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Nh vy trong trng hp ny s ngy s dng ging s ln hn s ngy khch. Ngc li i vi trng hp ch c 1 ging nhng v mt l do no  khch sn vn ng cho 2 ngi thu (hoc tr em i cng) th   c 2 lt khch nhng s ngy s dng ging ch l 1 ngy ging. Trong trng hp ny th s ngy s dng ging s nh hn s ngy khch. Trng hp thng thng nu khch sn khng c ging i m mi khch ch s dng mt ging th s ngy s dng ging s bng s ngy khch. Quan h gia cc ch tiu trong biu phn loi chi tit c s lu tr: - Tng s ging lun ln hn hoc bng tng s bung. Thng thng mi bung c t 1 n 2 hoc 3 ging, v vy nu c s chnh lch qu ln cn kim tra li. - S ngy s dng bung/ging trong nm thng nh hn s bung/ging c trong nm nhn vi 365 ngy. Tuy nhin ch tiu s bung, ging c n 31/12/2018 trong biu l ch tiu thi im nn so snh ny s khng p dng c i vi cc c s c s bin ng v s bung (ging) trong nm (nh xy thm hoc ph d bt bung, ging). - Ch tiu ngy khch phc v thng xoay quanh v chnh lch khng qu ln so vi ch tiu s ngy s dng ging trong nm. Gi phng bnh qun mt lt khch thu trong ngy: Ch tiu ny c tnh bng tng doanh thu ca khch thu trong ngy trn tng s lt khch thu trong ngy. 6.  S bung ,  s ging c n thi im 31/12/2019 (Mc nng lc hin c n 31/12/2019): ghi tng s bung, s ging c th s dng  cho khch thu ngh ca cc c s lu tr c n thi im 31/12/2019.  S bung ,  s ging (Mc nng lc mi tng trong nm 2019): ghi tng s bung, s ging c th s dng  cho khch thu ngh ca cc c s lu tr mi tng trong nm 2019. Nng lc mi tng ca cc c s kinh doanh dch v lu tr c th hin qua cc ch tiu v s lng c s lu tr, s bung, s ging mi tng trong nm, nh: tng v hng sao, tng mi do m rng qui m c s, tng mi v s bung, tng mi v s ging (bao gm thay th v xy mi). Lu : khng tnh s bung m c s lu tr lun dnh ring vi mc ch cho ngi nc ngoi thu  sinh sng hoc cho cc vn phng nc ngoi thu  lm vic. Phiu 1A.6.2/TDN-DL KT QU HOT NG DCH V DU LCH L HNH Dch v du lch l hnh (tour) v cc hot ng h tr du lch: Bao gm cc hot ng bn, t chc thc hin cc chng trnh du lch trn gi hoc khng trn gi phc v khch du lch ni a v quc t, cung cp thng tin du lch, t vn, cho mi, lp k hoch du lch v hng dn khch du lch, k c i l du lch cho n v khc. Lt khch du lch theo tour: L tng s lt khch i du lch theo tng tour do c s kinh doanh dch v du lch l hnh m nhim, trong  tch ring lt khch quc t, lt khch trong nc v khch Vit Nam i ra nc ngoi. Ch tiu ny ch p dng i vi cc chuyn phc v du lch theo tour, cc n v i l du lch v c s chuyn hot ng h tr cho du lch khng tnh ch tiu ny. Khch do cc n v l hnh phc v c th do bn thn n v t khai thc hoc do tip nhn t cc n v khc. Ngy khch du lch theo tour: L tng s ngy khch i du lch ca tt c cc tour du lch do c s thc hin trong k. S ngy khch du lch ca tng tour c tnh bng cch ly s khch tham gia tour nhn vi  di (s ngy) ca tour tng ng. Quan h gia cc ch tiu v im ch i vi cc c s c hot ng l hnh: - Ch tiu lt khch ch c tnh i vi cc c s chuyn hot ng l hnh (tc l hot ng ca cc c s chuyn t chc cc chuyn du lch trn gi hoc khng trn gi). Cn cc c s c hot ng h tr cho du lch nh i l cho n v khc, mi gii, cho mi, t vn... th khng c tnh s lt khch  phc v ny. - Ch tiu ngy khch i vi cc c s l hnh c tnh cho ton b s khch (k c khch i trong ngy v khch i di ngy) m c c s phc v. - Ch tiu ngy khch du lch theo tour lun ln hn hoc bng lt khch du lch theo tour. 4. Doanh thu thun ca hot ng du lch l hnh (tour): L tng s tin  v s thu c t hot ng kinh doanh du lch l hnh, k c phn thu ca khch  chi tr cho cc n v kinh doanh khc nh tin v, tin n, ng, tin vui chi, gii tr... - Thu t khch quc t l phn c s cung cp dch v l hnh thu t ngi nc ngoi, ngi Vit Nam nh c  nc ngoi vo Vit Nam trong thi gian t hn 12 thng vi mc ch chnh ca chuyn i khng phi  thc hin cc hot ng em li th lao hoc thu nhp. - Thu t khch trong nc l phn m c s cung cp dch v l hnh thu t ngi Vit Nam ri khi ni c tr thng xuyn ca mnh i ni khc (trong nc)  tham quan, du lch hoc cho cc mc ch khc trong thi gian t hn 12 thng vi mc ch chnh ca chuyn i khng phi  thc hin cc hot ng em li th lao hoc thu nhp. - Thu t khch Vit Nam i du lch nc ngoi l phn m c s cung cp dch v du lch theo tour thu t khch l ngi thng tr ti Vit Nam i ra khi lnh th Vit Nam trong thi gian t hn 12 thng vi mc ch chnh ca chuyn i khng phi  thc hin cc hot ng em li th lao hoc thu nhp. 5. Doanh thu thun hot ng h tr, lin quan n qung b v t chc tour du lch: L s tin hoa hng m cc c s chuyn lm i l du lch c hng do bn cc chng trnh du lch ca mt c s l hnh khc cho khch du lch v s tin thu c ca cc c s chuyn cung cp cc dch v nghin cu th trng, tuyn truyn, qung co, xc tin du lch,... 6. Tng s tin chi tr h khch phc v tour: L s tin m cc c s du lch l hnh thu ca khch hng  chi tr cho cc n v khc thc hin cc dch v khng do n v l hnh trc tip cung cp  phc v khch du lch, nh: Chi mua v my bay, tu ha, t...  i li, chi tr tin lu tr, chi n ung, mua v tham quan, vui chi, gii tr... Phiu 1A.7/TDN-TC KT QU HOT NG DCH V TI CHNH V MT S CH TIU V TN DNG, HUY NG VN, LI SUT i tng iu tra ca biu ny l cc doanh nghip/c s c hot ng chnh l hot ng dch v ti chnh thuc cc t chc tn dng, chi nhnh ngn hng nc ngoi nh ngn hng thng mi, ngn hng lin doanh, ngn hng 100% vn nc ngoi, cng ty ti chnh, cng ty cho thu ti chnh, qu tn dng nhn dn, hp tc x tn dng, t chc ti chnh vi m... hot ng  Vit Nam. Biu ny khng p dng cho cc doanh nghip hot ng trong l)nh vc chng khon. Cc n v thuc i tng iu tra l n v thng tr ca Vit Nam. Cc ch tiu trong biu ny u thng nht vi ni dung, phng php tnh c quy nh trong ch  bo co k ton, thng k p dng cho cc T chc tn dng, chi nhnh ngn hng nc ngoi. Cc ch tiu trong biu ny phi c ghi chp y , chnh xc, kp thi, c tnh theo gi thc t v bng ng Vit Nam, ng ngoi t c quy i thnh ng Vit Nam theo t gi chnh thc bnh qun do Ngn hng Nh nc Vit Nam cng b. I. KT QU HOT NG DCH V TI CHNH A. Cc khon thu nhp 1. Thu nhp t hot ng tn dng: bao gm cc khon sau: Thu li tin gi, Thu li cho vay, Thu li t u t chng khon, Thu t nghip v bo lnh, Thu li cho thu ti chnh, Thu li t nghip v mua bn n v Thu khc v hot ng tn dng. 2. Thu nhp ph t hot ng dch v: bao gm cc khon thu t dch v thanh ton, thu t dch v ngn qu, thu t nghip v u thc v i l, thu t dch v t vn, thu t kinh doanh v dch v bo him, thu ph nghip v chit khu, thu t cung ng dch v bo qun ti sn, cho thu t kt v thu khc. 3. Thu nhp t hot ng kinh doanh ngoi hi: bao gm cc khon thu v kinh doanh ngoi t, thu v kinh doanh vng v thu t cc cng c ti chnh phi sinh tin t. 4. Thu nhp t hot ng kinh doanh khc: l cc khon thu nhp pht sinh thuc ti khon 84 bao gm cc khon thu v kinh doanh chng khon, thu t nghip v mua bn n, thu t cc cng c ti chnh phi sinh khc v thu v hot ng kinh doanh khc. Trong  cn tch ring: Thu v kinh doanh chng khon l s chnh lch gia gi bn ln hn gi mua chng khon. 5. Thu nhp gp vn, mua c phn: l cc khon thu nhp t vic gp vn, mua c phn ca cc t chc tn dng khc v cc t chc kinh t. 6. Thu nhp khc: bao gm cc khon thu khc ca t chc tn dng ngoi cc khon thu ni trn. Trong  cn tch ring thu bt thng, l nhng khon thu m t chc tn dng khng d tnh trc hoc c d tnh n nhng t c kh nng thc hin hoc nhng khon thu khng mang tnh cht thng xuyn. Nhng khon thu bt thng c th do ch quan ca n v hay do khch quan a ti. B. Cc khon chi ph: l tng tt c cc khon chi ph pht sinh trong t chc tn dng, chi nhnh ngn hng nc ngoi. Trong  cn tch ring: 1. Chi ph hot ng tn dng: bao gm cc khon sau: Tr li tin gi, Tr li tin vay, Tr li pht hnh giy t c gi, Tr li tin thu ti chnh v Chi ph khc cho hot ng tn dng. Trong  cn tch ring Chi ph khc cho hot ng tn dng: gm cc khon chi ph tr li khc v cc khon chi tng ng tr li ca t chc tn dng ngoi cc khon chi li ni trn. 2. Chi ph hot ng kinh doanh ngoi hi: bao gm chi v kinh doanh ngoi t, chi v kinh doanh vng v chi v cc cng c ti chnh phi sinh tin t. 3. Chi np thu v cc khon ph, l ph: l cc khon chi np thu, ph, l ph ca t chc tn dng, bao gm: - Thu gi tr gia tng khng c khu tr, thu nhp khu c tnh vo chi ph. - Thu mn bi, thu t, thu ti nguyn, l ph, cc chi ph khc coi nh thu, l ph. Ch : Khon mc ny khng bao gm thu thu nhp doanh nghip. 4. Chi ph hot ng kinh doanh khc (ti khon 84): bao gm chi v kinh doanh chng khon, chi ph lin quan nghip v cho thu ti chnh, chi v nghip v mua bn n, chi v cng c ti chnh phi sinh khc v chi v hot ng kinh doanh khc. Trong  cn tch ring Chi v kinh doanh chng khon l s chnh lch gia gi bn thp hn gi mua chng khon, giy t c gi. 5. Chi ph cho nhn vin v khu hao ti sn c nh: bao gm 2 khon chi sau: - Chi ph cho nhn vin: l tng cc khon chi trong ti khon 85, bao gm cc khon: lng v ph cp, chi n ca; cc khon chi  ng gp theo lng; chi tr cp; chi trang phc giao dch v phng tin bo h lao ng... - Khu hao ti sn c nh: l s tin trch khu hao ti sn c nh  cc n v phn b vo chi ph (ti khon 871) 6. Chi ph d phng: gm cc khon chi d phng gim gi chng khon, d phng n phi thu kh i, d phng gim gi vng, ngoi t, d phng cho cc dch v thanh ton v d phng ri ro khc theo quy nh. 7. Cc khon chi ph cn li: l cc khon chi cn li cha c lit k  trn, trong  cn tch ring khon chi ph bt thng nm trong chi ph khc (ti khon 89). Chi ph bt thng l nhng khon l do cc s kin hay cc nghip v ring bit vi hot ng thng thng ca n v mang li, nh chi ph thanh l, nhng bn TSC, tin pht do vi phm hp ng kinh t hoc cing c th l nhng khon chi ph b b st t nhng nm trc... C. Chnh lch thu nhp v chi ph: Phn nh li nhun trc thu thu c t hot ng trung gian ti chnh v hot ng h tr cho hot ng ti chnh tin t ca n v, bng tng thu tr tng chi. II. MT S CH TIU V TN DNG, HUY NG VN V LI SUT BNH QUN 1. D n tn dng a) Khi nim D n tn dng ca cc t chc tn dng, chi nhnh ngn hng nc ngoi l ton b s d bng ng Vit Nam v ngoi t ti mt thi im c th ca cc khon cp tn dng ca cc t chc tn dng, chi nhnh ngn hng nc ngoi i vi cc php nhn, c nhn l ngi c tr ca Vit Nam thuc khu vc th ch phi ti chnh, khu vc th ch h gia nh, khu vc th ch khng v li nhun phc v h gia nh di hnh thc: cho vay, chit khu, ti chit khu cc cng c chuyn nhng v cc giy t c gi khc; cho thu ti chnh; bao thanh ton; cc khon tr thay khch hng trong trng hp khch hng c bo lnh khng thc hin c ngh)a v ca mnh khi n hn thanh ton v cc nghip v cp tn dng khc c Ngn hng Nh nc chp thun. - Tn dng ngn hn l cc khon cp tn dng c thi hn ti a 01 (mt) nm. - Tn dng trung hn l cc khon cp tn dng c thi hn trn 01 (mt) nm v ti a 05 (nm) nm. - Tn dng di hn l cc khon cp tn dng c thi hn trn 05 (nm) nm. b) Phng php tnh v cch ghi biu S d cc khon cp tn dng ti ngy lm vic cui cng ca k bo co ca cc t chc tn dng, chi nhnh ngn hng nc ngoi. 2. Huy ng vn a) Khi nim: l s tin bng ng Vit Nam v bng ngoi t ti mt thi im nht nh m cc t chc tn dng, chi nhnh ngn hng nc ngoi nhn ca cc php nhn, c nhn l ngi c tr ca Vit Nam thuc khu vc th ch phi ti chnh, khu vc th ch h gia nh, khu vc th ch khng v li nhun phc v h gia nh di hnh thc: nhn tin gi (tin gi khng k hn, tin gi c k hn, tin gi tit kim v cc hnh thc nhn tin gi khc theo quy tc c hon tr y  tin gc, li cho ngi gi tin theo tho thun) v pht hnh giy t c gi (chng ch tin gi, k phiu, tn phiu, tri phiu). - Huy ng vn ngn hn l cc khon huy ng c thi hn ti a 01 (mt) nm. - Huy ng vn trung hn l cc khon huy ng c thi hn trn 01 (mt) nm v ti a 05 (nm) nm. - Huy ng vn di hn l cc khon huy ng c thi hn trn 05 (nm) nm. b) Phng php tnh v cch ghi biu S d cc khon huy ng vn ti ngy lm vic cui cng ca k bo co ca cc t chc tn dng, chi nhnh ngn hng nc ngoi. 3. Li sut tin gi v cho vay bnh qun a) Khi nim - Li sut tin gi: l t l gia s tin li vi s tin gi trong mt nm. - Li sut cho vay: l t l gia s tin li vi s tin cho vay trong mt nm. b) Phng php tnh v cch ghi biu Li sut tin gi tit kim bnh qun, li sut cho vay bnh qun cho tng loi k hn c tnh theo phng php bnh qun s hc gin n ca cc mc li sut tin gi thc t ph bin, bnh qun s hc gin n ca cc mc li sut cho vay thc t ph bin m cc t chc tn dng p dng trong k bo co (ly 2 s sau du phy). - K ngn hn: c thi hn ti a 01 (mt) nm. - K trung hn: c thi hn trn 01 (mt) nm v ti a 05 (nm) nm. - K di hn: c thi hn trn 05 (nm) nm. PHIU 1A.8/TDN-BH KT QU HOT NG BO HIM, MI GII BO HIM NM 2019 Doanh thu ph bo him, thu hoa hng mi gii bo him + i vi hot ng kinh doanh bo him: Ch tiu ny phn nh tng doanh thu ph bo him gc v nhn ti bo him sau khi tr (-) cc khon, gm: gim ph bo him gc, gim ph nhn ti bo him, hon ph bo him gc, hon ph nhn ti bo him v chnh lch tng, gim d phng ph bo him gc v nhn ti bo him trong k bo co i vi doanh nghip bo him phi nhn th; gim d phng ph cha c hng ca bo him gc v nhn ti bo him trong k bo co i vi doanh nghip bo him nhn th. + i vi hot ng mi gii bo him, thu hoa hng mi gii bo him: L tng s hoa hng mi gii bo him pht sinh trong k bo co ca doanh nghip mi gii bo him. 2. Doanh thu thun hot ng kinh doanh bo him, hot ng mi gii bo him + i vi hot ng kinh doanh bo him: L tng s doanh thu ph bo him, hoa hng bo him v cc khon thu khc ca hot ng kinh doanh bo him sau khi tr (-) cc khon gim ph, gim hoa hng, hon ph, hon hoa hng, ph nhng ti bo him v sau khi iu chnh cc khon tng gim d phng ph bo him gc v nhn ti bo him, tng gim d phng ph nhng ti bo him i vi doanh nghip bo him phi nhn th trong k bo co hoc sau khi iu chnh cc khon tng, gim d phng ph cha c hng ca bo him gc v nhn ti bo him i vi doanh nghip bo him nhn th trong k bo co. + i vi hot ng mi gii bo him: L s thu nhp ca hot ng kinh doanh mi gii bo him, c tnh bng cch ly tng thu hoa hng mi gii bo him v thu khc hot ng mi gii bo him tr i cc khon gim tr (gim hoa hng mi gii, hon hoa hng mi gii)  tnh kt qu kinh doanh trong nm. 3. Tng chi bi thng bo him, tr tin bo him i vi DNBH phi nhn th: L ch tiu tng hp phn nh tng chi ph bi thng ca doanh nghip bo him phi nhn th sau khi tr (-) cc khon thu gim chi ph bi thng bo him, thu bi thng nhng ti bo him v sau khi iu chnh cc khon tng gim d phng bo him gc v nhng ti bo him, tng gim d phng bi thng nhng ti bo him pht sinh trong k bo co. i vi DNBH nhn th: L ch tiu tng hp phn nh tng chi ph bi thng v tr tin bo him ca DNBH nhn th sau khi tr (-) cc khon thu gim chi ph bi thng v tr tin bo him (nh thu bi thng nhng ti bo him) v sau khi iu chnh cc khon tng gim d phng nghip v bo him gc v nhn ti bo him pht sinh trong k bo co. 4. Tng (gim) d phng dao ng ln Ch tiu ny phn nh s tng, gim d phng dao ng ln l s chnh lch gia s d phng dao ng ln phi trch trong nm vi s d phng dao ng ln  s dng trong nm. 5. Chi ph khc hot ng kinh doanh bo him Ch tiu ny l ch tiu tng hp phn nh cc khon chi hoa hng bo him v chi khc hot ng kinh doanh bo him pht sinh trong k bo co. 6. Tng chi ph hot ng kinh doanh bo him, hot ng mi gii bo him + i vi hot ng kinh doanh bo him: Doanh nghip bo him phi nhn th: L tng chi ph hot ng kinh doanh bo him phi nhn th, bao gm cc khon chi bi thng, tng gim d phng dao ng ln v cc khon chi khc ca hot ng kinh doanh bo him. Doanh nghip bo him nhn th: L tng chi ph hot ng kinh doanh bo him nhn th, bao gm cc khon chi bi thng v tr tin bo him, tng gim d phng nghip v bo him gc, tng gim d phng nghip v nhn ti bo him v cc khon chi ph khc ca hot ng kinh doanh bo him. + i vi hot ng mi gii bo him: L tng chi ph trc tip ca hot ng mi gii bo him tnh tr vo kt qu hot ng kinh doanh mi gii bo him trong nm, bao gm: - Chi mi gii bo him. - Chi mua bo him trch nhim ngh nghip. - Chi khc hot ng kinh doanh mi gii bo him. 7. Doanh thu kinh doanh bt ng sn u t Ch tiu ny phn nh doanh thu kinh doanh bt ng sn u t pht sinh trong k bo co. 8. Gi vn bt ng sn u t Ch tiu ny phn nh gi vn bt ng sn u t v cc chi ph khc lin quan trc tip n hot ng kinh doanh bt ng sn u t pht sinh trong k bo co. 9. Li nhun t hot ng u t bt ng sn Ch tiu ny phn nh s chnh lch gia doanh thu hot ng kinh doanh bt ng sn u t vi gi vn bt ng sn u t pht sinh trong k bo co. 10. Doanh thu hot ng ti chnh Ch tiu ny phn nh doanh thu hot ng ti chnh thun pht sinh trong k bo co. 11. Chi ph hot ng ti chnh Ch tiu ny phn nh chi ph hot ng ti chnh pht sinh trong k bo co. 12. Li nhun gp hot ng ti chnh Ch tiu ny phn nh s chnh lch gia doanh thu thun hot ng ti chnh vi chi ph hot ng ti chnh pht sinh trong k bo co. 13. Chi ph bn hng hot ng kinh doanh bo him, hot ng mi gii bo him Ch tiu ny phn nh cc khon chi ph lin quan n qu trnh bn hng, cung cp dch v bo him v mi gii bo him: Chi ph nhn vin, chi ph vt t vn phng, chi ph dng c,  dng vn phng, chi ph khu hao TSC, chi ph qun l i l bo him, chi ph dch v mua ngoi, chi ph khc pht sinh trong k bo co. 14. Chi ph qun l doanh nghip hot ng kinh doanh bo him, hot ng mi gii bo him Ch tiu ny phn nh tng chi ph qun l doanh nghip bao gm: Chi ph nhn vin, chi ph vt liu, chi ph  dng vn phng, chi ph khu hao TSC, thu, ph v l ph, chi ph d phng, chi ph dch v mua ngoi, chi ph bng tin khc pht sinh trong k bo co 15. Li nhun thun t hot ng kinh doanh bo him, hot ng mi gii bo him L kt qu kinh doanh ca doanh nghip trong k bo co. Ch tiu ny c tnh ton trn c s li nhun gp hot ng kinh doanh bo him cng (+) Li nhun t hot ng u t bt ng sn cng (+) Li nhun gp hot ng ti chnh tr (-) Chi ph bn hng - Chi ph qun l doanh nghip pht sinh trong k bo co. Phiu 1A.9.1/TDN-BS KT QU HOT NG DCH V KINH DOANH BT NG SN 1. Hot ng kinh doanh bt ng sn:L hot ng b vn u t to lp, mua, nhn chuyn nhng, thu, thu mua bt ng sn  bn, chuyn nhng, cho thu, cho thu li nhm mc ch sinh li v cc dch v h tr hot ng kinh doanh bt ng sn v th trng bt ng sn, bao gm: Mi gii bt ng sn; nh gi bt ng sn; t vn bt ng sn; u gi bt ng sn; u gi quyn s dng t v qun l bt ng sn. 2. Doanh thu thun hot ng kinh doanh bt ng sn: L tng s tin  thu v phi thu do cung cp cc dch v kinh doanh bt ng sn trong k. Doanh thu dch v kinh doanh bt ng sn bao gm doanh thu ca cc dch v sau: + Bn bt ng sn, bao gm c t nn phn l v khu nh lu ng. Doanh thu bn bt ng sn bao gm c tr gi vn ca bt ng sn  bn; + Cho thu bt ng sn  sn xut, kinh doanh v  , k c t nn phn l; + Qun l, iu hnh bt ng sn vi quyn s hu, quyn s dng hoc i thu nh   v nh khng dng   (nh kho, khu trin lm v trung tm thng mi), t, cung cp nh, cn h c  c hoc cha c  c hoc cc phng s dng lu di theo thng, hoc theo nm; + Mi gii, t vn, u gi, nh gi bt ng sn, u gi quyn s dng t. Khng tnh trong  doanh thu dch v kinh doanh bt ng sn cc doanh thu t cc hot ng: xy dng nh ca, cc cng trnh  bn, chia tch v ci to t; hot ng ca khch sn, nh ngh, lu tri, cm tri du lch v nhng ni khng phi   khc; dch v cho thu phng ngn ngy (theo ngy, tun), k tc x cho hc sinh, sinh vin. 3. Tr gi vn bt ng sn  bn:L s tin thc t n v kinh doanh bt ng sn b ra  mua cc loi bt ng sn (t v cc cng trnh xy dng)  bn li cho khch hng hoc s vn doanh nghip phi b ra  to lp nn bt ng sn, sau  bn cho khch hng. Ch tnh tr gi vn bt ng sn tng ng vi s bt ng sn  hon tt th tc mua bn (k c  hoc cha thu c tin). Phiu 1A.9.2/TDN-TT KT QU HOT NG THNG TIN V TRUYN THNG 1. Doanh thu thun dch v xut bn: Bao gm s tin  v s thu c t hot ng xut bn. Hot ng xut bn: Bao gm xut bn sch, lch, t ri, t in, b sch gio khoa, tp bn , n phm nh k, phn mm v cc n phm tng t khc. Hot ng xut bn khng bao gm cc hot ng xut bn khng bao gm cc hot ng xut bn tranh nh, video v phim trn )a DVD hoc phng tin tng t. 2. Doanh thu thun dch v in nh, sn xut chng trnh truyn hnh, ghi m v xut bn nhc: Bao gm s tin  v s thu c t hot ng in nh, sn xut chng trnh truyn hnh, ghi m v xut bn nhc. Hot ng dch v in nh, sn xut chng trnh truyn hnh, ghi m v xut bn nhc bao gm cc hot ng sn xut phim, chng trnh truyn hnh thuc  ti sn khu v khng phi sn khu trn cht liu l phim nha, bng video, )a hoc cht liu khc  chiu trc tip trn rp ht hoc trn truyn hnh; hot ng bin tp, ct phim, lng ting; hot ng pht hnh phim; hot ng chiu phim; mua v bn bn quyn pht hnh phim; hot ng ghi m. 3. Doanh thu thun dch v pht thanh, truyn hnh: Bao gm s tin  v s thu c t hot ng pht thanh, truyn hnh. Hot ng pht thanh, truyn hnh bao gm: hot ng xy dng chng trnh hoc phn phi ni dung v pht cc chng trnh theo bn quyn c chuyn nhng; sn xut cc chng trnh pht thanh, truyn hnh ring, c th  pht sng n cng chng. 4. Doanh thu thun dch v vin thng: Bao gm s tin  v s thu c t hot ng vin thng c dy, khng dy, vin thng v tinh v cc hot ng vin thng khc. Hot ng vin thng cing bao gm c hot ng ca cc i l internet cung cp dch v truy cp internet cho khch hng; hot ng ny cing bao gm hot ng bn li h tng vin thng, mng cung cp (m khng thc hin cung cp dch v). Loi tr: hot ng ca cc qun c ph internet c tnh vo hot ng ca dch v n ung. 5. Doanh thu thun dch v lp trnh, t vn v cc hot ng khc lin quan n my vi tnh: Bao gm s tin  v s thu c t hot ng cung cp cc dch v thuc l)nh vc cng ngh thng tin: vit, sa, th nghim v tr gip khch hng v phn mm; lp v thit k cc h thng my vi tnh tch hp cc phn cng, phn mm my tnh v cng ngh giao tip; qun l v iu hnh h thng my tnh ca khch hng v cng c x l d liu; cc hot ng chuyn gia v cc hot ng c lin quan n my tnh. Hot ng lp trnh bao gm hot ng vit, sa, th nghim v tr gip cc phn mm theo yu cu s dng ring bit ca tng khch hng, k c lp trnh cc phn mm nhng (khng bao gm hot ng pht hnh cc phn mm trn gi). Hot ng t vn my tnh vi tnh v qun tr h thng my vi tnh gm hot ng lp v thit k cc h thng my tnh tch hp cc phn cng, phn mm my vi tnh v cng ngh giao tip, bao gm c qun l v iu hnh h thng my tnh ca khch hng v cng c x l d liu, cc hot ng chuyn gia v cc hot ng khc c lin quan n my tnh. Hot ng dch v cng ngh thng tin v dch v khc c lin quan n my tnh nh khc phc s c my vi tnh v ci t phn mm. 6. Doanh thu thun dch v thng tin: Bao gm s tin  v s thu c t hot ng x l d liu, cho thu v dch v khc lin quan; cng thng tin, dch v thng tin khc; hot ng thng tn... Phiu 1A.9.3/TDN-DVK KT QU HOT NG DCH V KHC Phm vi thu thp thng tin mt s ngnh kinh doanh dch v khc  phiu ny gm: 1. Doanh thu thun dch v chuyn mn, khoa hc v cng ngh: Bao gm s tin  v s thu c t hot ng dch v chuyn mn, khoa hc v cng ngh (c lit k trong phiu iu tra). 2. Doanh thu thun dch v hnh chnh v dch v h tr (tr dch v du lch l hnh) bao gm s tin  v s thu c t hot ng dch v hnh chnh v dch v h tr (tr dch v du lch l hnh). Hot ng hnh chnh v dch v h tr (tr dch v du lch l hnh) gm: cc hot ng cho thu my mc, thit b, ti sn (khng km ngi iu khin), cho thu  dng c nhn v gia nh; cho thu ti sn phi ti chnh; dch v lao ng v vic lm; dch v bo v c nhn, h thng bo m an ton, dch v thm t t nhn; dch v v sinh nh ca, cng trnh v cnh quan; dch v hnh chnh, h tr vn phng v cc hot ng h tr kinh doanh khc... (tr dch v kinh doanh tour du lch, i l du lch, cc dch v h tr du lch khc). 3. Doanh thu thun dch v ngh thut, vui chi v gii tr bao gm s tin  v s thu c t hot ng dch v ngh thut, vui chi v gii tr. Hot ng ngh thut, vui chi v gii tr bao gm cc hot ng: - Hot ng sng tc, ngh thut v gii tr; - Hot ng th vin, lu tr, bo tng v cc hot ng vn ha khc; - Hot ng x s, c cc v nh bc. Trong hot ng ny c thu thp thng tin v s chi tr thng x s v chi hoa hng i l trong nm  phc v tnh cc ch tiu ca ti khon quc gia; - Hot ng th thao, vui chi, gii tr. 4. Doanh thu thun dch v gio dc bao gm s tin  thu v phi thu v cung cp cc dch v gio dc, o to cho khch hng k c dch v t vn du hc; khng bao gm doanh thu bn sch, bo, ti liu nghin cu v cc dng c hc tp cho khch hng (c a vo phn doanh thu trong ngnh G tng ng vi cc hng  bn v thc hin phiu 1A.4/TDN-TN) 5. Doanh thu thun dch v y t bao gm s tin  thu v phi thu v cung cp cc dch v khm cha bnh cho khch hng; khng bao gm doanh thu bn thuc cha bnh, dng c y t nh my o huyt p, my o ng huyt, my massage... (c a vo phn doanh thu trong ngnh G tng ng vi cc hng  bn v thc hin phiu 1A.4/TDN-TN) 6. Doanh thu thun dch v khc bao gm s tin  v s thu c t hot ng dch v sa cha my vi tnh,  dng c nhn v gia nh (sa cha, bo dng my vi tnh, thit b ngoi vi v thit b lin lc; sa cha thit b nghe nhn in t gia dng; sa cha giy dp, ging, t, bn gh...); dch v git l, lm sch cc sn phm dt v lng th; dch v phc v tang l v cc dch v khc phc v c nhn v cng ng cha c k trn (dch v tm hi, massage, git l, lm sch cc sn phm dt v lng th, ct tc, lm u, gi u, dch v phc v tang l, dch v phc v hn l, hot ng dch v phc v c nhn khc cn li cha c phn vo u). Phiu 1A.10/TDN-VT VN U T THC HIN Cu 2: Vn u t thc hin nm 2019: Khi nim vn u t ca doanh nghip Vn u t thc hin ca doanh nghip l s vn u t phc v cho sn xut kinh doanh ca doanh nghip m thc t doanh nghip chi ra  thc hin mc ch u t cho xy dng c bn (xy dng tr s lm vic, xy dng nh xng sn xut, kho tng,& ); mua sm TSC dng cho sn xut khng qua xy dng c bn; sa cha, nng cp ti sn c nh; b sung thm vn lu ng t ngun vn t c ca doanh nghip; u t cho nghin cu khoa hc, pht trin cng ngh v ngun nhn lc ca doanh nghip  tng nng lc sn xut kinh doanh ca doanh nghip nhm mc ch sau mt chu k hot ng hoc sau mt thi gian nht nh s thu v mt gi tr kinh t ln hn gi tr vn  b ra ban u. Trong cuc iu tra ny, vn u t ca doanh nghip quy nh gm cc yu t sau: - Vn u t chi ra vi mc ch tng thm ti sn c nh ca doanh nghip thng qua hot ng xy dng c bn, thng qua mua sm, sa cha, nng cp ti sn c nh (nh ca, vt kin trc, my mc thit b, phng tin vn ti, truyn dn, thit b dng c qun l, ti sn c nh khc). - Vn u t thuc quyn s hu ca ch doanh nghip b ra  b sung thm vo vn lu ng, khon vn u t b sung vn lu ng ny l khon vn u t thc t  c biu hin bng hnh thi vt cht tc l khon chnh lch cui k tr u k gi tr hng tn kho ca doanh nghip (khng tnh cc ngun vn vay, vn chim dng, vn huy ng khc b sung vo vn lu ng). - Vn u t cho h tr k thut, nghin cu khoa hc, pht trin cng ngh v ngun nhn lc ca doanh nghip. Lu : i vi doanh nghip, vn u t thc hin trong nm bao gm c cc khon u t mang tnh chuyn nhng quyn s dng hoc quyn s hu gia cc c nhn, cc n v, cc t chc trong ni b nn kinh t. C th l vn u t trong nm ca doanh nghip c tnh c tin mua quyn s dng t, tin mua cc thit b, nh ca, kho tng  qua s dng ca n v, c nhn trong nc trong k bo co. Vn u t thc hin ca doanh nghip nm 2019 Vn u t thc hin ca doanh nghip #c chia theo cac phn t  sau: (1) theo ngun vn u t; (2) theo khoa n mu#c u t; (3) theo mu#c ich u t; (4) theo ti nh/thanh ph tr#c thu#c trung ng. A. Chia theo ngun vn u t: bao gm ngn sach nha nc, trai phiu Chinh phu , tin du#ng u t phat tri n, vn vay, vn t# co va vn khac. 1. Ngn sch nh nc:L vn u t do ngn sch nh nc (gm: ngn sch nh nc trung ng, ngn sch nh nc a phng) cp cho doanh nghip  u t theo quy nh ca php lut. 2. Tri phiu Chnh ph: Vn u t t tri phiu Chnh ph trong doanh nghip l vn u t t tri phiu Chnh ph cp cho doanh nghip  u t theo quy nh ca php lut. 3. Tn dng u t pht trin: Vn tn dng u t pht trin trong doanh nghip l vn u t t ngun vn tn dng u t pht trin ca nh nc v vn ODA Chnh ph cho vay li m doanh nghip c vay theo ng quy nh ca php lut. 4. Vn vay:L s tin u t m doanh nghip i vay t cc t chc tn dng trong nc (khng bao gm cac t  chc tn dng u t ca Nh nc), vay cc ngn hng  nc ngoi, vay cc t chc quc t, vay cc t chc v c nhn dn c khc  trong nc v  nc ngoi, vay ca cng ty m hoc cng ty anh (em)  thc hin vn u t ca doanh nghip. Lu : - Nu doanh nghip c pht hnh tri phiu doanh nghip trong nc  u t th vn u t t ngun tri phiu doanh nghip ny s tnh vo ngun vn vay cc t chc, c nhn khc  trong nc. - Nu doanh nghip c pht hnh tri phiu doanh nghip ra nc ngoi  u t th vn u t t ngun tri phiu doanh nghip ny s tnh vo ngun vn vay cc t chc, c nhn khc  nc ngoi. 5. Vn t c: L vn c hnh thnh t vn tch liy thuc s hu ca doanh nghip c hnh thnh t thanh l ti sn, t ngun vn khu hao TSC, t cc qu, t hnh thc huy ng vn c phn, vn gp lin doanh ca cc bn i tc lin doanh c doanh nghip trch ra  thc hin vn u t ca doanh nghip. 6. Vn huy ng t cc ngun khc:L ngun vn ng gp t nguyn, cho, biu, tng ca cc t chc, c nhn trong v ngoi nc, ngun vn huy ng ngoi cc ngun nu trn c s dng  thc hin vn u t ca doanh nghip. Quy c: i vi doanh nghip xy dng kinh doanh bt ng sn xy nh   bn cho dn: Ton b s tin do ngi dn np cho doanh nghip (theo tin  thi cng cng trnh) s ghi vo mc ny. B. Chia theo khon mc u t: Bao gm u t xy d#ng c ba n; mua sm tai sa n c i#nh dung cho sa n xut khng qua xy d#ng c ba n; s a cha, nng cp tai sa n c i#nh; vn lu #ng b  sung bng vn t# co; u t cho nghin cu khoa hc, pht trin cng ngh v ngun nhn lc ca doanh nghip. 1. Xy dng c bn: ton b vn b ra  cho vic kho st quy hoch xy dng cng trnh, chun b u t, thit k; chi xy dng, mua sm v lp t thit b; cc chi khc c ghi trong tng d ton (bao gm c tin chuyn quyn s dng t). Vn u t xy dng c bn bao gm: - Vn xy dng v lp t (vn xy lp); -Vn mua sm my mc, thit b (vn thit b); - Vn u t xy dng c bn khc. a. Vn xy dng v lp t bao gm: + Chi ph v tho d cc vt liu kin trc ci (c tnh n gi tr vt t, vt liu c thu hi (nu c)  gim vn u t). + Chi san lp mt bng xy dng. + Chi xy dng cng trnh tm, cng trnh ph tr phc v thi cng (ng thi cng, in nc, nh xng...), nh tm ti hin trng   v iu hnh thi cng (nu c). + Chi xy dng cc hng mc cng trnh nh lm mi, m rng, ci to v khi phc cc cng trnh xy dng (bao gm c vic lp ghp cc cu kin trn mt bng xy dng), cc hot ng nh ng cc,  khung,  b tng, p , bc gin gio, lp mi, sa cha lm thay i hoc m rng cc cng trnh... + Chi lp t thit b gm: lp t trang thit b vt dng m chc nng xy dng phi lm, nhng hot ng ny thng c thc hin ti chn cng trnh xy dng. Chi ph lp t thit b cn bao gm c chi ph cho thm d, lp t cc h thng l si, iu ho nhit , thit b thng gi, chng m, lp t ng ten, h thng bo ng v cc cng vic khc thuc v in, h thng ng ti nc, thang my, cu thang t ng, lp t ng dn trong x l cng nghip, lp my lnh, h thng chiu sng, h thng tn hiu... + Hon thin cng trnh xy dng gm: cc hot ng khc nhau c lin quan n hon thin hoc kt thc mt cng trnh nh lp knh, trt va, qut vi, trang tr, lt sn, hon thin phn mc, cng vic kin trc m thanh, lm sch ngoi tht... k c vic tu sa cc loi trang thit b   cp  trn. - Chi di chuyn thit b thi cng v lc lng xy dng (trong trng hp ch nh thu nu c). b. Vn mua sm my mc, thit b bao gm: ton b chi ph  mua sm thit b, my mc dng c dng cho sn xut, kinh doanh, nghin cu, th nghim... (k c thit b cn lp t v thit b my mc khng cn lp t) nh: + Chi mua sm thit b cng ngh gm c thit b phi tiu chun cn sn xut, gia cng (nu c), cc trang thit b khc phc v sn xut, lm vic, sinh hot ca cng trnh (bao gm thit b lp t v thit b khng cn lp t), k c phn ng ng, ng dy trc thuc my mc. + Chi mua nhng dng c dng trong sn xut (bn th,  mi,& ) dng c o lng, thit b trong phng th nghim, dng c phc v qun l kinh doanh (my tnh, my in& ). + Chi vn chuyn t ni mua n cng trnh, chi ph lu kho, lu bi, lu container (nu c) ti cng Vit Nam (i vi cc thit b nhp khu), chi ph bo qun, bo dng ti kho bi  hin trng; chi ph gia cng, kim tra thit b, my mc khi a vo lp. + Thu v ph bo him thit b cng trnh. Quy c: My mc, thit b trong mc ny ch tnh my mc, thit b mua ln u tin gn lin vi hot ng xy dng v lp t. c. Vn u t xy dng c bn khc: Ngoi vn xy lp v thit b, trong tng vn u t xy dng c bn cn c mt b phn vn u t khc l: - Vn khc cho giai on chun b u t: + Chi lp bo co nghin cu tin kh thi, bo co nghin cu kh thi. + Chi tuyn truyn, qung co (nu c). + Chi nghin cu khoa hc, cng ngh c lin quan n d n u t. + L ph thm nh bo co nghin cu kh thi ca d n u t. - Vn khc  giai on thc hin u t: + Chi khi cng cng trnh (nu c). + Chi n b v t chc thc hin trong qu trnh n b t ai hoa mu, di chuyn dn c v cc cng trnh trn mt bng xy dng, chi ph phc v cho cng tc ti nh c v phc hi (i vi cng trnh xy dng ca d n u t c yu cu ti nh c v phc hi). + Tin thu t hoc mua quyn s dng t. + Chi kho st xy dng, thit k cng trnh, chi ph m hnh th nghim (nu c), chi ph lp h s mi thu, chi ph cho vic phn tch, nh gi kt qu u thu, mua sm vt t thit b; chi ph gim st thi cng xy dng v cc chi ph t vn khc,... + Chi cho hot ng ca ban qun l d n. + Chi ph bo v an ton, bo v mi trng trong qu trnh xy dng cng trnh (nu c). + Chi kim nh vt liu vo cng trnh (nu c). + Chi lp, thm tra n gi d ton; chi ph qun l. + Chi bo him cng trnh. + L ph a chnh. + L ph thm nh thit k k thut hoc thit k k thut - thi cng, tng d ton cng trnh. - Vn khc  giai on kt thc xy dng a d n vo khai thc s dng: + Chi thc hin vic quy i vn; thm tra v ph duyt quyt ton vn u t cng trnh. + Chi tho d cng trnh tm, cng trnh ph tr phc v thi cng, nh tm (tr gi tr thu hi)... + Chi thu dn v sinh cng trnh; t chc nghim thu khnh thnh v bn giao cng trnh. + Chi o to cng nhn k thut v cn b qun l sn xut (nu c). + Chi thu chuyn gia vn hnh v sn xut trong thi gian chy th (nu c). + Chi nguyn liu, nng lng v nhn lc cho qu trnh chy th khng ti v c ti (tr gi tr sn phm thu hi c)... Cch khai thc thng tin gi tr u t xy dng c bn ca doanh nghip: Trng hp 1: trong nm doanh nghip c thc hin vic xy dng c bn (xy nh xng, xy tr s lm vic& ) phc v hot ng sn xut kinh doanh ca doanh nghip. Cch khai thc thng tin nh sau: Cch 1: gi tr u t XDCB trong nm c ly t s pht sinh bn N ca ti khon 2412 (Xy dng c bn) trong bng cn i ti khon ca doanh nghip. Cch 2: gi tr u t XDCB trong nm c ly t s tng trong nm trong Thuyt minh Xy dng c bn (khng tnh phn tng trong nm khi mua sm my mc thit b n l khng i km vi hot ng xy dng v lp t ln u nhng phi qua lp t, chy th trc khi i vo s dng). Trng hp 2: trong nm doanh nghip mua ti sn c nh hu hnh l nh ca, vt kin trc gn lin vi quyn s dng t v a vo s dng ngay cho hot ng sn xut kinh doanh (khng qua XDCB) nh mua nh dng  lm vic hoc mua nh xng dng  sn xut th s tch gi tr nh lm vic, xng sn xut ghi vo  Vn xy dng v lp t ca m 21  Xy dng c bn ng thi ghi gi tr ny vo m 19  Nh xng, my mc, thit b  qua s dng trong nc v tch ra gi tr vn u t xy dng c bn khc l quyn s dng t (m 24 v 26). Cch khai thc thng tin nh sau: Gi tr ti sn c nh gn lin vi t c ly t mc mua trong nm v tng khc (tng do gp vn) ca ct Nh ca, vt kin trc trong bng  Tnh hnh tng, gim ti sn c nh hu hnh ca Thuyt minh Bo co ti chnh. Gi tr Quyn s dng t c ly t mc mua trong nm v tng khc (tng do gp vn) ca ct Quyn s dng t trong bng  Tnh hnh tng, gim ti sn c nh v hnh ca Thuyt minh Bo co ti chnh. 2. Mua sm ti sn c nh (TSC) dng cho sn xut khng qua xy dng c bn:la ton b vn b ra  b sung thm TSC trong k v khng lin quan n hot ng xy dng c bn. Bao gm: -Ti sn c nh hu hnh (ti khon 211): My mc thit b; phng tin vn ti, truyn dn; thit b, dng c qun l; cy lu nm, sc vt lm vic v cho sn phm; TSC hu hnh khc& - Ti sn c nh v hnh (ti khon 213): Quyn pht hnh; bn quyn, bng sng ch; nhn hiu hng ha; phn mm my vi tnh; giy php v giy php nhng quyn; TSC v hnh khc& - Ti sn c nh thu ti chnh (ti khon 212): My mc thit b; phng tin vn ti, truyn dn; thit b, dng c qun l; cy lu nm, sc vt lm vic v cho sn phm; TSC hu hnh khc, ti sn c nh v hnh& Ti sn c nh thu ti chnh phi m bo cc iu kin sau: + Ti sn c nh thu ti chnh l nhng ti sn m doanh nghip thu ca cng ty cho thu ti chnh; + Khi kt thc thi hn thu, bn thu c quyn la chn mua li ti sn thu hoc tip tc thu theo cc iu kin  tha thun trong hp ng thu ti chnh; + Tng s tin thu mt loi ti sn quy nh ti hp ng thu ti chnh t nht phi tng ng vi gi tr ca ti sn  ti thi im k hp ng. Cch khai thc gi tr u t Mua sm TSC dng cho sn xut khng qua XDCB: - i vi TSC hu hnh v v hnh c mua hoc nhn gp vn c th a vo s dng ngay, khng cn qua lp t chy th: ly gi tr tng s t dng mua trong nm v tng khc (tng do gp vn) tr i gi tr mua trong nm v tng khc (tng do gp vn) ca nh ca vt kin trc v quyn s dng t trong bng  Tnh hnh tng gim ti sn c nh hu hnh v v hnh ca Thuyt minh Bo co ti chnh. - i vi ti sn c nh hu hnh v v hnh c mua hoc nhn gp vn khng i km vi hot ng xy dng v lp t ln u nhng phi qua lp t, chy th trc khi i vo s dng: ly s pht sinh bn N ca ti khon 2411 (Mua sm TSC). - i vi ti sn c nh thu ti chnh: ly gi tr tng s t dng thu ti chnh trong nm, mua li ti sn c nh thu ti chnh v tng khc trong bng  Tnh hnh tng, gim ti sn c nh thu ti chnh ca Thuyt minh Bo co ti chnh. 3. Sa cha, nng cp TSC: la ton b chi ph thc t pht sinh trong k cho cng vic sa cha, duy tu, bo dng TSC ca doanh nghip (gm chi ph phi thanh ton cho bn ngoi v chi ph cho phn doanh nghip t lm)& Cch khai thc nh sau: - Chi ph sa cha, nng cp TSC c ly t s pht sinh bn N ca ti khon 2413 (Sa cha ln TSC) v pht sinh bn N ca ti khon 242 (Chi ph tr trc di hn) i vi cc chi ph sa cha cn c phn b dn vo chi ph sn xut kinh doanh. - Quy c: Khng tnh chi ph sa cha thng xuyn TSC c hch ton trc tip vo chi ph sn xut kinh doanh trong k. 4. B sung vn lu ng di dng hin vt bng vn t c: L vn u t b sung nhm lm tng vn vt t hng ha (chnh l phn tng hng tn kho) ca doanh nghip. Phn u t b sung vn lu ng ny c tnh bng phn chnh lch mang gi tr dng gia hng tn kho cui k v u k. - Cng thc tnh: Thay i vn lu ng trong k=Tr gi hng tn kho cui k-Tr gi hng tn kho u kC 2 cch tnh thay i vn lu ng trong k: + Cch 1: S dng ch tiu Hng tn kho (m 140) trong bng cn i k ton. + Cch 2: S dng ti khon 151, 152, 153, 154, 155, 156, 157, 158, 2294 trong bng cn i ti khon. B sung vn lu ng di dng hin vt bng vn t c ca doanh nghip ch c tnh khi tha mn ng thi c hai iu kin sau: - Chnh lch cui k tr u k ca tr gi hng tn kho mang gi tr dng. - Chnh lch cui k tr u k ca tr gi hng tn kho c s dng bng ngun vn t c ca doanh nghip. 5. u t khc: Bao gm vn u t ca cc d n h tr k thut, vn u t cho cc hot ng nghin cu khoa hc v pht trin o to, bi dng pht trin ngun nhn lc...ca doanh nghip trong k. C. Vn u t chia theo mc ch u t Mc ch u t: Vn u t ca doanh nghip chi ra nhm mc ch nng cao nng cao nng lc sn xut ca doanh nghip. Doanh nghip hot ng sn xut kinh doanh ngnh no th tnh mc ch u t cho ngnh  (theo m ngnh cp 2 VSIC 2018). Trng hp doanh nghip hot ng sn xut kinh doanh a ngnh (mt ngnh chnh v nhiu ngnh khc): Vn u t ca doanh nghip cho ngnh no th tnh cho ngnh . V d: Doanh nghip A hot ng 2 ngnh: Ngnh chnh l xy dng, ngnh khc l vn ti hng ha. Trong nm ti chnh, doanh nghip c mua mt my trn b tng  i thi cng cc cng trnh do doanh nghip nhn thu tr gi 3 t, mt xe ch hng phc v mc ch kinh doanh vn ti hng ha tr gi 2 t. Nh vy, khi tnh vn u t ca doanh nghip chia theo mc ch u t s xc nh nh sau: (1) Vn u t cho mc ch sn xut ngnh xy dng (ngnh 41,42,43): 3 t. (2) Vn u t cho mc ch ngnh dch v vn ti (ngnh 49): 2 t. Lu : i vi doanh nghip c ngnh hot ng l ngnh xy dng th vn u t ca doanh nghip khng c ghi gi tr ca cng trnh doanh nghip nhn thi cng xy dng v cng trnh  khng phi l cng trnh lm tng nng lc ca doanh nghip m  ch l sn phm sn xut kinh doanh ca doanh nghip. D. Vn u t chia theo tnh/thnh ph trc thuc Trung ng: l vn u t ca doanh nghip  tng nng lc sn xut kinh doanh ca doanh nghip; d n, cng trnh thc hin ti tnh/thnh ph no th vn u t c tnh cho tnh/thnh ph . Cu 3: Cng trnh hon thnh v nng lc mi tng trong nm 2019. Ghi cc cng trnh/hng mc cng trnh xy dng hon thnh trong nm 2019 (tr s lm vic, nh xng sn xut,..) c tnh l ti sn c nh ca doanh nghip, bt k cng trnh/hng mc cng trnh c thc hin t nhng nm trc hoc trong nm 2019. Cng trnh hon thnh l cng trnh  hon thnh ng b, hon chnh ton b cc giai on thc hin u t theo thit k k thut hoc thit k k thut - thi cng  c duyt,  nghim thu t cc thng s k thut v i vo s dng. Trong thc t c cng trnh tuy  hon thnh nhng cha lm th tc bn giao cho bn s dng (doanh nghip l bn s dng v cng trnh l ti sn c nh ca doanh nghip), hoc  bn giao cho bn s dng trong nm nhng cha kt thc cng tc thanh quyt ton th quy c vn c tnh l cng trnh hon thnh trong nm. Trng hp cng trnh  hon thnh, bn giao cho bn s dng nhng hng mc, phn vic chnh nhng vn cn mt s khi lng cng vic ph phi tip tc hon tt th vn c tnh l cng trnh hon thnh trong nm. Ct A: S th t: ghi ln lt th t cc cng trnh, hng mc cng trnh xy dng  thc hin hon thnh trong nm 2019 theo danh mc H thng ngnh sn phm Vit Nam ban hnh theo Quyt nh 43/2018 Q-TTg ngy 01/11/2018 ca Th tng Chnh ph (VCPA 2018 cp 7, phn sn phm xy dng) quy nh cho cuc iu tra ny. Nu cng trnh, hng mc cng trnh khng c trong danh mc quy nh th khng ghi. Ct B: Tn cng trnh: ghi r tn cng trnh, hng mc cng trnh xy dng, sau  ghi tn vit tt (nu c). Ct C: M cng trnh: c quan Thng k ghi m s tng ng vi tng cng trnh, hng mc cng trnh  ghi  ct B theo danh mc quy nh. Ct 1, 2: a im xy dng (tn tnh/thnh ph, m tnh/thnh ph): ghi tn tnh/thnh ph ni xy dng cng trnh, hng mc cng trnh. iu tra vin ghi m tnh/thnh ph theo danh mc hnh chnh Vit Nam c quy nh trong cuc iu tra. Ct 3: Nm khi cng: ghi nm khi cng thc t ca cng trnh hoc hng mc cng trnh bn giao. Ct 4, 5: Nng lc mi tng: l kh nng sn xut hoc phc v sn xut tnh theo thit k khi nghim thu bn giao cng trnh. Ghi c th n v tnh v s lng theo n v tnh ca nng lc thit k khi bn giao a vo s dng. Trng hp m rng, i mi thit b hoc khi phc tng phn ca cng trnh, hng mc cng trnh xy dng th ch tnh phn nng lc mi tng thm do u t mi to ra (khng c tnh nng lc ca cng trnh, hng mc cng trnh ci). Ct 6: Tng vn u t thc hin cho cng trnh: ghi tng s vn u t  hoc s c quyt ton cho cng trnh, hng mc cng trnh xy dng khi lm th tc nghim thu bn giao. Ct 7: Gi tr ti sn c nh mi tng ca cng trnh hon thnh: ghi gi tr cng trnh, hng mc cng trnh xy dng  c bn giao a vo s dng. Gi tr cng trnh, hng mc cng trnh gm ton b chi ph trc tip cu thnh nn thc th cng trnh, gm chi ph xy lp v chi ph thit b. Gi tr ti sn c nh mi tng ca cng trnh hon thnh lun nh hn hoc bng tng vn u t thc hin cho cng trnh. PHIU 1B/TN-DS PHIU THU THP THNG TIN I VI DOANH NGHIP, HP TC X i tng thc hin: Bao gm cc doanh nghip, hp tc x khng thuc i tng c chn mu iu tra thc hin phiu 1A/TDN-DN c trong danh sch Tng cc Thng k gi cho cc Cc Thng k tnh, thnh ph trc thuc Trung ng, c tnh trng hot ng thuc mt trong ba m sau: Doanh nghip ang hot ng ( doanh nghip trong nm 2019 c pht sinh doanh thu hoc chi ph v c pht sinh VAT). Doanh nghip tm ngng hot ng ( u t, i mi cng ngh,  sa cha, bo tr my mc, nh xng,...) (ch p dng cho nhng doanh nghip trong kt qu iu tra doanh nghip nm 2019 thuc tnh trng ang hot ng) Doanh nghip  ng k, cha hot ng sn xut kinh doanh, hin ang u t.(khng p dng cho nhng doanh nghip  tng i vo hot ng sn xut kinh doanh) Lu : Doanh nghip, hp tc x c thc hin Phiu 1B/TDN-DS phi l doanh nghip, hp tc x c tnh trng hot ng thuc mt trong 3 m trn. Trong trng hp cc doanh nghip thc hin phiu 1A/TDN-DN do Tng cc Thng k gi v nhng khng pht sinh doanh thu hoc chi ph v thu VAT: 1. Nu do doanh nghip t cung cp thng tin trn trang in t ca TDN 2020 th vn tip tc thc hin phiu 1A/TDN-DN khng chuyn sang phiu 1B/TDN-DS. 2. Nu do iu tra vin thu thp thng tin ca doanh nghip qua hnh thc khc (email, in thoi,...) th s chuyn doanh nghip  sang lp danh sch phiu 1B/TDN-DS i vi nhng doanh nghip thuc m tnh trng hot ng 3 (Doanh nghip  ng k, cha hot ng sn xut kinh doanh, hin ang u t) th phi c thng tin  ct s 1-Tng vn u t thc hin nm 2019. Loi hnh doanh nghip Chn m s loi hnh doanh nghip tng ng (t 1 n 13) vo trng. M s loi hnh doanh nghip c quy c nh sau: 1. Cng ty TNHH 1 thnh vin 100% vn nh nc trung ng 2.Cng ty TNHH 1 thnh vin 100% vn nh nc a phng 3.Cng ty c phn, Cng ty TNHH c vn Nh nc > 50% 4. Cng ty nh nc 5. Hp tc x/Lin hip hp tc x 6. Doanh nghip t nhn 7. Cng ty hp danh 8. Cng ty TNHH t nhn, Cng ty TNHH c vn Nh nc d" 50% 9. Cng ty c phn khng c vn Nh nc 10. Cng ty c phn c vn Nh nc d" 50% 11. Doanh nghip 100% vn nc ngoi 12. Doanh nghip nh nc lin doanh vi nc ngoi 13. Doanh nghip khc lin doanh vi nc ngoi Loi hnh doanh nghip 2 i vi Doanh nghip  chn Loi hnh doanh nghip l m 4. Cng ty nh nc th  Loi hnh doanh nghip 2 s chn tip mt trong hai m sau y: 1. Cng ty nh nc trung ng 2. Cng ty nh nc a phng i vi Doanh nghip  chn Loi hnh doanh nghip l m 5. Hp tc x/Lin hip hp tc x th  Loi hnh doanh nghip 2 s chn tip mt trong ba m sau y: 1. Hp tc x 2. Lin hip hp tc x 3. Qu tn dng nhn dn Phiu s 2/TDN-CMCN PHIU THU THP THNG TIN V NG DNG CNG NGH TRONG DOANH NGHIP Cu 3: Cc cng ngh in hnh ca CMCN 4.0 Cng ngh in ton m my: S dng dch v lu tr d liu v cc phn mm do bn th ba cung cp nh Google Apps, Microsoft Office 365 v.v&  qun l khi lng d liu ln trong h iu hnh m, kt ni trc tuyn n cc h thng sn xut, qun l. Robot tin tin: Robot cng nghip t qun, s dng nhiu thit b cm ng v giao din chun. Cng ngh ch to p dn (cn gi l cng ngh in 3D): C nhiu ng dng, c bit trong sn xut khun mu, chi tit, sn phm mu, qua  gip gim chi ph vn chuyn v lu kho. Cng ngh thc t tng cng: thc hin bo dng, vn ti giao nhn, quy trnh vn hnh theo tiu chun bng vic hin th thng tin hoc hnh nh qua lng knh o. Cng ngh m hnh ha: m hnh ha mng li cc chui gi tr, qua  gip ti u ha ton b qu trnh da trn s liu phn hi trc tuyn ca cc h thng thng minh. Internet kt ni vn vt (IoT): l mt h thng kt ni trn Internet cc thit b tnh ton, my mc c hc, thit b k thut s, vt th v con ngi, tt c u c cung cp mt s nh danh duy nht v c kh nng truyn d liu qua mng m khng cn c s tng tc gia ngi vi ngi hoc ga con ngi vi my tnh. Cng ngh an ninh mng: Vn hnh vi cc kt ni v h iu hnh m, mc  kt ni cao gia thit b, sn phm, h thng thng minh. S an ton ca thng tin tr thnh ti quan trng khi chuyn t h thng kn sang m rng kt ni thng qua Internet kt ni vn vt v in ton m my. ng dng d liu ln: nh gi da trn vic phn tch ton b d liu  c nh t k hoch nhn s, qun l chui gi tr, h thng iu hnh sn xut, qun l quan h khch hng v cc d liu thit b, cing nh cc thng tin khc c thu thp trn khng gian mng  a ra cc phng n ti u v h tr ra quyt nh trc tuyn. Tch hp cc h thng: Hu ht cc h thng c t ng ha rt cao trong cc hot ng trong ni b h thng v gp nhiu kh khn khi giao tip vi cc h thng khc. Cc tiu chun v kin trc m h tr gip vic chuyn ti thng tin n doanh nghip cing nh n khch hng, ngi dng cui cng c thc hin d dng. iu ny i hi phi xc nh cc ngn ng chung  trao i d liu nh JDF i vi thng tin v vic lm, CxF i vi thng tin v mu sc v.v... Cu 10: H thng phn mm IT: H thng thc hnh sn xut (MES): l h thng my tnh  phn mm c s dng trong nh my, dng theo di, gim st v lu tr thng tin t vt t u vo thnh sn phm u ra.Mc tiu chnh ca MES l m bo thc hin hiu qu cc hot ng sn xut v ci thin sn lng sn xut. Lp k hoch ngun lc DN (ERP): l h thng ng dng a phn h gip t chc, doanh nghip qun l cc ngun lc v iu hnh tc nghip. Gii php ERP cung cp cho cc nh qun l doanh nghip kh nng qun l v iu hnh ti chnh  k ton, qun l vt t, qun l sn xut, qun l kinh doanh v phn phi sn phm, qun l d n, qun l dch v, qun l khch hng, qun l nhn s, cc cng c d bo v lp k hoch, bo co, .v.v. Thm vo , nh mt c im rt quan trng m cc gii php ERP cung cp cho cc doanh nghip, l mt h thng qun l vi quy trnh hin i theo chun quc t, nhm nng cao kh nng qun l iu hnh doanh nghip cho lnh o cing nh tc nghip ca cc nhn vin. Qun l vng i sn phm (PLM): l phn mm c s dng  qun l ton b vng i ca sn phm (th hin xuyn sut qu trnh t khi sn phm ra i cho n giai on suy gim/thoi tro), bao gm nhiu quy tc chuyn nghip, v yu cu nhiu k) nng, cng c v tin trnh. Qun l d liu sn phm (PDM): l phn mm chuyn dng  qun l d liu. H thng lp k hoch sn xut (PPS): l phn mm lp k hoch sn xut v cc modules sn xut ca doanh nghip. Thit k da trn h tr ca my tnh (CAD): vic s dng my tnh  h tr vic to, sa i, phn tch hoc ti u ha thit k. Phn mm CAD c s dng  tng nng sut ca ngi thit k, ci thin cht lng thit k, ci thin giao tip thng qua ti liu v  to c s d liu cho sn xut. u ra CAD thng  dng tp tin in t  in, gia cng hoc cc hot ng sn xut khc. Qun l chui cung ng (SCM): h thng cho php qun tr ti cc nh my v trong c h thng cc im cung ca mt cng ty cho khch hng.      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