{"id":3333,"date":"2026-01-02T09:28:11","date_gmt":"2026-01-02T02:28:11","guid":{"rendered":"\/blog\/?p=3333"},"modified":"2026-01-02T09:57:14","modified_gmt":"2026-01-02T02:57:14","slug":"bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/bao-cao-tai-chinh\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn l\u1eadp b\u1ea3ng BCTC m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"\n<p>\u0110\u01b0\u1ee3c coi l\u00e0 b\u1ea3n d\u1ecbch ch\u00ednh x\u00e1c c\u1ee7a s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p,&nbsp;<strong>b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)<\/strong>&nbsp;mang l\u1ea1i c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 t\u00ecnh h\u00ecnh kinh doanh v\u00e0 t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf kh\u00f4ng ng\u1eebng bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch l\u1eadp v\u00e0 \u0111\u1ecdc BCTC l\u00e0 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh th\u00f4ng minh.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i nh\u00e0 qu\u1ea3n tr\u1ecb hay k\u1ebf to\u00e1n vi\u00ean n\u00e0o c\u0169ng c\u00f3 ki\u1ebfn th\u1ee9c ho\u1eb7c kinh nghi\u1ec7m \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c n\u00e0y m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.&nbsp;<\/p>\n\n\n\n<p>V\u1eady, <strong>b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 g\u00ec?<\/strong> V\u00e0 l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 l\u1eadp b\u1ea3ng BCTC cho doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3? H\u00e3y c\u00f9ng\u00a0<a href=\"https:\/\/base.vn\/?utm_source=base-blog&amp;utm_content=base.vn\/blog\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base.vn<\/a>\u00a0kh\u00e1m ph\u00e1 trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"0\">1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-1-khai-ni\u1ec7m\">1.1. Kh\u00e1i ni\u1ec7m<\/h3>\n\n\n\n<p>Theo Lu\u1eadt K\u1ebf to\u00e1n s\u1eeda \u0111\u1ed5i n\u0103m 2015, \u201cb\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 h\u1ec7 th\u1ed1ng th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.\u201d<\/p>\n\n\n\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p hay t\u1ed5 ch\u1ee9c cung c\u1ea5p \u0111\u1ec3 th\u1ec3 hi\u1ec7n v\u00e0 m\u00f4 t\u1ea3 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.&nbsp;<strong>H\u1ec7 th\u1ed1ng BCTC c\u1ee7a doanh nghi\u1ec7p g\u1ed3m:<\/strong><\/p>\n\n\n\n<p>a) B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n;<\/p>\n\n\n\n<p>b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/p>\n\n\n\n<p>c) B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;<\/p>\n\n\n\n<p>d) B\u1ea3n thuy\u1ebft minh BCTC<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-2-m\u1ee5c-dich-c\u1ee7a-vi\u1ec7c-l\u1eadp-bctc\">1.2. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c l\u1eadp BCTC<\/h3>\n\n\n\n<p>Theo \u0110i\u1ec1u 97 c\u1ee7a&nbsp;Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, m\u1ee5c \u0111\u00edch c\u1ee7a BCTC l\u00e0 \u0111\u1ec3 \u201ccung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh <a href=\"https:\/\/base.vn\/blog\/tai-chinh-finance-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/tai-chinh-finance-la-gi\/\" rel=\"noreferrer noopener\">t\u00e0i ch\u00ednh<\/a>, t\u00ecnh h\u00ecnh kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p, c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc v\u00e0 nhu c\u1ea7u h\u1eefu \u00edch c\u1ee7a nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.\u201d<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3,&nbsp;<strong>BCTC ph\u1ea3i cung c\u1ea5p nh\u1eefng th\u00f4ng tin c\u1ee7a m\u1ed9t doanh nghi\u1ec7p v\u1ec1:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e0i s\u1ea3n<\/li>\n\n\n\n<li>N\u1ee3 ph\u1ea3i tr\u1ea3<\/li>\n\n\n\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/li>\n\n\n\n<li><a href=\"https:\/\/base.vn\/blog\/doanh-thu-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/doanh-thu-la-gi\/\" rel=\"noreferrer noopener\">Doanh thu<\/a>, thu nh\u1eadp kh\u00e1c, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 chi ph\u00ed kh\u00e1c<\/li>\n\n\n\n<li>L\u00e3i, l\u1ed7 v\u00e0 ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh<\/li>\n\n\n\n<li>C\u00e1c lu\u1ed3ng ti\u1ec1n<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i c\u00e1c th\u00f4ng tin n\u00e0y, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i cung c\u1ea5p c\u00e1c th\u00f4ng tin kh\u00e1c trong B\u1ea3n thuy\u1ebft minh BCTC, nh\u1eb1m gi\u1ea3i tr\u00ecnh th\u00eam v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c BCTC t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-3-y-nghia-c\u1ee7a-bctc\">1.3. \u00dd ngh\u0129a c\u1ee7a BCTC<\/h3>\n\n\n\n<p><strong>\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean trong doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n<p>BCTC gi\u00fap \u00edch cho l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ee5c v\u1ee5 qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 ra quy\u1ebft \u0111\u1ecbnh: D\u1ef1a v\u00e0o c\u00e1c ch\u1ec9 s\u1ed1 trong BCTC \u0111\u1ec3 \u0111\u1ea9y m\u1ea1nh ho\u1eb7c xem x\u00e9t l\u1ea1i chi\u1ebfn l\u01b0\u1ee3c kinh doanh, t\u1ed1i \u01b0u ho\u00e1 hi\u1ec7u su\u1ea5t, c\u1ea3i ti\u1ebfn quy tr\u00ecnh,\u2026<\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c hi\u1ec7u su\u1ea5t c\u1ee7a c\u00e1c ph\u00f2ng ban v\u00e0 d\u1ef1 \u00e1n c\u1ee5 th\u1ec3, t\u1eeb \u0111\u00f3 ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 s\u1edbm v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft.<\/li>\n<\/ul>\n\n\n\n<p>BCTC c\u00f3 \u1ea3nh h\u01b0\u1edfng t\u1edbi nh\u00e2n vi\u00ean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u00fap hi\u1ec3u r\u00f5 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u su\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>K\u1ebft qu\u1ea3 kinh doanh trong BCTC c\u0169ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u00ednh s\u00e1ch l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i kh\u00e1c, t\u1ea1o ra \u1ea3nh h\u01b0\u1edfng \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e2n vi\u00ean.<\/li>\n<\/ul>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, BCTC c\u0169ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh<\/li>\n\n\n\n<li>Gi\u00fap nh\u1eadn bi\u1ebft v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n<p>BCTC gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng \u0111\u1ed1i m\u1eb7t v\u1edbi th\u00e1ch th\u1ee9c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh c\u1ee7a \u0111\u1ea7u t\u01b0<\/li>\n\n\n\n<li>\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0 m\u1edbi, duy tr\u00ec \u0111\u1ea7u t\u01b0 hi\u1ec7n t\u1ea1i, ho\u1eb7c r\u00fat lui<\/li>\n\n\n\n<li>Theo d\u00f5i gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a \u0111\u1ea7u t\u01b0.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>BCTC c\u0169ng c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u01a1 quan thu\u1ebf: Ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf v\u00e0 ch\u1ea5p h\u00e0nh lu\u1eadt thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>C\u01a1 quan t\u00e0i ch\u00ednh: Ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n, qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 vi\u1ec7c ch\u1ea5p h\u00e0nh ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh n\u00f3i chung c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>C\u01a1 quan qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd kinh doanh (S\u1edf k\u1ebf ho\u1ea1ch, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0): Ki\u1ec3m tra t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n gi\u1ea5y ph\u00e9p kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>C\u01a1 quan th\u1ed1ng k\u00ea: T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o m\u1ee9c t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf c\u1ee7a Qu\u1ed1c gia, x\u00e1c \u0111\u1ecbnh GDP,\u2026 \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin cho Ch\u00ednh ph\u1ee7.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/y-nghia-bao-cao-tai-chinh.png\" alt=\"\u00dd ngh\u0129a c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\"\/><figcaption class=\"wp-element-caption\"><em>\u00dd ngh\u0129a c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"1\">2. Ph\u00e2n lo\u1ea1i BCTC<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-bctc-h\u1ee3p-nh\u1ea5t-va-bctc-rieng-l\u1ebb\">2.1. BCTC h\u1ee3p nh\u1ea5t v\u00e0 BCTC ri\u00eang l\u1ebb<\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi m\u1ed9t c\u00f4ng ty kh\u00f4ng s\u1edf h\u1eefu b\u1ea5t k\u1ef3 c\u00f4ng ty con n\u00e0o, ch\u1ec9 c\u00f3 duy nh\u1ea5t 1 lo\u1ea1i&nbsp;<strong>BCTC ri\u00eang l\u1ebb (Separate Financial Statements)<\/strong>. Th\u00f4ng tin t\u00e0i ch\u00ednh t\u1eeb b\u00e1o c\u00e1o n\u00e0y gi\u00fap c\u00e1c b\u00ean li\u00ean quan \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n, hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<p>C\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n v\u00e0 doanh nghi\u1ec7p m\u1eb9 c\u00f3 \u00edt nh\u1ea5t 1 c\u00f4ng ty con, b\u00ean c\u1ea1nh BCTC ri\u00eang l\u1ebb, c\u1ea7n l\u00e0m th\u00eam&nbsp;<strong>BCTC h\u1ee3p nh\u1ea5t (Consolidated Financial Statements)<\/strong>. B\u00e1o c\u00e1o n\u00e0y s\u1ebd bao g\u1ed3m th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u1ea3 t\u1eadp \u0111o\u00e0n, k\u1ebft h\u1ee3p c\u00e1c d\u1eef li\u1ec7u t\u1eeb doanh nghi\u1ec7p m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con th\u00e0nh m\u1ed9t th\u1ec3 th\u1ed1ng nh\u1ea5t. M\u1ee5c \u0111\u00edch ch\u00ednh l\u00e0 \u0111\u1ec3 gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n, thay v\u00ec ch\u1ec9 t\u1eadp trung v\u00e0o m\u1ed9t c\u00f4ng ty con c\u1ee5 th\u1ec3, t\u1eeb \u0111\u00f3 gi\u00fap h\u1ecd hi\u1ec3u r\u00f5 r\u1ee7i ro v\u00e0 c\u01a1 h\u1ed9i t\u1eeb to\u00e0n b\u1ed9 c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong><em>T\u00f3m l\u1ea1i:<\/em><\/strong><br><strong><em><br>\u0110\u1ed1i v\u1edbi m\u1ed9t c\u00f4ng ty kh\u00f4ng s\u1edf h\u1eefu b\u1ea5t k\u1ef3 c\u00f4ng ty con n\u00e0o, ch\u1ec9 c\u00f3 duy nh\u1ea5t 1 lo\u1ea1i BCTC. \u0110\u1ed1i v\u1edbi m\u1ed9t c\u00f4ng ty s\u1edf h\u1eefu t\u1eeb 1 c\u00f4ng ty con tr\u1edf l\u00ean, s\u1ebd c\u00f3 c\u1ea3 2 lo\u1ea1i BCTC ri\u00eang l\u1ebb v\u00e0 h\u1ee3p nh\u1ea5t.<\/em><\/strong><\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-bctc-nam-bctc-gi\u1eefa-nien-d\u1ed9-va-theo-k\u1ef3-l\u1eadp-khac\">2.2. BCTC n\u0103m, BCTC gi\u1eefa ni\u00ean \u0111\u1ed9 v\u00e0 theo k\u1ef3 l\u1eadp kh\u00e1c<\/h3>\n\n\n\n<p><strong>BCTC n\u0103m<\/strong>&nbsp;\u0111\u01b0\u1ee3c l\u1eadp m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n, th\u01b0\u1eddng v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh* c\u1ee7a doanh nghi\u1ec7p; nh\u1eb1m cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong kho\u1ea3ng th\u1eddi gian \u0111\u00f3, gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 kinh doanh v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n\n\n\n<p><em>*N\u0103m t\u00e0i ch\u00ednh c\u00f3 \u0111\u1ed9 d\u00e0i b\u1eb1ng v\u1edbi m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch l\u00e0 12 th\u00e1ng, \u0111\u01b0\u1ee3c doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u1ec3 t\u00ednh to\u00e1n v\u00e0 th\u1ed1ng k\u00ea c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh, ti\u1ec1n t\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c, qu\u1ed1c gia. Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac c\u1ee7a n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i tr\u00f9ng kh\u1edbp v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00f4ng th\u01b0\u1eddng.<\/em><\/p>\n\n\n\n<p><strong>BCTC gi\u1eefa ni\u00ean \u0111\u1ed9&nbsp;<\/strong>th\u00ec \u0111\u01b0\u1ee3c l\u1eadp theo th\u00e1ng, qu\u00fd ho\u1eb7c b\u00e1n ni\u00ean, nh\u1eb1m c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi v\u00e0 \u0111\u00e1ng tin c\u1eady di\u1ec5n bi\u1ebfn t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9, cho ph\u00e9p c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng kh\u00e1c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng t\u1ea1o ra c\u00e1c ngu\u1ed3n thu, c\u00e1c lu\u1ed3ng ti\u1ec1n, v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp&nbsp;<strong>BCTC theo k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c<\/strong>&nbsp;(nh\u01b0 tu\u1ea7n, th\u00e1ng, 6 th\u00e1ng, 9 th\u00e1ng\u2026) theo y\u00eau c\u1ea7u c\u1ee7a ph\u00e1p lu\u1eadt, c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu; ho\u1eb7c v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n,\u2026<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2\">3. BCTC bao g\u1ed3m nh\u1eefng g\u00ec? V\u00ed d\u1ee5 v\u1ec1 m\u1ed9t b\u1ed9 BCTC \u0111\u1ea7y \u0111\u1ee7<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-cac-n\u1ed9i-dung-c\u1ea7n-co-trong-bctc-doanh-nghi\u1ec7p\">3.1. C\u00e1c n\u1ed9i dung c\u1ea7n c\u00f3 trong BCTC doanh nghi\u1ec7p<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/cac-noi-dung-trong-bao-cao-tai-chinh.png\" alt=\"C\u00e1c n\u1ed9i dung c\u1ea7n c\u00f3 trong BCTC doanh nghi\u1ec7p\"\/><figcaption class=\"wp-element-caption\"><em>C\u00e1c n\u1ed9i dung c\u1ea7n c\u00f3 trong BCTC doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h4 class=\"wp-block-heading\" id=\"h-a-b\u1ea3ng-can-d\u1ed1i-k\u1ebf-toan-balance-sheet\"><strong>a. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Balance sheet)<\/strong><\/h4>\n\n\n\n<p><a href=\"https:\/\/base.vn\/blog\/bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a> cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 nh\u1eefng g\u00ec doanh nghi\u1ec7p s\u1edf h\u1eefu v\u00e0 n\u1ee3, c\u0169ng nh\u01b0 s\u1ed1 ti\u1ec1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng, th\u1ec3 hi\u1ec7n s\u1ef1 c\u00e2n \u0111\u1ed1i gi\u1eefa t\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.&nbsp;<\/p>\n\n\n\n<p><strong>T\u00e0i s\u1ea3n:<\/strong>&nbsp;D\u1ef1a tr\u00ean kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i \u2013 l\u00e0 kh\u1ea3 n\u0103ng m\u1ed9t t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n: Bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n c\u00f3 kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i nhanh ch\u00f3ng trong v\u00f2ng m\u1ed9t n\u0103m nh\u01b0 ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n, c\u00f4ng n\u1ee3 ng\u1eafn h\u1ea1n, h\u00e0ng t\u1ed3n kho.<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n: Bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n m\u00e0 d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong giai \u0111o\u1ea1n d\u00e0i h\u1ea1n m\u00e0 kh\u00f4ng d\u1ec5 d\u00e0ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n\n\n\n<p><strong>Ngu\u1ed3n v\u1ed1n:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ee3 ph\u1ea3i tr\u1ea3: \u0110\u1ea1i di\u1ec7n cho c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty \u0111\u1ebfn c\u00e1c b\u00ean th\u1ee9 ba, c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh 2 lo\u1ea1i d\u1ef1a tr\u00ean th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n (c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 trong v\u00f2ng m\u1ed9t n\u0103m) v\u00e0 n\u1ee3 d\u00e0i h\u1ea1n (c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 sau h\u01a1n m\u1ed9t n\u0103m).<\/li>\n\n\n\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: L\u00e0 s\u1ed1 ti\u1ec1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p, bao g\u1ed3m v\u1ed1n c\u1ed5 ph\u1ea7n v\u00e0 <a href=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn<\/a> gi\u1eef l\u1ea1i.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><em>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n tu\u00e2n theo ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n:<\/em><strong><br><em>T\u1ed4NG T\u00c0I S\u1ea2N = T\u1ed4NG NGU\u1ed2N V\u1ed0N<\/em><br><br><\/strong><em>Chi ti\u1ebft h\u01a1n:<\/em><br><strong><em>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n + T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/em><\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>S\u1ef1 c\u00e2n \u0111\u1ed1i n\u00e0y \u0111\u00fang v\u1edbi m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, thu\u1ed9c m\u1ecdi quy m\u00f4 v\u00e0 l\u0129nh v\u1ef1c ng\u00e0nh ngh\u1ec1; gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc BCTC hi\u1ec3u v\u1ec1 ngu\u1ed3n g\u1ed1c v\u00e0 c\u00e1ch doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-b-bao-cao-k\u1ebft-qu\u1ea3-ho\u1ea1t-d\u1ed9ng-kinh-doanh-profit-and-loss-statement-p-amp-l\"><strong>b. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (Profit and loss statement \u2013 P&amp;L)<\/strong><\/h4>\n\n\n\n<p>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 B\u00e1o c\u00e1o l\u00e3i l\u1ed7, ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh, c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 kinh doanh (l\u00e3i\/ l\u1ed7) trong k\u1ef3 b\u00e1o c\u00e1o, \u0111\u1ed3ng th\u1eddi d\u1ef1 b\u00e1o \u0111\u01b0\u1ee3c xu h\u01b0\u1edbng t\u01b0\u01a1ng lai \u0111\u1ec3 \u0111\u01b0a ra nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/p>\n\n\n\n<p>M\u1ed9t b\u1ea3n b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng c\u00f3 c\u00e1c ph\u1ea7n sau:<\/p>\n\n\n\n<p><strong>Doanh thu, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh thu bao g\u1ed3m: Doanh thu b\u00e1n h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5, doanh thu t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu trong k\u1ef3<\/li>\n\n\n\n<li>Chi ph\u00ed bao g\u1ed3m: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed b\u00e1n h\u00e0ng trong k\u1ef3<\/li>\n<\/ul>\n\n\n\n<p><strong>Thu nh\u1eadp v\u00e0 <a href=\"https:\/\/base.vn\/blog\/chi-phi-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/chi-phi-la-gi\/\" rel=\"noreferrer noopener\">chi ph\u00ed<\/a> c\u1ee7a nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/strong>&nbsp;bao g\u1ed3m nh\u1eefng kho\u1ea3n thu v\u00e0 chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3<\/p>\n\n\n\n<p><strong>L\u1ee3i nhu\u1eadn:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1ee3i nhu\u1eadn g\u1ed9p: Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u00e1t sinh<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c lo\u1ea1i chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn kh\u00e1c: Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c (sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) v\u1edbi chi ph\u00ed kh\u00e1c ph\u00e1t sinh<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf: Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n, l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c tr\u1eeb c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh t\u1eeb l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng.<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn sau thu\u1ebf: L\u00e0 m\u1ee9c l\u1ee3i nhu\u1eadn thu\u1ea7n (ho\u1eb7c l\u1ed7) cu\u1ed1i c\u00f9ng c\u1ee7a doanh nghi\u1ec7p sau khi tr\u1eeb \u0111i chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-text-align-left has-background\" style=\"background-color:#ebf6fd\"><em>Nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/em><strong><br><em>L\u1ee2I NHU\u1eacN = DOANH THU \u2013 CHI PH\u00cd<\/em><\/strong><\/p>\n<\/blockquote>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-c-bao-cao-l\u01b0u-chuy\u1ec3n-ti\u1ec1n-t\u1ec7-cash-flow-statement\"><strong>c. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (Cash flow statement)<\/strong><\/h4>\n\n\n\n<p>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00fap doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ngu\u1ed3n g\u1ed1c v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau. N\u00f3 cung c\u1ea5p c\u00e1i nh\u00ecn chi ti\u1ebft v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p t\u1ea1o ra ti\u1ec1n t\u1eeb n\u01a1i \u0111\u00e2u v\u00e0 chi ti\u00eau ti\u1ec1n v\u00e0o nh\u1eefng g\u00ec.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ho\u1ea1t \u0111\u1ed9ng kinh doanh: Bao g\u1ed3m c\u00e1c d\u00f2ng ti\u1ec1n m\u1eb7t t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 doanh thu b\u00e1n h\u00e0ng, chi ph\u00ed s\u1ea3n xu\u1ea5t, l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng, v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y.<\/li>\n\n\n\n<li>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0: Bao g\u1ed3m c\u00e1c d\u00f2ng ti\u1ec1n m\u1eb7t t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c giao d\u1ecbch \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh: Bao g\u1ed3m c\u00e1c d\u00f2ng ti\u1ec1n m\u1eb7t t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, nh\u01b0 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu m\u1edbi, tr\u1ea3 c\u1ed5 t\u1ee9c, tr\u1ea3 n\u1ee3, mua l\u1ea1i c\u1ed5 phi\u1ebfu, v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh kh\u00e1c.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-d-bao-cao-thay-d\u1ed5i-v\u1ed1n-ch\u1ee7-s\u1edf-h\u1eefu-statement-of-changes-in-equity\"><strong>d. B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Statement of changes in equity)<\/strong><\/h4>\n\n\n\n<p>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea1i di\u1ec7n cho s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 c\u00e1c ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p b\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu khi c\u00f3 b\u1ea5t k\u1ef3 thay \u0111\u1ed5i n\u00e0o v\u1ec1 c\u01a1 c\u1ea5u v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a m\u00ecnh, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu m\u1edbi, mua l\u1ea1i c\u1ed5 phi\u1ebfu, ho\u1eb7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p>C\u00e1c th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu v\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, c\u1ed5 t\u1ee9c, quy\u1ec1n l\u1ee3i li\u00ean quan \u0111\u1ec1u \u0111\u01b0\u1ee3c cung c\u1ea5p,\u2026 s\u1ebd gi\u00fap c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u1ec1 c\u1ea5u tr\u00fac qu\u1ea3n l\u00fd v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a h\u1ecd.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-e-b\u1ea3n-thuy\u1ebft-minh-bctc\"><strong>e. B\u1ea3n thuy\u1ebft minh BCTC<\/strong><\/h4>\n\n\n\n<p>B\u1ea3n thuy\u1ebft minh BCTC kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a y\u1ebfu t\u1ed1 b\u1ed5 sung, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u00e0 gi\u1ea3i th\u00edch m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u1ec1 c\u00e1c b\u00e1o c\u00e1o th\u00e0nh ph\u1ea7n trong b\u1ed9 BCTC.<\/p>\n\n\n\n<p>Th\u00f4ng qua b\u1ea3n thuy\u1ebft minh, doanh nghi\u1ec7p c\u00f3 c\u01a1 h\u1ed9i gi\u1ea3i th\u00edch v\u00e0 l\u00e0m r\u00f5 c\u00e1c quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n kh\u00e1c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, b\u1ea3n thuy\u1ebft minh BCTC c\u0169ng cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, c\u00e1c \u01b0\u1edbc t\u00ednh v\u00e0 gi\u1ea3 \u0111\u1ecbnh quan tr\u1ecdng, v\u00e0 b\u1ea5t k\u1ef3 r\u1ee7i ro n\u00e0o c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ecdc v\u1ec1 t\u00ecnh h\u00ecnh&nbsp;<a href=\"https:\/\/base.vn\/blog\/tai-chinh-doanh-nghiep\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/tai-chinh-doanh-nghiep\/\" rel=\"noreferrer noopener\">t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/a>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-t\u1ed5ng-k\u1ebft-so-sanh-3-n\u1ed9i-dung-chinh-trong-b\u1ed9-btct\"><strong>T\u1ed5ng k\u1ebft so s\u00e1nh 3 n\u1ed9i dung ch\u00ednh trong b\u1ed9 BTCT<\/strong><\/h4>\n\n\n\n<p>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh minh h\u1ecda l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed9t c\u00f4ng ty theo c\u00e1c quy t\u1eafc k\u1ebf to\u00e1n d\u1ed3n t\u00edch. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cho th\u1ea5y t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 cho th\u1ea5y d\u00f2ng ti\u1ec1n v\u00e0o ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 3 b\u00e1o c\u00e1o th\u00e0nh ph\u1ea7n n\u00f2ng c\u1ed1t trong b\u1ed9 BCTC c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, c\u00f3 m\u1ed1i li\u00ean h\u1ec7 ph\u1ee9c t\u1ea1p v\u1edbi nhau.<\/p>\n\n\n\n<p><strong>So s\u00e1nh 3 n\u1ed9i dung trong b\u1ed9 BCTC<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/td><td><strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/td><td><strong>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/td><\/tr><tr><td><strong>Th\u1eddi gian<\/strong><\/td><td>\u0110\u1ea1i di\u1ec7n cho m\u1ed9t \u0111i\u1ec3m th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3 (v\u00ed d\u1ee5: cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh)<\/td><td>Bao g\u1ed3m m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3 (v\u00ed d\u1ee5: qu\u00fd ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh)<\/td><td>Bao g\u1ed3m m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3 (v\u00ed d\u1ee5: qu\u00fd ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh)<\/td><\/tr><tr><td><strong>M\u1ee5c \u0111\u00edch<\/strong><\/td><td>T\u1ed5ng h\u1ee3p 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 t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3<\/td><td>Hi\u1ec3n th\u1ecb l\u1ee3i nhu\u1eadn v\u00e0 doanh thu, chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian<\/td><td>Th\u1ec3 hi\u1ec7n l\u01b0u chuy\u1ec3n ti\u1ec1n m\u1eb7t t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh<\/td><\/tr><tr><td><strong>K\u1ebft c\u1ea5u c\u00e1c ph\u1ea7n<\/strong><\/td><td>T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td><td>Doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn<\/td><td>T\u0103ng, gi\u1ea3m ti\u1ec1n m\u1eb7t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\"><em>B\u1ea3ng so s\u00e1nh 3 n\u1ed9i dung ch\u00ednh trong b\u1ed9 BCTC doanh nghi\u1ec7p<\/em><\/figcaption><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-vi-d\u1ee5-v\u1ec1-b\u1ed9-bctc-c\u1ee7a-ctcp-bong-den-phich-n\u01b0\u1edbc-r\u1ea1ng-dong\">3.2. V\u00ed d\u1ee5 v\u1ec1 b\u1ed9 BCTC c\u1ee7a CTCP B\u00f3ng \u0111\u00e8n ph\u00edch n\u01b0\u1edbc R\u1ea1ng \u0110\u00f4ng<\/h3>\n\n\n\n<p>C\u00e1c c\u00f4ng ty l\u1edbn th\u01b0\u1eddng c\u00f4ng khai BCTC \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ecd cho c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ch\u00fang. Vi\u1ec7c n\u00e0y gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n th\u01b0\u1eddng ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd ch\u1ee9ng kho\u00e1n.<\/p>\n\n\n\n<p>L\u1ea5y v\u00ed d\u1ee5, th\u00f4ng qua m\u1ed9t th\u01b0 m\u1ee5c ri\u00eang tr\u00ean website ch\u00ednh th\u1ee9c, d\u1ec5 d\u00e0ng xem v\u00e0 t\u1ea3i xu\u1ed1ng&nbsp;<a href=\"https:\/\/rangdong.com.vn\/category\/bao-cao-tai-chinh\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">B\u1ed9 BCTC c\u1ee7a CTCP B\u00f3ng \u0111\u00e8n ph\u00edch n\u01b0\u1edbc R\u1ea1ng \u0110\u00f4ng<\/a>.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-rang-dong-1.png\" alt=\"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong BCTC qu\u00fd 4 n\u0103m 2023 c\u1ee7a R\u1ea1ng \u0110\u00f4ng\"\/><figcaption class=\"wp-element-caption\"><em>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong BCTC qu\u00fd 4 n\u0103m 2023 c\u1ee7a R\u1ea1ng \u0110\u00f4ng<\/em><\/figcaption><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-rang-dong-2.png\" alt=\"B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong BCTC qu\u00fd 4 n\u0103m 2023 c\u1ee7a R\u1ea1ng \u0110\u00f4ng\"\/><figcaption class=\"wp-element-caption\"><em>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong BCTC qu\u00fd 4 n\u0103m 2023 c\u1ee7a R\u1ea1ng \u0110\u00f4ng<\/em><\/figcaption><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-rang-dong-3.png\" alt=\"B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 trong BCTC qu\u00fd 4 n\u0103m 2023 c\u1ee7a R\u1ea1ng \u0110\u00f4ng\"\/><figcaption class=\"wp-element-caption\"><em>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 trong BCTC qu\u00fd 4 n\u0103m 2023 c\u1ee7a R\u1ea1ng \u0110\u00f4ng<\/em><\/figcaption><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/bao-cao-tai-chinh-rang-dong-4.png\" alt=\"Trang \u0111\u1ea7u ti\u00ean c\u1ee7a Thuy\u1ebft minh BCTC trong BCTC qu\u00fd 4 n\u0103m 2023 c\u1ee7a R\u1ea1ng \u0110\u00f4ng\"\/><figcaption class=\"wp-element-caption\"><em>Trang \u0111\u1ea7u ti\u00ean c\u1ee7a Thuy\u1ebft minh BCTC trong BCTC qu\u00fd 4 n\u0103m 2023 c\u1ee7a R\u1ea1ng \u0110\u00f4ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"3\">4. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u1eadp b\u1ea3ng BCTC<\/h2>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 ph\u00f2ng ban k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tham kh\u1ea3o.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-1-thu-th\u1eadp-d\u1eef-li\u1ec7u-tai-chinh\">B\u01b0\u1edbc 1: Thu th\u1eadp d\u1eef li\u1ec7u t\u00e0i ch\u00ednh<\/h3>\n\n\n\n<p>Tr\u01b0\u1edbc ti\u00ean, doanh nghi\u1ec7p c\u1ea7n t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan bao g\u1ed3m h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, bi\u00ean lai, b\u00e1o c\u00e1o ng\u00e2n h\u00e0ng v\u00e0 b\u00e1o c\u00e1o chi ph\u00ed. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 t\u00e0i li\u1ec7u ph\u1ea3n \u00e1nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3, bao g\u1ed3m h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o, s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng, s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t, b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng, bi\u00ean lai nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho, ch\u1ee9ng t\u1eeb t\u00e0i ch\u00ednh, c\u00e1c s\u1ea3n ph\u1ea9m,\u2026 c\u0169ng c\u1ea7n thi\u1ebft t\u1ea1i b\u01b0\u1edbc n\u00e0y.<\/p>\n\n\n\n<p>C\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan nh\u01b0 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m to\u00e1n s\u1ebd c\u1ea7n h\u1ee3p t\u00e1c ch\u1eb7t ch\u1ebd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c thu th\u1eadp v\u00e0 x\u1eed l\u00fd m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<p>Qu\u00e1 tr\u00ecnh n\u00e0y nghe c\u00f3 v\u1ebb kh\u00f3 kh\u0103n, b\u1edfi d\u01b0\u1eddng nh\u01b0 doanh nghi\u1ec7p ph\u1ea3i l\u1ee5c l\u1ecdi h\u00e0ng \u201cn\u00fai\u201d bi\u00ean lai ho\u1eb7c nh\u1eadp d\u1eef li\u1ec7u t\u1eeb c\u00e1c b\u00e1o c\u00e1o chi ph\u00ed theo c\u00e1ch th\u1ee7 c\u00f4ng. \u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1eadn d\u1ee5ng ch\u1ee9c n\u0103ng t\u1ef1 \u0111\u1ed9ng h\u00f3a ghi nh\u1eadn d\u1eef li\u1ec7u c\u1ee7a c\u00e1c&nbsp;ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n&nbsp;\u0111\u1ec3 t\u0103ng n\u0103ng su\u1ea5t v\u00e0 gi\u1ea3m thi\u1ec3u sai s\u00f3t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-2-phan-lo\u1ea1i-va-s\u1eafp-x\u1ebfp-ch\u1ee9ng-t\u1eeb-k\u1ebf-toan\">B\u01b0\u1edbc 2: Ph\u00e2n lo\u1ea1i v\u00e0 s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/h3>\n\n\n\n<p>Khi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c thu th\u1eadp, doanh nghi\u1ec7p c\u1ea7n s\u1eafp x\u1ebfp v\u00e0 l\u01b0u tr\u1eef ch\u00fang, ph\u00e2n chia th\u00e0nh c\u00e1c danh m\u1ee5c nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n\n\n\n<p>D\u1eef li\u1ec7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo th\u1eddi gian nh\u01b0 theo qu\u00fd, n\u0103m t\u00e0i ch\u00ednh, ho\u1eb7c c\u00e1c chu k\u1ef3 t\u00e0i ch\u00ednh kh\u00e1c. C\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb kinh doanh c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ph\u00e2n lo\u1ea1i v\u00e0 s\u1eafp x\u1ebfp theo t\u1eebng \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n<p>Vi\u1ec7c s\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t xuy\u00ean su\u1ed1t c\u1ea3 n\u0103m t\u00e0i ch\u00ednh, m\u1ed9t c\u00e1ch khoa h\u1ecdc theo tr\u00ecnh t\u1ef1 th\u1eddi gian ho\u1eb7c theo danh m\u1ee5c thu\u1ebf. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap k\u1ebf to\u00e1n vi\u00ean d\u1ec5 d\u00e0ng t\u00ecm ki\u1ebfm, ki\u1ec3m tra, so s\u00e1nh, ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch ghi ch\u00e9p, h\u1ea1ch to\u00e1n v\u00e0 l\u1eadp BCTC.<\/p>\n\n\n\n<p>L\u1ea5y v\u00ed d\u1ee5, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee9ng t\u1eeb mua h\u00e0ng: h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, bi\u00ean lai kho, phi\u1ebfu k\u1ebf to\u00e1n<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng: ho\u00e1 \u0111\u01a1n \u0111\u1ea7u ra, phi\u1ebfu xu\u1ea5t kho, phi\u1ebfu k\u1ebf to\u00e1n<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb ti\u1ec1n m\u1eb7t: phi\u1ebfu thu, phi\u1ebfu chi, s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng: s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng, l\u1ec7nh thanh to\u00e1n, gi\u1ea5y b\u00e1o c\u00f3<\/li>\n\n\n\n<li>C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c: b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng, h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n,\u2026<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i c\u00e1c t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9: b\u1ea3ng y\u00eau c\u1ea7u mua h\u00e0ng, b\u1ea3ng y\u00eau c\u1ea7u xu\u1ea5t kho, b\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng,\u2026<\/li>\n\n\n\n<li>C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c: h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, bi\u00ean b\u1ea3n b\u00e0n giao, bi\u00ean b\u1ea3n nghi\u1ec7m thu,\u2026<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-3-h\u1ea1ch-toan-cac-nghi\u1ec7p-v\u1ee5-kinh-t\u1ebf-phat-sinh-va-phan-lo\u1ea1i-theo-thang-quy\">B\u01b0\u1edbc 3: H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 ph\u00e2n lo\u1ea1i theo th\u00e1ng\/qu\u00fd<\/h3>\n\n\n\n<p>Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n kinh t\u1ebf c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed.<\/p>\n\n\n\n<p>L\u01b0u \u00fd r\u1eb1ng sau khi h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin n\u00e0y d\u1ef1a tr\u00ean nh\u1eefng ch\u1ee9ng t\u1eeb \u0111\u00e3 s\u1eafp x\u1ebfp tr\u01b0\u1edbc \u0111\u00f3. N\u1ebfu c\u1ea7n thi\u1ebft, k\u1ebf to\u00e1n vi\u00ean s\u1ebd c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ch\u00fang ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u00e3 ph\u00e1t sinh.<\/p>\n\n\n\n<p>Sau khi h\u1ea1ch to\u00e1n, c\u00e1c doanh nghi\u1ec7p s\u1ebd ph\u00e2n lo\u1ea1i nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo th\u00e1ng ho\u1eb7c qu\u00fd, nh\u1eb1m l\u1eadp ra c\u00e1c BCTC t\u1ea1m th\u1eddi trong m\u1ed7i th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u00f3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-4-th\u1ef1c-hi\u1ec7n-but-toan-t\u1ed5ng-h\u1ee3p-k\u1ebft-chuy\u1ec3n-doanh-thu\">B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebft chuy\u1ec3n doanh thu<\/h3>\n\n\n\n<p>D\u1ef1a tr\u00ean th\u00f4ng tin t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c BCTC t\u1ea1m th\u1eddi, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh theo c\u00e1c nguy\u00ean t\u1eafc v\u00e0 quy \u0111\u1ecbnh k\u1ebf to\u00e1n. Sau \u0111\u00f3 l\u00e0 b\u01b0\u1edbc k\u1ebft chuy\u1ec3n doanh thu t\u1eeb BCTC t\u1ea1m th\u1eddi sang BCTC cu\u1ed1i k\u1ef3 \u0111\u1ec3 th\u1ec3 hi\u1ec7n doanh thu th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n, v\u00e0 l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 ho\u00e0n thi\u1ec7n quy tr\u00ecnh l\u1eadp BCTC.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/huong-dan-lap-bao-cao-tai-chinh.png\" alt=\"L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-5-l\u1eadp-bctc\">B\u01b0\u1edbc 5: L\u1eadp BCTC<\/h3>\n\n\n\n<p><strong>C\u00e1ch so\u1ea1n th\u1ea3o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n<p>1. Li\u1ec7t k\u00ea t\u1ed5ng t\u00e0i s\u1ea3n: Li\u1ec7t k\u00ea theo th\u1ee9 t\u1ef1 l\u1ea7n l\u01b0\u1ee3t t\u1eeb t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n t\u1edbi t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, gi\u00e1 tr\u1ecb th\u01b0\u1eddng kh\u00e1 d\u1ec5 x\u00e1c \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n ki\u1ec3m tra t\u1edd khai thu\u1ebf cu\u1ed1i c\u00f9ng, v\u00ec gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang gi\u1ea3m d\u1ea7n h\u00e0ng n\u0103m theo kh\u1ea5u hao.<\/p>\n\n\n\n<p>2. Li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: Gi\u1ed1ng nh\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u0169ng \u0111\u01b0\u1ee3c chia th\u00e0nh n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 d\u00e0i h\u1ea1n, \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea theo th\u1ee9 t\u1ef1 l\u1ea7n l\u01b0\u1ee3t. Th\u00f4ng tin v\u1ec1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb <a href=\"https:\/\/base.vn\/blog\/bao-cao-ket-qua-kinh-doanh\/\" target=\"_blank\" rel=\"noreferrer noopener\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/a>.<\/p>\n\n\n\n<p>3. C\u00e2n \u0111\u1ed1i s\u1ed5 s\u00e1ch: T\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ed9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a t\u1ed5 ch\u1ee9c. N\u1ebfu c\u1ea3 hai kh\u00f4ng c\u00e2n b\u1eb1ng, c\u00e1c gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eadp tr\u01b0\u1edbc \u0111\u00f3 ch\u1eafc h\u1eb3n \u0111\u00e3 c\u00f3 l\u1ed7i.<sup>&nbsp;<\/sup>\u0110\u00f4i khi, n\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c gi\u00e1 tr\u1ecb kh\u00e1c \u0111\u1ec1u ch\u00ednh x\u00e1c m\u00e0 hai b\u00ean v\u1eabn ch\u01b0a c\u00e2n b\u1eb1ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n<p><strong>C\u00e1ch so\u1ea1n th\u1ea3o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/p>\n\n\n\n<p>1. X\u00e1c \u0111\u1ecbnh doanh thu: L\u00e0 t\u1ea5t c\u1ea3 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, kho\u1ea3n \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00e1c kho\u1ea3n kh\u00e1c m\u00e0 c\u00f4ng ty ki\u1ebfm \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n<p>2. X\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: L\u00e0 t\u1ed5ng chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n, bao g\u1ed3m nh\u00e2n c\u00f4ng, v\u1eadt li\u1ec7u v\u00e0 m\u1ecdi chi ph\u00ed chung cho vi\u1ec7c s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a.<\/p>\n\n\n\n<p>3. T\u00ednh l\u1ee3i nhu\u1eadn g\u1ed9p: B\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng doanh thu tr\u1eeb \u0111i gi\u00e1 v\u1ed1n tr\u1ef1c ti\u1ebfp c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5. V\u00ed d\u1ee5: N\u1ebfu doanh nghi\u1ec7p c\u00f3 20.000 USD doanh thu trong k\u1ef3 v\u00e0 5.000 USD chi ph\u00ed th\u00ec l\u1ee3i nhu\u1eadn g\u1ed9p s\u1ebd l\u00e0 15.000 USD.<\/p>\n\n\n\n<p>4. Li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n chi ph\u00ed: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng chung bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean, ti\u1ec1n thu\u00ea nh\u00e0 ho\u1eb7c ti\u1ec1n th\u1ebf ch\u1ea5p, v\u1eadt t\u01b0 v\u0103n ph\u00f2ng, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 ti\u1ebfp th\u1ecb.<sup>&nbsp;<\/sup>Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0 thi\u1ebft b\u1ecb, c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3.&nbsp;<\/p>\n\n\n\n<p>5. T\u00ednh l\u1ee3i nhu\u1eadn r\u00f2ng: L\u1ea5y l\u1ee3i nhu\u1eadn g\u1ed9p tr\u1eeb \u0111i t\u1ed5ng chi ph\u00ed v\u1eeba \u0111\u01b0\u1ee3c v\u1ea1ch ra.&nbsp;<\/p>\n\n\n\n<p><strong>C\u00e1ch so\u1ea1n th\u1ea3o B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/p>\n\n\n\n<p>1. X\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t \u0111\u1ea7u k\u1ef3: Th\u00f4ng th\u01b0\u1eddng, con s\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb BCTC k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3. N\u1ebfu \u0111\u00e2y l\u00e0 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i t\u00ednh t\u1ed5ng s\u1ed1 ti\u1ec1n m\u1eb7t hi\u1ec7n c\u00f3. L\u01b0u \u00fd r\u1eb1ng \u201cti\u1ec1n m\u1eb7t\u201d kh\u00f4ng ch\u1ec9 bao g\u1ed3m ti\u1ec1n t\u1ec7, m\u00e0 c\u00f2n bao g\u1ed3m b\u1ea5t k\u1ef3 th\u1ee9 g\u00ec c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t trong v\u00f2ng ch\u01b0a \u0111\u1ea7y m\u1ed9t n\u0103m (\u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201cc\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d) nh\u01b0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i kho\u1ea3n ti\u1ebft ki\u1ec7m, qu\u1ef9 th\u1ecb tr\u01b0\u1eddng ti\u1ec1n t\u1ec7 m\u00e0 doanh nghi\u1ec7p s\u1edf h\u1eefu.<\/p>\n\n\n\n<p>2. Li\u1ec7t k\u00ea l\u1ee3i nhu\u1eadn r\u00f2ng t\u1eeb b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/p>\n\n\n\n<p>3. Nh\u00f3m d\u00f2ng ti\u1ec1n th\u00e0nh 3 lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 li\u1ec7t k\u00ea tr\u1ef1c ti\u1ebfp c\u00e1c d\u00f2ng ti\u1ec1n c\u1ee5 th\u1ec3 trong t\u1eebng danh m\u1ee5c.&nbsp;<\/p>\n\n\n\n<p>4. \u0110i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn r\u00f2ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh d\u00f2ng ti\u1ec1n thu\u1ea7n do ho\u1ea1t \u0111\u1ed9ng kinh doanh mang l\u1ea1i. L\u01b0u \u00fd r\u1eb1ng kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, thu\u1ebf ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng c\u00f2n n\u1ee3 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n<p>5. L\u1eb7p l\u1ea1i quy tr\u00ecnh t\u01b0\u01a1ng t\u1ef1 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh. C\u00e1c giao d\u1ecbch mua h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u1ecfi s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t, trong khi c\u00e1c giao d\u1ecbch mua h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o.<\/p>\n\n\n\n<p>6. T\u00ednh s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t cu\u1ed1i k\u1ef3: L\u1ea5y s\u1ed1 d\u00f2ng ti\u1ec1n thu\u1ea7n c\u1ee7a t\u1eebng lo\u1ea1i chi ph\u00ed tr\u00ean c\u1ed9ng v\u1edbi s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t \u0111\u1ea7u k\u1ef3.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-6-xem-xet-va-d\u1ed1i-chi\u1ebfu-t\u1ea5t-c\u1ea3-d\u1eef-li\u1ec7u\">B\u01b0\u1edbc 6: Xem x\u00e9t v\u00e0 \u0111\u1ed1i chi\u1ebfu t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u<\/h3>\n\n\n\n<p>Doanh nghi\u1ec7p c\u1ea7n xem l\u1ea1i m\u1ecdi m\u1ee5c \u0111\u00e3 nh\u1eadp v\u00e0 \u0111\u1ed1i chi\u1ebfu t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u, h\u1ed3 s\u01a1 \u0111\u1ec3 kh\u1edbp v\u1edbi b\u1ea3ng sao k\u00ea ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u00e0i li\u1ec7u b\u00ean ngo\u00e0i kh\u00e1c, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra k\u1ef9 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c ph\u00e9p c\u1ed9ng tr\u1eeb. B\u01b0\u1edbc n\u00e0y gi\u00fap ng\u0103n ng\u1eeba nh\u1eefng sai l\u1ea7m kh\u00f4ng \u0111\u00e1ng c\u00f3, v\u00e0 c\u1ea3 nh\u1eefng sai l\u1ea7m nghi\u00eam tr\u1ecdng c\u00f3 th\u1ec3 g\u00e2y hi\u1ec3u l\u1ea7m v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng c\u1ea7n so s\u00e1nh d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u1edbi c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 so s\u00e1nh v\u1edbi m\u1ee5c ti\u00eau d\u1ef1 ki\u1ebfn, nh\u1eb1m \u0111\u01b0a ra nh\u1eadn \u0111\u1ecbnh v\u1ec1 hi\u1ec7u su\u1ea5t v\u00e0 s\u1ef1 ti\u1ebfn tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-7-hoan-thi\u1ec7n-bao-cao\">B\u01b0\u1edbc 7: Ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o<\/h3>\n\n\n\n<p>T\u00f9y thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t v\u00e0 quy m\u00f4 doanh nghi\u1ec7p, b\u01b0\u1edbc n\u00e0y c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ki\u1ec3m to\u00e1n ho\u1eb7c xem x\u00e9t l\u1ea1i l\u1ea7n cu\u1ed1i b\u1edfi c\u00e1c k\u1ebf to\u00e1n vi\u00ean b\u00ean ngo\u00e0i, nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.&nbsp;<\/p>\n\n\n\n<p>H\u00e3y nh\u1edb r\u1eb1ng b\u1ed9 BCTC gi\u1ed1ng nh\u01b0 m\u1ed9t t\u1ea5m g\u01b0\u01a1ng ph\u1ea3n \u00e1nh \u201ct\u1ea7m v\u00f3c\u201d t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c b\u00ean li\u00ean quan, gi\u00fap \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n vay, thu h\u00fat c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh s\u00e1ng su\u1ed1t. B\u1edfi v\u1eady, c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t c\u00f3 th\u1ec3.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/huong-dan-lap-bao-cao-tai-chinh-1.png\" alt=\"Ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\"\/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"4\">5. C\u00e1c l\u01b0u \u00fd quan tr\u1ecdng khi l\u1eadp v\u00e0 n\u1ed9p BCTC<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-1-d\u1ed1i-t\u01b0\u1ee3ng-doanh-nghi\u1ec7p-nao-c\u1ea7n-l\u1eadp-bctc\">5.1. \u0110\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p n\u00e0o c\u1ea7n l\u1eadp BCTC?<\/h3>\n\n\n\n<p>\u0110i\u1ec1u 99 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p thu\u1ed9c c\u00e1c ng\u00e0nh, c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, c\u0103n c\u1ee9 t\u1ea1i c\u00e1c \u0111i\u1ec1u kho\u1ea3n&nbsp;Lu\u1eadt K\u1ebf to\u00e1n n\u0103m 2015,&nbsp;Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0&nbsp;Th\u00f4ng t\u01b0 132\/2018\/TT-BTC&nbsp;th\u00ec c\u00f3 duy nh\u1ea5t 3 tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m:<\/p>\n\n\n\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1:&nbsp;<\/strong>Doanh nghi\u1ec7p si\u00eau nh\u1ecf n\u1ed9p thu\u1ebf TNDN t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2:&nbsp;<\/strong>N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c g\u1ed9p k\u1ef3 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng c\u1ea7n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp)\/n\u0103m tr\u01b0\u1edbc \u0111\u00f3 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n).<\/p>\n\n\n\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 3:<\/strong>&nbsp;N\u1ebfu doanh nghi\u1ec7p t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m<\/p>\n\n\n\n<p>Ngo\u00e0i 3 tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p BCTC k\u1ec3 c\u1ea3 kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed. B\u1edfi v\u1eady, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh b\u1ecb sai ph\u1ea1m v\u00e0 v\u01b0\u1edbng v\u00e0o nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-2-yeu-c\u1ea7u-d\u1ed1i-v\u1edbi-thong-tin-trinh-bay-trong-bao-cao-tai-chinh\">5.2. Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi th\u00f4ng tin tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n\n\n\n<p>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 101 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi th\u00f4ng tin tr\u00ecnh b\u00e0y trong BCTC \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00f4ng tin tr\u00ecnh b\u00e0y tr\u00ean BCTC ph\u1ea3i ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 trung th\u1ef1c, th\u00f4ng tin ph\u1ea3i c\u00f3 3 t\u00ednh ch\u1ea5t l\u00e0 \u0111\u1ea7y \u0111\u1ee7, kh\u00e1ch quan, kh\u00f4ng c\u00f3 sai s\u00f3t. Kh\u00f4ng sai s\u00f3t c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 b\u1ecf s\u00f3t trong vi\u1ec7c m\u00f4 t\u1ea3 hi\u1ec7n t\u01b0\u1ee3ng v\u00e0 kh\u00f4ng c\u00f3 sai s\u00f3t trong qu\u00e1 tr\u00ecnh cung c\u1ea5p c\u00e1c th\u00f4ng tin b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng.&nbsp;<\/li>\n\n\n\n<li>Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i th\u00edch h\u1ee3p \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng BCTC d\u1ef1 \u0111o\u00e1n, ph\u00e2n t\u00edch v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/li>\n\n\n\n<li>Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu.&nbsp;<\/li>\n\n\n\n<li>Th\u00f4ng tin ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng, k\u1ecbp th\u1eddi v\u00e0 d\u1ec5 hi\u1ec3u.<\/li>\n\n\n\n<li>Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n; so s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa c\u00e1c doanh nghi\u1ec7p v\u1edbi nhau.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-3-nguyen-t\u1eafc-thi\u1ebft-l\u1eadp-va-trinh-bay-bctc\">5.3. Nguy\u00ean t\u1eafc thi\u1ebft l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC<\/h3>\n\n\n\n<p>BCTC \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo \u0111\u1ecbnh k\u1ef3 \u0111\u00e3 quy \u0111\u1ecbnh. C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 102 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cTr\u00ecnh b\u00e0y BCTC\u201d v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c c\u00f3 li\u00ean quan. C\u00e1c th\u00f4ng tin tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u \u0111\u00fang th\u1ef1c tr\u1ea1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i; N\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n.<\/li>\n\n\n\n<li>Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n; Trong t\u1eebng ph\u1ea7n ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng. C\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u00f3 sai s\u00f3t l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i ra:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Khi l\u1eadp BCTC t\u1ed5ng h\u1ee3p gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c n\u1ed9i b\u1ed9 c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, l\u00e3i, l\u1ed7 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb.<\/li>\n\n\n\n<li>Vi\u1ec7c k\u00fd BCTC ph\u1ea3i th\u1ef1c hi\u1ec7n theo Lu\u1eadt k\u1ebf to\u00e1n 2015. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb kh\u00f4ng t\u1ef1 l\u1eadp BCTC m\u00e0 thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u1eadp BCTC, ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 thu\u1ed9c c\u00e1c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i k\u00fd v\u00e0 ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 c\u00e1 nh\u00e2n ph\u1ea3i ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-4-th\u1eddi-h\u1ea1n-n\u1ed9p-bctc\">5.4. Th\u1eddi h\u1ea1n n\u1ed9p BCTC<\/h3>\n\n\n\n<p>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=178998\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u0110i\u1ec1u 109 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>, th\u1eddi h\u1ea1n n\u1ed9p BCTC c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/strong><\/p>\n\n\n\n<p>Th\u1eddi h\u1ea1n n\u1ed9p BCTC qu\u00fd:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p BCTC qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 20 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n qu\u00fd; \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y;<\/li>\n\n\n\n<li>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc n\u1ed9p BCTC qu\u00fd cho c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p>Th\u1eddi h\u1ea1n n\u1ed9p BCTC n\u0103m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p BCTC n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y;<\/li>\n\n\n\n<li>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1ed9p BCTC n\u0103m cho c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i doanh nghi\u1ec7p kh\u00e1c<\/strong><\/p>\n\n\n\n<p>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty h\u1ee3p danh ph\u1ea3i n\u1ed9p BCTC n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c, th\u1eddi h\u1ea1n n\u1ed9p BCTC n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y.<\/p>\n\n\n\n<p>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c n\u1ed9p BCTC n\u0103m cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo th\u1eddi h\u1ea1n do \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-5-x\u1eed-ph\u1ea1t-khi-vi-ph\u1ea1m-quy-d\u1ecbnh-v\u1ec1-l\u1eadp-va-trinh-bay-bctc\">5.5. X\u1eed ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC<\/h3>\n\n\n\n<p>Theo \u0110i\u1ec1u 6 c\u1ee7a&nbsp;<a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=193189\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=193189\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/a>, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c quy chu\u1ea9n k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p>Theo \u0110i\u1ec1u 15 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 l\u1eadp, tr\u00ecnh b\u00e0y BCTC c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t b\u1eb1ng ti\u1ec1n, t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m v\u00e0 nghi\u00eam tr\u1ecdng c\u1ee7a h\u00e0nh vi.<\/p>\n\n\n\n<p>L\u1ed7i vi ph\u1ea1m \u201cN\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm d\u01b0\u1edbi 03 th\u00e1ng so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh\u201d, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecbu m\u1ee9c ph\u1ea1t t\u1eeb 5-10 tri\u1ec7u \u0111\u1ed3ng.&nbsp;<\/p>\n\n\n\n<p>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung ho\u1eb7c kh\u00f4ng \u0111\u00fang bi\u1ec3u m\u1eabu theo quy \u0111\u1ecbnh; B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n hay c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t 10-20 tri\u1ec7u \u0111\u1ed3ng.&nbsp;<\/p>\n\n\n\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1ee9c ph\u1ea1t ti\u1ec1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 \u0111\u01b0a ra nh\u1eefng bi\u1ec7n ph\u00e1p \u0111\u1ec1 ph\u00f2ng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang \u0111\u1eafn, k\u1ecbp th\u1eddi.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/ung-dung-phan-mem-trong-bao-cao-tai-chinh.png\" alt=\"\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh trong l\u1eadp BCTC\"\/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"5\">6. \u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh trong l\u1eadp BCTC n\u0103m 2026<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-1-cac-sai-sot-th\u01b0\u1eddng-g\u1eb7p-khi-l\u1eadp-bctc\">6.1. C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi l\u1eadp BCTC<\/h3>\n\n\n\n<p><strong>Sai s\u00f3t trong ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/p>\n\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 b\u00e1o c\u00e1o quan tr\u1ecdng nh\u1ea5t v\u00ec n\u00f3 cho bi\u1ebft t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u00f4i khi doanh nghi\u1ec7p c\u00f3 th\u1ec3 sai s\u00f3t trong li\u1ec7t k\u00ea t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, \u0111i\u1ec3n h\u00ecnh l\u00e0 khi x\u00e1c \u0111\u1ecbnh xem m\u1ed9t t\u00e0i s\u1ea3n n\u00ean \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n.<\/p>\n\n\n\n<p><strong>Sai s\u00f3t trong t\u00ednh to\u00e1n k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/p>\n\n\n\n<p>Trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, m\u1ed9t ph\u00e9p t\u00ednh to\u00e1n nh\u1ea7m l\u1eabn c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, l\u1ee3i nhu\u1eadn r\u00f2ng v\u00e0 l\u1ee3i nhu\u1eadn g\u1ed9p. H\u01a1n n\u1eefa, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i c\u1eadp nh\u1eadt b\u00e1o c\u00e1o thu nh\u1eadp v\u00e0 chi ti\u00eau. B\u1ea5t k\u1ef3 sai s\u00f3t n\u00e0o trong b\u1ea3ng n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o c\u00e1o l\u00e3i l\u1ed7 c\u1ee7a b\u1ea1n, d\u1eabn \u0111\u1ebfn \u0111\u00e1nh gi\u00e1 th\u1ea5p ho\u1eb7c ph\u00f3ng \u0111\u1ea1i l\u00e3i ho\u1eb7c l\u1ed7.<\/p>\n\n\n\n<p><strong>Sai s\u00f3t trong ghi nh\u1eadn l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/p>\n\n\n\n<p>M\u1ed9t s\u1ed1 l\u1ed7i ph\u1ed5 bi\u1ebfn khi l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 ph\u00f3ng \u0111\u1ea1i <a href=\"https:\/\/base.vn\/blog\/dong-tien-la-gi\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/dong-tien-la-gi\/\" rel=\"noreferrer noopener\">d\u00f2ng ti\u1ec1n<\/a> ho\u1ea1t \u0111\u1ed9ng, g\u1ed9p l\u1eabn c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, b\u00f9 tr\u1eeb c\u00e1c giao d\u1ecbch, sai s\u00f3t v\u1ec1 ngo\u1ea1i t\u1ec7 v\u00e0 sai s\u00f3t trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o l\u00e0 \u201cti\u1ec1n m\u1eb7t\u201d ho\u1eb7c \u201ct\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d.<\/p>\n\n\n\n<p><strong>Sai s\u00f3t khi nh\u1eadp d\u1eef li\u1ec7u&nbsp;<\/strong><\/p>\n\n\n\n<p>L\u1ed7i nh\u1eadp d\u1eef li\u1ec7u x\u1ea3y ra trong qu\u00e1 tr\u00ecnh \u0111\u01b0a d\u1eef li\u1ec7u t\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb t\u00e0i ch\u00ednh v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u00e0i ch\u00ednh. L\u1ed7i n\u00e0y c\u00f3 th\u1ec3 b\u1eaft ngu\u1ed3n t\u1eeb c\u00e1c nh\u1ea7m l\u1eabn trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, ch\u1eb3ng h\u1ea1n nh\u01b0 27 b\u1ecb vi\u1ebft ng\u01b0\u1ee3c th\u00e0nh 72. Ho\u1eb7c trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean nh\u00e2n l\u00e0 do m\u1ed9t v\u00e0i giao d\u1ecbch b\u1ecb ghi ch\u00e9p thi\u1ebfu.<\/p>\n\n\n\n<p><strong>Sai s\u00f3t khi qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho<\/strong><\/p>\n\n\n\n<p>M\u1ed9t \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i t\u00ednh to\u00e1n v\u00e0 ghi nh\u1eadn ch\u00ednh x\u00e1c s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n \u0111ang n\u1eb1m trong kho, c\u0169ng nh\u01b0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho \u0111ang \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n, v\u00e0 c\u1ea3 h\u00e0ng t\u1ed3n kho do \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u lo\u1ea1i h\u00e0ng t\u1ed3n kho kh\u00e1c nhau th\u01b0\u1eddng khi\u1ebfn doanh nghi\u1ec7p kh\u00f3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-2-cac-kho-khan-trong-cach-l\u1eadp-bctc-th\u1ee7-cong\">6.2. C\u00e1c kh\u00f3 kh\u0103n trong c\u00e1ch l\u1eadp BCTC th\u1ee7 c\u00f4ng<\/h3>\n\n\n\n<p><strong>Lu\u00f4n c\u00f3 nguy c\u01a1 sai s\u00f3t v\u00e0 gian l\u1eadn<\/strong><\/p>\n\n\n\n<p>B\u1ea5t c\u1ee9 ho\u1ea1t \u0111\u1ed9ng n\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ee7 c\u00f4ng b\u1edfi con ng\u01b0\u1eddi \u0111\u1ec1u ti\u1ec1m \u1ea9n nguy c\u01a1 sai s\u00f3t. Trong qu\u00e1 tr\u00ecnh l\u1eadp BCTC, c\u00f3 r\u1ea5t nhi\u1ec1u d\u1eef li\u1ec7u n\u1eb1m r\u1ea3i r\u00e1c tr\u00ean nhi\u1ec1u b\u1ed9 h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd kh\u00e1c nhau, c\u1ea7n x\u1eed l\u00fd qua nhi\u1ec1u quy tr\u00ecnh kh\u00e1c nhau, khi\u1ebfn sai s\u00f3t g\u1ea7n nh\u01b0 l\u00e0 kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi.<\/p>\n\n\n\n<p>\u1ede c\u00e1c doanh nghi\u1ec7p nh\u1ecf, n\u01a1i nh\u00e2n vi\u00ean ch\u01b0a c\u00f3 nh\u1eadn th\u1ee9c v\u00e0 \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u00e1c kh\u00eda c\u1ea1nh nghi\u00eam ng\u1eb7t c\u1ee7a s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, vi\u1ec7c ghi nh\u1eadn \u0111\u00fang BCTC c\u00e0ng kh\u00f3 kh\u0103n h\u01a1n. Th\u1eadm ch\u00ed nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 ngh\u0129 ra c\u00e1c c\u00e1ch gian l\u1eadn \u0111\u1ec3 gi\u1eef s\u1ed5 s\u00e1ch \u0111\u01b0\u1ee3c c\u00e2n b\u1eb1ng, nh\u01b0ng l\u1ea1i khi\u1ebfn cho s\u1ed1 li\u1ec7u tr\u00ean BCTC v\u00e0 th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng tr\u00f9ng kh\u1edbp.<\/p>\n\n\n\n<p><strong>T\u1ed1n nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c<\/strong><\/p>\n\n\n\n<p>L\u00e0m BCTC th\u1ee7 c\u00f4ng \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea7u t\u01b0 \u0111\u00e1ng k\u1ec3 th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c. B\u1ea5t k\u1ec3 t\u1ea1i b\u01b0\u1edbc n\u00e0o nh\u01b0 thu th\u1eadp d\u1eef li\u1ec7u, nh\u1eadp li\u1ec7u, t\u00ednh to\u00e1n v\u00e0 so\u00e1t x\u00e9t to\u00e0n b\u1ed9 c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh \u0111\u1ec1u c\u00f3 th\u1ec3 g\u00e2y ra \u00e1p l\u1ef1c v\u00e0 c\u0103ng th\u1eb3ng cho nh\u00e2n vi\u00ean. Vi\u1ec7c d\u00f2 t\u00ecm v\u00e0 s\u1eeda ch\u1eefa sai s\u00f3t \u2013 kh\u00f4ng ch\u1ec9 m\u1ed9t m\u00e0 c\u00f3 th\u1ec3 l\u00e0 nhi\u1ec1u l\u1ea7n \u2013 c\u0169ng l\u00e0 m\u1ed9t b\u00e0i to\u00e1n nan gi\u1ea3i.<\/p>\n\n\n\n<p><strong>Kh\u00f3 kh\u0103n trong ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/strong><\/p>\n\n\n\n<p>BCTC \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1ch th\u1ee7 c\u00f4ng th\u01b0\u1eddng kh\u00f4ng li\u00ean k\u1ebft \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u \u1edf c\u00e1c chu k\u1ef3 t\u00e0i ch\u00ednh kh\u00e1c nhau, v\u00e0 c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1edfi c\u00e1c c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch t\u1ef1 \u0111\u1ed9ng.&nbsp;<\/p>\n\n\n\n<p>Do \u0111\u00f3, vi\u1ec7c so s\u00e1nh c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh trong qu\u00e1 kh\u1ee9 \u2013 hi\u1ec7n t\u1ea1i \u2013 t\u01b0\u01a1ng lai v\u00e0 \u0111\u01b0a ra nh\u1eefng <a href=\"https:\/\/base.vn\/blog\/phan-tich-bao-cao-tai-chinh\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/phan-tich-bao-cao-tai-chinh\/\" rel=\"noreferrer noopener\">ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> chi ti\u1ebft lu\u00f4n l\u00e0 b\u00e0i to\u00e1n ph\u1ee9c t\u1ea1p v\u00e0 kh\u00f3 kh\u0103n. Doanh nghi\u1ec7p c\u0169ng kh\u00f4ng th\u1ec3 \u0111\u01b0a ra c\u00e1c d\u1ef1 b\u00e1o x\u00e1c th\u1ef1c v\u00e0 uy t\u00edn, \u0111i\u1ec3n h\u00ecnh l\u00e0 v\u1ec1 d\u00f2ng ti\u1ec1n \u2013 v\u1ed1n \u0111\u01b0\u1ee3c coi l\u00e0 huy\u1ebft m\u1ea1ch cho t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>Kh\u00f3 kh\u0103n trong c\u1eadp nh\u1eadt thay \u0111\u1ed5i<\/strong><\/p>\n\n\n\n<p>Khi c\u00f3 thay \u0111\u1ed5i trong ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n, vi\u1ec7c c\u1eadp nh\u1eadt BCTC th\u1ee7 c\u00f4ng c\u00f3 th\u1ec3 t\u1ed1n nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u00e1o c\u00e1o kh\u00f4ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u00fang th\u1eddi gian, g\u00e2y ra s\u1ef1 kh\u00f4ng ch\u00ednh x\u00e1c v\u00e0 thi\u1ebfu tin c\u1eady.<\/p>\n\n\n\n<p><strong>Kh\u00f3 kh\u0103n trong chia s\u1ebb th\u00f4ng tin<\/strong><\/p>\n\n\n\n<p>Khi l\u00e0m BCTC th\u1ee7 c\u00f4ng, vi\u1ec7c chia s\u1ebb th\u00f4ng tin t\u1eeb doanh nghi\u1ec7p v\u1edbi c\u00e1c b\u00ean li\u00ean quan nh\u01b0 c\u1ed5 \u0111\u00f4ng, ng\u00e2n h\u00e0ng ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n. Vi\u1ec7c sao ch\u00e9p, g\u1eedi \u0111i v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh m\u1ea5t th\u1eddi gian nh\u01b0ng l\u1ea1i kh\u00f4ng mang l\u1ea1i hi\u1ec7u qu\u1ea3.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/lap-bao-cao-tai-chinh-1.png\" alt=\"L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\"\/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-3-l\u1eadp-bctc-hi\u1ec7u-qu\u1ea3-h\u01a1n-v\u1edbi-b\u1ed9-gi\u1ea3i-phap-qu\u1ea3n-tr\u1ecb-tai-chinh-base-finance\">6.3. L\u1eadp BCTC hi\u1ec7u qu\u1ea3 h\u01a1n v\u1edbi b\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh Base Finance+<\/h3>\n\n\n\n<p>Cho d\u00f9 l\u00e0 m\u1ed9t doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf hay m\u1ed9t t\u1eadp \u0111o\u00e0n l\u1edbn, nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u1ec1u kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, d\u1ef1 b\u00e1o ho\u1eb7c ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u00e0 th\u00f4ng minh v\u1edbi b\u1ed9 BCTC \u0111\u1ea7y r\u1eaby sai s\u00f3t. \u0110\u00f3 l\u00e0 \u201chi\u1ec7u \u1ee9ng qu\u1ea3 c\u1ea7u tuy\u1ebft\u201d c\u00f3 th\u1ec3 \u0111\u00e1nh s\u1eadp c\u1ea3 m\u1ed9t t\u1ed5 ch\u1ee9c \u0111ang ph\u00e1t tri\u1ec3n m\u1ea1nh.&nbsp;<\/p>\n\n\n\n<p>\u0110\u1ec3 t\u1ed1i \u01b0u ho\u00e1 qu\u00e1 tr\u00ecnh l\u1eadp BCTC, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<strong>&nbsp;Base Finance+ \u2013 B\u1ed9 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n 4.0<\/strong>&nbsp;\u2013 v\u1edbi h\u00e0ng lo\u1ea1t t\u00ednh n\u0103ng m\u1ea1nh m\u1ebd:<\/p>\n\n\n\n<p><strong>T\u1eadp trung c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh t\u1ea1i c\u00f9ng m\u1ed9t n\u01a1i<\/strong><\/p>\n\n\n\n<p>Base Finance+ cho ph\u00e9p nh\u1eadp li\u1ec7u t\u1eeb file Excel v\u00e0 t\u00edch h\u1ee3p v\u1edbi c\u00e1c ngu\u1ed3n d\u1eef li\u1ec7u tr\u1ef1c tuy\u1ebfn, nh\u1eb1m k\u1ebft n\u1ed1i v\u00e0 t\u1eadp trung t\u1ea5t c\u1ea3 c\u00e1c d\u1eef li\u1ec7u t\u00e0i ch\u00ednh quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p v\u1ec1 c\u00f9ng m\u1ed9t n\u01a1i.&nbsp;<\/p>\n\n\n\n<p>C\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn, <a href=\"https:\/\/base.vn\/blog\/cong-no-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">c\u00f4ng n\u1ee3<\/a>, d\u00f2ng ti\u1ec1n,\u2026 \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb tr\u1ef1c quan, gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb nhanh ch\u00f3ng n\u1eafm b\u1eaft b\u1ee9c tranh t\u00e0i ch\u00ednh t\u1ed5ng quan c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>T\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn d\u1eef li\u1ec7u<\/strong><\/p>\n\n\n\n<p>Base Finance+ c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng ho\u00e1 quy tr\u00ecnh nh\u1eadp li\u1ec7u cho doanh nghi\u1ec7p, c\u00f3 ngh\u0129a l\u00e0 m\u1ed7i khi d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u00f3 bi\u1ebfn \u0111\u1ed9ng ho\u1eb7c ph\u00e1t sinh th\u00eam, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt ngay l\u1eadp t\u1ee9c (real-time).&nbsp;<\/p>\n\n\n\n<p>T\u1eeb c\u00e1c d\u1eef li\u1ec7u nh\u1ecf l\u1ebb nh\u01b0 bi\u1ebfn \u0111\u1ed9ng s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t ho\u1eb7c t\u00ecnh tr\u1ea1ng thanh to\u00e1n \u0111\u01a1n h\u00e0ng, t\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ef1 \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch trong vi\u1ec7c lo\u1ea1i b\u1ecf c\u00e1c nguy c\u01a1 sai s\u00f3t do l\u1ed7i nh\u1eadp li\u1ec7u ho\u1eb7c gian l\u1eadn, v\u00e0 c\u0169ng gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 v\u1ea5n \u0111\u1ec1 v\u00e0 ra quy\u1ebft \u0111\u1ecbnh t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m.<\/p>\n\n\n\n<p><strong>T\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n d\u1eef li\u1ec7u<\/strong><\/p>\n\n\n\n<p>Kh\u00f4ng ch\u1ec9 ghi nh\u1eadn v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u,&nbsp;<a href=\"https:\/\/base.vn\/solutions\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Finance+<\/a>&nbsp;c\u00f2n h\u1ed7 tr\u1ee3 t\u00ednh to\u00e1n t\u1ef1 \u0111\u1ed9ng c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh: c\u1ed9ng t\u1ed5ng c\u00e1c kho\u1ea3n doanh thu trong k\u1ef3, c\u1ed9ng t\u1ed5ng c\u00e1c kho\u1ea3n chi ph\u00ed t\u1eeb nhi\u1ec1u b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p, t\u00ednh to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i thu, t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn,\u2026&nbsp;<\/p>\n\n\n\n<p>Nh\u1edd v\u1eady, doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 c\u00e1c t\u00e1c v\u1ee5 t\u00ednh to\u00e1n th\u1ee7 c\u00f4ng, \u0111\u1ed3ng th\u1eddi t\u0103ng t\u00ednh ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c l\u1eadp BCTC n\u00f3i ri\u00eang v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00f3i chung.<\/p>\n\n\n\n<p><strong>H\u1ec7 th\u1ed1ng dashboard t\u00e0i ch\u00ednh tr\u1ef1c quan<\/strong><\/p>\n\n\n\n<p>Kh\u00f4ng d\u1eebng l\u1ea1i \u1edf t\u00ednh to\u00e1n con s\u1ed1, Base Finance+ c\u00f2n c\u00f3 kh\u1ea3 n\u0103ng tr\u1ef1c quan h\u00f3a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh th\u00e0nh c\u00e1c dashboard tr\u1ef1c quan, d\u1ec5 hi\u1ec3u, tr\u00f9ng kh\u1edbp v\u1edbi t\u01b0 duy trong l\u1eadp BCTC. V\u00ed d\u1ee5 nh\u01b0 bi\u1ec3u \u0111\u1ed3 tr\u00f2n th\u1ec3 hi\u1ec7n gi\u00e1 tr\u1ecb ch\u00ednh x\u00e1c v\u00e0 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a c\u00e1c lo\u1ea1i doanh thu, ho\u1eb7c bi\u1ec3u \u0111\u1ed3 d\u00f2ng ch\u1ea3y th\u1ec3 hi\u1ec7n c\u01a1 c\u1ea5u s\u1eed d\u1ee5ng d\u00f2ng ti\u1ec1n v\u00e0o\/ ra c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Nh\u00ecn v\u00e0o c\u00e1c dashboard n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 nhanh ch\u00f3ng h\u00ecnh dung ra BCTC s\u01a1 b\u1ed9 s\u1ebd th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u g\u00ec, c\u0169ng nh\u01b0 c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3n BCTC sau c\u00f9ng \u0111\u1ec3 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6\">7. K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p>M\u1eb7c d\u00f9 \u0111\u00f2i h\u1ecfi kh\u00e1 nhi\u1ec1u v\u1ec1 ki\u1ebfn th\u1ee9c ch\u00ednh x\u00e1c, kinh nghi\u1ec7m d\u00e0y d\u1eb7n v\u00e0 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 th\u00f4ng minh, vi\u1ec7c l\u1eadp BCTC v\u1eabn lu\u00f4n l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi \u0111\u1ecbnh h\u01b0\u1edbng cho c\u00e1c chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n m\u1edbi.<\/p>\n\n\n\n<p>Hy v\u1ecdng r\u1eb1ng th\u00f4ng qua b\u00e0i vi\u1ebft n\u00e0y, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u1ea7m quan tr\u1ecdng c\u1ee7a BCTC v\u00e0 quy tr\u00ecnh l\u1eadp b\u1ea3ng BCTC, t\u1eeb \u0111\u00f3 t\u1ef1 tin \u0111\u1ec3 b\u1eaft tay v\u00e0o th\u1ef1c hi\u1ec7n t\u1eebng b\u01b0\u1edbc.<\/p>\n\n\n\n<p>Ch\u00fac c\u00e1c doanh nghi\u1ec7p th\u00e0nh c\u00f4ng!<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/base.vn\/solutions\/finance?utm_source=base-blog&amp;utm_content=base.vn\/blog\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"896\" height=\"532\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5.png\" alt=\"\" class=\"wp-image-3106\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5.png 896w, https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5-300x178.png 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/base-finance-5-768x456.png 768w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u01b0\u1ee3c coi l\u00e0 b\u1ea3n d\u1ecbch ch\u00ednh x\u00e1c c\u1ee7a s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p,&nbsp;b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)&nbsp;mang l\u1ea1i c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 t\u00ecnh h\u00ecnh kinh doanh v\u00e0 t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf kh\u00f4ng ng\u1eebng bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch l\u1eadp v\u00e0 \u0111\u1ecdc BCTC l\u00e0 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":3344,"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-3333","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>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn l\u1eadp b\u1ea3ng BCTC m\u1edbi nh\u1ea5t 2026<\/title>\n<meta name=\"description\" content=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/base.vn\/blog\/bao-cao-tai-chinh\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? 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