{"id":12482,"date":"2015-09-05T09:20:05","date_gmt":"2015-09-05T09:20:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12482"},"modified":"2016-11-09T01:18:13","modified_gmt":"2016-11-09T01:18:13","slug":"chuan-muc-ke-toan-so-23-cac-su-kien-phat-sinh-sau-ngay-ket-thuc-ky-ke-toan-nam","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12482","title":{"rendered":"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 23 – C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

CHU\u1ea8N M\u1ef0C S\u1ed0 23<\/span><\/strong>
\nC\u00c1C S\u1ef0 KI\u1ec6N PH\u00c1T SINH SAU NG\u00c0Y K\u1ebeT TH\u00daC K\u1ef2 K\u1ebe TO\u00c1N N\u0102M<\/span><\/strong>
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2005\/Q\u0110-BTC ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/em>
\nQUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/p>\n

01. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi c\u00f3 nh\u1eefng s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; gi\u1ea3i tr\u00ecnh v\u1ec1 ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span>
\nN\u1ebfu c\u00e1c s\u1ef1 ki\u1ec7n x\u1ea3y ra sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span>
\n02. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span>
\n03. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span>
\nC\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m: L\u00e0 nh\u1eefng s\u1ef1 ki\u1ec7n c\u00f3 \u1ea3nh h\u01b0\u1edfng t\u00edch c\u1ef1c ho\u1eb7c ti\u00eau c\u1ef1c \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh trong kho\u1ea3ng th\u1eddi gian t\u1eeb sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ebfn ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. <\/span>
\nC\u00f3 hai lo\u1ea1i s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m:<\/span>
\n(a) C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh: L\u00e0 nh\u1eefng s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 c\u00e1c s\u1ef1 vi\u1ec7c \u0111\u00e3 t\u1ed3n t\u1ea1i trong n\u0103m t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>
\n(b) C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh: L\u00e0 nh\u1eefng s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 c\u00e1c s\u1ef1 vi\u1ec7c \u0111\u00e3 t\u1ed3n t\u1ea1i trong n\u0103m t\u00e0i ch\u00ednh nh\u01b0ng kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>
\nNg\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: L\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m ghi tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 Gi\u00e1m \u0111\u1ed1c (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n k\u00fd duy\u1ec7t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 g\u1eedi ra b\u00ean ngo\u00e0i doanh nghi\u1ec7p.<\/span>
\n04. Qui tr\u00ecnh ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee5 thu\u1ed9c v\u00e0o c\u01a1 c\u1ea5u qu\u1ea3n l\u00fd, y\u00eau c\u1ea7u v\u00e0 th\u1ee7 t\u1ee5c c\u1ea7n tu\u00e2n th\u1ee7 v\u1ec1 l\u1eadp, so\u00e1t x\u00e9t, ki\u1ec3m tra v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>
\n05. C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh \u0111\u1ebfn ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C
\n<\/span><\/strong>Ghi nh\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh<\/span><\/strong><\/p>\n

C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh<\/span><\/strong>
\n06. Doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\n07. V\u00ed d\u1ee5 v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 ghi nh\u1eadn trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ho\u1eb7c ghi nh\u1eadn nh\u1eefng kho\u1ea3n m\u1ee5c m\u00e0 tr\u01b0\u1edbc \u0111\u00f3 ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn, g\u1ed3m:<\/span>
\n(a) K\u1ebft lu\u1eadn c\u1ee7a To\u00e0 \u00e1n sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, x\u00e1c nh\u1eadn doanh nghi\u1ec7p c\u00f3 nh\u1eefng ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i v\u00e0o ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1eeb tr\u01b0\u1edbc; ghi nh\u1eadn nh\u1eefng kho\u1ea3n d\u1ef1 ph\u00f2ng m\u1edbi ho\u1eb7c ghi nh\u1eadn nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3 m\u1edbi.<\/span>
\n(b) Th\u00f4ng tin nh\u1eadn \u0111\u01b0\u1ee3c sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 m\u1ed9t t\u00e0i s\u1ea3n b\u1ecb t\u1ed5n th\u1ea5t trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m, ho\u1eb7c gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n t\u1ed5n th\u1ea5t \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1eeb tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n n\u00e0y c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, v\u00ed d\u1ee5 nh\u01b0:<\/span>
\ni – Kh\u00e1ch h\u00e0ng b\u1ecb ph\u00e1 s\u1ea3n sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u00e3 ch\u1ee9ng minh kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh th\u00e0nh kho\u1ea3n l\u1ed7 trong n\u0103m.<\/span>
\nii – H\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c b\u00e1n sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c v\u00e0o ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/span>
\n(c) Vi\u1ec7c x\u00e1c nh\u1eadn sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u1ec1 gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00e3 mua ho\u1eb7c s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span>
\n(d) Vi\u1ec7c ph\u00e1t hi\u1ec7n nh\u1eefng gian l\u1eadn v\u00e0 sai s\u00f3t ch\u1ec9 ra r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c.<\/span>
\nC\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh<\/span><\/strong>
\n08. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\n09. V\u00ed d\u1ee5 v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0: Vi\u1ec7c gi\u1ea3m gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n g\u00f3p li\u00ean doanh, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ebfn ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. S\u1ef1 gi\u1ea3m gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng kh\u00f4ng li\u00ean quan \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, tuy nhi\u00ean c\u00f3 th\u1ec3 b\u1ed5 sung gi\u1ea3i tr\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 19.<\/span>
\nC\u1ed5 t\u1ee9c<\/span><\/strong>
\n10. N\u1ebfu c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ghi nh\u1eadn c\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c n\u00e0y nh\u01b0 l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span>
\n11. N\u1ebfu c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m nh\u01b0ng tr\u01b0\u1edbc ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00ec kho\u1ea3n c\u1ed5 t\u1ee9c n\u00e0y kh\u00f4ng ph\u1ea3i ghi nh\u1eadn l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 \u201cTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d.<\/span>
\nHo\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/strong>
\n12. N\u1ebfu Ban Gi\u00e1m \u0111\u1ed1c x\u00e1c nh\u1eadn sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u00f3 d\u1ef1 ki\u1ebfn gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, ng\u1eebng s\u1ea3n xu\u1ea5t kinh doanh, thu h\u1eb9p \u0111\u00e1ng k\u1ec3 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ph\u00e1 s\u1ea3n th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span>
\n13. N\u1ebfu k\u1ebft qu\u1ea3 kinh doanh b\u1ecb gi\u1ea3m s\u00fat v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh x\u1ea5u \u0111i sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m th\u00ec ph\u1ea3i xem x\u00e9t nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u00f3 c\u00f2n ph\u00f9 h\u1ee3p \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hay kh\u00f4ng. N\u1ebfu nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1eefa th\u00ec doanh nghi\u1ec7p ph\u1ea3i thay \u0111\u1ed5i c\u0103n b\u1ea3n c\u01a1 s\u1edf k\u1ebf to\u00e1n ch\u1ee9 kh\u00f4ng ph\u1ea3i ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u \u0111\u00e3 ghi nh\u1eadn theo c\u01a1 s\u1edf k\u1ebf to\u00e1n ban \u0111\u1ea7u.<\/span>
\n14. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 “Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh” quy \u0111\u1ecbnh ph\u1ea3i gi\u1ea3i tr\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p:<\/span>
\na – B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span>
\nb – Ban Gi\u00e1m \u0111\u1ed1c nh\u1eadn th\u1ea5y c\u00f3 v\u1ea5n \u0111\u1ec1 kh\u00f4ng ch\u1eafc ch\u1eafn tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ef1 ki\u1ec7n ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n d\u1eabn \u0111\u1ebfn nh\u1eefng nghi ng\u1edd v\u1ec1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng s\u1ef1 ki\u1ec7n ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh ph\u1ea3i gi\u1ea3i tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/strong><\/p>\n

Ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/strong>
\n15. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh ph\u00e1t h\u00e0nh. N\u1ebfu ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi kh\u00e1c c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y vi\u1ec7c n\u00e0y.<\/span>
\n16. \u0110i\u1ec1u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ph\u1ea3i bi\u1ebft l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y ph\u00e1t h\u00e0nh.<\/span>
\nTr\u00ecnh b\u00e0y v\u1ec1 s\u1ef1 ki\u1ec7n t\u1ed3n t\u1ea1i trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/span><\/strong>
\n17. N\u1ebfu doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n t\u1ed3n t\u1ea1i trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n n\u00e0y tr\u00ean c\u01a1 s\u1edf xem x\u00e9t nh\u1eefng th\u00f4ng tin m\u1edbi.<\/span>
\n18. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ph\u1ea3n \u00e1nh th\u00f4ng tin nh\u1eadn \u0111\u01b0\u1ee3c sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, ngay c\u1ea3 khi th\u00f4ng tin n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ed d\u1ee5: Sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u00f3 b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c s\u1ebd x\u1ea3y ra m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng \u0111\u00e3 t\u1ed3n t\u1ea1i trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m. <\/span>
\nC\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh<\/span><\/strong>
\n19. N\u1ebfu c\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 tr\u1ecdng y\u1ebfu, vi\u1ec7c kh\u00f4ng tr\u00ecnh b\u00e0y c\u00e1c s\u1ef1 ki\u1ec7n n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng khi d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ec v\u1eady doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ef1 ki\u1ec7n tr\u1ecdng y\u1ebfu kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u1ec1:<\/span>
\n(a) N\u1ed9i dung v\u00e0 s\u1ed1 li\u1ec7u c\u1ee7a s\u1ef1 ki\u1ec7n;<\/span>
\n(b) \u01b0\u1edbc t\u00ednh \u1ea3nh h\u01b0\u1edfng v\u1ec1 t\u00e0i ch\u00ednh, ho\u1eb7c l\u00fd do kh\u00f4ng th\u1ec3 \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c c\u00e1c \u1ea3nh h\u01b0\u1edfng n\u00e0y.<\/span>
\n20. C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u01b0:<\/span>
\n(a) Vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “H\u1ee3p nh\u1ea5t kinh doanh” ho\u1eb7c vi\u1ec7c thanh l\u00fd c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n;<\/span>
\n(b) Vi\u1ec7c c\u00f4ng b\u1ed1 k\u1ebf ho\u1ea1ch ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n ho\u1eb7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 li\u00ean quan \u0111\u1ebfn ng\u1eebng ho\u1ea1t \u0111\u1ed9ng; ho\u1eb7c vi\u1ec7c tham gia v\u00e0o m\u1ed9t h\u1ee3p \u0111\u1ed3ng r\u00e0ng bu\u1ed9c \u0111\u1ec3 b\u00e1n t\u00e0i s\u1ea3n ho\u1eb7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3;<\/span>
\n(c) Mua s\u1eafm ho\u1eb7c thanh l\u00fd t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn;<\/span>
\n(d) Nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t b\u1ecb ph\u00e1 h\u1ee7y v\u00ec h\u1ecfa ho\u1ea1n, b\u00e3o l\u1ee5t; <\/span>
\n(e) Th\u1ef1c hi\u1ec7n t\u00e1i c\u01a1 c\u1ea5u ch\u1ee7 y\u1ebfu;<\/span>
\n(f) C\u00e1c giao d\u1ecbch ch\u1ee7 y\u1ebfu v\u00e0 ti\u1ec1m n\u0103ng c\u1ee7a c\u1ed5 phi\u1ebfu th\u01b0\u1eddng;<\/span>
\n(g) Thay \u0111\u1ed5i b\u1ea5t th\u01b0\u1eddng, quan tr\u1ecdng v\u1ec1 gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n ho\u1eb7c t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span>
\n(h) Thay \u0111\u1ed5i v\u1ec1 thu\u1ebf c\u00f3 \u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 thu\u1ebf hi\u1ec7n h\u00e0nh ho\u1eb7c thu\u1ebf ho\u00e3n l\u1ea1i;<\/span>
\n(i) Tham gia nh\u1eefng cam k\u1ebft, th\u1ecfa thu\u1eadn quan tr\u1ecdng ho\u1eb7c nh\u1eefng kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng;<\/span>
\n(j) Xu\u1ea5t hi\u1ec7n nh\u1eefng v\u1ee5 ki\u1ec7n t\u1ee5ng l\u1edbn.\/.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 23 – C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o v\u00e0 Download<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1550],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12482"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12482"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12482\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12482"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}