{"id":236343,"date":"2025-04-02T14:16:06","date_gmt":"2025-04-02T07:16:06","guid":{"rendered":"https:\/\/gtax.vn\/?p=236343"},"modified":"2025-04-02T14:39:03","modified_gmt":"2025-04-02T07:39:03","slug":"huong-dan-cach-lap-bao-cao-tai-chinh-cho-nguoi-moi-bat-dau","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/huong-dan-cach-lap-bao-cao-tai-chinh-cho-nguoi-moi-bat-dau\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u"},"content":{"rendered":"<p>Khi l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, b\u1ea1n s\u1ebd c\u1ea7n ph\u1ea3i n\u1eafm v\u1eefng v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u00e2y ch\u00ednh l\u00e0 m\u1ee5c ti\u00eau m\u00e0 b\u1ea1n c\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c trong ngh\u1ec1 k\u1ebf to\u00e1n. Trong b\u00e0i vi\u1ebft n\u00e0y, GTAX s\u1ebd cung c\u1ea5p cho b\u1ea1n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o cho Doanh nghi\u1ec7p.<\/p>\n<header class=\"entry-header\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/huong-dan-cach-lap-bao-cao-tai-chinh-cho-nguoi-moi-bat-dau\/#Huong_dan_cach_lap_bao_cao_tai_chinh_cho_Nguoi_moi_bat_dau\" >H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho Ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/huong-dan-cach-lap-bao-cao-tai-chinh-cho-nguoi-moi-bat-dau\/#Bang_can_doi_ke_toan\" >B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/huong-dan-cach-lap-bao-cao-tai-chinh-cho-nguoi-moi-bat-dau\/#Bao_cao_ket_qua_hoat_dong_kinh_doanh\" >B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/huong-dan-cach-lap-bao-cao-tai-chinh-cho-nguoi-moi-bat-dau\/#Bao_cao_luu_chuyen_tien_te\" >B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/huong-dan-cach-lap-bao-cao-tai-chinh-cho-nguoi-moi-bat-dau\/#Thuyet_minh_bao_cao_tai_chinh\" >Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"entry-title\"><span class=\"ez-toc-section\" id=\"Huong_dan_cach_lap_bao_cao_tai_chinh_cho_Nguoi_moi_bat_dau\"><\/span>H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho Ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, ph\u1ea3n \u00e1nh qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh c\u1ee7a n\u00f3. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u chi ti\u1ebft v\u00e0 to\u00e0n di\u1ec7n nh\u1ea5t, th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, d\u00f2ng ti\u1ec1n v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p>\u0110\u1ec3 ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul>\n<li>L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n;<\/li>\n<li>So\u1ea1n th\u1ea3o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/li>\n<li>Chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bang_can_doi_ke_toan\"><\/span>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tr\u01b0\u1edbc khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (BC\u0110KT), k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i ghi nh\u1eadn t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0o s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft li\u00ean quan, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u00e0 ghi nh\u1eadn k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0o s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<ol>\n<li>Tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5, c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3, so s\u00e1nh gi\u1eefa s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed1 li\u1ec7u chi ti\u1ebft, c\u0169ng nh\u01b0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u1edbi s\u1ed1 th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea, sau \u0111\u00f3 ti\u1ebfn h\u00e0nh kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u00ednh to\u00e1n s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n.<\/li>\n<li>Khi l\u1eadp BC\u0110KT, c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 s\u1ebd \u0111\u01b0\u1ee3c ghi d\u1ef1a tr\u00ean s\u1ed1 d\u01b0 N\u1ee3. Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh ngu\u1ed3n v\u1ed1n c\u00f3 s\u1ed1 d\u01b0 C\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ghi d\u1ef1a tr\u00ean s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n.<\/li>\n<li>C\u00e1c ch\u1ec9 ti\u00eau thu\u1ed9c c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c ghi theo s\u1ed1 d\u01b0 chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y. N\u1ebfu s\u1ed1 d\u01b0 chi ti\u1ebft l\u00e0 d\u01b0 N\u1ee3, s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o ph\u1ea7n \u201ct\u00e0i s\u1ea3n\u201d, c\u00f2n n\u1ebfu s\u1ed1 d\u01b0 chi ti\u1ebft l\u00e0 d\u01b0 C\u00f3, s\u1ebd ghi v\u00e0o ph\u1ea7n \u201cngu\u1ed3n v\u1ed1n\u201d.<\/li>\n<li>M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn c\u00e1c t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c d\u1ef1 ph\u00f2ng (nh\u01b0 TK: 214, 129, 229, 139, 159) th\u01b0\u1eddng c\u00f3 s\u1ed1 d\u01b0 C\u00f3, nh\u01b0ng khi l\u1eadp BC\u0110KT s\u1ebd ghi v\u00e0o ph\u1ea7n t\u00e0i s\u1ea3n v\u1edbi s\u1ed1 \u00e2m; c\u00e1c t\u00e0i kho\u1ea3n ngu\u1ed3n v\u1ed1n nh\u01b0 412, 413, 421 n\u1ebfu c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 v\u1eabn s\u1ebd ghi v\u00e0o ph\u1ea7n \u201cngu\u1ed3n v\u1ed1n\u201d, nh\u01b0ng c\u0169ng ghi v\u1edbi s\u1ed1 \u00e2m.<\/li>\n<\/ol>\n<p>Trong th\u1ef1c t\u1ebf, \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c \u01b0a chu\u1ed9ng, v\u1eeba \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, v\u1eeba ti\u1ebft ki\u1ec7m chi ph\u00ed nh\u00e2n s\u1ef1 d\u00e0i h\u1ea1n.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-236347 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/bang-can-doi-ke-toan-nguon-von-dn_orig.png\" alt=\"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" width=\"792\" height=\"386\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/bang-can-doi-ke-toan-nguon-von-dn_orig.png?v=1743578787 792w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/bang-can-doi-ke-toan-nguon-von-dn_orig-300x146.png?v=1743578787 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/bang-can-doi-ke-toan-nguon-von-dn_orig-768x374.png?v=1743578787 768w\" sizes=\"(max-width: 792px) 100vw, 792px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_hoat_dong_kinh_doanh\"><\/span>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, th\u1ec3 hi\u1ec7n t\u1ed5ng quan v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 c\u00e1c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<p>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh cung c\u1ea5p th\u00f4ng tin thi\u1ebft y\u1ebfu cho nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau, nh\u1eb1m ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch v\u1ec1 chi ph\u00ed, doanh thu, thu nh\u1eadp v\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>\u0110\u1eb7c bi\u1ec7t, v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m ho\u1eb7c khi c\u00f3 thay \u0111\u1ed5i l\u1edbn trong c\u01a1 c\u1ea5u ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p th\u01b0\u1eddng c\u1ea7n \u0111\u1ebfn s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch \u0111\u1ec3 th\u1ef1c hi\u1ec7n <a href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue\/\" target=\"_blank\" rel=\"noopener\">quy\u1ebft to\u00e1n thu\u1ebf<\/a> v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p>B\u1ea3n ch\u1ea5t c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/p>\n<p>&#8211; B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>&#8211; Ngo\u00e0i ra, b\u00e1o c\u00e1o n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ec3 d\u1ef1 \u0111o\u00e1n c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong t\u01b0\u01a1ng lai.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_luu_chuyen_tien_te\"><\/span>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3n \u00e1nh s\u1ef1 di chuy\u1ec3n c\u1ee7a d\u00f2ng ti\u1ec1n v\u00e0o v\u00e0 ra c\u1ee7a doanh nghi\u1ec7p. C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o n\u00e0y: ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp.<\/p>\n<p>Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i b\u00e1o c\u00e1o c\u00e1c lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 n\u00eau:<\/p>\n<p><strong>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:<\/strong><\/p>\n<p>Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, c\u00e1c ch\u1ec9 ti\u00eau th\u1ec3 hi\u1ec7n lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 ra \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o v\u00e0 x\u00e1c \u0111\u1ecbnh theo m\u1ed9t trong hai c\u00e1ch sau:<\/p>\n<p>1. Ph\u00e2n t\u00edch v\u00e0 t\u1ed5ng h\u1ee3p tr\u1ef1c ti\u1ebfp c\u00e1c kho\u1ea3n thu v\u00e0 chi theo t\u1eebng n\u1ed9i dung t\u1eeb c\u00e1c ghi ch\u00e9p k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>2. \u0110i\u1ec1u ch\u1ec9nh doanh thu, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 c\u00e1c m\u1ee5c kh\u00e1c trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 ph\u1ea3n \u00e1nh:<\/p>\n<p>+ Nh\u1eefng thay \u0111\u1ed5i trong k\u1ef3 v\u1ec1 h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/p>\n<p>+ C\u00e1c lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh;<\/p>\n<p>+ C\u00e1c kho\u1ea3n m\u1ee5c kh\u00f4ng ph\u1ea3i ti\u1ec1n m\u1eb7t kh\u00e1c.<\/p>\n<p><strong>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp:<\/strong><\/p>\n<p>C\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 d\u00f2ng ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, sau \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c kho\u1ea3n m\u1ee5c sau:<\/p>\n<p>&#8211; Doanh thu v\u00e0 chi ph\u00ed kh\u00f4ng li\u00ean quan \u0111\u1ebfn ti\u1ec1n m\u1eb7t, ch\u1eb3ng h\u1ea1n nh\u01b0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 d\u1ef1 ph\u00f2ng.<br \/>\n&#8211; L\u00e3i ho\u1eb7c l\u1ed7 t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u01b0a th\u1ef1c hi\u1ec7n.<br \/>\n&#8211; S\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<br \/>\n&#8211; Nh\u1eefng thay \u0111\u1ed5i trong k\u1ef3 v\u1ec1 h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p).<br \/>\n&#8211; L\u00e3i l\u1ed7 t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-236348 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/mau-bao-cao-luu-chuyen-tien-te-FPT.docx.png\" alt=\"B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\" width=\"679\" height=\"518\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/mau-bao-cao-luu-chuyen-tien-te-FPT.docx.png?v=1743578880 679w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/mau-bao-cao-luu-chuyen-tien-te-FPT.docx-300x229.png?v=1743578880 300w\" sizes=\"(max-width: 679px) 100vw, 679px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuyet_minh_bao_cao_tai_chinh\"><\/span>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, c\u00f3 nhi\u1ec7m v\u1ee5 m\u00f4 t\u1ea3 m\u1ed9t c\u00e1ch chi ti\u1ebft v\u00e0 ph\u00e2n t\u00edch c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, c\u00f9ng v\u1edbi c\u00e1c th\u00f4ng tin b\u1ed5 sung c\u1ea7n thi\u1ebft theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. Ngo\u00e0i ra, b\u1ea3n thuy\u1ebft minh c\u0169ng c\u00f3 th\u1ec3 cung c\u1ea5p nh\u1eefng th\u00f4ng tin kh\u00e1c m\u00e0 doanh nghi\u1ec7p cho l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>Ngo\u00e0i vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong c\u00e1c con s\u1ed1, doanh nghi\u1ec7p c\u0169ng c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c s\u1ef1 minh b\u1ea1ch v\u00e0 h\u1ee3p l\u00fd trong c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i l\u1edbn nh\u01b0 chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, m\u1edf r\u1ed9ng chi nh\u00e1nh ho\u1eb7c <a href=\"https:\/\/gtax.vn\/english\/thanh-lap-van-phong-dai-dien\/\" target=\"_blank\" rel=\"noopener\">th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp VP\u0110D<\/a>, vi\u1ec7c chu\u1ea9n h\u00f3a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd gi\u00fap t\u0103ng uy t\u00edn v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-236349 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/khong-nop-bao-cao-tai-chinh-co-bi-phat-khong-8.jpg\" alt=\"Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"722\" height=\"445\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/khong-nop-bao-cao-tai-chinh-co-bi-phat-khong-8.jpg?v=1743578954 722w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/04\/khong-nop-bao-cao-tai-chinh-co-bi-phat-khong-8-300x185.jpg?v=1743578954 300w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/p>\n<p><strong>Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<p>Khi th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i so\u1ea1n th\u1ea3o B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang quy \u0111\u1ecbnh t\u1eeb \u0111o\u1ea1n 60 \u0111\u1ebfn \u0111o\u1ea1n 74 c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 v\u1ec1 &#8220;tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh&#8221; v\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn trong Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n<p>\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 (bao g\u1ed3m c\u1ea3 d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0 t\u00f3m t\u1eaft), doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u1eadp B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 27 v\u1ec1 &#8220;b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9&#8221; v\u00e0 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn li\u00ean quan.<\/p>\n<p>B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i bao g\u1ed3m c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/p>\n<ul>\n<li>C\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n quan tr\u1ecdng.<\/li>\n<li>Tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c (c\u00e1c th\u00f4ng tin quan tr\u1ecdng).<\/li>\n<li>Cung c\u1ea5p th\u00f4ng tin b\u1ed5 sung ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c, nh\u01b0ng c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c tr\u00ecnh b\u00e0y trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng. M\u1ed7i m\u1ee5c trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ea7n \u0111\u01b0\u1ee3c li\u00ean k\u1ebft v\u1edbi c\u00e1c th\u00f4ng tin li\u00ean quan trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00e0nh cho t\u1ea5t c\u1ea3 c\u00e1c k\u1ebf to\u00e1n vi\u00ean. N\u1ebfu b\u1ea1n c\u00f3 b\u1ea5t k\u1ef3 c\u00e2u h\u1ecfi n\u00e0o kh\u00e1c, xin vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi GTAX \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3!<\/p>\n<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3316b0a\" data-id=\"3316b0a\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-2810b97 elementor-widget elementor-widget-text-editor\" data-id=\"2810b97\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>V\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ecbnh v\u1ecb l\u1ea1i suy ngh\u0129 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00e3 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty k\u1ebf to\u00e1n th\u1eddi gian qua, GTAX mong mu\u1ed1n \u0111em \u0111\u1ebfn cho t\u1ea5t c\u1ea3 c\u00e1c kh\u00e1ch h\u00e0ng c\u1ee7a m\u00ecnh 1 d\u1ecbch v\u1ee5 ch\u1ea5t l\u01b0\u1ee3ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi chi ph\u00ed m\u00e0 kh\u00e1ch h\u00e0ng \u0111\u00e3 b\u1ecf ra. Qu\u00fd kh\u00e1ch h\u00e0ng c\u00f3 nhu c\u1ea7u t\u01b0 v\u1ea5n ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i, vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n<p><strong>C\u00d4NG TY TNHH T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/strong><\/p>\n<div class=\"et_pb_row et_pb_row_3\">\n<div class=\"et_pb_column et_pb_column_4_4 et_pb_column_5et_pb_css_mix_blend_mode_passthrough et-last-child\">\n<div class=\"et_pb_module et_pb_blurb et_pb_blurb_6et_pb_text_align_leftet_pb_blurb_position_left et_pb_bg_layout_light\">\n<div class=\"et_pb_blurb_content\">\n<ul>\n<li><strong>Tr\u1ee5 s\u1edf:\u00a0<\/strong>Ph\u00f2ng 1901, t\u1ea7ng 19,\u00a0Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, HCM<\/li>\n<li><strong>CN1:<\/strong>\u00a0P.8-6,\u00a0<strong>To\u00e0 Nh\u00e0 IndoChina<\/strong>, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, HCM<\/li>\n<li><strong>CN2:<\/strong>\u00a0P.1508,\u00a0<strong>Vincom Center<\/strong>, 72 L\u00ea Th\u00e1nh T\u00f4n, Qu\u1eadn 1, HCM<\/li>\n<li><strong>CN3:<\/strong>\u00a0T\u1ea7ng 02,\u00a0<strong>Hado Building<\/strong>, 02 H\u1ed3ng H\u00e0, Qu\u1eadn T\u00e2n B\u00ecnh, HCM<\/li>\n<li><strong>Website:<\/strong>\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn\/<\/a><\/li>\n<li><strong>Tel:<\/strong> (028) 2221 6789 \u2013\u00a0<strong>Hot line:<\/strong>\u00a00932 362 514<\/li>\n<li><strong>Email:<\/strong>\u00a0<a href=\"mailto:support@gtax.vn\">support@gtax.vn<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/header>","protected":false},"excerpt":{"rendered":"<p>Khi l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, b\u1ea1n s\u1ebd c\u1ea7n ph\u1ea3i n\u1eafm v\u1eefng v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u00e2y ch\u00ednh l\u00e0 m\u1ee5c ti\u00eau m\u00e0 b\u1ea1n c\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c trong ngh\u1ec1 k\u1ebf to\u00e1n. Trong b\u00e0i vi\u1ebft n\u00e0y, GTAX s\u1ebd cung c\u1ea5p cho b\u1ea1n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 c\u1ee5 th\u1ec3 v\u1ec1 [&#8230;]\n","protected":false},"author":1,"featured_media":236345,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-236343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236343"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=236343"}],"version-history":[{"count":3,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236343\/revisions"}],"predecessor-version":[{"id":236350,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236343\/revisions\/236350"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/236345"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=236343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=236343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=236343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}