Bí Kíp "Phá Đảo" Kế toán tài chính / Financial Accounting

Hệ thống hoá sáu chương từ ghi nhận giao dịch, đầu tư và công nợ đến xác định kết quả, vốn chủ sở hữu và lập báo cáo tài chính.

Hướng Dẫn Ôn Tập Hiệu Quả

✓Sơ đồ dòng tài khoản: theo dõi luồng Nợ/Có và quan hệ giữa 152–154–155–632, 121/128/22x, 131/331, 911–4212.

✓Thực hành từng bước: dùng máy tính, bài phân loại và bảng thực hành để kiểm tra cách hạch toán.

✓Thẻ ghi nhớ và sơ đồ ôn tập: củng cố số tài khoản, công thức, ngưỡng và các cặp dễ nhầm.

Chương 1: Accounting for Main Business Transactions in Enterprises

Mục tiêu trọng tâm: Nắm luồng kế toán từ nguyên vật liệu, tài sản cố định và tiền lương đến chi phí sản xuất, thành phẩm, doanh thu và các khoản giảm trừ doanh thu.

1A · Inventory & Tools/Supplies

Materials (Nguyên vật liệu)

152

Inputs used in production, purchased externally or produced by the enterprise.
Main materials; auxiliary materials; fuel; replacement supplies; construction materials.

Supplies / Tools

153

Means of production that do not meet fixed-asset recognition thresholds.
Supplies; packaging; tools for rental; tools, molds and spare parts.

📌 Thực hành nghiệp vụ theo phương pháp kê khai thường xuyên (perpetual). Phương pháp kiểm kê định kỳ (periodic) được giới thiệu để đối chiếu.

Receipt measurement

Cost

Initially measured at cost.

Reporting date

Lower of

Measured at the lower of cost and net realisable value (NRV).

NRV

Definition

Estimated selling price less estimated completion and selling costs.

Các phương pháp tính giá hàng tồn kho

Scope

Specific identification
Weighted-average cost: moving weighted average or periodic weighted average
First-in, first-out (FIFO)

Tự tính theo từng phương pháp và đối chiếu kết quả; hoạt động này chưa hỗ trợ tính tự động.

Low-value tools

153 → 242

Expensed when issued. If they benefit multiple accounting periods, transfer to Account 242 — Costs Pending Allocation and allocate systematically over the benefited periods.

Interactive

Inventory tools — worksheet + NRV allowance

Inventory Costing Worksheet thực hành có hướng dẫn

Method Ghi chú và các bước thực hành

No hidden costing algorithm is used.

NRV Allowance Calculator

QuantityCost / unitNRV / unitExisting allowance

Ví dụ — DO IT! 1.2 Bảng dữ liệu hàng tồn kho

Inventory item	Account	Quantity	Cost / unit	NRV / unit
Raw material M-01	152	8.000 kg	70.000	62.000
Raw material M-02	152	4.000 kg	45.000	48.000
Tool T-01	153	500 units	300.000	260.000
Raw material M-03	152	1.000 kg	55.000	0

Reassessment at 31/12/2025

Inventory item	Account	Quantity	Cost / unit	NRV / unit
Raw material M-01	152	8.000 kg	70.000	68.000
Raw material M-02	152	4.000 kg	45.000	49.000
Tool T-01	153	500 units	300.000	290.000

Before adjustment, Account 2294 had a credit balance of 70.000.000. M-03 was destroyed on 20/02/2025. Hãy xác định mức dự phòng cần có, phần trích bổ sung, phần sử dụng khi tài sản bị hủy, đánh giá lại năm 2025 và hoàn nhập.

1B · Fixed Assets

Tangible fixed assets

211

Tangible items held for production/supply, rental or administration and expected to be used during more than one period.

Buildings & structures
Machinery & equipment
Transportation & transmission vehicles
Office equipment
Perennial bearer plants and working animals
Other tangible fixed assets

Biological assets used in agricultural activities are separately noted under Account 215.

Intangible assets

213

Identifiable non-monetary assets without physical substance.

Land use right
Copyright
Patents
Trademarks and brand name
Computer software
Licenses & franchises
Formulas/methods/models/designs/samples
Other intangible fixed assets

Revenue expenditure

Expense

Does not materially increase useful life or productive capacity; expensed in the current period and reported on the income statement.

Capital expenditure

Capitalize

Provides benefits beyond the current period; added to the asset account and reported on the Statement of Financial Position.

📌 Ba phương pháp cần phân biệt: straight-line, declining-balance và units-of-production. Phần này tập trung vào đặc điểm và cách áp dụng từng phương pháp.

Fixed Asset Cost Composer

Chọn các khoản chi phí phù hợp. Thuế GTGT được khấu trừ tính riêng.

Purchase price net of trade discount — 1.140.000.000 Non-refundable import duty — 80.000.000 Non-refundable SCT — 40.000.000 Transportation — 25.000.000 Installation — 35.000.000 Trial-run cost — 20.000.000 Scrap recovered — 5.000.000 (deduct from accumulated cost) Deductible VAT — separate, not capitalized

Ví dụ — DO IT! 1.4 Bảng xác định nguyên giá TSCĐ

Item	Amount
Listed purchase price, excluding VAT	1.200.000.000
Trade discount granted by supplier	60.000.000
Import duty, non-refundable	80.000.000
Special consumption tax, non-refundable	40.000.000
Transportation cost, excluding VAT	25.000.000
Installation cost, excluding VAT	35.000.000
Trial-run cost, excluding VAT	20.000.000
Scrap materials recovered from trial run	5.000.000
Deductible VAT rate	10%

Machine ready for use 01/02/2026; 5-year useful life; residual value 100.000.000. Sold 31/12/2028 for 650.000.000 excluding VAT, output VAT 65.000.000; disposal expense 15.000.000 plus deductible VAT 1.500.000. Bài tự luyện tính toán và định khoản, chưa có lời giải mẫu.

1C · Payroll & salary deductions

Employee payables are current obligations for salaries, wages, bonuses, social-insurance benefits payable through payroll and other amounts included in employees’ income.

Item	Total %	Employer %	Employee %
Social insurance	25.5	17.5	8
Health insurance	4.5	3	1.5
Unemployment insurance	2	1	1
Trade union fees	2	2	—
TOTAL	34	23.5	10.5

Account 334

Payables to employees

Salary/wage amounts payable are credited to 334; payments and employee deductions reduce it.

Account 338 family

Other payables

3382 Trade Union Fees
3383 Social Insurance
3384 Health Insurance
3386 Unemployment Insurance

Employer-paid contributions: cost/expense → 338. Employee-paid portions: 334 → 338.

1D · Manufacturing cost & finished goods

621

Direct materials: main materials, auxiliary materials and fuel used directly in production.

622

Direct labor: production wages plus employer-paid payroll contributions attributable to direct production.

627

MOH

Manufacturing overhead: production support services and factory-management costs.

Cost of finished goods = Opening WIP + Production costs incurred − Closing WIP

Cost per completed unit = Cost of finished goods ÷ Number of finished goods

Phương pháp tính giá thành trực tiếp.

Xem luồng hạch toán chi phí sản xuất

Bấm vào khoản chi phí để xem luồng hạch toán.

Finished-goods Cost Calculator

Opening WIPProduction costsClosing WIPFinished units

1E · Sales & revenue deductions

Revenue is the total economic benefit arising during an accounting period from ordinary activities and increasing equity other than owner contributions.

Ghi nhận doanh thu — 5 điều kiện

Most risks and rewards associated with ownership have been transferred to the buyer. The enterprise no longer retains managerial involvement or effective control over the goods. Revenue can be measured reliably. It is probable that the enterprise will receive the economic benefits associated with the sale. Costs incurred or to be incurred can be measured reliably.

0 / 5 conditions marked.

Trade discount

521

Reduction in selling price for customers purchasing in large quantities.

Sales allowance

521

Reduction because goods are defective, poor quality or do not meet agreed specifications.

Sales return

521

Revenue reduction when customers return goods for refund/account credit.

Revenue from sales/services excludes indirect taxes collected on behalf of the State, such as VAT, SCT, export tax and environmental protection tax, as applicable.

Account flows

Inventory & tools — purchase, issue và allowance

111 / 112 / 331 / 141Nguồn thanh toán / phải trả / tạm ứng

→mua

152 / 153Nguyên vật liệu / công cụ

→xuất dùng

621 / 627 / 641 / 642Chi phí theo mục đích

VAT đầu vàoKhoản thuế được tách riêng

→

133Deductible VAT

153Tools & supplies

→nhiều kỳ

242Costs pending allocation

→phân bổ

Chi phí liên quanProduction / selling / admin

632COGS

→lập allowance

2294Inventory impairment

→write-off/use

152 / 153Inventory

Account flows

Fixed assets — acquisition, depreciation, disposal

111 / 112 / 331 / 141Settlement sources

→acquisition cost

211 / 213Tangible / intangible FA

133Deductible VAT

→separate

211 / 213Asset ready for use

627 / 641 / 642Production / selling / admin expense

→Dr

214Cr accumulated depreciation / amortization

811Other expense for unused/no-longer-needed/awaiting-disposal FA

→Dr

214Cr accumulated depreciation / amortization

211Tangible FA cost

→SFP

2141Accumulated depreciation shown negatively

213Intangible FA cost

→SFP

2143Accumulated amortization shown negatively

211 / 213 + 214Derecognize cost & accumulated amount

→

811Carrying amount + disposal costs

→proceeds

711 + 3331Other income + output VAT

Production cost map

Payroll → production → finished goods → COGS

Cost / expense accountsSalary / employer contributions

→

334 / 338 familyPayroll payables

334Payables to employees

→employee deductions

3382/3383/3384/3386Union / SI / HI / UI

334 / 338Settlement

→payment

111 / 112Cash / bank

152Direct materials

→

621DM

→

154WIP

334 + 338Direct labour + employer contributions

→

622DL

→

154WIP

Materials/tools/payroll/depr/servicesFactory support

→

627MOH

→

154WIP

→

155Finished goods

→

632COGS

Sales flow

Sale & revenue deductions

111 / 112 / 131Cash / bank / receivable

→

511Sales revenue

111 / 112 / 131Settlement

→

3331Output VAT

155Finished goods

→

632COGS

521Trade discount / allowance / return

→adjust settlement

111 / 112 / 131Cash / bank / receivable

521Revenue deduction

→VAT adjustment

3331Output VAT

521Trade discount / allowance / return

→period-end transfer

511Revenue

Key account behavior · Chapter 1

Account	Bản chất và nguyên tắc hạch toán
152	Raw materials — Dr: materials purchased/received and inventory overage; Cr: materials issued, trade discount/allowance, shortages; debit ending balance.
153	Tools and supplies — Cách hạch toán tương tự Account 152; low-value tools may be expensed on issue or transferred to Account 242 for multi-period allocation.
154	Work in process — Dr: production costs accumulated. Cr: cost reductions and actual cost of finished goods. Debit ending balance = ending WIP.
155	Finished goods — Receives completed production cost from 154; credited when cost of finished products sold is transferred to 632.
211	Tangible fixed assets — Dr: increase historical cost. Cr: decrease historical cost. Debit ending balance.
213	Intangible fixed assets — Presented together with Account 211 in fixed-asset account structure; cost shown on SFP.
214	Accumulated depreciation / amortization — Dr: decrease accumulated depreciation on disposal/transfer. Cr: depreciation expense. Credit ending balance.
2294	Allowance for inventory impairment — Dr: reversal/use. Cr: book impairment. Credit ending balance.
334	Payables to employees — Dr: payments to employees and salary deductions. Cr: payables to employees. Credit ending balance.
338	Other payables — Umbrella account for payroll-related payables.
511	Revenue — Dr: sales deductions transfer and closing to income summary. Cr: sales/service revenue.
521	Sales deductions — Dr: sales discounts/allowances/returns. Cr: transfer sales deductions.
621	Direct raw materials costs — Dr: direct material cost incurred. Cr: unused materials restocked and transfer to WIP.
622	Direct labor cost — Dr: direct labor costs incurred. Cr: transfer to WIP.
627	Manufacturing overhead — Dr: manufacturing overhead incurred. Cr: transfer to WIP.
632	Cost of goods sold — Receives carrying cost of goods/products sold; closed to 911.

Dữ liệu thực hành · Chapter 1

Raw materials & tools — dữ liệu nghiệp vụ

Domestic raw materials: purchase price 300.000.000; deductible VAT 30.000.000; unpaid to supplier. Transportation paid cash: 12.000.000 + VAT 1.200.000.
Purchase return: 20.000.000 + VAT adjustment 2.000.000. Trade discount: 10.000.000 + VAT adjustment 1.000.000; both deducted from payable.
Imported raw materials: invoice 500.000.000; import duty 40.000.000; SCT 25.000.000; environmental protection tax 15.000.000; import VAT 10% on stated taxable base.
Imported tools/supplies: invoice 180.000.000; import duty 18.000.000; SCT 9.000.000; environmental protection tax 3.000.000; import VAT 10%; invoice paid by bank.
Owner contribution of tools/supplies: agreed value 50.000.000.
Raw materials issued: direct production 360.000.000; manufacturing overhead 80.000.000; admin 30.000.000; selling 20.000.000.
One-time tools issued: MOH 45.000.000; admin 15.000.000; selling 10.000.000.
Multi-period tools: cost 120.000.000 over 12 months; January allocation 10.000.000 = MOH 6.000.000 + selling 2.000.000 + admin 2.000.000.

Hãy tự lập bút toán từ dữ kiện đã cho.

Bài tập phương pháp khấu hao — dữ liệu đầy đủ

Item	Amount
Machine cost	600.000.000 VND
Estimated residual value	60.000.000 VND
Estimated useful life	5 years
Estimated total production capacity	90.000 units

Year	Actual output
2026	18.000 units
2027	22.000 units
2028	20.000 units
2029	16.000 units
2030	14.000 units
Total	90.000 units

Hãy áp dụng riêng straight-line, declining-balance và units-of-production; phần này không dùng một công thức chung cho cả ba phương pháp.

Bài tập manufacturing/product cost — bảng dữ liệu

Account	Description	Quantity	Opening amount
152	Raw materials M	2.000 kg	100.000.000
153	Tools and supplies	—	60.000.000
154	Work in process	—	80.000.000
155	Product A	1.000 units	180.000.000

Department	Gross salaries and wages
Direct production workers	180.000.000
Factory supervisors	60.000.000
Selling staff	45.000.000
Administrative staff	75.000.000
Total	360.000.000

Manufacturing overhead item	Amount excluding VAT	VAT
Depreciation of factory machinery	50.000.000	—
Tools and supplies issued for factory use	18.000.000	—
Factory repair service paid by bank	30.000.000	3.000.000
Factory electricity and water, unpaid	24.000.000	2.400.000

Dữ kiện khác: purchased 8.000 kg materials for 440.000.000 + VAT 44.000.000; transport 12.000.000 + VAT 1.200.000; issue 6.500 kg direct + 300 kg factory; ending WIP 113.760.000; 4.000 finished units; sold 2.200 units at 320.000/unit + 10% VAT; 60% invoice collected and 40% receivable.

Shared tool

Thực hành lập bút toán

Assemble a Dr / Cr entry

Mẫu nghiệp vụTransaction note

Dùng phần nhận xét để đối chiếu lập luận và cách hạch toán.

Quick review · Chapter 1

Chương 2: Accounting for Investments

Mục tiêu trọng tâm: Phân biệt rõ 121, 128, 221, 222, 228; nắm treatment của transaction cost, voting-right thresholds và allowance 2291/2292.

Sơ đồ tài khoản các khoản đầu tư tài chính

Investments are assets committed outside the enterprise to generate income and improve the efficiency of capital use.

121

Trading

Trading securities

128

HTM

Held-to-maturity investments
1281 deposits · 1282 bonds · 1283 loans · 1288 other

221

Control

Investments in subsidiaries

222

Influence / joint control

Joint ventures & associates

228

Other

Other investments
2281 equity · 2288 other

📌 Trading securities: purchase-related transaction costs are recognized separately as financial expense. Investments in other entities: directly attributable acquisition costs are included in cost.

Voting-right threshold visual

ngưỡng tham khảo marker

Voting rights (%)

35%

020%50%100%

Contractual control exists Joint control exists

General Các quy tắc: subsidiary generally >50% voting rights; associate generally 20% to <50% when there is no control or joint control. Percentage is not treated as an absolute rule because contractual control may exist.

Investment interactions

Investment Classifier

Purpose / facts

Tách giá mua và phí giao dịch chứng khoán

Purchase considerationTransaction fee

Investment Impairment Adjuster

Allowance type

RequiredExisting

Transaction Timeline

Nhóm khoản đầu tư

Account-flow gallery

111/112/331/141Settlement

→purchase

121Trading securities

→sale

111/112/131Settlement

Transaction feePurchase/sale-related

→

635Financial expense

Dividend / investment gainKhoản thu nhập

→

515Financial income

Term deposit / bond / loanHTM

→

128Held-to-maturity

→interest recognized

515 / Thu nhập đầu tưFinancial income

128Held-to-maturity

→maturity

Principal + interest receivedCash/bank

Cash / non-monetary contributionInvestment

→

221 / 222 / 228Other-entity investments

→sale/liquidation

515 / 635Gain / loss

635Financial expense

→recognize

2291 / 2292Allowance

→reverse

635Reduce financial expense

Key account behavior · Chapter 2

Account	Bản chất và nguyên tắc hạch toán
121	Trading securities — Dr: cost of purchased trading securities. Cr: carrying amount when sold. Debit ending balance.
128	Held-to-maturity investments — Dr: increases in cost. Cr: decreases/settlement. Debit ending balance.
221	Investments in subsidiaries — Dr: increases. Cr: decreases. Debit ending balance.
222	Investments in joint ventures and associates — Dr: increases. Cr: decreases. Debit ending balance.
228	Other investments — Dr: increases. Cr: decreases. Debit ending balance.
2291	Allowance for impairment loss of trading securities — Credit when additional allowance recognized; debit when reversed.
2292	Allowance for impairment loss of investments in other entities — Credit when additional allowance recognized; debit when reversed.

Theo dõi nghiệp vụ theo thời gian

DO IT! 2.1 · Trading Securities

01/03/2026: buy 20.000 Company X shares at 32.000/share; fee 4.000.000; paid by bank.
05/03/2026: buy Company Y trading bonds, total 500.000.000 including 12.000.000 pre-acquisition interest; fee 2.000.000.
15/03/2026: receive cash dividend from X 18.000.000, post-acquisition period.
20/03/2026: receive bond interest 25.000.000; 12.000.000 pre-acquisition and 13.000.000 post-acquisition.
25/03/2026: Company Z declares dividend 30.000.000, not yet received.
28/03/2026: receive 20.000.000 of previously declared Z dividend; remainder outstanding.
29/03/2026: sell 12.000 X shares at 38.000/share; áp dụng FIFO; 70% collected, 30% outstanding.
Selling costs for X shares: 3.000.000.
31/03/2026: sell all Y trading bonds; selling price 470.000.000; selling fee 1.500.000; carrying amount after pre-acquisition-interest adjustment to be calculated.

Hãy tự hoàn thiện và đối chiếu các bước.

DO IT! 2.2 · Held-to-Maturity Investments

Term deposit 1.200.000.000 for 6 months; monthly interest; 31/01 interest received 5.000.000.
30/06: principal recovered at maturity.
Bond purchase 800.000.000 at face/purchase price; February accrued interest 6.000.000; maturity 31/12.
Total accrued bond interest recognized Feb–Dec: 66.000.000.
Loan to Company M: 500.000.000 for 12 months; quarterly interest.
31/05 interest due 12.000.000, unpaid; received 10/06.
Early disposal gain case: carrying 300.000.000, proceeds 315.000.000.
Early disposal loss case: carrying 250.000.000, proceeds 235.000.000.
31/12 impairment case: carrying 400.000.000; recoverable 370.000.000; 31/03/2027 recoverable rises to 385.000.000.

Hãy tự hoàn thiện và đối chiếu các bước.

Bảng dữ liệu thực hành · Chương 2

Non-monetary contribution reference table

Item	Carrying amount details	Revalued price agreed by parties
Production line X	Cost 10.000.000.000 Accumulated depreciation 2.000.000.000 Carrying amount 8.000.000.000	9.000.000.000
Car Camry 2.0	Cost 1.200.000.000 Accumulated depreciation 300.000.000 Carrying amount 900.000.000	700.000.000

Tóm tắt các tình huống vốn chủ sở hữu từ bài tập đầu tư

Tình huống	Owner’s Capital (410)	Share capital (411)	Share premium (412)
1	45.000.000.000	50.000.000.000
2	8.000.000.000	10.000.000.000
3	17.000.000.000	12.500.000.000	3.750.000.000
4	36.000.000.000	40.000.000.000

Market closing prices at 31/12/N

Share	Market closing price (VND/share)
F	10.800
G	18.000
I	25.000

Quick review · Chapter 2

Chương 3: Accounting for Receivables and Payables / Payments

Mục tiêu trọng tâm: Hiểu cách 131/331 có thể mang số dư hai phía; theo dõi 2293, VAT 133/3331, current CIT 8211/3334 và borrowings 3411 mà không net sai số dư.

Receivables & payables — the dual-balance warning

Account 131 — Accounts receivable

Do not net

Dr: increase trade receivable.
Cr: collections and customer advances.
Debit subsidiary balance = receivable asset.
Credit subsidiary balance = customer advance liability.

Account 331 — Accounts payable

Do not net

Cr: increase accounts payable.
Dr: payments and advances to suppliers.
Debit subsidiary balance = supplier prepayment asset.
Credit subsidiary balance = payable liability.

Each receivable/payable is tracked by counterparty, maturity, nature, original currency and other management information. Current/non-current classification uses remaining term; debit and credit balances are presented separately from subsidiary-ledger balances.

131 / 331 Balance Splitter

Enter subsidiary balances — never net debit and credit

131 balances (e.g. 100,-90,140)331 balances (e.g. 410,-200,-420)

Bad-debt lifecycle — 2293

Allowance is recognized when receivables are overdue with unsuccessful collection efforts, or not yet due but the debtor is bankrupt, in dissolution, missing or absconded. The amount is estimated theo quy định áp dụng cho tình huống.

Allowance Adjustment

Required allowanceExisting allowance

Lifecycle selector

VAT — 133 and 3331 stay distinct

133 — Deductible VAT

Input VAT

Dr: input VAT.
Cr: deduction, non-deductible VAT transfer, VAT refund.
Non-deductible input VAT is included in asset cost, COGS or operating expenses as appropriate.

3331 — VAT payable

Output VAT

Cr: output VAT payable.
Dr: input VAT deduction and VAT adjustments on returns/allowances.
Output VAT is collected on behalf of the State and excluded from revenue.

Các mức dùng trong ví dụ: 0%, 5%, 10%. Các mức thuế áp dụng trong ví dụ.

VAT Flow Board

Event

Current CIT — provisional vs final

Current CIT Adjustment Calculator

Provisional CITFinal CIT payable

Công cụ chỉ so sánh hai giá trị đã nhập; không tính thu nhập chịu thuế hoặc nghĩa vụ thuế theo quy định hiện hành.

Core account flows

511 + 3331Credit sale

→

131Receivable

→collection / advance

111 / 112Cash / bank

521 + VAT adjustmentTrade discount / allowance / return

→reduce

131Receivable

Settlement discountCustomer settlement

→

635Financial expense

642G&A expense

→allowance

2293Bad debt

→write-off use

131Receivable

Written-off debt recoveredCash / bank

→

711Other Income

Inventory/assets + 133Credit purchase

→

331Payable

→payment / advance

111 / 112Cash / bank

Purchase discount / allowanceReduce payable and asset/input VAT as applicable

→

331Payable

Settlement discount receivedSupplier settlement

→

515Financial income

133Input VAT

→deduct

3331VAT payable

→pay

111 / 112Cash / bank

8211Current CIT expense

→

3334CIT payable

→close expense

911Income Summary

111 / 112Borrowing receipt

→

3411Borrowings

→repayment

111 / 112Cash / bank

Loan interestBorrowing cost

→

635Chi phí tài chính, trừ trường hợp đáp ứng điều kiện vốn hóa

Key account behavior · Chapter 3

Account	Bản chất và nguyên tắc hạch toán
131	Accounts receivable — Dr: increase trade receivable. Cr: collections and customer advances. Debit ending balance = receivable; credit ending balance = customer advances.
133	Deductible VAT — Dr: input VAT. Cr: VAT deduction, non-deductible VAT transferred to asset/COGS/expense, VAT refund. Debit ending balance.
2293	Allowance for bad debts — Dr: reversal/write-off use. Cr: set up allowance. Credit ending balance.
331	Accounts payable — Dr: payments and advances to suppliers. Cr: increase accounts payable. Debit ending balance = amount paid in advance; credit ending balance = payable.
3331	VAT payable — Dr: input VAT deduction and VAT on returns/allowances. Cr: output VAT payable. Credit ending balance.
3411	Borrowings — Dr: repayment of loans. Cr: borrowings. Credit ending balance.
8211	Current corporate income tax expense — Dr: current CIT expense; Cr: downward year-end adjustment and transfer to Account 911.

Scenario sorter — receivable/payable/tax/borrowing/deposit

Lựa chọn tình huống thực hành

Scenario

Bộ dữ liệu nghiệp vụ để đối chiếu

Xem 33 nghiệp vụ trong bài tập

1 Credit sale to Customer A: 900.000.000 + VAT 90.000.000; COGS 540.000.000.
2 Sales return: 60.000.000 + VAT 6.000.000; returned-goods cost 36.000.000.
3 Sales allowance: 30.000.000 + VAT adjustment 3.000.000.
4 Customer A settles 500.000.000; settlement discount 10.000.000; net bank receipt.
5 Customer B advance: 200.000.000; no VAT invoice at receipt.
6 Deliver to B: 300.000.000 + VAT 30.000.000; COGS 180.000.000; offset advance.
7 Credit purchase raw materials: 400.000.000 + deductible VAT 40.000.000.
8 Purchase allowance: 20.000.000 + VAT adjustment 2.000.000.
9 Settle 300.000.000 payable; settlement discount 5.000.000; net bank payment.
10 Advance to Supplier Y: 150.000.000.
11 Receive tools: 200.000.000 + VAT 20.000.000; offset advance; remainder unpaid.
12 Staff-welfare purchase: 50.000.000 + non-deductible VAT 5.000.000, cash.
13 Machine 600.000.000 + VAT 60.000.000 financed directly by bank loan.
14 Offset deductible input VAT against output VAT.
15 VAT refund of remaining deductible VAT.
16 Required bad-debt allowance before write-off: 70.000.000; existing 2293 opening Cr 40.000.000.
17 Write off Customer C 25.000.000, fully covered by allowance.
18 Reassess required allowance after write-off: 30.000.000.
19 Recover previously written-off debt: 8.000.000 by bank.
20 PIT withheld: 15.000.000.
21 Pay PIT to State budget.
22 Provisional current CIT: 120.000.000.
23 Pay provisional CIT.
24 Final current CIT payable: 145.000.000.
25 Close current CIT expense to 911.
26 Bank loan received: 1.000.000.000.
27 Loan interest paid: 18.000.000.
28 Repay loan principal: 200.000.000.
29 Refundable warehouse rental deposit paid: 100.000.000.
30 Refundable deposit received from Customer D: 80.000.000.
31 Contract cancellation: return 50.000.000; retain 30.000.000 compensation.
32 Collect 25.000.000 on behalf of another entity.
33 Transfer the collected 25.000.000 to that entity.

Opening balances: 131 Customer C Dr 25.000.000; 2293 Cr 40.000.000. Tự lập các bút toán; bài này chưa có lời giải mẫu.

Bảng thực hành trình bày báo cáo · Chương 3

Section / item	Code	Opening balance	Closing balance
III. Short-term receivables	130
1. Short-term receivables from customers	131
2. Prepayment to suppliers	132
1. Short-term payable to suppliers	311
2. Advances from customers	312

Bảng trống giúp bạn luyện cách trình bày riêng receivable, prepayment, payable và advance.

Quick review · Chapter 3

Chương 4: Other Activities and Determination of Business Results

Mục tiêu trọng tâm: Phân loại other income/expense, đóng các tài khoản tạm thời qua 911 và nối toàn bộ chuỗi P&L từ net sales đến profit after tax.

Other activities — 711 vs 811

711 — Other income

No ending balance

Disposal of fixed assets
Gains on revaluation for capital contribution
Certain tax reductions/refunds previously payable
Contract penalties received
Third-party compensation
Recovery of written-off receivables
Liabilities where creditor can no longer be identified
Gifts/donations received
Promotional goods not required to be returned
Các khoản thu nhập khác

811 — Other expenses

No ending balance

Disposal costs and carrying amount of disposed/demolished fixed assets
Losses on revaluation for capital contribution
Contractual and administrative fines payable
Business-risk recovery costs
Các khoản chi phí khác

Other profit (loss) = Other income − Other expenses

711 vs 811 Scenario Sorter

Tình huống

Account 911 — closing board

511 / 515 / 711Revenue & income

→close to credit side

911Income Summary

632 / 635 / 641 / 642 / 811 / 8211 / net 8212 as applicableCosts & expenses

→close to debit side

911Income Summary

911Result

→profit / loss transfer

4212Current-year retained earnings

Bảng kết chuyển 911 — số dư minh họa

Fixed-Asset Disposal Net Presentation Alert

ProceedsCarrying amount + disposal costs

Lưu ý cách trình bày báo cáo; đối chiếu riêng với luồng định khoản nghiệp vụ.

DO IT! 4.3 · Bảng số dư các tài khoản tạm thời

Account	Description	Debit balance	Credit balance
511	Sales revenue	—	2.400.000.000
515	Financial income	—	90.000.000
711	Other income	—	60.000.000
632	Cost of goods sold	1.420.000.000	—
641	Selling expenses	180.000.000	—
642	General & administrative expenses	260.000.000	—
635	Financial expenses	75.000.000	—
811	Other expenses	45.000.000	—
8211	Current CIT expense	110.000.000	—
8212	Deferred CIT expense	30.000.000	12.000.000

Hãy lập bút toán kết chuyển và xác định lãi/lỗ.

Profit bridge — Công thức chain

Sales01

→− deductions 02

Net sales10

→− COGS 11

Gross profit20

→+ finance − operating expenses

Operating result30

→+ other profit 40

PBT50

→− CIT 51/52

PAT60

Profit Bridge Calculator

SalesSales deductionsCOGSFinancial incomeFinancial expensesSelling expensesG&A expensesOther incomeOther expensesCurrent CITDeferred CIT expense

Key account behavior · Chapter 4

Account	Bản chất và nguyên tắc hạch toán
711	Other income — Cr: other income incurred; Dr: transfer to income summary; no ending balance.
811	Other expenses — Dr: other expenses incurred; Cr: transfer to income summary; no ending balance.
911	Income Summary — Debit receives COGS and expenses; credit receives net sales and income; resulting profit/loss transferred to Account 4212; no ending balance.

Dữ liệu thực hành · Chapter 4

Bài tự luyện về thu nhập khác

Old machine: cost 500.000.000; accumulated depreciation 350.000.000; selling price 180.000.000 + output VAT 18.000.000; unpaid; disposal expense 5.000.000 + input VAT 500.000.
Tax refund 25.000.000; insurance compensation 40.000.000; contract penalty collected 12.000.000; supplier bonus 15.000.000.
Old payable written off 30.000.000; deposit 80.000.000 with 20.000.000 retained as penalty and 60.000.000 refunded.
Cash gift 10.000.000; raw-material gift fair value 35.000.000; donated office computer fair value 28.000.000.
Raw materials contributed to associate: carrying 70.000.000, agreed 85.000.000. Fixed asset to JV: cost 300.000.000, accumulated depreciation 120.000.000, carrying 180.000.000, agreed 210.000.000.

Bài tự luyện về chi phí khác

Disposed machine: cost 800.000.000; accumulated depreciation 500.000.000; sale 350.000.000 + VAT 35.000.000; disposal service 12.000.000 + VAT 1.200.000.
Unusable warehouse: cost 200.000.000; accumulated depreciation 160.000.000; dismantling 8.000.000 + VAT 800.000.
Contract penalty paid 18.000.000; penalty payable 25.000.000; deposit 50.000.000 with 30.000.000 refunded and 20.000.000 retained.
Storm loss raw materials 45.000.000 + cleanup 6.000.000; tax-regulation fine 15.000.000.
Raw materials contribution loss: carrying 100.000.000, agreed 85.000.000. Fixed asset contribution loss: cost 500.000.000, accumulated depreciation 220.000.000, carrying 280.000.000, agreed 250.000.000.

Bảng chi phí hoạt động

Departments	Raw materials	Salaries	Payroll-related contributions	Depreciation
Sales department	2.460	6.000	Theo quy định áp dụng	2.400
Administrative department	4.900	10.000	Theo quy định áp dụng	3.200

Departments	Sales department	Administrative department
Salaries	80.000	185.000
Social/health/unemployment insurance & union fee	Theo quy định áp dụng	Theo quy định áp dụng
Raw materials	1.230	1.310
Supplies — one-time allocation	820	1.120
Depreciation	4.520	5.215
Water/electricity/telephone excluding 10% VAT	4.230	4.470
Cash on hand	2.100	14.340
Bank deposits	13.750	23.210

Departments	Sales department	Administrative department
Salaries	11.000	22.000
Social/health/unemployment insurance & union fee	Theo quy định áp dụng	Theo quy định áp dụng
Raw materials	1.005	975
Supplies — one-time allocation	750	1.350
Depreciation	3.450	5.250
Water/electricity/telephone excluding 10% VAT	5.100	6.150
Cash on hand	2.700	6.000
Bank deposits	13.800	26.400

Quick review · Chapter 4

Chương 5: Equity

Mục tiêu trọng tâm: Theo dõi owner capital, share issue, treasury shares, retained earnings và cách trình bày các số dư âm trong equity trên Statement of Financial Position.

Equity structure

Equity is the residual interest in the assets of an enterprise after deducting all liabilities.

4111

Capital

Contributed capital
41111 ordinary voting shares · 41112 preference shares

4112

Surplus

Capital surplus; can be positive or negative.

4113 / 4118

Other capital

Conversion option on convertible bonds / Other capital.

419

Negative equity

Repurchased own shares / treasury shares — contra-equity, presented negative.

4211

Prior year

Prior-year retained earnings.

4212

Current year

Current-year retained earnings after tax.

Owner-capital transaction flows

112 / inventory / fixed assetsCapital contribution

→

4111Contributed capital

→withdrawal

Owner settlementCash/assets

Equity reservesTransfer

→

4111Contributed capital

Qualifying gifts / sponsorshipsLuồng minh họa

→

4118Other capital

421Retained earnings

→share dividend

4111Share capital at par

→difference if any

4112Capital surplus

Share Issue Splitter

Shares issuedPar value / shareIssue price / shareIssuance costs

Quy tắc: par value → 4111; excess over par → 4112; issuance costs reduce 4112 against 112.

Treasury shares — Account 419 lifecycle

112Cash/bank

→purchase price + transaction costs

419Treasury shares at cost

Reissue proceedsCash/bank

→

419Remove carrying amount

→difference

4112Capital surplus

421Retained earnings

→share dividend using treasury shares

419Remove carrying amount

→difference

4112Capital surplus

4111Reduce par value

→

419Remove carrying amount

→difference

4112Capital surplus

Treasury Share Ledger thực hành có hướng dẫn

EventCarrying amount / costCash / issue / reissue valuePar value (for cancellation)

Áp dụng giá trị ghi sổ bình quân di động cho tái phát hành/cổ tức. Công cụ yêu cầu nhập giá trị ghi sổ, chưa hỗ trợ tự tính bình quân di động.

Retained earnings timeline

911Period-end profit

→

4212Current-year retained earnings

→dividend declaration

332Dividend payable

4212Current-year retained earnings

→appropriate

Reserves / 411Relevant equity/fund accounts

4212Current-year balance

→beginning of next year

4211Prior-year retained earnings

Retained Earnings Timeline

Xem cách trình bày vốn chủ sở hữu

Positive / negative presentation

4111 contributed capital4112 debit balance (enter positive magnitude)4118 other capital419 treasury shares (debit magnitude)4211 debit accumulated loss magnitude4212 credit retained earnings

Key account behavior · Chapter 5

Account	Bản chất và nguyên tắc hạch toán
411	Owner’s Invested Capital — Parent account for owner capital.
4111	Contributed Capital — Actual contributed capital; joint-stock company shares issued recorded at par value.
4112	Capital Surplus — Difference between issue price and par value and qualifying capital-surplus differences; can be positive or negative.
4113	Conversion option on convertible bonds — Equity component of convertible bonds.
4118	Other Capital — Other amounts recognized in owners’ invested capital.
419	Repurchased own shares (treasury shares) — Dr: cost of treasury shares purchased. Cr: carrying cost when reissued/distributed/retired. Debit ending balance; presented as negative equity.
421	Retained earnings — Dr: net loss/profit distribution/loss transfer. Cr: net profit. Can carry debit accumulated loss or credit retained earnings.
4211	Prior-year retained earnings — Retained earnings accumulated to end of previous year.
4212	Current-year retained earnings after tax — Current-year retained earnings after tax.

Quick review · Chapter 5

Chương 6: Financial Statements

Mục tiêu trọng tâm: Kết nối sổ kế toán và closing balances vào P&L, SFP, SCF và Notes; giữ đúng line codes, current/non-current logic, three cash-flow categories và các quy tắc trình bày số dư đặc biệt.

Financial statements — what the set contains

Annual financial statement	Form
Statement of Profit or Loss	B02-DN
Statement of Financial Position	B01-DN
Statement of Cash Flows	B03-DN
Notes to the Financial Statements	B09-DN

Financial performance

P&L

Statement of Profit or Loss.

Financial position

SFP

Statement of Financial Position.

Cash flows

SCF

Statement of Cash Flows.

Additional information

Notes

Notes to the Financial Statements.

All enterprises must prepare annual financial statements.
State-owned enterprises and listed companies must prepare complete interim financial statements quarterly and semi-annually as required.
Other enterprises may prepare complete or condensed interim financial statements as applicable.
Financial statements must be signed by the preparer, chief accountant and legal representative.

📌 Preparation principles include faithful substance-over-form presentation, recoverability/obligation constraints, current/non-current classification, no offsetting unless permitted, and matching/prudence for income and expenses.

6A · Statement of Profit or Loss

The P&L reports financial performance from operating, financial and other activities. Data sources: general/subsidiary ledgers for Accounts 5–9 and prior-period P&L for comparison.

Item	Code	Cơ sở tính / công thức
Sales	01	Total Cr of 511, excluding indirect taxes
Sales deductions	02	Total Cr of 521
Net sales	10	10 = 01 − 02
Cost of goods sold	11	Total Dr of 911 / Total Cr of 632
Gross profit	20	20 = 10 − 11
Financial revenues	21	Total Cr of 911 / Total Dr of 515
Financial expenses	22	Total Dr of 911 / Total Cr of 635
Loan interest expense	23	Sub-ledger of 635
Selling expenses	25	Total Dr of 911 / Total Cr of 641
General & administration expenses	26	Total Dr of 911 / Total Cr of 642
Net profit from operating activities	30	30 = 20 + (21 − 22) − (25 + 26)
Other income	31	Total Cr of 911 / Total Dr of 711
Other expenses	32	Total Dr of 911 / Total Cr of 811
Other profit	40	40 = 31 − 32
Total profit before CIT	50	50 = 30 + 40
Current CIT expense	51	Nguyên tắc hạch toán tài khoản 8211
Deferred CIT expense	52	Nguyên tắc hạch toán tài khoản 8212
Profit after tax	60	60 = 50 − 51 − 52
Lãi cơ bản trên cổ phiếu	70	Áp dụng đối với công ty cổ phần
Lãi suy giảm trên cổ phiếu	71	Áp dụng đối với công ty cổ phần

📌 Fixed-asset disposal is presented net on the P&L: proceeds > total disposal costs → Other Income; proceeds < total disposal costs → Other Expenses.

P&L Builder

Bảng tính áp dụng cho các chỉ tiêu từ mã số 01 đến 60.

01 Sales02 Sales deductions11 COGS21 Financial revenues22 Financial expenses25 Selling expenses26 G&A expenses31 Other income32 Other expenses51 Current CIT52 Deferred CIT

6B · Statement of Financial Position

The SFP reports assets, liabilities and equity at a specific reporting date.

Current / non-current

Classification

Use the normal operating cycle where identifiable.
If the cycle is not clearly identifiable, use a 12-month benchmark.
Items may be reclassified in the current period when they now meet current criteria.

Presentation rules

Presentation

Debit balances of Accounts 1 and 2 are generally assets.
Credit balances of Accounts 3 and 4 are generally liabilities/equity.
214 and 229 credit balances are negative within assets.
Debit balances in 4112, 412, 413, 421, 419 are negative within equity.
131/331 subsidiary debit and credit balances are presented separately — no netting.

SFP Balance Classifier

Account / typeRemaining term / cycle status

Reuse 131/331 subsidiary presentation

Áp dụng cách tính đã học ở Chapter 3. Nhập dữ liệu dưới đây để thực hành:

131 balances331 balances

6C · Statement of Cash Flows

Cash: cash on hand, demand deposits and cash in transit. Cash equivalents: normally no more than 3 months from investment/acquisition, highly liquid, readily convertible to specified cash amounts and subject to insignificant value-change risk.

Operating

1 of 3

Principal revenue-producing activities and other activities that are not investing or financing.

Investing

2 of 3

Acquisition/disposal of long-term assets and other investments not included in cash equivalents.

Financing

3 of 3

Changes in the size and composition of borrowings and equity.

📌 Direct and indirect methods differ in determining operating cash flows. Investing and financing cash flows are the same under both. Bảng thực hành dưới đây áp dụng phương pháp trực tiếp.

Cash-Flow Classifier

Sự kiện

Direct-Method Cash Flow Worksheet

Inflows (comma-separated)Outflows (comma-separated positive magnitudes)

6D · Notes to the Financial Statements

The Notes provide narrative descriptions and analyses of information presented in P&L, SFP and SCF, plus other disclosures required for faithful presentation.

I. Operating characteristics of the entity
II. Accounting period, monetary unit
III. Accounting standards and accounting regime applied
IV. Accounting policies — going concern
V. Accounting policies — non-going-concern case
VI. Additional information for SFP
VII. Additional information for P&L
VIII. Additional information for SCF
IX. Other information

Bảng dữ liệu báo cáo tài chính

Inventory-related balances từ bài tập

Account	Debit	Credit
151	1.125.000
152	4.550.000
153	525.000
154	1.825.000
155	17.100.000
156	6.125.000
157	2.350.000
2294		1.600.000

Equity balances từ bài tập

Account	Debit	Credit
41111		127.500
4112	18.510
4118		1.620
419	12.730
4211	4.620
4212		8.160

Mixed account balances for SFP classification

Account	Debit balance	Credit balance	Notes
111	90
112	500
121	100
128	350		1281: 80 short-term; 1283: 270 long-term
131	150		131X Dr short-term 100; 131Y Cr short-term 90; 131Z Dr short-term 140
141	20
152	195
153	80
154	60
155	480
211	1.550
2141		130
229		120	2293: 45; 2294: 75
331		210	331A Dr short-term 410; 331B Cr short-term 200; 331C Cr short-term 420
333	50
341		470
353		160
411		2.327
414		88
421		120	4211 Dr 30; 4212 Cr 150

SFP exercise rows with unresolved amounts kept blank

Item	Code	Closing balance	Opening balance
Assets
III. Short-term receivables	130
1. Short-term trade receivables …	131
7. Allowance for short-term doubtful accounts	139
Liabilities and equity
I. Current liabilities …
3. Short-term prepayments from customers	313

Ô trống thể hiện dữ kiện chưa có.

Quick review · Chapter 6

Ôn tập toàn môn / Whole-course Review

Mục tiêu trọng tâm: Tra cứu tài khoản, ôn công thức, so sánh các cặp dễ nhầm và kết nối nội dung giữa các chương.

Master Chart of Accounts Navigator

SearchChapterRole contains

Dr / Cr Pattern Board

Assets / inventory

Pattern

Các tài khoản thường ghi tăng bên Nợ (Dr) và giảm bên Có (Cr); các tài khoản điều chỉnh giảm tài sản (như 214, 229) có số dư Có và được ghi âm.

Liabilities / payables

Pattern

Các tài khoản nợ phải trả như 331, 334, 338, 3411 thường ghi tăng bên Có (Cr) và giảm bên Nợ (Dr). Tài khoản 331 có thể có số dư Nợ khi ứng trước tiền cho người bán.

Revenue / expense closing

Closing

511/515/711 close to 911; 632/635/641/642/811/8211 and applicable 8212 close to 911.

Phương pháp

Bình quân gia quyền liên hoàn: tính lại đơn giá bình quân sau mỗi lần nhập kho.

Confusion Matrix

Contrast	Key distinction
Trade discount vs settlement discount	Sales/purchase deduction flows vs financial expense/income flows
Sales allowance vs sales return	Reduction for defective/nonconforming goods vs returned goods
131 vs 331	Customer receivable/advance vs supplier payable/prepayment
133 vs 3331	Deductible input VAT vs VAT payable/output VAT
2291 / 2292 / 2293 / 2294	Trading-security / other-investment / bad-debt / inventory allowances
711 vs 515 vs 511	Other income vs financial income vs ordinary sales revenue
811 vs 635 vs 641/642	Other expense vs financial expense vs operating expenses
4111 vs 4112 vs 419 vs 421	Contributed capital / capital surplus / treasury shares / retained earnings
121 vs 128 vs 221 vs 222 vs 228	Trading / HTM / subsidiary / JV-associate / other investment
Asset cost vs revenue vs capital expenditure	Initial cost vs current-period expense vs asset addition
Current vs non-current	Operating-cycle logic; 12-month fallback only when cycle unclear
Operating vs investing vs financing cash flows	Exactly three SCF categories

Whole-course Flow Review Map

Resources / purchasesInventory · fixed assets · payroll

→

621 / 622 / 627Production cost

→

154WIP

→

155Finished goods

→

Sales / 632 / 131 / VATSale & settlement

Investments / financing / other activities121/128/221/222/228 · 3411 · 711/811

→

Income & expenses5xx / 6xx / 7xx / 8xx

→

911Income Summary

→

4212Current-year retained earnings

→

Financial StatementsP&L · SFP · SCF · Notes

nội dung ôn tập

Depreciation scope

Phân biệt

Trọng tâm: phương pháp đường thẳng (straight-line).
Các phương pháp: straight-line, declining-balance, units-of-production.
DO IT! 1.3 asks all three.

Đối chiếu cả ba phương pháp khi làm bài DO IT! 1.3.

Phạm vi nghiệp vụ Chương 3

Phân biệt

Accounting of Payments bao quát các nghiệp vụ thanh toán.
Trọng tâm: Receivables and Payables, VAT, current CIT và borrowings.

Các nghiệp vụ thanh toán khác được giới thiệu ở mức tổng quan.

Inventory systems

Phân biệt

Thực hành theo phương pháp kê khai thường xuyên (perpetual).
Hai phương pháp: perpetual và periodic.

Các ví dụ nghiệp vụ dùng phương pháp kê khai thường xuyên; phương pháp kiểm kê định kỳ được giới thiệu ở mức tổng quan.

Gợi ý tự luyện

Dùng bài tập minh họa để luyện từng bước; các bài tự luyện chưa có lời giải mẫu.

Bí Kíp "Phá Đảo" Kế toán tài chính / Financial Accounting

💡 Hướng Dẫn Ôn Tập Hiệu Quả

1A · Inventory & Tools/Supplies

Materials (Nguyên vật liệu)

Supplies / Tools

Receipt measurement

Reporting date

NRV

Các phương pháp tính giá hàng tồn kho

Low-value tools

Inventory tools — worksheet + NRV allowance

Reassessment at 31/12/2025

1B · Fixed Assets

Tangible fixed assets

Intangible assets

Revenue expenditure

Capital expenditure

1C · Payroll & salary deductions

Account 334

Account 338 family

1D · Manufacturing cost & finished goods

621

622

627

1E · Sales & revenue deductions

Trade discount

Sales allowance

Sales return

Inventory & tools — purchase, issue và allowance

Fixed assets — acquisition, depreciation, disposal

Payroll → production → finished goods → COGS

Sale & revenue deductions

Key account behavior · Chapter 1

Dữ liệu thực hành · Chapter 1

Thực hành lập bút toán

Quick review · Chapter 1

Sơ đồ tài khoản các khoản đầu tư tài chính

121

128

221

222

228

Voting-right threshold visual

Investment interactions

Account-flow gallery

Key account behavior · Chapter 2

Theo dõi nghiệp vụ theo thời gian

Bảng dữ liệu thực hành · Chương 2

Quick review · Chapter 2

Receivables & payables — the dual-balance warning

Account 131 — Accounts receivable

Account 331 — Accounts payable

131 / 331 Balance Splitter

Bad-debt lifecycle — 2293

VAT — 133 and 3331 stay distinct

133 — Deductible VAT

3331 — VAT payable

Current CIT — provisional vs final

Core account flows

Key account behavior · Chapter 3

Scenario sorter — receivable/payable/tax/borrowing/deposit

Bộ dữ liệu nghiệp vụ để đối chiếu

Bảng thực hành trình bày báo cáo · Chương 3

Quick review · Chapter 3

Other activities — 711 vs 811

711 — Other income

811 — Other expenses

711 vs 811 Scenario Sorter

Account 911 — closing board

Profit bridge — Công thức chain

Key account behavior · Chapter 4

Dữ liệu thực hành · Chapter 4

Quick review · Chapter 4

Equity structure

4111

4112

4113 / 4118

419

4211

4212

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