{"id":3885,"date":"2025-08-09T10:00:39","date_gmt":"2025-08-09T03:00:39","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=3885"},"modified":"2025-08-09T10:01:32","modified_gmt":"2025-08-09T03:01:32","slug":"bang-can-doi-ke-toan","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/bang-can-doi-ke-toan\/","title":{"rendered":"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: C\u00e1ch ph\u00e2n t\u00edch, c\u00e1ch l\u1eadp &amp; m\u1eabu BC\u0110KT theo th\u00f4ng t\u01b0 200"},"content":{"rendered":"\n<p><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> l\u00e0 m\u1ed9t trong 4 th\u00e0nh ph\u1ea7n quan tr\u1ecdng c\u1ee7a b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, cung c\u1ea5p th\u00f4ng tin cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u00e0 chi\u1ebfn l\u01b0\u1ee3c m\u1edf r\u1ed9ng trong t\u01b0\u01a1ng lai.&nbsp;&nbsp;<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd \u0111i s\u00e2u v\u00e0o h\u01b0\u1edbng d\u1eabn c\u00e1ch ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200 (c\u00f3 m\u1eabu Excel).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"0\">1. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n 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&nbsp;<a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=178998\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>,&nbsp;<strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/strong><\/p>\n\n\n\n<p>\u0110\u1ecbnh ngh\u0129a d\u1ec5 hi\u1ec3u h\u01a1n, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (BC\u0110KT) th\u1ec3 hi\u1ec7n nh\u1eefng g\u00ec doanh nghi\u1ec7p \u0111ang n\u1ee3 v\u00e0 nh\u1eefng g\u00ec doanh nghi\u1ec7p \u0111ang s\u1edf h\u1eefu, c\u0169ng nh\u01b0 s\u1ed1 ti\u1ec1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng.&nbsp;<\/p>\n\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n thu\u1ed9c m\u1ed9t trong ba BCTC c\u01a1 b\u1ea3n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p (B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh). BC\u0110KT l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ef1 t\u0103ng gi\u1ea3m c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, t\u1eeb \u0111\u00f3 cung c\u1ea5p c\u01a1 s\u1edf cho c\u00e1c <a href=\"https:\/\/base.vn\/blog\/bao-cao-tai-chinh\/\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/bao-cao-tai-chinh\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> kh\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-2-y-nghia-c\u1ee7a-b\u1ea3ng-can-d\u1ed1i-k\u1ebf-toan-v\u1edbi-doanh-nghi\u1ec7p\">1.2 \u00dd ngh\u0129a c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1edbi doanh nghi\u1ec7p<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-danh-gia-s\u1ee9c-kh\u1ecfe-tai-chinh-c\u1ee7a-doanh-nghi\u1ec7p\">\u0110\u00e1nh gi\u00e1 \u201cs\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh\u201d c\u1ee7a doanh nghi\u1ec7p<\/h4>\n\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0 t\u1ea5m \u201c\u1ea3nh ch\u1ee5p nhanh\u201d v\u1ec1 t\u00ecnh h\u00ecnh <a href=\"https:\/\/base.vn\/blog\/tai-chinh-doanh-nghiep\/\" target=\"_blank\" rel=\"noreferrer noopener\">t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/a> t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.&nbsp;<\/p>\n\n\n\n<p>C\u00f9ng v\u1edbi b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, BC\u0110KT c\u00f3 th\u1ec3 gi\u00fap ch\u1ee7 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh&nbsp;<a href=\"https:\/\/base.vn\/blog\/tai-chinh-finance-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">t\u00e0i ch\u00ednh (finance)<\/a>&nbsp;c\u1ee7a c\u00f4ng ty. V\u00ed d\u1ee5: Khi t\u00e0i s\u1ea3n hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p l\u1edbn h\u01a1n n\u1ee3 ng\u1eafn h\u1ea1n, ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u1edf v\u1ecb th\u1ebf t\u1ed1t \u0111\u1ec3 trang tr\u1ea3i m\u1ecdi ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n.<\/p>\n\n\n\n<p>M\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong BC\u0110KT:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thanh kho\u1ea3n: S\u1ed1 ti\u1ec1n m\u1eb7t v\u00e0 t\u00e0i s\u1ea3n d\u1ec5 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t m\u00e0 doanh nghi\u1ec7p c\u00f3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 ng\u1eafn h\u1ea1n<\/li>\n\n\n\n<li>Hi\u1ec7u qu\u1ea3: M\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh \u0111\u1ec3 t\u1ea1o ra&nbsp;<a href=\"https:\/\/base.vn\/blog\/doanh-thu-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">doanh thu<\/a>&nbsp;v\u00e0&nbsp;<a href=\"https:\/\/base.vn\/blog\/loi-nhuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1ee3i nhu\u1eadn<\/a><\/li>\n\n\n\n<li>\u0110\u00f2n b\u1ea9y: M\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i m\u00e0 kh\u00f4ng g\u00e2y nguy hi\u1ec3m cho doanh nghi\u1ec7p<\/li>\n\n\n\n<li>L\u1ecbch s\u1eed t\u00e0i ch\u00ednh: Th\u00f4ng tin v\u1ec1 <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> v\u00e0 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<\/li>\n<\/ul>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, khi so s\u00e1nh v\u1edbi BC\u0110KT c\u1ee7a k\u1ef3 tr\u01b0\u1edbc, doanh nghi\u1ec7p s\u1ebd n\u1eafm \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo th\u1eddi gian, t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty \u0111\u00e3 t\u0103ng l\u00ean hay c\u00f4ng ty \u0111\u00e3 t\u00edch l\u0169y nhi\u1ec1u n\u1ee3 h\u01a1n.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-so-sanh-doanh-nghi\u1ec7p-v\u1edbi-d\u1ed1i-th\u1ee7-c\u1ea1nh-tranh\">So s\u00e1nh doanh nghi\u1ec7p v\u1edbi \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh<\/h4>\n\n\n\n<p>Kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh gi\u00e1 t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh, BC\u0110KT c\u00f2n cung c\u1ea5p c\u01a1 s\u1edf \u0111\u1ec3 so s\u00e1nh v\u1edbi \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh. B\u00e1o c\u00e1o n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng thanh to\u00e1n, kh\u1ea3 n\u0103ng sinh l\u1eddi v\u00e0 kh\u1ea3 n\u0103ng t\u0103ng tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p so v\u1edbi \u0111\u1ed1i th\u1ee7.<\/p>\n\n\n\n<p>B\u1eb1ng c\u00e1ch so s\u00e1nh c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n, c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c s\u1ef1 kh\u00e1c bi\u1ec7t trong vi\u1ec7c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 ti\u1ebft l\u1ed9 c\u00e1c \u0111i\u1ec3m m\u1ea1nh v\u00e0 y\u1ebfu c\u1ee7a m\u1ed7i c\u00f4ng ty trong vi\u1ec7c t\u1ea1o ra v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, c\u00f3 th\u1ec3 so s\u00e1nh doanh nghi\u1ec7p c\u1ee7a m\u00ecnh v\u1edbi doanh nghi\u1ec7p kh\u00e1c b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng c\u00e1c ch\u1ec9 s\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n t\u1eeb d\u1eef li\u1ec7u tr\u00ean BC\u0110KT, v\u00ed d\u1ee5 nh\u01b0 T\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c T\u1ef7 s\u1ed1 thanh to\u00e1n nhanh \u2013 s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y c\u1ee5 th\u1ec3 \u1edf ph\u1ea7n sau b\u00e0i vi\u1ebft.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-t\u1ea1o-ni\u1ec1m-tin-v\u1edbi-cac-ben-lien-quan\">T\u1ea1o ni\u1ec1m tin v\u1edbi c\u00e1c b\u00ean li\u00ean quan<\/h4>\n\n\n\n<p>BC\u0110KT cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng v\u00e0 c\u1ed5 \u0111\u00f4ng \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111\u1ea7u t\u01b0, c\u1ea5p v\u1ed1n v\u00e0 h\u1ee3p t\u00e1c kinh doanh.&nbsp;<\/p>\n\n\n\n<p>C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng BC\u0110KT \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 \u0111\u1ea3m b\u1ea3o kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a h\u1ecd hay kh\u00f4ng. C\u01a1 quan qu\u1ea3n l\u00fd s\u1ebd so s\u00e1nh BC\u0110KT v\u1edbi c\u00e1c bi\u1ec3u m\u1eabu thu\u1ebf v\u00e0 c\u00e1c t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n\n\n\n<p>T\u1eeb vi\u1ec7c nh\u00ecn nh\u1eadn c\u00e1c y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u01b0 kh\u1ea3 n\u0103ng thanh to\u00e1n, c\u1ea5u tr\u00fac v\u1ed1n, v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ebd gi\u00fap c\u00e1c b\u00ean li\u00ean quan \u0111\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn ti\u1ec1m n\u0103ng v\u00e0 \u0111\u1ecbnh gi\u00e1 c\u00f4ng ty.<\/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\/phan-tich-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u00e0m v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1\">2. C\u1ea5u tr\u00fac c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (C\u00f3 v\u00ed d\u1ee5 minh ho\u1ea1)<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/03\/cau-truc-bang-can-doi-ke-toan.png\" alt=\"C\u1ea5u tr\u00fac c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-c\u1ea5u-truc-c\u1ee7a-b\u1ea3ng-can-d\u1ed1i-k\u1ebf-toan\">2.1 C\u1ea5u tr\u00fac c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-ph\u1ea7n-i-tai-s\u1ea3n\">PH\u1ea6N I. T\u00c0I S\u1ea2N<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><em><strong>\u201cT\u00e0i s\u1ea3n l\u00e0 b\u1ea5t k\u1ef3 th\u1ee9 g\u00ec c\u00f3 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t\u201d (theo Investopedia).&nbsp;<\/strong><\/em><\/p>\n<\/blockquote>\n\n\n\n<p>Ph\u1ea7n t\u00e0i s\u1ea3n tr\u00ean BC\u0110KT li\u1ec7t k\u00ea c\u00e1c ngu\u1ed3n l\u1ef1c m\u00e0 doanh nghi\u1ec7p \u0111ang ki\u1ec3m so\u00e1t v\u00e0 c\u00f3 ti\u1ec1m n\u0103ng t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai, \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u00ednh thanh kho\u1ea3n ho\u1eb7c m\u1ee9c \u0111\u1ed9 d\u1ec5 d\u00e0ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n<p>Kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i 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.&nbsp;<strong>D\u1ef1a tr\u00ean kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/strong>:<\/p>\n\n\n\n<p><strong>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/strong>&nbsp;bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n, c\u00f3 th\u1ec3 b\u00e1n hay s\u1eed d\u1ee5ng trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, c\u00f3 nhi\u1ec1u danh m\u1ee5c ph\u1ee5 kh\u00e1c nhau, bao g\u1ed3m:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n: T\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao nh\u1ea5t \u2013 Ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (kh\u00f4ng k\u1ef3 h\u1ea1n), ti\u1ec1n \u0111ang chuy\u1ec3n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n: C\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, ph\u1ea3i thu v\u1ec1 cho vay v\u00e0 ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c.<\/li>\n\n\n\n<li>\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n: Ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/li>\n\n\n\n<li>H\u00e0ng t\u1ed3n kho: C\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho d\u1ef1 tr\u1eef cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.&nbsp;<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c: C\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng qu\u00e1 12 th\u00e1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n, thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i thu, giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c.<\/li>\n<\/ul>\n\n\n\n<p><strong>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/strong>&nbsp;l\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng d\u1ec5 d\u00e0ng chuy\u1ec3n \u0111\u1ed5i v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean 12 th\u00e1ng, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n: C\u00e1c kho\u1ea3n ph\u1ea3i thu c\u00f3 k\u1ef3 h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng nh\u01b0 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu v\u1ec1 cho vay, v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c.<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (\u0111\u1ea5t \u0111ai, nh\u00e0 x\u01b0\u1edfng,\u2026), t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li>\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n: C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n nh\u01b0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, li\u00ean doanh, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c.<\/li>\n\n\n\n<li>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0: L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n: Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n.<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c: C\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c s\u1eed d\u1ee5ng tr\u00ean 12 th\u00e1ng nh\u01b0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n, t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-ph\u1ea7n-ii-ngu\u1ed3n-v\u1ed1n\">PH\u1ea6N II. NGU\u1ed2N V\u1ed0N<\/h4>\n\n\n\n<p><strong>Ngu\u1ed3n v\u1ed1n trong BC\u0110KT bao g\u1ed3m hai th\u00e0nh ph\u1ea7n ch\u00ednh l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/strong>&nbsp;<\/p>\n\n\n\n<p><strong>N\u1ee3 ph\u1ea3i tr\u1ea3<\/strong>&nbsp;ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n, n\u1ee3 d\u00e0i h\u1ea1n v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n n\u1ee3 kh\u00e1c m\u00e0 doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n. \u0110\u00e2y l\u00e0 c\u00e1c cam k\u1ebft c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 trong t\u01b0\u01a1ng lai d\u01b0\u1edbi d\u1ea1ng ti\u1ec1n m\u1eb7t ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c.&nbsp;<\/p>\n\n\n\n<p>Ph\u00e2n lo\u1ea1i n\u1ee3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean th\u1eddi h\u1ea1n thanh to\u00e1n, v\u1edbi n\u1ee3 ng\u1eafn h\u1ea1n l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c d\u01b0\u1edbi m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng, v\u00e0 n\u1ee3 d\u00e0i h\u1ea1n l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean ho\u1eb7c tr\u00ean m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/p>\n\n\n\n<p><strong>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong>&nbsp;l\u00e0 s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i sau khi l\u1ea5y gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p tr\u1eeb \u0111i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3. \u0110\u00e2y c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n (t\u00e0i s\u1ea3n r\u00f2ng) c\u1ee7a doanh nghi\u1ec7p. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: C\u00e1c kho\u1ea3n v\u1ed1n kinh doanh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng v\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n nh\u01b0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, c\u1ed5 phi\u1ebfu qu\u1ef9, quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu, qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n,\u2026<\/li>\n\n\n\n<li>Ngu\u1ed3n kinh ph\u00ed v\u00e0 qu\u1ef9 kh\u00e1c: T\u1ed5ng kinh ph\u00ed s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 chi ti\u00eau cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n v\u00e0 ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-cong-th\u1ee9c-b\u1ea3ng-can-d\u1ed1i-k\u1ebf-toan\">2.2 C\u00f4ng th\u1ee9c b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n tu\u00e2n theo ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n:<\/strong><br><strong>T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n\n\n\n<p>Ph\u01b0\u01a1ng tr\u00ecnh n\u00e0y c\u00f3 \u00fd ngh\u0129a t\u01b0\u01a1ng t\u1ef1 nh\u01b0&nbsp;<strong>T\u1ed5ng t\u00e0i s\u1ea3n = T\u1ed5ng ngu\u1ed3n v\u1ed1n<\/strong>, th\u1ec3 hi\u1ec7n r\u1eb1ng gi\u1eefa hai y\u1ebfu t\u1ed1 T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n lu\u00f4n c\u00f3 m\u1ed1i quan h\u1ec7 ch\u1eb7t ch\u1ebd v\u00e0 kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi. Ngu\u1ed3n v\u1ed1n th\u1ec3 hi\u1ec7n ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh n\u00ean T\u00e0i s\u1ea3n.<\/p>\n\n\n\n<p>Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n n\u00e0y \u0111\u00fang v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi lo\u1ea1i h\u00ecnh, quy m\u00f4 v\u00e0 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng.<\/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\/cong-thuc-bang-can-doi-ke-toan.png\" alt=\"C\u00f4ng th\u1ee9c b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\"\/><\/figure><\/div>\n\n\n<p>V\u00ed d\u1ee5: N\u1ebfu m\u1ed9t c\u00f4ng ty vay m\u1ed9t kho\u1ea3n vay tr\u1ecb gi\u00e1 400,000,000\u0111 t\u1eeb ng\u00e2n h\u00e0ng trong 5 n\u0103m, t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty \u0111\u00f3 (c\u1ee5 th\u1ec3 l\u00e0 t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t) s\u1ebd t\u0103ng th\u00eam 400,000,000\u0111. N\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty (c\u1ee5 th\u1ec3 l\u00e0 n\u1ee3 d\u00e0i h\u1ea1n) c\u0169ng s\u1ebd t\u0103ng th\u00eam 400,000,000\u0111, c\u00e2n b\u1eb1ng hai v\u1ebf c\u1ee7a ph\u01b0\u01a1ng tr\u00ecnh.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-3-vi-d\u1ee5-minh-ho\u1ea1-v\u1ec1-b\u1ea3ng-can-d\u1ed1i-k\u1ebf-toan\">2.3 V\u00ed d\u1ee5 minh ho\u1ea1 v\u1ec1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n\n\n\n<p>V\u00ed d\u1ee5 v\u1ec1 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh Qu\u00fd IV n\u0103m 2023 c\u1ee7a CTCP B\u00f3ng \u0111\u00e8n Ph\u00edch n\u01b0\u1edbc R\u1ea1ng \u0110\u00f4ng, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo Th\u00f4ng t\u01b0 200:<\/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\/BCDKT-rang-dong-1.jpg\" alt=\"b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n r\u1ea1ng \u0111\u00f4ng\"\/><\/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\/BCDKT-rang-dong-2.jpg\" alt=\"b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n r\u1ea1ng \u0111\u00f4ng\"\/><\/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\/BCDKT-rang-dong-3.jpg\" alt=\"b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n r\u1ea1ng \u0111\u00f4ng\"\/><\/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\/BCDKT-rang-dong-4.jpg\" alt=\"b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n r\u1ea1ng \u0111\u00f4ng\"\/><figcaption class=\"wp-element-caption\"><em>V\u00ed d\u1ee5 v\u1ec1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a R\u1ea1ng \u0110\u00f4ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"2\">3. H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecdc b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u01a1 b\u1ea3n<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-hai-k\u1ef9-thu\u1eadt-c\u01a1-b\u1ea3n-trong-phan-tich-b\u1ea3ng-cdkt\">3.1 Hai k\u1ef9 thu\u1eadt c\u01a1 b\u1ea3n trong ph\u00e2n t\u00edch b\u1ea3ng C\u0110KT<\/h3>\n\n\n\n<p><strong>Ph\u00e2n t\u00edch theo chi\u1ec1u ngang&nbsp;<\/strong><\/p>\n\n\n\n<p>K\u1ef9 thu\u1eadt n\u00e0y t\u1eadp trung v\u00e0o vi\u1ec7c so s\u00e1nh c\u00e1c m\u1ee5c t\u1eeb c\u00f9ng m\u1ed9t ph\u1ea7n c\u1ee7a BC\u0110KT qua c\u00e1c th\u1eddi k\u1ef3 kh\u00e1c nhau, gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c xu h\u01b0\u1edbng ho\u1eb7c bi\u1ebfn \u0111\u1ed9ng trong t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo th\u1eddi gian.<\/p>\n\n\n\n<p>C\u00e1ch th\u1ef1c hi\u1ec7n: So s\u00e1nh c\u00e1c m\u1ee5c nh\u01b0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, n\u1ee3 ng\u1eafn h\u1ea1n, n\u1ee3 d\u00e0i h\u1ea1n, v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p qua c\u00e1c n\u0103m, th\u00e1ng, ho\u1eb7c qu\u00fd. D\u00f9ng c\u00e1c bi\u1ec3u \u0111\u1ed3 ho\u1eb7c bi\u1ec3u \u0111\u1ed3 \u0111\u01b0\u1eddng \u0111\u1ec3 minh h\u1ecda s\u1ef1 thay \u0111\u1ed5i theo th\u1eddi gian.<\/p>\n\n\n\n<p><strong>Ph\u00e2n t\u00edch theo chi\u1ec1u d\u1ecdc&nbsp;<\/strong><\/p>\n\n\n\n<p>K\u1ef9 thu\u1eadt n\u00e0y t\u1eadp trung v\u00e0o vi\u1ec7c so s\u00e1nh m\u1ed7i kho\u1ea3n m\u1ee5c v\u1edbi t\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n ho\u1eb7c ngu\u1ed3n v\u1ed1n trong c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m, gi\u00fap x\u00e1c \u0111\u1ecbnh c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c kho\u1ea3n m\u1ee5c.<\/p>\n\n\n\n<p>C\u00e1ch th\u1ef1c hi\u1ec7n: T\u00ednh to\u00e1n t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a m\u1ed7i kho\u1ea3n m\u1ee5c so v\u1edbi t\u1ed5ng t\u00e0i s\u1ea3n ho\u1eb7c t\u1ed5ng ngu\u1ed3n v\u1ed1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-cac-b\u01b0\u1edbc-phan-tich-b\u1ea3ng-cdkt\">3.2 C\u00e1c b\u01b0\u1edbc ph\u00e2n t\u00edch b\u1ea3ng C\u0110KT<\/h3>\n\n\n\n<p><strong>B\u01b0\u1edbc 1: \u0110\u1ecdc s\u1ed1 li\u1ec7u t\u1ed5ng quan<\/strong><\/p>\n\n\n\n<p>\u0110\u1ea7u ti\u00ean, h\u00e3y \u0111\u1ecdc s\u1ed1 li\u1ec7u t\u1ed5ng quan c\u1ee7a BC\u0110KT \u0111\u1ec3 hi\u1ec3u c\u00e1c ph\u1ea7n ch\u00ednh v\u00e0 c\u00e1ch t\u1ed5 ch\u1ee9c th\u00f4ng tin. \u0110i\u1ec1u n\u00e0y gi\u00fap b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty X c\u00f3 c\u00e1c th\u00f4ng tin sau \u0111\u00e2y:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\"><strong>PH\u1ea6N I. T\u00c0I S\u1ea2N<\/strong><\/td><\/tr><tr><td>A. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/td><td>200 000 000<\/td><\/tr><tr><td>B. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/td><td>500 000 000<\/td><\/tr><tr><td>\u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td><td>500 000 000<\/td><\/tr><tr><td><strong>T\u1ed5ng t\u00e0i s\u1ea3n<\/strong><\/td><td><strong>700 000 000<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>PH\u1ea6N II. NGU\u1ed2N V\u1ed0N<\/strong><\/td><\/tr><tr><td>A. N\u1ee3 ph\u1ea3i tr\u1ea3<\/td><td>300 000 000<\/td><\/tr><tr><td>\u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/td><td>50 000 000<\/td><\/tr><tr><td>\u2013 Vay v\u00e0 n\u1ee3<\/td><td>250 000 000<\/td><\/tr><tr><td>B. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td><td>400 000 000<\/td><\/tr><tr><td><strong>T\u1ed5ng ngu\u1ed3n v\u1ed1n<\/strong><\/td><td><strong>700 000 000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>T\u1eeb nh\u1eefng s\u1ed1 li\u1ec7u tr\u00ean, c\u00f3 th\u1ec3 r\u00fat ra m\u1ed9t s\u1ed1 nh\u1eadn \u0111\u1ecbnh t\u1ed5ng quan:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quy m\u00f4: C\u00f4ng ty X c\u00f3 quy m\u00f4 t\u1ed5ng t\u00e0i s\u1ea3n b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n l\u00e0 700,000,000\u0111; gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u00e1ng k\u1ec3, cho th\u1ea5y c\u00f3 ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n.<\/li>\n\n\n\n<li>C\u01a1 c\u1ea5u: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng t\u00e0i s\u1ea3n v\u1edbi gi\u00e1 tr\u1ecb 500,000,000\u0111; th\u1ec3 hi\u1ec7n c\u00f4ng ty \u0111ang \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n nh\u01b0 nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c, n\u00e2ng cao kh\u1ea3 n\u0103ng s\u1ea3n xu\u1ea5t v\u00e0 c\u1ea1nh tranh.<\/li>\n\n\n\n<li>C\u00e1ch b\u1ed1 tr\u00ed t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n: C\u00f4ng ty c\u00f3 s\u1ef1 ph\u1ee5 thu\u1ed9c v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu h\u01a1n l\u00e0 v\u1ed1n vay, v\u00ec v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 400,000,000\u0111 trong khi n\u1ee3 vay ch\u1ec9 l\u00e0 250,000,000\u0111. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 cho th\u1ea5y c\u00f4ng ty kh\u00f4ng qu\u00e1 n\u1ee3 n\u1ea7n v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n.<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 2: \u0110\u1ecdc s\u1ed1 li\u1ec7u chi ti\u1ebft<\/strong><\/p>\n\n\n\n<p>Sau khi \u0111\u1ecdc s\u1ed1 li\u1ec7u t\u1ed5ng quan, \u0111\u00e2y l\u00e0 l\u00fac c\u1ea7n xem x\u00e9t c\u00e1c kho\u1ea3n m\u1ee5c quan tr\u1ecdng trong BC\u0110KT nh\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3; v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng nh\u01b0 t\u00e0i s\u1ea3n ti\u1ec1n m\u1eb7t, kho\u1ea3n ph\u1ea3i thu, h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c.<\/p>\n\n\n\n<p>L\u1ea5y v\u00ed d\u1ee5, trong BC\u0110KT c\u1ee7a c\u00f4ng ty X, t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u00f3 c\u00e1c kho\u1ea3n m\u1ee5c sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>A. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/strong><\/td><td><strong>200 000 000<\/strong><\/td><\/tr><tr><td>\u2013 Ti\u1ec1n<\/td><td>50 000 000<\/td><\/tr><tr><td>\u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/td><td>100 000 000<\/td><\/tr><tr><td>\u2013 H\u00e0ng t\u1ed3n kho<\/td><td>50 000 000<\/td><\/tr><tr><td>\u2013 C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c<\/td><td>0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>T\u1eeb vi\u1ec7c ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u n\u00e0y, c\u00f3 th\u1ec3 \u0111\u01b0a ra m\u1ed9t s\u1ed1 nh\u1eadn \u0111\u1ecbnh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f4ng ty c\u00f3 m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t 50,000,000\u0111 \u0111\u1ee7 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c nhu c\u1ea7u thanh to\u00e1n ng\u1eafn h\u1ea1n. Tuy nhi\u00ean, c\u1ea7n xem x\u00e9t chi ti\u1ebft h\u01a1n \u0111\u1ec3 bi\u1ebft v\u1ec1 xu h\u01b0\u1edbng ti\u1ec1n m\u1eb7t v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00f4ng ty kh\u00f4ng g\u1eb7p v\u1ea5n \u0111\u1ec1 v\u1ec1 thanh to\u00e1n.<\/li>\n\n\n\n<li>C\u00f4ng ty \u0111ang c\u00f3 m\u1ed9t s\u1ed1 ti\u1ec1n kh\u00e1 l\u1edbn ch\u01b0a thu t\u1eeb kh\u00e1ch h\u00e0ng, tr\u1ecb gi\u00e1 100,000,000\u0111. C\u00f4ng ty c\u1ea7n theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd&nbsp;<a href=\"https:\/\/base.vn\/blog\/cong-no-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">c\u00f4ng n\u1ee3<\/a>&nbsp;kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c thu ti\u1ec1n \u0111\u00fang h\u1ea1n v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro m\u1ea5t c\u00f4ng n\u1ee3.<\/li>\n\n\n\n<li>C\u00f4ng ty \u0111ang gi\u1eef m\u1ed9t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a trong kho tr\u1ecb gi\u00e1 50,000,000\u0111. C\u00f3 th\u1ec3 c\u1ea7n t\u1edbi bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t h\u00e0ng t\u1ed3n kho t\u1ed1t h\u01a1n, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng kh\u00f4ng c\u00f3 h\u00e0ng t\u1ed3n kho th\u1eeba g\u00e2y th\u1ea5t tho\u00e1t v\u1ed1n v\u00e0 t\u0103ng th\u00eam chi ph\u00ed l\u01b0u tr\u1eef.<\/li>\n\n\n\n<li>C\u00f4ng ty kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n ti\u1ec1n kh\u00e1c ch\u01b0a thu h\u1ed3i. \u0110\u00e2y c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t \u0111i\u1ec3m t\u00edch c\u1ef1c v\u1ec1 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh, nh\u01b0ng c\u1ea7n xem x\u00e9t th\u00eam \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n ph\u1ea3i thu \u1ea9n ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/ke-toan-cong-no\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 g\u00ec? V\u00ec sao doanh nghi\u1ec7p b\u1ea1n c\u1ea7n k\u1ebf to\u00e1n c\u00f4ng n\u1ee3?<\/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\/bang-can-doi-ke-toan.png\" alt=\"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\"\/><\/figure><\/div>\n\n\n<p><strong>B\u01b0\u1edbc 3: T\u00ednh to\u00e1n c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n<p>Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean BC\u0110KT c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n c\u00e1c t\u1ef7 s\u1ed1 th\u1ec3 hi\u1ec7n t\u00ednh thanh kho\u1ea3n, hi\u1ec7u qu\u1ea3 v\u00e0 c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p><strong>T\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh (Current ratio)<\/strong><\/p>\n\n\n\n<p>T\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 t\u1ef7 s\u1ed1 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n chia cho n\u1ee3 ng\u1eafn h\u1ea1n:<\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><em><strong>T\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh = T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \/ N\u1ee3 ng\u1eafn h\u1ea1n<\/strong><\/em><\/p>\n\n\n\n<p>Gi\u00e1 tr\u1ecb l\u00fd t\u01b0\u1edfng cho t\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh l\u00e0 t\u1eeb 1,5 \u0111\u1ebfn 2.&nbsp;<\/p>\n\n\n\n<p>N\u1ebfu t\u1ef7 s\u1ed1 n\u00e0y qu\u00e1 cao th\u00ec c\u00f3 th\u1ec3 suy ra r\u1eb1ng c\u00f4ng ty \u0111ang t\u00edch tr\u1eef t\u00e0i s\u1ea3n thay v\u00ec s\u1eed d\u1ee5ng ch\u00fang \u0111\u1ec3 m\u1edf r\u1ed9ng kinh doanh, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn d\u00e0i h\u1ea1n. Tuy nhi\u00ean, doanh nghi\u1ec7p ph\u1ea3i lu\u00f4n c\u00f3 \u0111\u1ee7 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u0111\u1ec3 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n. N\u1ebfu t\u1ef7 l\u1ec7 hi\u1ec7n t\u1ea1i xu\u1ed1ng d\u01b0\u1edbi 1 th\u00ec c\u00f4ng ty kh\u00f3 c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c ngh\u0129a v\u1ee5 ng\u1eafn h\u1ea1n c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<p><strong>T\u1ef7 s\u1ed1 thanh to\u00e1n nhanh (Quick ratio)<\/strong><\/p>\n\n\n\n<p>T\u1ef7 s\u1ed1 n\u00e0y th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng c\u1ee7a c\u00f4ng ty trong vi\u1ec7c thanh to\u00e1n nhanh n\u1ee3 ng\u1eafn h\u1ea1n b\u1eb1ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n \u2013 c\u0169ng l\u00e0 khi t\u1eadn d\u1ee5ng t\u1ed1t nh\u1ea5t t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u1ee7a m\u00ecnh.&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><em><strong>T\u1ef7 s\u1ed1 thanh to\u00e1n nhanh = (T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u2013 H\u00e0ng t\u1ed3n kho) \/ N\u1ee3 ng\u1eafn h\u1ea1n<\/strong><\/em><\/p>\n\n\n\n<p>T\u1ef7 s\u1ed1 thanh to\u00e1n nhanh b\u1eb1ng 1 \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ecnh th\u01b0\u1eddng. Gi\u00e1 tr\u1ecb n\u00e0y ph\u1ea3n \u00e1nh r\u1eb1ng c\u00f4ng ty \u0111\u01b0\u1ee3c trang b\u1ecb \u0111\u1ee7 t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh l\u00fd \u0111\u1ec3 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n. Khi gi\u00e1 tr\u1ecb c\u1ee7a t\u1ef7 s\u1ed1 n\u00e0y nh\u1ecf h\u01a1n 1 th\u00ec c\u00f4ng ty kh\u00f4ng th\u1ec3 thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<p><strong>H\u1ec7 s\u1ed1 v\u00f2ng quay t\u00e0i s\u1ea3n (Asset turnover ratio)<\/strong><\/p>\n\n\n\n<p>H\u1ec7 s\u1ed1 v\u00f2ng quay t\u00e0i s\u1ea3n cho bi\u1ebft v\u1ec1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, x\u00e1c \u0111\u1ecbnh li\u1ec7u m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 t\u1ea1o ra doanh thu t\u1eeb t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh hay kh\u00f4ng b\u1eb1ng c\u00e1ch so s\u00e1nh doanh thu thu\u1ea7n v\u1edbi t\u1ed5ng t\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n:<\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><em><strong>H\u1ec7 s\u1ed1 v\u00f2ng quay t\u00e0i s\u1ea3n = Doanh thu thu\u1ea7n \/ T\u1ed5ng t\u00e0i s\u1ea3n b\u00ecnh qu\u00e2n<\/strong><\/em><\/p>\n\n\n\n<p>T\u1ef7 l\u1ec7 v\u00f2ng quay t\u00e0i s\u1ea3n c\u00e0ng cao cho th\u1ea5y t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 \u0111\u1ec3 t\u1ea1o ra doanh thu v\u00e0 t\u1ea1o ra l\u1ee3i nhu\u1eadn. V\u00f2ng quay t\u00e0i s\u1ea3n qu\u00e1 th\u1ea5p c\u00f3 ngh\u0129a l\u00e0 c\u00f4ng ty c\u00f3 th\u1ec3 kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 c\u00f3 th\u1ec3 g\u1eb7p c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 qu\u1ea3n l\u00fd ho\u1eb7c s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n<p><strong>H\u1ec7 s\u1ed1 v\u00f2ng quay h\u00e0ng t\u1ed3n kho (Inventory turnover ratio)<\/strong><\/p>\n\n\n\n<p>H\u1ec7 s\u1ed1 n\u00e0y cho bi\u1ebft s\u1ed1 l\u1ea7n c\u00f4ng ty b\u00e1n v\u00e0 thay th\u1ebf h\u00e0ng t\u1ed3n kho c\u1ee7a m\u00ecnh trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><em><strong>H\u1ec7 s\u1ed1 v\u00f2ng quay h\u00e0ng t\u1ed3n kho = Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \/ H\u00e0ng t\u1ed3n kho b\u00ecnh qu\u00e2n<\/strong><\/em><\/p>\n\n\n\n<p>V\u00f2ng quay h\u00e0ng t\u1ed3n kho cao cho th\u1ea5y c\u00f4ng ty \u0111ang b\u00e1n s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u00f3 v\u1eabn c\u00f3 nhu c\u1ea7u. Ng\u01b0\u1ee3c l\u1ea1i, h\u1ec7 s\u1ed1 v\u00f2ng quay h\u00e0ng t\u1ed3n kho th\u1ea5p cho th\u1ea5y nhu c\u1ea7u \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng ty gi\u1ea3m v\u00e0 do \u0111\u00f3 doanh s\u1ed1 b\u00e1n h\u00e0ng y\u1ebfu h\u01a1n.<\/p>\n\n\n\n<p><strong>T\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Debt-to-equity ratio)<\/strong><\/p>\n\n\n\n<p>T\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty chia cho v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><em><strong>T\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu = N\u1ee3 ph\u1ea3i tr\u1ea3 \/ V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/em><\/p>\n\n\n\n<p>T\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ee7 ng\u00e2n h\u00e0ng quy\u1ebft \u0111\u1ecbnh xem h\u1ecd c\u00f3 mu\u1ed1n cho c\u00f4ng ty vay ti\u1ec1n hay kh\u00f4ng. H\u1ecd mu\u1ed1n bi\u1ebft li\u1ec7u c\u00f4ng ty c\u00f3 th\u1ec3 t\u1ea1o ra \u0111\u1ee7 d\u00f2ng ti\u1ec1n ho\u1eb7c l\u1ee3i nhu\u1eadn \u0111\u1ec3 trang tr\u1ea3i m\u1ecdi&nbsp;<a href=\"https:\/\/base.vn\/blog\/chi-phi-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">chi ph\u00ed<\/a>&nbsp;hay kh\u00f4ng.&nbsp;<\/p>\n\n\n\n<p>\u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 r\u00f5 r\u00e0ng v\u1ec1 kh\u1ea3 n\u0103ng d\u00e0i h\u1ea1n c\u1ee7a c\u00f4ng ty trong vi\u1ec7c t\u1ea1o ra \u0111\u1ee7 thu nh\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u00e0 tr\u1ea3 h\u1ebft n\u1ee3. N\u1ebfu t\u1ef7 l\u1ec7 n\u00e0y qu\u00e1 cao th\u00ec c\u00f4ng ty c\u00f3 nguy c\u01a1 b\u1ecb tr\u1ea3 l\u00e3i ch\u1eadm ho\u1eb7c th\u1eadm ch\u00ed ph\u00e1 s\u1ea3n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3\">4. M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200: T\u1ea3i file Excel mi\u1ec5n ph\u00ed<\/h2>\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\/bang-can-doi-ke-toan-1.png\" alt=\"M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200\"\/><figcaption class=\"wp-element-caption\">M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200<\/figcaption><\/figure><\/div>\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><em><strong>XEM V\u00c0 T\u1ea2I V\u1ec0 T\u1ea0I \u0110\u00c2Y<\/strong>:<\/em><br><strong><a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/10YJRdGLmAm3RKkwBIFmFkESkoV6H8Xza-ovSGv0kk_s\/edit?usp=sharing\" target=\"_blank\" rel=\"noreferrer noopener\">M\u1eaaU EXCEL B\u1ea2NG C\u00c2N \u0110\u1ed0I K\u1ebe TO\u00c1N (THEO TH\u00d4NG T\u01af 200)<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4\">5. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-1-nguyen-t\u1eafc-l\u1eadp\">5.1 Nguy\u00ean t\u1eafc l\u1eadp<\/h3>\n\n\n\n<p>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam \u0111\u00e3 quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc l\u1eadp BC\u0110KT theo ph\u1ea7n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp cho m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n (th\u01b0\u1eddng l\u00e0 m\u1ed7i n\u0103m t\u00e0i ch\u00ednh), tu\u00e2n theo nguy\u00ean t\u1eafc t\u00ednh th\u1eddi gian nh\u1ea5t qu\u00e1n.<\/strong><\/p>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cTr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21, khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BC\u0110KT ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc chung v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC. Tr\u00ean BC\u0110KT, c\u00e1c kho\u1ea3n m\u1ee5c T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, t\u00f9y theo th\u1eddi h\u1ea1n c\u1ee7a chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p do t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u1ec3 d\u1ef1a v\u00e0o chu k\u1ef3 kinh doanh \u0111\u1ec3 ph\u00e2n bi\u1ec7t gi\u1eefa ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, th\u00ec c\u00e1c T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.&nbsp;<\/p>\n\n\n\n<p>Ngo\u00e0i ra, BC\u0110KT tu\u00e2n th\u1ee7 c\u00f4ng b\u1eb1ng ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng \u0111\u01b0\u1ee3c che gi\u1ea5u th\u00f4ng tin quan tr\u1ecdng ho\u1eb7c l\u00e0m sai l\u1ec7ch th\u00f4ng tin.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-2-cac-vi\u1ec7c-c\u1ea7n-hoan-thanh-tr\u01b0\u1edbc-khi-l\u1eadp-b\u1ea3ng-can-d\u1ed1i-k\u1ebf-toan\">5.2 C\u00e1c vi\u1ec7c c\u1ea7n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n\n\n\n<p><strong>\u0110i\u1ec1u ch\u1ec9nh ghi s\u1ed5 nh\u1eadt k\u00fd chung<\/strong><\/p>\n\n\n\n<p>Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh b\u00fat to\u00e1n l\u00e0 c\u1ea7n thi\u1ebft tr\u01b0\u1edbc khi l\u1eadp c\u00e1c BCTC c\u01a1 b\u1ea3n, bao g\u1ed3m c\u1ea3 BC\u0110KT. \u0110i\u1ec1u ch\u1ec9nh n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c ghi l\u1ea1i c\u00e1c th\u00f4ng tin thi\u1ebfu s\u00f3t, s\u1eeda \u0111\u1ed5i c\u00e1c l\u1ed7i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c h\u1ea1ch to\u00e1n sai s\u00f3t. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1eef li\u1ec7u trong s\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<p>Ch\u1eb3ng h\u1ea1n n\u1ebfu doanh nghi\u1ec7p giao h\u00e0ng tr\u1ecb gi\u00e1 50,000,000\u0111 v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng nh\u01b0ng kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n \u0111\u00f3 cho \u0111\u1ebfn k\u1ef3 k\u1ebf to\u00e1n ti\u1ebfp theo th\u00ec k\u1ebf to\u00e1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee5c nh\u1eadp nh\u1eadt k\u00fd c\u1ee7a m\u00ecnh. C\u1eadp nh\u1eadt t\u00e0i kho\u1ea3n c\u1ee7a b\u1ea1n b\u1eb1ng c\u00e1ch th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 v\u1eady trong&nbsp;<strong>nh\u1eadt k\u00fd chung<\/strong>*.<\/p>\n\n\n\n<p><em>*Nh\u1eadt k\u00fd chung l\u00e0 n\u01a1i \u0111\u1ea7u ti\u00ean ghi l\u1ea1i c\u00e1c giao d\u1ecbch kinh doanh h\u00e0ng ng\u00e0y theo ng\u00e0y. T\u00f9y thu\u1ed9c v\u00e0o th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng trong m\u1ed9t t\u1ed5 ch\u1ee9c, m\u1ed9t s\u1ed1 c\u00f3 th\u1ec3 l\u01b0u gi\u1eef c\u00e1c nh\u1eadt k\u00fd chuy\u00ean ng\u00e0nh nh\u01b0 nh\u1eadt k\u00fd b\u00e1n h\u00e0ng, nh\u1eadt k\u00fd thu ti\u1ec1n v\u00e0 nh\u1eadt k\u00fd mua h\u00e0ng \u0111\u1ec3 ghi l\u1ea1i c\u00e1c lo\u1ea1i giao d\u1ecbch c\u1ee5 th\u1ec3.<\/em><\/p>\n\n\n\n<p><strong>Ghi c\u00e1c giao d\u1ecbch trong nh\u1eadt k\u00fd chung v\u00e0o s\u1ed5 c\u00e1i<\/strong><\/p>\n\n\n\n<p>Sau khi c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi l\u1ea1i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh trong nh\u1eadt k\u00fd chung, c\u00e1c giao d\u1ecbch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c t\u00e0i kho\u1ea3n s\u1ed5 c\u00e1i, ch\u1eb3ng h\u1ea1n nh\u01b0 mua h\u00e0ng, c\u00e1c kho\u1ea3n ph\u1ea3i thu, h\u00e0ng t\u1ed3n kho v\u00e0 ti\u1ec1n m\u1eb7t. Qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0<strong>&nbsp;nh\u1eadp s\u1ed5 (posting)<\/strong>.&nbsp;<\/p>\n\n\n\n<p>Trong khi nh\u1eadt k\u00fd chung ghi l\u1ea1i c\u00e1c giao d\u1ecbch kinh doanh h\u00e0ng ng\u00e0y th\u00ec s\u1ed5 c\u00e1i chung l\u1ea1i nh\u00f3m c\u00e1c giao d\u1ecbch n\u00e0y theo t\u00e0i kho\u1ea3n c\u1ee7a ch\u00fang. S\u1ed5 c\u00e1i chung ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1ed9t t\u1eadp h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp BC\u0110KT v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn v\u00e0 l\u1ed7.<\/p>\n\n\n\n<p><strong>T\u1ea1o s\u1ed1 d\u01b0 d\u00f9ng th\u1eed cu\u1ed1i c\u00f9ng<\/strong><\/p>\n\n\n\n<p>Khi b\u1ea1n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c m\u1ee5c nh\u1eadt k\u00fd v\u00e0 ghi ch\u00fang v\u00e0o s\u1ed5 c\u00e1i chung, h\u00e3y l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed cu\u1ed1i c\u00f9ng.<strong>&nbsp;B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed (Trial balance)<\/strong>&nbsp;l\u00e0 m\u1ed9t b\u00e1o c\u00e1o li\u1ec7t k\u00ea c\u00e1c t\u00e0i kho\u1ea3n s\u1ed5 c\u00e1i chung v\u00e0 c\u1ed9ng s\u1ed1 d\u01b0 c\u1ee7a ch\u00fang. Vi\u1ec7c t\u1ea1o b\u00e1o c\u00e1o s\u1ed1 d\u01b0 th\u1eed gi\u00fap vi\u1ec7c ki\u1ec3m tra v\u00e0 x\u00e1c \u0111\u1ecbnh b\u1ea5t k\u1ef3 l\u1ed7i n\u00e0o trong t\u00e0i kho\u1ea3n t\u1ed5ng th\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n nhi\u1ec1u.<\/p>\n\n\n\n<p>T\u1ed5ng c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ghi n\u1ee3 ph\u1ea3i lu\u00f4n b\u1eb1ng t\u1ed5ng c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n c\u00f3 trong b\u00e1o c\u00e1o s\u1ed1 d\u01b0 th\u1eed. N\u1ebfu kh\u00f4ng, \u0111i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 c\u00f3 l\u1ed7i b\u1ea1n c\u1ea7n theo d\u00f5i. B\u1ea1n c\u00f3 th\u1ec3 \u0111\u00e3 b\u1ecf l\u1ee1 m\u1ed9t giao d\u1ecbch ho\u1eb7c t\u00ednh to\u00e1n sai \u0111i\u1ec1u g\u00ec \u0111\u00f3.<\/p>\n\n\n\n<p><strong>L\u1eadp b\u00e1o c\u00e1o thu nh\u1eadp<\/strong><\/p>\n\n\n\n<p><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> \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc BC\u0110KT \u0111\u1ec3 t\u00ednh<strong>&nbsp;thu nh\u1eadp r\u00f2ng<\/strong>, \u0111\u00e2y l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 ho\u00e0n th\u00e0nh BC\u0110KT. Thu nh\u1eadp r\u00f2ng l\u00e0 s\u1ed1 ti\u1ec1n cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u1edf d\u00f2ng cu\u1ed1i c\u00f9ng c\u1ee7a b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, th\u1ec3 hi\u1ec7n l\u00e3i ho\u1eb7c l\u1ed7 c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.&nbsp;<\/p>\n\n\n\n<p>Thu nh\u1eadp r\u00f2ng \u0111\u01b0\u1ee3c th\u00eam v\u00e0o t\u00e0i kho\u1ea3n thu nh\u1eadp gi\u1eef l\u1ea1i (thu nh\u1eadp c\u00f2n l\u1ea1i sau khi tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng) \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a BC\u0110KT.<\/p>\n\n\n\n<p>Chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o thu nh\u1eadp b\u1eb1ng c\u00e1ch l\u1ea5y c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed (ch\u1eb3ng h\u1ea1n nh\u01b0 doanh thu) t\u1eeb b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed v\u00e0 s\u1eafp x\u1ebfp ch\u00fang theo \u0111\u1ecbnh d\u1ea1ng th\u00edch h\u1ee3p.<\/p>\n\n\n\n<p>B\u00e2y gi\u1edd b\u1ea1n \u0111\u00e3 hi\u1ec3u nh\u1eefng \u0111i\u1ec1u c\u01a1 b\u1ea3n, h\u00e3y \u0111i v\u00e0o c\u1ee5 th\u1ec3 5 b\u01b0\u1edbc sau \u0111\u1ec3 l\u1eadp BC\u0110KT.<\/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\/bang-can-doi-ke-toan-2.png\" alt=\"C\u00e1c vi\u1ec7c c\u1ea7n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\"\/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-3-cac-b\u01b0\u1edbc-l\u1eadp-b\u1ea3ng-can-d\u1ed1i-k\u1ebf-toan\">5.3 C\u00e1c b\u01b0\u1edbc l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-1-xac-d\u1ecbnh-ngay-bao-cao-cho-bcdkt\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh ng\u00e0y b\u00e1o c\u00e1o cho BC\u0110KT<\/h4>\n\n\n\n<p>BC\u0110KT x\u00e1c \u0111\u1ecbnh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3 ch\u1ee9 kh\u00f4ng ph\u1ea3i trong m\u1ed9t kho\u1ea3ng th\u1eddi gian. Do \u0111\u00f3, ti\u00eau \u0111\u1ec1 c\u1ee7a BC\u0110KT lu\u00f4n ghi \u201cv\u00e0o m\u1ed9t ng\u00e0y c\u1ee5 th\u1ec3\u201d (v\u00ed d\u1ee5: v\u00e0o ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2023).<\/p>\n\n\n\n<p>BC\u0110KT th\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 12 th\u00e1ng m\u1ed9t l\u1ea7n v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 3 ho\u1eb7c th\u00e1ng 12), nh\u01b0ng n\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i b\u1ea5t k\u1ef3 ho\u1eb7c nhi\u1ec1u th\u1eddi \u0111i\u1ec3m, ch\u1eb3ng h\u1ea1n nh\u01b0 h\u00e0ng qu\u00fd ho\u1eb7c n\u1eeda n\u0103m.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-2-thu-th\u1eadp-cac-tai-kho\u1ea3n-tren-bcdkt-va-tinh-t\u1ed5ng-tai-s\u1ea3n\">B\u01b0\u1edbc 2: Thu th\u1eadp c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean BC\u0110KT v\u00e0 t\u00ednh t\u1ed5ng t\u00e0i s\u1ea3n<\/h4>\n\n\n\n<p>Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u00e0y l\u1eadp b\u00e1o c\u00e1o, t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong s\u1ed5 c\u00e1i chung v\u00e0 b\u00e1o c\u00e1o s\u1ed1 d\u01b0 th\u1eed, BC\u0110KT ch\u1ec9 hi\u1ec3n th\u1ecb c\u00e1c t\u00e0i kho\u1ea3n c\u1ed1 \u0111\u1ecbnh \u2013 l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 ti\u1ebfp theo \u2013 v\u00ed d\u1ee5 nh\u01b0 ti\u1ec1n m\u1eb7t, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.&nbsp;<\/p>\n\n\n\n<p>Nhi\u1ec7m v\u1ee5 ti\u1ebfp theo l\u00e0 li\u1ec7t k\u00ea l\u1ea7n l\u01b0\u1ee3t t\u1ea5t c\u1ea3 c\u00e1c m\u1ee5c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p, r\u1ed3i \u0111\u1ebfn t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.&nbsp;<\/p>\n\n\n\n<p>C\u1ed9ng t\u1ed5ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u1edbi nhau, \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean BC\u0110KT.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-3-tinh-t\u1ed5ng-n\u1ee3-ph\u1ea3i-tr\u1ea3\">B\u01b0\u1edbc 3: T\u00ednh t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/h4>\n\n\n\n<p>\u1ede b\u01b0\u1edbc n\u00e0y, c\u1ea7n li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p, v\u00e0 ph\u00e2n lo\u1ea1i ch\u00fang th\u00e0nh 2 lo\u1ea1i l\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 d\u00e0i h\u1ea1n.&nbsp;<\/p>\n\n\n\n<p>Li\u1ec7t k\u00ea c\u00e1c gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng th\u00e0nh ph\u1ea7n n\u00e0y t\u1eeb t\u00e0i kho\u1ea3n s\u1ed1 d\u01b0 th\u1eed, \u0111\u1ed3ng th\u1eddi c\u1ed9ng t\u1ed5ng t\u1ea5t c\u1ea3 ch\u00fang l\u1ea1i v\u1edbi nhau \u0111\u1ec3 ra \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean BC\u0110KT.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-4-s\u1eafp-x\u1ebfp-tai-s\u1ea3n-va-n\u1ee3-ph\u1ea3i-tr\u1ea3-theo-dung-th\u1ee9-t\u1ef1\">B\u01b0\u1edbc 4: S\u1eafp x\u1ebfp t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo \u0111\u00fang th\u1ee9 t\u1ef1<\/h4>\n\n\n\n<p>Khi b\u1ea1n \u0111\u00e3 chu\u1ea9n b\u1ecb s\u1eb5n c\u00e1c ph\u1ea7n t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, h\u00e3y s\u1eafp x\u1ebfp ch\u00fang theo \u0111\u00fang th\u1ee9 t\u1ef1. T\u00e0i s\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo th\u1ee9 t\u1ef1 kh\u1ea3 n\u0103ng thanh to\u00e1n gi\u1ea3m d\u1ea7n.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-b\u01b0\u1edbc-5-tinh-v\u1ed1n-ch\u1ee7-s\u1edf-h\u1eefu\">B\u01b0\u1edbc 5: T\u00ednh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/h4>\n\n\n\n<p>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea ngay b\u00ean d\u01b0\u1edbi ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean BC\u0110KT. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng cho th\u1ea5y gi\u00e1 tr\u1ecb doanh nghi\u1ec7p n\u1ebfu n\u00f3 b\u1ecb thanh l\u00fd ho\u1eb7c \u0111\u00f3ng c\u1eeda. N\u00f3 bao g\u1ed3m hai lo\u1ea1i \u0111\u1ea7u t\u01b0: v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0\/ch\u1ee7 s\u1edf h\u1eefu v\u00e0 l\u00e3i ho\u1eb7c l\u1ed7 t\u00edch l\u0169y trong kinh doanh.<\/p>\n\n\n\n<p>Li\u1ec7t k\u00ea c\u00e1c gi\u00e1 tr\u1ecb c\u1ee7a th\u00e0nh ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a t\u1eebng c\u1ed5 \u0111\u00f4ng t\u1eeb t\u00e0i kho\u1ea3n s\u1ed1 d\u01b0 th\u1eed v\u00e0 c\u1ed9ng ch\u00fang l\u1ea1i \u0111\u1ec3 t\u00ednh t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. Ti\u1ebfp theo, c\u1ea7n t\u00ednh t\u1ed5ng ngu\u1ed3n v\u1ed1n tr\u00ean BC\u0110KT, b\u1eb1ng c\u00e1ch c\u1ed9ng s\u1ed1 ti\u1ec1n cu\u1ed1i c\u00f9ng t\u1eeb b\u01b0\u1edbc 3 (gi\u00e1 tr\u1ecb n\u1ee3 ph\u1ea3i tr\u1ea3) v\u00e0 b\u01b0\u1edbc 5 (gi\u00e1 tr\u1ecb v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu).<\/p>\n\n\n\n<p>Khi vi\u1ec7c n\u00e0y ho\u00e0n t\u1ea5t, doanh nghi\u1ec7p s\u1ebd c\u00f3 m\u1ed9t BC\u0110KT ho\u00e0n ch\u1ec9nh. \u0110\u1ea3m b\u1ea3o BC\u0110KT \u0111\u00e3 theo \u0111\u00fang c\u00f4ng th\u1ee9c T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. N\u1ebfu kh\u00f4ng, h\u00e3y ki\u1ec3m tra l\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a b\u1ea1n.<\/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\/bang-can-doi-ke-toan-3.png\" alt=\"BC\u0110KT\"\/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-4-ph\u1ea3i-lam-gi-n\u1ebfu-b\u1ea3ng-can-d\u1ed1i-k\u1ebf-toan-khong-can\">5.4 Ph\u1ea3i l\u00e0m g\u00ec n\u1ebfu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00f4ng c\u00e2n?<\/h3>\n\n\n\n<p>Nh\u01b0 \u0110\u1ecbnh lu\u1eadt th\u1ee9 ba c\u1ee7a Isaac Newton \u0111\u00e3 n\u00eau, \u201cTrong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, khi v\u1eadt A t\u00e1c d\u1ee5ng l\u00ean v\u1eadt B m\u1ed9t l\u1ef1c th\u00ec v\u1eadt B c\u0169ng t\u00e1c d\u1ee5ng l\u1ea1i v\u1eadt A m\u1ed9t l\u1ef1c. Hai l\u1ef1c n\u00e0y c\u00f3 c\u00f9ng gi\u00e1, c\u00f9ng \u0111\u1ed9 l\u1edbn nh\u01b0ng ng\u01b0\u1ee3c chi\u1ec1u\u201d, b\u1ea1n ph\u1ea3i ghi nh\u1edb r\u1eb1ng:<\/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>Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, khi m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn t\u1ed5ng t\u00e0i s\u1ea3n m\u1ed9t kho\u1ea3n th\u00ec \u0111\u1ed3ng th\u1eddi t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn t\u1ed5ng ngu\u1ed3n v\u1ed1n m\u1ed9t kho\u1ea3n. Hai kho\u1ea3n n\u00e0y c\u00f3 c\u00f9ng \u0111\u1ed9 l\u1edbn nh\u01b0ng ng\u01b0\u1ee3c chi\u1ec1u.<\/em><\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>N\u1ebfu BC\u0110KT c\u1ee7a b\u1ea1n kh\u00f4ng c\u00e2n m\u00e0 v\u1eabn kh\u00f4ng th\u1ec3 t\u00ecm ra nguy\u00ean nh\u00e2n, h\u00e3y tham kh\u1ea3o m\u1ed9t s\u1ed1 c\u00e1ch \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t d\u01b0\u1edbi \u0111\u00e2y.&nbsp;<\/p>\n\n\n\n<p><strong>L\u00e0m tr\u00f2n s\u1ed1 th\u00edch h\u1ee3p<\/strong><\/p>\n\n\n\n<p>Khi l\u00e0m tr\u00f2n s\u1ed1, b\u1ea1n c\u00f3 th\u1ec3 gi\u1ea3m ho\u1eb7c t\u0103ng gi\u00e1 tr\u1ecb c\u00e1c m\u1ee5c s\u1ed1 li\u1ec7u trong BC\u0110KT sao cho t\u1ed5ng s\u1ed1 c\u1ee7a t\u00e0i s\u1ea3n b\u1eb1ng t\u1ed5ng s\u1ed1 c\u1ee7a n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n<p>Tr\u01b0\u1edbc khi l\u00e0m tr\u00f2n s\u1ed1, h\u00e3y x\u00e1c \u0111\u1ecbnh quy t\u1eafc l\u00e0m tr\u00f2n ph\u00f9 h\u1ee3p cho d\u1ef1 \u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c c\u1ee7a b\u1ea1n. C\u00f3 nhi\u1ec1u quy t\u1eafc l\u00e0m tr\u00f2n kh\u00e1c nhau, bao g\u1ed3m l\u00e0m tr\u00f2n l\u00ean, l\u00e0m tr\u00f2n xu\u1ed1ng, l\u00e0m tr\u00f2n \u0111\u1ebfn h\u00e0ng th\u1eadp ph\u00e2n x\u00e1c \u0111\u1ecbnh, v.v.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5, n\u1ebfu s\u1ed1 l\u1ebb th\u1ee9 hai sau d\u1ea5u th\u1eadp ph\u00e2n l\u00e0 d\u01b0\u1edbi 5, b\u1ea1n c\u00f3 th\u1ec3 l\u00e0m tr\u00f2n xu\u1ed1ng (v\u00ed d\u1ee5: 5.43 -&gt; 5.4), v\u00e0 n\u1ebfu l\u00e0 5 ho\u1eb7c cao h\u01a1n, b\u1ea1n c\u00f3 th\u1ec3 l\u00e0m tr\u00f2n l\u00ean (v\u00ed d\u1ee5: 5.67 -&gt; 5.7).<\/p>\n\n\n\n<p><strong>So\u00e1t l\u1ea1i to\u00e0n b\u1ed9 giao d\u1ecbch<\/strong><\/p>\n\n\n\n<p>Ki\u1ec3m tra t\u1ea5t c\u1ea3 giao d\u1ecbch c\u1ee7a c\u00f4ng ty tr\u00ean BC\u0110KT \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 d\u00f2ng n\u00e0o b\u1ecb b\u1ecf s\u00f3t. C\u00e1ch n\u00e0y gi\u00fap ki\u1ec3m tra nhanh ch\u00f3ng v\u00e0 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 ngay l\u1eadp t\u1ee9c (v\u00ed d\u1ee5: m\u1ecdi ng\u01b0\u1eddi th\u01b0\u1eddng qu\u00ean \u0111\u01b0a T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0o t\u1ed5ng T\u00e0i s\u1ea3n).<\/p>\n\n\n\n<p>Ngo\u00e0i ra, m\u1ed9t sai l\u1ea7m l\u1edbn m\u00e0 ch\u1ee7 doanh nghi\u1ec7p m\u1eafc ph\u1ea3i v\u1edbi s\u1ed5 s\u00e1ch c\u1ee7a h\u1ecd l\u00e0 ghi l\u1ea1i c\u00e1c giao d\u1ecbch v\u00e0 \u0111\u1ea3o ng\u01b0\u1ee3c s\u1ed1 kh\u00f4ng ch\u00ednh x\u00e1c, \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 sai s\u00f3t chuy\u1ec3n (Transposition error).<\/p>\n\n\n\n<p>Sai s\u00f3t chuy\u1ec3n trong k\u1ebf to\u00e1n l\u00e0 khi b\u1ea1n \u0111\u1ea3o ng\u01b0\u1ee3c th\u1ee9 t\u1ef1 c\u1ee7a hai s\u1ed1 khi ghi l\u1ea1i m\u1ed9t giao d\u1ecbch. V\u00ed d\u1ee5: b\u1ea1n c\u00f3 th\u1ec3 l\u1eadt hai s\u1ed1 (v\u00ed d\u1ee5: 52 so v\u1edbi 25). V\u00ec v\u1eady, h\u00e3y ch\u1eafc ch\u1eafn r\u1eb1ng t\u1ea5t c\u1ea3 b\u00fat to\u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c ki\u1ec3m k\u00ea l\u1ea1i ch\u00ednh x\u00e1c v\u00e0 c\u1ea9n th\u1eadn.<\/p>\n\n\n\n<p><strong>So\u00e1t l\u1ea1i vi\u1ec7c ghi l\u1ea1i thay \u0111\u1ed5i trong h\u00e0ng t\u1ed3n kho<\/strong><\/p>\n\n\n\n<p>M\u1ed9t l\u1ed7i ph\u1ed5 bi\u1ebfn kh\u00e1c c\u00f3 th\u1ec3 g\u00e2y kh\u00f3 kh\u0103n cho BC\u0110KT c\u1ee7a b\u1ea1n l\u00e0 qu\u00ean ghi l\u1ea1i nh\u1eefng thay \u0111\u1ed5i trong h\u00e0ng t\u1ed3n kho.<\/p>\n\n\n\n<p>Ch\u1eafc ch\u1eafn, vi\u1ec7c \u0111\u1ebfm v\u00e0 thay \u0111\u1ed5i h\u00e0ng t\u1ed3n kho trong h\u1ec7 th\u1ed1ng c\u1ee7a b\u1ea1n kh\u00e1 \u0111\u01a1n gi\u1ea3n. Nh\u01b0ng m\u1ed9t s\u1ed1 doanh nghi\u1ec7p th\u01b0\u1eddng qu\u00ean ki\u1ec3m k\u00ea v\u00e0 c\u1eadp nh\u1eadt m\u1ee9c t\u1ed3n kho v\u00e0o cu\u1ed1i m\u1ed7i k\u1ef3.<\/p>\n\n\n\n<p>\u0110\u1ec3 kh\u1eafc ph\u1ee5c \u0111i\u1ec1u n\u00e0y, h\u00e3y xem x\u00e9t quy tr\u00ecnh ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng n\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7. Ki\u1ec3m tra xem c\u00f3 b\u1ea5t k\u1ef3 sai s\u00f3t n\u00e0o trong vi\u1ec7c \u0111\u1ebfm v\u00e0 ghi l\u1ea1i s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho hay kh\u00f4ng.<\/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\/bang-can-doi-ke-toan-5.png\" alt=\"Ph\u1ea3i l\u00e0m g\u00ec n\u1ebfu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00f4ng c\u00e2n?\"\/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-5-m\u1ed9t-s\u1ed1-m\u1eb9o-d\u1ec3-l\u1eadp-b\u1ea3ng-can-d\u1ed1i-k\u1ebf-toan-d\u1ec5-dang-h\u01a1n\">5.5 M\u1ed9t s\u1ed1 m\u1eb9o \u0111\u1ec3 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng h\u01a1n<\/h3>\n\n\n\n<p><strong>\u0110\u1eb7t l\u1eddi nh\u1eafc ghi l\u1ea1i c\u00e1c giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean<\/strong><\/p>\n\n\n\n<p>Vi\u1ec7c b\u1ecf qua c\u00e1c giao d\u1ecbch c\u00f3 th\u1ec3 khi\u1ebfn BC\u0110KT c\u1ee7a b\u1ea1n tr\u00ecnh b\u00e0y m\u1ed9t \u201ct\u01b0\u01a1ng lai t\u00e0i ch\u00ednh\u201d kh\u00f4ng ch\u00ednh x\u00e1c. \u0110\u1ec3 ng\u0103n ch\u1eb7n v\u1ea5n \u0111\u1ec1 n\u00e0y, h\u00e3y \u0111\u1eb7t l\u1eddi nh\u1eafc cho nh\u00e2n vi\u00ean k\u1ebf to\u00e1n \u0111\u1ec3 ghi l\u1ea1i c\u00e1c giao d\u1ecbch ngay khi ch\u00fang x\u1ea3y ra v\u00e0 gi\u1edbi h\u1ea1n th\u1eddi gian ghi l\u1ea1i. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng kh\u00f4ng c\u00f3 th\u00f4ng tin quan tr\u1ecdng b\u1ecb b\u1ecf s\u00f3t v\u00e0 gi\u1ea3m thi\u1ec3u nguy c\u01a1 sai s\u00f3t do tr\u00ec ho\u00e3n ghi l\u1ea1i.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f3 t\u00ednh n\u0103ng l\u1eadp l\u1ecbch v\u00e0 nh\u1eafc nh\u1edf, ho\u1eb7c th\u1eadm ch\u00ed l\u00e0 c\u00f3 t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh ghi nh\u1eadn giao d\u1ecbch.<\/p>\n\n\n\n<p><strong>L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed (trial balance) tr\u01b0\u1edbc khi t\u1ea1o BC\u0110KT<\/strong><\/p>\n\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed l\u00e0 m\u1ed9t b\u1ea3ng t\u00f3m t\u1eaft t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n trong s\u1ed5 c\u00e1i c\u1ee7a doanh nghi\u1ec7p v\u00e0 s\u1ed1 d\u01b0 c\u1ee7a ch\u00fang t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3.&nbsp;<\/p>\n\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed gi\u00fap ki\u1ec3m tra t\u00ednh c\u00e2n \u0111\u1ed1i gi\u1eefa s\u1ed1 d\u01b0 n\u1ee3 v\u00e0 s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n. N\u1ebfu t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 b\u1eb1ng t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3, t\u1ee9c l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed c\u00e2n b\u1eb1ng, v\u00e0 \u0111i\u1ec1u n\u00e0y t\u1ea1o ra m\u1ed9t c\u01a1 s\u1edf \u0111\u00e1ng tin c\u1eady cho vi\u1ec7c l\u1eadp BC\u0110KT.<\/p>\n\n\n\n<p>Vi\u1ec7c ph\u00e1t hi\u1ec7n l\u1ed7i v\u00e0 sai s\u00f3t s\u1edbm gi\u00fap b\u1ea1n s\u1eeda ch\u1eefa v\u00e0 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a BC\u0110KT cu\u1ed1i c\u00f9ng. \u0110i\u1ec1u n\u00e0y gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c tr\u01b0\u1edbc khi l\u1eadp BC\u0110KT ch\u00ednh th\u1ee9c.<\/p>\n\n\n\n<p>\u0110\u1eebng ho\u1ea3ng s\u1ee3 n\u1ebfu hai kho\u1ea3n c\u1ee7a b\u1ea1n kh\u00f4ng c\u00e2n b\u1eb1ng. M\u1ee5c \u0111\u00edch c\u1ee7a s\u1ed1 d\u01b0 d\u00f9ng th\u1eed l\u00e0 t\u00ecm ra sai s\u00f3t v\u00e0 s\u1eeda ch\u1eefa \u0111\u1ec3 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c.&nbsp;<\/p>\n\n\n\n<p><strong>S\u1eed d\u1ee5ng v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u1eeb ph\u1ea7n m\u1ec1m<\/strong><\/p>\n\n\n\n<p>Vi\u1ec7c ghi ch\u00e9p ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. Th\u1eadt v\u1eady, vi\u1ec7c ghi s\u1ed5 th\u1ee7 c\u00f4ng m\u1ea5t nhi\u1ec1u th\u1eddi gian h\u01a1n v\u00e0 c\u00f3 nhi\u1ec1u sai s\u00f3t do con ng\u01b0\u1eddi.<\/p>\n\n\n\n<p>T\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng c\u1ee5 <a href=\"https:\/\/base.vn\/blog\/phan-mem-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a> \u0111\u1ec1u t\u1ea1o ra s\u1ed1 d\u01b0 d\u00f9ng th\u1eed d\u01b0\u1edbi d\u1ea1ng b\u00e1o c\u00e1o ti\u00eau chu\u1ea9n. B\u1ea1n c\u00f3 th\u1ec3 h\u1ee3p l\u00fd h\u00f3a c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n h\u00e0ng ng\u00e0y v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c ghi s\u1ed5 b\u1eb1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.&nbsp;<\/p>\n\n\n\n<p>Gi\u1ed1ng nh\u01b0 h\u1ea7u h\u1ebft c\u00e1c t\u00e1c v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng ng\u00e0y, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 th\u1ec3 c\u1ea3i ti\u1ebfn vi\u1ec7c l\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n nhi\u1ec1u c\u00f4ng vi\u1ec7c \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u sai s\u00f3t. Ngo\u00e0i ra, c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f2n th\u1ef1c hi\u1ec7n c\u00e1c ph\u00e9p t\u00ednh quan tr\u1ecdng v\u00e0 t\u00ecm c\u00e1c t\u1ef7 l\u1ec7 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p, ch\u1eb3ng h\u1ea1n nh\u01b0 v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 t\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u2013 ch\u00eca kh\u00f3a \u0111\u1ec3 ph\u00e2n t\u00edch BC\u0110KT c\u1ee7a b\u1ea1n. C\u00e1c&nbsp;\u1ee9ng d\u1ee5ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh&nbsp;c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n gi\u1ea3i th\u00edch c\u00e1c t\u1ef7 l\u1ec7 n\u00e0y v\u00e0 hi\u1ec3u \u0111\u01b0\u1ee3c BC\u0110KT.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5\">6. T\u1ea1m k\u1ebft<\/h2>\n\n\n\n<p>C\u00e1ch th\u1ee9c l\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u qu\u00fd gi\u00e1, gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u00fang vai tr\u00f2 v\u00e0 nghi\u1ec7p v\u1ee5 c\u1ee7a m\u00ecnh. Nh\u1edd v\u1eady, h\u1ecd c\u00f3 th\u1ec3 \u0111\u00f3ng g\u00f3p v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, vi\u1ec7c hi\u1ec3u v\u00e0 \u0111\u1ecdc hi\u1ec3u BC\u0110KT c\u0169ng c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 doanh nghi\u1ec7p. Nh\u1edd hi\u1ec3u r\u00f5 th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p trong BC\u0110KT, h\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c chi\u1ebfn l\u01b0\u1ee3c kinh doanh ph\u00f9 h\u1ee3p, t\u1ea1o ra \u201chi\u1ec7u \u1ee9ng d\u00e2y chuy\u1ec1n\u201d t\u00edch c\u1ef1c cho t\u1ed5 ch\u1ee9c c\u1ee7a m\u00ecnh.&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/base.vn\/?utm_source=base-blog&amp;utm_content=base.vn\/blog\/bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base.vn<\/a> xin ch\u00fac c\u00e1c doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c b\u1ee9c tranh t\u00e0i ch\u00ednh \u201ctrong m\u01a1\u201d v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng th\u00e0nh c\u00f4ng v\u01b0\u1ee3t b\u1eadc!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong 4 th\u00e0nh ph\u1ea7n quan tr\u1ecdng c\u1ee7a b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, cung c\u1ea5p th\u00f4ng tin cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u00e0 chi\u1ebfn l\u01b0\u1ee3c m\u1edf r\u1ed9ng trong t\u01b0\u01a1ng lai.&nbsp;&nbsp; B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":3898,"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-3885","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\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: C\u00e1ch ph\u00e2n t\u00edch, c\u00e1ch l\u1eadp &amp; m\u1eabu BC\u0110KT theo th\u00f4ng t\u01b0 200<\/title>\n<meta name=\"description\" content=\"Hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t, vai tr\u00f2 v\u00e0 c\u00e1ch th\u1ee9c l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 ra quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t cho 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\/bang-can-doi-ke-toan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: C\u00e1ch ph\u00e2n t\u00edch, c\u00e1ch l\u1eadp &amp; 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