{"id":667,"date":"2026-08-26T09:37:02","date_gmt":"2026-08-26T09:37:02","guid":{"rendered":"https:\/\/aacfplus.com\/?page_id=667"},"modified":"2026-09-03T09:13:29","modified_gmt":"2026-09-03T09:13:29","slug":"noi-dung-chinh-cua-ke-toan-tien","status":"publish","type":"page","link":"https:\/\/aacfplus.com\/?page_id=667","title":{"rendered":"N\u1ed9i dung ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n"},"content":{"rendered":"\t\t
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Theo C\u0110 4 VACPA-2026<\/h2>\n\t\t\n<\/div>\n
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NGUY\u00caN T\u1eaeC K\u1ebe TO\u00c1N TI\u1ec0N (C\u0110 4-2026)<\/h2>\n\t\t\n<\/div>\n
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1. Ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m ti\u1ec1n m\u1eb7t; ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c kh\u00e1c m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c g\u1eedi ti\u1ec1n kh\u00f4ng k\u1ef3 h\u1ea1n, thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; ti\u1ec1n \u0111ang chuy\u1ec3n. C\u00e1c kho\u1ea3n ti\u1ec1n n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7,... Trong \u0111\u00f3, v\u00e0ng ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong t\u00e0i kho\u1ea3n ti\u1ec1n 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.
2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7:
a) Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft ti\u1ec1n theo nguy\u00ean t\u1ec7. Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo nguy\u00ean t\u1eafc:
- B\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;
- B\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ho\u1eb7c t\u1ef7 gi\u00e1 ghi s\u1ed5.
b) T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch. Ri\u00eang s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n.
c) Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5 vi\u1ec7c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i tr\u00ean thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.
d) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u00e0 t\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i T\u00e0i kho\u1ea3n 413 - Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.
3. T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 theo gi\u00e1 mua tr\u00ean th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc. 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 v\u00e0 doanh nghi\u1ec7p thuy\u1ebft minh r\u00f5 tr\u00ean Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p tham chi\u1ebfu theo gi\u00e1 mua v\u00e0ng c\u00f4ng b\u1ed1 c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0o.
4. 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 kh\u00f4ng k\u1ef3 h\u1ea1n m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 kho\u1ea3n vay ng\u00e2n h\u00e0ng,...
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Theo t\u01b0 duy AACF<\/h2>\n\t\t\n<\/div>\n
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1 cty VN c\u00f3 th\u1ec3 c\u00f3 doanh thu t\u1eeb n\u01b0\u1edbc ngo\u00e0i, chi ph\u00ed t\u1ea1i vn (ph\u1ed5 bi\u1ebfn t\u1ea1i c\u00e1c DN xu\u1ea5t kh\u1ea9u); c\u0169ng c\u00f3 th\u1ec3 c\u00f3 chi ph\u00ed,gi\u00e1 v\u1ed1n t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh thu t\u1ea1i vn (ph\u1ed5 bi\u1ebfn t\u1ea1i c\u00e1c DN nh\u1eadp kh\u1ea9u), v\u00e0 c\u0169ng c\u00f3 th\u1ec3 v\u1eeba c\u00f3 nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u v\u00e0 xu\u1ea5t kh\u1ea9u...<\/p>\n\t\t\n<\/div>\n

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Theo th\u00f4ng t\u01b0 99<\/h2>\n\t\t\n<\/div>\n
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C\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 t\u1ef7 gi\u00e1) s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n:<\/p>\n\t\t\n<\/div>\n

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Doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u1ed1ng nh\u1ea5t l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n. Vi\u1ec7c quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ho\u1eb7c t\u1ef7 gi\u00e1 ghi s\u1ed5 t\u00f9y theo n\u1ed9i dung v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n\t\t\n<\/div>\n

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1.2.1. T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/h2>\n\t\t\n<\/div>\n
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T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch l\u00e0 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i ng\u00e0y giao d\u1ecbch c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9). T\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/'-1% so v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i ng\u00e0y giao d\u1ecbch. V\u00ed d\u1ee5 t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 c\u00f3 th\u1ec3 l\u00e0 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh h\u00e0ng ng\u00e0y ho\u1eb7c h\u00e0ng tu\u1ea7n ho\u1eb7c h\u00e0ng th\u00e1ng tr\u00ean c\u01a1 s\u1edf trung b\u00ecnh c\u1ed9ng gi\u1eefa t\u1ef7 gi\u00e1 mua chuy\u1ec3n kho\u1ea3n v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n h\u00e0ng ng\u00e0y c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. Vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\t\t\n<\/div>\n

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Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch kh\u00f4ng c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 c\u1ee7a lo\u1ea1i ngo\u1ea1i t\u1ec7 m\u00e0 doanh nghi\u1ec7p ph\u00e1t sinh th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7 trung gian \u0111\u1ec3 quy \u0111\u1ed5i sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0ng ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn lo\u1ea1i ti\u1ec1n t\u1ec7 trung gian \u0111\u00f3 v\u00e0 c\u00e1ch th\u1ee9c quy \u0111\u1ed5i lo\u1ea1i ngo\u1ea1i t\u1ec7 ph\u00e1t sinh giao d\u1ecbch sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\t\t\n<\/div>\n

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1.2.2. T\u1ef7 gi\u00e1 ghi s\u1ed5<\/h2>\n\t\t\n<\/div>\n
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T\u1ef7 gi\u00e1 ghi s\u1ed5 bao g\u1ed3m t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh ho\u1eb7c t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n. Vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh hay t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\t\t\n<\/div>\n

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a) T\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh l\u00e0 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh kh\u00ed thu h\u1ed3i kho\u1ea3n n\u1ee3 ph\u1ea3i thu, c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ho\u1eb7c khi thanh to\u00e1n kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf c\u1ee5 th\u1ec3 t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m \u0111\u00e3 ph\u00e1t sinh giao d\u1ecbch (n\u1ebfu ch\u01b0a ph\u00e1t sinh vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i) ho\u1eb7c t\u1ef7 gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng (n\u1ebfu \u0111\u00e3 ph\u00e1t sinh vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i).<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

b) T\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n l\u00e0 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf trung b\u00ecnh gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u1ed1i v\u1edbi b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, n\u1ee3 ph\u1ea3i thu, t\u00e0i s\u1ea3n kh\u00e1c ho\u1eb7c b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 chia cho s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean t\u1ec7 t\u1ed3n \u0111\u1ea7u k\u1ef3 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean t\u1ec7 ph\u00e1t sinh t\u0103ng trong k\u1ef3 c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng. T\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 ho\u1eb7c t\u1eebng th\u1eddi \u0111i\u1ec3m thanh to\u00e1n.<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

Doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi ph\u1ea3i theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean t\u1ec7 v\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n l\u00e0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi s\u1ed5 cho t\u1eebng kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7. Doanh nghi\u1ec7p ph\u1ea3i t\u00ednh ri\u00eang t\u1ef7 gi\u00e1 ghi s\u1ed5 cho t\u1eebng lo\u1ea1i ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p (ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n,...) ho\u1eb7c t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3 (Kh\u00e1ch h\u00e0ng X, ng\u01b0\u1eddi b\u00e1n Y,...) v\u00e0 t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7 (USD, EUR, JPY,...).<\/p>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Theo C\u0110 4 VACPA-2026 NGUY\u00caN T\u1eaeC K\u1ebe TO\u00c1N TI\u1ec0N (C\u0110 4-2026) 1. Ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m ti\u1ec1n m\u1eb7t; ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c kh\u00e1c m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c g\u1eedi ti\u1ec1n kh\u00f4ng k\u1ef3 h\u1ea1n, thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; ti\u1ec1n \u0111ang chuy\u1ec3n. C\u00e1c kho\u1ea3n ti\u1ec1n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-667","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=667"}],"version-history":[{"count":13,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/667\/revisions"}],"predecessor-version":[{"id":1584,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/667\/revisions\/1584"}],"wp:attachment":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}