– H\u1ee3p t\u00e1c x\u00e3 trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p v\u00e0 ngh\u1ec1 mu\u1ed1i \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n\n\n\n
+ C\u00e1c s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n ng\u1eafn h\u1ea1n t\u1eeb chi ti\u1ebft TK 121- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n v\u00e0 c\u00e1c s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n d\u00e0i h\u1ea1n t\u1eeb chi ti\u1ebft TK 2218- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 1211- Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n. C\u00e1c s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n kh\u00e1c t\u1eeb chi ti\u1ebft TK 121- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n v\u00e0 c\u00e1c s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n kh\u00e1c t\u1eeb chi ti\u1ebft TK 2212- V\u1ed1n g\u00f3p li\u00ean doanh, TK 2213- \u0110\u1ea7u t\u01b0 v\u00e0o trong c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 chi ti\u1ebft TK 2218- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 1218- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 g\u1ed1c cho vay t\u1eeb c\u00e1c chi ti\u1ebft c\u1ee7a TK 122- Cho x\u00e3 vi\u00ean vay (TK 1221, TK 1222, TK 1223) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 13211- Ph\u1ea3i thu v\u1ec1 g\u1ed1c cho vay. S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 l\u00e3i cho vay t\u1eeb TK 1318 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 13212- Ph\u1ea3i thu v\u1ec1 l\u00e3i cho vay;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1eeb TK 1311- Ph\u1ea3i thu c\u1ee7a x\u00e3 vi\u00ean, TK 1312- Ph\u1ea3i thu c\u1ee7a nh\u1eefng kh\u00e1ch h\u00e0ng ngo\u00e0i h\u1ee3p t\u00e1c x\u00e3 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 chi ti\u1ebft TK 1318- Ph\u1ea3i thu kh\u00e1c (tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 l\u00e3i cho vay c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 138- Ph\u1ea3i thu kh\u00e1c.<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 TK 142- Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n v\u00e0 s\u1ed1 d\u01b0 TK 242- Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 2421 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u00e1c TK chi ti\u1ebft c\u1ee7a TK 241- X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (TK 2411, TK 2412, TK 2413) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 2422- XDCB d\u1edf dang;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 TK 153- C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 152- V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5. S\u1ed1 d\u01b0 c\u00e1c TK chi ti\u1ebft c\u1ee7a TK 155- S\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (TK 1551, TK 1552) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 156- Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a.<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1eeb c\u00e1c TK chi ti\u1ebft c\u1ee7a TK 159 \u2013 C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng (TK 1592, TK 1593) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 229- D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u00e1c TK chi ti\u1ebft c\u1ee7a TK 311- Vay (TK 3111, TK 3112) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 341- Ph\u1ea3i tr\u1ea3 n\u1ee3 vay;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 TK 322- Ti\u1ec1n g\u1eedi c\u1ee7a x\u00e3 vi\u00ean s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 33211- Ph\u1ea3i tr\u1ea3 v\u1ec1 g\u1ed1c vay; s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 t\u1eeb TK 3388- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 33212- Ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u00e1c TK 33311- Thu\u1ebf GTGT \u0111\u1ea7u ra, TK 33312- Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u00e1c TK 3332- Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, TK 3333- Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u, TK 3335-v\u1ec1 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, TK 3336- Thu\u1ebf t\u00e0i nguy\u00ean, TK 3337- Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, TK 3339- v\u1ec1 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 3338- Thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u00e1c TK 3341- Ph\u1ea3i tr\u1ea3 x\u00e3 vi\u00ean, TK 3348- Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 334- Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u00e1c TK 3383- B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, TK 3384- B\u1ea3o hi\u1ec3m y t\u1ebf, TK 3389- B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (n\u1ebfu nh\u01b0 c\u00f3) tr\u00ean TK 3388 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 335- C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 TK 3386- Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, TK 3388- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (tr\u1eeb nh\u1eefng kho\u1ea3n l\u00e3i ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 v\u00e0 nh\u1eefng kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 338- Ph\u1ea3i tr\u1ea3 kh\u00e1c;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 TK 4111- Ngu\u1ed3n v\u1ed1n g\u00f3p c\u1ee7a x\u00e3 vi\u00ean v\u00e0 s\u1ed1 d\u01b0 TK 4113- v\u1ec1 ngu\u1ed3n v\u1ed1n nh\u1eadn li\u00ean doanh s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 4111- V\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 TK 4112- Ngu\u1ed3n v\u1ed1n t\u00edch l\u0169y c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 TK 4118- v\u1ec1 ngu\u1ed3n v\u1ed1n kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 4118- V\u1ed1n kh\u00e1c;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 TK 4114- Ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 n\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 442- v\u1ec1 ngu\u1ed3n v\u1ed1n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a nh\u00e0 n\u01b0\u1edbc;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u00e1c TK 4181- Qu\u1ef9 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t, kinh doanh, TK 4182- Qu\u1ef9 d\u1ef1 ph\u00f2ng, TK 4188- v\u1ec1 Qu\u1ef9 kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 418- C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 TK 4211- L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc, TK 4212- L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK 421- L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/p>\n\n\n\n
– H\u1ee3p t\u00e1c x\u00e3 phi n\u00f4ng nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 1113- V\u00e0ng, b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd v\u00e0 s\u1ed1 d\u01b0 c\u1ee7a TK 1123- v\u1ec1 V\u00e0ng b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c TK theo d\u00f5i m\u1edbi nh\u01b0 sau: TK 152- V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, TK 156- Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (\u0111\u1ed1i v\u1edbi v\u00e0ng b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho) v\u00e0 TK 1218- v\u1ec1 \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c (\u0111\u1ed1i v\u1edbi v\u00e0ng b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd \u0111\u1ea7u t\u01b0 \u0111\u1ec3 ki\u1ebfm l\u1eddi).<\/p>\n\n\n\n
+ C\u00e1c s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n ng\u1eafn h\u1ea1n t\u1eeb chi ti\u1ebft TK 121- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n v\u00e0 c\u00e1c s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n d\u00e0i h\u1ea1n t\u1eeb chi ti\u1ebft TK 2218- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 1211 \u2013 Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n. Nh\u1eefng s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n kh\u00e1c t\u1eeb chi ti\u1ebft TK 121- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n v\u00e0 nh\u1eefng s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n kh\u00e1c \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 2212- v\u1ed1n g\u00f3p li\u00ean doanh, TK 2213- \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 chi ti\u1ebft v\u1ec1 TK 2218- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 1218- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 1381- T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd; c\u00e1c kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 1388- Ph\u1ea3i thu kh\u00e1c v\u00e0 s\u1ed1 d\u01b0 c\u1ee7a TK 244- v\u1ec1 K\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c d\u00e0i h\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 138- Ph\u1ea3i thu kh\u00e1c;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 142- Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n, s\u1ed1 d\u01b0 c\u1ee7a TK 242- v\u1ec1 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 2421- Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 241- v\u1ec1 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 2422- XDCB d\u1edf dang;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 153- C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 152- v\u1ec1 V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5. S\u1ed1 d\u01b0 c\u1ee7a th\u00e0nh ph\u1ea9m \u0111ang ph\u1ea3n \u00e1nh \u1edf tr\u00ean TK 155- Th\u00e0nh ph\u1ea9m s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 156- Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a.<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111ang ph\u1ea3n \u00e1nh \u1edf tr\u00ean c\u00e1c TK chi ti\u1ebft c\u1ee7a TK 159- C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng (TK 1591, TK 1592, TK 1593), s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n tr\u00ean TK 229 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 229- D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a c\u00e1c TK 311- Vay ng\u1eafn h\u1ea1n, TK 315- N\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3, TK 3411- v\u1ec1 Vay d\u00e0i h\u1ea1n v\u00e0 TK 3412- N\u1ee3 d\u00e0i h\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 341- Ph\u1ea3i tr\u1ea3 n\u1ee3 vay;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a c\u00e1c TK 33311- Thu\u1ebf GTGT \u0111\u1ea7u ra, TK 33312- v\u1ec1 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a c\u00e1c TK 3332- Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, TK 3333- v\u1ec1 Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u, TK 3335- Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, TK 3336- Thu\u1ebf t\u00e0i nguy\u00ean, TK 3337- v\u1ec1 Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, TK 3339- Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 nh\u1eefng kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 3338- Thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 335- Chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0 s\u1ed1 d\u01b0 c\u1ee7a TK 352- v\u1ec1 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 338- Ph\u1ea3i tr\u1ea3 kh\u00e1c;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 3381- T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft, s\u1ed1 d\u01b0 c\u1ee7a TK 3387- v\u1ec1 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0 s\u1ed1 d\u01b0 c\u1ee7a TK 3388- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (tr\u1eeb nh\u1eefng kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 338- Ph\u1ea3i tr\u1ea3 kh\u00e1c;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a c\u00e1c TK 3382- Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, TK 3383- B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, TK 3384- v\u1ec1 B\u1ea3o hi\u1ec3m y t\u1ebf, TK 3389- B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 s\u1ed1 d\u01b0 c\u1ee7a nh\u1eefng kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean TK 3388- v\u1ec1 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c v\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 335- C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 3386- Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ng\u1eafn h\u1ea1n v\u00e0 s\u1ed1 d\u01b0 c\u1ee7a TK 3414- v\u1ec1 Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c d\u00e0i h\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 338- Ph\u1ea3i tr\u1ea3 kh\u00e1c;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 351- Qu\u1ef9 d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m (n\u1ebfu c\u00f3) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 418- C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 3353- Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 3532- Qu\u1ef9 ph\u00fac l\u1ee3i; s\u1ed1 d\u01b0 c\u1ee7a TK 3534- v\u1ec1 Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 3531- Qu\u1ef9 khen th\u01b0\u1edfng.<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 356- Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 338- Ph\u1ea3i tr\u1ea3 kh\u00e1c;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 4111- V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 4111- V\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean;<\/p>\n\n\n\n
+ S\u1ed1 d\u01b0 c\u1ee7a TK 4211- L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc, TK 4212- L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i;<\/p>\n\n\n\n
\u00a0\u00a0 + S\u1ed1 d\u01b0 c\u1ee7a c\u00e1c TK kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 c\u1ee7a H\u1ee3p t\u00e1c x\u00e3 phi n\u00f4ng nghi\u1ec7p n\u1ebfu c\u00f3 s\u1ebd \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng nguy\u00ean t\u1eafc chuy\u1ec3n s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n\n\n\n
Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 n\u1ed9i dung b\u00e0i vi\u1ebft c\u1ee7a\u00a0 v\u1ec1 : Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 . M\u1ecdi th\u1eafc m\u1eafc v\u1ec1 k\u1ebf to\u00e1n h\u1ee3p t\u00e1c x\u00e3 hay ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ee7a C\u00f4ng ty, m\u1eddi qu\u00fd kh\u00e1ch h\u00e0ng vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi Lotus qua s\u1ed1 hotline:\u00a0098.922.8108 \u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi. Xin c\u1ea3m \u01a1n qu\u00fd b\u1ea1n \u0111\u1ecdc \u0111\u00e3 quan t\u00e2m theo d\u00f5i!<\/em><\/p>\n","protected":false},"excerpt":{"rendered":" – H\u1ee3p t\u00e1c x\u00e3 trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p v\u00e0 ngh\u1ec1 mu\u1ed1i \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0 sau: + C\u00e1c s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n ng\u1eafn h\u1ea1n t\u1eeb chi ti\u1ebft TK 121- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n v\u00e0 c\u00e1c s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n d\u00e0i … <\/p>\n","protected":false},"author":156,"featured_media":1903,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[170,7],"tags":[],"class_list":["post-1902","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hoi-dap","category-ke-toan-hop-tac-xa","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1902","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/156"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1902"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1902\/revisions"}],"predecessor-version":[{"id":1904,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1902\/revisions\/1904"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1903"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}