{"id":4710,"date":"2025-06-20T23:57:46","date_gmt":"2025-03-24T08:40:44","guid":{"rendered":"https:\/\/www.ckconitsha.com\/vn\/?p=4710"},"modified":"2025-06-21T06:36:02","modified_gmt":"2025-06-20T23:36:02","slug":"bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024","status":"publish","type":"post","link":"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/","title":{"rendered":"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: C\u00e1ch ph\u00e2n t\u00edch, l\u1eadp &amp; m\u1eabu m\u1edbi nh\u1ea5t 2024"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Bang_can_doi_ke_toan_la_gi\" >B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Y_nghia_cua_bang_can_doi_ke_toan\" >\u00dd ngh\u0129a c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Phan_anh_tinh_hinh_tai_chinh_cua_doanh_nghiep_tai_mot_thoi_diem_nhat_dinh\" >Ph\u1ea3n \u00e1nh 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<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Cung_cap_thong_tin_cho_cac_ben_lien_quan\" >Cung c\u1ea5p th\u00f4ng tin cho c\u00e1c b\u00ean li\u00ean quan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Lam_co_so_cho_viec_lap_cac_bao_cao_tai_chinh_khac\" >L\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Phuc_vu_cho_cong_tac_phan_tich_tai_chinh\" >Ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c ph\u00e2n t\u00edch t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Cau_truc_chuan_cua_mot_bang_can_doi_ke_toan\" >C\u1ea5u tr\u00fac chu\u1ea9n c\u1ee7a m\u1ed9t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Tai_san\" >T\u00e0i s\u1ea3n<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Tai_san_ngan_han\" >T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Tai_san_dai_han\" >T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Nguon_von\" >Ngu\u1ed3n v\u1ed1n<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#No_phai_tra\" >N\u1ee3 ph\u1ea3i tr\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Von_chu_so_huu\" >V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Nguyen_tac_lap_bang_can_doi_ke_toan_2024\" >Nguy\u00ean t\u1eafc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n 2024<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Doanh_nghiep_dap_ung_gia_dinh_hoat_dong_lien_tuc\" >Doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Doanh_nghiep_khong_dap_ung_gia_dinh_hoat_dong_lien_tuc\" >Doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Huong_dan_phan_tich_bang_can_doi_ke_toan\" >H\u01b0\u1edbng d\u1eabn ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Ky_thuat_phan_tich_bang_can_doi_ke_toan\" >K\u1ef9 thu\u1eadt ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Phan_tich_theo_chieu_ngang\" >Ph\u00e2n t\u00edch theo chi\u1ec1u ngang<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Phan_tich_theo_chieu_doc\" >Ph\u00e2n t\u00edch theo chi\u1ec1u d\u1ecdc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Phan_tich_bang_can_doi_ke_toan\" >Ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Buoc_1_Doc_so_lieu_tong_quan\" >B\u01b0\u1edbc 1: \u0110\u1ecdc s\u1ed1 li\u1ec7u t\u1ed5ng quan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Buoc_2_Doc_so_lieu_chi_tiet\" >B\u01b0\u1edbc 2: \u0110\u1ecdc s\u1ed1 li\u1ec7u chi ti\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Buoc_3_Tinh_toan_cac_chi_tieu_tai_chinh_co_ban_danh_gia_tinh_hinh_doanh_nghiep\" >B\u01b0\u1edbc 3: T\u00ednh to\u00e1n c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n, \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Cac_buoc_lap_bang_can_doi_ke_toan_theo_thong_tu_200\" >C\u00e1c b\u01b0\u1edbc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Buoc_1_Xac_dinh_ngay_bao_cao_cho_bang_can_doi_ke_toan\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh ng\u00e0y b\u00e1o c\u00e1o cho b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Buoc_2_Thu_thap_cac_tai_khoan_tren_BCDKT_roi_tinh_tong_tai_san\" >B\u01b0\u1edbc 2: Thu th\u1eadp c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean BC\u0110KT r\u1ed3i t\u00ednh t\u1ed5ng t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Buoc_3_Tinh_tong_no_can_phai_tra\" >B\u01b0\u1edbc 3: T\u00ednh t\u1ed5ng n\u1ee3 c\u1ea7n ph\u1ea3i tr\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Buoc_4_Sap_xep_tai_san_va_no_phai_tra_theo_dung_thu_tu\" >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<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Buoc_5_Tinh_von_chu_so_huu\" >B\u01b0\u1edbc 5: T\u00ednh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Mot_so_luu_y_khi_lap_Bang_can_doi_ke_toan\" >M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Cach_xu_ly_khi_lap_xong_ma_BCDKT_khong_can\" >C\u00e1ch x\u1eed l\u00fd khi l\u1eadp xong m\u00e0 BC\u0110KT kh\u00f4ng c\u00e2n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Lam_tron_so_thich_hop\" >L\u00e0m tr\u00f2n s\u1ed1 th\u00edch h\u1ee3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Ra_soat_lai_toan_bo_giao_dich\" >R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Ra_soat_lai_cac_thay_doi_trong_hang_ton_kho\" >R\u00e0 so\u00e1t l\u1ea1i c\u00e1c thay \u0111\u1ed5i trong h\u00e0ng t\u1ed3n kho<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-can-doi-ke-toan-cach-phan-tich-lap-mau-moi-nhat-2024\/#Su_dung_cong_cu_doi_chieu\" >S\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 \u0111\u1ed1i chi\u1ebfu<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify\">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, b\u00ean c\u1ea1nh b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, b\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u0169ng nh\u01b0 chi\u1ebfn l\u01b0\u1ee3c m\u1edf r\u1ed9ng trong t\u01b0\u01a1ng lai.<\/p>\n<h2 id=\"bang-can-doi-ke-toan-la-gi\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Bang_can_doi_ke_toan_la_gi\"><\/span>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, 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.<\/p>\n<p style=\"text-align: justify\">Hay n\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (BC\u0110KT) l\u00e0 nh\u1eefng g\u00ec doanh nghi\u1ec7p \u0111ang s\u1edf h\u1eefu v\u00e0 nh\u1eefng g\u00ec doanh nghi\u1ec7p \u0111ang thi\u1ebfu n\u1ee3, c\u0169ng nh\u01b0 s\u1ed1 ti\u1ec1n \u0111\u1ea7u t\u01b0 t\u1eeb c\u00e1c c\u1ed5 \u0111\u00f4ng. BC\u0110KT r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ef1 t\u0103ng gi\u1ea3m c\u1ee7a t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p 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 BCTC kh\u00e1c.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"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.\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2024\/05\/1-bang-can-doi-ke-toan-la-gi.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"y-nghia-cua-bang-can-doi-ke-toan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_bang_can_doi_ke_toan\"><\/span>\u00dd ngh\u0129a c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"phan-anh-tinh-hinh-tai-chinh-cua-doanh-nghiep-tai-mot-thoi-diem-nhat-dinh\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Phan_anh_tinh_hinh_tai_chinh_cua_doanh_nghiep_tai_mot_thoi_diem_nhat_dinh\"><\/span>Ph\u1ea3n \u00e1nh 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<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cung c\u1ea5p b\u1ee9c tranh t\u1ed5ng quan v\u1ec1 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n 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 (th\u01b0\u1eddng l\u00e0 \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3 ho\u1eb7c m\u1ed9t th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u00f3 trong k\u1ef3). Qua \u0111\u00f3, gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p; \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p; \u0111\u00e1nh gi\u00e1 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p; \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh l\u00e0nh m\u1ea1nh hay ti\u1ec1m \u1ea9n r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 id=\"cung-cap-thong-tin-cho-cac-ben-lien-quan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cung_cap_thong_tin_cho_cac_ben_lien_quan\"><\/span>Cung c\u1ea5p th\u00f4ng tin cho c\u00e1c b\u00ean li\u00ean quan<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">Nh\u00e0 \u0111\u1ea7u t\u01b0: Gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 ti\u1ec1m n\u0103ng sinh l\u1eddi, kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 v\u00e0 r\u1ee7i ro khi \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p.<\/li>\n<li style=\"text-align: justify\">Ch\u1ee7 n\u1ee3: \u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh cho vay hay kh\u00f4ng cho vay, cho vay bao nhi\u00eau v\u00e0 th\u1eddi h\u1ea1n cho vay nh\u01b0 th\u1ebf n\u00e0o.<\/li>\n<li style=\"text-align: justify\">L\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p: \u0110\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p, \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh hi\u1ec7u qu\u1ea3.<\/li>\n<li style=\"text-align: justify\">C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc: N\u1eafm b\u1eaft t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<h3 id=\"lam-co-so-cho-viec-lap-cac-bao-cao-tai-chinh-khac\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Lam_co_so_cho_viec_lap_cac_bao_cao_tai_chinh_khac\"><\/span>L\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f9ng v\u1edbi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c nh\u01b0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1o th\u00e0nh h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7, cung c\u1ea5p th\u00f4ng tin to\u00e0n di\u1ec7n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 bi\u1ebfn \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 id=\"phuc-vu-cho-cong-tac-phan-tich-tai-chinh\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Phuc_vu_cho_cong_tac_phan_tich_tai_chinh\"><\/span>Ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c ph\u00e2n t\u00edch t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">\u0110\u00e2y l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u quan tr\u1ecdng cho vi\u1ec7c ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p, gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, kh\u1ea3 n\u0103ng thanh to\u00e1n, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh l\u00e0nh m\u1ea1nh hay ti\u1ec1m \u1ea9n r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"\u00dd ngh\u0129a c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2024\/05\/2-y-nghia-bang-can-doi-ke-toan.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"cau-truc-chuan-cua-mot-bang-can-doi-ke-toan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cau_truc_chuan_cua_mot_bang_can_doi_ke_toan\"><\/span>C\u1ea5u tr\u00fac chu\u1ea9n c\u1ee7a m\u1ed9t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\n<h3 id=\"tai-san\" role=\"presentation\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Tai_san\"><\/span>T\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify\">Ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n li\u1ec7t k\u00ea c\u00e1c ngu\u1ed3n l\u1ef1c m\u00e0 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t v\u00e0 kh\u1ea3 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 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t. D\u1ef1a tr\u00ean kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i, t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c chia th\u00e0nh 2 lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, c\u1ee5 th\u1ec3:<\/p>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Tai_san_ngan_han\"><\/span>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t, b\u00e1n ra ho\u1eb7c s\u1eed d\u1ee5ng trong v\u00f2ng m\u1ed9t n\u0103m ho\u1eb7c m\u1ed9t chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng th\u00f4ng th\u01b0\u1eddng. C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y g\u1ed3m nhi\u1ec1u h\u1ea1ng m\u1ee5c kh\u00e1c nhau nh\u01b0 sau:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify\">Ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n: \u0110\u00e2y l\u00e0 c\u00e1c t\u00e0i s\u1ea3n c\u00f3 kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n cao nh\u1ea5t bao g\u1ed3m ti\u1ec1n trong qu\u1ef9, c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng c\u00f3 k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng, ti\u1ec1n \u0111ang \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n: G\u1ed3m ti\u1ec1n ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng, ti\u1ec1n \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9, ti\u1ec1n ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, c\u00e1c kho\u1ea3n cho vay v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n: Bao g\u1ed3m ch\u1ee9ng kho\u00e1n mua \u0111\u1ec3 kinh doanh, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng d\u01b0\u1edbi 12 th\u00e1ng t\u00ednh t\u1eeb ng\u00e0y b\u00e1o c\u00e1o.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">H\u00e0ng t\u1ed3n kho: Bao g\u1ed3m c\u00e1c s\u1ea3n ph\u1ea9m d\u1ef1 tr\u1eef s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c: Nh\u1eefng t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 th\u1eddi gian thu h\u1ed3i ho\u1eb7c s\u1eed d\u1ee5ng trong v\u00f2ng 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, thu\u1ebf GTGT c\u00f3 th\u1ec3 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 c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c.<\/p>\n<\/li>\n<\/ul>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Tai_san_dai_han\"><\/span>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n l\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng d\u1ec5 \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i, th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean 12 th\u00e1ng, g\u1ed3m:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify\">C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n: Bao g\u1ed3m ti\u1ec1n ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng, n\u1ed9i b\u1ed9, cho vay, v\u1ed1n kinh doanh t\u1ea1i c\u00e1c chi nh\u00e1nh v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: G\u1ed3m t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh nh\u01b0 \u0111\u1ea5t \u0111ai, nh\u00e0 x\u01b0\u1edfng v\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f9ng v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u00ea t\u00e0i ch\u00ednh, t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n: C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, li\u00ean doanh, c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c v\u1edbi k\u1ef3 h\u1ea1n d\u00e0i h\u01a1n m\u1ed9t n\u0103m.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0: T\u1ed5ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, ph\u1ea3n \u00e1nh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n: Bao g\u1ed3m c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c: G\u1ed3m c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c nh\u01b0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i c\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng ho\u1eb7c thu h\u1ed3i tr\u00ean 12 th\u00e1ng.<\/p>\n<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>\n<h3 id=\"nguon-von\" role=\"presentation\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Nguon_von\"><\/span>Ngu\u1ed3n v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify\">Ngu\u1ed3n v\u1ed1n trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n g\u1ed3m n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. C\u1ee5 th\u1ec3:<\/p>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"No_phai_tra\"><\/span>N\u1ee3 ph\u1ea3i tr\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify\">N\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n n\u1ee3 kh\u00e1c m\u00e0 c\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n. \u0110\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n m\u00e0 doanh nghi\u1ec7p c\u1ea7n d\u00e0n x\u1ebfp \u0111\u1ec3 chi tr\u1ea3 trong t\u01b0\u01a1ng lai b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c th\u00f4ng qua c\u00e1c h\u00ecnh th\u1ee9c d\u1ecbch v\u1ee5 kh\u00e1c. Vi\u1ec7c ph\u00e2n lo\u1ea1i n\u1ee3 th\u01b0\u1eddng d\u1ef1a v\u00e0o th\u1eddi h\u1ea1n thanh to\u00e1n c\u1ee7a ch\u00fang: n\u1ee3 ng\u1eafn h\u1ea1n l\u00e0 nh\u1eefng kho\u1ea3n ph\u1ea3i thanh to\u00e1n trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng; trong khi \u0111\u00f3, n\u1ee3 d\u00e0i h\u1ea1n l\u00e0 nh\u1eefng kho\u1ea3n v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y.<\/p>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Von_chu_so_huu\"><\/span>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea1i di\u1ec7n cho gi\u00e1 tr\u1ecb thu\u1ea7n c\u1ee7a t\u00e0i s\u1ea3n c\u00f4ng ty sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n n\u1ee3. N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 gi\u00e1 tr\u1ecb r\u00f2ng c\u1ee7a doanh nghi\u1ec7p. C\u1ea5u th\u00e0nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify\">V\u1ed1n kinh doanh: \u0110\u00e2y l\u00e0 ph\u1ea7n v\u1ed1n do c\u1ed5 \u0111\u00f4ng v\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n s\u1edf h\u1eefu, g\u1ed3m 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,&#8230;<\/li>\n<li style=\"text-align: justify\">Qu\u1ef9 v\u00e0 ngu\u1ed3n kinh ph\u00ed kh\u00e1c: Bao g\u1ed3m t\u1ed5ng c\u00e1c ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n kinh ph\u00ed n\u00e0y.<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"C\u1ea5u tr\u00fac chu\u1ea9n c\u1ee7a m\u1ed9t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2024\/05\/3-cau-truc-bang-can-doi-ke-toan.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"nguyen-tac-lap-bang-can-doi-ke-toan-2024\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_lap_bang_can_doi_ke_toan_2024\"><\/span>Nguy\u00ean t\u1eafc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n 2024<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">C\u00e1c v\u0103n b\u1ea3n c\u1ea7n tham kh\u1ea3o ph\u1ee5c v\u1ee5 cho vi\u1ec7c l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh:<\/p>\n<ul>\n<li style=\"text-align: justify\">Lu\u1eadt k\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 \u2013 M\u1ee5c 3 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/li>\n<li style=\"text-align: justify\">Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 59\/2020\/QH14. Th\u00f4ng t\u01b0 96\/2020\/TT-BTC;<\/li>\n<li style=\"text-align: justify\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 \u2013 Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/li>\n<li style=\"text-align: justify\">Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT BTC \u2013 Ph\u1ea7n B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh.<\/li>\n<\/ul>\n<h3 id=\"doanh-nghiep-dap-ung-gia-dinh-hoat-dong-lien-tuc\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dap_ung_gia_dinh_hoat_dong_lien_tuc\"><\/span>Doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">1. Theo chu\u1ea9n m\u1ef1c s\u1ed1 21 \u2013 Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Quy\u1ebft \u0111\u1ecbnh 234\/2003\/Q\u0110-BTC), khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC. Tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n m\u1ee5c T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t th\u00e0nh ng\u1eafn h\u1ea1n, 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, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify\">V\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng trong v\u00f2ng 12 th\u00e1ng, th\u00ec t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 chia th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo nguy\u00ean t\u1eafc:<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i, thanh to\u00e1n trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i ng\u1eafn h\u1ea1n.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i hay thanh to\u00e1n t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i d\u00e0i h\u1ea1n.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">V\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng qu\u00e1 12 th\u00e1ng, th\u00ec t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e2n th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo nguy\u00ean t\u1eafc:<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c thanh to\u00e1n trong v\u00f2ng m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i ng\u1eafn h\u1ea1n;<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c thanh to\u00e1n trong th\u1eddi gian d\u00e0i h\u01a1n m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i d\u00e0i h\u1ea1n.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify\">V\u1edbi hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n thuy\u1ebft minh r\u00f5 \u0111\u1eb7c \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng, th\u1eddi gian b\u00ecnh qu\u00e2n c\u1ee7a chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng, b\u1eb1ng ch\u1ee9ng v\u1ec1 chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c m\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<ul>\n<li style=\"text-align: justify\">V\u1edbi doanh nghi\u1ec7p do t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng n\u00ean kh\u00f4ng th\u1ec3 d\u1ef1a v\u00e0o chu k\u1ef3 kinh doanh \u0111\u1ec3 ph\u00e2n th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, th\u00ec 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.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">2. Trong qu\u00e1 tr\u00ecnh l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p gi\u1eefa \u0111\u01a1n v\u1ecb m\u1eb9 v\u00e0 c\u00e1c chi nh\u00e1nh kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, vi\u1ec7c lo\u1ea1i tr\u1eeb c\u00e1c s\u1ed1 d\u01b0 ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 l\u00e0 b\u1eaft bu\u1ed9c, bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u00e0 cho vay n\u1ed9i b\u1ed9 gi\u1eefa \u0111\u01a1n v\u1ecb m\u1eb9 v\u00e0 c\u00e1c chi nh\u00e1nh, ho\u1eb7c gi\u1eefa c\u00e1c chi nh\u00e1nh v\u1edbi nhau.<\/p>\n<p style=\"text-align: justify\">Ph\u01b0\u01a1ng ph\u00e1p lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n m\u1ee5c n\u1ed9i b\u1ed9 khi t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o gi\u1eefa \u0111\u01a1n v\u1ecb m\u1eb9 v\u00e0 c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 k\u1ef9 thu\u1eadt h\u1ee3p nh\u1ea5t tr\u00ean BCTC.<\/p>\n<p style=\"text-align: justify\">3. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u mi\u1ec5n tr\u00ecnh b\u00e0y tr\u00ean BC\u0110KT. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau theo nguy\u00ean t\u1eafc li\u00ean t\u1ee5c tr\u00ean m\u1ed7i ph\u1ea7n.<\/p>\n<h3 id=\"doanh-nghiep-khong-dap-ung-gia-dinh-hoat-dong-lien-tuc\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_dap_ung_gia_dinh_hoat_dong_lien_tuc\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">1. Khi m\u1ed9t doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c l\u1eadp v\u1edbi m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1eb7c bi\u1ec7t so v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, bao g\u1ed3m:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify\">C\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo th\u1eddi h\u1ea1n ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n. T\u1ee9c l\u00e0, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00e1c kho\u1ea3n c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i l\u00e0 tr\u00ean ho\u1eb7c d\u01b0\u1edbi 12 th\u00e1ng, ho\u1eb7c d\u1ef1a v\u00e0o chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">Kh\u00f4ng tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau d\u1ef1 ph\u00f2ng v\u00ec t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i, ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, kh\u00f4ng c\u1ea7n d\u1ef1 tr\u1eef cho c\u00e1c r\u1ee7i ro kh\u00f4ng ch\u1eafc ch\u1eafn.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify\">2. M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau c\u00f3 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp BC\u0110KT kh\u00e1c v\u1edbi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c nh\u01b0 sau:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify\">Ch\u1ec9 ti\u00eau \u201cCh\u1ee9ng kho\u00e1n kinh doanh\u201d (M\u00e3 s\u1ed1 121): Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ghi s\u1ed5 trong ch\u1ee9ng kho\u00e1n kinh doanh sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i. Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh\u201d do s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb ghi s\u1ed5, sau khi \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00ean. Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n\u201d do s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n c\u1ea7n ph\u1ea3i thu ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb ghi s\u1ed5, sau khi \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu. Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i\u201d do s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">Ch\u1ec9 ti\u00eau \u201ch\u00e0ng t\u1ed3n kho\u201d m\u00e3 s\u1ed1 140: Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a h\u00e0ng t\u1ed3n kho sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i. S\u1ed1 li\u1ec7u n\u00e0y bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang v\u00e0 thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho\u201d do s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp trong gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb ghi s\u1ed5 sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c t\u00e0i s\u1ea3n tr\u00ean. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cNguy\u00ean gi\u00e1\u201d do gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cHao m\u00f2n l\u0169y k\u1ebf\u201d do s\u1ed1 kh\u1ea5u hao \u0111\u00e3 \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, li\u00ean doanh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng c\u1ea7n tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau &#8220;D\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n&#8221;, b\u1edfi v\u00ec s\u1ed1 d\u1ef1 ph\u00f2ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch. T\u01b0\u01a1ng t\u1ef1, c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u0169ng ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 kh\u00f4ng y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau &#8220;D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i&#8221;.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify\">3. C\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c \u0111\u01b0\u1ee3c l\u1eadp tr\u00ecnh b\u00e0y th\u00f4ng qua vi\u1ec7c g\u1ed9p n\u1ed9i dung, s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng \u1edf ph\u1ea7n d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Nguy\u00ean t\u1eafc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n 2024\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2024\/05\/4-nguyen-tac-lap-bang-can-doi-ke-toan.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"huong-dan-phan-tich-bang-can-doi-ke-toan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Huong_dan_phan_tich_bang_can_doi_ke_toan\"><\/span>H\u01b0\u1edbng d\u1eabn ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"ky-thuat-phan-tich-bang-can-doi-ke-toan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Ky_thuat_phan_tich_bang_can_doi_ke_toan\"><\/span>K\u1ef9 thu\u1eadt ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Phan_tich_theo_chieu_ngang\"><\/span>Ph\u00e2n t\u00edch theo chi\u1ec1u ngang<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify\">So s\u00e1nh c\u00e1c kho\u1ea3n m\u1ee5c trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n qua c\u00e1c k\u1ef3 k\u1ebf to\u00e1n li\u00ean ti\u1ebfp (th\u01b0\u1eddng l\u00e0 so s\u00e1nh c\u00e1c n\u0103m t\u00e0i ch\u00ednh). M\u1ee5c \u0111\u00edch l\u00e0 nh\u1eadn di\u1ec7n xu h\u01b0\u1edbng t\u0103ng gi\u1ea3m c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c, \u0111\u00e1nh gi\u00e1 t\u1ed1c \u0111\u1ed9 ph\u00e1t tri\u1ec3n ho\u1eb7c suy tho\u00e1i c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify\">C\u00e1ch th\u1ef1c hi\u1ec7n: So s\u00e1nh c\u00e1c m\u1ee5c nh\u01b0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n, n\u1ee3 ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p qua c\u00e1c n\u0103m, th\u00e1ng ho\u1eb7c qu\u00fd. Sau \u0111\u00f3 d\u00f9ng bi\u1ec3u \u0111\u1ed3 \u0111\u1ec3 minh h\u1ecda s\u1ef1 thay \u0111\u1ed5i theo th\u1eddi gian.<\/p>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Phan_tich_theo_chieu_doc\"><\/span>Ph\u00e2n t\u00edch theo chi\u1ec1u d\u1ecdc<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify\">So s\u00e1nh t\u1ef7 tr\u1ecdng c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1edbi t\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n ho\u1eb7c ngu\u1ed3n v\u1ed1n. M\u1ee5c \u0111\u00edch l\u00e0 \u0111\u00e1nh gi\u00e1 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eadn \u0111\u1ecbnh v\u1ec1 t\u00ednh an to\u00e0n t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n.<\/p>\n<p style=\"text-align: justify\">C\u00e1ch th\u1ef1c hi\u1ec7n: T\u00ednh t\u1ef7 tr\u1ecdng c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c b\u1eb1ng c\u00e1ch chia gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n m\u1ee5c cho t\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n ho\u1eb7c ngu\u1ed3n v\u1ed1n v\u00e0 nh\u00e2n v\u1edbi 100%. So s\u00e1nh t\u1ef7 tr\u1ecdng c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c trong c\u00f9ng nh\u00f3m (t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh,&#8230; ho\u1eb7c ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, n\u1ee3 ng\u1eafn h\u1ea1n, n\u1ee3 d\u00e0i h\u1ea1n,&#8230;).<\/p>\n<p style=\"text-align: justify\">V\u00ed d\u1ee5: Ph\u00e2n t\u00edch t\u1ef7 tr\u1ecdng c\u1ee7a ti\u1ec1n m\u1eb7t, h\u00e0ng t\u1ed3n kho, kho\u1ea3n ph\u1ea3i thu,&#8230; trong nh\u00f3m t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng.<\/p>\n<h3 id=\"phan-tich-bang-can-doi-ke-toan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Phan_tich_bang_can_doi_ke_toan\"><\/span>Ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Buoc_1_Doc_so_lieu_tong_quan\"><\/span>B\u01b0\u1edbc 1: \u0110\u1ecdc s\u1ed1 li\u1ec7u t\u1ed5ng quan<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify\">\u0110\u1ecdc c\u00e1c s\u1ed1 li\u1ec7u t\u1ed5ng quan c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u1ec3 hi\u1ec3u v\u1ec1 c\u00e1c ph\u1ea7n ch\u00ednh c\u0169ng nh\u01b0 c\u00e1ch th\u1ee9c t\u1ed5 ch\u1ee9c th\u00f4ng tin. Gi\u00fap k\u1ebf to\u00e1n vi\u00ean c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u0169ng nh\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 trong \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify\">L\u1ea5y v\u00ed d\u1ee5 v\u1ec1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p A v\u1edbi c\u00e1c th\u00f4ng tin nh\u01b0 sau:<\/p>\n<table cellpadding=\"5\" cellspacing=\"0\">\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: justify\">T\u00c0I S\u1ea2N<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">150.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">600.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<ul>\n<li style=\"text-align: justify\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/li>\n<\/ul>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">600.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">T\u1ed5ng t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">750.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: justify\">NGU\u1ed2N V\u1ed0N<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">N\u1ee3 ph\u1ea3i tr\u1ea3<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">200.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<ul>\n<li style=\"text-align: justify\">Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/li>\n<\/ul>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">100.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<ul>\n<li style=\"text-align: justify\">Vay v\u00e0 n\u1ee3<\/li>\n<\/ul>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">100.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">450.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">T\u1ed5ng ngu\u1ed3n v\u1ed1n<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">650.000.000<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"text-align: justify\">D\u1ef1a v\u00e0o c\u00e1c s\u1ed1 li\u1ec7u trong b\u1ea3ng, c\u00f3 th\u1ec3 \u0111\u01b0a ra m\u1ed9t s\u1ed1 nh\u1eadn \u0111\u1ecbnh sau:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify\">Quy m\u00f4: Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1eeba v\u1edbi t\u1ed5ng t\u00e0i s\u1ea3n \u0111\u1ea1t 750 tri\u1ec7u \u0111\u1ed3ng. T\u1ef7 tr\u1ecdng t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n cao (80%) cho th\u1ea5y doanh nghi\u1ec7p \u0111ang h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n d\u00e0i h\u1ea1n.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">C\u01a1 c\u1ea5u t\u00e0i s\u1ea3n: T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn (80%) trong c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n, ch\u1ee7 y\u1ebfu l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (600 tri\u1ec7u \u0111\u1ed3ng). T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n chi\u1ebfm t\u1ef7 tr\u1ecdng nh\u1ecf (20%) trong c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n, ch\u1ee7 y\u1ebfu l\u00e0 ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">C\u00e1ch b\u1ed1 tr\u00ed t\u00e0i s\u1ea3n: Doanh nghi\u1ec7p \u0111ang t\u1eadp trung ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh l\u00e2u d\u00e0i. C\u1ea7n ch\u00fa \u00fd theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u00e1c kho\u1ea3n t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng thanh kho\u1ea3n.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">C\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n: V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu chi\u1ebfm t\u1ef7 tr\u1ecdng cao (69%) trong c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n, th\u1ec3 hi\u1ec7n s\u1ef1 an to\u00e0n t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh t\u1ed1t c\u1ee7a doanh nghi\u1ec7p. N\u1ee3 ph\u1ea3i tr\u1ea3 chi\u1ebfm t\u1ef7 tr\u1ecdng trung b\u00ecnh (31%) trong c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n, ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c kho\u1ea3n vay ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd t\u1ef7 l\u1ec7 n\u1ee3 vay \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3.<\/p>\n<\/li>\n<\/ul>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Buoc_2_Doc_so_lieu_chi_tiet\"><\/span>B\u01b0\u1edbc 2: \u0110\u1ecdc s\u1ed1 li\u1ec7u chi ti\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify\">Sau khi xem x\u00e9t c\u00e1c s\u1ed1 li\u1ec7u t\u1ed5ng quan, ti\u1ebfp theo c\u1ea7n xem x\u00e9t c\u00e1c kho\u1ea3n m\u1ee5c quan tr\u1ecdng trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, bao g\u1ed3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, n\u1ee3 ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n n\u1ee3, c\u00f9ng c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng kh\u00e1c 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<p style=\"text-align: justify\">V\u00ed d\u1ee5, trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p A c\u00f3 d\u1eef li\u1ec7u sau:<\/p>\n<table cellpadding=\"5\" cellspacing=\"0\">\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: justify\">T\u00c0I S\u1ea2N NG\u1eaeN H\u1ea0N<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Ti\u1ec1n<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">100.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">300.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">H\u00e0ng t\u1ed3n kho<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">100.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">10.000.000<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"text-align: justify\">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 sau:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify\">Doanh nghi\u1ec7p c\u00f3 s\u1ed1 ti\u1ec1n m\u1eb7t l\u00e0 100.000.000, \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c nhu c\u1ea7u thanh to\u00e1n ng\u1eafn h\u1ea1n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">Kho\u1ea3n ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng l\u00e0 300.000.000 l\u00e0 r\u1ea5t l\u1edbn. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ch\u1eb7t ch\u1ebd v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng, \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.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">H\u00e0ng t\u1ed3n kho v\u1edbi tr\u1ecb gi\u00e1 100.000.000 l\u00e0 r\u1ea5t l\u1edbn, c\u1ea7n t\u1edbi c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n, \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 h\u00e0ng t\u1ed3n qu\u00e1 h\u1ea1n ho\u1eb7c d\u01b0 th\u1eeba g\u00e2y th\u1ea5t tho\u00e1t v\u1ed1n v\u00e0 t\u0103ng chi ph\u00ed t\u1ed3n kho.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">Doanh nghi\u1ec7p c\u00f3 10.000.000 ti\u1ec1n kh\u00e1c ph\u1ea3i thu, kho\u1ea3n ti\u1ec1n n\u00e0y kh\u00e1 \u00edt cho th\u1ea5y t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh kh\u00e1 t\u00edch c\u1ef1c.<\/p>\n<\/li>\n<\/ul>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Buoc_3_Tinh_toan_cac_chi_tieu_tai_chinh_co_ban_danh_gia_tinh_hinh_doanh_nghiep\"><\/span>B\u01b0\u1edbc 3: T\u00ednh to\u00e1n c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n, \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify\">Gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gi\u00fap t\u00ednh to\u00e1n c\u00e1c t\u1ef7 s\u1ed1 th\u1ec3 hi\u1ec7n t\u00ednh thanh kho\u1ea3n, hi\u1ec7u qu\u1ea3 c\u0169ng nh\u01b0 c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t s\u1ed1 c\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify\">T\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh (Current ratio)<\/p>\n<p style=\"text-align: justify\">T\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh, hay c\u00f2n g\u1ecdi l\u00e0 t\u1ef7 l\u1ec7 thanh to\u00e1n ng\u1eafn h\u1ea1n, l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111o l\u01b0\u1eddng kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n c\u1ee7a c\u00f4ng ty b\u1eb1ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u1ee7a c\u00f4ng ty. N\u00f3i c\u00e1ch kh\u00e1c, n\u00f3 cho bi\u1ebft c\u00f4ng ty c\u00f3 bao nhi\u00eau t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng \u0111\u1ec3 trang tr\u1ea3i cho c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 trong v\u00f2ng 1 n\u0103m.<\/p>\n<table>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">T\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh = T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \/ N\u1ee3 ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"text-align: justify\">T\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh cao cho th\u1ea5y c\u00f4ng ty c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n t\u1ed1t c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n c\u1ee7a m\u00ecnh. Tuy nhi\u00ean, t\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh qu\u00e1 cao c\u0169ng c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y c\u00f4ng ty \u0111ang \u0111\u1ea7u t\u01b0 qu\u00e1 nhi\u1ec1u v\u00e0o t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng m\u00e0 kh\u00f4ng t\u1ea1o ra \u0111\u1ee7 l\u1ee3i nhu\u1eadn. T\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh th\u1ea5p cho th\u1ea5y c\u00f4ng ty c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"text-align: justify\">M\u1ee9c t\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh l\u00fd t\u01b0\u1edfng s\u1ebd kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a c\u00f4ng ty. Tuy nhi\u00ean, nh\u00ecn chung, t\u1ef7 s\u1ed1 hi\u1ec7n h\u00e0nh trong kho\u1ea3ng t\u1eeb 1,5 \u0111\u1ebfn 2,0 \u0111\u01b0\u1ee3c coi l\u00e0 an to\u00e0n.<\/p>\n<p style=\"text-align: justify\">T\u1ef7 s\u1ed1 thanh to\u00e1n nhanh (Quick ratio)<\/p>\n<p style=\"text-align: justify\">T\u1ef7 s\u1ed1 thanh to\u00e1n nhanh th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng m\u00e0 doanh nghi\u1ec7p thanh to\u00e1n nhanh c\u00e1c kho\u1ea3n 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 m\u1eb7t. C\u00f4ng th\u1ee9c t\u00ednh t\u1ef7 s\u1ed1 thanh to\u00e1n nhanh nh\u01b0 sau:<\/p>\n<table>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">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<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"text-align: justify\">T\u1ef7 s\u1ed1 thanh to\u00e1n nhanh b\u1eb1ng 1 \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ecnh th\u01b0\u1eddng. Gi\u00e1 tr\u1ecb n\u00e0y cho th\u1ea5y doanh nghi\u1ec7p \u0111\u01b0\u1ee3c trang b\u1ecb \u0111\u1ee7 t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 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\u1ec3 hi\u1ec7n doanh nghi\u1ec7p \u0111ang kh\u00f3 kh\u0103n trong vi\u1ec7c thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"text-align: justify\">H\u1ec7 s\u1ed1 v\u00f2ng quay t\u00e0i s\u1ea3n (Asset turnover ratio)<\/p>\n<p style=\"text-align: justify\">H\u1ec7 s\u1ed1 v\u00f2ng quay t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. N\u00f3 th\u1ec3 hi\u1ec7n m\u1ed1i quan h\u1ec7 gi\u1eefa doanh thu thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n trung b\u00ecnh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<table>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">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<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"text-align: justify\">H\u1ec7 s\u1ed1 v\u00f2ng quay t\u00e0i s\u1ea3n cao cho th\u1ea5y doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3, t\u1ea1o ra nhi\u1ec1u doanh thu h\u01a1n t\u1eeb m\u1ed7i \u0111\u1ed3ng v\u1ed1n \u0111\u1ea7u t\u01b0. H\u1ec7 s\u1ed1 v\u00f2ng quay t\u00e0i s\u1ea3n th\u1ea5p cho th\u1ea5y doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n ch\u01b0a hi\u1ec7u qu\u1ea3, t\u1ea1o ra \u00edt doanh thu h\u01a1n t\u1eeb m\u1ed7i \u0111\u1ed3ng v\u1ed1n \u0111\u1ea7u t\u01b0. C\u00f3 th\u1ec3 do doanh nghi\u1ec7p c\u00f3 h\u00e0ng t\u1ed3n kho cao, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng cao ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t ng\u00e0nh c\u1ea1nh tranh cao.<\/p>\n<p style=\"text-align: justify\">H\u1ec7 s\u1ed1 v\u00f2ng quay h\u00e0ng t\u1ed3n kho (Inventory turnover ratio)<\/p>\n<p style=\"text-align: justify\">H\u1ec7 s\u1ed1 v\u00f2ng quay h\u00e0ng t\u1ed3n kho (Inventory turnover ratio) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho c\u1ee7a doanh nghi\u1ec7p. N\u00f3 th\u1ec3 hi\u1ec7n s\u1ed1 l\u1ea7n h\u00e0ng t\u1ed3n kho c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00e1n ra v\u00e0 thay th\u1ebf trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<table>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">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<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"text-align: justify\">T\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Debt-to-equity ratio)<\/p>\n<p style=\"text-align: justify\">T\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 m\u1ed9t th\u01b0\u1edbc \u0111o t\u1ef7 l\u1ec7 gi\u1eefa v\u1ed1n vay (n\u1ee3) v\u00e0 v\u1ed1n t\u1ef1 c\u00f3 (v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu) c\u1ee7a doanh nghi\u1ec7p. N\u00f3 th\u1ec3 hi\u1ec7n m\u1ee9c \u0111\u1ed9 m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n vay \u0111\u1ec3 t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh.<\/p>\n<table>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">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<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"text-align: justify\">T\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cung c\u1ea5p d\u1eef li\u1ec7u \u0111\u1ec3 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ee7 ng\u00e2n h\u00e0ng quy\u1ebft \u0111\u1ecbnh xem c\u00f3 mu\u1ed1n cho doanh nghi\u1ec7p vay ti\u1ec1n kh\u00f4ng. H\u1ecd mu\u1ed1n bi\u1ebft li\u1ec7u doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea1o ra \u0111\u1ee7 d\u00f2ng ti\u1ec1n hay l\u1ee3i nhu\u1eadn \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed kh\u00f4ng.<\/p>\n<p style=\"text-align: justify\">M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200<br \/>\n&gt;&gt; T\u1ea3i File m\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200: http:\/\/bit.ly\/4bks9KF<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2024\/05\/Mau-so-B01-DN-Bang-can-doi-ke-toan.jpg\" style=\"width: 927px;height: 1200px\"><\/p>\n<h2 id=\"cac-buoc-lap-bang-can-doi-ke-toan-theo-thong-tu-200\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cac_buoc_lap_bang_can_doi_ke_toan_theo_thong_tu_200\"><\/span>C\u00e1c b\u01b0\u1edbc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"buoc-1-xac-dinh-ngay-bao-cao-cho-bang-can-doi-ke-toan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_ngay_bao_cao_cho_bang_can_doi_ke_toan\"><\/span>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh ng\u00e0y b\u00e1o c\u00e1o cho b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Ng\u00e0y b\u00e1o c\u00e1o l\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3 m\u00e0 doanh nghi\u1ec7p mu\u1ed1n l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Theo Th\u00f4ng t\u01b0 200, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ea1i c\u00e1c th\u1eddi \u0111i\u1ec3m sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">Cu\u1ed1i n\u0103m: \u0110\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<li style=\"text-align: justify\">Cu\u1ed1i m\u1ed7i qu\u00fd: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo qu\u00fd \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3.<\/li>\n<li style=\"text-align: justify\">Khi c\u00f3 s\u1ef1 ki\u1ec7n \u0111\u00e1ng k\u1ec3 x\u1ea3y ra: V\u00ed d\u1ee5 nh\u01b0 khi doanh nghi\u1ec7p thay \u0111\u1ed5i s\u1edf h\u1eefu, s\u00e1p nh\u1eadp, chia t\u00e1ch,&#8230;<\/li>\n<\/ul>\n<p style=\"text-align: justify\">L\u01b0u \u00fd: Ng\u00e0y b\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c ghi r\u00f5 r\u00e0ng tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<h3 id=\"buoc-2-thu-thap-cac-tai-khoan-tren-bcdkt-roi-tinh-tong-tai-san\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thu_thap_cac_tai_khoan_tren_BCDKT_roi_tinh_tong_tai_san\"><\/span>B\u01b0\u1edbc 2: Thu th\u1eadp c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean BC\u0110KT r\u1ed3i t\u00ednh t\u1ed5ng t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">X\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i kho\u1ea3n thu\u1ed9c nh\u00f3m t\u00e0i s\u1ea3n: D\u1ef1a tr\u00ean Th\u00f4ng t\u01b0 200, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia th\u00e0nh 5 nh\u00f3m ch\u00ednh:<\/p>\n<ul>\n<li style=\"text-align: justify\">T\u00e0i s\u1ea3n l\u01b0u chuy\u1ec3n: Bao g\u1ed3m ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n, h\u00e0ng t\u1ed3n kho,&#8230;<\/li>\n<li style=\"text-align: justify\">T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n: C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh,&#8230;<\/li>\n<li style=\"text-align: justify\">Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc: G\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong t\u01b0\u01a1ng lai.<\/li>\n<li style=\"text-align: justify\">T\u00e0i kho\u1ea3n thanh to\u00e1n kh\u00e1c: C\u00e1c kho\u1ea3n t\u00e0i s\u1ea3n kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o c\u00e1c nh\u00f3m t\u00e0i s\u1ea3n kh\u00e1c.<\/li>\n<li style=\"text-align: justify\">Thu th\u1eadp s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n: S\u1eed d\u1ee5ng s\u1ed5 c\u00e1i k\u1ebf to\u00e1n ho\u1eb7c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 thu th\u1eadp s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n thu\u1ed9c nh\u00f3m t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">T\u00ednh t\u1ed5ng t\u00e0i s\u1ea3n: C\u1ed9ng s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n thu\u1ed9c nh\u00f3m t\u00e0i s\u1ea3n \u0111\u1ec3 ra \u0111\u01b0\u1ee3c t\u1ed5ng t\u00e0i s\u1ea3n.<\/p>\n<h3 id=\"buoc-3-tinh-tong-no-can-phai-tra\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Buoc_3_Tinh_tong_no_can_phai_tra\"><\/span>B\u01b0\u1edbc 3: T\u00ednh t\u1ed5ng n\u1ee3 c\u1ea7n ph\u1ea3i tr\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">X\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i kho\u1ea3n thu\u1ed9c nh\u00f3m ngu\u1ed3n v\u1ed1n: D\u1ef1a tr\u00ean Th\u00f4ng t\u01b0 200, ngu\u1ed3n v\u1ed1n \u0111\u01b0\u1ee3c chia th\u00e0nh 3 nh\u00f3m ch\u00ednh:<\/p>\n<ul>\n<li style=\"text-align: justify\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: V\u1ed1n \u0111i\u1ec1u l\u1ec7, th\u1eb7ng d\u01b0 v\u1ed1n, l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i,&#8230;<\/li>\n<li style=\"text-align: justify\">N\u1ee3 ng\u1eafn h\u1ea1n: C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n, vay ng\u1eafn h\u1ea1n,&#8230;<\/li>\n<li style=\"text-align: justify\">N\u1ee3 d\u00e0i h\u1ea1n: G\u1ed3m vay d\u00e0i h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n,&#8230;<\/li>\n<\/ul>\n<p style=\"text-align: justify\">S\u1eed d\u1ee5ng s\u1ed5 c\u00e1i k\u1ebf to\u00e1n ho\u1eb7c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 thu th\u1eadp s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n thu\u1ed9c nh\u00f3m ngu\u1ed3n v\u1ed1n. Sau \u0111\u00f3 c\u1ed9ng s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n thu\u1ed9c nh\u00f3m ngu\u1ed3n v\u1ed1n (tr\u1eeb v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu) \u0111\u1ec3 ra \u0111\u01b0\u1ee3c t\u1ed5ng n\u1ee3 c\u1ea7n ph\u1ea3i tr\u1ea3.<\/p>\n<h3 id=\"buoc-4-sap-xep-tai-san-va-no-phai-tra-theo-dung-thu-tu\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Buoc_4_Sap_xep_tai_san_va_no_phai_tra_theo_dung_thu_tu\"><\/span>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<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 gi\u1ea3m d\u1ea7n t\u00ednh thanh kho\u1ea3n, t\u1eeb t\u00e0i s\u1ea3n l\u01b0u chuy\u1ec3n \u0111\u1ebfn t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n. N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 t\u0103ng d\u1ea7n \u0111\u1ebfn h\u1ea1n thanh to\u00e1n, t\u1eeb n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u1ebfn n\u1ee3 d\u00e0i h\u1ea1n.<\/p>\n<h3 id=\"buoc-5-tinh-von-chu-so-huu\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Buoc_5_Tinh_von_chu_so_huu\"><\/span>B\u01b0\u1edbc 5: T\u00ednh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng, \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ngay sau ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd ho\u1eb7c gi\u1ea3i th\u1ec3. Th\u00e0nh ph\u1ea7n n\u00e0y bao g\u1ed3m v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu v\u00e0 l\u1ee3i nhu\u1eadn t\u00edch l\u0169y ho\u1eb7c l\u1ed7 l\u0169y k\u1ebf trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p style=\"text-align: justify\">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 r\u1ed3i 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. Sau \u0111\u00f3, t\u00ednh t\u1ed5ng ngu\u1ed3n v\u1ed1n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n 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 (v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu).<\/p>\n<p style=\"text-align: justify\">Cu\u1ed1i c\u00f9ng, \u0111\u1ec3 ho\u00e0n thi\u1ec7n B\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf To\u00e1n, h\u00e3y \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i gi\u1eefa t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng c\u1ee7a n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo c\u00f4ng th\u1ee9c:<\/p>\n<p style=\"text-align: justify\">T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. N\u1ebfu c\u00f3 sai s\u00f3t, c\u1ea7n ki\u1ec3m tra l\u1ea1i c\u00e1c gi\u00e1 tr\u1ecb \u0111\u00e3 nh\u1eadp.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"C\u00e1c b\u01b0\u1edbc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2024\/05\/5-cac-buoc-lap-bang-can-doi-ke-toan.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"mot-so-luu-y-khi-lap-bang-can-doi-ke-toan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khi_lap_Bang_can_doi_ke_toan\"><\/span>M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\n<p style=\"text-align: justify\">\u0110\u1ec3 chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o k\u1ebf to\u00e1n, h\u00e3y b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c s\u1eed d\u1ee5ng B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh t\u00e0i kho\u1ea3n. T\u1eeb b\u1ea3ng n\u00e0y, l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau k\u1ebf to\u00e1n theo th\u1ee9 t\u1ef1 c\u1ee7a danh s\u00e1ch c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0. Sau khi ho\u00e0n th\u00e0nh m\u1ed7i ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u1ea7n l\u01b0u \u00fd \u0111\u00e1nh d\u1ea5u c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 s\u1ef1 nh\u1ea7m l\u1eabn ho\u1eb7c s\u1eed d\u1ee5ng l\u1ea1i s\u1ed1 li\u1ec7u.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u1ea7n ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 theo th\u1eddi h\u1ea1n &#8220;D\u01b0\u1edbi 12 th\u00e1ng&#8221; v\u00e0 &#8220;Tr\u00ean 12 th\u00e1ng&#8221;, th\u01b0\u1eddng l\u00e0 t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn c\u00f4ng n\u1ee3 ho\u1eb7c \u0111\u1ea7u t\u01b0 nh\u01b0 TK131, TK331, TK138, TK338, TK136, TK336, TK141, TK128, TK334, TK341, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i n\u00e0y tr\u00ean s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n d\u1ef1a tr\u00ean c\u01a1 s\u1edf ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng \u0111\u00e3 \u0111\u1ecbnh s\u1eb5n. C\u0103n c\u1ee9 v\u00e0o:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify\">Kho\u1ea3n &#8220;Th\u1eddi h\u1ea1n thanh to\u00e1n ho\u1eb7c th\u1eddi gian ho\u00e0n v\u1ed1n&#8221; trong c\u00e1c giao d\u1ecbch nh\u01b0 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a, h\u00f3a \u0111\u01a1n, th\u1ecfa thu\u1eadn h\u1ee3p t\u00e1c kinh doanh, h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n, h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh, h\u1ee3p \u0111\u1ed3ng ti\u1ec1n g\u1eedi,&#8230; quy\u1ebft \u0111\u1ecbnh xem t\u00e0i s\u1ea3n hay ngu\u1ed3n v\u1ed1n l\u00e0 ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 n\u1ed9i b\u1ed9 ho\u1eb7c \u0111\u1ea7u t\u01b0 kh\u00f4ng r\u00f5 th\u1eddi h\u1ea1n, nh\u01b0 t\u1ea1m \u1ee9ng nh\u00e2n vi\u00ean, giao d\u1ecbch mua b\u00e1n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9, ho\u1eb7c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o quy \u0111\u1ecbnh thanh to\u00e1n n\u1ed9i b\u1ed9, quy ch\u1ebf t\u00e0i ch\u00ednh, quy\u1ebft \u0111\u1ecbnh c\u1ee7a Gi\u00e1m \u0111\u1ed1c, ho\u1eb7c ngh\u1ecb quy\u1ebft c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"text-align: justify\">Khi ghi nh\u1eadn s\u1ed1 li\u1ec7u v\u00e0o BC\u0110KT v\u1edbi c\u00f9ng m\u1ed9t t\u00e0i kho\u1ea3n, k\u1ebf to\u00e1n c\u1ea7n ghi c\u00f9ng l\u00fac hai kho\u1ea3n m\u1ee5c l\u00e0 \u201cNg\u1eafn h\u1ea1n\u201d v\u00e0 \u201cD\u00e0i h\u1ea1n\u201d, tr\u00e1nh b\u1ecf s\u00f3t d\u1eef li\u1ec7u.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">S\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c ch\u1ee9c n\u0103ng c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 ki\u1ec3m tra v\u00e0 s\u1eeda ch\u1eefa c\u00e1c sai s\u00f3t trong b\u00e1o c\u00e1o. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i cung c\u1ea5p c\u00e1c t\u00ednh n\u0103ng h\u1ed7 tr\u1ee3 nh\u01b0:<\/p>\n<ul>\n<li>\n<p style=\"text-align: justify\">T\u1ea1o b\u00e1o c\u00e1o c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5, c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 h\u1ea1ch to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c l\u01b0u, gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c thi\u1ebfu s\u00f3t trong d\u1eef li\u1ec7u.<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify\">Ki\u1ec3m tra v\u00e0 ch\u1ec9 ra l\u1ed7i trong B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi ch\u00fang kh\u00f4ng c\u00e2n x\u1ee9ng, th\u00f4ng qua ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c phi\u1ebfu h\u1ea1ch to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u1ea3ng.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 id=\"cach-xu-ly-khi-lap-xong-ma-bcdkt-khong-can\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cach_xu_ly_khi_lap_xong_ma_BCDKT_khong_can\"><\/span>C\u00e1ch x\u1eed l\u00fd khi l\u1eadp xong m\u00e0 BC\u0110KT kh\u00f4ng c\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">C\u00e1c k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1edb m\u1ed9t \u0111i\u1ec1u r\u1eb1ng: 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 n\u00f3 c\u0169ng \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.<\/p>\n<h3 id=\"lam-tron-so-thich-hop\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Lam_tron_so_thich_hop\"><\/span>L\u00e0m tr\u00f2n s\u1ed1 th\u00edch h\u1ee3p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">K\u1ebf to\u00e1n c\u1ea7n \u00e1p d\u1ee5ng quy t\u1eafc l\u00e0m tr\u00f2n s\u1ed1 ph\u00f9 h\u1ee3p khi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c con s\u1ed1 trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, sao cho t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n lu\u00f4n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ed5ng s\u1ed1 n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh l\u00e0m tr\u00f2n, c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p cho d\u1ef1 \u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p l\u00e0m tr\u00f2n c\u00f3 th\u1ec3 bao g\u1ed3m l\u00e0m tr\u00f2n l\u00ean, l\u00e0m tr\u00f2n xu\u1ed1ng, ho\u1eb7c l\u00e0m tr\u00f2n \u0111\u1ebfn ch\u1eef s\u1ed1 th\u1eadp ph\u00e2n nh\u1ea5t \u0111\u1ecbnh. Ch\u1eb3ng h\u1ea1n, m\u1ed9t s\u1ed1 c\u00f3 ch\u1eef s\u1ed1 th\u1eadp ph\u00e2n th\u1ee9 hai nh\u1ecf h\u01a1n 5 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n xu\u1ed1ng (v\u00ed d\u1ee5: t\u1eeb 5.36 xu\u1ed1ng 5.3), c\u00f2n s\u1ed1 c\u00f3 ch\u1eef s\u1ed1 n\u00e0y t\u1eeb 5 tr\u1edf l\u00ean \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n l\u00ean (v\u00ed d\u1ee5: t\u1eeb 5.96 l\u00ean 6).<\/p>\n<h3 id=\"ra-soat-lai-toan-bo-giao-dich\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Ra_soat_lai_toan_bo_giao_dich\"><\/span>R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 giao d\u1ecbch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecf s\u00f3t b\u1ea5t k\u1ef3 d\u00f2ng giao d\u1ecbch n\u00e0o trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch m\u1ed9t c\u00e1ch th\u1eadt k\u1ef9 l\u01b0\u1ee1ng v\u00e0 ch\u00ednh x\u00e1c. Vi\u1ec7c n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd ngay l\u1eadp t\u1ee9c c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n, ch\u1eb3ng h\u1ea1n nh\u01b0 vi\u1ec7c qu\u00ean kh\u00f4ng t\u00ednh T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0o t\u1ed5ng T\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify\">M\u1ed9t sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p m\u00e0 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p hay m\u1eafc ph\u1ea3i khi ghi ch\u00e9p s\u1ed5 s\u00e1ch l\u00e0 sai s\u00f3t chuy\u1ec3n, n\u01a1i c\u00e1c s\u1ed1 \u0111\u01b0\u1ee3c ghi ng\u01b0\u1ee3c l\u1ea1i th\u1ee9 t\u1ef1. \u0110\u1ec3 ph\u00f2ng ng\u1eeba \u0111i\u1ec1u n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i ch\u1eafc ch\u1eafn r\u1eb1ng m\u1ecdi b\u00fat to\u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c ki\u1ec3m k\u00ea l\u1ea1i m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n<h3 id=\"ra-soat-lai-cac-thay-doi-trong-hang-ton-kho\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Ra_soat_lai_cac_thay_doi_trong_hang_ton_kho\"><\/span>R\u00e0 so\u00e1t l\u1ea1i c\u00e1c thay \u0111\u1ed5i trong h\u00e0ng t\u1ed3n kho<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">M\u1ed9t sai s\u00f3t th\u01b0\u1eddng g\u1eb7p kh\u00e1c c\u00f3 th\u1ec3 g\u00e2y tr\u1edf ng\u1ea1i cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 vi\u1ec7c b\u1ecf qua vi\u1ec7c ghi ch\u00e9p c\u00e1c thay \u0111\u1ed5i trong h\u00e0ng t\u1ed3n kho. Qu\u00e1 tr\u00ecnh \u0111\u1ebfm v\u00e0 c\u1eadp nh\u1eadt h\u00e0ng t\u1ed3n kho trong h\u1ec7 th\u1ed1ng t\u01b0\u1edfng ch\u1eebng nh\u01b0 \u0111\u01a1n gi\u1ea3n; tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p l\u1ea1i th\u01b0\u1eddng xuy\u00ean qu\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea v\u00e0 c\u1eadp nh\u1eadt s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho v\u00e0o cu\u1ed1i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n. \u0110\u1ec3 kh\u1eafc ph\u1ee5c v\u1ea5n \u0111\u1ec1 n\u00e0y, k\u1ebf to\u00e1n n\u00ean xem x\u00e9t l\u1ea1i quy tr\u00ecnh ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<h3 id=\"su-dung-cong-cu-doi-chieu\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Su_dung_cong_cu_doi_chieu\"><\/span>S\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 \u0111\u1ed1i chi\u1ebfu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Nhi\u1ec1u ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i c\u00f3 c\u00e1c c\u00f4ng c\u1ee5 gi\u00fap \u0111\u1ed1i chi\u1ebfu v\u00e0 t\u00ecm ki\u1ebfm l\u1ed7i trong b\u1ea3ng c\u00e2n \u0111\u1ed1i. S\u1eed d\u1ee5ng nh\u1eefng c\u00f4ng c\u1ee5 n\u00e0y c\u00f3 th\u1ec3 gi\u00fap c\u00e1c k\u1ebf to\u00e1n nhanh ch\u00f3ng x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 ngay l\u1eadp t\u1ee9c.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"C\u00e1ch x\u1eed l\u00fd khi l\u1eadp xong m\u00e0 BC\u0110KT kh\u00f4ng c\u00e2n\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2024\/05\/6-cach-xu-ky-khi-bang-can-doi-ke-toan-khong-can.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<p style=\"text-align: justify\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh thi\u1ebft y\u1ebfu gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan hi\u1ec3u r\u00f5 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p. Th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh s\u00e1ng su\u1ed1t, t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0 cho t\u1edbi chi ti\u00eau v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c ngu\u1ed3n l\u1ef1c. Song \u0111\u00f3, s\u1ef1 minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u00fap n\u00e2ng cao uy t\u00edn c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed1i t\u00e1c.<\/p>\n<p>Ngu\u1ed3n: <a href=\"http:\/\/www.ckconitsha.com\/vn\/\">http:\/\/www.ckconitsha.com\/vn\/<\/a> T\u00e1c gi\u1ea3: <a href=\"https:\/\/www.ckconitsha.com\/vn\/author\/nguyenlandung\">Nguy\u1ec5n L\u00e2n d\u0169ng<\/a><\/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, b\u00ean c\u1ea1nh b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, b\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0a&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-4710","post","type-post","status-publish","format-standard","hentry","category-kien-thuc"],"_links":{"self":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/4710","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/comments?post=4710"}],"version-history":[{"count":2,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/4710\/revisions"}],"predecessor-version":[{"id":20086,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/4710\/revisions\/20086"}],"wp:attachment":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/media?parent=4710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/categories?post=4710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/tags?post=4710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}