{"id":2599,"date":"2026-03-25T13:04:21","date_gmt":"2026-03-25T06:04:21","guid":{"rendered":"https:\/\/kthtx.vn\/?p=2599"},"modified":"2026-04-08T11:14:10","modified_gmt":"2026-04-08T04:14:10","slug":"mau-bao-cao-tai-chinh-htx-71-2024-tt-btc","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/03\/25\/mau-bao-cao-tai-chinh-htx-71-2024-tt-btc\/","title":{"rendered":"M\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh HTX 71\/2024\/TT-BTC"},"content":{"rendered":"\n<p><strong>PH\u1ee4 L\u1ee4C 4<\/strong><\/p>\n\n\n\n<p><em>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 &nbsp; \/2024\/TT-BTC ng\u00e0y c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n\n\n\n<p><strong>BI\u1ec2U M\u1eaaU B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH, N\u1ed8I DUNG V\u00c0 PH\u01af\u01a0NG PH\u00c1P L\u1eacP,&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>TR\u00ccNH B\u00c0Y B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/p>\n\n\n\n<p><strong>M\u1ee4C I &#8211; BI\u1ec2U M\u1eaaU B\u00c1O C\u00c1O<\/strong><\/p>\n\n\n\n<p>I.&nbsp;<strong>BI\u1ec2U M\u1eaaU B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH N\u0102M C\u1ee6A H\u1ee2P T\u00c1C X\u00c3<\/strong><\/p>\n\n\n\n<p>\u200b<strong>1. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (M\u1eabu s\u1ed1 B01 &#8211; HTX)<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:<\/strong>\u2026\u2026\u2026\u2026\u2026\u2026&#8230;.<\/td><td><strong>M\u1eabu s\u1ed1 B01 &#8211; HTX<\/strong><\/td><\/tr><tr><td><strong>\u0110\u1ecba ch\u1ec9:<\/strong>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/td><td><em>(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 \/2024\/ TT-BTC ng\u00e0y c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u200b\u200b<\/p>\n\n\n\n<p><strong>B\u00c1O C\u00c1O T\u00ccNH H\u00ccNH T\u00c0I CH\u00cdNH<\/strong><\/p>\n\n\n\n<p><em>T\u1ea1i ng\u00e0y &#8230; th\u00e1ng &#8230; n\u0103m &#8230;<\/em><\/p>\n\n\n\n<p><em>&nbsp;\u0110\u01a1n v\u1ecb t\u00ednh:&#8230;&#8230;&#8230;&#8230;.<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;<strong>CH\u1ec8 TI\u00caU<\/strong><\/td><td>&nbsp;<strong>M\u00e3<\/strong><strong>s\u1ed1<\/strong><\/td><td>&nbsp;<strong>Thuy\u1ebft minh<\/strong><\/td><td><strong>S\u1ed1 cu\u1ed1i n\u0103m<\/strong><\/td><td><strong>S\u1ed1<\/strong><strong>\u0111\u1ea7u &nbsp;n\u0103m<\/strong><\/td><\/tr><tr><td>1<\/td><td>2<\/td><td>3<\/td><td>4<\/td><td>5<\/td><\/tr><tr><td><strong>T\u00c0I S\u1ea2N<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>1. Ti\u1ec1n&nbsp;<\/td><td>110<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>2. \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh&nbsp;<\/td><td>120<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>3. C\u00e1c kho\u1ea3n ph\u1ea3i thu&nbsp;<\/td><td>130<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><em>Trong \u0111\u00f3: Ph\u1ea3i thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9<\/em><\/td><td><em>137<\/em><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>4. H\u00e0ng t\u1ed3n kho<\/td><td>140<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>5. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<em>&#8211;<\/em><em>&nbsp;Nguy\u00ean gi\u00e1<\/em><em>&#8211;<\/em><em>&nbsp;Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf (*)<\/em>6. T\u00e0i s\u1ea3n chung kh\u00f4ng chia<em>&#8211; Nguy\u00ean gi\u00e1<\/em><em>&#8211; Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf (*)<\/em><\/td><td>150<em>151<\/em><em>152<\/em>160<em>161<\/em><em>162<\/em><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>7. T\u00e0i s\u1ea3n kh\u00e1c<\/td><td>170<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>8. D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/td><td>180<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>T\u1ed4NG C\u1ed8NG T\u00c0I S\u1ea2N (200=110+120+130 + 140 +150+160 +170+180)<\/strong><\/td><td><strong>200<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>NGU\u1ed2N V\u1ed0N<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>I. N\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><strong>(300 = 310 + 320 + 330 + 340 + 350 + 360 + 370 + 380 )<\/strong><\/td><td><strong>300<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>1. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n&nbsp;2. Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tru\u1edbc<\/td><td>310320<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>3. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/td><td>330<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>4. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td><td>340<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>5. Ph\u1ea3i tr\u1ea3 n\u1ee3 vay<\/td><td>350<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>6.&nbsp;Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/td><td>360<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>7. Ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/td><td>370<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>8. Kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i ho\u00e0n l\u1ea1i<\/td><td>380&nbsp;&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>II. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><strong>(400 = 410 + 420 + 430 + 440)<\/strong><\/td><td><strong>400<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>1. V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu&nbsp;&nbsp;<\/td><td>410<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>2. L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i&nbsp;&nbsp; &nbsp; &nbsp; &nbsp;<\/td><td>420<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>3. C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td><td>430<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>4. Qu\u1ef9 chung kh\u00f4ng chia c\u1ee7a HTX&nbsp;<\/td><td>&nbsp;440<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>T\u1ed4NG C\u1ed8NG NGU\u1ed2N V\u1ed0N&nbsp;<\/strong><strong>(500=300+400)<\/strong><\/td><td><strong>500<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u200b<strong>&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<\/strong>\u200b\u200b\u200b<strong>&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<\/strong><em>L\u1eadp, ng\u00e0y &#8230; th\u00e1ng &#8230; n\u0103m &#8230;<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>NG\u01af\u1edcI L\u1eacP BI\u1ec2U<\/strong><\/td><td><strong>K\u1ebe TO\u00c1N TR\u01af\u1edeNG<\/strong><\/td><td><strong>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT<\/strong><\/td><\/tr><tr><td><em>(K\u00fd, h\u1ecd t\u00ean)<\/em><\/td><td><em>(K\u00fd, h\u1ecd t\u00ean)&nbsp;<\/em><\/td><td><em>(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u200b<strong><em>Ghi ch\u00fa:<\/em><\/strong><\/p>\n\n\n\n<p>\u200b<em>(1) Nh\u1eefng ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh l\u1ea1i \u201cM\u00e3 s\u1ed1\u201d ch\u1ec9 ti\u00eau.<\/em><\/p>\n\n\n\n<p>\u200b<em>(2) S\u1ed1 li\u1ec7u trong c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 d\u1ea5u (*) \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (&#8230;).<\/em><\/p>\n\n\n\n<p>\u200b<em>(3) \u0110\u1ed1i v\u1edbi HTX c\u00f3 k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch (X) th\u00ec \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d c\u00f3 th\u1ec3 ghi l\u00e0 \u201c31.12.X&#8221;; \u201cS\u1ed1 \u0111\u1ea7u n\u0103m&#8221; c\u00f3 th\u1ec3 ghi l\u00e0 \u201c01.01.X&#8221;.&nbsp;<\/em><\/p>\n\n\n\n<p>\u200b<em>(4) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i ghi r\u00f5 s\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u00ean \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/em><\/p>\n\n\n\n<p>\u200b<em>(5) Ch\u1ec9 ti\u00eau ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (M\u00e3 s\u1ed1 370) ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng HTX c\u00f3 h\u1ee3p \u0111\u1ed3ng \u0111i vay c\u1ee7a th\u00e0nh vi\u00ean theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/9\/2023 v\u00e0 v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c. HTX kh\u00f4ng ti\u1ebfp t\u1ee5c tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau n\u00e0y n\u1ebfu c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111i vay c\u1ee7a th\u00e0nh vi\u00ean \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c v\u00e0 kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0.<\/em><\/p>\n\n\n\n<p><strong>2. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng (M\u1eabu s\u1ed1 B02 &#8211; HTX)&nbsp;<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o: &#8230;&#8230;&#8230;&#8230;&#8230;..<\/strong><\/td><td>&nbsp;<\/td><td><strong>M\u1eabu s\u1ed1 B02 &#8211; HTX<\/strong><\/td><\/tr><tr><td><strong>\u0110\u1ecba ch\u1ec9:\u2026\u2026\u2026\u2026&#8230;&#8230;&#8230;&#8230;&#8230;<\/strong><\/td><td>&nbsp;<\/td><td><em>(<\/em><em>Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 \/TT-BTC ng\u00e0y c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/em><em>)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>B\u00c1O C\u00c1O K\u1ebeT QU\u1ea2 HO\u1ea0T \u0110\u1ed8NG&nbsp;<\/strong><\/p>\n\n\n\n<p><em>N\u0103m \u2026 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;\u0110\u01a1n v\u1ecb t\u00ednh:&#8230;&#8230;&#8230;&#8230;<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;<strong>CH\u1ec8 TI\u00caU<\/strong><\/td><td><strong>M\u00e3<\/strong><strong>s\u1ed1<\/strong><\/td><td><strong>Thuy\u1ebft minh<\/strong><\/td><td><strong>N\u0103m<\/strong><strong>nay<\/strong><\/td><td><strong>N\u0103m<\/strong><strong>tr\u01b0\u1edbc<\/strong><\/td><\/tr><tr><td>1<\/td><td>2<\/td><td>3<\/td><td>4<\/td><td>5<\/td><\/tr><tr><td>1. Doanh thu&nbsp;ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<em>&#8211; Doanh thu c\u1ee7a giao d\u1ecbch b\u00ean ngo\u00e0i<\/em><em>&#8211; Doanh thu c\u1ee7a giao d\u1ecbch n\u1ed9i b\u1ed9<\/em>&nbsp;<\/td><td>01<em>01a<\/em><em>01b<\/em><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>2. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<em>&#8211; Gi\u1ea3m tr\u1eeb doanh thu c\u1ee7a giao d\u1ecbch b\u00ean ngo\u00e0i<\/em><em>&#8211; Gi\u1ea3m tr\u1eeb doanh thu c\u1ee7a giao d\u1ecbch n\u1ed9i b\u1ed9<\/em>&nbsp;<\/td><td>02<em>02a<\/em><em>02b<\/em><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>3. Doanh thu thu\u1ea7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh&nbsp;(10 = 01 &#8211; 02)<em>&#8211; Doanh thu thu\u1ea7n c\u1ee7a giao d\u1ecbch b\u00ean ngo\u00e0i<\/em><em>&#8211; Doanh thu thu\u1ea7n c\u1ee7a giao d\u1ecbch n\u1ed9i b\u1ed9<\/em>&nbsp;<\/td><td>10&nbsp;<em>10a<\/em><em>10b<\/em><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>4.&nbsp;&nbsp;Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<em>&#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a giao d\u1ecbch b\u00ean ngo\u00e0i<\/em><em>&#8211; Chi ph\u00ed c\u1ee7a giao d\u1ecbch n\u1ed9i b\u1ed9<\/em>&nbsp;5. Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanhTrong \u0111\u00f3<em>&#8211; Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e2n b\u1ed5 cho giao d\u1ecbch b\u00ean ngo\u00e0i<\/em><em>&#8211; Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e2n b\u1ed5 cho giao d\u1ecbch n\u1ed9i b\u1ed9<\/em>&nbsp;<\/td><td>11<em>11a<\/em><em>11b<\/em>&nbsp;12&nbsp;<em>12a<\/em>&nbsp;<em>12b<\/em><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>6. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh(20=10-11-12)<em>&#8211; K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh&nbsp;<\/em><em>c\u1ee7a<\/em><em>&nbsp;giao d\u1ecbch b\u00ean ngo\u00e0i<\/em><em>&#8211; K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh&nbsp;<\/em><em>c\u1ee7a<\/em><em>&nbsp;giao d\u1ecbch n\u1ed9i b\u1ed9<\/em>&nbsp;<\/td><td>20&nbsp;<em>20a<\/em>&nbsp;<em>20b<\/em><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>7. Thu nh\u1eadp kh\u00e1c<\/td><td>31<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>8. Chi ph\u00ed kh\u00e1c<\/td><td>32<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>9. L\u1ee3i nhu\u1eadn kh\u00e1c (40 = 31 &#8211; 32)<\/td><td>40<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>10. L\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf(50 = 20 + 40)<\/td><td>50<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>11. Chi ph\u00ed thu\u1ebf TNDN<\/td><td>51<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>12. L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p(60 = 50 &#8211; 51)<\/td><td>60<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u200b\u200b\u200b\u200b\u200b\u200b\u200b&nbsp;&nbsp; &nbsp; &nbsp;&nbsp;<em>L\u1eadp, ng\u00e0y &#8230; th\u00e1ng &#8230; n\u0103m &#8230;<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>NG\u01af\u1edcI L\u1eacP BI\u1ec2U<\/strong><\/td><td><strong>K\u1ebe TO\u00c1N TR\u01af\u1edeNG<\/strong><\/td><td><strong>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT<\/strong><\/td><\/tr><tr><td><em>(K\u00fd, h\u1ecd t\u00ean)<\/em><\/td><td><em>(K\u00fd, h\u1ecd t\u00ean)&nbsp;<\/em><\/td><td><em>(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>Ghi ch\u00fa:&nbsp;<\/em><\/strong><em>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i ghi r\u00f5 s\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u00ean \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/em><\/p>\n\n\n\n<p>\u200b<\/p>\n\n\n\n<p><strong>3. B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (M\u1eabu s\u1ed1 B09 &#8211; HTX)<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/strong><strong>\u0110\u1ecba ch\u1ec9:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<\/strong><\/td><td><strong>M\u1eabu s\u1ed1 B09 &#8211; HTX<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td><em>(<\/em><em>Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 \/TT-BTC ng\u00e0y c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/em><em>)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>B\u1ea2N THUY\u1ebeT MINH B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/p>\n\n\n\n<p><em>N\u0103m &#8230;<\/em><\/p>\n\n\n\n<p><strong>I. \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a HTX<\/strong><\/p>\n\n\n\n<p>1. L\u0129nh v\u1ef1c kinh doanh.<\/p>\n\n\n\n<p>2. Ng\u00e0nh ngh\u1ec1 kinh doanh.<\/p>\n\n\n\n<p><strong>II. K\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n<p>1. K\u1ef3 k\u1ebf to\u00e1n n\u0103m (b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y&#8230;.\/&#8230;.\/&#8230;. k\u1ebft th\u00fac v\u00e0o ng\u00e0y &#8230;.\/&#8230;.\/&#8230;).<\/p>\n\n\n\n<p>2. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p><strong>III. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/strong><\/p>\n\n\n\n<p>N\u00eau r\u00f5 s\u1ed1 hi\u1ec7u, t\u00ean v\u0103n b\u1ea3n \u00e1p d\u1ee5ng Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/p>\n\n\n\n<p><strong>I<\/strong><strong>V. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh&nbsp;<\/strong><\/p>\n\n\n\n<p><em>\u0110\u01a1n v\u1ecb t\u00ednh:&#8230;&#8230;<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td colspan=\"2\"><strong>1. Ti\u1ec1n&nbsp;<\/strong><\/td><td colspan=\"4\">Cu\u1ed1i n\u0103m<\/td><td colspan=\"2\">\u0110\u1ea7u n\u0103m<\/td><\/tr><tr><td colspan=\"2\">&#8211; Ti\u1ec1n m\u1eb7t- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<strong>C\u1ed9ng<\/strong><strong>2. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/strong>&#8211; Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n;- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c.(Chi ti\u1ebft c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c)<\/td><td colspan=\"4\">&#8230;&#8230;&#8230;Cu\u1ed1i n\u0103m&nbsp; &nbsp; &nbsp; &nbsp; &#8230;&nbsp; &nbsp; &nbsp; &nbsp; &#8230;<\/td><td colspan=\"2\">&#8230;&#8230;&#8230;\u0110\u1ea7u n\u0103m&#8230;&#8230;<\/td><\/tr><tr><td colspan=\"2\"><strong>3. C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/strong>&nbsp;&nbsp;&nbsp;(Chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd)&nbsp;<strong>C\u1ed9ng<\/strong><strong>4. Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9<\/strong><strong><em>&#8211; Ph\u1ea3i thu v\u1ec1 g\u1ed1c cho vay<\/em><\/strong><strong>(&nbsp;<\/strong>Trong \u0111\u00f3:+ Cho vay trong h\u1ea1n+ Qu\u00e1 h\u1ea1n<strong>+&nbsp;<\/strong>Khoanh n\u1ee3<strong><em>&#8211; Ph\u1ea3i thu v\u1ec1 l\u00e3i cho vay<\/em><\/strong>&nbsp;<\/td><td colspan=\"4\">Cu\u1ed1i n\u0103m&nbsp;&#8230;&#8230;&nbsp;&nbsp;&nbsp;Cu\u1ed1i n\u0103m&#8230;&#8230;&nbsp;&#8230;&#8230;&#8230;&#8230;&#8230;<\/td><td colspan=\"2\">\u0110\u1ea7u n\u0103m&nbsp;&#8230;&#8230;&nbsp;&nbsp;&nbsp;\u0110\u1ea7u n\u0103m&#8230;&#8230;&nbsp;&#8230;&#8230;&#8230;&#8230;&#8230;<\/td><\/tr><tr><td colspan=\"2\"><strong>5. H\u00e0ng t\u1ed3n kho:<\/strong>&#8211; H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<strong>;<\/strong><strong>&#8211;&nbsp;<\/strong>V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5;- Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang;- Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a;- H\u00e0ng g\u1eedi b\u00e1n.<strong>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; C\u1ed9ng<\/strong><\/td><td colspan=\"4\">Cu\u1ed1i n\u0103m&#8230;&#8230;&#8230;&#8230;&nbsp;<\/td><td colspan=\"2\">\u0110\u1ea7u n\u0103m&#8230;&#8230;&#8230;&#8230;&nbsp;<\/td><\/tr><tr><td colspan=\"2\"><strong>6. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>&#8211; Nguy\u00ean gi\u00e1- Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf<strong>7. T\u00e0i s\u1ea3n chung kh\u00f4ng chia<\/strong>(chi ti\u1ebft theo t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n chung kh\u00f4ng chia)<\/td><td colspan=\"4\">Cu\u1ed1i n\u0103m&#8230;&#8230;&#8230;&nbsp;<\/td><td colspan=\"2\">\u0110\u1ea7u n\u0103m&#8230;&#8230;&#8230;&nbsp;<\/td><\/tr><tr><td colspan=\"2\"><strong>8. Ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (*)<\/strong><strong>&#8211;&nbsp;<\/strong>Ph\u1ea3i tr\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111i vay c\u1ee7a th\u00e0nh vi\u00ean+ Ph\u1ea3i tr\u1ea3 v\u1ec1 g\u1ed1c vay+ Ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay- Ph\u1ea3i tr\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 kh\u00e1c&nbsp;<\/td><td colspan=\"4\">Cu\u1ed1i n\u0103m&#8230;&#8230;&#8230;&#8230;&nbsp;<\/td><td colspan=\"2\">\u0110\u1ea7u n\u0103m&#8230;&#8230;&#8230;&#8230;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>9. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong>&nbsp; &nbsp; &nbsp; (Chi ti\u1ebft theo t\u1eebng lo\u1ea1i thu\u1ebf)&nbsp;<\/td><td>\u0110\u1ea7u n\u0103m&nbsp;<\/td><td colspan=\"3\">S\u1ed1 ph\u1ea3i n\u1ed9p trong n\u0103m<\/td><td colspan=\"2\">S\u1ed1 \u0111\u00e3 th\u1ef1c n\u1ed9p trong n\u0103m<\/td><td>Cu\u1ed1i n\u0103m&nbsp;<\/td><\/tr><tr><td>&nbsp;<strong>C\u1ed9ng<\/strong><\/td><td>&#8230;&#8230;<\/td><td colspan=\"3\">&#8230;&#8230;<\/td><td colspan=\"2\">&#8230;&#8230;<\/td><td>&#8230;&#8230;<\/td><\/tr><tr><td colspan=\"3\"><strong>10. Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/strong>(Chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd)Trong \u0111\u00f3: S\u1ed1 d\u01b0 qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng (**)<\/td><td colspan=\"3\">Cu\u1ed1i n\u0103m&nbsp;&#8230;&#8230;.<\/td><td colspan=\"2\">\u0110\u1ea7u n\u0103m&nbsp;&#8230;&#8230;.<\/td><\/tr><tr><td colspan=\"3\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<strong>C\u1ed9ng<\/strong>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<\/td><td colspan=\"3\"><strong>\u2026<\/strong>&nbsp;<\/td><td colspan=\"2\"><strong>\u2026<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td colspan=\"3\">&nbsp;<\/td><td colspan=\"2\">&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>11. Qu\u1ef9 chung kh\u00f4ng chia<\/strong>(Chi ti\u1ebft theo t\u1eebng lo\u1ea1i qu\u1ef9 chung kh\u00f4ng chia v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n chung kh\u00f4ng chia)<\/td><td>\u0110\u1ea7u n\u0103m&nbsp;&#8230;&nbsp;<\/td><td colspan=\"3\">S\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng&#8230;&nbsp;<\/td><td colspan=\"2\">S\u1ed1 \u0111\u00e3 tr\u00edch&nbsp;&#8230;&nbsp;<\/td><td>Cu\u1ed1i n\u0103m&nbsp;&#8230;&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Cu\u1ed1i n\u0103m&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/td><td>\u0110\u1ea7u n\u0103m&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>12. Thuy\u1ebft minh th\u00f4ng tin v\u1ec1 c\u00e1c TK &nbsp;ngo\u00e0i b\u1ea3ng&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>(lo\u1ea1i 0)<\/strong><\/p>\n\n\n\n<p>&#8211; T\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i<\/p>\n\n\n\n<p>&#8211; V\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng<\/p>\n\n\n\n<p>&#8211; H\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn k\u00fd g\u1eedi<\/p>\n\n\n\n<p>&#8211; N\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd<\/p>\n\n\n\n<p>&#8211; C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 l\u00e2u b\u1ec1n \u0111ang s\u1eed d\u1ee5ng<\/p>\n\n\n\n<p>&#8211; T\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o kho\u1ea3n vay\u200b<\/p>\n\n\n\n<p>&#8211; Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i\u200b\u200b\u200b\u200b\u200b<\/p>\n\n\n\n<p>&#8211; L\u00e3i cho vay qu\u00e1 h\u1ea1n kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c\u200b\u200b\u200b<\/p>\n\n\n\n<p><strong>13. C\u00e1c th\u00f4ng tin kh\u00e1c do HTX &nbsp;t\u1ef1 thuy\u1ebft minh, gi\u1ea3i tr\u00ecnh<\/strong><\/p>\n\n\n\n<p><strong>V. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh &nbsp;<\/strong><\/p>\n\n\n\n<p>\u200b\u200b\u200b\u200b\u200b\u200b\u200b<em>\u0110\u01a1n v\u1ecb t\u00ednh:&#8230;&#8230;&#8230;&#8230;<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong><em>1. Doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/em><\/strong>&#8211; Doanh thu&nbsp;c\u1ee7a&nbsp;giao d\u1ecbch n\u1ed9i b\u1ed9 (Chi ti\u1ebft t\u1eebng lo\u1ea1i doanh thu c\u1ee7a giao d\u1ecbch n\u1ed9i b\u1ed9)- Doanh thu&nbsp;c\u1ee7a&nbsp;giao d\u1ecbch b\u00ean ngo\u00e0i&nbsp;<strong><em>2. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/em><\/strong>&#8211; Chi ph\u00ed c\u1ee7a giao d\u1ecbch n\u1ed9i b\u1ed9 (Chi ti\u1ebft t\u1eebng lo\u1ea1i chi ph\u00ed c\u1ee7a giao d\u1ecbch n\u1ed9i b\u1ed9)- Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a giao d\u1ecbch b\u00ean ngo\u00e0i&nbsp;<strong><em>3. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/em><\/strong>&#8211; Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i;- Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n;- H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td><td>N\u0103m nay&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp;<\/td><td>N\u0103m tr\u01b0\u1edbc&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&nbsp;<\/td><\/tr><tr><td><strong><em>4. Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/em><\/strong>(Chi ti\u1ebft n\u1ed9i dung chi ph\u00ed ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 chi ph\u00ed theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd)<\/td><td>&#8230;&#8230;<\/td><td>&#8230;&#8230;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>VI. Nh\u1eefng th\u00f4ng tin kh\u00e1c m\u00e0 HTX c\u1ea7n thuy\u1ebft minh&#8230;.<\/strong><\/p>\n\n\n\n<p><em>L\u1eadp, ng\u00e0y &#8230; th\u00e1ng &#8230; n\u0103m &#8230;<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>NG\u01af\u1edcI L\u1eacP BI\u1ec2U<\/strong><\/td><td><strong>K\u1ebe TO\u00c1N TR\u01af\u1edeNG<\/strong><\/td><td><strong>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT<\/strong><\/td><\/tr><tr><td><em>(K\u00fd, h\u1ecd t\u00ean)<\/em><\/td><td><em>(K\u00fd, h\u1ecd t\u00ean)&nbsp;<\/em><\/td><td><em>(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u200b<\/p>\n\n\n\n<p><strong><em>Ghi ch\u00fa:<\/em><\/strong><em>&nbsp;\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i ghi r\u00f5 s\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u00ean \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/em><\/p>\n\n\n\n<p><em>(*)&nbsp;<\/em><em>Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 d\u00f9ng cho c\u00e1c HTX c\u00f2n c\u00e1c h\u1ee3p \u0111\u1ed3ng TDNB k\u00fd tr\u01b0\u1edbc 01\/9\/2023 v\u00e0 \u0111ang c\u00f2n hi\u1ec7u l\u1ef1c, c\u00e1c HTX kh\u00f4ng c\u00f2n h\u1ee3p \u0111\u1ed3ng TDNB th\u00ec kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau n\u00e0y).<\/em><\/p>\n\n\n\n<p><em>(**) Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 d\u00f9ng cho c\u00e1c HTX \u0111ang c\u00f2n s\u1ed1 d\u01b0 Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng, c\u00e1c HTX kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng th\u00ec kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau n\u00e0y).<\/em><\/p>\n\n\n\n<p><strong>II.<\/strong><strong>&nbsp;&nbsp;<\/strong><strong>B\u1ea2NG C\u00c2N \u0110\u1ed0I T\u00c0I KHO\u1ea2N N\u1ed8P CHO C\u01a0 QUAN THU\u1ebe (M\u1eaaU S\u1ed0 F01 &#8211; HTX)<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/strong><strong>\u0110\u1ecba ch\u1ec9:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/strong><\/td><td><strong>M\u1eabu s\u1ed1 F01 &#8211; HTX<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td><em>(<\/em><em>Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 \/TT-BTC ng\u00e0y c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/em><em>)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>B\u1ea2NG C\u00c2N \u0110\u1ed0I T\u00c0I KHO\u1ea2N<\/strong><\/p>\n\n\n\n<p>N\u0103m \u2026<\/p>\n\n\n\n<p><em>\u0110\u01a1n v\u1ecb t\u00ednh: \u2026<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n<\/strong><\/td><td><strong>T\u00ean t\u00e0i kho\u1ea3n<\/strong><\/td><td colspan=\"2\"><strong>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/strong><\/td><td colspan=\"2\"><strong>S\u1ed1 ph\u00e1t sinh trong k\u1ef3<\/strong><\/td><td colspan=\"2\"><strong>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td><strong>N\u1ee3<\/strong><\/td><td><strong>C\u00f3<\/strong><\/td><td><strong>N\u1ee3<\/strong><\/td><td><strong>C\u00f3<\/strong><\/td><td><strong>N\u1ee3<\/strong><\/td><td><strong>C\u00f3<\/strong><\/td><\/tr><tr><td>A<\/td><td>B<\/td><td>1<\/td><td>2<\/td><td>3<\/td><td>4<\/td><td>5<\/td><td>6<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td><strong>T\u1ed5ng c\u1ed9ng<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u200b\u200b\u200b\u200b\u200b\u200b\u200b<\/p>\n\n\n\n<p>&nbsp;<em>L\u1eadp, ng\u00e0y &#8230; th\u00e1ng &#8230; n\u0103m &#8230;<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>NG\u01af\u1edcI L\u1eacP BI\u1ec2U<\/strong><\/td><td><strong>K\u1ebe TO\u00c1N TR\u01af\u1edeNG<\/strong><\/td><td><strong>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT<\/strong><\/td><\/tr><tr><td><em>(K\u00fd, h\u1ecd t\u00ean)<\/em><\/td><td><em>(K\u00fd, h\u1ecd t\u00ean)&nbsp;<\/em><\/td><td><em>(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>Ghi ch\u00fa:<\/em><\/strong><em>&nbsp;\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i ghi r\u00f5 s\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u00ean \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/em><\/p>\n\n\n\n<p><strong>III. B\u00c1O C\u00c1O T\u00ccNH H\u00ccNH T<\/strong><strong>\u0102<\/strong><strong>NG GI\u1ea2M V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU C\u1ee6A HTX<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/strong><strong>\u0110\u1ecba ch\u1ec9:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/strong><\/td><td><strong>M\u1eabu s\u1ed1 F02 &#8211; HTX<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td><em>(<\/em><em>Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 \/TT-BTC ng\u00e0y c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/em><em>)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>B\u00c1O C\u00c1O T\u00ccNH H\u00ccNH T<\/strong><strong>\u0102<\/strong><strong>NG, GI\u1ea2M V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU C\u1ee6A HTX<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;<strong>Ch\u1ec9 ti\u00eau<\/strong><\/td><td><strong>S\u1ed1 d<\/strong><strong>\u01b0<\/strong><strong>&nbsp;<\/strong><strong>\u0111<\/strong><strong>\u1ea7u n<\/strong><strong>\u0103<\/strong><strong>m<\/strong><\/td><td colspan=\"2\"><strong>S\u1ed1 t<\/strong><strong>\u0103<\/strong><strong>ng, gi\u1ea3m trong n<\/strong><strong>\u0103<\/strong><strong>m<\/strong><\/td><td><strong>S\u1ed1 d<\/strong><strong>\u01b0<\/strong><strong>&nbsp;cu\u1ed1i n<\/strong><strong>\u0103<\/strong><strong>m<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>S\u1ed1 t\u0103ng<\/td><td>S\u1ed1 gi\u1ea3m<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>A<\/strong><\/td><td><strong>1<\/strong><\/td><td><strong>2<\/strong><\/td><td><strong>3<\/strong><\/td><td><strong>4<\/strong><\/td><\/tr><tr><td><strong>I .V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>1. V\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean (th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c, th\u00e0nh vi\u00ean li\u00ean k\u1ebft, g\u00f3p v\u1ed1n)<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>2. Ngu\u1ed3n v\u1ed1n kh\u00e1c<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>II. Q\u0169y chung kh\u00f4ng chia c\u1ee7a HTX<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>1.&nbsp;Qu\u1ef9 chung kh\u00f4ng chia<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>2.&nbsp;Ngu\u1ed3n h\u00ecnh th\u00e0nh qu\u1ef9 chung kh\u00f4ng chia<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>III. C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>IV. L\u1ee3i nhu\u1eadn sau thu\u1ebf ch<\/strong><strong>\u01b0<\/strong><strong>a ph\u00e2n ph\u1ed1i<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>NG\u01af\u1edcI L\u1eacP BI\u1ec2U<\/strong><\/td><td><strong>K\u1ebe TO\u00c1N TR\u01af\u1edeNG<\/strong><\/td><td><strong>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT<\/strong><\/td><\/tr><tr><td>(K\u00fd, h\u1ecd t\u00ean)&nbsp;<\/td><td>(K\u00fd, h\u1ecd t\u00ean)&nbsp;<\/td><td>(K\u00fd, h\u1ecd t\u00ean,&nbsp;\u0111\u00f3ng d\u1ea5u)<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>PH\u1ee4 L\u1ee4C 4 (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 &nbsp; \/2024\/TT-BTC ng\u00e0y c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) BI\u1ec2U M\u1eaaU B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH, N\u1ed8I DUNG V\u00c0 PH\u01af\u01a0NG PH\u00c1P L\u1eacP,&nbsp; TR\u00ccNH B\u00c0Y B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1ee4C I &#8211; BI\u1ec2U M\u1eaaU B\u00c1O C\u00c1O I.&nbsp;BI\u1ec2U M\u1eaaU B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH N\u0102M C\u1ee6A H\u1ee2P T\u00c1C X\u00c3 &hellip; <\/p>\n","protected":false},"author":1,"featured_media":2533,"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":[7,177],"tags":[241],"class_list":["post-2599","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-hop-tac-xa","category-thong-tu-71-2024-tt-btc","tag-bctc-tt-71-2024","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2599","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2599"}],"version-history":[{"count":2,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2599\/revisions"}],"predecessor-version":[{"id":2672,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2599\/revisions\/2672"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2533"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}