B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u1ee5c \u0111\u00edch, c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o, Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o, N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o c\u1ee7a B01\/BCTC<\/strong> theo H\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong><\/p>\n K\u1ebft c\u1ea5u g\u1ed3m 2 ph\u1ea7n: Ph\u1ea7n T\u00e0i s\u1ea3n<\/strong> v\u00e0 Ph\u1ea7n Ngu\u1ed3n v\u1ed1n<\/strong><\/p>\n B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh T\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (31\/12).<\/p>\n S\u1ed1 li\u1ec7u tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh cho bi\u1ebft to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a \u0111\u01a1n v\u1ecb theo c\u01a1 c\u1ea5u c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u01a1 c\u1ea5u ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n (ngu\u1ed3n v\u1ed1n). C\u0103n c\u1ee9 v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 nh\u1eadn x\u00f3t, \u0111\u00e1nh gi\u00e1 kh\u00e1i qu\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n – C\u0103n c\u1ee9 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc (\u0111\u1ec3 tr\u00ecnh b\u00e0y s\u1ed1 \u0111\u1ea7u n\u0103m, tr\u01b0\u1eddng h\u1ee3p trong n\u0103m ph\u00e1t sinh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 ho\u1eb7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u00e0o s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc mang sang th\u00ec s\u1ed1 li\u1ec7u tr\u00ecnh b\u00e0y \u1edf c\u1ed9t s\u1ed1 \u0111\u1ea7u n\u0103m l\u00e0 s\u1ed1 li\u1ec7u sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y).<\/p>\n – C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n.<\/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 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh 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 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3; c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 kho\u1ea3n nh\u1eadn \u0111\u1ea7u t\u01b0 (n\u1ebfu c\u00f3) gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n \u0110\u01a1n v\u1ecb ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau theo m\u1eabu quy \u0111\u1ecbnh, m\u1eabu n\u00e0y \u00e1p d\u1ee5ng chung cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, khi l\u1eadp b\u00e1o c\u00e1o ch\u1ec9 ti\u00eau n\u00e0o kh\u00f4ng c\u00f3 ph\u00e1t sinh th\u00ec \u0111\u1ec3 tr\u1ed1ng ph\u1ea7n s\u1ed1 li\u1ec7u.<\/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 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh chia l\u00e0m 2 c\u1ed9t:<\/p>\n + C\u1ed9t 1: Ph\u1ea3n \u00e1nh s\u1ed1 cu\u1ed1i n\u0103m l\u00e0 s\u1ed1 d\u01b0 th\u1eddi \u0111i\u1ec3m 31\/12 n\u0103m l\u1eadp b\u00e1o c\u00e1o sau khi \u0111\u00e3 kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n + C\u1ed9t 2: Ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u1ea7u n\u0103m l\u00e0 s\u1ed1 d\u01b0 th\u1eddi \u0111i\u1ec3m 01\/01 n\u0103m l\u1eadp b\u00e1o c\u00e1o sau khi \u0111\u00e3 kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n STT<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n M\u00e3 s<\/strong>\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 ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n<\/tr>\n A<\/p>\n<\/td>\n B<\/p>\n<\/td>\n C<\/p>\n<\/td>\n D<\/p>\n<\/td>\n B<\/p>\n<\/td>\n<\/tr>\n \u00a0<\/strong><\/p>\n<\/td>\n NGU\u1ed2N<\/strong> V<\/strong>\u1ed0<\/strong>N<\/strong><\/p>\n<\/td>\n \u00a0<\/strong><\/p>\n<\/td>\n \u00a0<\/strong><\/p>\n<\/td>\n \u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n A. N\u1ee2 PH\u1ea2I TR\u1ea2<\/strong><\/p>\n<\/td>\n 240<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 240 = M\u00e3 s\u1ed1 250 + M\u00e3 s\u1ed1 260<\/strong><\/p>\n<\/td>\n<\/tr>\n I<\/strong><\/p>\n<\/td>\n N\u1ee3 ng\u1eafn h\u1ea1n<\/strong><\/p>\n<\/td>\n 250<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01a1n v\u1ecb ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 l\u00e0 ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n \u0111\u1ec3 tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 250 = M\u00e3 s\u1ed1 251 + M\u00e3 s\u1ed1 252 + M\u00e3 s\u1ed1 253 + M\u00e3 s\u1ed1 254 + M\u00e3 s\u1ed1 255 + M\u00e3 s\u1ed1 256 + M\u00e3 s\u1ed1 257<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n 251<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (m\u00e0 \u0111\u01a1n v\u1ecb c\u00f2n ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p cho s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn nh\u01b0ng ch\u01b0a thanh to\u00e1n).<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 331 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n 252<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng cho h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 ch\u01b0a cung c\u1ea5p c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng cho h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 \u0111\u01a1n v\u1ecb d\u1ef1 ki\u1ebfn s\u1ebd cung c\u1ea5p).<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 131 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc, c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 3<\/p>\n<\/td>\n C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p<\/p>\n<\/td>\n 253<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc kinh ph\u00ed c\u1ee7a NSNN, nh\u00e0 t\u00e0i tr\u1ee3 ho\u1eb7c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean c\u1ea5p t\u1ea1i ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 chi ti\u1ebft TK 135.<\/p>\n<\/td>\n<\/tr>\n 4<\/p>\n<\/td>\n Ph\u1ea3i tr\u1ea3 n\u1ee3 vay ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n 254<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n vay m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 nh\u1eadn v\u00e0 c\u00f3 ngh\u0129a v\u1ee5 tr\u1ea3 l\u1ea1i c\u0103n c\u1ee9 tr\u00ean h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn vay c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f3 th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3 c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 chi ti\u1ebft TK 341 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay c\u00f3 th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3 c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 5<\/p>\n<\/td>\n D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n 255<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb d\u1ef1 ki\u1ebfn ph\u1ea3i tr\u1ea3 trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u01b0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn m\u00e0 trong \u0111\u00f3 nh\u1eefng chi ph\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 nh\u1eefng l\u1ee3i \u00edch m\u00e0 \u0111\u01a1n v\u1ecb d\u1ef1 t\u00ednh c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00f3; D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m,… Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh cho ph\u00e9p \u0111\u01a1n v\u1ecb tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK. 352 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n.<\/p>\n<\/td>\n<\/tr>\n 6<\/p>\n<\/td>\n C\u00e1c Qu\u1ef9 ph\u1ea3i tr\u1ea3<\/p>\n<\/td>\n 256<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh, bao g\u1ed3m Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp; Qu\u1ef9 khen th\u01b0\u1edfng; Qu\u1ef9 ph\u00fac l\u1ee3i; Qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp; c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t ph\u1ea3i tr\u1ea3 kh\u00e1c m\u00e0 \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd (nh\u01b0 Qu\u1ef9 h\u1ed7 tr\u1ee3 h\u1ecdc sinh, sinh vi\u00ean; Qu\u1ef9 h\u1ed7 tr\u1ee3 kh\u00e1m, ch\u1eefa b\u1ec7nh; Qu\u1ef9 hi\u1ebfn t\u1eb7ng; Qu\u1ef9 t\u1eeb thi\u1ec7n,…).<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 chi ti\u1ebft TK 353.<\/p>\n<\/td>\n<\/tr>\n 7<\/p>\n<\/td>\n C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c<\/p>\n<\/td>\n 257<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m:<\/p>\n – C\u00e1c kho\u1ea3n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc c\u1ee7a b\u00ean \u1ee7y quy\u1ec1n, \u1ee7y th\u00e1c chi tr\u1ea3; c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng; kho\u1ea3n \u0111\u01a1n v\u1ecb c\u00f2n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc; c\u00e1c kho\u1ea3n c\u00f2n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb; gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd; c\u00e1c kho\u1ea3n thu ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft ch\u1edd ph\u00e2n b\u1ed5; c\u00e1c kho\u1ea3n thu ph\u00ed, l\u1ec7 ph\u00ed; kinh ph\u00ed \u0111i\u1ec1u h\u00f2a t\u1eadp trung ch\u01b0a x\u1eed l\u00fd (n\u1ebfu c\u00f3).<\/p>\n – C\u00e1c kho\u1ea3n \u0111\u00e3 nh\u1eadn \u0111\u1eb7t c\u1ecdc, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c; kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u1ea3 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n – T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u00e1c TK 137, 332, 333, 334; 3381, 3382, 3383.<\/p>\n – T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u00e1c TK 138, 3387, 3388, 348 cho c\u00e1c kho\u1ea3n thanh to\u00e1n c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n – S\u1ed1 d\u01b0 C\u00f3 TK 356 (n\u1ebfu c\u00f3).<\/p>\n – S\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n gi\u1eefa s\u1ed1 d\u01b0 N\u1ee3 TK 172 v\u00e0 s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 372 (n\u1ebfu s\u1ed1 d\u01b0 N\u1ee3 TK 172 nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 c\u00f3 t\u00e0i kho\u1ea3n 372).<\/p>\n<\/td>\n<\/tr>\n II<\/strong><\/p>\n<\/td>\n N\u1ee3 d\u00e0i h\u1ea1n<\/strong><\/p>\n<\/td>\n 260<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01a1n v\u1ecb ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 l\u00e0 ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n \u0111\u1ec3 tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 260 = M\u00e3 s\u1ed1 261 + M\u00e3 s\u1ed1 262 + M\u00e3 s\u1ed1 263 + M\u00e3 s\u1ed1 264 + M\u00e3 s\u1ed1 265<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n<\/p>\n<\/td>\n 261<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 \u0111\u01a1n v\u1ecb c\u00f2n ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p cho s\u1ed1 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn nh\u01b0ng ch\u01b0a thanh to\u00e1n.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 331 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng d\u00e0i h\u1ea1n<\/p>\n<\/td>\n 262<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng cho h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 ch\u01b0a cung c\u1ea5p c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng cho h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 \u0111\u01a1n v\u1ecb d\u1ef1 ki\u1ebfn s\u1ebd cung c\u1ea5p).<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 chi ti\u1ebft TK 131 \u0111\u1ed1i v\u1edbi c\u00e1c kh\u00e1ch h\u00e0ng \u0111\u01a1n v\u1ecb \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc, c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 3<\/p>\n<\/td>\n Ph\u1ea3i tr\u1ea3 n\u1ee3 vay d\u00e0i h\u1ea1n<\/p>\n<\/td>\n 263<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n vay m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 nh\u1eadn v\u00e0 c\u00f3 ngh\u0129a v\u1ee5 tr\u1ea3 l\u1ea1i c\u0103n c\u1ee9 tr\u00ean h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn vay c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f3 th\u1eddi h\u1ea1n tr\u1ea3 c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 chi ti\u1ebft TK 341 cho c\u00e1c kho\u1ea3n vay c\u00f3 th\u1eddi h\u1ea1n tr\u1ea3 c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 4<\/p>\n<\/td>\n D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/p>\n<\/td>\n 264<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb d\u1ef1 ki\u1ebfn ph\u1ea3i tr\u1ea3 trong kho\u1ea3ng th\u1eddi gian tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn m\u00e0 trong \u0111\u00f3 nh\u1eefng chi ph\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 nh\u1eefng l\u1ee3i \u00edch m\u00e0 \u0111\u01a1n v\u1ecb d\u1ef1 t\u00ednh c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00f3; D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m,… Ch\u1ec9 ti\u00eau n\u00e0y chi ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh cho ph\u00e9p \u0111\u01a1n v\u1ecb tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 chi ti\u1ebft TK 352 c\u1ee7a c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n.<\/p>\n<\/td>\n<\/tr>\n 5<\/p>\n<\/td>\n C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c<\/p>\n<\/td>\n 265<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m kho\u1ea3n nh\u1eadn \u0111\u1eb7t c\u1ecdc, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c; c\u00e1c kho\u1ea3n thu ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft ch\u1edd ph\u00e2n b\u1ed5; c\u00e1c kho\u1ea3n thu ph\u00ed, l\u1ec7 ph\u00ed; kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a c\u00e1c TK 138, 3387, 3388, 348 cho c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n B. T\u00c0I S\u1ea2N THU<\/strong>\u1ea6<\/strong>N<\/strong><\/p>\n<\/td>\n 280<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m: v\u1ed1n g\u00f3p; th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf, c\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb, ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau v\u00e0 t\u00e0i s\u1ea3n thu\u1ea7n kh\u00e1c.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 280 = M\u00e3 s\u1ed1 281 + M\u00e3 s\u1ed1 282 + M\u00e3 s\u1ed1 283 + M\u00e3 s\u1ed1 284 + M\u00e3 s\u1ed1 285<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n V\u1ed1n g\u00f3p<\/p>\n<\/td>\n 281<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p \u1edf \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u00f4 h\u00ecnh g\u00f3p v\u1ed1n.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 C\u00f3 TK411<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n Th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t l\u0169y k\u1ebf<\/p>\n<\/td>\n 282<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb kho\u1ea3n th\u1eb7ng d\u01b0 l\u0169y k\u1ec3 kh\u00f4ng ph\u00e2n ph\u1ed1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (l\u00e0 kho\u1ea3n \u0111\u01a1n v\u1ecb thu \u0111\u01b0\u1ee3c \u0111\u00e3 ghi nh\u1eadn doanh thu, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a ph\u00e1t sinh chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng, bao g\u1ed3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, kinh ph\u00ed \u0111\u1ea7u t\u01b0 \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh,…); ngo\u00e0i ra c\u00f2n ph\u1ea3n \u00e1nh s\u1ed1 th\u00e2m h\u1ee5t l\u0169y k\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 C\u00f3 TK 421; tr\u01b0\u1eddng h\u1ee3p TK 421 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec 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 3<\/p>\n<\/td>\n Qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb<\/p>\n<\/td>\n 283<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh quy \u0111\u1ecbnh, bao g\u1ed3m Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 c\u00e1c qu\u1ef9 kh\u00e1c \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, kh\u00f4ng bao g\u1ed3m c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t ph\u1ea3i tr\u1ea3.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 431<\/p>\n<\/td>\n<\/tr>\n 4<\/p>\n<\/td>\n Kinh ph\u00ed mang sang n\u0103m sau<\/p>\n<\/td>\n 284<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n kinh ph\u00ed m\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n doanh thu trong n\u0103m nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng, \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 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh).<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 468.<\/p>\n<\/td>\n<\/tr>\n 5<\/p>\n<\/td>\n T\u00e0i s\u1ea3n thu\u1ea7n kh\u00e1c<\/p>\n<\/td>\n 285<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n thu\u1ea7n kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean, bao g\u1ed3m kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u01b0a x\u1eed l\u00fd.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 C\u00f3 TK 413; tr\u01b0\u1eddng h\u1ee3p TK 413 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec 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 T\u1ed4NG C\u1ed8NG NGU\u1ed2N V\u1ed0N<\/strong><\/p>\n<\/td>\n 300<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 c\u00e1c ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n Ch\u1ec9 ti\u00eau \u201cT\u1ed4NG C\u1ed8NG T\u00c0I S\u1ea2N\u201d = Ch\u1ec9 ti\u00eau \u201cT\u1ed4NG C\u1ed8NG NGU\u1ed2N V\u1ed0N\u201d<\/p>\n<\/td>\n M\u00e3 s\u1ed1 300 = M\u00e3 s\u1ed1 240 + M\u00e3 s\u1ed1 280 = M\u00e3 s\u1ed1 230<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n L\u01b0u \u00fd:<\/em><\/strong> \u0110\u1ed1i v\u1edbi s\u1ed1 <\/em>l<\/em>i\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n<\/em>,<\/em> d\u00e0i h\u1ea1n: \u0110\u01a1n v\u1ecb ch<\/em>\u1ec9<\/em> th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i t\u1ea1i ng\u00e0y kh\u00f3a s<\/em>\u1ed5<\/em> k\u1ebf to\u00e1n <\/em>l<\/em>\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (3<\/em>1<\/em>\/<\/em>1<\/em>2) \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan c\u00f2n s\u1ed1 d\u01b0 \u0111\u1ec3 tr\u00ecnh b\u00e0y l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; kh\u00f4ng ph\u00e2n lo\u1ea1i ngay khi ph\u00e1t sinh, v\u00ec v\u1eady kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n ri\u00eang \u0111<\/em>\u1ec3<\/em> theo d\u00f5i ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n.<\/em><\/p>\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, Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o, N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o c\u1ee7a B01\/BCTC theo H\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC K\u1ebft c\u1ea5u g\u1ed3m 2 ph\u1ea7n: Ph\u1ea7n T\u00e0i s\u1ea3n v\u00e0 Ph\u1ea7n…<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[129],"ht-kb-tag":[],"class_list":["post-74145","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b01-bctc-bao-cao-tinh-hinh-tai-chinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74145","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=74145"}],"version-history":[{"count":2,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74145\/revisions"}],"predecessor-version":[{"id":74157,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74145\/revisions\/74157"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=74145"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=74145"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=74145"}],"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\u1ee5c \u0111\u00edch<\/strong><\/span><\/h4>\n
2.2 C\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/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