{"id":34528,"date":"2023-12-08T04:06:39","date_gmt":"2023-12-08T04:06:39","guid":{"rendered":"https:\/\/masterskills.org\/blog\/giao-dich-ngoai-te-foreign-currency-transaction-la-gi.html"},"modified":"2023-12-23T20:57:22","modified_gmt":"2023-12-23T13:57:22","slug":"giao-dich-ngoai-te-foreign-currency-transaction-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/giao-dich-ngoai-te-foreign-currency-transaction-la-gi.html","title":{"rendered":"Giao d\u1ecbch ngo\u1ea1i t\u1ec7 (Foreign currency transaction) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: mmtimes.com<\/i><\/p>\n<\/div>\n<\/div>\n

Giao d\u1ecbch ngo\u1ea1i t\u1ec7 (Foreign currency transaction)<\/font><\/font><\/h2>\n

Giao d\u1ecbch ngo\u1ea1i t\u1ec7<\/b> trong ti\u1ebfng Anh l\u00e0 Foreign currency transaction<\/b>.<\/p>\n

Giao d\u1ecbch ngo\u1ea1i t\u1ec7<\/b> l\u00e0 giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c y\u00eau c\u1ea7u thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/p>\n

C\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7 ph\u00e1t sinh khi n\u00e0o?\u00a0<\/font><\/h3>\n

C\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7 ph\u00e1t sinh khi m\u1ed9t doanh nghi\u1ec7p:<\/p>\n

– Mua ho\u1eb7c b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 gi\u00e1 c\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7<\/p>\n

– Vay ho\u1eb7c cho vay c\u00e1c kho\u1ea3n ti\u1ec1n m\u00e0 s\u1ed1 ph\u1ea3i tr\u1ea3 ho\u1eb7c ph\u1ea3i thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7<\/p>\n

– Tr\u1edf th\u00e0nh m\u1ed9t \u0111\u1ed1i t\u00e1c (m\u1ed9t b\u00ean) c\u1ee7a m\u1ed9t h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i h\u1ed1i ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n<\/p>\n

– Mua ho\u1eb7c thanh l\u00ed c\u00e1c t\u00e0i s\u1ea3n, ph\u00e1t sinh ho\u1eb7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7<\/p>\n

– D\u00f9ng m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7 n\u00e0y \u0111\u1ec3 mua, b\u00e1n ho\u1eb7c \u0111\u1ed5i l\u1ea5y m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7 kh\u00e1c<\/p>\n

Y\u00eau c\u1ea7u trong qu\u1ea3n l\u00ed ngo\u1ea1i t\u1ec7<\/font><\/h3>\n

– Cung c\u1ea5p c\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 cho vi\u1ec7c l\u1eadp BCTC v\u00e0 \u0111\u1ecbnh k\u00ec ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch kinh t\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7<\/p>\n

– Qu\u1ea3n l\u00ed s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i ngo\u1ea1i t\u1ec7 theo nguy\u00ean t\u1ec7 trong doanh nghi\u1ec7p<\/p>\n

– Qu\u1ea3n l\u00ed s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 trong k\u00ec theo \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n<\/p>\n

– Qu\u1ea3n l\u00ed c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u00ec<\/p>\n

– Qu\u1ea3n l\u00ed c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o cu\u1ed1i k\u00ec k\u1ebf to\u00e1n.<\/p>\n

Nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n c\u00e1<\/font>c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7<\/font><\/h3>\n

Ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c:<\/p>\n

\u00a0– S\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i ngo\u1ea1i t\u1ec7 theo nguy\u00ean t\u1ec7 trong doanh nghi\u1ec7p<\/p>\n

– S\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 trong k\u00ec theo \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n<\/p>\n

– C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u00ec<\/p>\n

– C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o cu\u1ed1i k\u00ec k\u1ebf to\u00e1n<\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7<\/font><\/h3>\n

– Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c qui \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n. V\u1ec1 nguy\u00ean t\u1eafc, doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 t\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n<\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (Ti\u1ec1n, N\u1ee3 ph\u1ea3i thu, N\u1ee3 ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n \u0111\u1eb7t c\u1ecdc, k\u00ed c\u01b0\u1ee3c, k\u00ed qu\u0129 , \u0111i vay , cho vay b\u1eb1ng ngo\u1ea1i t\u1ec7): Khi ph\u00e1t sinh t\u0103ng \u0111\u01b0\u1ee3c qui \u0111\u1ed5i v\u00e0 ghi nh\u1eadn theo t\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, ph\u00e1t sinh gi\u1ea3m \u0111\u01b0\u1ee3c qui \u0111\u1ed5i v\u00e0 ghi nh\u1eadn theo t\u1ec9 gi\u00e1 ghi s\u1ed5<\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (Doanh thu, chi ph\u00ed, v\u1eadt t\u01b0, TSC\u0110…): Khi ph\u00e1t sinh \u0111\u01b0\u1ee3c qui \u0111\u1ed5i v\u00e0 ghi nh\u1eadn theo t\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y ph\u00e1t sinh<\/p>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p mua – b\u00e1n ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c qui \u0111\u1ed5i theo t\u1ec9 gi\u00e1 th\u1ef1c t\u1ebf mua – b\u00e1n (t\u1ec9 gi\u00e1 k\u00ed k\u1ebft trong h\u1ee3p \u0111\u1ed3ng)<\/p>\n

C\u00e1c lo\u1ea1i t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i (g\u1ecdi t\u1eaft l\u00e0 t\u1ec9 gi\u00e1) s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/font><\/h3>\n

C\u00e1c doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u1ed1ng nh\u1ea5t l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ho\u1eb7c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ch\u00ednh th\u1ee9c s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n. Vi\u1ec7c qui \u0111\u1ed5i \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o:<\/p>\n

– T\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/p>\n

– T\u1ec9 gi\u00e1 ghi s\u1ed5<\/p>\n

T\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/b><\/p>\n

T\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi mua b\u00e1n ngo\u1ea1i t\u1ec7: L\u00e0 t\u1ec9 gi\u00e1 k\u00ed k\u1ebft trong h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n ngo\u1ea1i t\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh\u00f4ng qui \u0111\u1ecbnh t\u1ec9 gi\u00e1 thanh to\u00e1n th\u00ec doanh nghi\u1ec7p ghi s\u1ed5 k\u1ebf to\u00e1n theo nguy\u00ean t\u1eafc:<\/p>\n

+ T\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi ghi nh\u1eadn n\u1ee3 ph\u1ea3i thu (tr\u1ea3): L\u00e0 t\u1ec9 gi\u00e1 mua (b\u00e1n) c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh kh\u00e1ch h\u00e0ng thanh to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh<\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua s\u1eafm t\u00e0i s\u1ea3n ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c thanh to\u00e1n ngay b\u1eb1ng ngo\u1ea1i t\u1ec7, t\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 t\u1ec9 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thanh to\u00e1n<\/p>\n

+ T\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi g\u00f3p v\u1ed1n ho\u1eb7c nh\u1eadn v\u1ed1n g\u00f3p: L\u00e0 t\u1ec9 gi\u00e1 mua ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 nh\u1eadn v\u1ed1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i ng\u00e0y g\u00f3p v\u1ed1n<\/p>\n

T\u1ec9 gi\u00e1 ghi s\u1ed5<\/b><\/p>\n

T\u1ec9 gi\u00e1 ghi s\u1ed5 g\u1ed3m: T\u1ec9 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh ho\u1eb7c t\u1ec9 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng (T\u1ec9 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n sau t\u1eebng l\u1ea7n nh\u1eadp)<\/p>\n

– T\u1ec9 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh: L\u00e0 t\u1ec9 gi\u00e1 khi thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, c\u00e1c kho\u1ea3n k\u00ed c\u01b0\u1ee3c, k\u00ed qu\u0129 ho\u1eb7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ec9 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh ho\u1eb7c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u00ec c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n

T\u1ec9 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 qui \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n sau:<\/p>\n

+ B\u00ean C\u00f3 c\u00e1c TK ph\u1ea3i thu (ngo\u1ea1i tr\u1eeb giao d\u1ecbch nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua)<\/p>\n

+ B\u00ean N\u1ee3 TK ph\u1ea3i thu khi t\u1ea5t to\u00e1n kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua do \u0111\u00e3 chuy\u1ec3n giao s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, TSC\u0110, cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c nghi\u1ec7m thu<\/p>\n

+ B\u00ean C\u00f3 c\u00e1c TK kho\u1ea3n k\u00ed c\u01b0\u1ee3c, k\u00ed qu\u0129, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/p>\n

+ B\u00ean N\u1ee3 c\u00e1c TK ph\u1ea3i tr\u1ea3 (ngo\u1ea1i tr\u1eeb giao d\u1ecbch tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n)<\/p>\n

+ B\u00ean C\u00f3 TK ph\u1ea3i tr\u1ea3 khi t\u1ea5t to\u00e1n kho\u1ea3n ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n do \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5, nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong k\u00ec ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n ph\u1ea3i thu ho\u1eb7c ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec t\u1ec9 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng c\u1ee7a c\u00e1c giao d\u1ecbch v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3.<\/p>\n

– T\u1ec9 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng l\u00e0 t\u1ec9 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u1ea5y t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n ti\u1ec1n chia cho s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 th\u1ef1c c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n.<\/p>\n

T\u1ec9 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 qui \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n \u1edf b\u00ean C\u00f3 c\u00e1c TK ti\u1ec1n.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o:\u00a0Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh 2, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Giao d\u1ecbch ngo\u1ea1i t\u1ec7 (ti\u1ebfng Anh: Foreign currency transaction) l\u00e0 giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c y\u00eau c\u1ea7u thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34528"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34528"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34528\/revisions"}],"predecessor-version":[{"id":68070,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34528\/revisions\/68070"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}