{"id":192017,"date":"2021-07-09T08:47:45","date_gmt":"2021-07-09T01:47:45","guid":{"rendered":"https:\/\/translationifk.com\/?p=192017"},"modified":"2021-07-09T09:53:16","modified_gmt":"2021-07-09T02:53:16","slug":"doi-dieu-ve-dich-thuat-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/translationifk.com\/en\/doi-dieu-ve-dich-thuat-bao-cao-tai-chinh\/","title":{"rendered":"\u0110\u00f4i \u0111i\u1ec1u v\u1ec1 d\u1ecbch thu\u1eadt b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"\t\t
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B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 lo\u1ea1i t\u00e0i li\u1ec7u quan tr\u1ecdng th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh c\u00f4ng ty, l\u00e0 v\u0103n ki\u1ec7n c\u00f3 m\u1ed1i quan h\u1ec7 m\u1eadt thi\u1ebft gi\u1eefa ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty v\u00e0 c\u00e1c b\u00ean li\u00ean quan. Do qu\u00e1 tr\u00ecnh qu\u1ed1c t\u1ebf h\u00f3a kinh doanh c\u0169ng \u0111\u00e3 l\u00e0m nhu c\u1ea7u d\u1ecbch thu\u1eadt b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u0103ng cao.<\/p>

Trong b\u00e0i n\u00e0y ch\u00fang t\u00f4i s\u1ebd gi\u1edbi thi\u1ec7u v\u1ec1 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1ea1i sao n\u00f3 l\u1ea1i quan tr\u1ecdng v\u00e0 vi\u1ec7c n\u00ean ch\u1ecdn c\u00e1c c\u00f4ng ty d\u1ecbch thu\u1eadt khi c\u1ea7n d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\u0111\u00f4i\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ed1ng nh\u01b0 m\u1ed9t \u201cB\u1ea3ng\u00a0b\u00e1o c\u00e1o\u00a0k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d th\u1ec3 hi\u1ec7n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty. Ph\u00eda c\u00f4ng ty n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a m\u00ecnh, l\u00e0m r\u00f5 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 chia s\u1ebb v\u1edbi c\u00e1c b\u00ean li\u00ean quan \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh giao d\u1ecbch sau.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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  • C\u00f3 g\u1ecdi v\u1ed1n t\u1eeb nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng<\/li>
  • C\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 tin t\u01b0\u1edfng c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111ang c\u1ea5p v\u1ed1n hay kh\u00f4ng?<\/li>
  • C\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c m\u1ed1i quan h\u1ec7 \u1ed5n \u0111\u1ecbnh d\u00e0i l\u00e2u v\u1edbi b\u00ean \u0111\u1ed1i t\u00e1c hay kh\u00f4ng?<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    \u0110\u1ec3 c\u00f3 th\u1ec3 gi\u1ea3m r\u1ee7i ro t\u1ed1i thi\u1ec3u v\u00e0 thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn t\u1ed1i \u0111a, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd s\u1eed d\u1ee5ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m c\u01a1 s\u1edf t\u00ecm hi\u1ec3u v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ea1i c\u1ee7a c\u00f4ng ty. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng \u0111\u00f3ng m\u1ed9t vai tr\u00f2 l\u1edbn trong nh\u1eefng l\u00fac c\u1ea7n vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng. Ch\u00ednh v\u00ec th\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1edf th\u00e0nh v\u0103n ki\u1ec7n c\u00f3 \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn \u0111\u1ebfn \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty. C\u00f3 th\u1ec3 n\u00f3i n\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn v\u1eadn m\u1ec7nh c\u1ee7a doanh nghi\u1ec7p. Ph\u00eda c\u00f4ng ty l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i h\u1ebft s\u1ee9c ch\u00fa \u00fd. B\u00ean ph\u00eda \u0111\u1ed1i t\u00e1c c\u0169ng c\u1ea7n ph\u1ea3i \u0111\u1ecdc \u0111i \u0111\u1ecdc l\u1ea1i m\u1ed9t c\u00e1ch k\u1ef9 c\u00e0ng.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    T\u00ednh thi\u1ebft y\u1ebfu c\u1ee7a vi\u1ec7c d\u1ecbch thu\u1eadt b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    C\u00f9ng v\u1edbi s\u1ef1 to\u00e0n c\u1ea7u h\u00f3a trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu mua, s\u00e1t nh\u1eadp v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111ang tr\u1edf n\u00ean s\u00f4i n\u1ed5i h\u01a1n khi s\u1ed1 l\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i gia t\u0103ng. Theo \u0111\u00f3, vi\u1ec7c c\u00f4ng khai th\u00f4ng tin b\u1eb1ng ti\u1ebfng Anh c\u0169ng tr\u1edf n\u00ean c\u1ea5p thi\u1ebft h\u01a1n nh\u1eb1m chia s\u1ebb th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. H\u01a1n n\u1eefa, v\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a Ti\u00eau chu\u1ea9n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS), c\u1ea7n ph\u1ea3i c\u00f4ng b\u1ed1 th\u00f4ng tin v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng ti\u1ebfng Anh cho vi\u1ec7c ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c Ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    T<\/strong>h\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    C\u01a1 b\u1ea3n l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 ngh\u0129a v\u1ee5 c\u00f4ng khai th\u00f4ng tin quy\u1ebft to\u00e1n \u0111\u1ebfn \u0111a s\u1ed1 m\u1ecdi ng\u01b0\u1eddi m\u1ed9t c\u00e1ch ng\u1eabu nhi\u00ean. Kh\u00e1c v\u1edbi vi\u1ec7c th\u00f4ng b\u00e1o di\u1ec5n ra m\u1ed9t c\u00e1ch t\u1ef1 nguy\u1ec7n, vi\u1ec7c \u201cth\u00f4ng b\u00e1o\u201d n\u00e0y ph\u1ea3i c\u00f4ng khai r\u1ed9ng r\u00e3i m\u1ed9t t\u00e0i li\u1ec7u c\u1ee5 th\u1ec3 cho c\u00f4ng ch\u00fang d\u1ef1a tr\u00ean ph\u00e1p lu\u1eadt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    C\u00f4ng ty ph\u1ea3i \u0111\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u00f4ng qua sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh v\u00e0 ph\u1ea3i k\u1ecbp th\u1eddi c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 th\u00f4ng b\u00e1o l\u00e0 b\u1ea3n tin, b\u00e1o ch\u00ed ho\u1eb7c th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed (\u0111\u0103ng tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed). Trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ea7n c\u00f3 phi\u00ean b\u1ea3n web b\u1eb1ng ti\u1ebfng Anh, d\u1ecbch thu\u1eadt th\u00f4ng b\u00e1o quy\u1ebft to\u00e1n l\u00e0 c\u1ea7n thi\u1ebft.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    C\u00e1c lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\n <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"C\u00e1c\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    C\u00f3 3 lo\u1ea1i t\u00e0i li\u1ec7u ch\u00ednh c\u1ea5u th\u00e0nh n\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    \u2460<\/strong>B\u00e1o c\u00e1o l\u00e3i l\u1ed7 \uff08Income statement):\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    C\u00f4ng ty s\u1ebd l\u00e0m r\u00f5 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, bao g\u1ed3m y\u1ebfu t\u1ed1 n\u00e0o t\u1ea1o ra l\u1ee3i nhu\u1eadn, bao nhi\u00eau chi ph\u00ed ph\u00e1t sinh, l\u00e3i hay l\u1ed7 v\u00e0 l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng l\u00e0 bao nhi\u00eau.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    \u2461<\/strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Balance Sheet): <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cho th\u1ea5y t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty v\u1ec1 kho\u1ea3n n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong m\u1ed9t th\u1eddi \u0111i\u1ec3m t\u1ea1m th\u1eddi, s\u1edf h\u1eefu bao nhi\u00eau t\u00e0i s\u1ea3n v\u00e0 quy\u1ec1n l\u1ee3i, c\u0169ng nh\u01b0 \u0111ang m\u1eafc bao nhi\u00eau m\u00f3n n\u1ee3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    \u2462B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 <\/strong>\uff08<\/strong>Statement of Cash Flow):\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    L\u00e0 b\u1ea3ng th\u1ed1ng k\u00ea th\u1ec3 hi\u1ec7n s\u1ef1 l\u01b0u chuy\u1ec3n c\u1ee7a ti\u1ec1n v\u00e0 nh\u1eefng th\u1ee9 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n, hay n\u00f3i c\u00e1ch kh\u00e1c, l\u00e0 \u201cd\u00f2ng ti\u1ec1n ra v\u00e0 d\u00f2ng ti\u1ec1n v\u00e0o\u201d c\u1ee7a m\u1ed9t c\u00f4ng ty trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    M\u1eabu d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c bi\u1ec3u th\u1ee9c ti\u1ebfng Anh<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng quan v\u1ec1 c\u00e1c bi\u1ec3u m\u1eabu cho ba lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00e1ch di\u1ec5n \u0111\u1ea1t ti\u1ebfng Anh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    \u2460<\/strong>M\u1eabu <\/strong>d\u1ecbch <\/strong>b<\/strong>\u00e1o c\u00e1o <\/strong>thu nh\u1eadp \uff08Income statement):\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    B\u00e1o c\u00e1o thu nh\u1eadp v\u1ec1 m\u1eb7t c\u01a1 b\u1ea3n s\u1ebd tr\u00ecnh b\u00e0y nh\u01b0 b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    S\u1ed1 ti\u1ec1n \u1edf \u0111\u00e2y ch\u1ec9 l\u00e0m v\u00ed d\u1ee5 tham kh\u1ea3o.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    \u24d0 T\u1ed5ng doanh thu\u00a0 \u58f2\u4e0a\u00a0 (Sales\uff09<\/em><\/p><\/td>

    		\u00a0<\/td>1,000<\/td>L\u1ee3i nhu\u1eadn\u00a0 \u53ce\u76ca<\/td><\/tr>
    \u24d1 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0 \u58f2\u4e0a\u539f\u4fa1\u00a0<\/td>\u00a0<\/td>800<\/td>Chi ph\u00ed\u00a0 \u8cbb\u7528<\/td><\/tr>
    \u00a9 Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u00a0 \u8ca9\u58f2\u8cbb\u30fb\u4e00\u822c\u7ba1\u7406\u8cbb\u00a0 (Selling and Administrative Expenses\uff09<\/em><\/td>100<\/td>\u00a0<\/td>Chi ph\u00ed\u00a0 \u8cbb\u7528<\/td><\/tr>
    \u24d3 L\u01a1\u0323i nhu\u00e2\u0323n thu\u1ea7n t\u01b0\u0300 hoa\u0323t \u0111\u00f4\u0323ng kinh doanh\u00a0 \u55b6\u696d\u5229\u76ca\u00a0 (Operationg Income\uff09<\/em><\/td>\u00a0<\/td>100<\/td>\u24d0-\uff08\u24d1+\ud83c\udd2b\uff09<\/td><\/tr>
    \u24d4 L\u1ee3i nhu\u1eadn kh\u00e1c\u00a0 \u305d\u306e\u4ed6\u306e\u53ce\u76ca\u00a0 (Other Revenues)<\/em><\/td>\u00a0<\/td>50<\/td>L\u1ee3i nhu\u1eadn\u00a0 \u53ce\u76ca<\/td><\/tr>
    \u24d5 Chi ph\u00ed kh\u00e1c\u00a0 \u305d\u306e\u4ed6\u306e\u8cbb\u7528\u00a0 (Other Revenues\uff09<\/em><\/td>30<\/td>\u00a0<\/td>Chi ph\u00ed\u00a0 \u8cbb\u7528<\/td><\/tr>
    \u24d6 L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u00a0 \u00a0\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u00a0 (Income before Income taxes\uff09<\/em><\/td>\u00a0<\/td>120<\/td>\u24d3+\u24d4-\u24d5<\/td><\/tr>
    \u24d7 Chi ph\u00ed thu\u1ebf doanh nghi\u1ec7p, thu\u1ebf c\u01b0 tr\u00fa v\u00e0 thu\u1ebf doanh nghi\u1ec7p\u00a0 \u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u304a\u3088\u3073\u4e8b\u696d\u7a0e\u00a0 (Income Tax Expense\uff09<\/em><\/td>\u00a0<\/td>60<\/td>Chi ph\u00ed\u00a0 \u8cbb\u7528<\/td><\/tr>
    \u24d8 L\u1ee3i nhu\u1eadn r\u00f2ng\u00a0 \u00a0\u5f53\u671f\u7d14\u5229\u76ca\u00a0 (Net Income)<\/em><\/td>\u00a0<\/td>60<\/td>\u24d6-\u24d7<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    B\u00e1o c\u00e1o thu nh\u1eadp m\u00f4 t\u1ea3 t\u1eebng lo\u1ea1i l\u1ee3i nhu\u1eadn trong s\u1ed1 ba lo\u1ea1i l\u1ee3i nhu\u1eadn (\u24d3 l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng, \u24d6 l\u1ee3i nhu\u1eadn r\u00f2ng tr\u01b0\u1edbc thu\u1ebf v\u00e0 \u24d8 l\u1ee3i nhu\u1eadn r\u00f2ng) \u0111\u1ebfn t\u1eeb \u0111\u00e2u. Ngo\u00e0i ra, n\u00f3 l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 l\u1ee3i nhu\u1eadn r\u00f2ng = thu nh\u1eadp – chi ph\u00ed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed1t s\u1ed1 t\u1eeb ng\u1eef chuy\u00ean ng\u00e0nh, nh\u01b0:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    L\u1ee3i nhu\u1eadn (Revenues)\u2026 Chi ph\u00ed l\u00e3i vay (Interest Earned), Chi ph\u00ed cho thu\u00ea (Rend Earned\uff09<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    T\u1ed5n ph\u00ed (Expenses)\u2026 L\u01b0\u01a1ng (Salaries), Chi ph\u00ed thu\u1ebf thu nh\u1eadp (Income Tax expense)\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    \u2461<\/strong>M\u1eabu <\/strong>d\u1ecbch <\/strong>b<\/strong>\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Balance Sheet):\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1ec1 c\u01a1 b\u1ea3n s\u1ebd nh\u01b0 m\u1eabu d\u01b0\u1edbi \u0111\u00e2y.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    T\u00e0i s\u1ea3n \u8cc7\u7523 (Assets\uff09<\/em><\/td>XXX<\/td>N\u1ee3 \u8ca0\u50b5 (Liabilities\uff09<\/em><\/td>XXX<\/td><\/tr>
    T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u6d41\u52d5\u8cc7\u7523 (Current Assets\uff09<\/em><\/td>XXX<\/td>N\u1ee3 ng\u1eafn h\u1ea1n \u6d41\u52d5\u8ca0\u50b5 (Current Liabilities)\u00a0\u00a0<\/em><\/td>XXX<\/td><\/tr>

    V\u1ed1n b\u1eb1ng ti\u1ec1n \u73fe\u91d1\u304a\u3088\u3073\u9810\u91d1 (Cash\uff09<\/em><\/p>

    C\u00e1c kho\u1ea3n ph\u1ea3i thu \u58f2\u639b\u91d1 (Accounts Receivable\uff09<\/em><\/p>

    H\u00e0ng t\u1ed3n kho \u305f\u306a\u5378\u8cc7\u7523 (Inventries\uff09<\/em><\/p>

    T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c \u305d\u306e\u4ed6\u306e\u6d41\u52d5\u8cc7\u7523\u00a0 (Other Current Assets\uff09<\/em><\/p><\/td>

    		XXX
    XXX
    XXX
    XXX<\/td>

    C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n \u8cb7\u639b\u91d1 (Accounts Payable)<\/em><\/p>

    Thu\u1ebf ph\u1ea3i n\u1ed9p\u672a\u6255\u3044\u7a0e\u91d1 (Taxes Payable\uff09<\/em><\/p>

    C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u501f\u5165\u91d1\u00a0 (Loans Payable\uff09<\/em><\/p><\/td>

    		XXX
    XXX
    XXX<\/td><\/tr>
    T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n \u975e\u6d41\u52d5\u8cc7\u7523\uff08\u56fa\u5b9a\u8cc7\u7523) (Noncurrent Assets\uff09<\/em><\/td>XXX<\/td>N\u1ee3 d\u00e0i h\u1ea1n \u975e\u6d41\u52d5\u8ca0\u50b5\uff08Noncurrent Liabilities\uff09<\/em><\/td>XXX<\/td><\/tr>

    T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff08Property, Plant and Equipment\uff09<\/em><\/p>

    \u0110\u1ea5t \u571f\u5730\uff08Land\uff09<\/em><\/p>

    Nh\u00e0 x\u01b0\u1edfng v\u00e0 thi\u1ebft b\u1ecb \u5efa\u7269\u30fb\u8a2d\u5099\u00a0 (Buildings & Equipment\uff09<\/em><\/p>

    \u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n \u9577\u671f\u6295\u8cc7\uff08Long-term Investments)<\/em><\/p>

    T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff08Intangible Assets\uff09<\/em><\/p>

    Ph\u1ea7n m\u1ec1m \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08Software\uff09<\/em><\/p><\/td>

    		XXX
    XXX
    XXX
    XXX
    XXX
    XXX<\/td>

    Tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 \u793e\u50b5\uff08Bonds Payable)\u00a0<\/em><\/p>

    N\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3 \u9577\u671f\u501f\u5165\u91d1\u00a0 (Long-term Loans Payable\uff09<\/em><\/p>

    V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u7d14\u8cc7\u7523\uff08Shareholder\u2019s Equity\uff09<\/em><\/p>

    V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u8cc7\u672c\u91d1\uff08Capital Stock\uff09<\/em>
    <\/span><\/p>

    Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n \u682a\u5f0f\u6255\u8fbc\u5270\u4f59\u91d1\uff08Additional Paid-in Capital\uff09<\/em><\/p>

    L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u5229\u76ca\u5270\u4f59\u91d1\uff08Retained Earnings\uff09<\/em><\/p><\/td>

    		XXX
    XXX
    XXX
    XXX
    XXX
    XXX<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Balance Sheet) th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (Financial Position) c\u1ee7a c\u00f4ng ty v\u00e0 ch\u1ec9 ra t\u00e0i s\u1ea3n m\u00e0 c\u00f4ng ty c\u00f3 \u1edf m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    \u2462<\/strong> M\u1eabu d\u1ecbch b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (Statement of Cash Flows):\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u1ec1 c\u01a1 b\u1ea3n s\u1ebd nh\u01b0 m\u1eabu d\u01b0\u1edbi \u0111\u00e2y.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    \u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08Statement of Cash Flows:\uff1aC\uff0fF\uff09<\/p>

    \u00a0<\/p>

    \u2460 D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0 \u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\uff08\u304a\u91d1\u306e\u6d41\u308c\uff09\uff08Cash flows from Operating Activities)\u00a0<\/em><\/p>

    Chi ph\u00ed kh\u1ea5u hao \u6e1b\u4fa1\u511f\u5374\u8cbb\uff08Depreciation Expense\uff09<\/em><\/p>

    T\u0103ng gi\u1ea3m trong c\u00e1c kho\u1ea3n ph\u1ea3i thu\u00a0 \u58f2\u639b\u91d1\u306e\u5897\u6e1b\uff08Increase or Decrease in Accounts Receivable)\u00a0<\/em><\/p><\/td><\/tr>

    \u2461 D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0\u00a0 \u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u00a0 (Cash flows from Investing Activities\uff09<\/em><\/p>

    Ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n trong \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n\u00a0 \u6709\u4fa1\u8a3c\u5238\u306e\u8cfc\u5165\u00a0 (Purchase of Investment Securities\uff09<\/em><\/p>

    Ti\u1ec1n thu t\u1eeb vi\u1ec7c thanh l\u00ed c\u00e1c s\u1ea3n ph\u1ea9m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0 \u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\uff08Acquisition of Property, Plant and Equipment)\u00a0<\/p><\/td><\/tr>

    \u2462 D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u00a0 \u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u00a0 (Cash flows from Financing Activities\uff09<\/em><\/p>

    Ti\u1ec1n thu t\u1eeb b\u00e1n c\u00f4ng c\u1ee5 n\u1ee3\u00a0 \u8ca0\u50b5\u306b\u3088\u308b\u8cc7\u91d1\u8abf\u9054\u00a0 (Proceeds from Issuing Debt\uff09<\/em><\/p>

    Ti\u1ec1n chi tr\u1ea3 n\u1ee3 g\u1ed1c vay\u00a0 \u501f\u5165\u539f\u672c\u306e\u8fd4\u6e08\u00a0 (Repaying Loans)<\/em><\/p><\/td><\/tr>

    \u2463 L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3\u00a0 \u30ad\u30e3\u30c3\u30b7\u30e5\uff08\u73fe\u91d1\u3068\u73fe\u91d1\u540c\u7b49\u7269\uff09\u306e\u5897\u52a0\u984d\u307e\u305f\u306f\u6e1b\u5c11\u984d\uff08\u2460+\u2461+\u2462\uff09\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(Increase or Decrease in Cash and cash equivalents\uff09<\/em><\/p><\/td><\/tr>

    \u2464 Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3\u00a0 \u671f\u306e\u59cb\u3081\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u6b8b\u9ad8
    (Cash and cash equivalents, beginning of the year\uff09<\/em><\/p><\/td><\/tr>

    \u2465Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3\u00a0 \u671f\u306e\u7d42\u308f\u308a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u6b8b\u9ad8\uff08\u2464+\u2463\uff09
    (Cash and cash equivalents, end of the year\uff09<\/em><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Bi\u1ebft \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi s\u1ef1 li\u00ean t\u1ee5c trong kinh doanh c\u1ee7a c\u00f4ng ty. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu nh\u1eadp kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 ph\u00e2n t\u00edch ch\u00ednh x\u00e1c, do \u0111\u00f3, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 xem x\u00e9t k\u1ef9 h\u01a1n v\u1ec1 d\u00f2ng ti\u1ec1n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    (*)<\/strong>\u00a0S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ti\u1ebfng Anh M\u1ef9 v\u00e0 ti\u1ebfng Anh Anh<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Ti\u1ebfng Nh\u1eadt <\/strong><\/p><\/td>

    Ti\u1ebfng Anh – M\u1ef9\u00a0<\/b><\/p><\/td>

    Ti\u1ebfng Anh – Anh\u00a0<\/b><\/p><\/td><\/tr>

    B\u00e1o c\u00e1o thu nh\u1eadp\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u640d\u76ca\u8a08\u7b97\u66f8\u00a0<\/p><\/td>

    Income statement<\/p><\/td>

    Profit\uff06Loss Statement<\/p><\/td><\/tr>

    B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u00a0<\/p><\/td>

    Statement of cash flows<\/p><\/td>

    Cash flow statement<\/p><\/td><\/tr>

    H\u00e0ng t\u1ed3n kho \u68da\u5378\u8cc7\u7523<\/p><\/td>

    Inventory<\/p><\/td>

    Stock<\/p><\/td><\/tr>

    V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u8cc7\u672c\u91d1<\/p><\/td>

    Common stock<\/p><\/td>

    Ordinary shares<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    D\u1ecbch thu\u1eadt b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 kh\u00f3 kh\u00f4ng? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    V\u00ec \u0111\u1ed9 ch\u00ednh x\u00e1c l\u00e0 \u0111i\u1ec1u t\u1ed1i quan tr\u1ecdng trong vi\u1ec7c d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u00ean ngay c\u1ea3 nh\u1eefng sai s\u00f3t nh\u1ecf nh\u1ea5t c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf qua v\u00e0 b\u1ea3n d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh m\u1ed9t c\u00e1ch ho\u00e0n ch\u1ec9nh nh\u1ea5t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Ngo\u00e0i ra, kh\u00f4ng th\u1ec3 d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c n\u1ebfu kh\u00f4ng c\u00f3 ki\u1ebfn \u200b\u200bth\u1ee9c k\u1ebf to\u00e1n. C\u00e1c thu\u1eadt ng\u1eef t\u00e0i kho\u1ea3n v\u00e0 thu\u1eadt ng\u1eef k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00eau tr\u00ean c\u00f3 m\u1ed9t kh\u00e1i ni\u1ec7m v\u00e0 \u00fd ngh\u0129a c\u1ed1 \u0111\u1ecbnh, do \u0111\u00f3 khi d\u1ecbch t\u1eeb ti\u1ebfng Nh\u1eadt sang ti\u1ebfng Anh, v\u00ec l\u00e0 d\u1ecbch sang ti\u1ebfng Anh chung n\u00ean s\u1ebd c\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u theo m\u1ed9t ngh\u0129a kh\u00e1c.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng gi\u00fap duy tr\u00ec m\u1ed1i quan h\u1ec7 tin c\u1eady gi\u1eefa c\u00f4ng ty v\u00e0 c\u00e1c b\u00ean li\u00ean quan, c\u0169ng nh\u01b0 li\u00ean h\u1ec7 m\u1eadt thi\u1ebft \u0111\u1ebfn vi\u1ec7c x\u00e1c l\u1eadp c\u00e1c giao d\u1ecbch m\u1edbi. \u0110\u00e2y ph\u1ea3i l\u00e0 v\u0103n b\u1ea3n c\u00f3 th\u1ec3 truy\u1ec1n \u0111\u1ea1t n\u1ed9i dung ch\u00ednh x\u00e1c, d\u1ec5 hi\u1ec3u c\u0169ng nh\u01b0 t\u00ednh h\u1ea5p d\u1eabn c\u1ee7a c\u00f4ng ty \u0111\u00f3 \u0111\u1ebfn c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ed5 \u0111\u00f4ng.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Khi d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea1n ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c c\u00e1ch di\u1ec5n \u0111\u1ea1t hay s\u1eed d\u1ee5ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u1edf c\u00e1c khu v\u1ef1c n\u00f3i ti\u1ebfng Anh, \u0111\u1ed3ng th\u1eddi hi\u1ec3u bi\u1ebft m\u1ed9t c\u00e1ch chi ti\u1ebft v\u1ec1 ti\u00eau ch\u00ed k\u1ebf to\u00e1n \u1edf Nh\u1eadt B\u1ea3n v\u00e0 Hoa K\u1ef3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    C\u00e1c t\u1eeb v\u1ef1ng ti\u1ebfng Anh th\u01b0\u1eddng d\u00f9ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    B\u00e1o c\u00e1o thu nh\u1eadp (Income statement) \u0111\u01b0\u1ee3c chia th\u00e0nh doanh thu (Revenues) v\u00e0 chi ph\u00ed (Expenses), v\u00e0 ph\u00e2n t\u00edch nh\u01b0 sau.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Doanh thu\u00a0 \u53ce\u76ca\uff08Revenues)<\/p><\/td>

    T\u1ed5ng doanh thu \u58f2\u4e0a\uff08<\/em>Sales<\/em>\uff09<\/em><\/p>

    Thu Nh\u1eadp L\u1ee3i T\u1ee9c\u00a0 \u53d7\u3051\u53d6\u308a\u5229\u606f\uff08<\/em>Interest Earned<\/em>\uff09<\/em><\/p>

    Doanh thu ti\u1ec1n thu\u00ea\u00a0 \u53d7\u53d6\u8cc3\u8cb8\u6599\uff08<\/em>Rend Earned<\/em>\uff09<\/em><\/p>

    L\u1ee3i nhu\u1eadn kh\u00e1c\u00a0 \u305d\u306e\u4ed6\u306e\u53ce\u76ca\uff08<\/em>Other Revenues<\/em>\uff09<\/em><\/p><\/td><\/tr>

    \u00a0Chi ph\u00ed\u00a0 \u8cbb\u7528\uff08Expenses\uff09<\/p><\/td>

    Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u00a0\u58f2\u4e0a\u539f\u4fa1\uff08<\/em>Cost of Sales<\/em>\uff09<\/em>
    <\/em><\/p>

    Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd chung\u00a0 \u8ca9\u58f2\u8cbb\u30fb\u4e00\u822c\u7ba1\u7406\u8cbb\uff08<\/em>Selling and Administrative Expenses<\/em>\uff09<\/em><\/p>

    L\u01b0\u01a1ng\u00a0 \u7d66\u6599\uff08<\/em>Salaries<\/em>\uff09<\/em>
    <\/em><\/p>

    Chi ph\u00ed l\u00e3i vay \u652f\u6255\u3044\u5229\u606f\uff08<\/em>Income Tax expense<\/em>\uff09<\/em><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Balance Sheet) th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (Financial Position) c\u1ee7a c\u00f4ng ty v\u00e0 ch\u1ec9 ra t\u00e0i s\u1ea3n m\u00e0 c\u00f4ng ty c\u00f3 \u1edf m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    • V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u00a0 \u7d14\u8cc7\u7523\uff08Shareholders\u2019 Equity\uff09<\/li>
    • S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 \u30b0\u30eb\u30fc\u30d7\u79d1\u76ee\u306e\u671f\u672b\u3067\u306e\u6b8b\u9ad8\uff08Ending Balance\uff09<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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      B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 chia c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty th\u00e0nh ba lo\u1ea1i sau \u0111\u1ec3 th\u1ec3 hi\u1ec7n thu nh\u1eadp v\u00e0 chi ti\u00eau c\u1ee7a c\u00f4ng ty.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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      • Ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0 \u55b6\u696d\u6d3b\u52d5\uff08Operating Activities)\u00a0<\/li>
      • Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0\u00a0 \u6295\u8cc7\u6d3b\u52d5\uff08Investing Activities\uff09<\/li>
      • Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u00a0 \u8ca1\u52d9\u6d3b\u52d5\uff08Financing Activities\uff09<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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        Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf tr\u00ean, chuy\u00ean m\u00f4n cao v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf phong ph\u00fa l\u00e0 y\u1ebfu t\u1ed1 c\u1ea7n thi\u1ebft cho vi\u1ec7c d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi c\u0169ng c\u1ea7n n\u1eafm r\u00f5 c\u00e1c xu h\u01b0\u1edbng m\u1edbi nh\u1ea5t trong c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf. \u0110\u1ec3 l\u1eadp m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ti\u1ebfng Anh, ti\u1ebfng Nh\u1eadt, ti\u1ebfng Trung ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7, t\u1ed1t h\u01a1n h\u1ebft b\u1ea1n n\u00ean nh\u1edd \u0111\u1ebfn m\u1ed9t c\u00f4ng ty d\u1ecbch thu\u1eadt.<\/p>

        Sau \u0111\u00e2y, ch\u00fang t\u00f4i xin gi\u1edbi thi\u1ec7u v\u00e0i n\u00e9t v\u1ec1 d\u1ecbch v\u1ee5 phi\u00ean d\u1ecbch c\u1ee7a c\u00f4ng ty Gi\u00e1o D\u1ee5c V\u00e0 D\u1ecbch Thu\u1eadt IFK, vui l\u00f2ng tham kha\u0309o th\u00f4ng tin b\u00ean d\u01b0\u1edbi.<\/p>

        1. D\u1ecbch v\u1ee5 d\u1ecbch thu\u1eadt ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 nhanh ch\u00f3ng<\/strong><\/li><\/ol>

          B\u1ea3n th\u1ea3o \u0111\u01b0\u1ee3c d\u1ecbch s\u1ebd \u0111\u01b0\u1ee3c hi\u1ec7u \u0111\u00ednh v\u00e0 xem x\u00e9t, \u0111\u1ed3ng th\u1eddi xem x\u00e9t c\u00e1c c\u00e1ch di\u1ec5n \u0111\u1ea1t v\u00e0 thu\u1eadt ng\u1eef ph\u00f9 h\u1ee3p \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c b\u1ea3n d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u1ed9 ch\u00ednh x\u00e1c cao.<\/p>

          Ch\u00fang t\u00f4i s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1ecdi th\u1ee9 t\u1eeb y\u00eau c\u1ea7u trong qu\u00e1 tr\u00ecnh d\u1ecbch thu\u1eadt \u0111\u1ebfn ng\u00e0y giao h\u00e0ng v\u00e0 ch\u00fang t\u00f4i s\u1ebd s\u1eb5n l\u00f2ng th\u1ea3o lu\u1eadn v\u1ec1 b\u1ea5t k\u1ef3 thay \u0111\u1ed5i n\u00e0o trong ng\u00e0y giao h\u00e0ng.<\/p>

          2. Bi\u00ean d\u1ecbch vi\u00ean v\u00e0 ng\u01b0\u1eddi hi\u1ec7u \u0111\u00ednh am hi\u1ec3u v\u1ec1 c\u00e1c l\u0129nh v\u1ef1c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n:<\/strong><\/p>

          Ngo\u00e0i tr\u00ecnh \u0111\u1ed9 ngo\u1ea1i ng\u1eef cao, ch\u00fang t\u00f4i c\u00f2n c\u00f3 c\u00e1c bi\u00ean d\u1ecbch vi\u00ean v\u00e0 ng\u01b0\u1eddi hi\u1ec7u \u0111\u00ednh c\u00f3 kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong ng\u00e0nh t\u00e0i ch\u00ednh v\u00e0 th\u00f4ng th\u1ea1o c\u00e1c c\u00e1ch di\u1ec5n \u0111\u1ea1t v\u00e0 thu\u1eadt ng\u1eef t\u00e0i ch\u00ednh quen thu\u1ed9c v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. Ch\u00fang t\u00f4i s\u1ebd ch\u1ec9 \u0111\u1ecbnh bi\u00ean d\u1ecbch vi\u00ean ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi y\u00eau c\u1ea7u b\u1ea3n d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch h\u00e0ng, k\u1ec3 c\u1ea3 khi \u0111\u00f3 d\u1ef1 \u00e1n li\u00ean t\u1ee5c d\u00e0i h\u1ea1n.<\/p>

          3. H\u1ec7 th\u1ed1ng b\u1ea3o m\u1eadt cao<\/strong><\/p>

          V\u00ec d\u1ecbch thu\u1eadt b\u00e1o c\u00e1o t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u01b0u gi\u1eef v\u00e0 d\u1ecbch c\u00e1c t\u00e0i li\u1ec7u c\u00f3 t\u00ednh b\u1ea3o m\u1eadt cao, n\u00ean c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o m\u1eadt k\u0129 l\u01b0\u1ee1ng l\u00e0 kh\u00f4ng th\u1ec3 thi\u1ebfu. Ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n t\u1ea5t c\u1ea3 c\u00e1c bi\u1ec7n ph\u00e1p c\u00f3 th\u1ec3 c\u00f3 nh\u01b0 c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o m\u1eadt Internet, th\u1ecfa thu\u1eadn kh\u00f4ng ti\u1ebft l\u1ed9 v\u00e0 m\u00e3 h\u00f3a t\u1ec7p d\u1eef li\u1ec7u \u0111\u1ec3 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u quan tr\u1ecdng c\u1ee7a kh\u00e1ch h\u00e0ng kh\u1ecfi c\u00e1c m\u1ed1i \u0111e d\u1ecda kh\u00e1c nhau.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

          B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 lo\u1ea1i t\u00e0i li\u1ec7u quan tr\u1ecdng th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh c\u00f4ng ty, l\u00e0 v\u0103n ki\u1ec7n c\u00f3 m\u1ed1i quan h\u1ec7 m\u1eadt thi\u1ebft gi\u1eefa ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty v\u00e0 c\u00e1c b\u00ean li\u00ean quan. Do qu\u00e1 tr\u00ecnh qu\u1ed1c t\u1ebf h\u00f3a kinh doanh c\u0169ng \u0111\u00e3 l\u00e0m nhu c\u1ea7u d\u1ecbch thu\u1eadt b\u00e1o c\u00e1o t\u00e0i ch\u00ednh […]<\/p>\n","protected":false},"author":131,"featured_media":192034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","footnotes":""},"categories":[169],"tags":[170,610,227,401],"class_list":{"0":"post-192017","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-cong-ty-dich-thuat-ifk","8":"tag-dich-thuat","9":"tag-dich-thuat-bao-cao-tai-chinh","10":"tag-dich-thuat-ifk","11":"tag-dich-thuat-tieng-nhat"},"_links":{"self":[{"href":"https:\/\/translationifk.com\/en\/wp-json\/wp\/v2\/posts\/192017","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/translationifk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/translationifk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/translationifk.com\/en\/wp-json\/wp\/v2\/users\/131"}],"replies":[{"embeddable":true,"href":"https:\/\/translationifk.com\/en\/wp-json\/wp\/v2\/comments?post=192017"}],"version-history":[{"count":0,"href":"https:\/\/translationifk.com\/en\/wp-json\/wp\/v2\/posts\/192017\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/translationifk.com\/en\/wp-json\/wp\/v2\/media\/192034"}],"wp:attachment":[{"href":"https:\/\/translationifk.com\/en\/wp-json\/wp\/v2\/media?parent=192017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/translationifk.com\/en\/wp-json\/wp\/v2\/categories?post=192017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/translationifk.com\/en\/wp-json\/wp\/v2\/tags?post=192017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}