{"id":4243,"date":"2026-06-03T15:40:07","date_gmt":"2026-06-03T08:40:07","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4243"},"modified":"2026-06-03T15:40:07","modified_gmt":"2026-06-03T08:40:07","slug":"cach-tinh-ebitda-theo-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/","title":{"rendered":"How to calculate EBITDA according to Decree 132"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lai-vay-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Trong \u0111\u00f3, c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 n\u1ed9i dung c\u1ed1t l\u00f5i m\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng, CFO v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ng\u01b0\u1ee1ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/\">kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, ph\u00e2n t\u00edch b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau, l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa EBITDA k\u1ebf to\u00e1n v\u00e0 EBITDA ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch thu\u1ebf, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p v\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u00e0 c\u00e1c l\u01b0u \u00fd chuy\u00ean s\u00e2u gi\u00fap doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh, t\u1ed1i \u01b0u chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thanh tra thu\u1ebf.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#EBITDA_theo_Nghi_dinh_132_la_gi\" >EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Cong_thuc_tinh_EBITDA_co_ban_trong_ke_toan\" >C\u00f4ng th\u1ee9c t\u00ednh EBITDA c\u01a1 b\u1ea3n trong k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Phuong_phap_1_Tiep_can_tu_Loi_nhuan_sau_thue\" >Ph\u01b0\u01a1ng ph\u00e1p 1: Ti\u1ebfp c\u1eadn t\u1eeb L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Phuong_phap_2_Tiep_can_tu_Loi_nhuan_truoc_thue\" >Ph\u01b0\u01a1ng ph\u00e1p 2: Ti\u1ebfp c\u1eadn t\u1eeb L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Phuong_phap_3_Tiep_can_thong_qua_chi_so_EBIT\" >Ph\u01b0\u01a1ng ph\u00e1p 3: Ti\u1ebfp c\u1eadn th\u00f4ng qua ch\u1ec9 s\u1ed1 EBIT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Huong_dan_chi_tiet_cach_tinh_EBITDA_theo_Nghi_dinh_132\" >H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Cach_tinh_EBITDA_giao_dich_lien_ket\" >C\u00e1ch t\u00ednh EBITDA giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Loi_nhuan_thuan_tu_hoat_dong_kinh_doanh\" >L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Chi_phi_lai_vay_rong_Net_Interest_Expense_%E2%80%93_NIE\" >Chi ph\u00ed l\u00e3i vay r\u00f2ng (Net Interest Expense &#8211; NIE)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Chi_phi_khau_hao\" >Chi ph\u00ed kh\u1ea5u hao<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Case_study_thuc_te_ap_dung_cach_tinh_EBITDA_theo_Nghi_dinh_132\" >Case study th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Buoc_1_Tinh_toan_chi_phi_lai_vay_rong_thuc_te_phat_sinh\" >B\u01b0\u1edbc 1: T\u00ednh to\u00e1n chi ph\u00ed l\u00e3i vay r\u00f2ng th\u1ef1c t\u1ebf ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Buoc_2_Ap_dung_cach_tinh_EBITDA_theo_Nghi_dinh_132\" >B\u01b0\u1edbc 2: \u00c1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Buoc_3_Xac_dinh_tran_khong_che_chi_phi_lai_vay_rong_duoc_tru_30\" >B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh tr\u1ea7n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay r\u00f2ng \u0111\u01b0\u1ee3c tr\u1eeb 30%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Buoc_4_So_sanh_va_dua_ra_ket_luan_quyet_toan\" >B\u01b0\u1edbc 4: So s\u00e1nh v\u00e0 \u0111\u01b0a ra k\u1ebft lu\u1eadn quy\u1ebft to\u00e1n<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Khau_hao_trong_EBITDA_theo_Nghi_dinh_132\" >Kh\u1ea5u hao trong EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Khau_hao_trong_EBITDA_la_mot_chi_tieu_ke_toan_khong_phai_chi_phi_duoc_tru_thue\" >Kh\u1ea5u hao trong EBITDA l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau k\u1ebf to\u00e1n, kh\u00f4ng ph\u1ea3i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Bay_hang_ton_kho_Chi_tinh_chi_phi_khau_hao_thuc_te_da_hach_toan_vao_ket_qua_kinh_doanh_trong_ky\" >B\u1eaby h\u00e0ng t\u1ed3n kho: Ch\u1ec9 t\u00ednh chi ph\u00ed kh\u1ea5u hao th\u1ef1c t\u1ebf \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Huong_dan_chuyen_chi_phi_lai_vay_vuot_nguong_khong_che_sang_ky_sau\" >H\u01b0\u1edbng d\u1eabn chuy\u1ec3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf sang k\u1ef3 sau<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Nhung_loi_thuong_gap_khi_ap_dung_cach_tinh_EBITDA_theo_Nghi_dinh_132\" >Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_theo_Nghi_dinh_132_la_gi\"><\/span><b>EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4245\" aria-describedby=\"caption-attachment-4245\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4245\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-EBITDA-theo-Nghi-dinh-132.jpg\" alt=\"EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-EBITDA-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-EBITDA-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-EBITDA-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-EBITDA-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-cach-tinh-EBITDA-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4245\" class=\"wp-caption-text\">EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a c\u1ee5m t\u1eeb ti\u1ebfng Anh: Earnings Before Interest, Taxes, Depreciation, and Amortization (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, l\u00e3i vay v\u00e0 kh\u1ea5u hao). EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 ch\u00ednh l\u00e0 \u0111\u1ea1i di\u1ec7n cho d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea5u tr\u00fac v\u1ed1n: Chi ph\u00ed l\u00e3i vay ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p ch\u1ecdn t\u00e0i tr\u1ee3 b\u1eb1ng v\u1ed1n vay hay v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c v\u00e0o qu\u1ed1c gia ho\u1eb7c khu v\u1ef1c t\u00e0i ph\u00e1n n\u01a1i doanh nghi\u1ec7p \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n: Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 ph\u00e2n b\u1ed5 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn (\u0111\u01b0\u1eddng th\u1eb3ng, s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n&#8230;).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec lo\u1ea1i b\u1ecf \u0111\u01b0\u1ee3c c\u00e1c y\u1ebfu t\u1ed1 mang t\u00ednh ch\u1ee7 quan ho\u1eb7c \u0111\u1eb7c th\u00f9 n\u00eau tr\u00ean, EBITDA gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 CFO so s\u00e1nh n\u0103ng l\u1ef1c sinh l\u1eddi c\u1ed1t l\u00f5i gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_EBITDA_co_ban_trong_ke_toan\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh EBITDA c\u01a1 b\u1ea3n trong k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 03 ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn ph\u1ed5 bi\u1ebfn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 EBITDA t\u1eeb B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_1_Tiep_can_tu_Loi_nhuan_sau_thue\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p 1: Ti\u1ebfp c\u1eadn t\u1eeb L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111i ng\u01b0\u1ee3c t\u1eeb k\u1ebft qu\u1ea3 kinh doanh cu\u1ed1i c\u00f9ng (L\u1ee3i nhu\u1eadn sau thu\u1ebf) c\u1ed9ng ng\u01b0\u1ee3c l\u1ea1i c\u00e1c chi ph\u00ed \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn sau thu\u1ebf + Thu\u1ebf TNDN + Chi ph\u00ed l\u00e3i vay + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_2_Tiep_can_tu_Loi_nhuan_truoc_thue\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p 2: Ti\u1ebfp c\u1eadn t\u1eeb L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e1ch t\u00ednh nhanh v\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t khi \u0111\u1ecdc B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u1ee5 th\u1ec3 c\u00f4ng th\u1ee9c nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf + Chi ph\u00ed l\u00e3i vay + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_3_Tiep_can_thong_qua_chi_so_EBIT\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p 3: Ti\u1ebfp c\u1eadn th\u00f4ng qua ch\u1ec9 s\u1ed1 EBIT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBIT l\u00e0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay (Earnings Before Interest and Taxes). Do \u0111\u00f3, c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = EBIT + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBIT = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf + Chi ph\u00ed l\u00e3i vay<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng th\u1ee9c t\u00ednh EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 t\u1ed5ng qu\u00e1t tr\u00ean ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp v\u00e0o h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_tinh_EBITDA_theo_Nghi_dinh_132\"><\/span><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4244\" aria-describedby=\"caption-attachment-4244\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4244\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-EBITDA-theo-Nghi-dinh-132.jpg\" alt=\"C\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-EBITDA-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-EBITDA-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-EBITDA-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-EBITDA-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-EBITDA-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4244\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft, ch\u1ec9 s\u1ed1 EBITDA ph\u00e1p \u0111\u1ecbnh c\u00f3 s\u1ef1 ph\u00e2n h\u00f3a r\u00f5 r\u1ec7t so v\u1edbi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng. Vi\u1ec7c t\u00ednh to\u00e1n ch\u1ec9 ti\u00eau EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 (hay c\u00f2n g\u1ecdi l\u00e0 EBITDA \u0111i\u1ec1u ch\u1ec9nh) l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf l\u00e3i vay h\u1ee3p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_EBITDA_giao_dich_lien_ket\"><\/span><b>C\u00e1ch t\u00ednh EBITDA giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u00f9ng MAN &#8211; Master Accountant Network t\u00ecm hi\u1ec3u c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + Chi ph\u00ed l\u00e3i vay r\u00f2ng + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c c\u00f4ng th\u1ee9c n\u00e0y, c\u00f9ng theo d\u00f5i chi ti\u1ebft t\u1eebng ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_nhuan_thuan_tu_hoat_dong_kinh_doanh\"><\/span><b>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ch\u1ec9 ti\u00eau c\u1ef1c k\u1ef3 r\u00f5 r\u00e0ng, \u0111\u01b0\u1ee3c l\u1ea5y tr\u1ef1c ti\u1ebfp t\u1eeb ch\u1ec9 ti\u00eau [30] tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u1eabu s\u1ed1 B02-DN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC). Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u00e3 bao g\u1ed3m c\u1ea3 doanh thu t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh (trong \u0111\u00f3 c\u00f3 chi ph\u00ed l\u00e3i vay) ph\u00e1t sinh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_rong_Net_Interest_Expense_%E2%80%93_NIE\"><\/span><b>Chi ph\u00ed l\u00e3i vay r\u00f2ng (Net Interest Expense &#8211; NIE)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb chi ph\u00ed l\u00e3i vay ph\u00e1t sinh v\u1edbi doanh thu t\u1eeb ti\u1ec1n g\u1eedi v\u00e0 ti\u1ec1n cho vay. Do \u0111\u00f3, chi ph\u00ed l\u00e3i vay r\u00f2ng trong c\u00f4ng th\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay r\u00f2ng = Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 &#8211; (Doanh thu l\u00e3i ti\u1ec1n g\u1eedi + Doanh thu l\u00e3i cho vay)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed l\u00e3i vay \u1edf \u0111\u00e2y l\u00e0 t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3, kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 l\u00e3i vay t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft hay t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp. Do \u0111\u00f3, khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh EBITDA giao d\u1ecbch li\u00ean k\u1ebft, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n gom to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_khau_hao\"><\/span><b>Chi ph\u00ed kh\u1ea5u hao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u1ed5ng chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh) v\u00e0 chi ph\u00ed ph\u00e2n b\u1ed5 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c c\u1ea5u ph\u1ea7n tr\u00ean, vi\u1ebft m\u1ed9t c\u00e1ch chi ti\u1ebft, c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a b\u1eb1ng c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = Ch\u1ec9 ti\u00eau [30] + Chi ph\u00ed l\u00e3i vay &#8211; (Doanh thu l\u00e3i ti\u1ec1n g\u1eedi + Doanh thu l\u00e3i cho vay) + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_ap_dung_cach_tinh_EBITDA_theo_Nghi_dinh_132\"><\/span><b>Case study th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n d\u1ec5 d\u00e0ng h\u00ecnh dung quy tr\u00ecnh t\u00ednh to\u00e1n tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t v\u00ed d\u1ee5 th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p B c\u00f3 ph\u00e1t sinh giao d\u1ecbch mua b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i trong n\u0103m t\u00e0i ch\u00ednh. S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: 80 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 (h\u1ea1ch to\u00e1n tr\u00ean TK 635): 30 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n v\u00e0 c\u00f3 k\u1ef3 h\u1ea1n (TK 515): 4 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed trong k\u1ef3: 15 t\u1ef7 VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ebfn h\u00e0nh x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Tinh_toan_chi_phi_lai_vay_rong_thuc_te_phat_sinh\"><\/span><b>B\u01b0\u1edbc 1: T\u00ednh to\u00e1n chi ph\u00ed l\u00e3i vay r\u00f2ng th\u1ef1c t\u1ebf ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay r\u00f2ng = 30 t\u1ef7 &#8211; 4 t\u1ef7 = 26 t\u1ef7 VN\u0110<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Ap_dung_cach_tinh_EBITDA_theo_Nghi_dinh_132\"><\/span><b>B\u01b0\u1edbc 2: \u00c1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = 80 t\u1ef7 + 26 t\u1ef7 + 15 t\u1ef7 = 121 t\u1ef7 VN\u0110<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Xac_dinh_tran_khong_che_chi_phi_lai_vay_rong_duoc_tru_30\"><\/span><b>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh tr\u1ea7n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay r\u00f2ng \u0111\u01b0\u1ee3c tr\u1eeb 30%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n kh\u1ed1ng ch\u1ebf t\u1ed1i \u0111a = 30% x EBITDA = 30% x 121 t\u1ef7 = 36.3 t\u1ef7 VN\u0110<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_So_sanh_va_dua_ra_ket_luan_quyet_toan\"><\/span><b>B\u01b0\u1edbc 4: So s\u00e1nh v\u00e0 \u0111\u01b0a ra k\u1ebft lu\u1eadn quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So s\u00e1nh chi ph\u00ed l\u00e3i vay r\u00f2ng th\u1ef1c t\u1ebf v\u1edbi m\u1ee9c tr\u1ea7n kh\u1ed1ng ch\u1ebf t\u1ed1i \u0111a. V\u00ec chi ph\u00ed l\u00e3i vay r\u00f2ng th\u1ea5p h\u01a1n m\u1ee9c tr\u1ea7n kh\u1ed1ng ch\u1ebf t\u1ed1i \u0111a (26 t\u1ef7 &lt; 36.3 t\u1ef7 VN\u0110) cho n\u00ean to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay r\u00f2ng th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 c\u1ee7a Doanh nghi\u1ec7p B \u0111\u1ec1u n\u1eb1m d\u01b0\u1edbi ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, \u0111\u00e3 ch\u1ee9ng minh \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 30 t\u1ef7 VN\u0110 chi ph\u00ed l\u00e3i vay ban \u0111\u1ea7u \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ho\u1eb7c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch mua b\u00e1n, vay v\u1ed1n, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, vi\u1ec7c t\u00ednh to\u00e1n EBITDA ch\u1ec9 l\u00e0 m\u1ed9t ph\u1ea7n trong qu\u00e1 tr\u00ecnh tu\u00e2n th\u1ee7. Doanh nghi\u1ec7p n\u00ean k\u1ebft h\u1ee3p v\u1edbi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-chuyen-gia\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 r\u00e0 so\u00e1t to\u00e0n di\u1ec7n ch\u00ednh s\u00e1ch gi\u00e1 v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khau_hao_trong_EBITDA_theo_Nghi_dinh_132\"><\/span><b>Kh\u1ea5u hao trong EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u00ecm hi\u1ec3u c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, \u0111i\u1ec3m ph\u1ee9c t\u1ea1p nh\u1ea5t khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean nh\u1ea7m l\u1eabn n\u1eb1m \u1edf kho\u1ea3n m\u1ee5c Chi ph\u00ed kh\u1ea5u hao. Ch\u00ednh v\u00ec \u0111i\u1ec1u \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng hai nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 t\u1ef1 b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u tr\u01b0\u1edbc c\u00e1c \u0111o\u00e0n thanh tra thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khau_hao_trong_EBITDA_la_mot_chi_tieu_ke_toan_khong_phai_chi_phi_duoc_tru_thue\"><\/span><b>Kh\u1ea5u hao trong EBITDA l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau k\u1ebf to\u00e1n, kh\u00f4ng ph\u1ea3i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t hi\u1ec3u l\u1ea7m tai h\u1ea1i v\u00e0 c\u1ef1c k\u1ef3 ph\u1ed5 bi\u1ebfn c\u1ee7a c\u00e1c k\u1ebf to\u00e1n \u00edt kinh nghi\u1ec7m khi th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh EBITDA giao d\u1ecbch li\u00ean k\u1ebft l\u00e0: Ch\u1ec9 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u1ea5u hao n\u00e0o h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn khi t\u00ednh thu\u1ebf TNDN m\u1edbi \u0111\u01b0\u1ee3c c\u1ed9ng ng\u01b0\u1ee3c l\u1ea1i khi t\u00ednh EBITDA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c ch\u1ea5t, quan \u0111i\u1ec3m n\u00e0y ho\u00e0n to\u00e0n tr\u00e1i ng\u01b0\u1ee3c v\u1edbi b\u1ea3n ch\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a ch\u1ec9 s\u1ed1 EBITDA. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 s\u1ed1 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u c\u1ee7a H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS\/VFRS).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, trong c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, ch\u1ec9 c\u1ea7n kho\u1ea3n kh\u1ea5u hao \u0111\u00f3 \u0111\u00e3 th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 (l\u00e0m gi\u1ea3m L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh &#8211; M\u00e3 s\u1ed1 30), th\u00ec kho\u1ea3n \u0111\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ed9ng ng\u01b0\u1ee3c l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ec3 c\u1ea3 khi kho\u1ea3n kh\u1ea5u hao n\u00e0y sau \u0111\u00f3 b\u1ecb lo\u1ea1i ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN (ch\u1eb3ng h\u1ea1n nh\u01b0: ph\u1ea7n kh\u1ea5u hao v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c c\u1ee7a xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng c\u00f3 nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1.6 t\u1ef7 \u0111\u1ed3ng; kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p&#8230;), th\u00ec kho\u1ea3n n\u00e0y v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ed9ng ng\u01b0\u1ee3c l\u1ea1i khi t\u00ednh EBITDA.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c lo\u1ea1i b\u1ecf c\u00e1c kho\u1ea3n kh\u1ea5u hao n\u00e0y kh\u1ecfi c\u00f4ng th\u1ee9c c\u1ed9ng ng\u01b0\u1ee3c s\u1ebd l\u00e0m gi\u1ea3m ch\u1ec9 s\u1ed1 EBITDA m\u1ed9t c\u00e1ch v\u00f4 l\u00fd, t\u1eeb \u0111\u00f3 gi\u00e1n ti\u1ebfp l\u00e0m gi\u1ea3m m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p, g\u00e2y thi\u1ec7t h\u1ea1i k\u00e9p v\u1ec1 thu\u1ebf cho \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bay_hang_ton_kho_Chi_tinh_chi_phi_khau_hao_thuc_te_da_hach_toan_vao_ket_qua_kinh_doanh_trong_ky\"><\/span><b>B\u1eaby h\u00e0ng t\u1ed3n kho: Ch\u1ec9 t\u00ednh chi ph\u00ed kh\u1ea5u hao th\u1ef1c t\u1ebf \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m c\u1ed1t l\u00f5i kh\u00e1c trong c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 li\u00ean quan \u0111\u1ebfn chi ph\u00ed kh\u1ea5u hao l\u00e0 b\u1eaby h\u00e0ng t\u1ed3n kho. \u0110\u00e2y l\u00e0 l\u1ed7i sai ph\u1ed5 bi\u1ebfn m\u00e0 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng xuy\u00ean khai th\u00e1c \u0111\u1ec3 xu\u1ea5t to\u00e1n chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c x\u00e2y d\u1ef1ng, chi ph\u00ed kh\u1ea5u hao m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng ban \u0111\u1ea7u \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung (TK 627) v\u00e0 sau \u0111\u00f3 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (TK 154) \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m (TK 155).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra ch\u01b0a \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 (v\u1eabn \u0111ang n\u1eb1m d\u01b0\u1edbi d\u1ea1ng h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 tr\u00ean TK 154 ho\u1eb7c TK 155), chi ph\u00ed kh\u1ea5u hao t\u00edch l\u0169y trong c\u00e1c s\u1ea3n ph\u1ea9m n\u00e0y ch\u01b0a h\u1ec1 \u0111i v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 v\u1eabn \u0111ang n\u1eb1m treo tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ec ch\u01b0a \u0111i v\u00e0o k\u1ebft qu\u1ea3 kinh doanh, kho\u1ea3n kh\u1ea5u hao n\u00e0y ho\u00e0n to\u00e0n ch\u01b0a l\u00e0m gi\u1ea3m ch\u1ec9 ti\u00eau L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3 n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng ng\u01b0\u1ee3c ph\u1ea7n kh\u1ea5u hao \u0111ang treo trong h\u00e0ng t\u1ed3n kho n\u00e0y. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng ng\u01b0\u1ee3c ph\u1ea7n chi ph\u00ed kh\u1ea5u hao \u0111\u00e3 th\u1ef1c t\u1ebf chuy\u1ec3n v\u00e0o Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 (TK 632), t\u1ee9c l\u00e0 ph\u1ea7n kh\u1ea5u hao n\u1eb1m trong c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 th\u00e0nh c\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network:<\/b><span style=\"font-weight: 400;\"> B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n thi\u1ebft l\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chi ti\u1ebft, t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng ph\u1ea7n kh\u1ea5u hao n\u1eb1m trong gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u00e0 ph\u1ea7n kh\u1ea5u hao \u0111\u00e3 k\u1ebft chuy\u1ec3n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u00fang \u0111\u1eafn khi th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chuyen_chi_phi_lai_vay_vuot_nguong_khong_che_sang_ky_sau\"><\/span><b>H\u01b0\u1edbng d\u1eabn chuy\u1ec3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf sang k\u1ef3 sau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 c\u1ea7n n\u1eafm v\u1eefng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f2n ph\u1ea3i hi\u1ec3u r\u00f5 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30%. Kho\u1ea3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong k\u1ef3 hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ed1i \u0111a trong vi\u1ec7c ph\u1ee5c h\u1ed3i d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 m\u1edf ra m\u1ed9t c\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed, c\u00e1c nguy\u00ean t\u1eafc chuy\u1ec3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n chi ph\u00ed: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n li\u00ean t\u1ee5c ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n t\u1ed1i \u0111a: Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u00f3. Qu\u00e1 th\u1eddi h\u1ea1n 5 n\u0103m n\u00e0y, ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ebd b\u1ecb lo\u1ea1i b\u1ecf v\u0129nh vi\u1ec5n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ebfp: Trong c\u00e1c n\u0103m ti\u1ebfp theo, khi ph\u00e1t sinh d\u01b0 \u0111\u1ecba (t\u1ee9c l\u00e0 t\u1ed5ng chi ph\u00ed l\u00e3i vay r\u00f2ng c\u1ee7a n\u0103m \u0111\u00f3 nh\u1ecf h\u01a1n m\u1ee9c tr\u1ea7n 30% EBITDA c\u1ee7a ch\u00ednh n\u0103m \u0111\u00f3), doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng th\u00eam ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf. Tuy nhi\u00ean, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (bao g\u1ed3m c\u1ea3 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh c\u1ee7a n\u0103m \u0111\u00f3 v\u00e0 ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u1eeb qu\u00e1 kh\u1ee9 chuy\u1ec3n sang) v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 c\u1ee7a n\u0103m chuy\u1ec3n ti\u1ebfp \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm ch\u1eafc c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng l\u00ean ph\u01b0\u01a1ng \u00e1n ph\u00e2n b\u1ed5 v\u00e0 chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay r\u00f2ng qua c\u00e1c n\u0103m m\u1ed9t c\u00e1ch t\u1ed1i \u01b0u, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a g\u00e1nh n\u1eb7ng thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_loi_thuong_gap_khi_ap_dung_cach_tinh_EBITDA_theo_Nghi_dinh_132\"><\/span><b>Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4246\" aria-describedby=\"caption-attachment-4246\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4246\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-loi-thuong-gap-khi-ap-dung-cach-tinh-EBITDA-theo-Nghi-dinh-132.jpg\" alt=\"Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-loi-thuong-gap-khi-ap-dung-cach-tinh-EBITDA-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-loi-thuong-gap-khi-ap-dung-cach-tinh-EBITDA-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-loi-thuong-gap-khi-ap-dung-cach-tinh-EBITDA-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-loi-thuong-gap-khi-ap-dung-cach-tinh-EBITDA-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-loi-thuong-gap-khi-ap-dung-cach-tinh-EBITDA-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4246\" class=\"wp-caption-text\">Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf, khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i m\u1ed9t s\u1ed1 sai s\u00f3t ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t vi\u1ec7c b\u00f9 tr\u1eeb doanh thu t\u00e0i ch\u00ednh khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay r\u00f2ng: Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng tr\u1eeb \u0111i doanh thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u00e0o chi ph\u00ed l\u00e3i vay tr\u01b0\u1edbc khi so s\u00e1nh v\u1edbi ng\u01b0\u1ee1ng 30% EBITDA. L\u1ed7i n\u00e0y l\u00e0m t\u0103ng chi ph\u00ed l\u00e3i vay r\u00f2ng m\u1ed9t c\u00e1ch kh\u00f4ng c\u1ea7n thi\u1ebft, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea7m l\u1eabn chi ph\u00ed tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng v\u1edbi chi ph\u00ed kh\u1ea5u hao: Vi\u1ec7c nh\u1ea7m t\u01b0\u1edfng chi ph\u00ed tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng (nh\u01b0 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i&#8230;) c\u0169ng l\u00e0 kho\u1ea3n chi ph\u00ed phi ti\u1ec1n t\u1ec7 gi\u1ed1ng nh\u01b0 kh\u1ea5u hao v\u00e0 t\u1ef1 \u00fd c\u1ed9ng ng\u01b0\u1ee3c l\u1ea1i v\u00e0o EBITDA. \u0110\u00e2y l\u00e0 h\u00e0nh vi sai l\u1ec7ch ho\u00e0n to\u00e0n khi th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay sai quy \u0111\u1ecbnh: Thay v\u00ec ghi nh\u1eadn chi ph\u00ed l\u00e3i vay v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 (TK 635) \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p l\u1ea1i t\u1ef1 \u00fd v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang (TK 241) khi ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS 16 (Chi ph\u00ed \u0111i vay). \u0110i\u1ec1u n\u00e0y l\u00e0m sai l\u1ec7ch to\u00e0n b\u1ed9 c\u1ea5u tr\u00fac b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch theo d\u00f5i chi ti\u1ebft chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i qua c\u00e1c n\u0103m: Vi\u1ec7c thi\u1ebfu b\u1ea3ng theo d\u00f5i chi ti\u1ebft s\u1ed1 chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i c\u1ee7a t\u1eebng n\u0103m t\u00e0i ch\u00ednh l\u00e0m doanh nghi\u1ec7p b\u1ecf qu\u00ean quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c chuy\u1ec3n chi ph\u00ed khi b\u01b0\u1edbc sang giai \u0111o\u1ea1n kinh doanh \u1ed5n \u0111\u1ecbnh, c\u00f3 ch\u1ec9 s\u1ed1 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 cao.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n h\u00f3a c\u00e1ch t\u00ednh EBITDA giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c l\u1ed7i tr\u00ean s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf b\u00f3c t\u00e1ch chi ph\u00ed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c, doanh nghi\u1ec7p c\u00f2n c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau c\u1ea5u th\u00e0nh EBITDA, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay r\u00f2ng, chi ph\u00ed kh\u1ea5u hao v\u00e0 nguy\u00ean t\u1eafc x\u1eed l\u00fd c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c tr\u1ea7n 30%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u sai s\u00f3t ph\u00e1t sinh kh\u00f4ng n\u1eb1m \u1edf c\u00f4ng th\u1ee9c t\u00ednh m\u00e0 \u0111\u1ebfn t\u1eeb vi\u1ec7c hi\u1ec3u ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn kh\u1ea5u hao, h\u00e0ng t\u1ed3n kho, doanh thu l\u00e3i ti\u1ec1n g\u1eedi ho\u1eb7c vi\u1ec7c theo d\u00f5i chi ph\u00ed l\u00e3i vay chuy\u1ec3n ti\u1ebfp qua c\u00e1c n\u0103m. V\u00ec v\u1eady, vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac v\u1ed1n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 ch\u1ec9 s\u1ed1 EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132, chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c h\u01b0\u1edbng d\u1eabn ph\u00e1p l\u00fd m\u1edbi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 t\u1ed1i \u0111a quy\u1ec1n l\u1ee3i thu\u1ebf h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p v\u00e0 t\u01b0 v\u1ea5n th\u00eam, Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a>:<\/span><\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Trong \u0111\u00f3, c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 n\u1ed9i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4244,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4243"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4243\/revisions"}],"predecessor-version":[{"id":4247,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4243\/revisions\/4247"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4244"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}