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\">: 1.000.000 VN\u0110<\/span><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. Tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u1edbi th\u00f4ng tin nh\u01b0 sau:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; S\u1ed1 l\u01b0\u1ee3ng: 100.000 <\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; M\u1ec7nh gi\u00e1: 10.000\/tr\u00e1i phi\u1ebfu<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; L\u00e3i su\u1ea5t: 10%\/n\u0103m<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; K\u1ef3 h\u1ea1n tr\u1ea3 l\u00e3i: Theo qu\u00fd, tr\u1ea3 v\u00e0o ng\u00e0y 5 th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; K\u1ef3 h\u1ea1n tr\u00e1i phi\u1ebfu: 2 n\u0103m g\u1ed1c vay tr\u1ea3 khi h\u1ebft k\u1ef3 h\u1ea1n<\/span><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; H\u00e0ng qu\u00fd, ng\u00e0y 5 th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd k\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">N\u1ee3 TK 242: 25.000.000 VN\u0110<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 C\u00f3 TK 3335: 2.500.000 VN\u0110 (10% thu\u1ebf TNCN)<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 C\u00f3 TK 111\/112: 22.500.000 VN\u0110<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; H\u00e0ng th\u00e1ng trong qu\u00fd k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">N\u1ee3 TK 635: 8.333.333 VN\u0110<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 C\u00f3 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/24041\/tai-khoan-242\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">TK 242<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\">: 8.333.333 VN\u0110<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. Tr\u1ea3 l\u00e3i sau<\/b><\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00e1ng 4 th\u1ebf ch\u1ea5p s\u1ed5 ti\u1ebft ki\u1ec7m 10 t\u1ef7 \u0111\u1ed3ng k\u1ef3 h\u1ea1n 6 th\u00e1ng, l\u00e3i su\u1ea5t 6%\/ n\u0103m, th\u1eddi \u0111i\u1ec3m m\u1edf s\u1ed5 th\u00e1ng 1 \u0111\u1ec3 mua TSC\u0110.\u00a0<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng C cho vay v\u1edbi th\u00f4ng tin nh\u01b0 sau:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; S\u1ed1 ti\u1ec1n vay \u0111\u01b0\u1ee3c: 10 t\u1ef7 \u0111\u1ed3ng<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; K\u1ef3 h\u1ea1n: 3 th\u00e1ng \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n s\u1ed5 ti\u1ebft ki\u1ec7m hi\u1ec7n h\u00e0nh;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; L\u00e3i su\u1ea5t: 8%\/n\u0103m<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; Th\u1eddi h\u1ea1n tr\u1ea3: G\u1ed1c v\u00e0 l\u00e3i tr\u1ea3 1 l\u1ea7n khi \u0111\u1ebfn h\u1ea1n<\/span><\/span><\/td>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; H\u00e0ng th\u00e1ng k\u1ebf to\u00e1n tr\u00edch tr\u01b0\u1edbc l\u00e3i vay ph\u1ea3i tr\u1ea3:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">N\u1ee3 TK 635: 66.666.667 VN\u0110<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 C\u00f3 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/23647\/tai-khoan-335\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">TK 335<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\">: 66.666.667 VN\u0110<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; H\u1ebft th\u1eddi h\u1ea1n vay k\u1ebf to\u00e1n ghi nh\u1eadn s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">N\u1ee3 TK 335: 200.000.000 VN\u0110 (L\u00e3i vay 3 th\u00e1ng)<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 C\u00f3 TK 111\/112\/3341: 200.000.000 VN\u0110<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>3.2 Chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n ngo\u1ea1i t\u1ec7<\/em><\/span><\/h3>\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;\">Mua b\u00e1n ngo\u1ea1i t\u1ec7 s\u1ebd th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra trong c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i v\u00e0 ph\u00e1t sinh c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 nh\u01b0 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3. Khi thanh to\u00e1n v\u00e0 nh\u1eadn ti\u1ec1n thanh to\u00e1n s\u1ef1 kh\u00e1c nhau gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 v\u00e0 t\u1ef7 gi\u00e1 th\u1ef1c hi\u1ec7n s\u1ebd t\u1ea1o n\u00ean c\u00e1c kho\u1ea3n l\u1ed7 t\u1ef7 gi\u00e1. L\u1ed7 t\u1ef7 gi\u00e1 th\u1ef1c hi\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c ghi th\u1eb3ng tr\u1ef1c ti\u1ebfp v\u00e0o TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><i>&gt;&gt;&gt; Xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft v\u1ec1 \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u1ea1i:<\/i><\/strong><\/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;\"><strong><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/26800\/danh-gia-chenh-lenh-ty-gia-cuoi-nam\/\" target=\"_blank\" rel=\"noopener\"><i>\u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n<\/i><\/a><\/span><\/span><\/strong><\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/27244\/ke-toan-chenh-lech-ty-gia-hoi-doai\/\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\"><strong><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3<\/span><\/span><\/strong><\/span><\/i><\/a><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Theo <\/span><\/i><i><span style=\"font-weight: 400;\">quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 102 th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/span><\/i><span style=\"font-weight: 400;\">khi thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 s\u1ebd ghi nh\u1eadn theo t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n. Khi thu \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n ngo\u1ea1i t\u1ec7 l\u00e0m gi\u1ea3m ph\u1ea3i thu kh\u00e1ch h\u00e0ng c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 k\u1ebf to\u00e1n ghi nh\u1eadn theo t\u1ef7 gi\u00e1 b\u00e1n mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">V\u1eady doanh nghi\u1ec7p s\u1ebd c\u00f3 l\u1ed7 t\u1ef7 gi\u00e1 th\u1ef1c hi\u1ec7n khi t\u1ef7 gi\u00e1 thanh to\u00e1n cao h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 nh\u1eadn ti\u1ec1n th\u1ea5p h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 ph\u1ea3i thu t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><b><\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-28659\" src=\"\/wp-content\/uploads\/2021\/10\/TK331.jpg\" alt=\"\" width=\"601\" height=\"186\" srcset=\"\/wp-content\/uploads\/2021\/10\/TK331.jpg 601w, \/wp-content\/uploads\/2021\/10\/TK331-300x93.jpg 300w\" sizes=\"(max-width: 601px) 100vw, 601px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-28658\" src=\"\/wp-content\/uploads\/2021\/10\/TK131.jpg\" alt=\"\" width=\"602\" height=\"165\" srcset=\"\/wp-content\/uploads\/2021\/10\/TK131.jpg 602w, \/wp-content\/uploads\/2021\/10\/TK131-300x82.jpg 300w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/><\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>3.3 K\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng kho\u00e1n kinh doanh hay c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u1ec1u thu\u1ed9c t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p v\u00e0 n\u1eb1m tr\u00ean ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o <\/span><i><span style=\"font-weight: 400;\">\u201c<\/span><\/i><i><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i;\u2026\u201d<\/span><\/i> <i><span style=\"font-weight: 400;\">theo quy \u0111\u1ecbnh <\/span><\/i><i><span style=\"font-weight: 400;\">\u0111i\u1ec1u 102 th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/i><span style=\"font-weight: 400;\"> v\u00e0 nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5:<\/i><\/b><span style=\"font-weight: 400;\"> Ch\u1ee9ng kho\u00e1n kinh doanh <\/span><i><span style=\"font-weight: 400;\">theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/i><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TK 121 \u2013 Ch\u1ee9ng kho\u00e1n kinh doanh th\u00ec:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Ch\u1ee9ng kho\u00e1n kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n theo gi\u00e1 g\u1ed1c bao g\u1ed3m gi\u00e1 mua + c\u00e1c chi ph\u00ed mua (n\u1ebfu c\u00f3). Th\u00eam v\u00e0o \u0111\u00f3, cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n n\u1ebfu gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh b\u1ecb gi\u1ea3m xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u1eb3ng h\u1ea1n Doanh nghi\u1ec7p A mua 1.000 c\u1ed5 phi\u1ebfu X v\u1edbi gi\u00e1 17.000\/c\u1ed5 phi\u1ebfu v\u1eady gi\u00e1 g\u1ed1c \u0111ang ghi nh\u1eadn t\u1ea1i TK121 \u2013 Ch\u1ee9ng kho\u00e1n kinh doanh l\u00e0 : 17 tri\u1ec7u \u0111\u1ed3ng. Cu\u1ed1i k\u1ef3 th\u1eddi \u0111i\u1ec3m l\u00e0m b\u00e1o c\u00e1o k\u1ebf to\u00e1n ki\u1ec3m tra l\u1ea1i gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu D tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n l\u00e0 16.000\/c\u1ed5 phi\u1ebfu th\u00ec l\u00fac n\u00e0y gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n kinh doanh ch\u1ec9 c\u00f2n 16 tri\u1ec7u \u0111\u1ed3ng. K\u1ebf to\u00e1n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ghi nh\u1eadn:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u1ee3 TK 635 \u2013 chi ph\u00ed t\u00e0i ch\u00ednh: 1.000.000 VN\u0110<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u00a0C\u00f3 TK 2291 \u2013 D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh: 1.000.000 VN\u0110<\/span><\/i><b><\/b><\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>3.4 V\u1ed1n h\u00f3a chi ph\u00ed \u0111i vay<\/em><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi chi ph\u00ed l\u00e3i vay c\u1ee7a kho\u1ea3n vay d\u00e0nh cho x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang s\u1ebd kh\u00f4ng ghi v\u00e0o TK 635 <\/span><i><span style=\"font-weight: 400;\">(Chi ph\u00ed l\u00e3i vay)<\/span><\/i><span style=\"font-weight: 400;\"> m\u00e0 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n h\u00f3a v\u00e0o t\u00e0i s\u1ea3n v\u00e0 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 <\/span><b>\u201cV\u1ed1n h\u00f3a chi ph\u00ed \u0111i vay\u201d<\/b><span style=\"font-weight: 400;\">. \u0110\u1ec3 c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 th\u00eam v\u1ec1 v\u1ed1n h\u00f3a chi ph\u00ed \u0111i vay k\u1ebf to\u00e1n c\u1ea7n tham kh\u1ea3o th\u00eam t\u1ea1i <\/span><i><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c s\u1ed1 16 \u201cChi ph\u00ed \u0111i vay\u201d \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 161\/2017\/TT-BTC.<\/span><\/i><\/span><\/p>\n<figure id=\"attachment_28657\" aria-describedby=\"caption-attachment-28657\" style=\"width: 2000px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-28657\" src=\"\/wp-content\/uploads\/2021\/10\/hi\u0300nh-3-11.jpg\" alt=\"\" width=\"2000\" height=\"1600\" srcset=\"\/wp-content\/uploads\/2021\/10\/hi\u0300nh-3-11.jpg 2000w, \/wp-content\/uploads\/2021\/10\/hi\u0300nh-3-11-300x240.jpg 300w, \/wp-content\/uploads\/2021\/10\/hi\u0300nh-3-11-1024x819.jpg 1024w, \/wp-content\/uploads\/2021\/10\/hi\u0300nh-3-11-768x614.jpg 768w, \/wp-content\/uploads\/2021\/10\/hi\u0300nh-3-11-1536x1229.jpg 1536w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><figcaption id=\"caption-attachment-28657\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 3: V\u1ed1n h\u00f3a chi ph\u00ed \u0111i vay<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u00a0\u0110\u01a1n v\u1ecb ph\u1ea3i x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n cho hai tr\u01b0\u1eddng h\u1ee3p:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u00a0(1) Kho\u1ea3n vay v\u1ed1n ri\u00eang bi\u1ec7t s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t m\u1ed9t t\u00e0i s\u1ea3n d\u1edf dang\u00a0<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">v\u00e0 (2) C\u00e1c kho\u1ea3n v\u1ed1n vay chung trong \u0111\u00f3 c\u00f3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t m\u1ed9t t\u00e0i s\u1ea3n d\u1edf dang.\u00a0<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh do \u0111\u1ea7u t\u01b0 t\u1ea1m th\u1eddi c\u00e1c kho\u1ea3n vay ri\u00eang bi\u1ec7t trong khi ch\u1edd s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n d\u1edf dang th\u00ec ph\u1ea3i ghi gi\u1ea3m tr\u1eeb (-) v\u00e0o chi ph\u00ed \u0111i vay ph\u00e1t sinh khi v\u1ed1n ho\u00e1.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>&#8211; V\u1ed1n ho\u00e1 chi ph\u00ed \u0111i vay \u0111\u1ed1i v\u1edbi kho\u1ea3n v\u1ed1n vay ri\u00eang bi\u1ec7t:<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 cho m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed \u0111i vay th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a kho\u1ea3n vay ri\u00eang bi\u1ec7t<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211;<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1m th\u1eddi c\u1ee7a c\u00e1c kho\u1ea3n vay \u0111\u00f3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>&#8211; V\u1ed1n ho\u00e1 chi ph\u00ed \u0111i vay \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n v\u1ed1n vay chung:\u00a0<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 cho m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n (1)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed lu\u1ef9 k\u1ebf b\u00ecnh qu\u00e2n gia quy\u1ec1n ph\u00e1t sinh cho \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang cho \u0111\u1ebfn cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n (2)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">x<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 (%) (3)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed lu\u1ef9 k\u1ebf b\u00ecnh qu\u00e2n gia quy\u1ec1n (2)<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u2211<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed cho t\u1eebng t\u00e0i s\u1ea3n (4)<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">x<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 th\u00e1ng chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 k\u1ebf to\u00e1n (5)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 th\u00e1ng ph\u00e1t sinh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n (6)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 (%) (3)<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i vay th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c kho\u1ea3n vay ph\u00e1t sinh trong k\u1ef3 (7)<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">x 100%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 d\u01b0 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u00e1c kho\u1ea3n vay g\u1ed1c (8)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 d\u01b0 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u00e1c kho\u1ea3n vay g\u1ed1c (8)<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u2211<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 d\u01b0 c\u1ee7a t\u1eebng kho\u1ea3n vay g\u1ed1c (9)<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">x<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 th\u00e1ng m\u00e0 t\u1eebng kho\u1ea3n vay ph\u00e1t sinh trong k\u1ef3 k\u1ebf to\u00e1n (5)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 th\u00e1ng ph\u00e1t sinh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n (6)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u201c1.5. N\u1ebfu c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i c\u1ee7a nh\u1eefng kho\u1ea3n vay b\u1eb1ng ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i chi ph\u00ed \u0111i vay b\u1eb1ng c\u00e1ch ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i theo m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p cho ph\u00f9 h\u1ee3p (ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng). Tuy nhi\u00ean doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 l\u1ef1a ch\u1ecdn trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">1.6. Vi\u1ec7c v\u1ed1n ho\u00e1 chi ph\u00ed \u0111i vay s\u1ebd \u0111\u01b0\u1ee3c t\u1ea1m ng\u1eebng l\u1ea1i trong c\u00e1c giai \u0111o\u1ea1n m\u00e0 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang b\u1ecb gi\u00e1n \u0111o\u1ea1n, tr\u1eeb khi s\u1ef1 gi\u00e1n \u0111o\u1ea1n \u0111\u00f3 l\u00e0 c\u1ea7n thi\u1ebft.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">1.7. Vi\u1ec7c v\u1ed1n ho\u00e1 chi ph\u00ed \u0111i vay s\u1ebd ch\u1ea5m d\u1ee9t khi c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u1ea7n thi\u1ebft cho vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u01b0a t\u00e0i s\u1ea3n d\u1edf dang v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh.Chi ph\u00ed \u0111i vay ph\u00e1t sinh sau \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 khi ph\u00e1t sinh.\u201d<\/span><\/i><\/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;\"> Doanh nghi\u1ec7p vay 30 t\u1ef7, l\u00e3i su\u1ea5t 12%\/n\u0103m d\u00f9ng cho \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n A, B v\u00e0 b\u1ed5 sung v\u1ed1n kinh doanh. T\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n n\u0103m N nh\u01b0 sau (\u0110VT: tr\u0111)<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i s\u1ea3n A gi\u1ea3i ng\u00e2n cu\u1ed1i c\u00e1c qu\u00fd: 1.000, 2.000, 3.000, 4.000<\/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;\">Chi ph\u00ed l\u0169y k\u1ebf b\u00ecnh qu\u00e2n = <\/span><span style=\"font-weight: 400;\">1000*9+2000*6+3000*3+4000*0<\/span><span style=\"font-weight: 400;\">12<\/span><span style=\"font-weight: 400;\">=2.500<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e3i vay v\u1ed1n h\u00f3a cho T\u00e0i s\u1ea3n A = 2.500*12%=300<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i s\u1ea3n B gi\u1ea3i ng\u00e2n cu\u1ed1i qu\u00fd: 3.000, 2.000, 4.000, 1.000<\/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;\">Chi ph\u00ed l\u0169y k\u1ebf b\u00ecnh qu\u00e2n = <\/span><span style=\"font-weight: 400;\">3000*9+2000*6+4000*3+1000*0<\/span><span style=\"font-weight: 400;\">12<\/span><span style=\"font-weight: 400;\">=4.250<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e3i vay v\u1ed1n h\u00f3a cho TS B = 4.250 *12%=510<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1ed1n c\u00f2n l\u1ea1i d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.\u00a0<\/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;\">L\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh = 3.600-300-510=2.790<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 2:\u00a0 <\/i><\/b><span style=\"font-weight: 400;\">C\u00f4ng ty HL ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f4ng ty \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t. T\u1ed5ng m\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh ng\u00e0y 1\/1\/N lo\u1ea1i k\u00ec h\u1ea1n 48 th\u00e1ng l\u00e0 100 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 thu b\u1eb1ng TGNH. L\u00e3i su\u1ea5t danh ngh\u0129a tr\u00e1i phi\u1ebfu: 10%\/n\u0103m.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Do l\u00e3i su\u1ea5t ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng cao h\u01a1n l\u00e3i su\u1ea5t danh ngh\u0129a n\u00ean c\u00f4ng ty x\u00e1c \u0111\u1ecbnh s\u1ed1 chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu khi ph\u00e1t h\u00e0nh l\u00e0 4% m\u1ec7nh gi\u00e1. Ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eebng n\u0103m v\u00e0o cu\u1ed1i n\u0103m b\u1eb1ng TGNH. Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng. C\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u thi c\u00f4ng t\u1eeb 1\/1\/N. Gi\u00e1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu = 100 t\u1ef7 * 96% = 96 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu = 100 t\u1ef7 * 4% = 4 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi: <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 112 \u00a0 96 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 34312 \u2013 Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu: \u00a0 4 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 34311 \u2013 M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu: \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 100 t\u1ef7<\/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;\">T\u00ednh \u0111\u1ebfn 31\/12\/N, t\u1ed5ng gi\u00e1 thanh to\u00e1n cho nh\u00e0 th\u1ea7u ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 60 t\u1ef7, thu\u1ebf GTGT l\u00e0 10%, chi b\u1eb1ng TGNH.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi: <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 2412- X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang: 60 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 6 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 112\u00a0 \u00a0 \u00a0 \u00a0 66 t\u1ef7\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00ednh \u0111\u1ebfn 31\/12\/N t\u00e0i s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n d\u1edf dang n\u00ean chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a. \u0110\u00e2y l\u00e0 kho\u1ea3n vay ri\u00eang n\u00ean chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a cho n\u0103m N.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 cu\u1ed1i n\u0103m = 100 t\u1ef7 * 10%=10 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu khi ph\u00e1t h\u00e0nh ph\u00e2n b\u1ed5 4 n\u0103m = 4 t\u1ef7 \/4= 1 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi: <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 2412 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang: \u00a0 11t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 112: 10 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 34312: 1 t\u1ef7<\/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;\">S\u1ed1 ti\u1ec1n huy \u0111\u1ed9ng t\u1ea1m th\u1eddi ch\u01b0a s\u1eed d\u1ee5ng 30 t\u1ef7 doanh nghi\u1ec7p g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, thu l\u00e3i n\u0103m N l\u00e0 2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi: <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 1281 \u2013 Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n\u00a0 \u00a0 30 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 112 \u00a0 \u00a0 \u00a0 30 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e3i thu \u0111\u01b0\u1ee3c l\u00e0 thu nh\u1eadp t\u1ea1m th\u1eddi, ghi gi\u1ea3m chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 112 \u00a0 2 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 2412 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang:\u00a0 2 t\u1ef7<\/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;\">Trong n\u0103m N, c\u00f3 1 th\u00e1ng c\u00f4ng tr\u00ecnh ph\u1ea3i ng\u1eebng thi c\u00f4ng ngo\u00e0i k\u1ebf ho\u1ea1ch do tranh ch\u1ea5p v\u1ec1 gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng thi c\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5ng chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a trong n\u0103m N = 11 t\u1ef7 &#8211; 2t\u1ef7 = 9 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111i vay trong th\u00e1ng ng\u1eebng thi c\u00f4ng ngo\u00e0i k\u1ebf ho\u1ea1ch = <\/span><span style=\"font-weight: 400;\">9 t\u1ef7<\/span><span style=\"font-weight: 400;\">12 t\u1ef7<\/span><span style=\"font-weight: 400;\">*1=0,75 t\u1ef7<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n ghi:\u00a0 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 635 \u2013 Chi ph\u00ed l\u00e3i vay: 0.75 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 TK 2412 \u2013 XDCB d\u1edf dang: \u00a0 0.75 t\u1ef7<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n c\u0169ng c\u1ea7n ch\u00fa \u00fd trong h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00e1nh g\u1eb7p ph\u1ea3i 1 s\u1ed1 sai s\u00f3t nh\u01b0: kh\u00f4ng ti\u1ebfn h\u00e0nh tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng hay ho\u1eb7c kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n cu\u1ed1i k\u1ef3 \u0111\u1ec3 ho\u00e0n nh\u1eadp hay tr\u00edch th\u00eam; nh\u1ea7m l\u1eabn khi h\u1ea1ch to\u00e1n l\u00e3i vay \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 m\u00e0 kh\u00f4ng v\u1ed1n h\u00f3a ho\u1eb7c h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay sau khi \u0111\u00e3 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng v\u00e0o v\u1ed1n h\u00f3a l\u00e0m t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; qu\u00ean kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3,\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">MISA AMIS hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u1eefu \u00edch v\u00e0 ph\u1ee5c v\u1ee5 t\u1ed1t c\u00f4ng vi\u1ec7c c\u1ee7a c\u00e1c b\u1ea1n. Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed t\u00e0i ch\u00ednh ch\u1ec9 l\u00e0 m\u1ed9t trong s\u1ed1 \u00edt c\u00e1c lo\u1ea1i chi ph\u00ed m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i quan t\u00e2m. V\u1eady v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c l\u1edbn, ph\u1ea3i theo d\u00f5i v\u00e0 ghi nh\u1eadn nhi\u1ec1u lo\u1ea1i chi ph\u00ed kh\u00e1c nhau, ch\u01b0a k\u1ec3 c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 khi c\u00f2n l\u1edbn v\u00e0 ph\u1ee9c t\u1ea1p th\u00ec k\u1ebf to\u00e1n l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c t\u00ednh ch\u00ednh x\u00e1c? \u0110\u00f3 l\u00e0 l\u00fd do v\u00ec sao ph\u1ea7n l\u1edbn c\u00e1c doanh nghi\u1ec7p, k\u1ebf to\u00e1n doanh nghi\u1ec7p hi\u1ec7n nay \u0111\u1ec1u s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n h\u1ed7 tr\u1ee3 nh\u01b0 <strong><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/dang-ky-tu-van\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=chi-phi-tai-chinh-la-gi\" target=\"_blank\" rel=\"noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a><\/span><\/span><\/strong>. \u0110i\u1ec3m \u0111\u1eb7c bi\u1ec7t c\u1ee7a ph\u1ea7n m\u1ec1m AMIS k\u1ebf to\u00e1n l\u00e0 c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u, h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh. B\u00ean c\u1ea1nh \u0111\u00f3, ph\u1ea7n m\u1ec1m c\u00f2n c\u00f3 t\u00ednh n\u0103ng c\u1ea3nh b\u00e1o th\u00f4ng minh, gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n. Ngo\u00e0i ra, ph\u1ea7n m\u1ec1m c\u00f2n nhi\u1ec1u \u0111i\u1ec3m \u01b0u vi\u1ec7t nh\u01b0:<\/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;\">Xem b\u00e1o c\u00e1o \u0111i\u1ec1u h\u00e0nh m\u1ecdi l\u00fac m\u1ecdi n\u01a1i: Gi\u00e1m \u0111\u1ed1c, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ngay tr\u00ean di \u0111\u1ed9ng, k\u1ecbp th\u1eddi ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebft n\u1ed1i th\u00f4ng minh:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebft n\u1ed1i ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed: K\u1ebft n\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng \u0111\u1ec3 chuy\u1ec3n ti\u1ec1n, \u0111\u1ed1i chi\u1ebfu s\u1ed5 ph\u1ee5, n\u1eafm b\u1eaft s\u1ed1 d\u01b0 theo th\u1eddi gian th\u1ef1c gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, c\u00f4ng s\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebft n\u1ed1i v\u1edbi C\u01a1 quan Thu\u1ebf: Cho ph\u00e9p k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 n\u1ed9p thu\u1ebf thu\u1ebf \u0111i\u1ec7n t\u1eed ngay tr\u00ean ph\u1ea7n m\u1ec1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebft n\u1ed1i v\u1edbi h\u01a1n 100 \u0111\u1ed1i t\u00e1c: K\u1ebft n\u1ed1i v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd s\u1ed1, b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1, email, sms,\u2026 gi\u1ea3m thi\u1ec3u nh\u1eadp li\u1ec7u ch\u1ed3ng ch\u00e9o, sai l\u1ec7ch d\u1eef li\u1ec7u.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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\u1ea7y \u0111\u1ee7 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb: H\u00e0ng tr\u0103m b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo m\u1eabu ho\u1eb7c t\u1ef1 thi\u1ebft k\u1ebf ch\u1ec9nh s\u1eeda, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o: T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c 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;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed7 tr\u1ee3 ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7: G\u1ee3i \u00fd th\u00f4ng tin KH\/ NCC d\u1ef1a tr\u00ean MST gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian nh\u1eadp li\u1ec7u. C\u1ea3nh b\u00e1o NCC ng\u01b0ng ho\u1ea1t \u0111\u1ed9ng tr\u00e1nh r\u1ee7i ro v\u1ec1 ho\u00e1 \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Nhanh tay \u0111\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m mi\u1ec5n ph\u00ed ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/register\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=chi-phi-tai-chinh-la-gi\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/span>.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/dang-ky-tu-van\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=chi-phi-tai-chinh-la-gi\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-20344\" src=\"\/wp-content\/uploads\/2021\/02\/CTA_nhantuvan-300x92-1.png\" alt=\"CTA nh\u1eadn t\u01b0 v\u1ea5n\" width=\"300\" height=\"92\" \/><\/a><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>T\u00e1c gi\u1ea3: Linh Ph\u1ea1m<\/em><\/span><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_28651\" class=\"pvc_stats total_only  \" data-element-id=\"28651\" 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>Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed \u00edt ph\u00e1t sinh h\u01a1n trong c\u00e1c nghi\u1ec7p v\u1ee5 giao d\u1ecbch h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p, nh\u01b0ng kh\u00f4ng v\u00ec th\u1ebf m\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh tr\u1edf n\u00ean k\u00e9m quan tr\u1ecdng. B\u00e0i vi\u1ebft n\u00e0y ch\u00fang ta s\u1ebd c\u00f9ng t\u00ecm hi\u1ec3u 1 c\u00e1ch chi ti\u1ebft chi ph\u00ed [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_28651\" class=\"pvc_stats total_only  \" data-element-id=\"28651\" 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","protected":false},"author":42,"featured_media":28655,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[1567],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec? C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n c\u1ea7n l\u01b0u \u00fd<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec? C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n c\u1ea7n l\u01b0u \u00fd","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/amis.misa.vn\/28651\/chi-phi-tai-chinh-la-gi\/","url":"https:\/\/amis.misa.vn\/28651\/chi-phi-tai-chinh-la-gi\/","name":"Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec? C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n c\u1ea7n l\u01b0u \u00fd","isPartOf":{"@id":"https:\/\/amis.misa.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/amis.misa.vn\/28651\/chi-phi-tai-chinh-la-gi\/#primaryimage"},"image":{"@id":"https:\/\/amis.misa.vn\/28651\/chi-phi-tai-chinh-la-gi\/#primaryimage"},"thumbnailUrl":"\/wp-content\/uploads\/2021\/10\/hi\u0300nh-1-17.jpg","datePublished":"2021-10-29T08:43:10+00:00","dateModified":"2023-07-12T10:15:14+00:00","author":{"@id":"https:\/\/amis.misa.vn\/#\/schema\/person\/1d71f0cd7e921b9e13bf4bbc875136bb"},"description":"Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u 1 c\u00e1ch chi ti\u1ebft chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec v\u00e0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf","breadcrumb":{"@id":"https:\/\/amis.misa.vn\/28651\/chi-phi-tai-chinh-la-gi\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/amis.misa.vn\/28651\/chi-phi-tai-chinh-la-gi\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/amis.misa.vn\/28651\/chi-phi-tai-chinh-la-gi\/#primaryimage","url":"\/wp-content\/uploads\/2021\/10\/hi\u0300nh-1-17.jpg","contentUrl":"\/wp-content\/uploads\/2021\/10\/hi\u0300nh-1-17.jpg","width":1010,"height":671,"caption":"H\u00ecnh 1: Chi ph\u00ed t\u00e0i ch\u00ednh: H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 nh\u1eefng \u0111i\u1ec3m l\u01b0u \u00fd"},{"@type":"BreadcrumbList","@id":"https:\/\/amis.misa.vn\/28651\/chi-phi-tai-chinh-la-gi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/amis.misa.vn\/"},{"@type":"ListItem","position":2,"name":"Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 g\u00ec? C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh c\u1ea7n l\u01b0u \u00fd"}]},{"@type":"Person","@id":"https:\/\/amis.misa.vn\/#\/schema\/person\/1d71f0cd7e921b9e13bf4bbc875136bb","name":"MIBI","description":"Ki\u1ec1u Ph\u01b0\u01a1ng Thanh l\u00e0 m\u1ed9t chuy\u00ean gia v\u1edbi h\u01a1n 10 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh t\u00e0i ch\u00ednh&amp; k\u1ebf to\u00e1n, t\u00e1c gi\u1ea3 c\u1ee7a r\u1ea5t nhi\u1ec1u b\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c \u0111\u00f3n nh\u1eadn v\u00e0 chia s\u1ebb tr\u00ean c\u00e1c di\u1ec5n \u0111\u00e0n k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh Vi\u1ec7t Nam. V\u1ec1 t\u00e1c gi\u1ea3 | B\u00e0i \u0111\u00e3 \u0111\u0103ng","url":"https:\/\/amis.misa.vn\/"}]}},"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/28651"}],"collection":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/users\/42"}],"replies":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/comments?post=28651"}],"version-history":[{"count":2,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/28651\/revisions"}],"predecessor-version":[{"id":47596,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/28651\/revisions\/47596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/media\/28655"}],"wp:attachment":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/media?parent=28651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/categories?post=28651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/tags?post=28651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}