{"id":8856,"date":"2023-12-27T15:41:24","date_gmt":"2023-12-27T08:41:24","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8856"},"modified":"2025-11-10T10:58:31","modified_gmt":"2025-11-10T03:58:31","slug":"bao-cao-tai-chinh-hop-nhat-va-rieng-le","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/bao-cao-tai-chinh-hop-nhat-va-rieng-le\/","title":{"rendered":"B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH H\u1ee2P NH\u1ea4T V\u00c0 RI\u00caNG L\u1eba?"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><em><span style=\"font-weight: 400;\">Ch\u1eafc h\u1eb3n thu\u1eadt ng\u1eef b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f2n xa l\u1ea1 v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi nh\u01b0ng kh\u00f4ng ph\u1ea3i ai c\u0169ng bi\u1ebft b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 ri\u00eang l\u1ebb. H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u v\u1ec1 n\u1ed9i dung n\u00e0y th\u00f4ng qua b\u00e0i vi\u1ebft sau nh\u00e9!<\/span><\/em><\/p>\n<p><strong>1.B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p l\u00e0 g\u00ec?\u00a0<\/strong><\/p>\n<p><span style=\"font-weight: 400;\"><em>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/em> l\u00e0 h\u1ec7 th\u1ed1ng th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (theo kho\u1ea3n 1 \u0111i\u1ec1u 3 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kinh doanh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p, c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 29 Lu\u1eadt K\u1ebf to\u00e1n 2015, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/ketoanviethung.vn\/wp-content\/uploads\/2022\/03\/he-thong-bao-cao-tai-chinh-cua-doanh-nghiep.jpg\" alt=\"4 L\u01b0u \u00fd V\u1ec1 H\u1ec7 Th\u1ed1ng B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh C\u1ee7a Doanh Nghi\u1ec7p\" \/><\/p>\n<p><strong>2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 ri\u00eang l\u1ebb l\u00e0 g\u00ec?<\/strong><\/p>\n<p><span style=\"font-weight: 400;\"><em>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/em> l\u00e0 t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kinh doanh c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n g\u1ed3m nhi\u1ec1u c\u00f4ng ty ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00f4ng ty m\u1eb9 (theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 25 \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh 234\/2003\/Q\u0110-BTC)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><em>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb<\/em> l\u00e0 h\u1ec7 th\u1ed1ng th\u00f4ng tin th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kinh doanh c\u1ee7a ri\u00eang c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3,<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t: L\u00e0 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p\u00a0 nh\u1eb1m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0C\u00f4ng ty m\u1eb9: L\u00e0 c\u00f4ng ty thu\u1ed9c m\u1ed9t trong nh\u1eefng c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau theo kho\u1ea3n 1 \u0110i\u1ec1u 195 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2020:<\/span><\/li>\n<\/ul>\n<ol>\n<li><span style=\"font-weight: 400;\">S\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty \u0111\u00f3<\/span><\/li>\n<li><span style=\"font-weight: 400;\">C\u00f3 quy\u1ec1n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m \u0111a s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 c\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty \u0111\u00f3,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">C\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty \u0111\u00f3.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">C\u00f4ng ty con: L\u00e0 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ea3u c\u00f4ng ty m\u1eb9, thu\u1ed9c m\u1ed9t trogn c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n: G\u1ed3m c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con.\u00a0<\/span><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-8858  aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/12\/oip-1.jpg\" alt=\"\" width=\"707\" height=\"503\" \/><\/p>\n<p><strong>3. Tr\u00ecnh t\u1ef1 h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con s\u1ebd \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t theo t\u1eebng kho\u1ea3n m\u1ee5c b\u1eb1ng c\u00e1ch c\u1ed9ng c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefa, doanh th, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t cung c\u1ea5p \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thoogn tin t\u00e0i ch\u00ednh v\u1ec1 to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n nh\u01b0 \u0111\u1ed1i v\u1edbi m\u1ed9t doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp, c\u1ea7n ti\u1ebfn h\u00e0nh nh\u1eefng b\u01b0\u1edbc sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty m\u1eb9 trogn t\u1eebng c\u00f4ng ty con v\u00e0 ph\u1ea7n v\u1ed1n c\u1ee7a c\u00f4ng ty m\u1eb9 trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty con ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb (quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n mwujc k\u1ebf to\u00e1n \u201cH\u1ee3p nh\u1ea5t kinh doanh\u201d chu\u1ea9n m\u1ef1c n\u00e0y c\u0169ng quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kho\u1ea3n l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong thu nh\u1eadp thu\u1ea7n c\u1ee7a c\u00f4ng ty con b\u1ecb h\u1ee3p nh\u1ea5t trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 lo\u1ea1i tr\u1eeb ra kh\u1ecfi thu nh\u1eadp c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ec3 t\u00ednh l\u00e3i, ho\u1eb7c l\u1ed7 thu\u1ea7n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1edf h\u1eefu c\u00f4ng ty m\u1eb9.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con b\u1ecb h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t th\u00e0nh m\u1ed9t ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t t\u00e1ch kh\u1ecfi ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng c\u00f4ng ty m\u1eb9. L\u1ee3i \u00edch c\u1ea3u c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong t\u00e0i s\u1ea3n thu\u1ea7n bao g\u1ed3m:\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb c\u00e1c l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 t\u1ea1i ng\u00e0y h\u1ee3p nh\u1ea5t kinh doanh ban \u0111\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201c H\u1ee3p nh\u1ea5t kinh doanh\u201d v\u00e0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ec3 t\u1eeb ng\u00e0u h\u1ee3p nh\u1ea5t kinh doanh.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>4. Ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 ri\u00eang l\u1ebb<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/image.luatvietnam.vn\/uploaded\/twebp\/images\/original\/2023\/12\/05\/trinh-tu-hop-nhat-bao-cao-tai-chinh_0512165035.jpg\" alt=\"Tr\u00ecnh t\u1ef1 h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"589\" height=\"379\" \/><\/p>\n<p>Kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa hai lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb v\u00e0 h\u1ee3p nh\u1ea5t n\u1eb1m \u1edf m\u1ed9t s\u1ed1 ch\u1ec9 s\u1ed1 ch\u1ec9 c\u00f3 \u1edf b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t nh\u01b0:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u1edf ph\u1ea7n t\u00e0i s\u1ea3n\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 \u1edf ph\u1ea7n ngu\u1ed3n v\u1ed1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ed9c c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u00eam so\u00e1t \u1edf k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 s\u1ed1 tr\u00ean l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o c\u1ee7a c\u00e1c c\u00f4ng ty con. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t th\u00ec ch\u1ec9 ti\u00eau \u201c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con\u201d kh\u00f4ng c\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00e1c c\u00f4ng ty con \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t m\u00e0 c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef &lt;100% v\u1ed1n th\u00ec tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ch\u1ec9 ti\u00eau \u201c L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1\u201d tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1\u201d tr\u00ean b\u00e1o c\u00e1o k\u1ebft q\u1ea3u kinh doanh h\u1ee3p nh\u1ea5t c\u00f3 m\u1ed9t s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ri\u00eang kh\u00f4ng c\u00f3 ch\u1ec9 ti\u00eau \u201cL\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i\u201d trong khi tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t xu\u1ea5t hi\u1ec7n ch\u1ec9 ti\u00eau \u201cL\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i\u201d<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ee7a gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t so v\u1edbi ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u00e1c b\u00ean mua trong gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd thu\u1ea7n c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng \u0111\u00e3 ghi nh\u1eadn theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p nh\u1ea5t l\u1edbn h\u01a1n so v\u1edbi ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a b\u00ean mua trong gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd thu\u1ea7n c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i ng\u00e0y mua, th\u00ec ch\u1ec9 ti\u00eau \u201cl\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i\u201d tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t c\u00f3 m\u1ed9t s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<\/ul>\n<p><em><span style=\"font-weight: 400;\">\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n trong vi\u1ec7c l\u00ean b\u00e1o c\u00e1o v\u00e0 h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng l\u1ef1a ch\u1ecdn c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n h\u1ed7 tr\u1ee3 \u0111\u1ec3 thu\u1eadn ti\u1ec7n h\u01a1n trong qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting c\u0169ng t\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng:\u00a0<\/span><\/em><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u0110a d\u1ea1ng ng\u00f4n ng\u1eef, ti\u1ec1n t\u1ec7<\/strong><\/li>\n<li aria-level=\"1\"><strong>M\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb t\u1eadp trung<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb d\u1ec5 d\u00e0ng v\u00e0 nhanh ch\u00f3ng<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>C\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo t\u1eebng ph\u00e2n \u0111o\u1ea1n c\u1ee7a danh m\u1ee5c, cung c\u1ea5p th\u00f4ng tin \u0111a chi\u1ec1u cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>B\u00e1o c\u00e1o trong ph\u1ea7n m\u1ec1m FTS c\u00f3 th\u1ec3 truy c\u1eadp qua Internet cho ph\u00e9p theo d\u00f5i s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o m\u1ecdi l\u00fac m\u1ecdi n\u01a1i m\u00e0 kh\u00f4ng c\u1ea7n s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 c\u00e0i \u0111\u1eb7t \u1ee9ng d\u1ee5ng<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>L\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb giao di\u1ec7n \u0111a ng\u00f4n ng\u1eef theo m\u1eabu y\u00eau c\u1ea7u\u00a0<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o, v\u00e0 thi\u1ebft k\u1ebft\u00f9y ch\u1ec9nh theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p<\/strong><\/li>\n<\/ul>\n<p>[wpforms id=&#8221;2108&#8243;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Ch\u1eafc h\u1eb3n thu\u1eadt ng\u1eef b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f2n xa l\u1ea1 v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi nh\u01b0ng kh\u00f4ng ph\u1ea3i ai c\u0169ng bi\u1ebft b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 ri\u00eang l\u1ebb. H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u v\u1ec1 n\u1ed9i dung n\u00e0y th\u00f4ng qua b\u00e0i vi\u1ebft sau nh\u00e9! 1.B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p l\u00e0 g\u00ec?\u00a0 B\u00e1o [&hellip;]<\/p>\n","protected":false},"featured_media":13512,"template":"","article_category":[10],"class_list":["post-8856","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8856","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13512"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8856"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}