B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u1ee5c \u0111\u00edch, c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o, N\u1ed9i dung v\u00e0 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o B02\/BCTC<\/strong> theo H\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong><\/p>\n B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m, bao g\u1ed3m k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh hi\u1ec7n c\u00f3 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n – C\u0103n c\u1ee9 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a n\u0103m tr\u01b0\u1edbc (\u0111\u1ec3 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u00e0o s\u1ed1 li\u1ec7u k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng n\u0103m tr\u01b0\u1edbc th\u00ec s\u1ed1 li\u1ec7u tr\u00ecnh b\u00e0y \u1edf c\u1ed9t s\u1ed1 n\u0103m tr\u01b0\u1edbc l\u00e0 s\u1ed1 li\u1ec7u sau khi \u0111\u00e3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 theo quy \u0111\u1ecbnh).<\/p>\n – C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft trong n\u0103m d\u00f9ng cho c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9 v\u00e0 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan.<\/p>\n \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, khi l\u1eadp B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng g\u1ed3m s\u1ed1 li\u1ec7u c\u1ee7a b\u1ea3n th\u00e2n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9.<\/p>\n \u0110\u01a1n v\u1ecb l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh, ch\u1ec9 ti\u00eau n\u00e0o kh\u00f4ng ph\u00e1t sinh th\u00ec \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng ghi.<\/p>\n C\u1ed9t thuy\u1ebft minh d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau thuy\u1ebft minh c\u00f3 li\u00ean quan trong Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 d\u1eabn chi\u1ebfu nhanh ch\u00f3ng t\u1edbi n\u1ed9i dung thuy\u1ebft minh chi ti\u1ebft c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y.<\/p>\n C\u1ed9t s\u1ed1 li\u1ec7u: S\u1ed1 li\u1ec7u ghi v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng chia l\u00e0m 2 c\u1ed9t:<\/p>\n – C\u1ed9t s\u1ed1 1: S\u1ed1 li\u1ec7u ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o n\u0103m;<\/p>\n – C\u1ed9t s\u1ed1 2: S\u1ed1 li\u1ec7u c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m b\u00e1o c\u00e1o (\u0111\u1ec3 so s\u00e1nh).<\/p>\n N\u1ed9i dung tr\u00ecnh b\u00e0y c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau \u1edf B02\/BCTC<\/strong><\/p>\n STT<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n M\u00e3 s\u1ed1<\/strong><\/p>\n<\/td>\n N\u1ed9i dung ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n<\/tr>\n A<\/strong><\/p>\n<\/td>\n B<\/strong><\/p>\n<\/td>\n C<\/strong><\/p>\n<\/td>\n D<\/strong><\/p>\n<\/td>\n E<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/strong><\/p>\n<\/td>\n DOANH TH<\/strong>U<\/strong><\/p>\n<\/td>\n 400<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c ngu\u1ed3n l\u1ef1c \u0111\u01a1n v\u1ecb \u0111\u00e3 ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c trong n\u0103m l\u00e0m t\u0103ng t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a \u0111\u01a1n v\u1ecb, kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p d\u01b0\u1edbi nh\u1eadn kinh ph\u00ed \u0111i\u1ec1u ho\u00e0 t\u1eadp trung do \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean c\u1ea5p t\u1eeb qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb ho\u1eb7c t\u1eeb kinh ph\u00ed mang sang n\u0103m sau v\u00e0 kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n t\u0103ng li\u00ean quan \u0111\u1ebfn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u00f4 h\u00ecnh g\u00f3p v\u1ed1n). Doanh thu bao g\u1ed3m doanh thu t\u1eed kinh ph\u00ed NSNN c\u1ea5p; doanh thu t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i; doanh thu t\u1eeb ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i; doanh thu t\u00e0i ch\u00ednh; doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5; doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 400 = M\u00e3 s\u1ed1 411 + M\u00e3 s\u1ed1 412 + M\u00e3 s\u1ed1 413 + M\u00e3 s\u1ed1 414 + M\u00e3 s\u1ed1 415 + M\u00e3 s\u1ed1 416 + M\u00e3 s\u1ed1 419<\/strong><\/p>\n<\/td>\n<\/tr>\n 1.1<\/p>\n<\/td>\n Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<\/td>\n 411<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p cho ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m (tr\u1eeb kinh ph\u00ed NSNN giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng, \u0111\u1ea5u th\u1ea7u ho\u1eb7c h\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng NSNN), bao g\u1ed3m kinh ph\u00ed NSNN giao t\u1ef1 ch\u1ee7 trong n\u0103m; kinh ph\u00ed NSNN kh\u00f4ng giao t\u1ef1 ch\u1ee7 trong n\u0103m c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb; kinh ph\u00ed NSNN c\u1ea5p cho chi \u0111\u1ea7u t\u01b0 c\u1ee7a \u0111\u01a1n v\u1ecb d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh m\u00e0 \u0111\u01a1n v\u1ecb l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK. 511 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean c\u00f3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 1.2<\/p>\n<\/td>\n Doanh thu t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i<\/p>\n<\/td>\n 412<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh doanh thu trong n\u0103m t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i cho \u0111\u01a1n v\u1ecb v\u00e0 doanh thu t\u1eeb ngu\u1ed3n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i c\u1ee7a Ch\u00ednh ph\u1ee7, ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao l\u00e0 ch\u1ee7 d\u1ef1 \u00e1n (tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh).<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 512 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 1.3<\/p>\n<\/td>\n Doanh thu t\u1eeb ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/p>\n<\/td>\n 413<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng trong n\u0103m t\u1eeb c\u00e1c kho\u1ea3n thu ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 514 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 1.4<\/p>\n<\/td>\n Doanh thu t\u00e0i ch\u00ednh<\/p>\n<\/td>\n 414<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh ph\u1ea3n \u00e1nh doanh thu t\u00e0i ch\u00ednh m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng trong n\u0103m, bao g\u1ed3m ti\u1ec1n l\u00e3i; c\u1ed5 t\u1ee9c l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0; thu nh\u1eadp v\u1ec1 \u0111\u1ea7u t\u01b0 mua b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 c\u00e1c kho\u1ea3n doanh thu t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 515 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean c\u00f3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 1.5<\/p>\n<\/td>\n Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/p>\n<\/td>\n 415<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh doanh thu ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m. Ch\u1ec9 ti\u00eau n\u00e0y chi ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb c\u00f3 kho\u1ea3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 518 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK. 911.<\/p>\n<\/td>\n<\/tr>\n 1.6<\/p>\n<\/td>\n Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/p>\n<\/td>\n 416<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 trong n\u0103m ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 416 = M\u00e3 s\u1ed1 417 + M\u00e3 s\u1ed1 418<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Doanh thu do \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp thu<\/p>\n<\/td>\n 417<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 do \u0111\u01a1n v\u1ecb thu \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng ho\u1eb7c t\u1eeb b\u00ean kh\u00e1c (ngo\u00e0i NSNN) trong n\u0103m.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 5311 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911.<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Doanh thu kinh ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1eeb NSNN<\/p>\n<\/td>\n 418<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh doanh thu t\u1eeb kinh ph\u00ed cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng NSNN m\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn t\u1eeb ng\u00e2n s\u00e1ch, bao g\u1ed3m c\u1ea3 kinh ph\u00ed NSNN giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng, \u0111\u1ea5u th\u1ea7u ho\u1eb7c h\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng NSNN theo quy \u0111\u1ecbnh (kinh ph\u00ed NSNN c\u1ea5p b\u00f9 mi\u1ec5n gi\u1ea3m h\u1ecdc ph\u00ed,…).<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 5312 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean c\u00f3 TK. 911.<\/p>\n<\/td>\n<\/tr>\n 1.7<\/p>\n<\/td>\n Thu nh\u1eadp kh\u00e1c<\/p>\n<\/td>\n 419<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t sinh trong n\u0103m, ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau doanh thu n\u00eau tr\u00ean.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 711 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 2<\/strong><\/p>\n<\/td>\n CHI PH\u00cd<\/strong><\/p>\n<\/td>\n 450<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n l\u00e0m gi\u1ea3m ngu\u1ed3n l\u1ef1c c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m d\u01b0\u1edbi h\u00ecnh th\u1ee9c lu\u1ed3ng ti\u1ec1n chi ra (bao g\u1ed3m c\u1ea3 thanh to\u00e1n tr\u1ef1c ti\u1ebfp qua KBNN), s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n, ho\u1eb7c vi\u1ec7c ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 d\u1eabn \u0111\u1ebfn gi\u1ea3m t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a \u0111\u01a1n v\u1ecb, ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean \u0111i\u1ec1u ho\u00e0 kinh ph\u00ed t\u1eadp trung cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c t\u1eeb qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb ho\u1eb7c t\u1eeb kinh ph\u00ed mang sang n\u0103m sau v\u00e0 ngo\u00e0i kho\u1ea3n ph\u00e2n ph\u1ed1i cho ch\u1ee7 s\u1edf h\u1eefu (n\u1ebfu c\u00f3). Chi ph\u00ed bao g\u1ed3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7; chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7; chi ph\u00ed t\u00e0i ch\u00ednh; gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n; chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5; chi ph\u00ed t\u00e0i s\u1ea3n b\u00e0n giao v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 450 = M\u00e3 s\u1ed1 451 + M\u00e3 s\u1ed1 452 + M\u00e3 s\u1ed1 453 + M\u00e3 s\u1ed1 454 + M\u00e3 s\u1ed1 455 + M\u00e3 s\u1ed1 456 + M\u00e3 s\u1ed1 457 + M\u00e3 s\u1ed1 458<\/strong><\/p>\n<\/td>\n<\/tr>\n 2.1<\/p>\n<\/td>\n Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/p>\n<\/td>\n 451<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh chi ph\u00ed ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m (tr\u1eeb chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch theo h\u00ecnh th\u1ee9c giao nhi\u1ec7m v\u1ee5).<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean c\u00f3 TK 611 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 2.2<\/p>\n<\/td>\n Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7<\/p>\n<\/td>\n 452<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh chi ph\u00ed trong n\u0103m c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u00e2n ph\u1ed1i t\u1eeb kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c cu\u1ed1i k\u1ef3 \u0111\u1ec3 chi b\u1ed5 sung thu nh\u1eadp, khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i v\u00e0 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t ph\u1ea3i tr\u1ea3.<\/p>\n Chi tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 612 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 2.3<\/p>\n<\/td>\n Chi ph\u00ed t\u00e0i ch\u00ednh<\/p>\n<\/td>\n 453<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m, bao g\u1ed3m 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; chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c; l\u1ed7 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n khi thanh l\u00fd c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c; l\u1ed7 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n; l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1; chi ph\u00ed giao d\u1ecbch b\u1ea3n ch\u1ee9ng kho\u00e1n (n\u1ebfu c\u00f3); chi ph\u00ed vay v\u1ed1n; chi\u1ebft kh\u1ea5u thanh to\u00e1n cho ng\u01b0\u1eddi mua; d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh kh\u00e1c. Ch\u1ec9 ti\u00eau n\u00e0y chi ph\u00e1t sinh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean c\u00f3 TK 615 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 2.4<\/p>\n<\/td>\n Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<\/td>\n 454<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a b\u00e1n ra v\u00e0 d\u1ecbch v\u1ee5 (ho\u1eb7c ph\u1ea7n d\u1ecbch v\u1ee5) \u0111\u00e3 ho\u00e0n th\u00e0nh trong n\u0103m \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh.<\/p>\n Ch\u1ec9 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 \u0111\u01a1n vi kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 632 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 2.5<\/p>\n<\/td>\n Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n<\/td>\n 455<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5; bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ch\u00e0o h\u00e0ng, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, qu\u1ea3ng c\u00e1o s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5, hoa h\u1ed3ng b\u00e1n h\u00e0ng, chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3), chi ph\u00ed b\u1ea3o qu\u1ea3n, \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n,…<\/p>\n Ch\u1ec9 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean c\u00f3 TK 641 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 2.6<\/p>\n<\/td>\n Chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/p>\n<\/td>\n 456<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd chung trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u00e1c chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd chung c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb; c\u00e1c kho\u1ea3n ph\u00e2n ph\u1ed1i t\u1eeb ch\u00eanh l\u1ec7ch thu, chi cu\u1ed1i k\u1ef3 c\u1ee7a \u0111\u01a1n v\u1ecb theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ec3 chi b\u1ed5 sung thu nh\u1eadp, khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i v\u00e0 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t ph\u1ea3i tr\u1ea3; chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh m\u00e0 Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh; chi ph\u00ed qu\u1ea3n l\u00fd chung kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (n\u1ebfu c\u00f3).<\/p>\n Ch\u1ec9 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 642 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 2.7<\/p>\n<\/td>\n Chi ph\u00ed kh\u00e1c<\/p>\n<\/td>\n 457<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c trong n\u0103m ngo\u00e0i c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf c\u00e1c ch\u1ec9 ti\u00eau chi ph\u00ed \u0111\u00e3 c\u00f3 tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 811 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 2.8<\/p>\n<\/td>\n Chi ph\u00ed t\u00e0i s\u1ea3n b\u00e0n giao<\/p>\n<\/td>\n 458<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh chi ph\u00ed t\u00e0i s\u1ea3n b\u00e0n giao trong n\u0103m t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 mua s\u1eafm \u1ea5n ch\u1ec9, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, TSC\u0110 \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u1ea5p ph\u00e1t cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c trong c\u00f9ng ng\u00e0nh d\u1ecdc; ho\u1eb7c t\u1ea1i Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khi th\u1ef1c hi\u1ec7n b\u00e0n giao d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh cho c\u01a1 quan \u0111\u01a1n v\u1ecb kh\u00e1c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 812 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911.<\/p>\n<\/td>\n<\/tr>\n 3<\/strong><\/p>\n<\/td>\n CHI PH\u00cd TH<\/strong>U\u1ebe<\/strong> THU NH\u1eacP DOANH NGHI\u1ec6P<\/strong><\/p>\n<\/td>\n 460<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t sinh trong n\u0103m \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 821 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 TK 911; ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 821 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 911 (tr\u01b0\u1eddng h\u1ee3p n\u00e0y tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n).<\/p>\n<\/td>\n<\/tr>\n 4<\/strong><\/p>\n<\/td>\n K\u1ebeT QU\u1ea2 HO\u1ea0T \u0110\u1ed8NG TRONG N\u0102M<\/strong><\/p>\n<\/td>\n 500<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu trong n\u0103m v\u00e0 chi ph\u00ed trong n\u0103m.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 500 = M\u00e3 s\u1ed1 400 – M\u00e3 s\u1ed1 450 – M\u00e3 s\u1ed1 460.<\/strong><\/p>\n Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 nh\u1ecf h\u01a1n 0 th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n 5<\/strong><\/p>\n<\/td>\n \u0110I\u1ec0U CH\u1ec8NH K\u1ebeT QU\u1ea2 HO\u1ea0T \u0110\u1ed8NG DO CHI PH\u00cd GHI NH<\/strong>\u1eac<\/strong>N N\u0102M NAY NH\u01afNG DOANH THU \u0110\u00c3 GHI NH\u1eacN N\u0102M TR\u01af\u1edaC<\/strong><\/p>\n<\/td>\n 510<\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong n\u0103m kh\u00f4ng c\u00f3 doanh thu t\u01b0\u01a1ng \u1ee9ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb c\u00e1c ngu\u1ed3n sau \u0111\u00e2y:<\/p>\n – Ngu\u1ed3n qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb;<\/p>\n – Ngu\u1ed3n kinh ph\u00ed n\u0103m tr\u01b0\u1edbc mang sang;<\/p>\n – Ngu\u1ed3n th\u1eb7ng d\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i (\u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed hao m\u00f2n TSC\u0110 \u0111\u1ed1i v\u1edbi TSC\u0110 mua s\u1eafm t\u1eeb n\u0103m tr\u01b0\u1edbc, b\u00f9 \u0111\u1eafp chi ph\u00ed t\u00e0i s\u1ea3n b\u00e0n giao cho \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh t\u1eeb n\u0103m tr\u01b0\u1edbc,…).<\/p>\n<\/td>\n S\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p tr\u00ean c\u01a1 s\u1edf t\u00ednh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh chi ph\u00ed trong n\u0103m nh\u01b0ng kh\u00f4ng c\u00f3 doanh thu t\u01b0\u01a1ng \u1ee9ng m\u00e0 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng c\u00e1c ngu\u1ed3n l\u1ef1c \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u00edch l\u0169y t\u1eeb doanh thu nh\u1eefng n\u0103m tr\u01b0\u1edbc, bao g\u1ed3m:<\/p>\n – Kho\u1ea3n b\u00f9 \u0111\u1eafp chi ph\u00ed trong n\u0103m b\u1eb1ng ngu\u1ed3n qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb: S\u1ed1 li\u1ec7u b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n N\u1ee3 TK 431 \/C\u00f3 TK 421 \u0111\u1ec3 b\u00f9 \u0111\u1eafp kho\u1ea3n th\u00e2m h\u1ee5t trong n\u0103m t\u1eeb ngu\u1ed3n qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb;<\/p>\n – Kho\u1ea3n b\u00f9 \u0111\u1eafp chi ph\u00ed trong n\u0103m b\u1eb1ng c\u00e1c ngu\u1ed3n kinh ph\u00ed t\u1eeb n\u0103m tr\u01b0\u1edbc mang sang: S\u1ed1 li\u1ec7u b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n N\u1ee3 TK 468\/C\u00f3 TK 421 \u0111\u1ec3 b\u00f9 \u0111\u1eafp kho\u1ea3n th\u00e2m h\u1ee5t trong n\u0103m t\u1eeb ngu\u1ed3n kinh ph\u00ed t\u1eeb n\u0103m tr\u01b0\u1edbc mang sang;<\/p>\n – Kho\u1ea3n b\u00f9 \u0111\u1eafp chi ph\u00ed trong n\u0103m b\u1eb1ng ngu\u1ed3n th\u1eb7ng d\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i (khi h\u1ea1ch to\u00e1n s\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng b\u00f9 tr\u1eeb tr\u00ean TK 421), s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c l\u1ea5y g\u1ed3m:<\/p>\n + T\u1ed5ng gi\u00e1 tr\u1ecb kho\u1ea3n hao m\u00f2n TSC\u0110 \u0111\u1ed1i v\u1edbi c\u00e1c TSC\u0110 \u0111\u00e3 h\u00ecnh th\u00e0nh t\u1eed c\u00e1c n\u0103m tr\u01b0\u1edbc;<\/p>\n + Chi ph\u00ed b\u00e0n giao t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb d\u1edf dang t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc mang sang;<\/p>\n + Chi ph\u00ed ghi gi\u1ea3m gi\u00e1 tr\u1ecb TSC\u0110 khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi TSC\u0110 \u0111\u00e3 h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc;<\/p>\n + Kho\u1ea3n b\u00f9 \u0111\u1eafp kh\u00e1c (n\u1ebfu c\u00f3) t\u1eeb kinh ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb n\u0103m tr\u01b0\u1edbc m\u00e0 s\u1ed1 li\u1ec7u \u0111ang \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean TK 421.<\/p>\n<\/td>\n<\/tr>\n 6<\/strong><\/p>\n<\/td>\n TH\u1eb6NG D\u01af\/TH\u00c2M H\u1ee4T TR<\/strong>O<\/strong>NG N\u0102M<\/strong><\/p>\n<\/td>\n 520<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m, trong \u0111\u00f3 ph\u00e2n t\u00edch chi ti\u1ebft nh\u01b0 sau:<\/p>\n<\/td>\n M\u00e3 s\u1ed1 520 = M\u00e3 s\u1ed1 500 + M\u00e3 s\u1ed1 510<\/p>\n Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 nh\u1ecf h\u01a1n 0 (th\u00e2m h\u1ee5t) th\u00ec \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – C\u00e1c kho\u1ea3n ph\u00e2n ph\u1ed1i v\u00e0o qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb<\/p>\n<\/td>\n 521<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u kho\u1ea3n ch\u00eanh l\u1ec7ch thu, chi \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i v\u00e0o qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh, g\u1ed3m: s\u1ed1 li\u1ec7u tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p; s\u1ed1 li\u1ec7u tr\u00edch Qu\u1ef9 kh\u00e1c thu\u1ed9c \u0111\u01a1n v\u1ecb, v\u00ed d\u1ee5 qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng ng\u00e0nh,… m\u00e0 c\u00e1c qu\u1ef9 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t ph\u1ea3i tr\u1ea3);<\/p>\n<\/td>\n C\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u b\u00fat to\u00e1n h\u1ea1ch to\u00e1n tr\u00edch l\u1eadp v\u00e0 k\u1ebft chuy\u1ec3n v\u00e0o qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb: N\u1ee3 TK 421\/C\u00f3 TK 431.<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau<\/p>\n<\/td>\n 522<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c ngu\u1ed3n kinh ph\u00ed m\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c, \u0111\u00e3 ghi nh\u1eadn doanh thu trong n\u0103m nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c mang kinh ph\u00ed sang n\u0103m sau s\u1eed d\u1ee5ng ti\u1ebfp theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 ngu\u1ed3n kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb v\u00e0 qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh).<\/p>\n<\/td>\n C\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u b\u00fat to\u00e1n h\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau: N\u1ee3 TK 421\/C\u00f3 TK468.<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Th\u1eb7ng d\u01b0 kh\u00f4ng ph\u00e2n ph\u1ed1i\/th\u00e2m h\u1ee5t chuy\u1ec3n n\u0103m sau<\/p>\n<\/td>\n 525<\/p>\n<\/td>\n – Th\u1eb7ng d\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t sinh trong n\u0103m bao g\u1ed3m: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, kinh ph\u00ed chi \u0111\u1ea7u t\u01b0 \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh trong n\u0103m ch\u01b0a b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n th\u1eb7ng d\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n – C\u00e1c kho\u1ea3n th\u00e2m h\u1ee5t ch\u01b0a x\u1eed l\u00fd chuy\u1ec3n sang n\u0103m sau (n\u1ebfu c\u00f3).<\/p>\n – C\u00e1c kho\u1ea3n x\u1eed l\u00fd kh\u00e1c \u0111\u1ed1i v\u1edbi th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t trong n\u0103m, v\u00ed d\u1ee5 nh\u01b0 b\u00f9 \u0111\u1eafp th\u00e2m h\u1ee5t t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc,…<\/p>\n<\/td>\n M\u00e3 s\u1ed1 525 = M\u00e3 s\u1ed1 520 – M\u00e3 s\u1ed1 521- M\u00e3 s\u1ed1 522 Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 nh\u1ecf h\u01a1n 0 (th\u00e2m h\u1ee5t) th\u00ec \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":" 1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u1ee5c \u0111\u00edch, c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o, N\u1ed9i dung v\u00e0 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o B02\/BCTC theo H\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC 2. N\u1ed9i dung h\u01b0\u1edbng…<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[130],"ht-kb-tag":[],"class_list":["post-74065","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b02-bctc-bao-cao-ket-qua-hoat-dong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74065","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=74065"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74065\/revisions"}],"predecessor-version":[{"id":74425,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74065\/revisions\/74425"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=74065"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=74065"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=74065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}2. N\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/h3>\n
2. 1. M<\/strong>\u1ee5c<\/strong> \u0111\u00edch<\/strong><\/h4>\n
2. 2. C\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong><\/span><\/h4>\n
2. 3. Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y<\/strong><\/h4>\n
2.4. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o<\/strong><\/h4>\n
\n\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n