{"id":16221,"date":"2015-10-24T09:03:24","date_gmt":"2015-10-24T09:03:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16221"},"modified":"2015-10-28T10:47:50","modified_gmt":"2015-10-28T10:47:50","slug":"nguyen-tac-lap-va-trinh-bay-bao-cao-tai-chinh-cua-doanh-nghiep-dap-ung-gia-dinh-hoat-dong-lien-tuc-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16221","title":{"rendered":"Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"Nguy\u00ean<\/h2>\n

Sau m\u1ed9t n\u0103m ho\u1ea1t \u0111\u1ed9ng, khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ph\u1ea3i xem x\u00e9t t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1eafp t\u1edbi c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 l\u1ef1a ch\u1ecdn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb theo h\u01b0\u1edbng ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai g\u1ea7n, hay bu\u1ed9c ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng. \u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u cho m\u00f9a quy\u1ebft to\u00e1n n\u0103m 2015, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb\u00a0Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/em><\/span><\/p>\n

Theo gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a ki\u1ec3m to\u00e1n, m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c xem l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ee5c \u0111\u00edch chung \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, tr\u1eeb khi Ban Gi\u00e1m \u0111\u1ed1c c\u00f3 \u00fd \u0111\u1ecbnh ho\u1eb7c nguy\u00ean nh\u00e2n kh\u00e1c bu\u1ed9c ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

Khi s\u1eed d\u1ee5ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ph\u00f9 h\u1ee3p, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn d\u1ef1a tr\u00ean c\u01a1 s\u1edf l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a m\u00ecnh trong \u0111i\u1ec1u ki\u1ec7n kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n

V\u1eady Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

Theo \u0110i\u1ec1u 102 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c nh\u01b0 sau:<\/span><\/p>\n

1.Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cTr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c c\u00f3 li\u00ean quan. C\u00e1c th\u00f4ng tin tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u \u0111\u00fang th\u1ef1c tr\u1ea1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2.B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u00f3 (t\u00f4n tr\u1ecdng b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c).<\/span><\/p>\n

3.T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i; N\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n.<\/span><\/p>\n

4.Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n; Trong t\u1eebng ph\u1ea7n ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/span><\/p>\n

a) T\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n;<\/span><\/p>\n

b) Nh\u1eefng t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n.<\/span><\/p>\n

c) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n trong k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o th\u00e0nh ng\u1eafn h\u1ea1n.<\/span><\/p>\n

5.T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t. Ch\u1ec9 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb khi t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, c\u00f3 v\u00f2ng quay nhanh, th\u1eddi gian \u0111\u00e1o h\u1ea1n ng\u1eafn, ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u00f9ng lo\u1ea1i.<\/span><\/p>\n

6.C\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed v\u00e0 lu\u1ed3ng ti\u1ec1n c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. C\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u00f3 sai s\u00f3t l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

7.Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c n\u1ed9i b\u1ed9 c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, l\u00e3i, l\u1ed7 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00ecnh b\u00e0y n\u1ed9i dung v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":16693,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2013],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16221"}],"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=16221"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16221\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16693"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16221"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}