{"id":177,"date":"2018-08-15T01:43:39","date_gmt":"2018-08-15T01:43:39","guid":{"rendered":"http:\/\/ketoan.khowebseotop.vn\/?p=177"},"modified":"2018-08-15T01:43:39","modified_gmt":"2018-08-15T01:43:39","slug":"huong-dan-cach-lap-bang-can-doi-ke-toan","status":"publish","type":"post","link":"https:\/\/webmaibinh.com\/w\/ketoan2011\/huong-dan-cach-lap-bang-can-doi-ke-toan\/","title":{"rendered":"H\u01b0\u1edbng D\u1eabn C\u00e1ch L\u1eadp B\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf To\u00e1n"},"content":{"rendered":"
\u0110\u1ec3 gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 l\u1eadp \u0111\u01b0\u1ee3c B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng v\u00e0 \u0111\u00fang chu\u1ea9n sau \u0111\u00e2y Izi Thu\u1ebf xin tr\u00ecnh b\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/div>\n
\nTheo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 \u201ctr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d t\u1eeb \u0111\u1ecdan15 \u0111\u1ebfn \u0111\u1ecdan32, khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n thu c\u00e1c nguy\u00ean t\u1eafc chung v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ngo\u00e0i ra, tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n m\u1ee5c T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, t\u00f9y theo th\u1eddi h\u1ea1n cu\u1ea3 chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/div>\n
– \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng trong v\u00f2ng 12 th\u00e1ng, th\u00ec T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo \u0111i\u1ec1u ki\u1ec7n sau:<\/div>\n
    \n
  • \u00a0T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hsy thanh to\u00e1n trong v\u00f2ng 12 th\u00e1ng t\u1edbi k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o l\u1ecdai ng\u1eafn h\u1ea1n.<\/li>\n
  • T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n t\u1eeb tr\u00ean 12 th\u00e1ng t\u1edbi tr\u1edf l\u00ean k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o l\u1ecdai d\u00e0i h\u1ea1n.<\/li>\n<\/ul>\n
    – \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng d\u00e0i h\u01a1n 12 th\u00e1ng, th\u00ec T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo \u0111i\u1ec1u ki\u1ec7n sau:<\/div>\n
      \n
    • T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n trong v\u00f2ng m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng, \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o l\u1ecdai ng\u1eafn h\u1ea1n;<\/li>\n
    • T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n trong th\u1eddi gian d\u00e0i h\u01a1n m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng, \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i d\u00e0i h\u1ea1n.<\/li>\n<\/ul>\n
      \nN\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m<\/p>\n

      Ph\u1ea7n t\u00e0i s\u1ea3n<\/strong><\/div>\n

      A: T\u00c0I S\u1ea2N NG\u1eaeN H\u1ea0N – M\u00e3 s\u1ed1 100<\/strong>
      \nPh\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb ti\u1ec1n, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c c\u1ecf th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n, ho\u1eb7c c\u00f3 th\u1ec3 b\u00e1n hay s\u1eed d\u1ee5ng trong v\u00f2ng m\u1ed9t n\u0103m ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p c\u00f3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, g\u1ed3m: ti\u1ec1n, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n, h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c.
      \nM\u00e3 s\u1ed1 100 = M\u00e3 s\u1ed1 110 + M\u00e3 s\u1ed1 120 + M\u00e3 s\u1ed1 130 + M\u00e3 s\u1ed1 140 + M\u00e3 s\u1ed1 150
      \nI. TI\u1ec0N – M\u00e3 s\u1ed1 110<\/strong>
      \nM\u00e3 s\u1ed1 110 = M\u00e3 s\u1ed1 111 + M\u00e3 s\u1ed1 112
      \n1. Ti\u1ec1n – M\u00e3 s\u1ed1 111:<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cTi\u1ec1n\u201d l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 111 “Ti\u1ec1n m\u1eb7t” , 112 “Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng”, 113 “Ti\u1ec1n \u0111ang chuy\u1ec3n” tr\u00ean s\u1ed5 c\u00e1i.
      \n2. C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n – M\u00e3 s\u1ed1 112:<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 121 “\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n” tr\u00ean S\u1ed5 chi ti\u1ebft TK 121, g\u1ed3m c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c \u0111\u00e1o h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y mua.
      \nII. C\u00c1C KHO\u1ea2N \u0110\u1ea6U T\u01af T\u00c0I CH\u00cdNH NG\u1eaeN H\u1ea0N – M\u00e3 s\u1ed1 120:<\/strong>
      \nM\u00e3 s\u1ed1 120 = M\u00e3 s\u1ed1 121 + M\u00e3 s\u1ed1 129
      \n1. \u0110\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n – M\u00e3 s\u1ed1 121:<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 121 “\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n” v\u00e0 128 “\u0110\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n kh\u00e1c” tr\u00ean s\u1ed5 c\u00e1i sau khi tr\u1eeb \u0111i ph\u1ea7n \u0111\u00e3 ghi v\u00e0o m\u1ee5c \u201cC\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d.
      \n2. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n – M\u00e3 s\u1ed1 129<\/strong>
      \nS\u1ed1 li\u1ec7u 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: (***)
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n\u201d l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 129 “D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n” tr\u00ean s\u1ed5 c\u00e1i.
      \nIII. C\u00e1c kho\u1ea3n ph\u1ea3i thu NG\u1eaeN H\u1ea0N – M\u00e3 s\u1ed1 130<\/strong><\/u>
      \nM\u00e3 s\u1ed1 130 = M\u00e3 s\u1ed1 131 + M\u00e3 s\u1ed1 132 + M\u00e3 s\u1ed1 133 + M\u00e3 s\u1ed1 134 + M\u00e3 s\u1ed1 135 + M\u00e3 s\u1ed1 139
      \n1. Ph\u1ea3i thu kh\u00e1ch h\u00e0ng – M\u00e3 s\u1ed1 131<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu kh\u00e1ch h\u00e0ng\u201d c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 131 “Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng” m\u1edf theo t\u1eebng kh\u00e1ch h\u00e0ng tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n 131, chi ti\u1ebft c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n.
      \n2. Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n – M\u00e3 s\u1ed1 132<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft t\u00e0i kho\u1ea3n 331 “Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n” m\u1edf theo t\u1eebng ng\u01b0\u1eddi b\u00e1n tr\u00ean s\u1ed5 chi ti\u1ebft TK 331.
      \n3. Ph\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n – M\u00e3 s\u1ed1 133<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n\u201d l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft T\u00e0i kho\u1ea3n 1368 \u201cPh\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c\u201d tr\u00ean S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft T\u00e0i kho\u1ea3n 1368, chi ti\u1ebft c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n.
      \n4. Ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng – M\u00e3 s\u1ed1 134<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 t\u00e0i kho\u1ea3n 337 “Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng” tr\u00ean s\u1ed5 c\u00e1i.
      \n5. C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c – M\u00e3 s\u1ed1 135<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK 1385, TK 1388, TK 334, TK 338 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n 1385, 334, 338, chi ti\u1ebft c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n.
      \n5. D\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i – M\u00e3 s\u1ed1 139<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft t\u00e0i kho\u1ea3n 139 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 139, chi ti\u1ebft c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i.
      \nV. H\u00c0NG T\u1ed2N KHO – M\u00e3 s\u1ed1 140<\/strong>
      \nM\u00e3 s\u1ed1 140 = M\u00e3 s\u1ed1 141 + M\u00e3 s\u1ed1 149
      \n1. H\u00e0ng t\u1ed3n kho – M\u00e3 s\u1ed1 141<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 151 “H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng”, 152 “Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u”, 153 “C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5”, 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang”, 155 “Th\u00e0nh ph\u1ea9m”, 156 “H\u00e0ng h\u00f3a”, 157 “H\u00e0ng g\u1eedi \u0111i b\u00e1n” v\u00e0 158 \u201cH\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf\u201d tr\u00ean s\u1ed5 c\u00e1i.
      \n2. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho – M\u00e3 s\u1ed1 149<\/strong>
      \nS\u1ed1 li\u1ec7u 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: (***)
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 159 “D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho” tr\u00ean s\u1ed5 c\u00e1i.
      \nVI. T\u00c0I S\u1ea2N NG\u1eaeN H\u1ea0N KH\u00c1C – M\u00e3 s\u1ed1 150<\/strong>
      \nM\u00e3 s\u1ed1 150 = M\u00e3 s\u1ed1 151 + M\u00e3 s\u1ed1 152 + M\u00e3 s\u1ed1 154 + M\u00e3 s\u1ed1 158
      \n1. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n – M\u00e3 s\u1ed1 151<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 142 “Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n” tr\u00ean s\u1ed5 c\u00e1i.
      \n2. Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb – M\u00e3 s\u1ed1 152<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 t\u00e0i kho\u1ea3n 133 “Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb” tr\u00ean s\u1ed5 c\u00e1i.
      \n3. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu nh\u00e0 n\u01b0\u1edbc – M\u00e3 s\u1ed1 154<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft t\u00e0i kho\u1ea3n 333 “Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc” tr\u00ean s\u1ed5 chi ti\u1ebft TK 333.
      \n4. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c – M\u00e3 s\u1ed1 158<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y s\u1ed1 d\u01b0 N\u1ee3 t\u00e0i kho\u1ea3n 1381 “T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd\u201d, 141 \u201cT\u1ea1m \u1ee9ng\u201d, 144 \u201cC\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ng\u1eafn h\u1ea1n\u201d tr\u00ean s\u1ed5 c\u00e1i.
      \nB. T\u00c0I S\u1ea2N D\u00c0I H\u1ea0N – M\u00e3 s\u1ed1 200<\/strong>
      \nM\u00e3 s\u1ed1 200 = M\u00e3 s\u1ed1 210 + M\u00e3 s\u1ed1 220 + M\u00e3 s\u1ed1 240 + M\u00e3 s\u1ed1 250 + M\u00e3 s\u1ed1 260<\/p>\n

      I. C\u00c1C KHO\u1ea2N PH\u1ea2I THU D\u00c0I H\u1ea0N – M\u00e3 s\u1ed1 210<\/strong>
      \nM\u00e3 s\u1ed1 210 = M\u00e3 s\u1ed1 211 + M\u00e3 s\u1ed1 212 + M\u00e3 s\u1ed1 213 + M\u00e3 s\u1ed1 218 + M\u00e3 s\u1ed1 219
      \n1. Ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng – M\u00e3 s\u1ed1 211<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng\u201d c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 131 “Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng” m\u1edf chi ti\u1ebft theo t\u1eebng kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.
      \n2. V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u2013 M\u00e3 s\u1ed1 212<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 1361 \u201cV\u1ed1n kinh doanh \u1edf c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 136
      \n3. Ph\u1ea3i thu d\u00e0i h\u1ea1n n\u1ed9i b\u1ed9 \u2013 M\u00e3 s\u1ed1 213<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 chi ti\u1ebft s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 1368 \u201cPh\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c\u201d tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 1368, chi ti\u1ebft c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n.
      \n4. Ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c \u2013 M\u00e3 s\u1ed1 218<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 138, 331, 338 (chi ti\u1ebft c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c) tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 1388, 331,338.
      \n5. D\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i \u2013 M\u00e3 s\u1ed1 219<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 139 \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i\u201d, chi ti\u1ebft d\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 139.<\/p>\n

      II. T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH – M\u00e3 s\u1ed1 220<\/strong>
      \nM\u00e3 s\u1ed1 220 = M\u00e3 s\u1ed1 221 + M\u00e3 s\u1ed1 224 + M\u00e3 s\u1ed1 227 + M\u00e3 s\u1ed1 230
      \n1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh – M\u00e3 s\u1ed1 221<\/strong>
      \nM\u00e3 s\u1ed1 221 = M\u00e3 s\u1ed1 222 + M\u00e3 s\u1ed1 223
      \n1.1. Nguy\u00ean gi\u00e1 – M\u00e3 s\u1ed1 222<\/strong><\/em>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau nguy\u00ean gi\u00e1 l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 211 “T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh” tr\u00ean s\u1ed5 c\u00e1i.
      \n1.2. Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf – M\u00e3 s\u1ed1 223<\/strong><\/em>
      \nS\u1ed1 li\u1ec7u 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: (***)
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf l\u00e0 s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 2141 “Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh” tr\u00ean s\u1ed5 c\u00e1i.
      \n2. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh – M\u00e3 s\u1ed1 224<\/strong>
      \nM\u00e3 s\u1ed1 224 = M\u00e3 s\u1ed1 225 + M\u00e3 s\u1ed1 226
      \n2.1. Nguy\u00ean gi\u00e1 – M\u00e3 s\u1ed1 225<\/strong><\/em>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau nguy\u00ean gi\u00e1 l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 t\u00e0i kho\u1ea3n 212 “T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh” tr\u00ean s\u1ed5 c\u00e1i.
      \n2.2. Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf – M\u00e3 s\u1ed1 226<\/strong><\/em>
      \nS\u1ed1 li\u1ec7u 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: (***)
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf l\u00e0 s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 2142 “Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh” tr\u00ean s\u1ed5 c\u00e1i.
      \n3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh – M\u00e3 s\u1ed1 227<\/strong>
      \nM\u00e3 s\u1ed1 227 = M\u00e3 s\u1ed1 228 + M\u00e3 s\u1ed1 229
      \n3.1. Nguy\u00ean gi\u00e1 – M\u00e3 s\u1ed1 228<\/strong><\/em>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau nguy\u00ean gi\u00e1 l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 213 “T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh” tr\u00ean s\u1ed5 c\u00e1i.
      \n3.2. Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf – M\u00e3 s\u1ed1 229<\/strong><\/em>
      \nS\u1ed1 li\u1ec7u 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: (***)
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf l\u00e0 s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 2143 “Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh” tr\u00ean s\u1ed5 c\u00e1i.
      \n4. Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang \u2013 M\u00e3 s\u1ed1 230<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 t\u00e0i kho\u1ea3n 241 “X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang” tr\u00ean s\u1ed5 c\u00e1i.<\/p>\n

      III. B\u1ea4T \u0110\u1ed8NG S\u1ea2N \u0110\u1ea6U T\u01af \u2013 M\u00e3 s\u1ed1 240<\/strong>
      \nM\u00e3 s\u1ed1 240 = M\u00e3 s\u1ed1 241 – M\u00e3 s\u1ed1 242
      \n1.1 Nguy\u00ean gi\u00e1 – M\u00e3 s\u1ed1 241<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau nguy\u00ean gi\u00e1 l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 217 “B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0” tr\u00ean s\u1ed5 c\u00e1i.
      \n3.2. Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf – M\u00e3 s\u1ed1 242<\/strong>
      \nS\u1ed1 li\u1ec7u 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: (***)
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf l\u00e0 s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 2147 “Hao m\u00f2n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0” tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 2147.
      \nIV. C\u00c1C KHO\u1ea2N \u0110\u1ea6U T\u01af T\u00c0I CH\u00cdNH D\u00c0I H\u1ea0N – M\u00e3 s\u1ed1 250<\/strong>
      \nM\u00e3 s\u1ed1 250 = M\u00e3 s\u1ed1 251 + M\u00e3 s\u1ed1 252 + M\u00e3 s\u1ed1 258 + M\u00e3 s\u1ed1 259
      \n1. \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con – M\u00e3 s\u1ed1 251<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 221 “\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con” tr\u00ean s\u1ed5 c\u00e1i.
      \n2. \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, li\u00ean doanh – M\u00e3 s\u1ed1 252<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 222 “V\u1ed1n g\u00f3p li\u00ean doanh” v\u00e0 TK 223 \u201c\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft\u201d, tr\u00ean s\u1ed5 c\u00e1i.
      \n3. \u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c – M\u00e3 s\u1ed1 258<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 228 “\u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c” tr\u00ean s\u1ed5 c\u00e1i.
      \n4. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n – M\u00e3 s\u1ed1 259<\/strong>
      \nS\u1ed1 li\u1ec7u 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: (***).
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n, l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 229 “D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n” tr\u00ean s\u1ed5 c\u00e1i.
      \nV. T\u00c0I S\u1ea2N D\u00c0I H\u1ea0N KH\u00c1C – M\u00e3 s\u1ed1 260<\/strong>
      \nM\u00e3 s\u1ed1 260 = M\u00e3 s\u1ed1 261 + M\u00e3 s\u1ed1 262 + M\u00e3 s\u1ed1 268
      \n1. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n – M\u00e3 s\u1ed1 261<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 242 “Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n” tr\u00ean s\u1ed5 c\u00e1i.
      \n2. T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i – M\u00e3 s\u1ed1 262<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 243 “T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i” tr\u00ean s\u1ed5 c\u00e1i.
      \n3. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c – M\u00e3 s\u1ed1 268<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 244 “K\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c d\u00e0i h\u1ea1n” v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan tr\u00ean s\u1ed5 c\u00e1i.<\/p>\n

      T\u1ed4NG C\u1ed8NG T\u00c0I S\u1ea2N – M\u00e3 s\u1ed1 270<\/strong>
      \nM\u00e3 s\u1ed1 270 = M\u00e3 s\u1ed1 100 + M\u00e3 s\u1ed1 200<\/p>\n

      Ph\u1ea7n ngu\u1ed3n v\u1ed1n
      \nA – N\u1ee2 PH\u1ea2I TR\u1ea2 – M\u00e3 s\u1ed1 300<\/strong>
      \nM\u00e3 s\u1ed1 300 = M\u00e3 s\u1ed1 310 + M\u00e3 s\u1ed1 330
      \nI. N\u1ee2 NG\u1eaeN H\u1ea0N – M\u00e3 s\u1ed1 310<\/strong>
      \nM\u00e3 s\u1ed1 310 = M\u00e3 s\u1ed1 311 + M\u00e3 s\u1ed1 312 + M\u00e3 s\u1ed1 313 + M\u00e3 s\u1ed1 314 + M\u00e3 s\u1ed1 315 + M\u00e3 s\u1ed1 316 + M\u00e3 s\u1ed1 317 + M\u00e3 s\u1ed1 318 + M\u00e3 s\u1ed1 319 + M\u00e3 s\u1ed1 320
      \n1. Vay v\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n – M\u00e3 s\u1ed1 311<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 311 “Vay ng\u1eafn h\u1ea1n” v\u00e0 315 \u201cN\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3\u201d tr\u00ean s\u1ed5 c\u00e1i.
      \n2. Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n – M\u00e3 s\u1ed1 312<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n l\u00e0 t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 331 “Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n” \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n m\u1edf theo t\u1eebng ng\u01b0\u1eddi b\u00e1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n 331.
      \n3. Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc – M\u00e3 s\u1ed1 313<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 131 “Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng” m\u1edf cho t\u1eebng kh\u00e1ch h\u00e0ng tr\u00ean s\u1ed5 chi ti\u1ebft TK 131 v\u00e0 s\u1ed1 d\u01b0 C\u00f3 TK 3387 \u201dDoanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\u201d tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 3387.
      \n4. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc – M\u00e3 s\u1ed1 314<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 333 “Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc” tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 333.
      \n5. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng – M\u00e3 s\u1ed1 315<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 334 “Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng” tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 334 (Chi ti\u1ebft c\u00f2n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng).
      \n6. Chi ph\u00ed ph\u1ea3i tr\u1ea3 – M\u00e3 s\u1ed1 316<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 335 “Chi ph\u00ed ph\u1ea3i tr\u1ea3 ” tr\u00ean s\u1ed5 c\u00e1i.
      \n7. Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 – M\u00e3 s\u1ed1 317<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” tr\u00ean s\u1ed5 chi ti\u1ebft TK 336 (Chi ti\u1ebft ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n).
      \n8. Ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng – M\u00e3 s\u1ed1 318<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 337 “Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng” tr\u00ean s\u1ed5 c\u00e1i.
      \n9. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p ng\u1eafn h\u1ea1n kh\u00e1c – M\u00e3 s\u1ed1 319<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 338 “Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c”, T\u00e0i kho\u1ea3n 138 \u201cPh\u1ea3i thu kh\u00e1c\u201d, tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a c\u00e1c TK 338, 138 (Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n).
      \n10. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n – M\u00e3 s\u1ed1 320<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 352 “D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3” tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a TK 352 (chi ti\u1ebft c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n).<\/div>\n

      II. N\u1ee2 D\u00c0I H\u1ea0N – M\u00e3 s\u1ed1 330<\/strong>
      \nM\u00e3 s\u1ed1 330 = M\u00e3 s\u1ed1 331 + M\u00e3 s\u1ed1 332 + M\u00e3 s\u1ed1 333 + M\u00e3 s\u1ed1 334 + M\u00e3 s\u1ed1 335 + M\u00e3 s\u1ed1 336 + M\u00e3 s\u1ed1 337
      \n1. Ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n ng\u01b0\u1eddi b\u00e1n – M\u00e3 s\u1ed1 331<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n l\u00e0 t\u1ed5ng c\u00e1c s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 331 “Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n”, m\u1edf theo t\u1eebng ng\u01b0\u1eddi b\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i n\u1ee3 d\u00e0i h\u1ea1n.
      \n2. Ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n n\u1ed9i b\u1ed9 – M\u00e3 s\u1ed1 332<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 chi ti\u1ebft s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” tr\u00ean s\u1ed5 chi ti\u1ebft TK 336 (Chi ti\u1ebft c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i N\u1ee3 d\u00e0i h\u1ea1n).
      \n3. Ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c – M\u00e3 s\u1ed1 333<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 338 v\u00e0 t\u00e0i kho\u1ea3n 344 tr\u00ean s\u1ed5 c\u00e1i TK 344 v\u00e0 s\u1ed5 chi ti\u1ebft TK 338 (chi ti\u1ebft ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n).
      \n4. Vay v\u00e0 n\u1ee3 d\u00e0i h\u1ea1n – M\u00e3 s\u1ed1 334<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a c\u1ee7a t\u00e0i kho\u1ea3n 341, t\u00e0i kho\u1ea3n 342 v\u00e0 k\u1ebft qu\u1ea3 t\u00ecm \u0111\u01b0\u1ee3c c\u1ee7a s\u1ed1 d\u01b0 C\u00f3 TK 3431 \u2013 d\u01b0 N\u1ee3 TK 3432 + d\u01b0 C\u00f3 TK 3433 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 343.
      \n5. Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 – M\u00e3 s\u1ed1 335<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 347 tr\u00ean s\u1ed5 c\u00e1i TK 347.
      \n6. D\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m – M\u00e3 s\u1ed1 336<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 351 tr\u00ean s\u1ed5 c\u00e1i TK 351.
      \n7. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n – M\u00e3 s\u1ed1 337<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft t\u00e0i kho\u1ea3n 352 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 352.<\/p>\n

      B. V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU – M\u00e3 s\u1ed1 400<\/strong>
      \nM\u00e3 s\u1ed1 400 = M\u00e3 s\u1ed1 410 + M\u00e3 s\u1ed1 430
      \nI. V\u1ed2N CH\u1ee6 S\u1ede H\u1eeeU – M\u00e3 s\u1ed1 410<\/strong>
      \nM\u00e3 s\u1ed1 410 = 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 417 + M\u00e3 s\u1ed1 418 + M\u00e3 s\u1ed1 419 + M\u00e3 s\u1ed1 420 + M\u00e3 s\u1ed1 421
      \n1. V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu – M\u00e3 s\u1ed1 411<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 4111 “V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu” tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 4111.
      \n2. Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n – M\u00e3 s\u1ed1 412<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 4112 “Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n” tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 4112. N\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026)
      \n3. V\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu – M\u00e3 s\u1ed1 413<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 4118 “V\u1ed1n kh\u00e1c” tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 4118.
      \n4. C\u1ed5 phi\u1ebfu qu\u1ef9 – M\u00e3 s\u1ed1 414<\/strong>
      \nS\u1ed1 li\u1ec7u 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: (***)
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 419 “C\u1ed5 phi\u1ebfu qu\u1ef9” tr\u00ean s\u1ed5 c\u00e1i.
      \n5. Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n – M\u00e3 s\u1ed1 415<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 412 “Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n” tr\u00ean s\u1ed5 c\u00e1i. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n 412 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u 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: (***).
      \n6. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i – M\u00e3 s\u1ed1 416<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 l\u00e0 s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 413 “Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1” tr\u00ean s\u1ed5 c\u00e1i. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n 413 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u 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: (***)
      \n7. Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n – M\u00e3 s\u1ed1 417<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau qu\u1ef9 ph\u00e1t tri\u1ec3n kinh doanh l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 414 “Qu\u1ef9 ph\u00e1t tri\u1ec3n kinh doanh” tr\u00ean s\u1ed5 c\u00e1i.
      \n8. Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh – M\u00e3 s\u1ed1 418<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 415 “Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh” tr\u00ean s\u1ed5 c\u00e1i.
      \n9. Qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu – M\u00e3 s\u1ed1 419<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 418 “C\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu” tr\u00ean s\u1ed5 c\u00e1i.
      \n10. L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i – M\u00e3 s\u1ed1 420<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau LN sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 421 “L\u00e3i ch\u01b0a ph\u00e2n ph\u1ed1i” tr\u00ean s\u1ed5 c\u00e1i. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n 421 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u 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: (***)
      \n11. Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n – M\u00e3 s\u1ed1 421<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 441 tr\u00ean s\u1ed5 c\u00e1i.<\/p>\n

      II. NGU\u1ed2N KINH PH\u00cd V\u00c0 QU\u1ef8 KH\u00c1C – M\u00e3 s\u1ed1 430<\/strong>
      \nM\u00e3 s\u1ed1 430 = M\u00e3 s\u1ed1 431 + M\u00e3 s\u1ed1 432 + M\u00e3 s\u1ed1 433
      \n1. Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i – M\u00e3 s\u1ed1 431<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i l\u00e0 s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 431 “Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i” tr\u00ean s\u1ed5 c\u00e1i.
      \n2. Ngu\u1ed3n kinh ph\u00ed – M\u00e3 s\u1ed1 432<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 461 v\u1edbi s\u1ed1 d\u01b0 N\u1ee3 t\u00e0i kho\u1ea3n 161 tr\u00ean s\u1ed5 c\u00e1i. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u01b0 N\u1ee3 t\u00e0i kho\u1ea3n 161 l\u1edbn h\u01a1n s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 461 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 (\u2026)
      \n3. Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 – M\u00e3 s\u1ed1 433<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 466 “Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110” tr\u00ean s\u1ed5 c\u00e1i.<\/p>\n

      T\u1ed4NG C\u1ed8NG NGU\u1ed2N V\u1ed0N – M\u00e3 s\u1ed1 440<\/strong>
      \nM\u00e3 s\u1ed1 430 = M\u00e3 s\u1ed1 300 + M\u00e3 s\u1ed1 400<\/p>\n

      C\u00e1c ch\u1ec9 ti\u00eau ngo\u00e0i B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n
      \n1. T\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 001 – “T\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i” tr\u00ean s\u1ed5 c\u00e1i.
      \n2. V\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng:<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 002 “V\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng” tr\u00ean s\u1ed5 c\u00e1i.
      \n3. H\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn k\u00fd g\u1eedi:<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 003 “H\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn k\u00fd g\u1eedi” tr\u00ean s\u1ed5 c\u00e1i.
      \n4. N\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 004 “N\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd” tr\u00ean s\u1ed5 c\u00e1i.
      \n5. Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 007 “Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i” tr\u00ean s\u1ed5 c\u00e1i.
      \n6. D\u1ef1 to\u00e1n chi s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n<\/strong>
      \nS\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 008 “D\u1ef1 to\u00e1n chi s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n” tr\u00ean s\u1ed5 c\u00e1i.<\/div>\n

      <\/div>\n
      Hi v\u1ecdng v\u1edbi ph\u1ea7n h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n tr\u00ean s\u1ebd gi\u00fap b\u1ea1n l\u00e0m c\u00f4ng vi\u1ec7c K\u1ebf to\u00e1n Thu\u1ebf d\u1ec5 d\u00e0ng.<\/div>\n","protected":false},"excerpt":{"rendered":"

      \u0110\u1ec3 gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 l\u1eadp \u0111\u01b0\u1ee3c B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng v\u00e0 \u0111\u00fang chu\u1ea9n sau \u0111\u00e2y Izi Thu\u1ebf xin tr\u00ecnh b\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 \u201ctr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d t\u1eeb \u0111\u1ecdan15 \u0111\u1ebfn \u0111\u1ecdan32, khi l\u1eadp…<\/p>\n","protected":false},"author":1,"featured_media":178,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[30],"tags":[],"_links":{"self":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/posts\/177"}],"collection":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/comments?post=177"}],"version-history":[{"count":1,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/posts\/177\/revisions"}],"predecessor-version":[{"id":179,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/posts\/177\/revisions\/179"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/media\/178"}],"wp:attachment":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/media?parent=177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/categories?post=177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/tags?post=177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}