{"id":13890,"date":"2015-09-26T07:51:09","date_gmt":"2015-09-26T07:51:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13890"},"modified":"2015-09-26T09:06:56","modified_gmt":"2015-09-26T09:06:56","slug":"cac-truong-hop-bi-nghiem-cam-trong-luat-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13890","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb nghi\u00eam c\u1ea5m trong lu\u1eadt k\u1ebf to\u00e1n"},"content":{"rendered":"

\"C\u00e1c<\/h2>\n
<\/div>\n
B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a m\u1ed7i m\u1ed9t doanh nghi\u1ec7p l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn quan trong, kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. S\u1ea3n ph\u1ea9m c\u1ee7a k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00ecnh tr\u1ea1ng s\u1ee9c kh\u1ecfe c\u1ee7a doanh nghi\u1ec7p, n\u00ean n\u00f3 c\u1ea7n ph\u1ea3i kh\u00e1ch quan v\u00e0 minh b\u1ea1ch.\u00a0<\/b>K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb nghi\u00eam c\u1ea5m trong lu\u1eadt k\u1ebf to\u00e1n\u00a0\u0111\u1ec3 c\u00e1c b\u1ea1n k\u1ebf \u00a0to\u00e1n v\u00e0 doanh nghi\u1ec7p tr\u00e1nh kh\u1ecfi vi ph\u1ea1m<\/span><\/div>\n
\n

\u0110\u1ec3\u00a0\u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n\u00a0\u0111\u01b0\u1ee3c kh\u00e1ch quan, minh b\u1ea1ch, Ph\u00e1p lu\u1eadt\u00a0\u0111\u01b0a ra nhi\u1ec1u quy\u00a0\u0111\u1ecbnh cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n. Trong\u00a0\u0111\u00f3 c\u00f3 nh\u1eefng\u00a0\u0111i\u1ec1u c\u1ea5m nh\u01b0 sau:<\/span><\/p>\n

1. C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m.<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Lu\u1eadt k\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH1<\/strong>1 t\u1ea1i \u0110i\u1ec1u 14 quy \u0111\u1ecbnh c\u00e1c h\u00e0nh v\u1ecb b\u1ecb nghi\u00eam c\u1ea5m nh\u01b0 sau:<\/span><\/p>\n

– Gi\u1ea3 m\u1ea1o, khai man, th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o, khai man, t\u1ea9y x\u00f3a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

– C\u1ed1\u00a0\u00fd, th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai s\u1ef1 th\u1eadt.<\/span><\/p>\n

– \u0110\u1ec3 ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c t\u00e0i s\u1ea3n li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

– H\u1ee7y b\u1ecf ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n l\u01b0u tr\u1eef quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

– Ban h\u00e0nh, c\u00f4ng b\u1ed1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

– L\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n \u0111e d\u1ecda, tr\u00f9 d\u1eadp ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/span><\/p>\n

– Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ki\u00eam l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u1ef9 ho\u1eb7c mua, b\u00e1n t\u00e0i s\u1ea3n, tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n, h\u1ed9 kinh doanh c\u00e1 th\u1ec3.<\/span><\/p>\n

– B\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 50 v\u00e0 \u0110i\u1ec1u 53 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

– C\u00e1c h\u00e0nh vi kh\u00e1c v\u1ec1 k\u1ebf to\u00e1n m\u00e0 ph\u00e1p lu\u1eadt nghi\u00eam c\u1ea5m.<\/span><\/p>\n

2. Nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n.<\/strong><\/span><\/h2>\n

K\u1ebf to\u00e1n l\u00e0 ng\u01b0\u1eddi ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p n\u00ean m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n.<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt k\u1ebf to\u00e1n 03\/2003\/QH11 t\u1ea1i \u0110i\u1ec1u 51 quy \u0111\u1ecbnh nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

– Ng\u01b0\u1eddi ch\u01b0a th\u00e0nhni\u00ean; ng\u01b0\u1eddi b\u1ecb h\u1ea1n ch\u1ebf ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1; ng\u01b0\u1eddi \u0111ang ph\u1ea3i \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, c\u01a1 s\u1edf ch\u1eefa b\u1ec7nh ho\u1eb7c b\u1ecb qu\u1ea3n ch\u1ebf h\u00e0nh ch\u00ednh.<\/span><\/p>\n

– Ng\u01b0\u1eddi \u0111ang b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1, c\u1ea5m l\u00e0m k\u1ebf to\u00e1n theo b\u1ea3n \u00e1n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n; ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; ng\u01b0\u1eddi \u0111ang ph\u1ea3i ch\u1ea5p h\u00e0nh h\u00ecnh ph\u1ea1t t\u00f9 ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 m\u1ed9t trong c\u00e1c t\u1ed9i v\u1ec1 kinh t\u1ebf, v\u1ec1 ch\u1ee9c v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh,k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch.<\/span><\/p>\n

– B\u1ed1, m\u1eb9, v\u1ee3, ch\u1ed3ng, con, anh, ch\u1ecb, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, k\u1ec3 c\u1ea3 k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty c\u1ed5 ph\u1ea7n, h\u1ee3p t\u00e1c x\u00e3, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00f4ng s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– Th\u1ee7 kho, th\u1ee7 qu\u1ef9, ng\u01b0\u1eddi mua, b\u00e1n t\u00e0i s\u1ea3n trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty c\u1ed5 ph\u1ea7n, h\u1ee3p t\u00e1c x\u00e3, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00f4ng s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n

Nh\u1eefng k\u1ef9 n\u0103ng c\u1ea7n c\u00f3 c\u1ee7a m\u1ed9t nh\u00e2n vi\u00ean k\u1ebf to\u00e1n<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho<\/a><\/span><\/p>\n

B\u00ed quy\u1ebft t\u00ecm vi\u1ec7c trong th\u1eddi gian ng\u1eafn<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khoa h\u1ecdc v\u00e0 h\u1ee3p l\u00fd<\/a><\/span><\/p>\n

H\u1ed3 s\u01a1 xin vi\u1ec7c bao g\u1ed3m nh\u1eefng gi\u1ea5y t\u1edd g\u00ec<\/a><\/span><\/p>\n

\u00a0<\/span><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a m\u1ed7i m\u1ed9t doanh nghi\u1ec7p l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn quan trong, kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. S\u1ea3n ph\u1ea9m c\u1ee7a k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00ecnh tr\u1ea1ng s\u1ee9c kh\u1ecfe c\u1ee7a doanh nghi\u1ec7p, n\u00ean n\u00f3 c\u1ea7n ph\u1ea3i kh\u00e1ch quan v\u00e0 minh b\u1ea1ch.\u00a0K\u1ebf to\u00e1n Centax xin chia s\u1ebb..<\/p>\n","protected":false},"author":7,"featured_media":13914,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1752],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13890"}],"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=13890"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13890\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13914"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13890"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}