{"id":5156,"date":"2024-09-20T13:33:47","date_gmt":"2024-09-20T13:33:47","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5156"},"modified":"2024-09-20T13:33:47","modified_gmt":"2024-09-20T13:33:47","slug":"huong-dan-hach-toan-chi-phi-tai-tro","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/huong-dan-hach-toan-chi-phi-tai-tro\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/dichvuketoan.net.vn\/vi\/wp-json\/wp\/v2\/posts\/5156\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">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><p><span style=\"font-size: 115%;\"><strong>H\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3<\/strong>\u00a0l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3. B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a\u00a0<strong>AZTAX<\/strong>\u00a0s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m chi ph\u00ed t\u00e0i tr\u1ee3, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan, c\u0169ng nh\u01b0 quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ti\u1ebft. Th\u00f4ng qua b\u00e0i vi\u1ebft, b\u1ea1n s\u1ebd bi\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, tr\u00e1nh nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><strong><span style=\"font-size: 115%;\">1. Vai tr\u00f2 c\u1ee7a chi ph\u00ed t\u00e0i tr\u1ee3 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/strong><\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-5164\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-3-6.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-3-6.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-3-6-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-3-6-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">Chi ph\u00ed t\u00e0i tr\u1ee3 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u1ea3nh h\u01b0\u1edfng s\u00e2u r\u1ed9ng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.\u00a0<strong>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng vai tr\u00f2 ch\u00ednh c\u1ee7a chi ph\u00ed t\u00e0i tr\u1ee3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>H\u1ed7 Tr\u1ee3 Ngu\u1ed3n V\u1ed1n Ho\u1ea1t \u0110\u1ed9ng<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Cung c\u1ea5p v\u1ed1n<\/b>: Chi ph\u00ed t\u00e0i tr\u1ee3, bao g\u1ed3m l\u00e3i su\u1ea5t vay ho\u1eb7c chi ph\u00ed ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, gi\u00fap doanh nghi\u1ec7p c\u00f3 ngu\u1ed3n v\u1ed1n c\u1ea7n thi\u1ebft \u0111\u1ec3 duy tr\u00ec v\u00e0 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110i\u1ec1u n\u00e0y r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t, v\u00e0 c\u1ea3i thi\u1ec7n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Qu\u1ea3n L\u00fd R\u1ee7i Ro T\u00e0i Ch\u00ednh<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Gi\u1ea3m thi\u1ec3u r\u1ee7i ro<\/b>: Vi\u1ec7c ph\u00e2n t\u00edch v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed t\u00e0i tr\u1ee3 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c vay m\u01b0\u1ee3n ho\u1eb7c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n ph\u00f9 h\u1ee3p. \u0110i\u1ec1u n\u00e0y gi\u00fap duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3m thi\u1ec3u nguy c\u01a1 g\u1eb7p kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>T\u1ed1i \u01afu H\u00f3a Chi Ph\u00ed<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1ed1n<\/b>: Chi ph\u00ed t\u00e0i tr\u1ee3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a \u0111\u1ec3 gi\u1ea3m thi\u1ec3u chi ph\u00ed t\u1ed5ng th\u1ec3 cho doanh nghi\u1ec7p. Vi\u1ec7c l\u1ef1a ch\u1ecdn ngu\u1ed3n t\u00e0i tr\u1ee3 v\u1edbi chi ph\u00ed th\u1ea5p h\u01a1n ho\u1eb7c c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u00e0i tr\u1ee3 \u01b0u \u0111\u00e3i gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 n\u00e2ng cao l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>H\u1ed7 Tr\u1ee3 Chi\u1ebfn L\u01b0\u1ee3c T\u0103ng Tr\u01b0\u1edfng<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>\u0110\u1ea3m b\u1ea3o ngu\u1ed3n l\u1ef1c cho ph\u00e1t tri\u1ec3n<\/b>: C\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i tr\u1ee3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u0103ng tr\u01b0\u1edfng v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng. S\u1ef1 linh ho\u1ea1t trong vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed t\u00e0i tr\u1ee3 cho ph\u00e9p doanh nghi\u1ec7p tri\u1ec3n khai c\u00e1c k\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng v\u00e0 \u0111\u1ed5i m\u1edbi m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>C\u1ea3i Thi\u1ec7n Kh\u1ea3 N\u0103ng C\u1ea1nh Tranh<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>T\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng c\u1ea1nh tranh<\/b>: Vi\u1ec7c qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 chi ph\u00ed t\u00e0i tr\u1ee3 gi\u00fap doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng c\u1ea1nh tranh t\u1ed1t h\u01a1n b\u1eb1ng c\u00e1ch cung c\u1ea5p ngu\u1ed3n v\u1ed1n c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, c\u1ea3i ti\u1ebfn s\u1ea3n ph\u1ea9m, v\u00e0 n\u00e2ng cao d\u1ecbch v\u1ee5 kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>T\u1ea1o \u0110i\u1ec1u Ki\u1ec7n Cho C\u1ea3i C\u00e1ch T\u00e0i Ch\u00ednh<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>\u0110i\u1ec1u ch\u1ec9nh c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh<\/b>: Chi ph\u00ed t\u00e0i tr\u1ee3 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, gi\u00fap \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 v\u1ed1n vay v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, t\u1eeb \u0111\u00f3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho vi\u1ec7c c\u1ea3i c\u00e1ch t\u00e0i ch\u00ednh v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u01a1 c\u1ea5u v\u1ed1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>\u1ea2nh H\u01b0\u1edfng \u0110\u1ebfn \u0110\u00e1nh Gi\u00e1 T\u00edn D\u1ee5ng<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>T\u0103ng c\u01b0\u1eddng uy t\u00edn<\/b>: Qu\u1ea3n l\u00fd chi ph\u00ed t\u00e0i tr\u1ee3 hi\u1ec7u qu\u1ea3 gi\u00fap c\u1ea3i thi\u1ec7n \u0111i\u1ec3m t\u00edn d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n trong vi\u1ec7c thu h\u00fat c\u00e1c ngu\u1ed3n v\u1ed1n kh\u00e1c v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00e0i tr\u1ee3 \u01b0u \u0111\u00e3i t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">Chi ph\u00ed t\u00e0i tr\u1ee3 kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 chi ph\u00ed m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, h\u1ed7 tr\u1ee3 c\u00e1c m\u1ee5c ti\u00eau d\u00e0i h\u1ea1n v\u00e0 ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed t\u00e0i tr\u1ee3 gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh, t\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<h2><strong><span style=\"font-size: 115%;\">2. C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3<\/span><\/strong><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-5165\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-4-4.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-4-4.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-4-4-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-4-4-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<h3><span style=\"font-size: 115%;\">2.1. H\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n m\u1eb7t<\/span><\/h3>\n<p><span style=\"font-size: 115%;\">Khi doanh nghi\u1ec7p t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n m\u1eb7t, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\">N\u1ee3 TK 641, 642, 811 (T\u00f9y v\u00e0o m\u1ee5c \u0111\u00edch t\u00e0i tr\u1ee3): Chi ph\u00ed t\u00e0i tr\u1ee3.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">C\u00f3 TK 111, 112: Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-size: 115%;\"><span id=\"22_Hach_toan_chi_phi_tai_tro_bang_hien_vat\" class=\"ez-toc-section\"><\/span>2.2. H\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt<\/span><\/h3>\n<p><span style=\"font-size: 115%;\">N\u1ebfu doanh nghi\u1ec7p t\u00e0i tr\u1ee3 b\u1eb1ng h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m, k\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\">N\u1ee3 TK 641, 642, 811: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u00e0i tr\u1ee3.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">C\u00f3 TK 152, 153, 156: Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">C\u00f3 TK 3331: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-size: 115%;\"><span id=\"23Hach_toan_chi_phi_tai_tro_bang_dich_vu\" class=\"ez-toc-section\"><\/span>2.3.H\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3 b\u1eb1ng d\u1ecbch v\u1ee5<\/span><\/h3>\n<p><span style=\"font-size: 115%;\">Khi t\u00e0i tr\u1ee3 b\u1eb1ng d\u1ecbch v\u1ee5, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\">N\u1ee3 TK 641, 642, 811: Chi ph\u00ed d\u1ecbch v\u1ee5 t\u00e0i tr\u1ee3.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">C\u00f3 TK 334, 338, 622: Ti\u1ec1n l\u01b0\u01a1ng, chi ph\u00ed d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 115%;\"><span id=\"3_Cac_loai_chi_phi_tai_tro_thuong_gap\" class=\"ez-toc-section\"><\/span><strong>3. C\u00e1c lo\u1ea1i chi ph\u00ed t\u00e0i tr\u1ee3 th\u01b0\u1eddng g\u1eb7p<\/strong><\/span><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-5166\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-6-2.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-6-2.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-6-2-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-6-2-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00e1c lo\u1ea1i chi ph\u00ed t\u00e0i tr\u1ee3 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o ngu\u1ed3n v\u1ed1n v\u00e0 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i chi ph\u00ed t\u00e0i tr\u1ee3 th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Chi Ph\u00ed L\u00e3i Su\u1ea5t Vay<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>L\u00e3i vay ng\u00e2n h\u00e0ng<\/b>: \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh khi vay v\u1ed1n. L\u00e3i su\u1ea5t vay c\u00f3 th\u1ec3 c\u1ed1 \u0111\u1ecbnh ho\u1eb7c thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o \u0111i\u1ec1u ki\u1ec7n th\u1ecfa thu\u1eadn v\u00e0 t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-size: 115%;\"><b>Chi ph\u00ed l\u00e3i vay tr\u00e1i phi\u1ebfu<\/b>: N\u1ebfu doanh nghi\u1ec7p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, chi ph\u00ed l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu s\u1ebd l\u00e0 kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1eed d\u1ee5ng v\u1ed1n t\u1eeb tr\u00e1i phi\u1ebfu.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Chi Ph\u00ed Ph\u00e1t H\u00e0nh C\u1ed5 Phi\u1ebfu<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Chi ph\u00ed ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/b>: Khi doanh nghi\u1ec7p ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n, s\u1ebd ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan nh\u01b0 ph\u00ed m\u00f4i gi\u1edbi, ph\u00ed ph\u00e1p l\u00fd, v\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o. Nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng chi ph\u00ed t\u00e0i tr\u1ee3.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Chi Ph\u00ed Ph\u00e1t H\u00e0nh Tr\u00e1i Phi\u1ebfu<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu<\/b>: T\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u1ed5 phi\u1ebfu, khi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 c\u00e1c kho\u1ea3n ph\u00ed nh\u01b0 ph\u00ed t\u01b0 v\u1ea5n, ph\u00ed ph\u00e1p l\u00fd, v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Chi Ph\u00ed \u0110\u1ea3m B\u1ea3o N\u1ee3<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Ph\u00ed b\u1ea3o l\u00e3nh n\u1ee3<\/b>: Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, ph\u00ed b\u1ea3o l\u00e3nh n\u1ee3 l\u00e0 kho\u1ea3n chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho c\u00e1c t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c thanh to\u00e1n n\u1ee3.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Chi Ph\u00ed Qu\u1ea3n L\u00fd Qu\u1ef9 \u0110\u1ea7u T\u01b0<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Ph\u00ed qu\u1ea3n l\u00fd qu\u1ef9<\/b>: N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng qu\u1ef9 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n, chi ph\u00ed qu\u1ea3n l\u00fd qu\u1ef9 l\u00e0 kho\u1ea3n ti\u1ec1n tr\u1ea3 cho c\u00e1c c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh qu\u1ef9 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Chi Ph\u00ed Chi\u1ebft Kh\u1ea5u \u0110\u1ea7u T\u01b0<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Chi ph\u00ed chi\u1ebft kh\u1ea5u<\/b>: Khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u1ed1i t\u00e1c, c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu chi ph\u00ed chi\u1ebft kh\u1ea5u \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho r\u1ee7i ro ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7c bi\u1ec7t trong th\u1ecfa thu\u1eadn \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Chi Ph\u00ed T\u01b0 V\u1ea5n v\u00e0 Ph\u00e1p L\u00fd<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Ph\u00ed t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd<\/b>: Trong qu\u00e1 tr\u00ecnh thu x\u1ebfp t\u00e0i tr\u1ee3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i chi tr\u1ea3 c\u00e1c kho\u1ea3n ph\u00ed cho c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n v\u00e0 ph\u00e1p l\u00fd \u0111\u1ec3 h\u1ed7 tr\u1ee3 trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch t\u00e0i tr\u1ee3.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Chi Ph\u00ed B\u1ea3o Hi\u1ec3m N\u1ee3<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Ph\u00ed b\u1ea3o hi\u1ec3m n\u1ee3<\/b>: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i chi tr\u1ea3 c\u00e1c kho\u1ea3n ph\u00ed b\u1ea3o hi\u1ec3m n\u1ee3 \u0111\u1ec3 b\u1ea3o v\u1ec7 c\u00e1c kho\u1ea3n vay ho\u1eb7c tr\u00e1i phi\u1ebfu kh\u1ecfi r\u1ee7i ro v\u1ee1 n\u1ee3 ho\u1eb7c c\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">Nh\u1eefng lo\u1ea1i chi ph\u00ed t\u00e0i tr\u1ee3 n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c chi ph\u00ed n\u00e0y gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh, gi\u1ea3m thi\u1ec3u r\u1ee7i ro, v\u00e0 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh cho ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<h2><span style=\"font-size: 115%;\"><span id=\"4_Co_so_phap_ly_cho_hach_toan_chi_phi_tai_tro\" class=\"ez-toc-section\"><\/span><strong>4. C\u01a1 s\u1edf ph\u00e1p l\u00fd cho h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3<\/strong><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5167\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-7-1.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-7-1.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-7-1-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-7-1-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">H\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3 ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ee5 th\u1ec3 nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p ph\u00e1p trong vi\u1ec7c ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o chi ph\u00ed n\u00e0y.\u00a0<strong>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng c\u01a1 s\u1edf ph\u00e1p l\u00fd ch\u00ednh li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Lu\u1eadt K\u1ebf To\u00e1n<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Quy \u0111\u1ecbnh chung<\/b>: Lu\u1eadt K\u1ebf to\u00e1n quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n v\u1ec1 h\u1ea1ch to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m vi\u1ec7c ghi nh\u1eadn chi ph\u00ed t\u00e0i tr\u1ee3. Theo \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u01b0 t\u00ednh h\u1ee3p l\u00fd, t\u00ednh trung th\u1ef1c v\u00e0 t\u00ednh minh b\u1ea1ch trong vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS)<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>VAS 21 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/b>: Chu\u1ea9n m\u1ef1c n\u00e0y quy \u0111\u1ecbnh c\u00e1ch th\u1ee9c ghi nh\u1eadn v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh, bao g\u1ed3m chi ph\u00ed l\u00e3i vay, chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u00e0 chi ph\u00ed t\u00e0i tr\u1ee3 kh\u00e1c. Doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n theo chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang c\u00e1ch v\u00e0 ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Th\u00f4ng t\u01b0 v\u00e0 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn<\/b>: C\u00e1c th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3, bao g\u1ed3m quy \u0111\u1ecbnh v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n v\u00e0 c\u00e1ch th\u1ee9c b\u00e1o c\u00e1o. C\u00e1c th\u00f4ng t\u01b0 n\u00e0y th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c thay \u0111\u1ed5i trong quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 th\u1ef1c ti\u1ec5n k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b>: Quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch th\u1ee9c x\u1eed l\u00fd chi ph\u00ed t\u00e0i tr\u1ee3 trong vi\u1ec7c t\u00ednh to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Chi ph\u00ed t\u00e0i tr\u1ee3 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>C\u00e1c Quy \u0111\u1ecbnh V\u1ec1 B\u00e1o c\u00e1o T\u00e0i Ch\u00ednh<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf (IFRS)<\/b>: N\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf, vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3 c\u0169ng c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a IFRS, \u0111\u1eb7c bi\u1ec7t l\u00e0 IFRS 9 v\u1ec1 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, quy \u0111\u1ecbnh v\u1ec1 ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>H\u01b0\u1edbng d\u1eabn c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Quy \u0111\u1ecbnh ng\u00e2n h\u00e0ng<\/b>: \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay ng\u00e2n h\u00e0ng, ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 c\u00f3 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch th\u1ee9c ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o chi ph\u00ed l\u00e3i vay. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c y\u00eau c\u1ea7u n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng chi ph\u00ed t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang c\u00e1ch.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">C\u00e1c c\u01a1 s\u1edf ph\u00e1p l\u00fd n\u00e0y t\u1ea1o n\u1ec1n t\u1ea3ng cho vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd, gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 duy tr\u00ec s\u1ef1 minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2><span style=\"font-size: 115%;\"><strong>5. Quy tr\u00ecnh k\u1ebf to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3<\/strong><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5168\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-8.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-8.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-8-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-8-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">Quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3 bao g\u1ed3m c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3 nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc ch\u00ednh trong quy tr\u00ecnh n\u00e0y:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>X\u00e1c \u0110\u1ecbnh C\u00e1c Kho\u1ea3n Chi Ph\u00ed T\u00e0i Tr\u1ee3<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Ph\u00e2n lo\u1ea1i chi ph\u00ed<\/b>: X\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i tr\u1ee3 nh\u01b0 l\u00e3i su\u1ea5t vay, ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, ph\u00ed b\u1ea3o l\u00e3nh, v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan kh\u00e1c. \u0110\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Thu Th\u1eadp v\u00e0 Ki\u1ec3m Tra Ch\u1ee9ng T\u1eeb<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>H\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb<\/b>: Thu th\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan nh\u01b0 h\u00f3a \u0111\u01a1n l\u00e3i vay, bi\u00ean lai ph\u00ed ph\u00e1t h\u00e0nh, h\u1ee3p \u0111\u1ed3ng vay, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c. Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u00fang \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Ghi Nh\u1eadn v\u00e0 Ph\u00e2n Lo\u1ea1i Chi Ph\u00ed<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Ghi s\u1ed5 k\u1ebf to\u00e1n<\/b>: Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i tr\u1ee3 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p. S\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u00fang, ch\u1eb3ng h\u1ea1n nh\u01b0 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh, \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y. \u0110\u1ea3m b\u1ea3o c\u00e1c b\u00fat to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li><span style=\"font-size: 115%;\"><b>Ph\u00e2n lo\u1ea1i chi ph\u00ed<\/b>: Ph\u00e2n lo\u1ea1i chi ph\u00ed t\u00e0i tr\u1ee3 v\u00e0o c\u00e1c nh\u00f3m chi ph\u00ed kh\u00e1c nhau (v\u00ed d\u1ee5: chi ph\u00ed l\u00e3i vay, chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu) theo y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>T\u00ednh To\u00e1n v\u00e0 Ghi Nh\u1eadn Chi Ph\u00ed L\u00e3i Su\u1ea5t<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>T\u00ednh to\u00e1n l\u00e3i su\u1ea5t<\/b>: X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n l\u00e3i ph\u1ea3i tr\u1ea3 d\u1ef1a tr\u00ean \u0111i\u1ec1u kho\u1ea3n vay v\u00e0 m\u1ee9c l\u00e3i su\u1ea5t \u0111\u00e3 th\u1ecfa thu\u1eadn. Ghi nh\u1eadn kho\u1ea3n chi ph\u00ed l\u00e3i su\u1ea5t v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li><span style=\"font-size: 115%;\"><b>\u0110i\u1ec1u ch\u1ec9nh l\u00e3i su\u1ea5t<\/b>: N\u1ebfu c\u00f3 thay \u0111\u1ed5i v\u1ec1 l\u00e3i su\u1ea5t trong k\u1ef3 b\u00e1o c\u00e1o, \u0111i\u1ec1u ch\u1ec9nh ghi nh\u1eadn chi ph\u00ed l\u00e3i su\u1ea5t cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>X\u1eed L\u00fd Chi Ph\u00ed Ph\u00e1t H\u00e0nh<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u00e0 c\u1ed5 phi\u1ebfu<\/b>: Ghi nh\u1eadn chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ho\u1eb7c c\u1ed5 phi\u1ebfu v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00e1t h\u00e0nh. Ph\u00e2n b\u1ed5 chi ph\u00ed n\u00e0y theo th\u1eddi gian ho\u1eb7c theo y\u00eau c\u1ea7u k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi l\u1ee3i \u00edch nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n v\u1ed1n huy \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>C\u1eadp Nh\u1eadt B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3<\/b>: C\u1eadp nh\u1eadt c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 (th\u00e1ng, qu\u00fd, n\u0103m) \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i tr\u1ee3. \u0110\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o ch\u00ednh x\u00e1c trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>Theo D\u00f5i v\u00e0 \u0110\u1ed1i Chi\u1ebfu<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>Theo d\u00f5i chi ph\u00ed<\/b>: Theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i tr\u1ee3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh x\u00e1c v\u00e0 kh\u00f4ng c\u00f3 sai s\u00f3t.<\/span><\/li>\n<li><span style=\"font-size: 115%;\"><b>\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<\/b>: \u0110\u1ed1i chi\u1ebfu c\u00e1c s\u1ed1 li\u1ec7u h\u1ea1ch to\u00e1n v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 c\u00e1c b\u00e1o c\u00e1o ng\u00e2n h\u00e0ng \u0111\u1ec3 x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i tr\u1ee3.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><b>L\u01b0u Tr\u1eef v\u00e0 B\u1ea3o Qu\u1ea3n H\u1ed3 S\u01a1<\/b>:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\"><b>L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb<\/b>: L\u01b0u tr\u1eef t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn chi ph\u00ed t\u00e0i tr\u1ee3, bao g\u1ed3m h\u00f3a \u0111\u01a1n, bi\u00ean lai, h\u1ee3p \u0111\u1ed3ng vay v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c. B\u1ea3o qu\u1ea3n h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra v\u00e0 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">Quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 ch\u00ednh x\u00e1c, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u00fang \u0111\u1eafn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c th\u1ef1c hi\u1ec7n quy tr\u00ecnh n\u00e0y m\u1ed9t c\u00e1ch nghi\u00eam ng\u1eb7t gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">================================<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><a href=\"https:\/\/dichvuketoan.net.vn\/\"><strong>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n MVA B\u1eafc Giang<\/strong><\/a><\/span><\/p>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tfa\/1\/16\/1f3e4.png\" alt=\"\ud83c\udfe4\" width=\"16\" height=\"16\" \/><\/span>\u0110\u1ecba ch\u1ec9: S\u1ed1 02, \u0110\u01b0\u1eddng Nh\u1eadt \u0110\u1ee9c, TP. B\u1eafc Giang.<\/span><\/div>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/td8\/1\/16\/1f4f2.png\" alt=\"\ud83d\udcf2\" width=\"16\" height=\"16\" \/><\/span>\u0110i\u1ec7n tho\u1ea1i: 0928.81.2288 ho\u1eb7c 0966.670.699<\/span><\/div>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tbe\/1\/16\/1f4e7.png\" alt=\"\ud83d\udce7\" width=\"16\" height=\"16\" \/><\/span>Email: mva.bacgiang@gmail.com<\/span><\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>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.H\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3\u00a0l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3. &#8230; <a title=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3\" class=\"read-more\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/huong-dan-hach-toan-chi-phi-tai-tro\/\" aria-label=\"Read more about H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":5164,"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":[],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3 - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/huong-dan-hach-toan-chi-phi-tai-tro\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3 - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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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.H\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i tr\u1ee3\u00a0l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3. ... 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