{"id":13028,"date":"2015-09-10T10:23:18","date_gmt":"2015-09-10T10:23:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13028"},"modified":"2015-09-11T03:45:04","modified_gmt":"2015-09-11T03:45:04","slug":"nhung-quy-dinh-va-nguyen-tac-trong-lap-bao-cao-tai-chinh-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13028","title":{"rendered":"Nh\u1eefng quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc trong l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2015"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"  wp-image-13036 alignright\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-quy-\u0111\u1ecbnh-v\u00e0-nguy\u00ean-t\u1eafc-l\u1eadp-b\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-n\u0103m-2915-300x200.jpg\" alt=\"Nh\u1eefng quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc trong l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2015\" width=\"267\" height=\"178\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-quy-\u0111\u1ecbnh-v\u00e0-nguy\u00ean-t\u1eafc-l\u1eadp-b\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-n\u0103m-2915-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-quy-\u0111\u1ecbnh-v\u00e0-nguy\u00ean-t\u1eafc-l\u1eadp-b\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-n\u0103m-2915-1024x683.jpg 1024w\" sizes=\"(max-width: 267px) 100vw, 267px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c s\u1ed1 li\u1ec7u t\u1eeb s\u1ed5 k\u1ebf to\u00e1n theo ch\u1ec9 ti\u00eau kinh t\u1ebf t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n doanh nghi\u1ec7p, t\u00ecnh h\u00ecnh\u00a0hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh,\u00a0t\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n \u2026 c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh v\u00e0o m\u1ed9t h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh th\u1ed3ng nh\u1ea5t. V\u1eady\u00a0<strong>b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 nh\u1eefng nguy\u00ean t\u1eafc v\u00e0 y\u00eau c\u1ea7u g\u00ec?<\/strong>\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">1. C\u00e1c n\u1ed9i dung c\u1ea7n tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 5, <strong><a href=\"https:\/\/centax.dsoftware.vn\/chuan-muc-ke-toan-so-21-trinh-bay-bao-cao-tai-chinh\/\" target=\"_blank\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21<\/a><\/strong>&#8211; Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 c\u00e1c n\u1ed9i dung c\u1ea7n tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m: \u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i s\u1ea3n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh thu, thu nh\u1eadp kh\u00e1c, chi ph\u00ed kinh doanh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00e3i v\u00e0 l\u1ed7<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c lu\u1ed3ng ti\u00ean<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c doanh nghi\u1ec7p c\u00f2n ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ec9 c\u00e1c th\u00f4ng tin kh\u00e1c trong \u201cB\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d nh\u1eb1m gi\u1ea3i tr\u00ecnh th\u00eam v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 ph\u1ea3n \u1ea3nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">2. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-13032\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-quy-\u0111\u1ecbnh-v\u00e0-nguy\u00ean-t\u1eafc-trong-l\u1eadp-b\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-2015.jpg\" alt=\"Nh\u1eefng quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc trong l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2015 - \u1ea3nh 1\" width=\"603\" height=\"127\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-quy-\u0111\u1ecbnh-v\u00e0-nguy\u00ean-t\u1eafc-trong-l\u1eadp-b\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-2015.jpg 603w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-quy-\u0111\u1ecbnh-v\u00e0-nguy\u00ean-t\u1eafc-trong-l\u1eadp-b\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-2015-300x63.jpg 300w\" sizes=\"(max-width: 603px) 100vw, 603px\" \/><\/span><\/p>\n<pre><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>L\u01b0u\u00a0\u00fd<\/strong> : T\u1eeb n\u0103m 2013, c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c m\u1eabu tr\u00ean, k\u00e8m c\u1ea3 B\u1ea3ng c\u00e2n\u00a0\u0111\u1ed1i t\u00e0i kho\u1ea3n\r\nM\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft: \r\n<a href=\"https:\/\/centax.dsoftware.vn\/mau-bao-cao-tai-chinh-theo-thong-tu-2002014tt-btc\/\">M\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>\r\n<\/span><\/pre>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">3. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 theo c\u00e1c y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <strong>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21<\/strong> \u2013 Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c nh\u1eefng y\u00eau c\u1ea7u v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vi\u1ec7c l\u1eadp h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n tu\u00e2n th\u1ee7 nh\u1eefng nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Kinh doanh li\u00ean t\u1ee5c:<\/em><\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean gi\u1ea3 \u0111\u1ecbnh doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng \u1edf t\u01b0\u01a1ng lai g\u1ea7n, tr\u1eeb khi doanh nghi\u1ec7p c\u00f3 \u00fd \u0111\u1ecbnh hay bu\u1ed9c ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, hay ph\u1ea3i thu h\u1eb9p \u0111\u00e1ng k\u1ec3 quy m\u00f4 c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Nguy\u00ean t\u1eafc c\u01a1 s\u1edf d\u1ed3n t\u00edch:<\/em><\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, kh\u00f4ng c\u0103n c\u1ee9 th\u1eddi \u0111i\u1ec3m th\u1ef1c thu, th\u1ef1c chi, \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan.<\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n:<\/em><\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c tr\u00ecnh b\u00e0y, ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i nh\u1ea5t qu\u00e1n t\u1eeb ni\u00ean \u0111\u1ed9 n\u00e0y sang ni\u00ean \u0111\u1ed9 kh\u00e1c<\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; <em>T\u00ednh tr\u1ecdng y\u1ebfu v\u00e0 t\u1eadp h\u1ee3p:<\/em><\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eebng kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Nh\u1eefng kho\u1ea3n m\u1ee5c kh\u00f4ng tr\u1ecdng y\u1ebfu th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng tin tr\u1ecdng y\u1ebfu l\u00e0 th\u00f4ng tin n\u1ebfu nh\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00ec c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng t\u1edbi vi\u1ec7c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng th\u00f4ng tin d\u1ef1a tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; <em>Nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb:<\/em><\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, ph\u1ea3i ghi ri\u00eang bi\u1ec7t c\u00e1c kho\u1ea3n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01b0\u1ee3c b\u00f9 tr\u1eeb doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed theo quy \u0111\u1ecbnh chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; <em>Nguy\u00ean t\u1eafc c\u00f3 th\u1ec3 so s\u00e1nh<\/em><\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c th\u00f4ng tin b\u1eb1ng s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eb1m \u0111\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c th\u00f4ng tin b\u1eb1ng s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0nh\u1eb1m \u0111\u1ea3m b\u1ea3o cung c\u1ea5p th\u00f4ng tin th\u00edch h\u1ee3p v\u1edbi nhu c\u1ea7u c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf ng\u01b0\u1eddi s\u1eed d\u1ee5ng v\u00e0 cung c\u1ea5p c\u00e1c th\u00f4ng tin \u0111\u00e1ng tin c\u1eady khi:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ecnh b\u00e0y trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. T\u00ecnh h\u00ecnh, k\u1ebft qu\u1ea3 kinh doanh c\u1ea3 doanh nghi\u1ec7p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n ph\u1ea3n \u00e1nh h\u00ecnh th\u1ee9c h\u1ee3p ph\u00e1p c\u1ee7a ch\u00fang.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ecnh b\u1ea7y kh\u00e1ch quan v\u00e0 kh\u00f4ng thi\u00ean v\u1ecb.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tu\u00e2n th\u1ee7 theo nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-nguyen-tac-ke-toan-co-ban-theo-chuan-muc-ke-toan\/\">C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/ky-nang-kiem-tra-nhanh-bao-cao-tai-chinh-cuoi-nam\/\">K\u1ef9 n\u0103ng ki\u1ec3m tra nhanh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mo-ta-cong-viec-cua-ke-toan-tong-hop\/\">M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/kinh-nghiem-sap-xep-ho-so-chung-tu-ke-toan-khoa-hoc-va-hop-ly\/\">Kinh nghi\u1ec7m s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f3a h\u1ecdc v\u00e0 h\u1ee3p l\u00fd<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/chuyen-doi-so-du-tren-so-ke-toan-khi-thuc-hien-he-thong-tai-khoan-theo-thong-tu-2002014tt-btc\/\">Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Nh\u1eefng quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc trong l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2015 c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":13091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1625],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13028"}],"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=13028"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13028\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13091"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13028"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}