{"id":14039,"date":"2026-01-10T07:10:17","date_gmt":"2026-01-10T07:10:17","guid":{"rendered":"https:\/\/mva.vn\/?p=14039"},"modified":"2026-01-10T07:31:28","modified_gmt":"2026-01-10T07:31:28","slug":"cach-hach-toan-tk-111-tien-mat-va-tk-112-tien-gui-ngan-hang","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cach-hach-toan-tk-111-tien-mat-va-tk-112-tien-gui-ngan-hang\/","title":{"rendered":"C\u00c1CH H\u1ea0CH TO\u00c1N TK 111 \u2013 TI\u1ec0N M\u1eb6T V\u00c0 TK 112 \u2013 TI\u1ec0N G\u1eecI NG\u00c2N H\u00c0NG"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, ti\u1ec1n l\u00e0 t\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao nh\u1ea5t v\u00e0 c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng d\u1ec5 ph\u00e1t sinh sai s\u00f3t n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd. Trong \u0111\u00f3, TK 111 \u2013 Ti\u1ec1n m\u1eb7t v\u00e0 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 hai t\u00e0i kho\u1ea3n c\u01a1 b\u1ea3n, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean trong h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t, k\u1ebft c\u1ea5u v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n hai t\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ebf to\u00e1n ghi nh\u1eadn ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

I. KH\u00c1I QU\u00c1T V\u1ec0 TK 111 \u2013 TI\u1ec0N M\u1eb6T<\/b><\/h2>\n

TK 111 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c lo\u1ea1i ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p. Ti\u1ec1n m\u1eb7t bao g\u1ed3m ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 ti\u1ec1n m\u1eb7t v\u00e0 v\u00e0ng b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd (n\u1ebfu c\u00f3).<\/span><\/p>\n

Ti\u1ec1n m\u1eb7t l\u00e0 lo\u1ea1i t\u00e0i s\u1ea3n d\u1ec5 s\u1eed d\u1ee5ng nh\u01b0ng c\u0169ng ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro th\u1ea5t tho\u00e1t. Do \u0111\u00f3, vi\u1ec7c h\u1ea1ch to\u00e1n TK 111 ph\u1ea3i \u0111i k\u00e8m v\u1edbi qu\u1ea3n l\u00fd qu\u1ef9 ch\u1eb7t ch\u1ebd, \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean gi\u1eefa k\u1ebf to\u00e1n v\u00e0 th\u1ee7 qu\u1ef9.<\/span><\/p>\n

II. K\u1ebeT C\u1ea4U V\u00c0 NGUY\u00caN T\u1eaeC H\u1ea0CH TO\u00c1N TK 111<\/b><\/h2>\n
    \n
  1. K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n<\/b><\/li>\n<\/ol>\n
      \n
    • B\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t nh\u1eadp qu\u1ef9.<\/span><\/li>\n
    • B\u00ean C\u00f3: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t xu\u1ea5t qu\u1ef9.<\/span><\/li>\n
    • S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n m\u1eb7t hi\u1ec7n c\u00f3 t\u1ea1i qu\u1ef9 cu\u1ed1i k\u1ef3.<\/span><\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      1. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n<\/b><\/li>\n<\/ol>\n
          \n
        • M\u1ecdi kho\u1ea3n thu, chi ti\u1ec1n m\u1eb7t \u0111\u1ec1u ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7.<\/span><\/li>\n
        • Kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u1ed3n qu\u1ef9 \u00e2m ti\u1ec1n m\u1eb7t.<\/span><\/li>\n
        • Ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo t\u1eebng lo\u1ea1i ti\u1ec1n (VN\u0110, ngo\u1ea1i t\u1ec7).<\/span><\/li>\n
        • \u0110\u1ecbnh k\u1ef3 ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t, x\u1eed l\u00fd k\u1ecbp th\u1eddi ch\u00eanh l\u1ec7ch n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n

          III. C\u00c1CH H\u1ea0CH TO\u00c1N M\u1ed8T S\u1ed0 NGHI\u1ec6P V\u1ee4 PH\u1ed4 BI\u1ebeN C\u1ee6A TK 111<\/b><\/h2>\n

          3.1. Thu ti\u1ec1n m\u1eb7t<\/b><\/h3>\n

          Khi doanh nghi\u1ec7p thu ti\u1ec1n b\u00e1n h\u00e0ng, thu n\u1ee3 ph\u1ea3i thu ho\u1eb7c c\u00e1c kho\u1ea3n thu kh\u00e1c b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/span><\/p>\n

            \n
          • N\u1ee3 TK 111<\/span><\/li>\n
          • C\u00f3 TK 131, 511, 711\u2026 (t\u00f9y t\u1eebng nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3)<\/span><\/li>\n<\/ul>\n

            3.2. Chi ti\u1ec1n m\u1eb7t<\/b><\/h2>\n

            Khi chi ti\u1ec1n m\u1eb7t \u0111\u1ec3 thanh to\u00e1n chi ph\u00ed, tr\u1ea3 n\u1ee3, t\u1ea1m \u1ee9ng:<\/span><\/p>\n

              \n
            • N\u1ee3 c\u00e1c TK 152, 153, 156, 641, 642, 331, 141\u2026<\/span><\/li>\n
            • C\u00f3 TK 111<\/span><\/li>\n<\/ul>\n

              3.3. T\u1ea1m \u1ee9ng v\u00e0 thanh to\u00e1n t\u1ea1m \u1ee9ng<\/b><\/h3>\n
                \n
              • Khi t\u1ea1m \u1ee9ng ti\u1ec1n m\u1eb7t:<\/span>\n
                  \n
                • N\u1ee3 TK 141<\/span><\/li>\n
                • C\u00f3 TK 111<\/span><\/li>\n<\/ul>\n<\/li>\n
                • Khi quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng:<\/span>\n
                    \n
                  • N\u1ee3 c\u00e1c TK chi ph\u00ed li\u00ean quan<\/span><\/li>\n
                  • C\u00f3 TK 141<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                    IV. KH\u00c1I QU\u00c1T V\u1ec0 TK 112 \u2013 TI\u1ec0N G\u1eecI NG\u00c2N H\u00c0NG<\/b><\/h2>\n

                    TK 112 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p. Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng th\u01b0\u1eddng chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 l\u00e0 c\u00f4ng c\u1ee5 thanh to\u00e1n ch\u1ee7 y\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n

                    TK 112 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng ng\u00e2n h\u00e0ng, t\u1eebng t\u00e0i kho\u1ea3n v\u00e0 t\u1eebng lo\u1ea1i ti\u1ec1n.<\/span><\/p>\n

                    V. K\u1ebeT C\u1ea4U V\u00c0 NGUY\u00caN T\u1eaeC H\u1ea0CH TO\u00c1N TK 112<\/b><\/h2>\n

                    5.1. K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n<\/b><\/h3>\n
                      \n
                    • B\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng t\u0103ng.<\/span><\/li>\n
                    • B\u00ean C\u00f3: Ph\u1ea3n \u00e1nh ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng gi\u1ea3m.<\/span><\/li>\n
                    • S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/li>\n<\/ul>\n

                      5.2. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n<\/b><\/h3>\n
                        \n
                      • H\u1ea1ch to\u00e1n c\u0103n c\u1ee9 tr\u00ean gi\u1ea5y b\u00e1o C\u00f3, gi\u1ea5y b\u00e1o N\u1ee3 c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/li>\n
                      • Theo d\u00f5i chi ti\u1ebft t\u1eebng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/span><\/li>\n
                      • Th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 v\u1edbi sao k\u00ea ng\u00e2n h\u00e0ng.<\/span><\/li>\n
                      • Ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd k\u1ecbp th\u1eddi, \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n

                        VI. C\u00c1CH H\u1ea0CH TO\u00c1N M\u1ed8T S\u1ed0 NGHI\u1ec6P V\u1ee4 PH\u1ed4 BI\u1ebeN C\u1ee6A TK 112<\/b><\/h2>\n

                        6.1. Thu ti\u1ec1n qua ng\u00e2n h\u00e0ng<\/b><\/h3>\n

                        Khi kh\u00e1ch h\u00e0ng thanh to\u00e1n ti\u1ec1n h\u00e0ng qua chuy\u1ec3n kho\u1ea3n:<\/span><\/p>\n

                          \n
                        • N\u1ee3 TK 112<\/span><\/li>\n
                        • C\u00f3 TK 131, 511\u2026<\/span><\/li>\n<\/ul>\n

                          6.2. Chi ti\u1ec1n qua ng\u00e2n h\u00e0ng<\/b><\/h3>\n

                          Khi doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n mua h\u00e0ng, chi ph\u00ed, tr\u1ea3 n\u1ee3 vay:<\/span><\/p>\n

                            \n
                          • N\u1ee3 c\u00e1c TK li\u00ean quan (331, 152, 156, 642, 635\u2026)<\/span><\/li>\n
                          • C\u00f3 TK 112<\/span><\/li>\n<\/ul>\n

                            6.3. Chuy\u1ec3n ti\u1ec1n gi\u1eefa ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/h3>\n
                              \n
                            • N\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o ng\u00e2n h\u00e0ng:<\/span>\n
                                \n
                              • N\u1ee3 TK 112<\/span><\/li>\n
                              • C\u00f3 TK 111<\/span><\/li>\n<\/ul>\n<\/li>\n
                              • R\u00fat ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u1ec1 qu\u1ef9:<\/span>\n
                                  \n
                                • N\u1ee3 TK 111<\/span><\/li>\n
                                • C\u00f3 TK 112<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                  VII. H\u1ea0CH TO\u00c1N TI\u1ec0N M\u1eb6T, TI\u1ec0N G\u1eecI B\u1eb0NG NGO\u1ea0I T\u1ec6<\/b><\/h2>\n

                                  \u0110\u1ed1i v\u1edbi ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh.<\/span><\/p>\n

                                  Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 515 ho\u1eb7c TK 635 theo \u0111\u00fang b\u1ea3n ch\u1ea5t l\u00e3i ho\u1eb7c l\u1ed7 t\u1ef7 gi\u00e1.<\/span><\/p>\n

                                  VIII. M\u1ed0I QUAN H\u1ec6 GI\u1eeeA TK 111 V\u00c0 TK 112 TRONG QU\u1ea2N L\u00dd D\u00d2NG TI\u1ec0N<\/b><\/h2>\n

                                  TK 111 v\u00e0 TK 112 c\u00f3 m\u1ed1i quan h\u1ec7 ch\u1eb7t ch\u1ebd, ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 d\u00f2ng ti\u1ec1n v\u00e0o \u2013 ra c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd gi\u1eefa ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng gi\u00fap doanh nghi\u1ec7p v\u1eeba \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng thanh to\u00e1n, v\u1eeba h\u1ea1n ch\u1ebf r\u1ee7i ro t\u1ed3n qu\u1ef9 l\u1edbn.<\/span><\/p>\n

                                  Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy ch\u1ebf qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t, quy tr\u00ecnh thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 r\u00f5 r\u00e0ng \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n.<\/span><\/p>\n

                                  IX. NH\u1eeeNG SAI S\u00d3T TH\u01af\u1edcNG G\u1eb6P KHI H\u1ea0CH TO\u00c1N TK 111, TK 112<\/b><\/h2>\n
                                    \n
                                  • Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu qu\u1ef9 ti\u1ec1n m\u1eb7t v\u1edbi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                                  • Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng v\u1edbi sao k\u00ea.<\/span><\/li>\n
                                  • H\u1ea1ch to\u00e1n nh\u1ea7m gi\u1eefa ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi.<\/span><\/li>\n
                                  • Ghi nh\u1eadn thi\u1ebfu ho\u1eb7c sai ch\u1ee9ng t\u1eeb thu, chi.<\/span><\/li>\n<\/ul>\n

                                    Nh\u1eefng sai s\u00f3t n\u00e0y n\u1ebfu k\u00e9o d\u00e0i c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro l\u1edbn v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf.<\/span><\/p>\n

                                    X. L\u01afU \u00dd KHI QUY\u1ebeT TO\u00c1N THU\u1ebe LI\u00caN QUAN \u0110\u1ebeN TI\u1ec0N M\u1eb6T, TI\u1ec0N G\u1eecI<\/b><\/h2>\n

                                    C\u01a1 quan thu\u1ebf th\u01b0\u1eddng \u0111\u1eb7c bi\u1ec7t quan t\u00e2m \u0111\u1ebfn c\u00e1c kho\u1ea3n chi b\u1eb1ng ti\u1ec1n m\u1eb7t, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u0111\u1ec3 tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed.<\/span><\/p>\n

                                    XI. K\u1ebeT LU\u1eacN<\/b><\/h2>\n

                                    H\u1ea1ch to\u00e1n \u0111\u00fang TK 111 \u2013 Ti\u1ec1n m\u1eb7t v\u00e0 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 y\u00eau c\u1ea7u c\u01a1 b\u1ea3n nh\u01b0ng c\u00f3 \u00fd ngh\u0129a then ch\u1ed1t trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang nguy\u00ean t\u1eafc, ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch t\u00e0i ch\u00ednh m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng l\u00e2u d\u00e0i.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

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You may click the link to switch the active language.Trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, ti\u1ec1n l\u00e0 t\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao nh\u1ea5t v\u00e0 c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng..<\/p>\n","protected":false},"author":1,"featured_media":14042,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14039","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"C\u00c1CH H\u1ea0CH TO\u00c1N TK 111 \u2013 TI\u1ec0N M\u1eb6T V\u00c0 TK 112 \u2013 TI\u1ec0N G\u1eecI NG\u00c2N H\u00c0NG. 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