{"id":15688,"date":"2015-10-13T09:17:08","date_gmt":"2015-10-13T09:17:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15688"},"modified":"2015-10-13T09:17:08","modified_gmt":"2015-10-13T09:17:08","slug":"nhung-noi-dung-co-ban-khi-doc-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15688","title":{"rendered":"Nh\u1eefng n\u1ed9i dung c\u01a1 b\u1ea3n khi \u0111\u1ecdc B\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-15414\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nh\u1eefng-n\u1ed9i-dung-c\u01a1-b\u1ea3n-khi-\u0111\u1ecdc-B\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-\u1ea3nh-ch\u00ednh-300x200.jpg\" alt=\"Nh\u1eefng n\u1ed9i dung c\u01a1 b\u1ea3n khi \u0111\u1ecdc B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"179\" height=\"119\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nh\u1eefng-n\u1ed9i-dung-c\u01a1-b\u1ea3n-khi-\u0111\u1ecdc-B\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-\u1ea3nh-ch\u00ednh-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nh\u1eefng-n\u1ed9i-dung-c\u01a1-b\u1ea3n-khi-\u0111\u1ecdc-B\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-\u1ea3nh-ch\u00ednh-1024x683.jpg 1024w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nh\u1eefng-n\u1ed9i-dung-c\u01a1-b\u1ea3n-khi-\u0111\u1ecdc-B\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-\u1ea3nh-ch\u00ednh.jpg 1600w\" sizes=\"(max-width: 179px) 100vw, 179px\" \/><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 c\u00f3 c\u00f9ng quan\u00a0\u0111i\u1ec3m, <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin m\u1eddi c\u00e1c b\u1ea1n chia s\u1ebb v\u00e0 b\u00ecnh lu\u1eadn b\u00e0i vi\u1ebft n\u00e0y tr\u00ean c\u01a1 s\u1edf B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0\u0111\u01b0\u1ee3c l\u00e0m trung th\u1ef1c, minh b\u1ea1ch v\u00e0 theo\u00a0\u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n. Lo\u1ea1i tr\u1eeb nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng trung th\u1ef1c, ph\u1ea3n\u00a0\u1ea3nh kh\u00f4ng\u00a0\u0111\u00fang n\u1ed9i dung kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y c\u0169ng kh\u00f4ng\u00a0\u0111\u1ec1 c\u1eadp t\u1edbi ph\u00e2n t\u00edch, ch\u1ec9\u00a0\u0111i v\u00e0o vi\u1ec7c\u00a0\u0111\u1ecdc v\u00e0 hi\u1ec3u v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t vi\u1ec7c c\u1ea7n thi\u1ebft c\u1ee7a k\u1ebf to\u00e1n v\u00e0 l\u00e3nh\u00a0\u0111\u1ea1o doanh nghi\u1ec7p. Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n,\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 4 m\u1eabu bi\u1ec3u :<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u1ea3ng c\u00e2n\u00a0\u0111\u1ed1i t\u00e0i kho\u1ea3n<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">G\u1ea7n \u00a0\u0111\u00e2y, c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p n\u1ed9p th\u00eam m\u1ed9t m\u1eabu bi\u1ec3u,\u00a0\u0111\u00f3 l\u00e0 : <strong>B\u1ea3ng c\u00e2n\u00a0\u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong>. Tuy nhi\u00ean, k\u1ebf to\u00e1n c\u0169ng r\u1ea5t coi tr\u1ecdng m\u1eabu bi\u1ec3u n\u00e0y, n\u00ean n\u00f3\u00a0l\u00e0 m\u1eabu bi\u1ec3u kh\u00f4ng th\u1ec3 thi\u1ebfu trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh,\u00a0\u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Nh\u1eefng ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n ho\u00e1, theo nh\u1eefng chu\u1ea9n m\u1ef1c chung, quy \u0111\u1ecbnh chung, \u0111\u1ec3 ch\u00fang ta c\u00f3 th\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ecdi c\u00f4ng ty, v\u00e0 c\u00f3 th\u1ec3 t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng c\u00f4ng ty, t\u1ed5ng h\u1ee3p l\u00ean b\u00e1o c\u00e1o ng\u00e0nh, ho\u1eb7c b\u00e1o c\u00e1o trong l\u0129nh v\u1ef1c kinh t\u1ebf, x\u00e3 h\u1ed9i&#8230;Tuy nhi\u00ean, \u0111\u1ec3\u00a0\u0111\u1ecdc\u00a0\u0111\u01b0\u1ee3c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh,\u00a0ng\u01b0\u1eddi\u00a0\u0111\u1ecdc ph\u1ea3i c\u00f3 m\u1ed9t ki\u1ebfn th\u1ee9c th\u00f4ng th\u01b0\u1eddng\u00a0v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Tu\u1ef3 theo ki\u1ebfn th\u1ee9c v\u1ec1 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi\u00a0\u0111\u1ecdc, c\u0169ng tu\u1ef3 theo m\u1ee5c\u00a0\u0111\u00edch, y\u00eau c\u1ea7u, quan t\u00e2m c\u1ee7a ng\u01b0\u1eddi\u00a0\u0111\u1ecdc, tu\u1ef3 theo s\u1ef1 hi\u1ec3u bi\u1ebft v\u1ec1 c\u00f4ng ty\u00a0\u0111\u00f3,\u00a0\u0111\u1ec3 ng\u01b0\u1eddi\u00a0\u0111\u1ecdc quan t\u00e2m t\u1edbi m\u1eabu bi\u1ec3u n\u00e0o tr\u01b0\u1edbc c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Nh\u1eefng m\u1eabu bi\u1ec3u c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0 nh\u1eefng b\u00e1o c\u00e1o chi ti\u1ebft,\u00a0nhi\u1ec1u ch\u1ec9 ti\u00eau v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p ( N\u1ebfu ch\u1ec9 v\u1ec1 1 chi ti\u00eau, th\u00ec kh\u00f4ng c\u1ea7n nhi\u1ec1u \u00a0b\u00e1o c\u00e1o tr\u00f9ng l\u1eb7p).\u00a0\u0110\u00fang \u00a0nh\u01b0 c\u00f3 ng\u01b0\u1eddi\u00a0\u0111\u00e3 t\u1eebng n\u00f3i: &#8221; B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00e1i nh\u00ecn\u00a0nhi\u1ec1u chi\u1ec1u v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n trong doanh nghi\u1ec7p&#8221;. V\u00ec v\u1eady, m\u1eabu bi\u1ec3u n\u00e0o c\u0169ng mang quan tr\u1ecdng v\u00e0 mang l\u1ea1i th\u00f4ng tin v\u1ec1 t\u00e0i ch\u00ednh kh\u00e1c nhau, nh\u1eb1m gi\u00fap cho ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n.\u00a0\u0110\u1ec3 xem c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n,\u00a0nhi\u1ec1u chi\u1ec1u nh\u01b0 th\u1ebf n\u00e0o,<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\"> K\u1ebf to\u00e1n Centax<\/a> xin\u00a0\u0111\u01b0a ra nh\u1eefng n\u1ed9i dung,\u00a0\u00a0ch\u1ec9 ti\u00eau ch\u1ee7 y\u1ebfu c\u1ee7a t\u1eebng m\u1eabu bi\u1ec3u\u00a0\u0111\u1ec3 c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o:<\/span><\/p>\n<h2><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>1. B\u1ea3ng c\u00e2n\u00a0\u0111\u1ed1i k\u1ebf to\u00e1n ( BC\u0110KT)<\/strong><\/span><\/h2>\n<h4><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>1.1 B\u1ea3ng c\u00e2n\u00a0\u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec ?<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">BC\u0110KT l\u00e0 m\u1ed9t B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) ch\u1ee7 y\u1ebfu ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n c\u1ee7a DN theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh (cu\u1ed1i qu\u00fd, cu\u1ed1i n\u0103m). Ng\u01b0\u1eddi ta n\u00f3i: BC\u0110KT l\u00e0 b\u1ee9c\u00a0\u1ea3nh ch\u1ee5p nhanh, ph\u1ea3i\u00a0\u1ea3nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi\u00a0\u0111i\u1ec3m.<\/span><\/p>\n<h4><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>1.2 N\u1ed9i dung k\u1ebft c\u1ea5u c\u1ee7a BC\u0110KT<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">BC\u0110KT th\u1ec3 hi\u1ec7n qua h\u1ec7 th\u1ed1ng c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, s\u1eafp x\u1ebfp th\u00e0nh t\u1eebng lo\u1ea1i, m\u1ee5c v\u00e0 t\u1eebng ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ,\u00a0\u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo s\u1ed1 \u0111\u1ea7u n\u0103m, s\u1ed1 cu\u1ed1i k\u1ef3.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BC\u0110KT.png\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-14924\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BC\u0110KT.png\" alt=\"BC\u0110KT\" width=\"798\" height=\"602\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BC\u0110KT.png 798w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BC\u0110KT-300x226.png 300w\" sizes=\"(max-width: 798px) 100vw, 798px\" \/><\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">BC\u0110KT \u0111\u01b0\u1ee3c k\u1ebft c\u1ea5u d\u01b0\u1edbi d\u1ea1ng b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp tr\u1eadt t\u1ef1 c\u00e1c ch\u1ec9 ti\u00eau theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd. BC\u0110KT \u0111\u01b0\u1ee3c chia l\u00e0m 2 ph\u1ea7n (c\u00f3 th\u1ec3 k\u1ebft c\u1ea5u theo ki\u1ec3u hai b\u00ean ho\u1eb7c m\u1ed9t b\u00ean) l\u00e0 ph\u1ea7n \u201cT\u00e0i s\u1ea3n\u201d v\u00e0 ph\u1ea7n \u201cNgu\u1ed3n v\u1ed1n\u201d.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>1.2.1. Ph\u1ea7n \u201cT\u00e0i s\u1ea3n\u201d<\/strong> ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a DN \u0111\u1ebfn cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n \u0111ang t\u1ed3n t\u1ea1i d\u01b0\u1edbi d\u1ea1ng c\u00e1c h\u00ecnh th\u00e1i, trong c\u00e1c giai \u0111o\u1ea1n, c\u00e1c kh\u00e2u c\u1ee7a qu\u00e1 tr\u00ecnh kinh doanh. C\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh trong ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo n\u1ed9i dung kinh t\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a DN trong qu\u00e1 tr\u00ecnh t\u00e1i s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>V\u1ec1\u00a0kinh t\u1ebf:<\/strong>\u00a0S\u1ed1 li\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh b\u00ean \u201cT\u00e0i s\u1ea3n\u201d th\u1ec3 hi\u1ec7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo k\u1ebft c\u1ea5u hi\u1ec7n c\u00f3 t\u1ea1i DN \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o. Nh\u01b0 TSC\u0110, v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, ti\u1ec1n t\u1ec7, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ho\u1eb7c d\u01b0\u1edbi h\u00ecnh th\u1ee9c n\u1ee3 ph\u1ea3i thu, thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, d\u1ef1 ph\u00f2ng, kh\u1ea5u hao&#8230; C\u0103n c\u1ee9 v\u00e0o ngu\u1ed3n s\u1ed1 li\u1ec7u n\u00e0y, tr\u00ean c\u01a1 s\u1edf t\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n v\u00e0 k\u1ebft c\u1ea5u t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 th\u1ec3\u00a0\u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch t\u1ed5ng qu\u00e1t quy m\u00f4 t\u00e0i s\u1ea3n, n\u0103ng l\u1ef1c v\u00e0 tr\u00ecnh \u0111\u1ed9 s\u1eed d\u1ee5ng v\u1ed1n c\u1ee7a DN.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>V\u1ec1 ph\u00e1p l\u00fd<\/strong>: S\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau b\u00ean \u201cT\u00e0i s\u1ea3n\u201d ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 \u0111ang thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd, quy\u1ec1n s\u1eed d\u1ee5ng c\u1ee7a DN.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>1.2.2. Ph\u1ea7n \u201cNgu\u1ed3n v\u1ed1n\u201d<\/strong> ph\u1ea3n \u00e1nh ngu\u1ed3n h\u00ecnh th\u00e0nh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a DN \u0111\u1ebfn cu\u1ed1i k\u1ef3 h\u1ea1ch to\u00e1n. C\u00e1c ch\u1ec9 ti\u00eau \u1edf ph\u1ea7n ngu\u1ed3n v\u1ed1n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u1eebng ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0 : v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ngu\u1ed3n v\u1ed1n \u0111i vay, ngu\u1ed3n v\u1ed1n chi\u1ebfm d\u1ee5ng&#8230; T\u1ef7 l\u1ec7 v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a t\u1eebng ngu\u1ed3n v\u1ed1n tr\u00ean BC\u0110KT\u00a0ph\u1ea3n \u00e1nh t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a DN, c\u0169ng nh\u01b0 t\u00ednh t\u1ef1 ch\u1ee7 trong t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>V\u1ec1 kinh t\u1ebf:<\/strong> S\u1ed1 li\u1ec7u ph\u1ea7n \u201cNgu\u1ed3n v\u1ed1n\u201d c\u1ee7a BC\u0110KT th\u1ec3 hi\u1ec7n quy m\u00f4 t\u00e0i ch\u00ednh, n\u1ed9i dung t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a DN.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>V\u1ec1 ph\u00e1p l\u00fd<\/strong>: S\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a DN v\u1ec1 s\u1ed1 t\u00e0i s\u1ea3n \u0111ang qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, v\u1edbi c\u1ed5 \u0111\u00f4ng, v\u1ed1n li\u00ean doanh, v\u1edbi ng\u00e2n h\u00e0ng, v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, v\u1edbi kh\u00e1ch h\u00e0ng, v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kinh t\u1ebf kh\u00e1c, v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>2. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh\u00a0<\/strong><\/span><\/h2>\n<h4><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>2.1 Kh\u00e1i ni\u1ec7m\u00a0<\/strong><strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ( BCKQKD)<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><b>BCKQKD<\/b><span data-mce-mark=\"1\">\u00a0l\u00e0 b\u00e1o c\u00e1o t\u00e0i\u00a0ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh trong m\u1ed9t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 chi ti\u1ebft cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh. N\u00f3i c\u00e1ch kh\u00e1c b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n tr\u00ecnh b\u00e0y kh\u1ea3 n\u0103ng sinh l\u1eddi v\u00e0 th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><span data-mce-mark=\"1\"><strong>BCKQKD<\/strong>\u00a0\u0111\u01b0\u1ee3c l\u1eadp\u00a0<\/span><span data-mce-mark=\"1\">d\u1ef1a tr\u00ean t\u00ednh c\u00e2n \u0111\u1ed1i gi\u1eefa doanh thu, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 kinh doanh. BCKQKD l\u00e0 b\u1ee9c\u00a0\u1ea3nh ch\u1ee5p ch\u1eadm, v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau mang t\u00ednh th\u1eddi gian, c\u1ee7a th\u1eddi k\u1ef3 t\u00e0i ch\u00ednh.<\/span><\/span><\/p>\n<h4><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>2.2 N\u1ed9i dung, k\u1ebft c\u1ea5u c\u1ee7a BCKQKD<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>BCKQKD<\/strong> th\u1ec3 hi\u1ec7n qua h\u1ec7 th\u1ed1ng c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn v\u00e0\u00a0ngh\u0129a v\u1ee5 thu\u1ebf TNDN c\u1ee7a\u00a0doanh nghi\u1ec7p.\u00a0C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, s\u1eafp x\u1ebfp th\u00e0nh t\u1eebng\u00a0ph\u1ea7n\u00a0c\u1ee5 th\u1ec3. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu,\u00a0\u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo &#8220;S\u1ed1 n\u0103m tr\u01b0\u1edbc&#8221; , &#8220;S\u1ed1 n\u0103m nay&#8221;<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>BCKQKD<\/strong> \u0111\u01b0\u1ee3c k\u1ebft c\u1ea5u d\u01b0\u1edbi d\u1ea1ng t\u1ed5ng h\u1ee3p s\u1ed1 ph\u00e1t sinh tr\u00ean\u00a0c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp tr\u1eadt t\u1ef1 c\u00e1c ch\u1ec9 ti\u00eau theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd. <strong>BCKQKD<\/strong>\u00a0\u0111\u01b0\u1ee3c chia l\u00e0m 3 ph\u1ea7n, bao g\u1ed3m :<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">&#8211; Doanh thu, chi ph\u00ed ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh trong k\u1ef3:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Doanh thu bao\u00a0g\u1ed3m:\u00a0Doanh thu b\u00e1n h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5, doanh thu t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu trong k\u1ef3<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Chi ph\u00ed bao g\u1ed3m: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed b\u00e1n h\u00e0ng trong k\u1ef3<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">&#8211; Thu \u00a0nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a nh\u1eefng ho\u1ea1t\u00a0\u0111\u1ed9ng kh\u00e1c: bao g\u1ed3m nh\u1eefng kho\u1ea3n thu v\u00e0 chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh trong k\u1ef3<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">&#8211; L\u1ee3i nhu\u1eadn v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf TNDN:\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">L\u1ee3i nhu\u1eadn bao g\u1ed3m : L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh, l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t\u00a0\u0111\u1ed9ng kh\u00e1c, l\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 l\u00e3i c\u1ed5 t\u1ee9c (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ngh\u0129a v\u1ee5 thu\u1ebf TNDN \u00a0bao g\u1ed3m : Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong k\u1ef3 v\u00e0 thu\u1ebf TNDN ch\u01b0a ph\u1ea3i n\u1ed9p trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/baocaoKQSXKD.png\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-14923\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/baocaoKQSXKD.png\" alt=\"baocaoKQSXKD\" width=\"801\" height=\"600\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/baocaoKQSXKD.png 801w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/baocaoKQSXKD-300x225.png 300w\" sizes=\"(max-width: 801px) 100vw, 801px\" \/><\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Nh\u00ecn v\u00e0o BCKQKD ng\u01b0\u1eddi\u00a0\u0111\u1ecdc c\u00f3 th\u1ec3 th\u1ea5y\u00a0\u0111\u01b0\u1ee3c b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 l\u00e3i l\u1ed7 trong doanh nghi\u1ec7p, v\u1edbi t\u1ed1c\u00a0\u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng c\u1ee7a doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn so v\u1edbi k\u1ef3 tr\u01b0\u1edbc. T\u1ef7 l\u1ec7 c\u1ee7a\u00a0c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn c\u1ea5u th\u00e0nh l\u00ean k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>3. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/span><\/h2>\n<h4><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">3.1 Kh\u00e1i ni\u1ec7m\u00a0B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ( BCLCTT)<\/span><\/strong><\/span><\/h4>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">BCLCTT\u00a0l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, cung c\u1ea5p th\u00f4ng tin v\u1ec1 nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh h\u00ecnh ti\u1ec1n t\u1ec7 c\u1ee7a Doanh nghi\u1ec7p. BCLCTT \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf c\u00e2n \u0111\u1ed1i thu chi ti\u1ec1n m\u1eb7t, ph\u1ea3n \u00e1nh vi\u1ec7c h\u00ecnh th\u00e0nh v\u00e0 s\u1eed d\u1ee5ng l\u01b0\u1ee3ng ti\u1ec1n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a Doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">BCLCTT c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c cung c\u1ea5p nh\u1eefng th\u00f4ng tin, \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng kinh doanh t\u1ea1o ra ti\u1ec1n c\u1ee7a DN, ch\u1ec9 ra \u0111\u01b0\u1ee3c m\u1ed1i li\u00ean quan gi\u1eefa l\u1ee3i nhu\u1eadn r\u00f2ng v\u00e0 d\u00f2ng ti\u1ec1n r\u00f2ng, ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a DN v\u00e0 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c k\u1ebf ho\u1ea1ch thu chi ti\u1ec1n cho k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BCLCTT.png\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-14925\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BCLCTT.png\" alt=\"BCLCTT\" width=\"726\" height=\"603\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BCLCTT.png 726w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BCLCTT-300x249.png 300w\" sizes=\"(max-width: 726px) 100vw, 726px\" \/><\/a><\/span><\/p>\n<h4><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.2 N\u1ed9i dung, k\u1ebft c\u1ea5u c\u1ee7a\u00a0BCLCTT<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">BCLCTT\u00a0\u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf c\u00e2n\u00a0\u0111\u1ed1i gi\u1eefa l\u01b0\u1ee3ng ti\u1ec1n trong k\u1ef3 theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><b>Ti\u1ec1n t\u1ed3n \u0111\u1ea7u k\u00ec + Ti\u1ec1n thu trong k\u1ef3\u00a0 = Ti\u1ec1n chi trong k\u00ec + Ti\u1ec1n t\u1ed3n cu\u1ed1i k\u1ef3.<\/b><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>BCLCTT<\/strong> c\u00f3 ba ph\u1ea7n ri\u00eang bi\u1ec7t, m\u1ed7i ph\u1ea7n l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 . \u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, s\u1ebd d\u1ec5 d\u00e0ng \u0111\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c\u00a0d\u00f2ng ti\u1ec1n t\u1eeb nh\u1eefng ho\u1ea1t\u00a0\u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p,\u00a0\u0111\u1ec3 d\u1ef1 t\u00ednh\u00a0\u0111\u01b0\u1ee3c l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t, c\u0169ng nh\u01b0 k\u1ef3 v\u1ecdng v\u00e0o s\u1ef1\u00a0\u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ty<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0<strong>kinh doanh<\/strong>: \u0110\u00e2y l\u00e0 ngu\u1ed3n c\u1ed1t y\u1ebfu sinh ra ti\u1ec1n m\u1eb7t cho c\u00f4ng ty v\u00e0 c\u0169ng l\u00e0 l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t m\u00e0 b\u1ea3n th\u00e2n c\u00f4ng ty ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh. L\u01b0\u1ee3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 r\u1ea5t quan tr\u1ecdng v\u1edbi t\u00ednh thanh kho\u1ea3n, kh\u1ea3 n\u0103ng ho\u00e0n tr\u1ea3 v\u1ed1n vay v\u00e0 kh\u1ea3 n\u0103ng \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh g\u1ed3m: l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng , l\u01b0u chuy\u1ec3n d\u00f2ng ti\u1ec1n thanh to\u00e1n cho nh\u00e2n vi\u00ean ho\u1eb7c nh\u00e0 cung c\u1ea5p, thanh to\u00e1n ho\u1eb7c ho\u00e0n thu\u1ebf thu nh\u1eadp..<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong>:\u00a0\u0110\u00e2y\u00a0l\u00e0 d\u00f2ng ti\u1ec1n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua ho\u1eb7c b\u00e1n l\u1ea1i t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c (kh\u00f4ng li\u00ean quan t\u1edbi vi\u1ec7c t\u1ed5 ch\u1ee9c kinh doanh).<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 g\u1ed3m: Ti\u1ec1n mua s\u1eafm t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; ti\u1ec1n thu t\u1eeb vi\u1ec7c nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00ed t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb; ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n c\u1ed5 ph\u1ea7n c\u1ee7a m\u1ed9t c\u00f4ng ty kh\u00e1c (kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i).<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ph\u1ea7n l\u1edbn c\u00e1c giao d\u1ecbch \u0111\u1ea7u t\u01b0 \u0111\u1ec1u t\u1ea1o ra d\u00f2ng ti\u1ec1n \u00e2m (d\u00f2ng ti\u1ec1n \u0111i ra), ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed v\u1ed1n cho t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, mua l\u1ea1i doanh nghi\u1ec7p v\u00e0 mua ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0. \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, m\u1ee5c quan tr\u1ecdng nh\u1ea5t trong ph\u1ea7n n\u00e0y l\u00e0 chi ph\u00ed v\u1ed1n \u0111\u01b0\u1ee3c\u00a0gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng chi ph\u00ed n\u00e0y l\u00e0 m\u1ed9t \u0111i\u1ec1u c\u1ea7n thi\u1ebft c\u01a1 b\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 duy tr\u00ec v\u00e0 b\u1ed5 sung cho t\u00e0i s\u1ea3n v\u1eadt ch\u1ea5t c\u1ee7a c\u00f4ng ty nh\u1eb1m h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7u qu\u1ea3 v\u00e0 t\u0103ng kh\u1ea3 n\u0103ng c\u1ea1nh tranh .<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong>: \u0110\u00e2y l\u00e0 d\u00f2ng ti\u1ec1n li\u00ean quan\u00a0\u0111\u1ebfn n\u1ee3 v\u00e0 c\u00e1c giao d\u1ecbch v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n d\u00f2ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c thay \u0111\u1ed5i v\u1ec1 quy m\u00f4, k\u1ebft c\u1ea5u cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng ho\u00e0n tr\u1ea3 ti\u1ec1n m\u1eb7t cao (cho d\u00f9 l\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng ho\u1eb7c l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh)<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh g\u1ed3m: Chi tr\u1ea3 cho c\u00e1c kho\u1ea3n n\u1ee3, Ti\u1ec1n chi tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu ti\u1ec1n chi tr\u1ea3 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, tr\u1ea3 c\u1ed5 t\u1ee9c&#8230; ho\u1eb7c : thu t\u1eeb g\u00f3p v\u1ed1n, c\u00e1c kho\u1ea3n vay&#8230;<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u1ede \u0111\u00e2y, m\u1ed9t l\u1ea7n n\u1eefa, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00ec m\u1ee5c \u0111\u00edch thu nh\u1eadp th\u00ec th\u1ee9 quan trong nh\u1ea5t v\u1edbi h\u1ecd l\u00e0 c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t .\u00a0V\u00e0 c\u00e1c c\u00f4ng ty th\u01b0\u1eddng ph\u1ea3i cho c\u1ed5 \u0111\u00f4ng c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u1ee3i nhu\u1eadn<\/span><\/p>\n<h2><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #000000;\">4. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span>\u00a0<\/strong><\/span><\/h2>\n<h4><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">4.1 Kh\u00e1i ni\u1ec7m v\u1ec1 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ( TMBCTC)<\/span><\/strong><\/span><\/h4>\n<div align=\"justify\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thuy\u1ebft minh BCTC \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 gi\u1ea3i th\u00edch v\u00e0 b\u1ed5 sung th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t &#8211; kinh doanh, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o m\u00e0 c\u00e1c b\u1ea3ng b\u00e1o c\u00e1o kh\u00e1c kh\u00f4ng th\u1ec3 tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft. Thuy\u1ebft minh BCTC c\u0169ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh nh\u1eefng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n d\u00f9ng trong k\u1ef3 b\u00e1o c\u00e1o, nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u1eb7c bi\u1ec7t trong k\u1ef3 k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 nh\u1eefng s\u1ef1 ki\u1ec7n sau khi \u0111\u00e3 kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n.\u00a0Qua \u0111\u00f3, nh\u00e0 \u0111\u1ea7u t\u01b0 hi\u1ec3u r\u00f5 v\u00e0 ch\u00ednh x\u00e1c h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/div>\n<div align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><\/div>\n<div align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/tmbctc.png\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-14926\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/tmbctc.png\" alt=\"tmbctc\" width=\"789\" height=\"553\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/tmbctc.png 789w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/tmbctc-300x210.png 300w\" sizes=\"(max-width: 789px) 100vw, 789px\" \/><\/a><\/span><\/div>\n<h4 align=\"justify\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>4.2 N\u1ed9i dung, k\u1ebft c\u1ea5u c\u1ee7a\u00a0TM BCTC\u00a0<\/strong><\/span><\/h4>\n<div align=\"justify\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">TMBCTC c\u00f3 nh\u1eefng n\u1ed9i dung c\u01a1 b\u1ea3n sau:<\/span><\/div>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">K\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m TCS\u0110<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m v\u1ed1n<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ng\u00e2n s\u00e1ch<\/span>\n<div align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><\/div>\n<\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3 c\u1ee7a ng\u00e2n h\u00e0ng theo th\u1eddi gian \u0111\u00e1o h\u1ea1n<\/span><\/li>\n<li>\n<div align=\"justify\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Th\u00f4ng tin b\u1ed5 sung cho kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00e1c s\u1ef1 ki\u1ec7n x\u1ea9y ra sau khi kho\u00e1 s\u1ed5<\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00dd ki\u1ebfn c\u1ee7a doanh nghi\u1ec7p<\/span><\/div>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1eb7c d\u00f9 <strong>TM BCTC\u00a0<\/strong> l\u00e0 ph\u1ea7n b\u1eaft bu\u1ed9c c\u1ee7a b\u1ea5t c\u1ee9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u01b0ng kh\u00f4ng c\u00f3 ti\u00eau chu\u1ea9n chung n\u00e0o quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 r\u00f5 r\u00e0ng. C\u00f4ng ty s\u1ebd c\u00f4ng b\u1ed1 th\u00f4ng tin \u00edt nh\u1ea5t b\u1eb1ng y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u c\u1ee7a lu\u1eadt ph\u00e1p tr\u00ean <strong>TM BCTC<\/strong>\u00a0. Nh\u01b0ng s\u1ef1 t\u1ed1i thi\u1ec3u n\u00e0y l\u00e0 th\u1ebf n\u00e0o\u00a0l\u1ea1i tu\u1ef3 thu\u1ed9c v\u00e0o suy ngh\u0129\u00a0ch\u1ee7 quan c\u1ee7a \u0111\u1ed9i ng\u0169 qu\u1ea3n l\u00ed. Theo y\u00eau c\u1ea7u, <strong>TM BCTC<\/strong>\u00a0c\u00e0ng minh b\u1ea1ch c\u00e0ng t\u1ed1t nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c b\u00ed m\u1eadt th\u01b0\u01a1ng m\u1ea1i v\u00e0 b\u00ed quy\u1ebft duy tr\u00ec kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Nhi\u1ec1u\u00a0c\u00f4ng ty c\u1ed1 t\u00ecnh g\u00e2y kh\u00f3 cho nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng c\u00e1ch thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh. H\u00e3y th\u1eadn tr\u1ecdng n\u1ebfu <strong>TM BCTC\u00a0<\/strong> s\u1eed d\u1ee5ng t\u1eeb kh\u00f3 hi\u1ec3u ngh\u0129a. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 hi\u1ec3u r\u1eb1ng c\u00f4ng ty \u0111ang c\u1ed1 g\u1eafng che \u0111\u1eady \u0111i\u1ec1u g\u00ec \u0111\u00f3.\u00a0<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Nh\u1eefng nh\u00e0 \u0111\u1ea7u t\u01b0 hi\u1ec3u bi\u1ebft s\u1ebd theo d\u00f5i c\u1ea3 nh\u1eefng th\u00f4ng tin m\u00e0 ng\u01b0\u1eddi kh\u00e1c th\u01b0\u1eddng kh\u00f4ng \u0111\u1ec3 \u00fd ho\u1eb7c b\u1ecf qua. V\u1edbi t\u1ea7m quan tr\u1ecdng c\u1ee7a <strong>TM BCTC\u00a0<\/strong>, nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd c\u00f3 l\u00fac c\u1ea3m th\u1ea5y nh\u1eefng th\u00f4ng tin kh\u00f4 khan ch\u1ea3 m\u1ea5y ai quan t\u00e2m l\u1ea1i c\u00f3\u00a0khi l\u1ea1i r\u1ea5t gi\u00e1 tr\u1ecb<\/span><\/p>\n<h2><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>5. B\u1ea3ng c\u00e2n\u00a0\u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong><\/span><\/h2>\n<h4><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>5.1 Kh\u00e1i ni\u1ec7m\u00a0B\u1ea3ng c\u00e2n\u00a0\u0111\u1ed1i s\u1ed1 ph\u00e1t sinh ( BC\u0110PS)<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>BC\u0110PS <\/strong>l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 c\u1ee7a 1 k\u1ef3 k\u1ebf to\u00e1n bao g\u1ed3m\u00a0c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n: t\u00e0i s\u1ea3n g\u1ed3m t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, ngu\u1ed3n v\u1ed1n g\u1ed3m n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. <strong>BC\u0110PS<\/strong><strong>\u00a0<\/strong>\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 s\u1ef1 ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c \u0111\u1ecbnh kho\u1ea3n, ghi ch\u00e9p s\u1ed1 li\u1ec7u, v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n.<\/span><\/p>\n<div><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">BC\u0110PS th\u01b0\u1eddng d\u00f9ng cho k\u1ebf to\u00e1n.<strong>\u00a0<\/strong>Cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u \u0111\u00e3 ghi ch\u00e9p, t\u00ednh to\u00e1n trong k\u1ef3 nh\u1eb1m b\u1ea3o \u0111\u1ea3m s\u1ef1 \u0111\u00e1ng tin c\u1eady c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00fac cu\u1ed1i k\u1ef3. Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m tra th\u01b0\u1eddng d\u00f9ng l\u00e0 l\u1eadp <strong>BC\u0110PS<\/strong>\u00a0 \u0111\u1ec3\u00a0\u0111\u1ed1i chi\u1ebfu s\u1ed1 ph\u00e1t sinh v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u chi ti\u1ebft.<\/span><\/div>\n<h4><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><b>5.2. N\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh \u00a0<\/b><\/span><\/h4>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0 B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean 2 c\u01a1 s\u1edf: \u00a0<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0T\u1ed5ng s\u1ed1 d\u01b0 b\u00ean N\u1ee3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n, ph\u1ea3i b\u1eb1ng t\u1ed5ng s\u1ed1 d\u01b0 b\u00ean C\u00f3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n. \u00a0<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0 T\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n, ph\u1ea3i b\u1eb1ng t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n\u00a0<\/span><\/li>\n<\/ul>\n<div><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u01a1n v\u1ecb: \u2026\u2026.<\/span><\/div>\n<div><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><\/div>\n<div class=\"separator\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter\" src=\"http:\/\/3.bp.blogspot.com\/-NuZTLZvwOz0\/UjgYsK2vOwI\/AAAAAAAAAXs\/-R2h4bIhf4U\/s1600\/Bai-22-+nguyen-ly-ke-toan-1.png\" alt=\"\" width=\"679\" height=\"463\" border=\"0\" \/><\/span><\/div>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u1ea3ng c\u00f3 t\u00e1c d\u1ee5ng trong vi\u1ec7c ki\u1ec3m tra c\u00f4ng vi\u1ec7c ghi ch\u00e9p, t\u00ednh to\u00e1n. Th\u1ec3 hi\u1ec7n \u1edf nh\u1eefng \u0111i\u1ec3m:\u00a0<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1ed5ng s\u1ed1 b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 c\u1ee7a t\u1eebng c\u1ed9t s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, s\u1ed1 ph\u00e1t sinh, s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 nh\u1ea5t thi\u1ebft ph\u1ea3i b\u1eb1ng nhau (3 = 4, 5 = 6, 7 = 8).\u00a0<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 ph\u1ea3i b\u1eb1ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ed9ng ph\u00e1t sinh t\u1ed5ng tr\u1eeb ph\u00e1t sinh gi\u1ea3m. N\u1ebfu kh\u00f4ng x\u1ea3y ra nh\u01b0 tr\u00ean th\u00ec trong ghi ch\u00e9p, t\u00ednh to\u00e1n ch\u1eafc ch\u1eafn c\u00f3 sai s\u00f3t.\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0 Nh\u00ecn v\u00e0o b\u1ea3ng c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 t\u1ed5ng qu\u00e1t v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 qu\u00e1 tr\u00ecnh kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb.\u00a0<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0 Cung c\u1ea5p t\u00e0i li\u1ec7u \u0111\u1ec3 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0 Cung c\u1ea5p t\u00e0i li\u1ec7u cho vi\u1ec7c ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng k\u00ednh t\u1ebf.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0Cung c\u1ea5p nh\u1eefng ch\u1ec9 ti\u00eau chi ti\u1ebft, b\u1ed5 sung cho c\u00e1c m\u1eabu bi\u1ec3u c\u1ee7a BCTC<\/span><\/li>\n<\/ul>\n<div><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Tr\u00ean\u00a0\u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung, nh\u1eb1m gi\u00fap cho b\u1ea1n\u00a0\u0111\u1ecdc B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u h\u01a1n c\u00f4ng d\u1ee5ng c\u1ee7a t\u1eebng lo\u1ea1i m\u1eabu bi\u1ec3u, ph\u1ee5c v\u1ee5 cho vi\u1ec7c\u00a0\u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch thu\u1eadn l\u1ee3i h\u01a1n. Hy v\u1ecdng, K\u1ebf to\u00e1n Centax s\u1ebd c\u00f3 d\u1ecbp chia s\u1ebb v\u1ec1 vi\u1ec7c ph\u00e2n t\u00edch B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f9ng c\u00e1c b\u1ea1n. C\u00e1c b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 t\u1ea3i v\u1ec1 :\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-phan-tich-chi-tiet-bao-cao-tai-chinh-cua-doanh-nghiep\/\">Ph\u1ea7n m\u1ec1m ph\u00e2n t\u00edch chi ti\u1ebft B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/a><\/span><\/div>\n<div><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><\/div>\n<div><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ecdc th\u00eam :\u00a0<\/span><\/div>\n<div><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-quy-dinh-va-nguyen-tac-trong-lap-bao-cao-tai-chinh-2015\/\">Nh\u1eefng quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc trong l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2015<\/a><\/span><\/div>\n<div><span style=\"font-family: helvetica, arial, sans-serif;\"><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><\/span><\/div>\n<div><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/chuan-muc-ke-toan-so-21-trinh-bay-bao-cao-tai-chinh\/\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 \u2013 Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/span><\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t vi\u1ec7c c\u1ea7n thi\u1ebft c\u1ee7a k\u1ebf to\u00e1n v\u00e0 l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p. Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n","protected":false},"author":7,"featured_media":15591,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1904],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15688"}],"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=15688"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15688\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15591"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15688"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}