---
title: "[FR/F7: Dạng bài tập điển hình] Lesson 6 - IFRS 15: Revenue (Doanh thu) - Long-term contract (Hợp đồng dài hạn)"
description: "Đối với các hợp đồng dài hạn, doanh thu theo từng kỳ được xác định theo mô hình 5 bước dưới đây:  On 1 January 20X1, Baker entered into a contract with a customer to construct a specialised building f"
---

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# \[FR/F7: Dạng bài tập điển hình\] Lesson 6 - IFRS 15: Revenue (Doanh thu) - Long-term contract (Hợp đồng dài hạn)

Đối với các hợp đồng dài hạn, **doanh thu theo từng kỳ** được xác định theo mô hình 5 bước dưới đây:

![](data:image/png;base64,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)

### **I. Contract Assets**

On 1 January 20X1, Baker entered into a contract with a customer to construct a specialised building for consideration of $2m plus a bonus of $0.4m if the building is completed within 18 months. Estimated costs to construct the building were $1.5m. If the contract is terminated by the customer, Baker can demand payment for the costs incurred to date plus a mark-up of 30%. On 1 January 20X1, as a result of factors outside of its control, Baker was not sure whether the bonus would be achieved. At 31 December 20X1 Baker had incurred costs of $1m. They were still unsure as to whether the bonus target would be met. Baker measures progress towards completion based on costs incurred. At 31 December 20X1 Baker had received $1 million from the customer.

**Required:** How should this transaction be accounted for in the year ended 31 December 20X1? 

**Hướng dẫn giải**:

Hợp đồng Baker kí kết với khách hàng là hợp đồng xây dựng tòa nhà trị giá $2m, đây là nghĩa vụ thực hiện duy nhất trong hợp đồng. Khoản thưởng trị giá $4m là một khoản doanh thu biến đổi , chỉ được nhận thêm nếu hoàn thành việc xây dựng trong 18 tháng, do đó khoản doanh thu $4m này chưa chắc chắn nên sẽ không được tính trong giá trị hợp đồng.

Doanh thu từ xây dựng được ghi nhận phân bổ trong cả khoảng thời gian thực hiện nghĩa vụ. 

Baker ghi nhận doanh thu dựa trên tiến độ hoàn thành việc xây dựng công trình. 

#### **1. Xác định tiến độ hoàn thành (% Completion) của hợp đồng dựa trên Input method**

% Completion = Contract costs incurred to date ÷ Total expected costs x 100

= $1,000,000/$1,500,000 = 66.7% (or 2/3)

#### 2. Xác định **doanh thu** được ghi nhận trong kỳ

**Revenue** = Total contract price \* % Completion = $2,000,000 × 2/3 = $1,333,333        

#### 3. Xác định **Tổng lợi nhuận (total profit) của cả hợp đồng**

Tổng lợi nhuận Baker sẽ nhận được của cả hợp đồng được tính bằng Tổng giá trị hợp đồng trừ tổng chi phí phát sinh.

**Total contract profit = Total contract price - Total costs**

Trong đó: Tổng chi phí phát sinh được tính bằng tổng chi phí đã phát sinh cộng chi phí cần thiết để hoàn thành công trình, cụ thể được thể hiện ở bảng:

|  | $000 |
| --- | --- |
| Price | 2,000 |
| Costs to date | (1,000) |
| Costs to complete | (500) |
|  | ––––– |
| Overall profit | 500 |

#### 4. Xác định **Profit** và **COGS** trong kỳ

Do tổng lợi nhuận từ hợp đồng bằng $500,000 \> 0, nên **lợi nhuận trong kỳ, giá vốn (COGS) trong kỳ** được tính bằng phần trăm hoàn thành công trình lần lượt nhân với tổng lợi nhuận và tổng chi phí của cả hợp đồng, cụ thể:

| Lợi nhuận trong kỳ | = Tổng lợi nhuận của cả hợp đồng \* % Completion = $500,000 \* 2/3 = $333,333 |
| --- | --- |
| COGS trong kỳ | = Tổng chi phí của cả hợp đồng \* % Completion = $1,500,000 \* 2/3 = $1,000,000 |

#### 5. Xác định **Contract asset/liability**

**Contract asset/liability** = Cost incurred + Profit recognised - Amount invoiced

Kết quả của đẳng thức Cost incurred + Profit recognised - Amount invoiced = X, nếu 

- X \> 0: X = Contract assets
- X \< 0: X = Contract liabilities

Dựa vào công thức tính ta có bảng tính sau:

|  | $000 |
| --- | --- |
| Costs to date (cost incurred) | 1,000 |
| Profit to date (Profit recognised) | 333 |
| Less: Billed to date (amount invoiced) | (1,000) |
|  | ––––– |
| Contract asset | 333 |

Contract assets = $333,333 có nghĩa là Baker đã hoàn thành công việc nhiều hơn khoản khách hàng thanh toán cho Baker

Do đó, Baker có quyền thu khách hàng $333,333 cho khoản mục đã hoàn thành dù chưa phát hành hóa đơn. 

### **II. CONTRACT LIABILITIES**

On 1 January 20X1, Castle entered into a contract with a customer to construct a specialised building for consideration of $10m. Castle is not able to use the building themselves at any point during the construction. At 31 December 20X1, Castle had incurred costs of $6m. Costs to complete are estimated at $6m. The contract is agreed to be 50% complete at 31 December 20X1. At 31 December 20X1 Castle had received $5 million from the customer.

**Required:** How should this transaction be accounted for in the year ended 31 December 20X1?

#### 1. Xác định **tiến độ hoàn thành (% Completion)** của hợp đồng dựa trên **Output method**

Hai bên đã thống nhất với nhau % Completion = 50% dựa trên kết quả nghiệm thu.

#### 2. Xác định **doanh thu** được ghi nhận trong kỳ

**Revenue** = Total contract price \* % Completion = $10,000,000 × 50% = $5,000,000    

#### 3. Xác định **Tổng lợi nhuận (total profit/loss) của cả hợp đồng**

Tổng lợi nhuận sẽ nhận được của cả hợp đồng được tính bằng Tổng giá trị hợp đồng trừ tổng chi phí phát sinh, cụ thể như sau:

**Total contract profit/loss = Total contract price - Total costs**

Trong đó: Tổng chi phí phát sinh được tính bằng tổng chi phí đã phát sinh cộng chi phí cần thiết để hoàn thành công trình, cụ thể được thể hiện ở bảng:

|  | $000 |
| --- | --- |
| Price | 10,000 |
| Costs to date | (6,000) |
| Costs to complete | (6,000) |
|  | ––––– |
| Overall **loss** | (2,000) |

Khi hợp đồng xác định sẽ bị **lỗ**, Castle phải ghi nhận toàn bộ khoản lỗ vào trong kỳ.

#### 4. Xác định **Loss** và **COGS** trong kỳ

Do hợp đồng bị lỗ bằng $2,000,000, nên **lỗ** sẽ được ghi nhận toàn bộ vào trong kỳ**, giá vốn (COGS) trong kỳ** được tính bằng doanh thu ghi nhận trong kỳ trừ đi khoản lỗ, cụ thể:

| Lỗ trong kỳ | = $2,000,000 |
| --- | --- |
| COGS trong kỳ | = Doanh thu – Lỗ = $5,000,000 – (-$2,000,000) = $7,000,000 |

#### 5. Xác định **Contract asset/liability** = Cost incurred + Profit recognised - Amount invoiced

Kết quả của đẳng thức Cost incurred + Profit recognised - Amount invoiced = X, nếu 

- X \> 0: X = Contract assets
- X \< 0: X = Contract liabilities

Dựa vào công thức tính ta có bảng tính sau:

|  | $000 |
| --- | --- |
| Costs to date (cost incurred) | 6,000 |
| Loss to date (Loss recognised) | (2,000) |
| Less: Billed to date (amount invoiced) | (5,000) |
|  | ––––– |
| Contract liability | (1,000) |

Contract liability = $1,000,000 có nghĩa là Baker đã hoàn thành công việc ít hơn khoản khách hàng thanh toán cho Baker là $1,000,000.

 

Author: Linh Nguyen

Reviewed by: Duy Anh Nguyen

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- [Hỗ trợ học viên ACCA & những câu hỏi thường gặp (FAQs)](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#main-content)

    - [Chuẩn bị trước khi học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#chu%E1%BA%A9n-b%E1%BB%8B-tr%C6%B0%E1%BB%9Bc-khi-h%E1%BB%8Dc)
    - [Tài liệu học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#t%C3%A0i-li%E1%BB%87u-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Chính sách học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Hỗ trợ mở tài khoản, đăng ký thi, hoãn thi](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#h%E1%BB%97-tr%E1%BB%A3-m%E1%BB%9F-t%C3%A0i-kho%E1%BA%A3n-%C4%91%C4%83ng-k%C3%BD-thi-ho%C3%A3n-thi)
    - [OBU và những điều cần biết](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#obu-v%C3%A0-nh%E1%BB%AFng-%C4%91i%E1%BB%81u-c%E1%BA%A7n-bi%E1%BA%BFt)
    - [ACCA Member và bằng cấp khác](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#acca-member-v%C3%A0-b%E1%BA%B1ng-c%E1%BA%A5p-kh%C3%A1c)
- [Hỗ trợ học viên CFA & câu hỏi thường gặp (FAQs)](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#main-content)

    - [Chuẩn bị trước khi học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#chu%E1%BA%A9n-b%E1%BB%8B-tr%C6%B0%E1%BB%9Bc-khi-h%E1%BB%8Dc)
    - [Trong khóa học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#trong-kh%C3%B3a-h%E1%BB%8Dc)
    - [Chính sách học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Các hướng dẫn liên quan đến kỳ thi CFA](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-h%C6%B0%E1%BB%9Bng-d%E1%BA%ABn-li%C3%AAn-quan-%C4%91%E1%BA%BFn-k%E1%BB%B3-thi-cfa)
    - [Các kinh nghiệm (Tips) học tập hữu ích](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-kinh-nghi%E1%BB%87m-tips-h%E1%BB%8Dc-t%E1%BA%ADp-h%E1%BB%AFu-%C3%ADch)
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    - [Các câu hỏi về hệ thống LMS](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-v%E1%BB%81-h%E1%BB%87-th%E1%BB%91ng-lms)
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    - [Chuẩn bị trước khi học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#chu%E1%BA%A9n-b%E1%BB%8B-tr%C6%B0%E1%BB%9Bc-khi-h%E1%BB%8Dc)
    - [Chính sách học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Tài liệu học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#t%C3%A0i-li%E1%BB%87u-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Hỗ trợ mở tài khoản, đăng ký thi và hoãn thi](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#h%E1%BB%97-tr%E1%BB%A3-m%E1%BB%9F-t%C3%A0i-kho%E1%BA%A3n-%C4%91%C4%83ng-k%C3%BD-thi-v%C3%A0-ho%C3%A3n-thi)
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    - [Tổng quan về ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-acca)
    - [Kinh nghiệm tự học và thi các môn ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#kinh-nghi%E1%BB%87m-t%E1%BB%B1-h%E1%BB%8Dc-v%C3%A0-thi-c%C3%A1c-m%C3%B4n-acca)
    - [\[BT/F1\] Business and Technology (Kinh doanh và Công nghệ)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#bt-f1-business-and-technology-kinh-doanh-v%C3%A0-c%C3%B4ng-ngh%E1%BB%87)
    - [\[MA/F2\] Management Accounting (Kế toán Quản trị)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#ma-f2-management-accounting-k%E1%BA%BF-to%C3%A1n-qu%E1%BA%A3n-tr%E1%BB%8B)
    - [\[FA/F3\] Financial Accounting (Kế toán Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fa-f3-financial-accounting-k%E1%BA%BF-to%C3%A1n-t%C3%A0i-ch%C3%ADnh)
    - [\[LW/F4\] Law INT (Luật Quốc tế)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#lw-f4-law-int-lu%E1%BA%ADt-qu%E1%BB%91c-t%E1%BA%BF)
    - [\[PM/F5\] Performance Management - Quản lý Hiệu quả hoạt động](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#pm-f5-performance-management-qu%E1%BA%A3n-l%C3%BD-hi%E1%BB%87u-qu%E1%BA%A3-ho%E1%BA%A1t-%C4%91%E1%BB%99ng)
    - [\[TX/F6\] Taxation - Thuế Việt Nam](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#tx-f6-taxation-thu%E1%BA%BF-vi%E1%BB%87t-nam)
    - [\[FR/F7\] Financial Reporting (Lập báo cáo Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fr-f7-financial-reporting-l%E1%BA%ADp-b%C3%A1o-c%C3%A1o-t%C3%A0i-ch%C3%ADnh)
    - [\[AA/F8\] Audit and Assurance (Kiểm toán và Các dịch vụ đảm bảo)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#aa-f8-audit-and-assurance-ki%E1%BB%83m-to%C3%A1n-v%C3%A0-c%C3%A1c-d%E1%BB%8Bch-v%E1%BB%A5-%C4%91%E1%BA%A3m-b%E1%BA%A3o)
    - [\[FM/F9\] Financial Management (Quản trị Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fm-f9-financial-management-qu%E1%BA%A3n-tr%E1%BB%8B-t%C3%A0i-ch%C3%ADnh)
    - [\[SBR/P2\] Strategic Business Reporting (Báo cáo chiến lược kinh doanh)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#sbr-p2-strategic-business-reporting-b%C3%A1o-c%C3%A1o-chi%E1%BA%BFn-l%C6%B0%E1%BB%A3c-kinh-doanh)
    - [Kinh nghiệm học thi ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#kinh-nghi%E1%BB%87m-h%E1%BB%8Dc-thi-acca)
- [Từ điển Chuyên ngành ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#main-content)

    - [\[ACCA BT/F1\] – Từ điển môn Business and Technology](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-bt-f1-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-business-and-technology)
    - [\[ACCA MA/F2\] - Từ điển môn Management Accounting](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-ma-f2-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-management-accounting)
    - [\[ACCA FA/F3\] - Từ điển môn Financial Accounting](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-fa-f3-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-financial-accounting)
    - [\[ACCA LW/F4\] - Từ điển môn Corporate and Business Law](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-lw-f4-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-corporate-and-business-law)
    - [\[ACCA PM/F5\] - Từ điển môn Performance Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-pm-f5-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-performance-management)
    - [\[ACCA TX/F6\] - Từ điển môn Taxation](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-tx-f6-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-taxation)
    - [\[ACCA AA/F8\] - Từ điển môn Audit and Assurance](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-aa-f8-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-audit-and-assurance)
    - [\[ACCA FM/F9\] - Từ điển môn Financial Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-fm-f9-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-financial-management)
- [Tự học FIA (Foundation in Accountancy)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#main-content)

    - [\[FA1\] Recording Financial Transactions (Ghi nhận giao dịch)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#fa1-recording-financial-transactions-ghi-nh%E1%BA%ADn-giao-d%E1%BB%8Bch)
    - [\[FA2\] Maintaining Financial Records (Lưu trữ sổ sách)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#fa2-maintaining-financial-records-l%C6%B0u-tr%E1%BB%AF-s%E1%BB%95-s%C3%A1ch)
    - [\[MA1\] Management Information (Thông tin quản trị)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#ma1-management-information-th%C3%B4ng-tin-qu%E1%BA%A3n-tr%E1%BB%8B)
- [Tự học CFA Level I (Chartered Financial Analyst)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#main-content)

    - [Tổng quan về CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-cfa)
    - [Kinh nghiệm tự học và ôn thi CFA Level I](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#kinh-nghi%E1%BB%87m-t%E1%BB%B1-h%E1%BB%8Dc-v%C3%A0-%C3%B4n-thi-cfa-level-i)
    - [\[Level 1\] Quantitative Methods](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-quantitative-methods)
    - [\[Level 1\] Economics](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-economics)
    - [\[Level 1\] Financial Statement Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-financial-statement-analysis)
    - [\[Level 1\] Corporate Issuers](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-corporate-issuers)
    - [\[Level 1\] Equity Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-equity-investments)
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- [Hỗ trợ học viên IFRS và các câu hỏi thường gặp](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-ifrs-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p?hsLang=vi)

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