{"id":3832,"date":"2024-04-04T16:28:38","date_gmt":"2024-04-04T09:28:38","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3832"},"modified":"2024-04-04T16:28:38","modified_gmt":"2024-04-04T09:28:38","slug":"cac-buoc-kiem-tra-truoc-khi-len-bctc-2023","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-buoc-kiem-tra-truoc-khi-len-bctc-2023\/","title":{"rendered":"C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra tr\u01b0\u1edbc khi l\u00ean BCTC 2023"},"content":{"rendered":"

Ngu\u1ed3n: S\u01b0u t\u1ea7m<\/span><\/i><\/p>\n

C\u1ee9 m\u1ed7i \u0111\u1ed9 th\u00e1ng 3 v\u1ec1 k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u01a1 quan thu\u1ebf. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u01b0 v\u1eady nh\u01b0ng \u0111\u1ec3 l\u00ean m\u1ed9t b\u00e1o c\u00e1o ho\u00e0n ch\u1ec9nh k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i ki\u1ec3m tra nh\u1eefng g\u00ec? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd c\u00f9ng k\u1ebf to\u00e1n t\u00ecm hi\u1ec3u c\u00e1c b\u01b0\u1edbc ki\u1ec3m tra tr\u01b0\u1edbc khi l\u00ean BCTC.<\/span><\/i><\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 1: Ki\u1ec3m tra thu\u1ebf GTGT mua v\u00e0o, b\u00e1n ra\u00a0<\/b><\/h3>\n

Ki\u1ec3m tra t\u1ed5ng thu\u1ebf GTGT \u1edf b\u1ea3ng k\u00ea b\u00e1n ra, mua v\u00e0o tr\u00ean website: hoadondientu so v\u1edbi t\u1edd khai thu\u1ebf GTGT h\u00e0ng k\u1ef3 \u0111\u00e3 n\u1ed9p v\u00e0 nh\u1eadp s\u1ed1 li\u1ec7u \u0111\u00e3 nh\u1eadp l\u00ean ph\u1ea7n m\u1ec1m.<\/span><\/p>\n

\u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ki\u1ec3m tra v\u00e0 r\u00e0 so\u00e1t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n b\u1ecb s\u00f3t, h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf\/b\u1ed5 sung, k\u00ea khai c\u00e1c t\u1edd khai thu\u1ebf GTGT \u0111\u00e3 b\u1ecb sai s\u00f3t tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

B\u01b0\u1edbc 2: \u0110\u1ea7u n\u0103m k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/b><\/h3>\n

Tr\u00ean s\u1ed1 D\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh t\u00e0i kho\u1ea3n n\u0103m tr\u01b0\u1edbc ki\u1ec3m tra:<\/span><\/p>\n

    \n
  1. N\u1ebfu TK 4214 d\u01b0 C\u00f3 (L\u00e3i k\u1ebf to\u00e1n)<\/span><\/li>\n<\/ol>\n

    H\u1ea1ch to\u00e1n: N\u1ee3 4212<\/span><\/p>\n

    C\u00f3 4211<\/span><\/p>\n

      \n
    1. N\u1ebfu TK 4212 d\u01b0 N\u1ee3 (L\u1ed7 k\u1ebf to\u00e1n):<\/span><\/li>\n<\/ol>\n

      H\u1ea1ch to\u00e1n: N\u1ee3 421<\/span><\/p>\n

      C\u00f3 4212<\/span><\/p>\n

      B\u01b0\u1edbc 3: Ki\u1ec3m tra \u0111\u00e3 h\u1ea1ch to\u00e1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ee7 ch\u01b0a?<\/b><\/h3>\n

      H\u1ea1ch to\u00e1n TT 200 :<\/span><\/p>\n

        \n
      • CP Thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p : N\u1ee3 6425<\/span><\/li>\n<\/ul>\n

        \u00a0C\u00f3 3339<\/span><\/p>\n

          \n
        • \u00a0N\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i : N\u1ee3 3339\u00a0<\/span><\/li>\n<\/ul>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 111, 112<\/span><\/p>\n

          H\u1ea1ch to\u00e1n TT 133 :<\/span><\/p>\n

            \n
          • CP Thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p : N\u1ee3 6422<\/span><\/li>\n<\/ul>\n

            \u00a0C\u00f3 3339<\/span><\/p>\n

              \n
            • N\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i : N\u1ee3 3339<\/span><\/li>\n<\/ul>\n

              \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 111, 112<\/span><\/p>\n

              M\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 n\u1ed9p thu\u1ebf M\u00f4n b\u00e0i:<\/span><\/p>\n

              B\u1eadc 1: V\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 10 t\u1ef7 => \u0110\u00f3ng 3.000.000\u0111.<\/span><\/p>\n

              B\u1eadc 2: V\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 10 t\u1ef7 \u0111\u1ed5 xu\u1ed1ng => \u0110\u00f3ng 2.000.000\u0111.<\/span><\/p>\n

              B\u1eadc 3: Chi nh\u00e1nh, VP \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c => \u0110\u00f3ng 1.000.000\u0111<\/span><\/p>\n

              B\u01b0\u1edbc 4: TK 111- Ti\u1ec1n m\u1eb7t<\/b><\/h3>\n
                \n
              • TK 111 Ti\u1ec1n m\u1eb7t:<\/span>\n
                  \n
                • S\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 s\u1ed5 C\u00e1i TK 1111 = S\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 TK 1111 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 s\u1ed5 Qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/span><\/li>\n
                • \u00a0S\u1ed1 ph\u00e1t sinh N\u1ee3\/C\u00f3 trong k\u1ef3 s\u1ed5 c\u00e1i TK 1111 = S\u1ed1 ph\u00e1t sinh N\u1ee3\/C\u00f3 trong k\u1ef3 TK 1111 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 ph\u00e1t sinh N\u1ee3\/C\u00f3 trong k\u1ef3 s\u1ed5 Qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/span><\/li>\n
                • S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 s\u1ed5 c\u00e1i TK 1111 = S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 TK 1111 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 s\u1ed5 Qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
                    \n
                  • Ki\u1ec3m tra xem s\u1ed1 d\u01b0 trong ng\u00e0y c\u1ee7a th\u00e1ng c\u00f3 b\u1ecb \u00e2m qu\u1ef9 kh\u00f4ng ?<\/span><\/li>\n
                  • Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3.<\/span><\/li>\n
                  • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 t\u1ea1i ng\u00e0y cu\u1ed1i n\u0103m v\u1edbi Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9 t\u1ea1i ng\u00e0y 31\/12.<\/span><\/li>\n
                  • Ki\u1ec3m tra xem \u0111\u00e3 \u0111\u00e1nh gi\u00e1 cu\u1ed1i k\u1ef3 v\u1edbi kho\u1ea3n ti\u1ec1n m\u1eb7t c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ch\u01b0a?<\/span><\/li>\n<\/ul>\n

                    C\u00e1ch x\u1eed l\u00fd:<\/span><\/p>\n

                      \n
                    • N\u1ebfu \u00e2m qu\u1ef9 th\u00ec nh\u1eadp c\u00e1c nghi\u1ec7p v\u1ee5 thu ti\u1ec1n l\u00ean tr\u01b0\u1edbc, chi ti\u1ec1n xu\u1ed1ng sau, “t\u0103ng thu, gi\u1ea3m chi, t\u00edch c\u1ef1c c\u1ea7m nh\u1ea7m!<\/span><\/li>\n<\/ul>\n

                      A\/ Treo t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n mua h\u00e0ng tr\u00ean c\u00f4ng n\u1ee3 TK 331, khi n\u00e0o c\u00f3 ti\u1ec1n th\u00ec tr\u1ea3 NCC, ho\u00e3n chi c\u00e1c kho\u1ea3n chi ti\u1ec1n m\u1eb7t nh\u01b0ng ri\u00eang kho\u1ea3n chi ph\u00ed l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p theo l\u01b0\u01a1ng n\u0103m 2023 th\u00ec th\u1eddi h\u1ea1n l\u00e0 31\/03\/2024 (h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 QTT n\u0103m 2023 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN n\u0103m 2023. C\u1ea7n c\u00e2n \u0111\u1ed1i, t\u00ednh to\u00e1n m\u1ee9c chi ph\u00f9 h\u1ee3p \u0111\u1ec3 t\u1ed1i \u01b0u thu\u1ebf TNCN k\u1ef3 chi tr\u1ea3 (n\u1ebfu ph\u00e1t sinh).<\/span><\/p>\n

                      B\/ L\u1eadp h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n ti\u1ec1n, vay ti\u1ec1n c\u00e1 nh\u00e2n c\u00f3 l\u00e3i su\u1ea5t \u0111\u1ec3 b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng t\u1ea1m th\u1eddi: N\u1ee3 TK 111 \/ C\u00f3 3411 . C\u00e1ch n\u00e0y 99% k\u1ebf to\u00e1n hay d\u00f9ng nh\u01b0ng kh\u00f4ng bi\u1ebft r\u1eb1ng r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh l\u00e3i su\u1ea5t cho vay c\u1ee7a c\u00e1 nh\u00e2n, truy thu thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a N\u0110 132\/2020\/N\u0110-CP l\u00e0 r\u1ea5t cao. M\u1ecdi ng\u01b0\u1eddi c\u1ea7n c\u1ea9n tr\u1ecdng v\u00e0 xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng \u0111\u01b0\u1ee3c – m\u1ea5t khi l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n n\u00e0y.<\/span><\/p>\n

                      C\/ \u0110\u0103ng k\u00fd thay \u0111\u1ed5i (t\u0103ng) v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty: N\u1ee3 TK 111 \/ C\u00f3 TK 411. Khi s\u1eed d\u1ee5ng ph\u01b0\u01a1ng \u00e1n n\u00e0y c\u1ea7n xem x\u00e9t nhu c\u1ea7u v\u1ed1n trong c\u1ea3 d\u00e0i h\u1ea1n v\u00e0 ng\u1eafn h\u1ea1n \u0111\u1ec3 c\u00e2n \u0111\u1ed1i m\u1ee9c t\u0103ng ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh d\u00f2ng ti\u1ec1n c\u1ee7a DN.\u00a0<\/span><\/p>\n

                      *Ti\u1ec1n m\u1eb7t kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u00e2m.<\/span><\/p>\n

                      B\u01b0\u1edbc 5: TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/h3>\n
                        \n
                      • S\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 s\u1ed5 c\u00e1i 112 = S\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 TK 112 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng = S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng ho\u1eb7c sao k\u00ea.<\/span><\/li>\n
                      • S\u1ed1 ph\u00e1t sinh N\u1ee3\/C\u00f3 s\u1ed5 c\u00e1i TK 112 = S\u1ed1 ph\u00e1t sinh N\u1ee3 – C\u00f3 TK 112 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 ph\u00e1t sinh N\u1ee3\/C\u00f3 s\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ho\u1eb7c sao k\u00ea = S\u1ed1 ph\u00e1t sinh r\u00fat ra – n\u1ed9p v\u00e0o tr\u00ean s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng ho\u1eb7c sao k\u00ea.<\/span><\/li>\n
                      • S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 s\u1ed5 c\u00e1i TK 112 = S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 112 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 s\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ho\u1eb7c sao k\u00ea = S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 \u1edf s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng ho\u1eb7c sao k\u00ea.<\/span><\/li>\n
                      • Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3.<\/span><\/li>\n
                      • L\u1ea5y s\u1ed5 ph\u1ee5 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ng\u00e2n h\u00e0ng m\u00e0 c\u00f4ng ty \u0111\u00e3 m\u1edf.<\/span><\/li>\n
                      • \u0110\u1ed1i chi\u1ebfu s\u1ed1 ph\u00e1t sinh v\u00e0 s\u1ed1 d\u01b0 t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m gi\u1eefa s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng v\u00e0 s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n 112 v\u00e0 \u0111\u1ea3m b\u1ea3o ch\u00fang kh\u1edbp nhau.<\/span><\/li>\n
                      • \u0110\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n ti\u1ec1n ngo\u1ea1i t\u1ec7: Ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
                      • N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span><\/li>\n<\/ul>\n

                        N\u1ee3 c\u00e1c TK 1122<\/span><\/p>\n

                        \u00a0\u00a0C\u00f3 TK 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131).<\/span><\/p>\n

                          \n
                        • N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span><\/li>\n<\/ul>\n

                          N\u1ee3 TK 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/span><\/p>\n

                          \u00a0\u00a0C\u00f3 c\u00e1c TK 1122<\/span><\/p>\n

                            \n
                          • K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ghi:<\/span><\/li>\n<\/ul>\n

                            N\u1ee3 TK 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/span><\/p>\n

                            \u00a0\u00a0C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/span><\/p>\n

                              \n
                            • K\u1ebft chuy\u1ec3n l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span><\/li>\n<\/ul>\n

                              N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/span><\/p>\n

                              \u00a0\u00a0C\u00f3 TK 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131).<\/span><\/p>\n

                              Ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng:<\/b><\/p>\n

                              Ch\u00fa \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n kho\u1ea3n tr\u00ean 20.000.000\u0111.<\/span><\/p>\n

                                \n
                              • In sao k\u00ea \u0111\u1ea7y \u0111\u1ee7 12 th\u00e1ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb: gi\u1ea5y b\u00e1o N\u1ee3, gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/li>\n
                              • K\u1eb9p m\u1ed7i th\u00e1ng th\u00e0nh 1 t\u1eadp, kh\u00f4ng \u0111\u1ec3 l\u1eabn l\u1ed9n.<\/span><\/li>\n
                              • \u1ee6y nhi\u1ec7m chi th\u00ec photo \u0111\u1ec3 k\u1eb9p c\u00f9ng h\u00f3a \u0111\u01a1n > 20.000.000\u0111, chuy\u1ec3n kho\u1ea3n.<\/span><\/li>\n<\/ul>\n

                                B\u01b0\u1edbc 6: TK 121 – TK ch\u1ee9ng kho\u00e1n kinh doanh<\/b><\/h3>\n
                                  \n
                                • Cu\u1ed1i n\u0103m ti\u1ebfn h\u00e0nh ki\u1ec3m tra c\u00e1c kho\u1ea3n tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u0111\u00e3 kh\u1edbp v\u1edbi x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 c\u1ee7a c\u00f4ng ty l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n ch\u01b0a?<\/span><\/li>\n
                                • Ti\u1ebfn h\u00e0nh tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n. \u0110\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i ng\u00e0y 31\/12. H\u1ea1ch to\u00e1n: N\u1ee3 TK 635\/ C\u00f3 TK 2291<\/span><\/li>\n<\/ul>\n

                                  B\u01b0\u1edbc 7: TK 128 – Ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n cho vay<\/b><\/h3>\n