{"id":2106,"date":"2025-01-10T04:58:41","date_gmt":"2025-01-10T04:58:41","guid":{"rendered":"https:\/\/economy.theblock101.com\/?p=2106"},"modified":"2025-01-10T04:58:42","modified_gmt":"2025-01-10T04:58:42","slug":"phuong-phap-bao-cao-luu-chuyen-tien-te-gian-tiep","status":"publish","type":"post","link":"https:\/\/economy.theblock101.com\/?p=2106","title":{"rendered":"Ph\u01b0\u01a1ng Ph\u00e1p B\u00e1o C\u00e1o L\u01b0u Chuy\u1ec3n Ti\u1ec1n T\u1ec7 Gi\u00e1n Ti\u1ebfp"},"content":{"rendered":"\n<p>Trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p, ph\u01b0\u01a1ng ph\u00e1p b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00e1n ti\u1ebfp \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng. N\u00f3 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ef1 bi\u1ebfn \u0111\u1ed9ng trong lu\u1ed3ng ti\u1ec1n m\u00e0 c\u00f2n cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng sinh l\u1eddi. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. Ki\u1ebfn Th\u1ee9c C\u1ea7n Bi\u1ebft V\u1ec1 B\u00e1o C\u00e1o L\u01b0u Chuy\u1ec3n Ti\u1ec1n T\u1ec7 Gi\u00e1n Ti\u1ebfp<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"703\" height=\"529\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/bigcoin-8-1.jpg\" alt=\"B\u00e1o C\u00e1o L\u01b0u Chuy\u1ec3n Ti\u1ec1n T\u1ec7 Gi\u00e1n Ti\u1ebfp\" class=\"wp-image-2109\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/bigcoin-8-1.jpg 703w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/bigcoin-8-1-300x226.jpg 300w\" sizes=\"auto, (max-width: 703px) 100vw, 703px\" \/><figcaption class=\"wp-element-caption\"><em>B\u00e1o C\u00e1o L\u01b0u Chuy\u1ec3n Ti\u1ec1n T\u1ec7 Gi\u00e1n Ti\u1ebfp<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><strong>1.1. B\u00e1o C\u00e1o L\u01b0u Chuy\u1ec3n Ti\u1ec1n T\u1ec7 Gi\u00e1n Ti\u1ebfp L\u00e0 G\u00ec?<\/strong><\/h3>\n\n\n\n<p>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00e1n ti\u1ebfp l\u00e0 m\u1ed9t ph\u1ea7n thi\u1ebft y\u1ebfu trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap theo d\u00f5i d\u00f2ng ti\u1ec1n trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a b\u00e1o c\u00e1o n\u00e0y l\u00e0 cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 lu\u1ed3ng ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c th\u00f4ng qua vi\u1ec7c ghi nh\u1eadn c\u00e1c bi\u1ebfn \u0111\u1ed9ng trong t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p><strong>C\u1ea5u tr\u00fac c\u1ee7a b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00e1n ti\u1ebfp<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>: L\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t, ph\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n v\u00e0o v\u00e0 ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li><strong>Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong>: Ghi nh\u1eadn c\u00e1c giao d\u1ecbch mua, b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li><strong>Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong>: Bao g\u1ed3m vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n v\u00e0 tr\u1ea3 n\u1ee3.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1.2. C\u01a1 S\u1edf L\u1eadp B\u00e1o C\u00e1o L\u01b0u Chuy\u1ec3n Ti\u1ec1n T\u1ec7 Gi\u00e1n Ti\u1ebfp<\/strong><\/h3>\n\n\n\n<p>B\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1a tr\u00ean c\u00e1c ngu\u1ed3n t\u00e0i li\u1ec7u sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong>: Cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n\n\n\n<li><strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>: Cung c\u1ea5p th\u00f4ng tin v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn.<\/li>\n\n\n\n<li><strong>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>: Gi\u1ea3i th\u00edch c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li><strong>S\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n \u201cTi\u1ec1n m\u1eb7t\u201d, \u201cTi\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\u201d, \u201cTi\u1ec1n \u0111ang chuy\u1ec3n\u201d<\/strong>: Th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c giao d\u1ecbch ti\u1ec1n t\u1ec7.<\/li>\n\n\n\n<li><strong>S\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho, ph\u1ea3i thu, ph\u1ea3i tr\u1ea3<\/strong>: Ghi nh\u1eadn t\u00ecnh h\u00ecnh h\u00e0ng h\u00f3a v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/li>\n\n\n\n<li><strong>B\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao TSC\u0110<\/strong>: Cung c\u1ea5p th\u00f4ng tin v\u1ec1 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n\n\n\n<li><strong>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 k\u1ef3 tr\u01b0\u1edbc<\/strong>: \u0110\u1ec3 l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 so s\u00e1nh.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. Nguy\u00ean T\u1eafc L\u1eadp V\u00e0 Tr\u00ecnh B\u00e0y B\u00e1o C\u00e1o L\u01b0u Chuy\u1ec3n Ti\u1ec1n T\u1ec7 Gi\u00e1n Ti\u1ebfp<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"650\" height=\"450\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-13.png\" alt=\"Nguy\u00ean T\u1eafc L\u1eadp B\u00e1o C\u00e1o \" class=\"wp-image-2110\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-13.png 650w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/image-13-300x208.png 300w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><figcaption class=\"wp-element-caption\"><em>Nguy\u00ean T\u1eafc L\u1eadp B\u00e1o C\u00e1o <\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><strong>2.1. \u0110i\u1ec1u Ch\u1ec9nh L\u1ee3i Nhu\u1eadn Tr\u01b0\u1edbc Thu\u1ebf<\/strong><\/h3>\n\n\n\n<p>Qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00e1n ti\u1ebfp b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf t\u1eeb b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00e1c y\u1ebfu t\u1ed1 c\u1ea7n lo\u1ea1i b\u1ecf bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chi ph\u00ed kh\u00f4ng b\u1eb1ng ti\u1ec1n<\/strong>:<\/li>\n<\/ul>\n\n\n\n<p><strong>Kh\u1ea5u hao<\/strong>: L\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn s\u1ef1 gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo th\u1eddi gian. \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng ti\u00eau t\u1ed1n ti\u1ec1n m\u1eb7t trong k\u1ef3 nh\u01b0ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p><strong>D\u1ef1 ph\u00f2ng<\/strong>: C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng nh\u01b0 d\u1ef1 ph\u00f2ng <a href=\"https:\/\/theblock101.com\/no-xau-la-gi\" title=\"\">n\u1ee3 x\u1ea5u<\/a> c\u0169ng l\u00e0 chi ph\u00ed kh\u00f4ng b\u1eb1ng ti\u1ec1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u00e3i, l\u1ed7 kh\u00f4ng th\u1ef1c hi\u1ec7n<\/strong>:<\/li>\n<\/ul>\n\n\n\n<p><strong>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/strong>: C\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 t\u1eeb t\u1ef7 gi\u00e1 ch\u01b0a th\u1ef1c hi\u1ec7n c\u1ea7n \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf v\u00ec kh\u00f4ng t\u1ea1o ra d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u00e3i, l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong>:<\/li>\n<\/ul>\n\n\n\n<p><strong>Thanh l\u00fd t\u00e0i s\u1ea3n<\/strong>: C\u00e1c l\u00e3i, l\u1ed7 t\u1eeb vi\u1ec7c b\u00e1n ho\u1eb7c thanh l\u00fd <a href=\"https:\/\/theblock101.com\/underlying-asset-la-gi\" title=\"\">t\u00e0i s\u1ea3n<\/a> c\u1ed1 \u0111\u1ecbnh n\u00ean \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chi ph\u00ed l\u00e3i vay<\/strong>:<\/li>\n<\/ul>\n\n\n\n<p><strong>Chi ph\u00ed l\u00e3i vay<\/strong>: L\u00e0 kho\u1ea3n \u0111\u00e3 ghi nh\u1eadn trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c lu\u1ed3ng ti\u1ec1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.2. \u0110i\u1ec1u Ch\u1ec9nh Lu\u1ed3ng Ti\u1ec1n T\u1eeb Ho\u1ea1t \u0110\u1ed9ng Kinh Doanh<\/strong><\/h3>\n\n\n\n<p>Sau khi \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng c\u00e1c y\u1ebfu t\u1ed1 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong>:\n<ul class=\"wp-block-list\">\n<li><strong>H\u00e0ng t\u1ed3n kho<\/strong>: T\u0103ng\/gi\u1ea3m h\u00e0ng t\u1ed3n kho s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn lu\u1ed3ng ti\u1ec1n. T\u0103ng h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 g\u00e2y ra ti\u00eau t\u1ed1n ti\u1ec1n m\u1eb7t, trong khi gi\u1ea3m s\u1ebd t\u1ea1o ra d\u00f2ng ti\u1ec1n.<\/li>\n\n\n\n<li><strong>C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/strong>: T\u0103ng c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn lu\u1ed3ng ti\u1ec1n. Gi\u1ea3m c\u00e1c kho\u1ea3n n\u00e0y s\u1ebd t\u1ea1o ra d\u00f2ng ti\u1ec1n.<\/li>\n\n\n\n<li><strong>C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/strong>: T\u0103ng c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p gi\u1eef l\u1ea1i ti\u1ec1n m\u1eb7t l\u00e2u h\u01a1n, \u1ea3nh h\u01b0\u1edfng t\u00edch c\u1ef1c \u0111\u1ebfn lu\u1ed3ng ti\u1ec1n.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>: C\u00e1c chi ph\u00ed \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a ghi nh\u1eadn trong k\u1ef3 c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c d\u00f2ng ti\u1ec1n.<\/li>\n\n\n\n<li><strong>C\u00e1c kho\u1ea3n thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p<\/strong>: Kho\u1ea3n n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c d\u00f2ng ti\u1ec1n ra.<\/li>\n\n\n\n<li><strong>C\u00e1c kho\u1ea3n thu, chi kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>: Bao g\u1ed3m c\u00e1c kho\u1ea3n thu chi kh\u00f4ng th\u01b0\u1eddng xuy\u00ean nh\u01b0ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u00f2ng ti\u1ec1n.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Ph\u01b0\u01a1ng Ph\u00e1p L\u1eadp B\u00e1o C\u00e1o L\u01b0u Chuy\u1ec3n Ti\u1ec1n T\u1ec7 Gi\u00e1n Ti\u1ebfp<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"886\" height=\"403\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/bigcoin-6.png\" alt=\"L\u1eadp B\u00e1o C\u00e1o L\u01b0u Chuy\u1ec3n\" class=\"wp-image-2111\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/bigcoin-6.png 886w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/bigcoin-6-300x136.png 300w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/bigcoin-6-768x349.png 768w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><figcaption class=\"wp-element-caption\"><em>L\u1eadp B\u00e1o C\u00e1o L\u01b0u Chuy\u1ec3n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><strong>3.1. C\u00e1c Ch\u1ec9 Ti\u00eau Ch\u00ednh Tr\u00ean B\u00e1o C\u00e1o<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ec3 l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00e1n ti\u1ebfp, c\u1ea7n n\u1eafm r\u00f5 c\u00e1c ch\u1ec9 ti\u00eau ch\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/strong>: L\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf l\u1ea5y t\u1eeb b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u quan tr\u1ecdng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n\n\n<p><strong>Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>: Doanh nghi\u1ec7p c\u1ea7n lo\u1ea1i b\u1ecf s\u1ed1 ti\u1ec1n kh\u1ea5u hao \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111ang x\u00e2y d\u1ef1ng d\u1edf dang v\u00e0 t\u00ednh v\u00e0o s\u1ed1 kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n c\u00f3.<\/p>\n\n\n\n<p><strong>C\u00e1c kho\u1ea3n d\u1ef1 tr\u1eef<\/strong>: Ph\u1ea3n \u00e1nh vi\u1ec7c tr\u00edch tr\u01b0\u1edbc, ho\u00e0n nh\u1eadp v\u00e0 s\u1eed d\u1ee5ng trong k\u1ef3 c\u1ee7a c\u00e1c kho\u1ea3n d\u1ef1 tr\u1eef. \u0110i\u1ec1u n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c lu\u1ed3ng ti\u1ec1n.<\/p>\n\n\n\n<p><strong>L\u00e3i l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong>: T\u1ed5ng l\u00e3i, l\u1ed7 trong k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, nh\u01b0ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<p><strong>T\u0103ng\/gi\u1ea3m h\u00e0ng t\u1ed3n kho<\/strong>: B\u00fat to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c t\u1ea1o ra d\u1ef1a tr\u00ean ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00e0 \u0111\u1ea7u k\u1ef3, nh\u1eb1m ph\u1ea3n \u00e1nh s\u1ef1 bi\u1ebfn \u0111\u1ed5i c\u1ee7a h\u00e0ng t\u1ed3n kho trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3.2. Quy Tr\u00ecnh L\u1eadp B\u00e1o C\u00e1o<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ec3 l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00e1n ti\u1ebfp, th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>X\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/strong> t\u1eeb b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n\n\n\n<li><strong>\u0110i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn<\/strong> b\u1eb1ng c\u00e1ch c\u1ed9ng ho\u1eb7c tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ec1n m\u1eb7t.<\/li>\n\n\n\n<li><strong>Ghi nh\u1eadn c\u00e1c thay \u0111\u1ed5i trong v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/strong>: Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh d\u1ef1a tr\u00ean c\u00e1c thay \u0111\u1ed5i trong h\u00e0ng t\u1ed3n kho, ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/li>\n\n\n\n<li><strong>T\u00ednh to\u00e1n lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>: T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n\n\n\n<li><strong>L\u1eadp b\u00e1o c\u00e1o<\/strong>: Tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c theo c\u1ea5u tr\u00fac quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. K\u1ebft Lu\u1eadn<\/strong><\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00e1n ti\u1ebfp l\u00e0 c\u00f4ng c\u1ee5 thi\u1ebft y\u1ebfu trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, gi\u00fap doanh nghi\u1ec7p theo d\u00f5i lu\u1ed3ng ti\u1ec1n hi\u1ec7u qu\u1ea3 v\u00e0 ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c. <\/p>\n\n\n\n<p>Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc v\u00e0 quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng sinh l\u1eddi. Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 cung c\u1ea5p cho b\u1ea1n c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u00e0 chi ti\u1ebft v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00e1n ti\u1ebfp.<\/p>\n\n\n\n<p><strong>\u0110\u1ecdc th\u00eam:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/theblock101.com\/options-contract-la-gi\">Options Contract l\u00e0 g\u00ec? C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh m\u1edbi cho nh\u00e0 \u0111\u1ea7u t\u01b0 ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/theblock101.com\/credit-default-swap-la-gi\">Credit Default Swap l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u v\u1ec1 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng trong crypto<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/theblock101.com\/securitize-la-gi-du-an-chung-khoan-hoa-tai-san-tu-the-gioi-thuc\">Securitize l\u00e0 g\u00ec? D\u1ef1 \u00e1n ch\u1ee9ng kho\u00e1n h\u00f3a t\u00e0i s\u1ea3n t\u1eeb th\u1ebf gi\u1edbi th\u1ef1c<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p, ph\u01b0\u01a1ng ph\u00e1p b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00e1n ti\u1ebfp \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng. N\u00f3 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ef1 bi\u1ebfn \u0111\u1ed9ng trong lu\u1ed3ng ti\u1ec1n m\u00e0 c\u00f2n cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng sinh&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2107,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2106","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kinh-te-the-gioi"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/11\/bigcoin-8.jpg","_links":{"self":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/2106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2106"}],"version-history":[{"count":2,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/2106\/revisions"}],"predecessor-version":[{"id":2112,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/2106\/revisions\/2112"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/media\/2107"}],"wp:attachment":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}