{"id":5107,"date":"2024-08-27T13:25:03","date_gmt":"2024-08-27T13:25:03","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5107"},"modified":"2024-08-27T14:32:49","modified_gmt":"2024-08-27T14:32:49","slug":"bao-cao-tai-chinh-la-gi-doanh-nghiep-nao-can-thuc-hien-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/bao-cao-tai-chinh-la-gi-doanh-nghiep-nao-can-thuc-hien-bao-cao-tai-chinh\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? Doanh nghi\u1ec7p n\u00e0o c\u1ea7n th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m\u00a0<\/strong>l\u00e0 m\u1ed9t trong nh\u1eefng ph\u1ea7n b\u1eaft bu\u1ed9c quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, kinh doanh c\u1ee7a doanh nghi\u1ec7p. M\u1ed7i n\u0103m, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1ea3n\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/strong>cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. V\u1eady\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p\u00a0<\/strong>l\u00e0 g\u00ec?\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0c\u00f3 t\u1ea7m quan tr\u1ecdng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p? Doanh nghi\u1ec7p n\u00e0o c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/span><\/p>\n

1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

\"C\u00e1ch<\/p>\n

Theo Lu\u1eadt K\u1ebf To\u00e1n n\u0103m 2015, t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 3 quy \u0111\u1ecbnh r\u1eb1ng:\u00a0\u201cb\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0l\u00e0 h\u1ec7 th\u1ed1ng th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo m\u1eabu bi\u1ec3u quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n\u201d<\/em>.<\/span><\/p>\n

N\u00f3i m\u1ed9t c\u00e1ch d\u1ec5 hi\u1ec3u th\u00ec\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p\u00a0<\/strong>l\u00e0 b\u1ea3n b\u00e1o c\u00e1o t\u1ed5ng qu\u00e1t \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u01b0\u1edbi d\u1ea1ng b\u1ea3ng bi\u1ec3u t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin kinh t\u1ebf c\u1ee7a m\u1ed9t doanh nghi\u1ec7p bao g\u1ed3m: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu); B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (doanh thu, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, chi ph\u00ed kh\u00e1c ph\u00e1t sinh, thu nh\u1eadp kh\u00e1c, t\u00ecnh h\u00ecnh kinh doanh l\u00e3i, l\u1ed7, ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh); B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (lu\u1ed3ng ti\u1ec1n kinh doanh), v\u00e0 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n

2. Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

\"\"<\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p\u00a0<\/strong>\u0111\u00f3ng vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p, c\u01a1 quan ch\u1ee7 qu\u1ea3n, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, nh\u00e0 \u0111\u1ea7u t\u01b0 k\u1ec3 c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m\u00a0<\/strong>cung c\u1ea5p th\u00f4ng tin t\u1ed5ng qu\u00e1t v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c tr\u1ea1ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u1eeb \u0111\u00f3 ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ng\u01b0\u1eddi qu\u1ea3n l\u00fd, ban gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 \u0111\u01b0a ra nhi\u1ec1u ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd, huy \u0111\u1ed9ng v\u1ed1n, d\u00f2ng ti\u1ec1n, vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd h\u01a1n.<\/span><\/p>\n

T\u01b0\u01a1ng t\u1ef1, nh\u1edd c\u00e1c th\u00f4ng tin chi ti\u1ebft trong\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh,\u00a0<\/strong>m\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 ph\u00e2n t\u00edch ti\u1ec1m n\u0103ng kinh doanh, t\u00e0i ch\u00ednh kh\u1ea3 n\u0103ng sinh l\u1eddi, kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro \u0111\u1ec3 c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p ti\u1ebfp theo.<\/span><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng,\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/strong>c\u00f2n gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p hi\u1ec3u \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng hi\u1ec7n t\u1ea1i, kh\u1ea3 n\u0103ng chi tr\u1ea3 l\u01b0\u01a1ng ph\u00e1t tri\u1ec3n trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc v\u1ec1 c\u00f4ng vi\u1ec7c.<\/span><\/p>\n

\u0110\u1eb7c bi\u1ec7t,\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m doanh nghi\u1ec7p\u00a0<\/strong>c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 ph\u01b0\u01a1ng ti\u1ec7n gi\u00fap c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i chi\u1ebfu thanh tra, ki\u1ec3m s\u00e1t, gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd\/x\u1eed l\u00fd \u0111\u00fang \u0111\u1eafn.<\/span><\/p>\n

3. Doanh nghi\u1ec7p n\u00e0o c\u1ea7n th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

\"\"<\/p>\n

C\u00e1c doanh nghi\u1ec7p thu\u1ed9c h\u1ec7 th\u1ed1ng doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty h\u1ee3p danh, c\u00f9ng c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf kh\u00e1c \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 h\u1ec7 th\u1ed1ng\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/strong>.<\/span><\/p>\n

Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c n\u1eafm gi\u1eef c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 chi ph\u1ed1i ph\u1ea3i l\u1eadp th\u00eam c\u00e1c\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p\u00a0<\/strong>gi\u1eefa n\u0103m \u1edf d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00f3m l\u01b0\u1ee3c. C\u00f2n c\u00e1c doanh nghi\u1ec7p c\u00f2n l\u1ea1i c\u0169ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch l\u1eadp c\u00e1c\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0gi\u1eefa n\u0103m nh\u01b0ng kh\u00f4ng b\u1eaft bu\u1ed9c.<\/span><\/p>\n

 <\/p>\n

4. Th\u1eddi gian th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

\"\"<\/p>\n

T\u00f9y v\u00e0o h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd, doanh nghi\u1ec7p s\u1ebd c\u00f3 th\u1eddi gian th\u1ef1c hi\u1ec7n v\u00e0 n\u1ed9p c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c nhau. C\u1ee5 th\u1ec3<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc:<\/strong><\/span><\/h3>\n

Th\u1eddi gian n\u1ed9p\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/strong>qu\u00fd:<\/span><\/h4>\n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n qu\u00fd theo quy \u0111\u1ecbnh<\/span><\/p>\n

C\u00e1c c\u00f4ng ty m\u1eb9 t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ph\u1ea3i n\u1ed9p\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/strong>qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n qu\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p tr\u1ef1c thu\u1ed9c t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc s\u1ebd n\u1ed9p\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/strong>qu\u00fd cho c\u00f4ng ty m\u1eb9 theo th\u1eddi gian m\u00e0 c\u00f4ng ty m\u1eb9 quy \u0111\u1ecbnh.<\/span><\/p>\n

 <\/p>\n

Th\u1eddi gian n\u1ed9p\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m:<\/strong><\/span><\/h4>\n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ph\u1ea3i n\u1ed9p\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m\u00a0<\/strong>ch\u1eadm nh\u1ea5t 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

C\u00e1c c\u00f4ng ty m\u1eb9, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc c\u00f3 h\u1ea1n n\u1ed9p\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m\u00a0<\/strong>l\u00e0 90 ng\u00e0y.<\/span><\/p>\n

C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c c\u00f4ng ty m\u1eb9 s\u1ebd n\u1ed9p theo th\u1eddi gian m\u00e0 c\u00f4ng ty m\u1eb9 quy \u0111\u1ecbnh.<\/span><\/p>\n

 <\/p>\n

Doanh nghi\u1ec7p kh\u00e1c:<\/strong><\/span><\/h3>\n

Doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty h\u1ee3p danh ph\u1ea3i n\u1ed9p\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m\u00a0<\/strong>c\u1ee7a doanh nghi\u1ec7p ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y.<\/span><\/p>\n

C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c th\u1eddi gian n\u1ed9p\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m\u00a0<\/strong>t\u00f9y thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh c\u1ee7a c\u1ea5p tr\u00ean.<\/span><\/p>\n

5. Quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

\"\"<\/p>\n

\u0110\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng quy tr\u00ecnh sau:<\/span><\/p>\n

B\u01b0\u1edbc 1: Ti\u1ebfn h\u00e0nh s\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan.<\/span><\/p>\n

B\u01b0\u1edbc 2: Ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh nh\u01b0: phi\u1ebfu xu\u1ea5t kho, phi\u1ebfu thu, phi\u1ebfu chi, b\u00e1o n\u1ee3\u2026<\/span><\/p>\n

B\u01b0\u1edbc 3: Ph\u00e2n lo\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo th\u00e1ng\/qu\u00fd nh\u01b0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, chi ph\u00ed kh\u1ea5u hao,…<\/span><\/p>\n

B\u01b0\u1edbc 4: Ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t, t\u1ed5ng h\u1ee3p nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo t\u1eebng nh\u00f3m t\u00e0i kho\u1ea3n bao g\u1ed3m: Nh\u00f3m h\u00e0ng t\u1ed3n kho; Nh\u00f3m c\u00f4ng n\u1ee3 ph\u1ea3i thu\/tr\u1ea3; C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0; C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc; T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; Doanh thu; Gi\u00e1 v\u1ed1n ; Chi ph\u00ed qu\u1ea3n l\u00fd.<\/span><\/p>\n

B\u01b0\u1edbc 5: Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebft chuy\u1ec3n doanh thu chi ph\u00ed, k\u1ebft chuy\u1ec3n l\u1ed7 l\u00e3i.<\/span><\/p>\n

B\u01b0\u1edbc 6: L\u1eadp\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0theo ph\u1ea7n m\u1ec1m m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng.<\/span><\/p>\n

B\u01b0\u1edbc 7: N\u1ed9p\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/strong>\u00a0cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p\u00a0<\/strong>m\u00e0 ch\u00fang t\u00f4i \u0111\u00e3 t\u1ed5ng h\u1ee3p. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin m\u00e0 ch\u00fang t\u00f4i cung c\u1ea5p s\u1ebd gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u th\u00eam v\u1ec1\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/strong>\u00a0c\u0169ng nh\u01b0 c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 s\u01a1 l\u01b0\u1ee3c v\u1ec1 m\u1ed9t doanh nghi\u1ec7p th\u00f4ng qua k\u1ebft qu\u1ea3\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0c\u1ee7a h\u1ecd.<\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n ch\u01b0a bi\u1ebft c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec c\u00f3 th\u1ec3 thu\u00ea c\u00f4ng ty k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n h\u1ed7 tr\u1ee3<\/span><\/p>\n

B\u1ea1n ch\u1ec9 c\u1ea7n g\u1ecdi v\u00e0 s\u1ed1 hotline:\u00a00928.81.2288<\/strong>\u00a0ho\u1eb7c\u00a00966.670.699<\/strong><\/span><\/p>\n

================================<\/span><\/p>\n

D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n MVA B\u1eafc Giang<\/strong><\/span><\/a><\/p>\n

\"\ud83c\udfe4\"<\/span>\u0110\u1ecba ch\u1ec9: S\u1ed1 02, \u0110\u01b0\u1eddng Nh\u1eadt \u0110\u1ee9c, TP. B\u1eafc Giang.<\/span><\/div>\n
\"\ud83d\udcf2\"<\/span>\u0110i\u1ec7n tho\u1ea1i: 0928.81.2288 ho\u1eb7c 0966.670.699<\/span><\/div>\n
\"\ud83d\udce7\"<\/span>Email: mva.bacgiang@gmail.com<\/span><\/div>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m\u00a0l\u00e0 m\u1ed9t trong nh\u1eefng ph\u1ea7n b\u1eaft bu\u1ed9c quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, kinh doanh c\u1ee7a doanh..<\/p>\n","protected":false},"author":1,"featured_media":5110,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"yoast_head":"\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? 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