{"id":16238,"date":"2015-10-24T10:04:57","date_gmt":"2015-10-24T10:04:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16238"},"modified":"2016-12-13T09:34:46","modified_gmt":"2016-12-13T09:34:46","slug":"nguyen-tac-lap-va-trinh-bay-bao-cao-tai-chinh-khi-thay-doi-ky-ke-toan-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16238","title":{"rendered":"Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

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

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn k\u1ef3 \u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ee7a m\u00ecnh, kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i tu\u00e2n th\u1ee7 k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. \u0110\u1ec3 gi\u00fap cho k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng trong vi\u1ec7c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n theo l\u1ef1a ch\u1ecdn c\u1ee7a doanh nghi\u1ec7p, K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong><\/em><\/span><\/p>\n

K\u1ef3 k\u1ebf to\u00e1n l\u00e0 kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c ghi s\u1ed5, kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (n\u0103m, qu\u00fd, th\u00e1ng).<\/span><\/p>\n

V\u1eady khi doanh nghi\u1ec7p thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n th\u00ec vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u00e1p \u1ee9ng nh\u1eefng nguy\u00ean t\u1eafc nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax xin chia s\u1ebb \u1edf b\u00e0i vi\u1ebft n\u00e0y t\u1edbi c\u00e1c b\u1ea1n.<\/span><\/p>\n

Theo \u0110i\u1ec1u 103 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC 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 khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n, v\u00ed d\u1ee5 \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

1.Vi\u1ec7c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp ri\u00eang B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho giai \u0111o\u1ea1n gi\u1eefa 2 k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u0169 v\u00e0 n\u0103m t\u00e0i ch\u00ednh m\u1edbi, v\u00ed d\u1ee5:<\/span><\/p>\n

Doanh nghi\u1ec7p c\u00f3 k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2014 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. N\u0103m 2015, doanh nghi\u1ec7p chuy\u1ec3n sang \u00e1p d\u1ee5ng k\u1ef3 k\u1ebf to\u00e1n n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb 1\/4 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn 31\/3 n\u0103m sau. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang cho giai \u0111o\u1ea1n t\u1eeb 1\/1\/2015 \u0111\u1ebfn 31\/3\/2015.<\/span><\/p>\n

2.\u0110\u1ed1i v\u1edbi B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ebf th\u1eeba c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a k\u1ebf to\u00e1n m\u1edbi v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/span><\/p>\n

3.\u0110\u1ed1i v\u1edbi 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: S\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t\u00a0\u201cK\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u1ee7a 12 th\u00e1ng tr\u01b0\u1edbc t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

V\u00ed d\u1ee5: Ti\u1ebfp theo v\u00ed d\u1ee5 tr\u00ean, khi tr\u00ecnh b\u00e0y c\u1ed9t\u00a0\u201cK\u1ef3 tr\u01b0\u1edbc\u201d trong B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1\/4\/2015 v\u00e0 k\u1ebft th\u00fac ng\u00e0y 31\/3\/2016, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u1ee7a giai \u0111o\u1ea1n t\u1eeb 1\/4\/2015 \u0111\u1ebfn 31\/3\/2015.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u00e0 K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/strong> mu\u1ed1n gi\u1edbi thi\u1ec7u \u0111\u1ebfn c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/em><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

Y\u00eau c\u1ea7u v\u00e0 nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

M\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

Nh\u1eefng n\u1ed9i dung c\u01a1 b\u1ea3n khi \u0111\u1ecdc B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/span><\/p>\n

\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 khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n 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":16699,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1775,2015],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16238"}],"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=16238"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16238\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16699"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16238"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}