{"id":8706,"date":"2024-12-25T21:57:35","date_gmt":"2024-12-25T21:57:35","guid":{"rendered":"https:\/\/blog.ezworkapp.com\/index.php\/2024\/12\/25\/huong-dan-nguyen-tac-ke-toan-cua-tai-khoan-112-chinh-xac-nam-2019\/"},"modified":"2024-12-25T21:57:35","modified_gmt":"2024-12-25T21:57:35","slug":"huong-dan-nguyen-tac-ke-toan-cua-tai-khoan-112-chinh-xac-nam-2019","status":"publish","type":"post","link":"https:\/\/blog.ezworkapp.com\/index.php\/2024\/12\/25\/huong-dan-nguyen-tac-ke-toan-cua-tai-khoan-112-chinh-xac-nam-2019\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 112 ch\u00ednh x\u00e1c n\u0103m 2019"},"content":{"rendered":"<div class=\"uk-panel uk-margin\" id=\"template-nJy84WMn#1\">\n<p>H\u1ecdc Excel Online c\u00f3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e2u h\u1ecfi t\u1eeb b\u1ea1n namthanhcong1999, m\u1ed9t h\u1ecdc vi\u00ean c\u1ee7a kh\u00f3a\u00a0<a href=\"https:\/\/hocexcel.online\/course\/detail\/kth101-ke-toan-tong-hop-tu-a-z\">K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1eeb A \u0111\u1ebfn Z<\/a>\u00a0nh\u01b0: Sau khi \u0111\u1ecdc b\u00e0i vi\u1ebft\u00a0<a href=\"http:\/\/blog.ezworkapp.com\/hach-toan-giao-dich-kinh-te-lien-quan-den-tai-khoan-tien-gui-ngan-hang.html\">n\u00e0y<\/a>, em r\u1ea5t mu\u1ed1n th\u1ea7y c\u00f4 gi\u1ea3i th\u00edch cho em v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1eb1ng sau c\u00e1ch m\u00e0 c\u00e1c giao d\u1ecbch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n! Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n l\u00e0 m\u1ed9t ph\u1ea7n r\u1ea5t quan tr\u1ecdng trong nghi\u1ec7p v\u1ee5 c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n l\u01b0\u1eddi \u00f4n l\u1ea1i v\u00e0 ghi nh\u1edb. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd n\u00eau ra nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 112.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_61 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Xem nhanh<\/p>\n<p><label for=\"ez-toc-cssicon-toggle-item-676c7fce9e95f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><\/span><\/span><\/label><\/p>\n<nav>\n<ul class=\"ez-toc-list ez-toc-list-level-1 \">\n<li class=\"ez-toc-page-1 ez-toc-heading-level-1\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/blog.hocexcel.online\/huong-dan-nguyen-tac-ke-toan-cua-tai-khoan-112.html#Nguyen_tac_ke_toan\" title=\"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-1\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/blog.hocexcel.online\/huong-dan-nguyen-tac-ke-toan-cua-tai-khoan-112.html#Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_112_%E2%80%93_Tien_gui_ngan_hang\" title=\"K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\">K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/a><\/li>\n<\/ul>\n<\/nav>\n<\/div>\n<h1><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan\"><\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 12, kho\u1ea3n 1, TH\u00d4NG T\u01af 200\/2014\/TT-BTC, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 112 nh\u01b0 sau:<\/p>\n<p style=\"font-weight: 400\">T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i Ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p. C\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n 112 \u201cti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng\u201d l\u00e0 c\u00e1c gi\u1ea5y b\u00e1o C\u00f3, b\u00e1o N\u1ee3 ho\u1eb7c b\u1ea3n sao k\u00ea c\u1ee7a Ng\u00e2n h\u00e0ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c (u\u1ef7 nhi\u1ec7m chi, u\u1ef7 nhi\u1ec7m thu, s\u00e9c chuy\u1ec3n kho\u1ea3n, s\u00e9c b\u1ea3o chi,\u2026).<\/p>\n<p style=\"font-weight: 400\">a) Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb c\u1ee7a Ng\u00e2n h\u00e0ng g\u1eedi \u0111\u1ebfn, k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo. N\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, s\u1ed1 li\u1ec7u \u1edf ch\u1ee9ng t\u1eeb g\u1ed1c v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb c\u1ee7a Ng\u00e2n h\u00e0ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o cho Ng\u00e2n h\u00e0ng \u0111\u1ec3 c\u00f9ng \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi. Cu\u1ed1i th\u00e1ng, ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch th\u00ec k\u1ebf to\u00e1n ghi s\u1ed5 theo s\u1ed1 li\u1ec7u c\u1ee7a Ng\u00e2n h\u00e0ng tr\u00ean gi\u1ea5y b\u00e1o N\u1ee3, b\u00e1o C\u00f3 ho\u1eb7c b\u1ea3n sao k\u00ea. S\u1ed1 ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) ghi v\u00e0o b\u00ean N\u1ee3 TK 138 \u201cPh\u1ea3i thu kh\u00e1c\u201d (1388) (n\u1ebfu s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n l\u1edbn h\u01a1n s\u1ed1 li\u1ec7u c\u1ee7a Ng\u00e2n h\u00e0ng) ho\u1eb7c ghi v\u00e0o b\u00ean C\u00f3 TK 338 \u201cPh\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c\u201d (3388) (n\u1ebfu s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n nh\u1ecf h\u01a1n s\u1ed1 li\u1ec7u c\u1ee7a Ng\u00e2n h\u00e0ng). Sang th\u00e1ng sau, ti\u1ebfp t\u1ee5c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ghi s\u1ed5.<\/p>\n<p style=\"font-weight: 400\">b) \u1ede nh\u1eefng doanh nghi\u1ec7p c\u00f3 c\u00e1c t\u1ed5 ch\u1ee9c, b\u1ed9 ph\u1eadn ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang, c\u00f3 th\u1ec3 m\u1edf t\u00e0i kho\u1ea3n chuy\u00ean thu, chuy\u00ean chi ho\u1eb7c m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n ph\u00f9 h\u1ee3p \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c giao d\u1ecbch, thanh to\u00e1n. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo t\u1eebng lo\u1ea1i ti\u1ec1n g\u1eedi (\u0110\u1ed3ng Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i).<\/p>\n<p style=\"font-weight: 400\">c) Ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n chi ti\u1ebft s\u1ed1 ti\u1ec1n g\u1eedi theo t\u1eebng t\u00e0i kho\u1ea3n \u1edf Ng\u00e2n h\u00e0ng \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/p>\n<p style=\"font-weight: 400\">d) Kho\u1ea3n th\u1ea5u chi ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi \u00e2m tr\u00ean t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 kho\u1ea3n vay ng\u00e2n h\u00e0ng.<\/p>\n<div class=\"code-block code-block-1\" style=\"margin: 8px 0;clear: both\">\n<div class=\"ad-inserterpro\">\n<a href=\"https:\/\/hocexcel.online\/course\/preview\/ex101-excel-tu-co-ban-den-chuyen-gia-danh-cho-nguoi-di-lam\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/ex101_92019-nho-810.gif\" title=\"ex101_92019-nho-810\"><br \/>\n<\/a>\n<\/div>\n<\/div>\n<p style=\"font-weight: 400\">\u0111) Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam theo nguy\u00ean t\u1eafc:<\/p>\n<p style=\"font-weight: 400\">\u2013 B\u00ean N\u1ee3 TK 1122 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p r\u00fat qu\u1ef9 ti\u1ec1n m\u1eb7t b\u1eb1ng ngo\u1ea1i t\u1ec7 g\u1eedi v\u00e0o Ng\u00e2n h\u00e0ng th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 1112.<\/p>\n<p style=\"font-weight: 400\">\u2013 B\u00ean C\u00f3 TK 1122 \u00e1p d\u1ee5ng\u00a0t\u1ef7 gi\u00e1 ghi s\u1ed5 B\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/p>\n<p style=\"font-weight: 400\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i ph\u1ea7n h\u01b0\u1edbng d\u1eabn t\u00e0i kho\u1ea3n 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan.<\/p>\n<p style=\"font-weight: 400\">e) V\u00e0ng ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 v\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi c\u00e1c ch\u1ee9c n\u0103ng c\u1ea5t tr\u1eef gi\u00e1 tr\u1ecb, kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i v\u00e0ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch l\u00e0 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c h\u00e0ng ho\u00e1 \u0111\u1ec3 b\u00e1n. Vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u00e0ng ti\u1ec1n t\u1ec7 ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<p style=\"font-weight: 400\">g) T\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 v\u00e0 v\u00e0ng ti\u1ec1n t\u1ec7 theo nguy\u00ean t\u1eafc:<\/p>\n<p style=\"font-weight: 400\">\u2013 T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng khi \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 l\u00e0 t\u1ef7 gi\u00e1 mua ngo\u1ea1i t\u1ec7 c\u1ee7a ch\u00ednh ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 \u1edf nhi\u1ec1u ng\u00e2n h\u00e0ng kh\u00e1c nhau v\u00e0 t\u1ef7 gi\u00e1 mua c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch \u0111\u00e1ng k\u1ec3 th\u00ec c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 mua c\u1ee7a m\u1ed9t trong s\u1ed1 c\u00e1c ng\u00e2n h\u00e0ng n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 l\u00e0m c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n<p style=\"font-weight: 400\">\u2013 V\u00e0ng ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 mua tr\u00ean th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Gi\u00e1 mua tr\u00ean th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc l\u00e0 gi\u00e1 mua \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 b\u1edfi Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng c\u00f4ng b\u1ed1 gi\u00e1 mua v\u00e0ng th\u00ec t\u00ednh theo gi\u00e1 mua c\u00f4ng b\u1ed1 b\u1edfi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh v\u00e0ng theo lu\u1eadt \u0111\u1ecbnh.<\/p>\n<h1 style=\"font-weight: 400\"><span class=\"ez-toc-section\" id=\"Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_112_%E2%80%93_Tien_gui_ngan_hang\"><\/span><b><span lang=\"NL\">K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/b><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"font-weight: 400\"><b><strong>B\u00ean N\u1ee3:<\/strong><\/b><\/p>\n<p style=\"font-weight: 400\">\u2013 C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 g\u1eedi v\u00e0o Ng\u00e2n h\u00e0ng;<\/p>\n<p style=\"font-weight: 400\">\u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam).<\/p>\n<p style=\"font-weight: 400\">\u2013 Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 t\u0103ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o<\/p>\n<p style=\"font-weight: 400\"><b><strong>B\u00ean C\u00f3:<\/strong><\/b><\/p>\n<p style=\"font-weight: 400\">\u2013 C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 r\u00fat ra t\u1eeb Ng\u00e2n h\u00e0ng;<\/p>\n<p style=\"font-weight: 400\">\u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam).<\/p>\n<p style=\"font-weight: 400\">\u2013 Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 gi\u1ea3m t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o<\/p>\n<p style=\"font-weight: 400\"><b><strong>S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/b><\/p>\n<p style=\"font-weight: 400\">S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 hi\u1ec7n c\u00f2n g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n<p style=\"font-weight: 400\"><b><strong><em>T\u00e0i kho\u1ea3n 112 \u2013 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/b><\/p>\n<p style=\"font-weight: 400\">\u2013\u00a0<em>T\u00e0i kho\u1ea3n 1121 \u2013 Ti\u1ec1n Vi\u1ec7t Nam<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/p>\n<p style=\"font-weight: 400\">\u2013\u00a0<em>T\u00e0i kho\u1ea3n 1122 \u2013 Ngo\u1ea1i t\u1ec7<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i \u0111\u00e3 quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam.<\/p>\n<p style=\"font-weight: 400\">\u2013\u00a0<em>T\u00e0i kho\u1ea3n 1123 \u2013 V\u00e0ng ti\u1ec1n t\u1ec7<\/em>: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng v\u00e0 gi\u00e1 tr\u1ecb v\u00e0ng ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p \u0111ang g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n<p style=\"font-weight: 400\">8-)8-)8-)8-)8-)8-)8-)8-)8-)8-)8-)8-)8-)8-)8-)8-)<\/p>\n<p><em>Ch\u00fac c\u00e1c b\u1ea1n h\u1ecdc vui v\u1edbi H\u1ecdc Excel Online!<\/em><\/p>\n<p><em>M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft\u00a0b\u1ed5 \u00edch v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n:<\/em><\/p>\n<p><em><a href=\"http:\/\/blog.ezworkapp.com\/lap-bao-cao-tai-chinh-nam-chinh-xac-nhat.html\">H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/a><\/em><\/p>\n<p><em><a href=\"http:\/\/blog.ezworkapp.com\/huong-dan-lap-bao-cao-tai-chinh-giua-nien-do-nam-2019.html\">H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/a><\/em><\/p>\n<\/div>\n<div class=\"uk-panel uk-margin uk-width-xlarge\">\n<p>Click \u0111\u0103ng k\u00fd h\u1ecdc t\u1ea1i:<\/p>\n<p><a href=\"http:\/\/blog.ezworkapp.com\/khoa-hoc\" target=\"_blank\" rel=\"noopener\">T\u1ea5t c\u1ea3 kho\u00e1 h\u1ecdc\u00a0<span>\ud83d\udcd6<\/span><\/a><\/p>\n<p><a href=\"http:\/\/blog.ezworkapp.com\/huong-dan-kich-hoat-khoa-hoc-tai-hoc-excel-online.html\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn k\u00edch ho\u1ea1t<\/a><\/p>\n<p>HKD H\u1ecdc Excel Online<br \/>S\u1ed1 \u0110K: 17A80048102<\/p>\n<\/div>\n<div class=\"uk-panel uk-text-small uk-margin uk-margin-remove-bottom uk-text-center\">\n<p>\u00a9  document.currentScript.insertAdjacentHTML(&#8216;afterend&#8217;, &#8221; + new Intl.DateTimeFormat(document.documentElement.lang, {year: &#8216;numeric&#8217;}).format() + &#8221;);  H\u1ecdc Excel Online. All rights reserved.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"ad-inserterpro\">\n<a href=\"https:\/\/hocexcel.online\/course\/preview\/ex101-excel-tu-co-ban-den-chuyen-gia-danh-cho-nguoi-di-lam\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/ex101_92019-nho-810.gif\"><br \/>\n<\/a>\n<\/div>\n","protected":false},"author":1,"featured_media":8707,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-8706","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excel-co-ban"],"_links":{"self":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts\/8706","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/comments?post=8706"}],"version-history":[{"count":0,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts\/8706\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/media\/8707"}],"wp:attachment":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/media?parent=8706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/categories?post=8706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/tags?post=8706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}