{"id":7379,"date":"2026-01-26T21:54:32","date_gmt":"2026-01-27T04:54:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7379"},"modified":"2026-01-26T21:54:32","modified_gmt":"2026-01-27T04:54:32","slug":"cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/","title":{"rendered":"How is total revenue determined in consolidated financial statements?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In the context of a continuously improving legal system regarding accounting and auditing, &quot;total revenue&quot; is not only a purely financial indicator but also becomes an important legal basis for determining the size of a business, mandatory auditing obligations, and the business&#039;s compliance responsibilities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">One of the questions currently of great interest to many businesses, chief accountants, and managers is: &quot;How is total revenue in consolidated financial statements determined, and which report should be used as a basis according to the latest legal regulations?&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article will comprehensively analyze the issue based on Point d, Clause 2, Article 1 of Decree No. 90\/2025\/ND-CP and Point b, Clause 2, Article 29 of the Accounting Law, while clarifying the interpretation and practical application.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\">Index<\/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:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Khung_phap_ly_dieu_chinh_viec_xac_dinh_tong_doanh_thu\" >The legal framework governing the determination of total revenue.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Quy_dinh_tai_Luat_Ke_toan\" >Regulations stipulated in the Accounting Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Quy_dinh_moi_tai_Nghi_dinh_902025ND-CP\" >New regulations in Decree 90\/2025\/ND-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Bao_cao_tai_chinh_hop_nhat_la_gi\" >What are consolidated financial statements?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Vay_chi_tieu_%E2%80%9Ctong_doanh_thu_cua_nam%E2%80%9D_duoc_hieu_nhu_the_nao\" >So how should the &quot;total annual revenue&quot; target be interpreted?<\/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:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Cach_xac_dinh_tong_doanh_thu_trong_tung_truong_hop_cu_the\" >How to determine total revenue in each specific case.<\/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:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Doanh_nghiep_thuoc_dien_lap_Bao_cao_tai_chinh_hop_nhat\" >Businesses required to prepare consolidated financial statements.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Doanh_nghiep_khong_lap_Bao_cao_tai_chinh_hop_nhat\" >Businesses that do not prepare consolidated financial statements.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Vai_tro_cua_tong_doanh_thu_trong_xac_dinh_doanh_nghiep_quy_mo_lon\" >The role of total revenue in determining the size of a large enterprise.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Nhung_luu_y_quan_trong_cho_doanh_nghiep_va_ke_toan\" >Important notes for businesses and accountants.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_viec_xac_dinh_tong_doanh_thu\"><\/span><b>The legal framework governing the determination of total revenue.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To correctly determine &quot;total revenue&quot; according to current regulations, it is first necessary to examine the legal framework governing this issue. In particular, the Accounting Law and Decree No. 90\/2025\/ND-CP are two key legal bases, clarifying the principles for preparing reports and the sources of revenue data used.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Luat_Ke_toan\"><\/span><b>Regulations stipulated in the Accounting Law<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to point b, clause 2, Article 29 of the Accounting Law, the superior accounting unit is responsible for:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&quot;Prepare consolidated financial statements or combined financial statements based on the financial statements of the subsidiary accounting units.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This regulation clearly states:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When a business has subordinate accounting units (subsidiaries, dependent units),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And it is subject to the requirement of preparing consolidated financial statements according to accounting standards.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consolidated financial statements are reports that fully reflect the financial position and operating results of the entire group of businesses.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the legal basis for determining the legitimate source of data when calculating important financial indicators, including total annual revenue.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_tai_Nghi_dinh_902025ND-CP\"><\/span><b>New regulations in Decree 90\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree No. 90\/2025\/ND-CP amends and supplements the regulations guiding the Law on Independent Auditing, in which Point d, Clause 2, Article 1 clearly stipulates:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&quot;Total revenue for the year is determined based on the financial statements of the immediately preceding year, prepared by the entity in accordance with accounting regulations.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This regulation is particularly important because:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total revenue is used as a criterion to determine whether a business is large-scale.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It serves as the basis for determining which entities are subject to mandatory audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And it must be determined from legitimate financial statements, of the type that the business is obligated to prepare.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If a business has consolidated financial statements, which statement should the \u201ctotal revenue for the year\u201d be taken from?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To answer and clarify the above issue, let&#039;s explore it further with MAN \u2013 Master Accountant Network:<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_hop_nhat_la_gi\"><\/span><b>What are consolidated financial statements?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Consolidated financial statements are reports prepared by the parent company that reflect the financial position, business results, and cash flow of the parent company and its subsidiaries as a unified economic entity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Unlike individual financial statements:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individual reports reflect only the activities of a single legal entity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consolidated reports exclude intercompany transactions and reflect the true size and revenue of the entire group.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, in a legal context requiring assessment of the actual size of a business, consolidated financial statements are of decisive importance.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vay_chi_tieu_%E2%80%9Ctong_doanh_thu_cua_nam%E2%80%9D_duoc_hieu_nhu_the_nao\"><\/span><b>So how should the &quot;total annual revenue&quot; target be interpreted?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to the Accounting Law and Decree 90\/2025\/ND-CP, the indicator &quot;total revenue for the year&quot;:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total revenue for the year is the revenue recorded in the financial statements of the immediately preceding year;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The financial statements used must be those that the business is legally obligated to prepare.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">So, if a business has consolidated financial statements, which statement should the &quot;total revenue for the year&quot; be taken from? There are two cases, specifically as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses must prepare consolidated financial statements: Total revenue for the year is determined based on the consolidated financial statements of the immediately preceding year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For businesses that do not prepare consolidated financial statements: Total revenue for the year is determined based on the separate financial statements.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_tong_doanh_thu_trong_tung_truong_hop_cu_the\"><\/span><b>How to determine total revenue in each specific case.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Depending on whether or not a business is required to prepare consolidated financial statements, the data sources used to determine total revenue will vary. Below are specific methods for determining this in common situations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuoc_dien_lap_Bao_cao_tai_chinh_hop_nhat\"><\/span><b>Businesses required to prepare consolidated financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In this case:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consolidated financial statements are the most legally valid and complete annual financial statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This reflects the total revenue generated from all production and business activities of the group of enterprises.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, when determining:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business size;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Audit obligations;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or legal criteria related to total revenue for the year.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The figures must be taken from the revenue figures in the consolidated financial statements of the immediately preceding year, not from the parent company&#039;s separate financial statements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_lap_Bao_cao_tai_chinh_hop_nhat\"><\/span><b>Businesses that do not prepare consolidated financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the business:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No subsidiaries;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or not subject to the requirement of preparing consolidated financial statements according to accounting standards,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Then:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The individual annual financial statements are the sole legal basis.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total revenue for the year is determined based on the figures in this Report.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_tong_doanh_thu_trong_xac_dinh_doanh_nghiep_quy_mo_lon\"><\/span><b>The role of total revenue in determining the size of a large enterprise.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to current regulations, a business is considered large-scale when it meets at least two of the following three criteria:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total revenue for the year exceeded the legally mandated threshold of 300 billion.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Total assets exceed 100 billion VND.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">The average number of workers participating in social insurance each year exceeds 200 people.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In there:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total revenue from the immediately preceding year is a mandatory criterion to consider.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And correctly identifying the data source (consolidated or separate) can directly affect whether a business is subject to mandatory auditing.<\/span><\/li>\n<\/ul>\n<p><b>For example:<\/b><span style=\"font-weight: 400;\"> Parent company A has 3 subsidiaries and is required to prepare consolidated financial statements.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The consolidated financial report for 2025 recorded total revenue of VND 420 billion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The parent company&#039;s separate financial statements for 2025 recorded revenue of VND 180 billion.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When determining total revenue for 2025 to assess business size for 2026:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The figure of 420 billion VND must be used because this is the figure from the consolidated financial statement. This is the report that the parent company is obligated to prepare according to the Accounting Law.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_cho_doanh_nghiep_va_ke_toan\"><\/span><b>Important notes for businesses and accountants.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To properly apply the regulations on determining total revenue under the Accounting Law and Decree 90\/2025\/ND-CP, businesses and accountants need to pay attention to the following important issues.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Always identify the correct type of financial statements that your business is obligated to prepare.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Only use the financial statements for the immediately preceding year that have been prepared in accordance with regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not arbitrarily choose more favorable data if it is not consistent with the legal nature of the matter.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In cases where there is a change in the business model (mergers, acquisitions, or the formation of subsidiaries), the obligation to prepare consolidated financial statements should be reviewed from the very first period.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding and correctly applying how to determine total revenue not only helps businesses comply with the law but also avoids legal and audit risks in subsequent years.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/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><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p><b>Information cited:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting Law<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 90\/2025\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Article by LuatVietnam<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n, \u201ct\u1ed5ng doanh thu\u201d kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh thu\u1ea7n t\u00fay m\u00e0 c\u00f2n tr\u1edf th\u00e0nh c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p, ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7379"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7379\/revisions"}],"predecessor-version":[{"id":7381,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7379\/revisions\/7381"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7380"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}