{"id":11215,"date":"2015-08-27T02:21:05","date_gmt":"2015-08-27T02:21:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11215"},"modified":"2016-11-14T02:19:26","modified_gmt":"2016-11-14T02:19:26","slug":"bai-giang-cua-chuyen-gia-bui-thi-le-phuong-ve-ke-toan-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11215","title":{"rendered":"B\u00e0i gi\u1ea3ng K\u1ebf to\u00e1n trong doanh nghi\u1ec7p c\u1ee7a chuy\u00ean gia B\u00f9i Th\u1ecb L\u1ec7 Ph\u01b0\u01a1ng"},"content":{"rendered":"

Nh\u01b0 \u0111\u00e3 h\u1ee9a v\u1edbi b\u1ea1n \u0111\u1ecdc, h\u00f4m nay Centax xin g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc slide b\u00e0i gi\u1ea3ng c\u1ee7a bu\u1ed5i h\u1ed9i th\u1ea3o ng\u00e0y 22\/08\/2015 do Centax<\/a> ph\u1ed1i h\u1ee3p v\u1edbi Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA t\u1ed5 ch\u1ee9c. Chuy\u00ean \u0111\u1ec1 c\u1ee7a bu\u1ed5i h\u1ed9i th\u1ea3o xoay quanh c\u00e1c v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p, nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c c\u0169ng nh\u01b0 c\u00e1c \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd cho k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n

\u1ede ph\u1ea7n \u0111\u1ea7u H\u1ed9i th\u1ea3o, B\u00e0 B\u00f9i Th\u1ecb L\u1ec7 Ph\u01b0\u01a1ng chia s\u1ebb v\u1ec1 quy \u0111\u1ecbnh c\u1ee7a k\u1ebf to\u00e1n li\u00ean quan t\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n trong n\u0103m nay, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n… Trong ph\u1ea7n n\u00e0y, b\u00e0 Ph\u01b0\u01a1ng c\u0169ng h\u1ebft s\u1ee9c nh\u1ea5n m\u1ea1nh v\u1ec1 vi\u1ec7c “K\u1ebf to\u00e1n vi\u00ean ch\u1ec9 t\u1eadp trung l\u01b0u \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, m\u00e0 th\u01b0\u1eddng hay xem nh\u1eb9 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00e1c, trong khi h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf c\u0169ng ch\u1ec9 l\u00e0 m\u1ed9t lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec1u c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u00e0 t\u1ea7m quan tr\u1ecdng ngang nhau”<\/span><\/p>\n

\"Misa<\/a><\/span><\/p>\n

B\u00e0 Ph\u01b0\u01a1ng c\u0169ng ch\u00fa tr\u1ecdng ph\u00e2n t\u00edch k\u0129 v\u1ec1 ch\u1ee9ng t\u1eeb. B\u00e0 ch\u1ee7 \u0111\u1ed9ng ph\u00e2n chia ra l\u00e0m 2 lo\u1ea1i l\u00e0: ch\u1ee9c t\u1eeb b\u0103t bu\u1ed9c v\u00e0 ch\u1ee9ng t\u1eeb h\u01b0\u1edbng d\u1eabn. Theo \u0111\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb h\u01b0\u1edbng d\u1eabn theo quy \u0111\u1ecbnh c\u1ee7a th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> c\u0169ng \u0111\u01b0\u1ee3c b\u00e0 Ph\u01b0\u01a1ng \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n

Kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e1c chia s\u1ebb v\u1ec1 ch\u1ee9ng t\u1eeb, c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb c\u0169ng nh\u01b0 t\u1ea7m quan tr\u1ecdng c\u1ee7a t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb. B\u00e0 Ph\u01b0\u01a1ng c\u0169ng l\u01b0u \u00fd k\u1ebf to\u00e1n v\u1ec1 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n xung quanh c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb nh\u01b0: l\u1eadp ch\u1ee9ng t\u1eeb, k\u00fd ch\u1ee9ng t\u1eeb, lu\u00e2n chuy\u1ec3n v\u00e0 l\u01b0u tr\u1eef… Theo \u0111\u00f3, c\u00e1c \u0111i\u1ec1u n\u00e0y \u0111\u1ec1u \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u00e0 r\u00f5 r\u00e0ng trong c\u00e1c ph\u00e1p lu\u1eadt ban h\u00e0nh, nh\u01b0ng c\u00e1c k\u1ebf to\u00e1n d\u01b0\u1eddng nh\u01b0 ch\u01b0a hi\u1ec3u \u0111\u00fang ho\u1eb7c ch\u01b0a ch\u00fa \u00fd coi tr\u1ecdng ph\u1ea7n v\u1ea5n \u0111\u1ec1 n\u00e0y n\u00ean c\u00f2n g\u1eb7p r\u1ea5t nhi\u1ec1u sai s\u00f3t.<\/span><\/p>\n

M\u1ed9t ph\u1ea7n n\u1eefa c\u0169ng r\u1ea5t quan tr\u1ecdng l\u00e0 “H\u1ed3 s\u01a1 c\u00f4ng ty” trong \u0111\u00f3 bao g\u1ed3m: \u0110i\u1ec1u l\u1ec7, Quy ch\u1ebf t\u00e0i ch\u00ednh, chi ti\u00eau n\u1ed9i b\u1ed9, Quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng. \u0110\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i h\u1ebft s\u1ee9c l\u01b0u t\u00e2m v\u00e0 ph\u1ea3i l\u00e0m th\u1eadt chi ti\u1ebft c\u1ee5 th\u1ec3. Theo nh\u01b0 B\u00e0 Ph\u01b0\u01a1ng chia s\u1ebb: c\u00e1c quy ch\u1ebf, \u0111i\u1ec1u l\u1ec7 n\u00e0y c\u00e0ng c\u1ee5 th\u1ec3 th\u00ec khi c\u00f3 v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh, doanh nghi\u1ec7p c\u00e0ng d\u1ec5 d\u00e0ng gi\u1ea3i quy\u1ebft. Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p b\u1ecb ph\u1ea1t ho\u1eb7c “v\u00f4 t\u00ecnh” vi ph\u1ea1m thu\u1ebf ch\u1ec9 v\u00ec c\u00e1c quy \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u l\u1ec7 n\u00e0y ch\u01b0a chi ti\u1ebft, d\u1eabn \u0111\u1ebfn t\u1ea1o th\u00e0nh l\u1ed7 h\u1ed5ng trong \u0111i\u1ec1u l\u1ec7, quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\"Misa<\/a><\/span><\/p>\n

N\u1ebfu nh\u01b0 \u1edf ph\u1ea7n \u0111\u1ea7u B\u00e0 Ph\u01b0\u01a1ng t\u1eadp trung chia s\u1ebb v\u1ec1 ph\u1ea7n ki\u1ebfn th\u1ee9c, c\u00e1c \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd, hay sai s\u00f3t c\u1ee7a doanh nghi\u1ec7p trong ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n, th\u00ec ph\u1ea7n hai c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh b\u00e0 t\u1eadp trung v\u00e0o v\u1ea5n \u0111\u1ec1 thu\u1ebf. Li\u00ean quan \u0111\u1ebfn thu\u1ebf, b\u00e0 c\u00f3 \u0111\u01b0a ra c\u00e1c l\u01b0u \u00fd v\u1ec1 c\u00e1c th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh c\u1ea7n theo d\u00f5i th\u01b0\u1eddng xuy\u00ean. B\u00e0 c\u0169ng c\u00f3 \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd r\u1eb1ng: “Vi\u1ec7c tra c\u1ee9u th\u00f4ng t\u01b0 ph\u00e1p lu\u1eadt thu\u1ebf kh\u00f4ng ph\u1ea3i ch\u1ec9 l\u00e0 tra c\u1ee9u 1 th\u00f4ng t\u01b0 v\u1ec1 ph\u1ea7n thu\u1ebf \u0111\u00f3, m\u00e0 k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i ki\u1ec3m tra c\u00e1c ph\u1ea7n li\u00ean quan \u1edf c\u00e1c th\u00f4ng t\u01b0 kh\u00e1c c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng t\u01b0 b\u1ed5 sung \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn \u0111\u00fang \u0111\u1eafn v\u00e0 to\u00e0n di\u1ec7n nh\u1ea5t cho m\u1ecdi v\u1ea5n \u0111\u1ec1”<\/span><\/p>\n

Cu\u1ed1i c\u00f9ng, B\u00e0 Ph\u01b0\u01a1ng c\u0169ng c\u00f3 l\u01b0u \u00fd c\u00e1c k\u1ebf to\u00e1n v\u1ec1 nh\u1eefng \u0111i\u1ec3m m\u00e0 gi\u1eefa ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf v\u1eabn c\u00f2n ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed3ng nh\u1ea5t khi\u1ebfn cho r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang kh\u00f4ng bi\u1ebft ph\u1ea3i l\u00e0m theo thu\u1ebf hay k\u1ebf to\u00e1n. Theo b\u00e0 Ph\u01b0\u01a1ng, c\u00e1c k\u1ebf to\u00e1n c\u0169ng ph\u1ea3i r\u1ea5t linh ho\u1ea1t trong vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y sao cho \u0111\u00fang v\u00e0 ph\u00f9 h\u1ee3p, b\u00e0 c\u00f3 chia s\u1ebb:” Lu\u1eadt K\u1ebf to\u00e1n l\u00e0 \u00e1p d\u1ee5ng chung cho to\u00e0n b\u1ed9 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ebf to\u00e1n, c\u00f2n Ph\u00e1p lu\u1eadt Thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c ph\u1ea7n li\u00ean quan \u0111\u1ebfn thu\u1ebf, v\u00ec v\u1eady vi\u1ec7c s\u1eed d\u1ee5ng Ph\u00e1p lu\u1eadt c\u1ee7a Thu\u1ebf hay c\u1ee7a K\u1ebf to\u00e1n c\u00f2n t\u00f9y v\u00e0o nghi\u1ec7p v\u1ee5 ph\u00e1t sinh”. B\u00e0 c\u0169ng kh\u00f4ng qu\u00ean chia s\u1ebb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p hay m\u1eafc ph\u1ea3i c\u1ee7a k\u1ebf to\u00e1n vi\u00ean \u0111\u1ec3 \u0111\u01b0a ra h\u01b0\u1edbng l\u00e0m \u0111\u00fang nh\u1ea5t, c\u0169ng nh\u01b0 c\u00e1ch th\u00e1o g\u1ee1 khi “v\u00f4 t\u00ecnh” l\u00e0m sai.<\/span><\/p>\n

Chi ti\u1ebft b\u00e0i gi\u1ea3ng ch\u00fang t\u00f4i xin \u0111\u01b0\u1ee3c g\u1eedi k\u00e8m \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i.<\/span><\/p>\n

[Ke Toan Centax] Bai Giang Ke Toan Trong Doanh Nghiep – Bui Thi Le Phuong<\/a><\/span><\/p>\n

Trong th\u1eddi gian t\u1edbi, ch\u00fang t\u00f4i s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0a \u0111\u1ebfn cho b\u1ea1n \u0111\u1ecdc c\u00e1c th\u00f4ng tin m\u1edbi h\u01a1n n\u1eefa bao g\u1ed3m:<\/span><\/p>\n