{"id":18663,"date":"2024-06-20T10:29:23","date_gmt":"2024-06-20T03:29:23","guid":{"rendered":"https:\/\/sapp.edu.vn\/du-phong-bao-cao-tai-chinh\/"},"modified":"2024-12-17T14:29:53","modified_gmt":"2024-12-17T07:29:53","slug":"du-phong-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/sapp.edu.vn\/bai-viet-cma\/du-phong-bao-cao-tai-chinh\/","title":{"rendered":"D\u1ef1 ph\u00f3ng B\u00e1o c\u00e1o T\u00e0i ch\u00ednh l\u00e0 g\u00ec? Chi ti\u1ebft t\u1eeb A &#8211; Z!"},"content":{"rendered":"<div class=\"data_contents\">\n<p style=\"text-align: justify;\">D\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. H\u00e3y c\u00f9ng SAPP Academy kh\u00e1m ph\u00e1 s\u00e2u h\u01a1n v\u1ec1 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong vi\u1ec7c ph\u00e1t tri\u1ec3n kinh doanh!<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_71 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed8I DUNG B\u00c0I VI\u1ebeT<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/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:\/\/sapp.edu.vn\/bai-viet-cma\/du-phong-bao-cao-tai-chinh\/#Du_phong_bao_cao_tai_chinh_la_gi\" title=\"D\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?\">D\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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:\/\/sapp.edu.vn\/bai-viet-cma\/du-phong-bao-cao-tai-chinh\/#Loi_ich_khi_su_dung_du_phong_bao_cao_tai_chinh\" title=\"L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\">L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/sapp.edu.vn\/bai-viet-cma\/du-phong-bao-cao-tai-chinh\/#Thiet_lap_cac_chi_tieu_trong_du_phong_tai_chinh\" title=\"Thi\u1ebft l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong d\u1ef1 ph\u00f3ng t\u00e0i ch\u00ednh\">Thi\u1ebft l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong d\u1ef1 ph\u00f3ng t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/sapp.edu.vn\/bai-viet-cma\/du-phong-bao-cao-tai-chinh\/#Doanh_thu\" title=\"Doanh thu\">Doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/sapp.edu.vn\/bai-viet-cma\/du-phong-bao-cao-tai-chinh\/#Chi_phi\" title=\"Chi ph\u00ed\">Chi ph\u00ed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/sapp.edu.vn\/bai-viet-cma\/du-phong-bao-cao-tai-chinh\/#Phan_tich_du_phong_bao_cao_tai_chinh\" title=\"Ph\u00e2n t\u00edch d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\">Ph\u00e2n t\u00edch d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/sapp.edu.vn\/bai-viet-cma\/du-phong-bao-cao-tai-chinh\/#Ket_luan\" title=\"K\u1ebft lu\u1eadn\">K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"1-du-phong-bao-cao-tai-chinh-la-gi\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Du_phong_bao_cao_tai_chinh_la_gi\"><\/span><strong>D\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh c\u1ee7a <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 200<\/a>, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (H\u0110KD) l\u00e0 m\u1ed9t b\u1ea3n d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, \u0111\u01b0\u1ee3c t\u1ea1o ra \u0111\u1ec3 th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh kinh doanh v\u00e0 ti\u1ebfn \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t th\u1eddi k\u1ef3 c\u1ee5 th\u1ec3.<\/p>\n<p><img decoding=\"async\" style=\"height: 838px; width: 1600px;\" title=\"grucwvj53t3pptldcailjafbprqd_du-phong-bao-cao-tai-chinh-1\" src=\"https:\/\/sapp.edu.vn\/wp-content\/uploads\/2024\/06\/grucwvj53t3pptldcailjafbprqd_du-phong-bao-cao-tai-chinh-1.webp\" alt=\"D\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>D\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc c\u00e2n \u0111\u1ed1i gi\u1eefa c\u00e1c th\u00e0nh ph\u1ea7n sau:<\/strong><\/p>\n<blockquote>\n<ul>\n<li style=\"text-align: justify;\">Doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi chi ph\u00ed m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/li>\n<li style=\"text-align: justify;\">K\u1ebft qu\u1ea3 kinh doanh, theo c\u00f4ng th\u1ee9c: T\u1ed5ng doanh thu thu\u1ea7n = T\u1ed5ng chi ph\u00ed + T\u1ed5ng l\u1ee3i nhu\u1eadn<\/li>\n<\/ul>\n<\/blockquote>\n<p style=\"text-align: justify;\"><em>C\u1ee5 th\u1ec3:<\/em><\/p>\n<ul>\n<li style=\"text-align: justify;\"><em>Doanh thu thu\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb m\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n;<\/em><\/li>\n<li style=\"text-align: justify;\"><em>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb bao g\u1ed3m t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a, h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i, c\u0169ng nh\u01b0 c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/em><\/li>\n<\/ul>\n<h2 id=\"2-loi-ich-khi-su-dung-du-phong-bao-cao-tai-chinh\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_du_phong_bao_cao_tai_chinh\"><\/span><strong>L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<blockquote>\n<p style=\"text-align: justify;\">B\u1ea3ng d\u1ef1 ph\u00f3ng ch\u1ee9a th\u00f4ng tin quan tr\u1ecdng \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p <strong>hi\u1ec3u r\u00f5 <\/strong>t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng c\u00f3 th\u1ec3 ghi nh\u1eadn l\u00e3i ho\u1eb7c l\u1ed7 trong kinh doanh v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ed9 tr\u00ecnh th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch.<\/p>\n<\/blockquote>\n<p><img decoding=\"async\" style=\"height: 838px; width: 1600px;\" title=\"5ekgws320nccyl48ruzbsao7cc5g_du-phong-bao-cao-tai-chinh-2\" src=\"https:\/\/sapp.edu.vn\/wp-content\/uploads\/2024\/06\/5ekgws320nccyl48ruzbsao7cc5g_du-phong-bao-cao-tai-chinh-2.webp\" alt=\"L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" \/><\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, b\u1ea3ng d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng cho ph\u00e9p doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn v\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a l\u1ee3i nhu\u1eadn trong doanh nghi\u1ec7p. T\u1eeb nh\u1eefng th\u00f4ng tin n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u00e0 k\u1ecbp th\u1eddi \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh trong t\u01b0\u01a1ng lai.<\/p>\n<blockquote><p><em><strong>Xem th\u00eam: <a href=\"http:\/\/sapp.edu.vn\/du-bao-tai-chinh-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 b\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p Hi\u1ec7u Qu\u1ea3<\/a><\/strong><\/em><\/p><\/blockquote>\n<h2 id=\"3-thiet-lap-cac-chi-tieu-trong-du-phong-tai-chinh\"><span class=\"ez-toc-section\" id=\"Thiet_lap_cac_chi_tieu_trong_du_phong_tai_chinh\"><\/span><strong>Thi\u1ebft l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong d\u1ef1 ph\u00f3ng t\u00e0i ch\u00ednh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" style=\"height: 838px; width: 1600px;\" title=\"moew7rw15rrfeldnaxbldcjyqv6j_du-phong-bao-cao-tai-chinh-3\" src=\"https:\/\/sapp.edu.vn\/wp-content\/uploads\/2024\/06\/moew7rw15rrfeldnaxbldcjyqv6j_du-phong-bao-cao-tai-chinh-3.webp\" alt=\"Thi\u1ebft l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong d\u1ef1 ph\u00f3ng t\u00e0i ch\u00ednh\" \/><\/p>\n<h3 id=\"3-1-doanh-thu\"><span class=\"ez-toc-section\" id=\"Doanh_thu\"><\/span><strong>Doanh thu<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 nh\u1ea5t, doanh thu t\u1eeb b\u00e1n h\u00e0ng: <\/strong>\u0110\u00e2y l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 trong k\u1ef3 b\u00e1o c\u00e1o. N\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong s\u1ed5 c\u00e1i v\u1edbi t\u00e0i kho\u1ea3n n\u1ee3 l\u00e0 TK 511 v\u00e0 c\u00f3 n\u1ed9i dung &#8220;Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5&#8221;. Ngo\u00e0i ra, doanh thu n\u1ed9i b\u1ed9 (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n c\u00f3 l\u00e0 TK 512.<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 hai, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu: <\/strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y bao g\u1ed3m c\u00e1c gi\u1ea3m tr\u1eeb \u0111\u01b0\u1ee3c ghi nh\u1eadn trong s\u1ed5 c\u00e1i ho\u1eb7c nh\u1eadt k\u00fd s\u1ed5 c\u00e1i trong n\u0103m b\u00e1o c\u00e1o. Ch\u00fang \u0111\u01b0\u1ee3c ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n 511 v\u1edbi ch\u1ec9 ti\u00eau &#8220;Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5&#8221;, v\u00e0 \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n 521 v\u00e0 333 v\u1edbi n\u1ed9i dung l\u1ea7n l\u01b0\u1ee3t l\u00e0 &#8220;C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu&#8221; v\u00e0 &#8220;Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc&#8221; (bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n con nh\u01b0 TK3331, 3332, 3333).<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 ba, doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh:<\/strong> \u0110\u00e2y l\u00e0 doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n 515. \u0110\u1ed3ng th\u1eddi, doanh thu n\u00e0y \u0111\u01b0\u1ee3c ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n 911 v\u1edbi ch\u1ec9 ti\u00eau &#8220;Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh&#8221;.<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 t\u01b0, thu nh\u1eadp kh\u00e1c: <\/strong>Thu nh\u1eadp kh\u00e1c \u0111\u01b0\u1ee3c ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n 711 v\u1edbi ch\u1ec9 ti\u00eau &#8220;Thu nh\u1eadp kh\u00e1c&#8221;. \u0110\u1ed3ng th\u1eddi, n\u00f3 \u0111\u01b0\u1ee3c ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n 911 trong k\u1ef3 b\u00e1o c\u00e1o tr\u00ean s\u1ed5 c\u00e1i ho\u1eb7c nh\u1eadt k\u00fd s\u1ed5 c\u00e1i.<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 n\u0103m, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: <\/strong>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5. Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n 632 v\u00e0 ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n 911 v\u1edbi ch\u1ec9 ti\u00eau &#8220;Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n&#8221;.<\/li>\n<\/ul>\n<h3 id=\"3-2-chi-phi\"><span class=\"ez-toc-section\" id=\"Chi_phi\"><\/span><strong>Chi ph\u00ed<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 nh\u1ea5t, chi ph\u00ed t\u00e0i ch\u00ednh: <\/strong>\u0110\u00e2y l\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng <a href=\"https:\/\/sapp.edu.vn\/tai-chinh-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/a>. Chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n 635 v\u00e0 ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n 911 v\u1edbi ch\u1ec9 ti\u00eau &#8220;Chi ph\u00ed t\u00e0i ch\u00ednh&#8221;.<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 hai, chi ph\u00ed l\u00e3i vay:<\/strong> Chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n 635 v\u1edbi ch\u1ec9 ti\u00eau &#8220;Chi ph\u00ed t\u00e0i ch\u00ednh&#8221;.<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 ba, chi ph\u00ed b\u00e1n h\u00e0ng:<\/strong> \u0110\u00e2y l\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 v\u00e0 ti\u1ebfp th\u1ecb s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5. Chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n 641 v\u00e0 ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n 911 v\u1edbi ch\u1ec9 ti\u00eau &#8220;Chi ph\u00ed b\u00e1n h\u00e0ng&#8221;.<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 t\u01b0, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/strong> Chi ph\u00ed n\u00e0y li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh t\u1ed5 ch\u1ee9c. N\u00f3 \u0111\u01b0\u1ee3c ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n 642 v\u00e0 ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n 911 v\u1edbi ch\u1ec9 ti\u00eau &#8220;Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p&#8221;.<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 n\u0103m, chi ph\u00ed kh\u00e1c: <\/strong>\u0110\u00e2y l\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u00fang \u0111\u01b0\u1ee3c ghi nh\u1eadn trong s\u1ed5 c\u00e1i ho\u1eb7c nh\u1eadt k\u00fd s\u1ed5 c\u00e1i v\u00e0 \u0111\u01b0\u1ee3c ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n 811. \u0110\u1ed3ng th\u1eddi, ch\u00fang \u0111\u01b0\u1ee3c ghi \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n n\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 911 v\u1edbi ch\u1ec9 ti\u00eau &#8220;Chi ph\u00ed kh\u00e1c&#8221;.<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 s\u00e1u, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh:<\/strong> Chi ph\u00ed n\u00e0y d\u1ef1a tr\u00ean t\u1ed5ng s\u1ed1 ph\u00e1t sinh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o. N\u00f3 \u0111\u01b0\u1ee3c ghi c\u00f3 trong t\u00e0i kho\u1ea3n 821 v\u00e0 \u0111\u1ed1i \u1ee9ng \u0111\u01b0\u1ee3c ghi n\u1ee3 trong t\u00e0i kho\u1ea3n 911 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n 821.<\/li>\n<\/ul>\n<h2 id=\"4-phan-tich-du-phong-bao-cao-tai-chinh\"><span class=\"ez-toc-section\" id=\"Phan_tich_du_phong_bao_cao_tai_chinh\"><\/span><strong>Ph\u00e2n t\u00edch d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f2i h\u1ecfi ph\u00e2n t\u00edch m\u1ed9t lo\u1ea1t c\u00e1c y\u1ebfu t\u1ed1 quan tr\u1ecdng:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 nh\u1ea5t, ph\u00e2n t\u00edch xu h\u01b0\u1edbng qu\u00e1 kh\u1ee9: <\/strong>\u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c xem x\u00e9t hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong nh\u1eefng n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 hi\u1ec3u r\u00f5 c\u00e1c xu h\u01b0\u1edbng, bi\u1ebfn \u0111\u1ed9ng v\u00e0 \u0111i\u1ec3m m\u1ea1nh, \u0111i\u1ec3m y\u1ebfu c\u1ee7a n\u00f3.<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 hai, m\u1ee9c \u0111\u1ed9 k\u1ef3 v\u1ecdng v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf v\u0129 m\u00f4: <\/strong>Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf v\u0129 m\u00f4 nh\u01b0 t\u1ef7 l\u1ec7 t\u0103ng tr\u01b0\u1edfng GDP, l\u00e3i su\u1ea5t, t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 k\u1ef3 v\u1ecdng cho t\u01b0\u01a1ng lai.<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 ba, b\u1ed1i c\u1ea3nh c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng: <\/strong>Ph\u00e2n t\u00edch th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 hi\u1ec3u c\u1ea1nh tranh v\u00e0 t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m xem x\u00e9t chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a \u0111\u1ed1i th\u1ee7, s\u1ef1 thay \u0111\u1ed5i trong h\u00e0nh vi c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 s\u1ef1 thay \u0111\u1ed5i trong m\u00f4i tr\u01b0\u1eddng kinh doanh n\u00f3i chung.<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1ee9 t\u01b0, c\u00e1c chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd: <\/strong>X\u00e1c \u0111\u1ecbnh c\u00e1c chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd c\u1ee5 th\u1ec3 m\u00e0 doanh nghi\u1ec7p s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 d\u1ef1 ki\u1ebfn. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 qu\u1ea3n l\u00fd doanh thu, gi\u00e1 v\u1ed1n, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed kh\u1ea5u hao, chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed thu\u1ebf.<\/li>\n<\/ul>\n<p><img decoding=\"async\" style=\"height: 838px; width: 1600px;\" title=\"uqqpmyja0rb242fpg5eh77nh36wo_du-phong-bao-cao-tai-chinh-4\" src=\"https:\/\/sapp.edu.vn\/wp-content\/uploads\/2024\/06\/uqqpmyja0rb242fpg5eh77nh36wo_du-phong-bao-cao-tai-chinh-4.webp\" alt=\"Ph\u00e2n t\u00edch d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" \/><\/p>\n<p><strong>C\u1ee5 th\u1ec3, c\u00e1ch d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 c\u00e1c b\u01b0\u1edbc sau:<\/strong><\/p>\n<blockquote>\n<ul>\n<li style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 1: <\/strong>X\u00e1c \u0111\u1ecbnh d\u1ef1 b\u00e1o doanh thu d\u1ef1 ki\u1ebfn, d\u1ef1a tr\u00ean nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng v\u00e0 xu h\u01b0\u1edbng qu\u00e1 kh\u1ee9.<\/li>\n<li style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 2: <\/strong>X\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 l\u00e3i g\u1ed9p d\u1ef1 ki\u1ebfn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb qu\u00e1 kh\u1ee9 \u0111\u1ec3 l\u00e0m \u0111i\u1ec1u n\u00e0y.<\/li>\n<li style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 3:<\/strong> D\u1ef1 ph\u00f3ng c\u00e1c chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ee9c trung b\u00ecnh t\u1eeb qu\u00e1 kh\u1ee9 \u0111\u1ec3 \u0111\u01b0a ra \u01b0\u1edbc t\u00ednh.<\/li>\n<li style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 4: <\/strong>X\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u1ea5u hao d\u1ef1a tr\u00ean d\u1eef li\u1ec7u t\u1eeb c\u00e1c giai \u0111o\u1ea1n tr\u01b0\u1edbc, v\u1edbi vi\u1ec7c t\u00ednh t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00e0i s\u1ea3n kh\u1ea5u hao \u0111\u1ea7u k\u1ef3.<\/li>\n<li style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 5: <\/strong>\u0110\u00e1nh gi\u00e1 c\u00e1c chi ph\u00ed l\u00e3i vay b\u1eb1ng c\u00e1ch t\u00ednh t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m n\u1ee3 ph\u1ea3i tr\u1ea3.<\/li>\n<li style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 6: <\/strong>Cu\u1ed1i c\u00f9ng, x\u00e1c \u0111\u1ecbnh c\u00e1c chi ph\u00ed thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n<\/blockquote>\n<p style=\"text-align: justify;\">Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o <strong><a href=\"https:\/\/sapp.edu.vn\/bai-viet-cma\/chung-chi-cma-la-gi\/\" target=\"_blank\" rel=\"noopener\">CMA Hoa K\u1ef3<\/a><\/strong>\u00a0\u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1edfi n\u00f3 cung c\u1ea5p cho h\u1ecdc vi\u00ean ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft \u0111\u1ec3 hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c kh\u00eda c\u1ea1nh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. CMA t\u1eadp trung v\u00e0o vi\u1ec7c ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, d\u1ef1 b\u00e1o t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c d\u1ef1a tr\u00ean th\u00f4ng tin t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Kh\u00f3a h\u1ecdc n\u00e0y gi\u00fap h\u1ecdc vi\u00ean n\u1eafm v\u1eefng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, th\u1ef1c hi\u1ec7n d\u1ef1 b\u00e1o kinh doanh v\u00e0 hi\u1ec3u r\u00f5 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ngo\u00e0i ra, CMA cung c\u1ea5p ki\u1ebfn th\u1ee9c v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed, qu\u1ea3n l\u00fd r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh.<\/p>\n<h2 id=\"ket-luan\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><strong>K\u1ebft lu\u1eadn<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Hy v\u1ecdng r\u1eb1ng doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng th\u00f4ng tin v\u00e0 ki\u1ebfn th\u1ee9c v\u1ec1 d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ho\u00e0n thi\u1ec7n v\u00e0 thi\u1ebft l\u1eadp m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Nh\u1edd \u0111\u00f3, nh\u00e0 qu\u1ea3n l\u00fd s\u1ebd n\u1eafm r\u00f5 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 c\u01a1 h\u1ed9i n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh, \u0111\u00f3ng g\u00f3p v\u00e0o vi\u1ec7c ph\u00e1t tri\u1ec3n v\u00e0 th\u00e0nh c\u00f4ng c\u1ee7a doanh nghi\u1ec7p trong m\u00f4i tr\u01b0\u1eddng kinh doanh ng\u00e0y c\u00e0ng c\u1ea1nh tranh v\u00e0 bi\u1ebfn \u0111\u1ed5i.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>D\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. H\u00e3y c\u00f9ng SAPP Academy kh\u00e1m ph\u00e1 s\u00e2u h\u01a1n v\u1ec1 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c d\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong vi\u1ec7c ph\u00e1t tri\u1ec3n kinh doanh! D\u1ef1 ph\u00f3ng b\u00e1o c\u00e1o t\u00e0i&#8230;<\/p>\n","protected":false},"author":1,"featured_media":18664,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-18663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-cma"],"acf":[],"_links":{"self":[{"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/posts\/18663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/comments?post=18663"}],"version-history":[{"count":0,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/posts\/18663\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/media\/18664"}],"wp:attachment":[{"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/media?parent=18663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/categories?post=18663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/tags?post=18663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}