{"id":25786,"date":"2025-12-10T09:42:27","date_gmt":"2025-12-10T02:42:27","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=25786"},"modified":"2025-12-10T09:45:23","modified_gmt":"2025-12-10T02:45:23","slug":"pnl-la-gi","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/pnl-la-gi\/","title":{"rendered":"PNL l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u00f4ng c\u1ee5 l\u1eadp b\u00e1o c\u00e1o PNL"},"content":{"rendered":"\n<p>PNL kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 chi\u1ebfn l\u01b0\u1ee3c. V\u1eady, <strong>PNL l\u00e0 g\u00ec? <\/strong>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n t\u1ea1o l\u1eadp v\u00e0 ph\u00e2n t\u00edch PNL? H\u00e3y c\u00f9ng <a href=\"https:\/\/base.vn\/?utm_source=blog&amp;utm_content=pnl-la-gi\" target=\"_blank\" rel=\"noreferrer noopener\">Base<\/a> t\u00ecm hi\u1ec3u nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch li\u00ean quan \u0111\u1ebfn PNL trong n\u1ed9i dung sau \u0111\u00e2y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-pnl-la-gi\">1. PNL l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p><strong>PNL<\/strong> l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a <strong>&#8220;Profit and Loss Statement&#8221;<\/strong>, \u0111\u01b0\u1ee3c d\u1ecbch sang ti\u1ebfng Vi\u1ec7t l\u00e0 <strong>\u201cB\u00e1o c\u00e1o L\u00e3i L\u1ed7\u201d<\/strong>. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p. N\u00f3 cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 chi ph\u00ed, gi\u00fap l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh l\u00e3i v\u00e0 l\u1ed7 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh PNL:<\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><strong>PNL = T\u1ed5ng doanh thu \u2013 T\u1ed5ng chi ph\u00ed (bao g\u1ed3m thu\u1ebf)<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<p>\u2013 PNL \u00e2m, c\u00f3 ngh\u0129a l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ecbu l\u1ed7.<\/p>\n\n\n\n<p>\u2013 PNL d\u01b0\u01a1ng, c\u00f3 ngh\u0129a l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 l\u00e3i.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/PNL-la-gi-1024x587.webp\" alt=\"PNL l\u00e0 g\u00ec?\" class=\"wp-image-25808\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/PNL-la-gi-1024x587.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/PNL-la-gi-300x172.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/PNL-la-gi-768x440.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/PNL-la-gi-1536x880.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/PNL-la-gi.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>PNL l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-vai-tro-c\u1ee7a-pnl-trong-qu\u1ea3n-ly-tai-chinh-doanh-nghi\u1ec7p\">2. Vai tr\u00f2 c\u1ee7a PNL trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/h2>\n\n\n\n<p>B\u00e1o c\u00e1o PNL kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 c\u1ed1t y\u1ebfu \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t ngu\u1ed3n th\u00f4ng tin gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<p><strong>\u2013 \u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0: <\/strong>D\u1ef1a v\u00e0o b\u00e1o c\u00e1o PNL, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m doanh thu, chi ph\u00ed, <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn<\/a> v\u00e0 kh\u1ea3 n\u0103ng sinh l\u1eddi. M\u1ed9t PNL d\u01b0\u01a1ng cho th\u1ea5y ti\u1ec1m n\u0103ng sinh l\u1ee3i cao, t\u1ea1o ni\u1ec1m tin \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p. Ng\u01b0\u1ee3c l\u1ea1i, PNL \u00e2m c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u r\u1ee7i ro, khi\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e2n nh\u1eafc kh\u1ea3 n\u0103ng r\u00f3t v\u1ed1n.<\/p>\n\n\n\n<p><strong>\u2013 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p: <\/strong>PNL cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 l\u00e3i v\u00e0 l\u1ed7, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ph\u00e2n b\u1ed5 t\u00e0i nguy\u00ean v\u00e0 ng\u00e2n s\u00e1ch h\u1ee3p l\u00fd. B\u00e1o c\u00e1o n\u00e0y gi\u00fap doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Theo d\u00f5i xu h\u01b0\u1edbng doanh thu v\u00e0 chi ph\u00ed theo th\u1eddi gian.<\/li>\n\n\n\n<li>Qu\u1ea3n l\u00fd lu\u1ed3ng ti\u1ec1n, thu nh\u1eadp r\u00f2ng v\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn.<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ea7n c\u1eaft gi\u1ea3m, c\u00e1c l\u0129nh v\u1ef1c c\u1ea7n \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1ch ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i ra, b\u00e1o c\u00e1o PNL c\u00f2n l\u00e0 t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean thu nh\u1eadp.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam: <\/strong><a href=\"https:\/\/base.vn\/blog\/loi-nhuan-sau-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 g\u00ec? C\u00e1ch t\u00ednh to\u00e1n v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-bao-cao-pnl-g\u1ed3m-co-nh\u1eefng-thanh-ph\u1ea7n-nao\">3. B\u00e1o c\u00e1o PNL g\u1ed3m c\u00f3 nh\u1eefng th\u00e0nh ph\u1ea7n n\u00e0o?<\/h2>\n\n\n\n<p>B\u00e1o c\u00e1o PNL \u0111\u01b0\u1ee3c t\u1ea1o n\u00ean b\u1edfi c\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-thanh-ph\u1ea7n-chinh-c\u1ee7a-m\u1ed9t-bao-cao-pnl\">3.1 Th\u00e0nh ph\u1ea7n ch\u00ednh c\u1ee7a m\u1ed9t b\u00e1o c\u00e1o PNL<\/h3>\n\n\n\n<p>C\u00e1c th\u00e0nh ph\u1ea7n c\u1ed1t l\u00f5i trong m\u1ed9t b\u00e1o c\u00e1o PNL bao g\u1ed3m:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Doanh thu<\/strong><\/td><td>T\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/td><\/tr><tr><td><strong><a href=\"https:\/\/base.vn\/blog\/loi-nhuan-gop\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i nhu\u1eadn g\u1ed9p<\/a><\/strong><\/td><td>Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng doanh thu v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS).<\/td><\/tr><tr><td><strong>Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/strong><\/td><td>T\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3, ch\u1eb3ng h\u1ea1n nh\u01b0 ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng, chi ph\u00ed thi\u1ebft b\u1ecb,&#8230;<\/td><\/tr><tr><td><strong>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/strong><\/td><td>Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/td><\/tr><tr><td><strong><a href=\"https:\/\/base.vn\/blog\/loi-nhuan-rong\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i nhu\u1eadn r\u00f2ng<\/a><\/strong><\/td><td>T\u1ed5ng s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i sau khi l\u1ea5y doanh thu tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-cac-y\u1ebfu-t\u1ed1-lien-quan-d\u1ebfn-pnl\">3.2 C\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn PNL<\/h3>\n\n\n\n<p>Ngo\u00e0i c\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh n\u00eau tr\u00ean, PNL c\u00f2n li\u00ean quan \u0111\u1ebfn m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 kh\u00e1c:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Chi ph\u00ed l\u00e3i vay<\/strong><\/td><td>S\u1ed1 ti\u1ec1n l\u00e3i m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 c\u00e1c b\u00ean cho vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 vay.<\/td><\/tr><tr><td><strong>Thu\u1ebf thu nh\u1eadp<\/strong><\/td><td>Kho\u1ea3n ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 m\u1ee9c l\u00e3i su\u1ea5t.<\/td><\/tr><tr><td><strong>Thu nh\u1eadp kh\u00e1c<\/strong><\/td><td>C\u00e1c kho\u1ea3n thu nh\u1eadp g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, nh\u01b0ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/td><\/tr><tr><td><strong>Thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu<\/strong><\/td><td>S\u1ed1 ti\u1ec1n m\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu h\u1ecd s\u1edf h\u1eefu, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y thu nh\u1eadp r\u00f2ng chia cho s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/bao-cao-PNL-1024x587.webp\" alt=\"B\u00e1o c\u00e1o PNL g\u1ed3m c\u00f3 nh\u1eefng th\u00e0nh ph\u1ea7n n\u00e0o?\" class=\"wp-image-25810\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/bao-cao-PNL-1024x587.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/bao-cao-PNL-300x172.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/bao-cao-PNL-768x440.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/bao-cao-PNL-1536x880.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/bao-cao-PNL.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>B\u00e1o c\u00e1o PNL g\u1ed3m c\u00f3 nh\u1eefng th\u00e0nh ph\u1ea7n n\u00e0o?<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-cac-ph\u01b0\u01a1ng-phap-l\u1eadp-bao-cao-pnl\">4. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o PNL<\/h2>\n\n\n\n<p>T\u00f9y theo quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn 1 trong 2 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o PNL sau \u0111\u00e2y:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-ph\u01b0\u01a1ng-phap-k\u1ebf-toan-ti\u1ec1n-m\u1eb7t-cash-accounting-method\">4.1 Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t (Cash Accounting Method)<\/h3>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t l\u00e0 c\u00e1ch ghi nh\u1eadn c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh trong <a href=\"https:\/\/base.vn\/blog\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> c\u1ee7a doanh nghi\u1ec7p d\u1ef1a tr\u00ean th\u1eddi \u0111i\u1ec3m ti\u1ec1n m\u1eb7t th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c nh\u1eadn ho\u1eb7c chi tr\u1ea3. Theo \u0111\u00f3, thu nh\u1eadp ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n m\u1eb7t, v\u00e0 chi ph\u00ed ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n, d\u1ec5 th\u1ef1c hi\u1ec7n, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 c\u01a1 c\u1ea5u ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n gi\u1ea3n. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y cho ph\u00e9p doanh nghi\u1ec7p t\u1ea1o ra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh d\u00f2ng ti\u1ec1n hi\u1ec7n t\u1ea1i.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1edbn ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng ph\u1ee9c t\u1ea1p, thay v\u00e0o \u0111\u00f3, vi\u1ec7c ghi nh\u1eadn giao d\u1ecbch d\u1ef1a tr\u00ean th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh (ph\u01b0\u01a1ng ph\u00e1p l\u0169y t\u00edch) mang l\u1ea1i c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-ph\u01b0\u01a1ng-phap-k\u1ebf-toan-luy-tich-accrual-accounting-method\">4.2 Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n l\u0169y t\u00edch (Accrual Accounting Method)<\/h3>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n l\u0169y t\u00edch, hay \u0111\u00f4i khi c\u00f2n g\u1ecdi l\u00e0 Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch, ghi nh\u1eadn c\u00e1c kho\u1ea3n thu v\u00e0 chi ph\u00ed trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u00fang ph\u00e1t sinh, thay v\u00ec khi c\u00f3 ho\u1ea1t \u0111\u1ed9ng trao \u0111\u1ed5i ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n<p>V\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, thu nh\u1eadp \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay khi ph\u00e1t sinh, d\u00f9 doanh nghi\u1ec7p ch\u01b0a nh\u1eadn ti\u1ec1n m\u1eb7t. Song song \u0111\u00f3, chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, ngay c\u1ea3 khi doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n l\u0169y t\u00edch cho ph\u00e9p doanh nghi\u1ec7p \u0111o l\u01b0\u1eddng ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3, cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai. \u0110\u00e2y l\u00e0 l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p cho c\u00e1c doanh nghi\u1ec7p l\u1edbn ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng ph\u1ee9c t\u1ea1p.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, vi\u1ec7c ghi nh\u1eadn chi ph\u00ed tr\u01b0\u1edbc khi thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 th\u1ec3 t\u1ea1o ra s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t sao c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u00e0 qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t ch\u1eb7t ch\u1ebd \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng thi\u1ebfu h\u1ee5t d\u00f2ng ti\u1ec1n.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/phuong-phap-bao-cao-PNL-1024x587.webp\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o PNL\" class=\"wp-image-25812\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/phuong-phap-bao-cao-PNL-1024x587.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/phuong-phap-bao-cao-PNL-300x172.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/phuong-phap-bao-cao-PNL-768x440.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/phuong-phap-bao-cao-PNL-1536x880.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/12\/phuong-phap-bao-cao-PNL.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o PNL<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-cac-b\u01b0\u1edbc-l\u1eadp-m\u1ed9t-bao-cao-pnl\">5. C\u00e1c b\u01b0\u1edbc l\u1eadp m\u1ed9t b\u00e1o c\u00e1o PNL<\/h2>\n\n\n\n<p>Vi\u1ec7c l\u1eadp m\u1ed9t b\u00e1o c\u00e1o Profit and Loss th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng b\u01b0\u1edbc sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-1-chu\u1ea9n-b\u1ecb-d\u1ea7y-d\u1ee7-tai-li\u1ec7u-va-h\u1ed3-s\u01a1\">B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u v\u00e0 h\u1ed3 s\u01a1<\/h3>\n\n\n\n<p>\u1ede b\u01b0\u1edbc n\u00e0y, ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o s\u1ebd thu th\u1eadp c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, c\u00e1c s\u1ed5 s\u00e1ch v\u00e0 th\u00f4ng tin li\u00ean quan trong k\u1ef3 kinh doanh.&nbsp;<\/p>\n\n\n\n<p>C\u1ea7n l\u01b0u \u00fd r\u1eb1ng \u0111\u00e2y l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh kinh doanh trong k\u1ef3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-2-xac-d\u1ecbnh-k\u1ef3-l\u1eadp-bao-cao\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh k\u1ef3 l\u1eadp b\u00e1o c\u00e1o<\/h3>\n\n\n\n<p>Ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o s\u1ebd x\u00e1c \u0111\u1ecbnh k\u1ef3 l\u1eadp b\u00e1o c\u00e1o PNL (th\u00e1ng\/qu\u00fd\/n\u0103m,&#8230;) d\u1ef1a tr\u00ean m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb ho\u1eb7c m\u1ee5c \u0111\u00edch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ho\u1eb7c ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc hay c\u1ea5p tr\u00ean c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-3-t\u1ed5ng-h\u1ee3p-thong-tin-co-lien-quan\">B\u01b0\u1edbc 3: T\u1ed5ng h\u1ee3p th\u00f4ng tin c\u00f3 li\u00ean quan<\/h3>\n\n\n\n<p>B\u01b0\u1edbc n\u00e0y t\u1eadp trung v\u00e0o vi\u1ec7c t\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u quan tr\u1ecdng:<\/p>\n\n\n\n<p>\u2013 T\u1ed5ng h\u1ee3p doanh thu t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<p>\u2013 T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed gi\u00e1n ti\u1ebfp: Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>\u2013 T\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh: Doanh thu t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed kh\u00e1c.<\/p>\n\n\n\n<p>\u2013 T\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin kh\u00e1c: Thu th\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed kh\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-4-tinh-toan-va-phan-tich-lai-l\u1ed7\">B\u01b0\u1edbc 4: T\u00ednh to\u00e1n v\u00e0 ph\u00e2n t\u00edch l\u00e3i, l\u1ed7<\/h3>\n\n\n\n<p>Tr\u01b0\u1edbc ti\u00ean, s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng th\u1ee9c k\u1ebf to\u00e1n c\u01a1 b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td><td><strong>C\u00f4ng th\u1ee9c<\/strong><\/td><\/tr><tr><td><strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong><\/td><td>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i + Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n + H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td><\/tr><tr><td><strong>L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng\/cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/td><td>Doanh thu thu\u1ea7n \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/td><\/tr><tr><td><strong>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb kinh doanh<\/strong><\/td><td>Doanh thu thu\u1ea7n \u2013 Gi\u00e1 v\u1ed1n + Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng \u2013 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td><\/tr><tr><td><strong>L\u1ee3i nhu\u1eadn kh\u00e1c<\/strong><\/td><td>T\u1ed5ng thu nh\u1eadp kh\u00e1c \u2013 T\u1ed5ng chi ph\u00ed kh\u00e1c<\/td><\/tr><tr><td><strong>T\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/strong><\/td><td><a href=\"https:\/\/base.vn\/blog\/loi-nhuan-thuan\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i nhu\u1eadn thu\u1ea7n<\/a> t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + L\u1ee3i nhu\u1eadn kh\u00e1c<\/td><\/tr><tr><td><strong>Chi ph\u00ed thu\u1ebf TNDN<\/strong><\/td><td>Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 x Thu\u1ebf su\u1ea5t TNDN hi\u1ec7n h\u00e0nh<\/td><\/tr><tr><td><strong>L\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN<\/strong><\/td><td>T\u1ed5ng doanh thu \u2013 T\u1ed5ng chi ph\u00ed \u2013 Thu\u1ebf TNDN<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>L\u01b0u \u00fd, trong tr\u01b0\u1eddng h\u1ee3p l\u1eadp b\u00e1o c\u00e1o PNL cho m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb nh\u01b0 b\u00e1o c\u00e1o l\u00e3i l\u1ed7 t\u1eebng m\u1eb7t h\u00e0ng, t\u1eebng kh\u00e1ch h\u00e0ng ho\u1eb7c t\u1eebng khu v\u1ef1c, ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o c\u1ea7n tu\u00e2n theo nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>L\u1ee3i nhu\u1eadn<\/strong><\/td><td>Doanh thu \u2013 T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu t\u01b0\u01a1ng \u1ee9ng<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Sau khi \u0111\u00e3 t\u00ednh to\u00e1n c\u00e1c ch\u1ec9 ti\u00eau n\u00eau tr\u00ean, ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o c\u1ea7n ph\u00e2n t\u00edch c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u00e3i v\u00e0 l\u1ed7 nh\u01b0: gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed t\u00e0i ch\u00ednh, v.v\u2026<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-5-t\u1ea1o-bao-cao-pnl\">B\u01b0\u1edbc 5: T\u1ea1o b\u00e1o c\u00e1o PNL<\/h3>\n\n\n\n<p>\u2013 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh: L\u1eadp b\u00e1o c\u00e1o l\u00e3i l\u1ed7 theo m\u1eabu ti\u00eau chu\u1ea9n c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n<p>\u2013 B\u00e1o c\u00e1o l\u00e3i l\u1ed7 cho m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb: Tu\u00e2n th\u1ee7 bi\u1ec3u m\u1eabu qu\u1ea3n tr\u1ecb c\u1ee7a n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng bi\u1ec3u \u0111\u1ed3 v\u00e0 \u0111\u1ed3 th\u1ecb \u0111\u1ec3 tr\u1ef1c quan h\u00f3a c\u00e1c xu h\u01b0\u1edbng v\u00e0 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch trong b\u00e1o c\u00e1o PNL.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam: <\/strong><a href=\"https:\/\/base.vn\/blog\/loi-nhuan-truoc-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf l\u00e0 g\u00ec? C\u00e1ch t\u00ednh EBIT trong kinh doanh<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-cong-c\u1ee5-h\u1ed7-tr\u1ee3-l\u1eadp-va-phan-tich-bao-cao-pnl\">6. C\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 l\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o PNL<\/h2>\n\n\n\n<p>Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 l\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o PNL:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-1-exce-l\">6.1 Exce<strong>l<\/strong><\/h3>\n\n\n\n<p>Excel l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 t\u00ednh to\u00e1n v\u00e0 th\u1ed1ng k\u00ea \u0111\u00e3 qu\u00e1 quen thu\u1ed9c, \u0111\u01b0\u1ee3c \u01b0a chu\u1ed9ng nh\u1edd s\u1ef1 ti\u1ec7n l\u1ee3i v\u00e0 kh\u00f4ng t\u1ed1n ph\u00ed khi s\u1eed d\u1ee5ng. V\u1edbi c\u00e1c h\u00e0m t\u00ednh to\u00e1n \u0111a d\u1ea1ng, c\u00f4ng c\u1ee5 n\u00e0y cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng truy xu\u1ea5t v\u00e0 x\u1eed l\u00fd d\u1eef li\u1ec7u m\u1ed9t c\u00e1ch chi ti\u1ebft, ph\u1ee5c v\u1ee5 hi\u1ec7u qu\u1ea3 cho qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o PNL.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, khi s\u1eed d\u1ee5ng Excel, ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o c\u00f3 th\u1ec3 ph\u1ea3i m\u1ea5t r\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng c\u00e1c s\u1ed1 li\u1ec7u t\u1eeb ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch. H\u01a1n n\u1eefa, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n hi\u1ec3u r\u00f5 v\u00e0 th\u00e0nh th\u1ea1o c\u00e1c h\u00e0m t\u00ednh to\u00e1n m\u00e0 ph\u1ea7n m\u1ec1m cung c\u1ea5p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-2-ph\u1ea7n-m\u1ec1m-k\u1ebf-toan\">6.2 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h3>\n\n\n\n<p><a href=\"https:\/\/base.vn\/blog\/phan-mem-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a> hi\u1ec7n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ph\u1ed5 bi\u1ebfn, g\u1ea7n nh\u01b0 kh\u00f4ng th\u1ec3 thi\u1ebfu trong m\u1ed7i doanh nghi\u1ec7p. V\u1edbi kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng h\u00f3a, ph\u1ea7n m\u1ec1m n\u00e0y h\u1ed7 tr\u1ee3 l\u1eadp b\u00e1o c\u00e1o PNL, theo d\u00f5i doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi kh\u1eafc ph\u1ee5c nh\u1eefng h\u1ea1n ch\u1ebf v\u1ec1 thao t\u00e1c th\u1ee7 c\u00f4ng ho\u1eb7c r\u1ee7i ro sai s\u00f3t \u1edf Excel.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u00e0 ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u1ee7 nhu c\u1ea7u qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n, thi\u1ebfu nh\u1eefng t\u00f9y ch\u1ec9nh ph\u1ee5c v\u1ee5 nhu c\u1ea7u chuy\u00ean s\u00e2u v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c vi\u1ec7c k\u1ebft n\u1ed1i th\u1eddi gian th\u1ef1c (real-time) gi\u1eefa ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch\u2013v\u1eadn h\u00e0nh v\u00e0 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-3-b\u1ed9-gi\u1ea3i-phap-qu\u1ea3n-tr\u1ecb-tai-chinh-toan-di\u1ec7n-base-finance\">6.3 B\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n Base Finance+<\/h3>\n\n\n\n<p><strong><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=blog&amp;utm_content=pnl-la-gi\" target=\"_blank\" rel=\"noreferrer noopener\">Base Finance+<\/a><\/strong> l\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n, mang \u0111\u1ebfn cho ban l\u00e3nh \u0111\u1ea1o g\u00f3c nh\u00ecn \u0111a chi\u1ec1u v\u00e0 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t d\u00f2ng ch\u1ea3y t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo th\u1eddi gian th\u1ef1c.<\/p>\n\n\n\n<p>Trong khi c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 Excel truy\u1ec1n th\u1ed1ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ea7ng d\u1eef li\u1ec7u k\u1ebf to\u00e1n, th\u00ec Base Finance+ v\u01b0\u1ee3t tr\u1ed9i h\u01a1n khi m\u1edf r\u1ed9ng k\u1ebft n\u1ed1i v\u00e0 \u0111\u00e0o s\u00e2u h\u01a1n t\u1edbi nhi\u1ec1u t\u1ea7ng d\u1eef li\u1ec7u kh\u00e1c nhau. Gi\u1ea3i ph\u00e1p n\u00e0y cung c\u1ea5p t\u1ea5t c\u1ea3 c\u00e1c d\u1eef li\u1ec7u t\u00e0i ch\u00ednh m\u00e0 ban l\u00e3nh \u0111\u1ea1o c\u1ea7n \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn, \u0111\u1ed3ng th\u1eddi cho ph\u00e9p chia s\u1ebb d\u1eef li\u1ec7u \u0111\u1ebfn nh\u1eefng b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan.<\/p>\n\n\n\n<p>V\u00e0 s\u1ee9c m\u1ea1nh c\u1ee7a Base Finance+ kh\u00f4ng \u0111\u1ebfn t\u1eeb m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u01a1n l\u1ebb, m\u00e0 l\u00e0 t\u1eadp h\u1ee3p c\u1ee7a 4 \u1ee9ng d\u1ee5ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh chuy\u00ean s\u00e2u:<\/p>\n\n\n\n<p><strong>\u2013 Base Finance: <\/strong>Cung c\u1ea5p cho ban l\u00e3nh \u0111\u1ea1o t\u1eeb b\u1ee9c tranh t\u1ed5ng th\u1ec3 \u0111\u1ebfn t\u1eebng l\u00e1t c\u1eaft chi ti\u1ebft v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i.<\/p>\n\n\n\n<p><strong>\u2013 Base Income: <\/strong>Qu\u1ea3n l\u00fd doanh thu, d\u00f2ng ti\u1ec1n v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, gi\u00fap t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n thu nh\u1eadp.<\/p>\n\n\n\n<p><strong>\u2013 Base Expense:<\/strong> Ki\u1ec3m so\u00e1t chi ph\u00ed, ng\u0103n ng\u1eeba l\u00e3ng ph\u00ed v\u00e0 th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch, h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c cho ph\u00f2ng K\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c.<\/p>\n\n\n\n<p><strong>\u2013 Base BankFeeds: <\/strong>Qu\u1ea3n l\u00fd \u0111\u1ed1i so\u00e1t ng\u00e2n h\u00e0ng, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi s\u1ed1 d\u01b0 th\u1ef1c t\u1ebf nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<p>\u0110\u1eb7c bi\u1ec7t, Base Finance+ t\u00edch h\u1ee3p li\u1ec1n m\u1ea1ch v\u1edbi h\u1ea7u h\u1ebft c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n nay, gi\u00fap ng\u01b0\u1eddi d\u00f9ng d\u1ec5 d\u00e0ng t\u1ea1o l\u1eadp c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng kinh doanh quan tr\u1ecdng, bao g\u1ed3m b\u00e1o c\u00e1o PNL.&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=blog&amp;utm_content=pnl-la-gi\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"469\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1024x469.webp\" alt=\"Base Finance+ - B\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p\" class=\"wp-image-7946\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1024x469.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-300x138.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-768x352.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1-1536x704.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/05\/Base-Finance-1.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption class=\"wp-element-caption\"><em><a href=\"https:\/\/base.vn\/platform\/finance?utm_source=blog&amp;utm_content=pnl-la-gi\" target=\"_blank\" rel=\"noreferrer noopener\">Base Finance+<\/a> &#8211; B\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-phan-bi\u1ec7t-bao-cao-pnl-va-b\u1ea3ng-can-d\u1ed1i-k\u1ebf-toan\">7. Ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o PNL v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h2>\n\n\n\n<p>B\u00e1o c\u00e1o PNL v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u1ec1u l\u00e0 nh\u1eefng b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, gi\u1eefa ch\u00fang t\u1ed3n t\u1ea1i s\u1ef1 kh\u00e1c bi\u1ec7t c\u01a1 b\u1ea3n nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Ti\u00eau ch\u00ed<\/strong><\/td><td><strong>B\u00e1o c\u00e1o PNL<\/strong><\/td><td><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/td><\/tr><tr><td><strong>M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/strong><\/td><td>\u0110\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3.<\/td><td>\u0110\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u1ed5ng quan t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/td><\/tr><tr><td><strong>Th\u1eddi \u0111i\u1ec3m l\u1eadp<\/strong><\/td><td>\u0110\u01b0\u1ee3c l\u1eadp trong m\u1ed9t k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t qu\u00fd\/m\u1ed9t n\u0103m\/ nhi\u1ec1u n\u0103m.<\/td><td>\u0110\u01b0\u1ee3c l\u1eadp t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh, th\u01b0\u1eddng l\u00e0 v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n.<\/td><\/tr><tr><td><strong>N\u1ed9i dung<\/strong><\/td><td>Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, bao g\u1ed3m doanh thu, chi ph\u00ed, v\u00e0 l\u1ee3i nhu\u1eadn.<\/td><td>Ph\u1ea3n \u00e1nh t\u1ed5ng quan t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p.<\/td><\/tr><tr><td><strong>C\u00e1ch th\u1ee9c l\u1eadp<\/strong><\/td><td>\u0110\u01b0\u1ee3c l\u1eadp d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc k\u1ebft qu\u1ea3: l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 chi ph\u00ed.<\/td><td>\u0110\u01b0\u1ee3c l\u1eadp d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc c\u00e2n \u0111\u1ed1i: t\u1ed5ng t\u00e0i s\u1ea3n c\u00e2n b\u1eb1ng v\u1edbi t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-8-nh\u1eefng-cau-h\u1ecfi-th\u01b0\u1eddng-g\u1eb7p-v\u1ec1-bao-cao-pnl\">8. Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o PNL<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-8-1-pnl-luy-k\u1ebf-la-gi\">8.1 PNL l\u0169y k\u1ebf l\u00e0 g\u00ec?<\/h3>\n\n\n\n<p>PNL l\u0169y k\u1ebf hay Accumulated Profit and Loss, th\u1ec3 hi\u1ec7n t\u1ed5ng l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ed5ng l\u1ed7 t\u00edch l\u0169y c\u1ee7a m\u1ed9t c\u00f4ng ty t\u1eeb khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. Ch\u1ec9 s\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi, s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 b\u1ec1n v\u1eefng c\u1ee7a m\u00f4 h\u00ecnh kinh doanh, c\u0169ng nh\u01b0 kh\u1ea3 n\u0103ng c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c t\u1ea1o ra gi\u00e1 tr\u1ecb cho c\u1ed5 \u0111\u00f4ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-8-2-co-b\u1eaft-bu\u1ed9c-l\u1eadp-bao-cao-pnl-khong\">8.2 C\u00f3 b\u1eaft bu\u1ed9c l\u1eadp b\u00e1o c\u00e1o PNL kh\u00f4ng?<\/h3>\n\n\n\n<p>C\u00f3. B\u00e1o c\u00e1o PNL (Profit and Loss Statement) l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o PNL kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, m\u00e0 c\u00f2n l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a m\u1ed7i qu\u1ed1c gia.<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3, b\u00e1o c\u00e1o PNL ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n<p><strong>\u2013 Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh: <\/strong>B\u00e1o c\u00e1o PNL b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/p>\n\n\n\n<p><strong>\u2013 Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh:<\/strong> D\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o PNL v\u1eabn \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch nh\u1eb1m h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c ph\u01b0\u01a1ng \u00e1n kinh doanh ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-8-3-bao-cao-pnl-co-th\u1ec3-d\u01b0\u1ee3c-xem-la-bao-cao-thu-nh\u1eadp-khong\">8.3 B\u00e1o c\u00e1o PNL c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 b\u00e1o c\u00e1o thu nh\u1eadp kh\u00f4ng?<\/h3>\n\n\n\n<p>C\u00f3. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, b\u00e1o c\u00e1o PNL c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 b\u00e1o c\u00e1o thu nh\u1eadp. Tuy nhi\u00ean, trong khi b\u00e1o c\u00e1o thu nh\u1eadp th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 thu\u1ebf c\u1ee7a m\u1ed9t s\u1ed1 qu\u1ed1c gia, th\u00ec b\u00e1o c\u00e1o PNL l\u1ea1i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong m\u1ecdi n\u1ec1n kinh t\u1ebf. Nh\u00ecn chung, c\u1ea3 hai lo\u1ea1i b\u00e1o c\u00e1o n\u00e0y c\u00f3 n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1 nhau, \u0111\u1ec1u th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong m\u1ed9t k\u1ef3 nh\u1ea5t \u0111\u1ecbnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-8-4-ai-la-ng\u01b0\u1eddi-ch\u1ecbu-trach-nhi\u1ec7m-l\u1eadp-bao-cao-pnl\">8.4 Ai l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o PNL?<\/h3>\n\n\n\n<p>Th\u00f4ng th\u01b0\u1eddng, k\u1ebf to\u00e1n ho\u1eb7c b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o l\u00e3i l\u1ed7. H\u1ecd s\u1ebd thu th\u1eadp v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn doanh thu, chi ph\u00ed, l\u00e3i vay, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c \u0111\u1ec3 t\u00ednh to\u00e1n l\u00e3i l\u1ed7 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh, b\u00e1o c\u00e1o PNL c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi ch\u00ednh c\u00e1 nh\u00e2n \u0111\u00f3 ho\u1eb7c th\u00f4ng qua d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u00ea ngo\u00e0i. D\u00f9 \u0111\u01b0\u1ee3c l\u1eadp b\u1edfi ai, b\u00e1o c\u00e1o PNL v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n cao, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-9-k\u1ebft-lu\u1eadn\">9. K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p>Hy v\u1ecdng r\u1eb1ng qua b\u00e0i vi\u1ebft tr\u00ean, doanh nghi\u1ec7p \u0111\u00e3 hi\u1ec3u h\u01a1n v\u1ec1 b\u00e1o c\u00e1o PNL l\u00e0 g\u00ec, t\u1eeb ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ebfn c\u00e1c c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 l\u1eadp b\u00e1o c\u00e1o PNL. \u0110\u1eb7c bi\u1ec7t, v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a Base Finance+, vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh s\u1ebd tr\u1edf n\u00ean chu\u1ea9n x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady h\u01a1n bao gi\u1edd h\u1ebft. 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H\u00e3y c\u00f9ng Base [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":25807,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"ppma_author":[58],"class_list":["post-25786","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-tri-tai-chinh"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.4 (Yoast SEO v24.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PNL l\u00e0 g\u00ec? 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