{"id":16296,"date":"2015-10-28T05:12:53","date_gmt":"2015-10-28T05:12:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16296"},"modified":"2016-12-12T09:08:01","modified_gmt":"2016-12-12T09:08:01","slug":"huong-dan-lap-va-trinh-bay-thuyet-minh-bctc-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16296","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y Thuy\u1ebft minh BCTC theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"H\u01b0\u1edbng<\/h2>\n

Quy\u1ebft to\u00e1n n\u0103m 2015, nh\u1eefng doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Quy\u1ebft \u0111\u1ecbnh 15 s\u1ebd chuy\u1ec3n sang th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>. \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 thu\u1ebf Centax<\/a> xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y Thuy\u1ebft minh BCTC theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h2>\n

1. M\u1ee5c \u0111\u00edch c\u1ee7a B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong><\/span><\/h2>\n

a) B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn h\u1ee3p th\u00e0nh kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p d\u00f9ng \u0111\u1ec3 m\u00f4 t\u1ea3 mang t\u00ednh t\u01b0\u1eddng thu\u1eadt ho\u1eb7c ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.<\/span><\/p>\n

b) B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin kh\u00e1c n\u1ebfu doanh nghi\u1ec7p x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft cho vi\u1ec7c tr\u00ecnh b\u00e0y trung th\u1ef1c, h\u1ee3p l\u00fd B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/strong><\/span><\/h2>\n

a) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cTr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u1ebf \u0111\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e0y.<\/span><\/p>\n

b) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 (k\u1ec3 c\u1ea3 d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0 d\u1ea1ng t\u00f3m l\u01b0\u1ee3c) doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cB\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9\u201d v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn chu\u1ea9n m\u1ef1c.<\/span><\/p>\n

c) B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

    \n
  • C\u00e1c th\u00f4ng tin v\u1ec1 c\u01a1 s\u1edf l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n quan tr\u1ecdng;<\/span><\/li>\n
  • Tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c (C\u00e1c th\u00f4ng tin tr\u1ecdng y\u1ebfu);<\/span><\/li>\n
  • Cung c\u1ea5p th\u00f4ng tin b\u1ed5 sung ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c, nh\u01b0ng l\u1ea1i c\u1ea7n thi\u1ebft cho vi\u1ec7c tr\u00ecnh b\u00e0y trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n

    d) B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng s\u1eafp x\u1ebfp s\u1ed1 th\u1ee9 t\u1ef1 trong thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1ch th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a m\u00ecnh theo nguy\u00ean t\u1eafc m\u1ed7i kho\u1ea3n m\u1ee5c trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, 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 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u d\u1eabn t\u1edbi c\u00e1c th\u00f4ng tin li\u00ean quan trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    3. C\u01a1 s\u1edf l\u1eadp B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n
      \n
    • C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m b\u00e1o c\u00e1o;<\/span><\/li>\n
    • C\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p; S\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan;<\/span><\/li>\n
    • C\u0103n c\u1ee9 v\u00e0o B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc;<\/span><\/li>\n
    • C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan.<\/span><\/li>\n<\/ul>\n

      4. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau<\/strong><\/span><\/h2>\n

      4.1. \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/em><\/strong><\/span><\/h3>\n

      Trong ph\u1ea7n n\u00e0y doanh nghi\u1ec7p n\u00eau r\u00f5:<\/span><\/p>\n

      a) H\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n: L\u00e0 c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh hay doanh nghi\u1ec7p t\u01b0 nh\u00e2n. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i thuy\u1ebft minh r\u00f5: T\u00ean qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5 c\u1ee7a t\u1eebng nh\u00e0 \u0111\u1ea7u t\u01b0 trong doanh nghi\u1ec7p (bao g\u1ed3m ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 qu\u1ed1c t\u1ecbch VN v\u00e0 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i) v\u00e0 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 c\u01a1 c\u1ea5u v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu gi\u1eefa c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 (t\u1ef7 l\u1ec7 % g\u00f3p v\u1ed1n) t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n

      b) L\u0129nh v\u1ef1c kinh doanh: N\u00eau r\u00f5 l\u00e0 s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, x\u00e2y l\u1eafp ho\u1eb7c t\u1ed5ng h\u1ee3p nhi\u1ec1u l\u0129nh v\u1ef1c kinh doanh.<\/span><\/p>\n

      c) Ng\u00e0nh ngh\u1ec1 kinh doanh: N\u00eau r\u00f5 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh (N\u1ed9i dung thuy\u1ebft minh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh d\u1eabn chi\u1ebfu theo quy \u0111\u1ecbnh v\u1ec1 h\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf c\u1ee7a Vi\u1ec7t Nam) v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ho\u1eb7c d\u1ecbch v\u1ee5 cung c\u1ea5p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      d) Chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng: Tr\u01b0\u1eddng h\u1ee3p chu k\u1ef3 k\u00e9o d\u00e0i h\u01a1n 12 th\u00e1ng th\u00ec thuy\u1ebft minh th\u00eam chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh b\u00ecnh qu\u00e2n c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c.<\/span><\/p>\n

      \u0111) \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: N\u00eau r\u00f5 nh\u1eefng s\u1ef1 ki\u1ec7n v\u1ec1 m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd, di\u1ec5n bi\u1ebfn th\u1ecb tr\u01b0\u1eddng, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh, qu\u1ea3n l\u00fd, t\u00e0i ch\u00ednh, c\u00e1c s\u1ef1 ki\u1ec7n s\u00e1p nh\u1eadp, chia, t\u00e1ch, thay \u0111\u1ed5i quy m\u00f4… c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      e) C\u1ea5u tr\u00fac doanh nghi\u1ec7p<\/span><\/p>\n

      Danh s\u00e1ch c\u00e1c c\u00f4ng ty con: Tr\u00ecnh b\u00e0y chi ti\u1ebft t\u00ean, \u0111\u1ecba ch\u1ec9, t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p, t\u1ef7 l\u1ec7 l\u1ee3i \u00edch c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ea1i t\u1eebng c\u00f4ng ty con;<\/span><\/p>\n

      Danh s\u00e1ch c\u00e1c c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft: Tr\u00ecnh b\u00e0y chi ti\u1ebft t\u00ean, \u0111\u1ecba ch\u1ec9, t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p, t\u1ef7 l\u1ec7 l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p t\u1ea1i t\u1eebng c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft;<\/span><\/p>\n

      Danh s\u00e1ch c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c: Tr\u00ecnh b\u00e0y chi ti\u1ebft t\u00ean, \u0111\u1ecba ch\u1ec9 t\u1eebng \u0111\u01a1n v\u1ecb<\/span><\/p>\n

      4.2. K\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/em><\/strong><\/span><\/h3>\n

      a) K\u1ef3 k\u1ebf to\u00e1n n\u0103m ghi r\u00f5 k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo n\u0103m d\u01b0\u01a1ng l\u1ecbch b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/… \u0111\u1ebfn 31\/12\/… N\u1ebfu doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec ghi r\u00f5 ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

      b) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n: ghi r\u00f5 l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ho\u1eb7c m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00e1c \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

      4.3. Chu\u1ea9n m\u1ef1c v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/em><\/strong><\/span><\/h3>\n

      a) Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng: N\u00eau r\u00f5 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u00e0o: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n, Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p x\u00e2y l\u1eafp ho\u1eb7c Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf.<\/span><\/p>\n

      b) Tuy\u00ean b\u1ed1 v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: N\u00eau r\u00f5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c Chu\u1ea9n m\u1ef1c v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam hay kh\u00f4ng? B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c coi l\u00e0 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi Chu\u1ea9n m\u1ef1c v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam n\u1ebfu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 m\u1ecdi quy \u0111\u1ecbnh c\u1ee7a t\u1eebng chu\u1ea9n m\u1ef1c, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh m\u00e0 doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n n\u00e0o th\u00ec ph\u1ea3i ghi r\u00f5.<\/span><\/p>\n

      4.4. C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/em><\/strong><\/span><\/h3>\n

      (1) Nguy\u00ean t\u1eafc chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam: Vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 tu\u00e2n th\u1ee7 theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p kh\u00f4ng (t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3, v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y g\u00f3p v\u1ed1n, 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 theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf hay t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n).<\/span><\/p>\n

      (2). C\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u00e1p d\u1ee5ng trong k\u1ebf to\u00e1n<\/span><\/p>\n

        \n
      • Ng\u00e2n h\u00e0ng l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 \u0111\u1ec3 \u00e1p d\u1ee5ng trong k\u1ebf to\u00e1n;<\/span><\/li>\n
      • T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng khi ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n;<\/span><\/li>\n
      • T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng khi ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3;<\/span><\/li>\n
      • C\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng trong giao d\u1ecbch kh\u00e1c.<\/span><\/li>\n<\/ul>\n

        (3) Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf (hay c\u00f2n g\u1ecdi l\u00e0 l\u00e3i su\u1ea5t hi\u1ec7u l\u1ef1c) d\u00f9ng \u0111\u1ec3 chi\u1ebft kh\u1ea5u d\u00f2ng ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i, gi\u00e1 tr\u1ecb ph\u00e2n b\u1ed5, gi\u00e1 tr\u1ecb thu h\u1ed3i… (M\u1ee5c thuy\u1ebft minh n\u00e0y ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n khi doanh nghi\u1ec7p \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c lo\u1ea1i l\u00e3i su\u1ea5t \u0111\u1ec3 chi\u1ebft kh\u1ea5u d\u00f2ng ti\u1ec1n):<\/span><\/p>\n

          \n
        • C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf (l\u00e0 l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng hay l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i hay l\u00e3i su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n doanh nghi\u1ec7p \u0111i vay ho\u1eb7c c\u0103n c\u1ee9 kh\u00e1c);<\/span><\/li>\n
        • L\u00fd do l\u1ef1a ch\u1ecdn l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n

          (4) Nguy\u00ean t\u1eafc ghi nh\u1eadn c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n:<\/span><\/p>\n

            \n
          • N\u00eau r\u00f5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 c\u00f3 k\u1ef3 h\u1ea1n hay kh\u00f4ng k\u1ef3 h\u1ea1n;<\/span><\/li>\n
          • N\u00eau r\u00f5 v\u00e0ng ti\u1ec1n t\u1ec7 g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o, c\u00f3 s\u1eed d\u1ee5ng nh\u01b0 h\u00e0ng t\u1ed3n kho hay kh\u00f4ng;<\/span><\/li>\n
          • N\u00eau r\u00f5 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u1edf s\u1edf n\u00e0o? C\u00f3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d hay kh\u00f4ng?<\/span><\/li>\n<\/ul>\n

            (5) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/span><\/p>\n

            a) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kinh doanh:<\/span><\/p>\n

              \n
            • Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn (\u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft thuy\u1ebft minh r\u00f5 l\u00e0 T+0 hay th\u1eddi \u0111i\u1ec3m kh\u00e1c)<\/span><\/li>\n
            • Gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd hay gi\u00e1 g\u1ed1c;<\/span><\/li>\n
            • C\u0103n c\u1ee9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1.<\/span><\/li>\n<\/ul>\n

              b) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n:<\/span><\/p>\n

                \n
              • Gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd hay gi\u00e1 g\u1ed1c;<\/span><\/li>\n
              • C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u1ed5n th\u1ea5t kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c;<\/span><\/li>\n
              • C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng?<\/span><\/li>\n<\/ul>\n

                c) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay:<\/span><\/p>\n

                  \n
                • Gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 g\u1ed1c hay gi\u00e1 tr\u1ecb ph\u00e2n b\u1ed5;<\/span><\/li>\n
                • C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng?<\/span><\/li>\n
                • C\u0103n c\u1ee9 l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay.<\/span><\/li>\n<\/ul>\n

                  d) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft:<\/span><\/p>\n

                  \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c mua trong k\u1ef3, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u l\u00e0 th\u1eddi \u0111i\u1ec3m n\u00e0o? C\u00f3 tu\u00e2n th\u1ee7 CMKT H\u1ee3p nh\u1ea5t kinh doanh \u0111\u1ed1i v\u1edbi c\u00f4ng ty con \u0111\u01b0\u1ee3c mua trong k\u1ef3 kh\u00f4ng? C\u00f3 tu\u00e2n th\u1ee7 CMKT \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft kh\u00f4ng?<\/span><\/p>\n

                  Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (d\u1ef1a theo t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p hay t\u1ef7 l\u1ec7 l\u1ee3i \u00edch);<\/span><\/p>\n

                  Gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 g\u1ed1c, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd hay gi\u00e1 tr\u1ecb kh\u00e1c? Gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 g\u1ed1c, ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu hay ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c?<\/span><\/p>\n

                  C\u0103n c\u1ee9 l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft; B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t (B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t hay B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft);<\/span><\/p>\n

                  \u0111) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c:<\/span><\/p>\n

                  Gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 g\u1ed1c hay ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c?<\/span><\/p>\n

                  C\u0103n c\u1ee9 l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c; B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t (B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t hay B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0);<\/span><\/p>\n

                  e) C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch kh\u00e1c li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh:<\/span><\/p>\n

                    \n
                  • Giao d\u1ecbch ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu;<\/span><\/li>\n
                  • Giao d\u1ecbch \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n;<\/span><\/li>\n
                  • Giao d\u1ecbch d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p;<\/span><\/li>\n
                  • Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi kho\u1ea3n c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia b\u1eb1ng c\u1ed5 phi\u1ebfu;<\/span><\/li>\n<\/ul>\n

                    (6) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i thu<\/span><\/p>\n

                      \n
                    • Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu (ph\u1ea3i thu kh\u00e1ch h\u00e0ng, ph\u1ea3i thu kh\u00e1c, ph\u1ea3i thu n\u1ed9i b\u1ed9)<\/span><\/li>\n
                    • C\u00f3 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo k\u1ef3 h\u1ea1n g\u1ed1c, k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, theo nguy\u00ean t\u1ec7 v\u00e0 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng?<\/span><\/li>\n
                    • C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng? T\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u00e0 g\u00ec?<\/span><\/li>\n
                    • C\u00f3 ghi nh\u1eadn n\u1ee3 ph\u1ea3i thu kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i kh\u00f4ng?<\/span><\/li>\n
                    • Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/span><\/li>\n<\/ul>\n

                      (7) Nguy\u00ean t\u1eafc ghi nh\u1eadn h\u00e0ng t\u1ed3n kho<\/span><\/p>\n

                      Nguy\u00ean t\u1eafc ghi nh\u1eadn h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c ho\u1eb7c theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/span><\/p>\n

                      Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o (B\u00ecnh qu\u00e2n gia quy\u1ec1n; nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc; hay t\u00ednh theo gi\u00e1 \u0111\u00edch danh, ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb).<\/span><\/p>\n

                      Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean hay ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

                      Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 doanh nghi\u1ec7p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho tr\u00ean c\u01a1 s\u1edf ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n c\u1ee7a gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho. Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho c\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cH\u00e0ng t\u1ed3n kho\u201d hay kh\u00f4ng? Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho l\u00e0 l\u1eadp theo s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft d\u1eabn \u0111\u1ebfn n\u0103m nay ph\u1ea3i l\u1eadp th\u00eam hay ho\u00e0n nh\u1eadp.<\/span><\/p>\n

                      (8) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 kh\u1ea5u hao TSC\u0110, TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

                      a) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh:<\/span><\/p>\n

                      N\u00eau r\u00f5 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a TSC\u0110 l\u00e0 theo nguy\u00ean gi\u00e1 hay gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

                      Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u (chi ph\u00ed n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o, duy tu, s\u1eeda ch\u1eefa) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 hay chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>\n

                      N\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110; S\u1ed1 ph\u1ea3i kh\u1ea5u hao t\u00ednh theo nguy\u00ean gi\u00e1 hay b\u1eb1ng nguy\u00ean gi\u00e1 tr\u1eeb gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i \u01b0\u1edbc t\u00ednh t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110;<\/span><\/p>\n

                      C\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, kh\u1ea5u hao TSC\u0110 c\u00f3 \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 kh\u00f4ng?<\/span><\/p>\n

                      b) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/p>\n

                      N\u00eau r\u00f5 gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o;<\/span><\/p>\n

                      N\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

                      c) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

                      Gi\u00e1 tr\u1ecb ghi s\u1ed5 B\u0110S \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/span><\/p>\n

                      N\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao B\u0110S \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

                      (9) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC)<\/span><\/p>\n

                      a) \u0110\u1ed1i v\u1edbi b\u00ean g\u00f3p v\u1ed1n<\/span><\/p>\n

                      C\u00e1c kho\u1ea3n v\u1ed1n (b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7) g\u00f3p v\u00e0o BCC \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 th\u1ebf n\u00e0o;<\/span><\/p>\n

                      Ghi nh\u1eadn doanh thu, chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

                      b) \u0110\u1ed1i v\u1edbi b\u00ean nh\u1eadn v\u1ed1n g\u00f3p (b\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ph\u00e1t sinh chi ph\u00ed chung)<\/span><\/p>\n

                      Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean kh\u00e1c<\/span><\/p>\n

                      Nguy\u00ean t\u1eafc ph\u00e2n chia doanh thu, chi ph\u00ed, s\u1ea3n ph\u1ea9m c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

                      (10) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/span><\/p>\n

                      a) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/span><\/p>\n

                      C\u0103n c\u1ee9 ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, l\u1ed7 t\u00ednh thu\u1ebf hay \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng);<\/span><\/p>\n

                      Thu\u1ebf su\u1ea5t (%) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i;<\/span><\/p>\n

                      C\u00f3 b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 kh\u00f4ng?<\/span><\/p>\n

                      C\u00f3 x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong t\u01b0\u01a1ng lai khi ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i kh\u00f4ng? C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn kh\u00f4ng?<\/span><\/p>\n

                      b) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/span><\/p>\n

                      C\u0103n c\u1ee9 ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 (ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf);<\/span><\/p>\n

                      Thu\u1ebf su\u1ea5t (%) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

                      C\u00f3 b\u00f9 tr\u1eeb v\u1edbi t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i kh\u00f4ng?<\/span><\/p>\n

                      (11) \u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/p>\n

                      N\u00eau r\u00f5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh bao g\u1ed3m nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/p>\n

                      Ph\u01b0\u01a1ng ph\u00e1p v\u00e0 th\u1eddi gian ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc;<\/span><\/p>\n

                      Ph\u01b0\u01a1ng ph\u00e1p v\u00e0 th\u1eddi gian ph\u00e2n b\u1ed5 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i, l\u1ee3i th\u1ebf kinh doanh ph\u00e1t sinh khi c\u1ed5 ph\u1ea7n h\u00f3a;<\/span><\/p>\n

                      C\u00f3 theo d\u00f5i chi ti\u1ebft chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n kh\u00f4ng?<\/span><\/p>\n

                      (12) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/p>\n

                      Ph\u00e2n lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

                      C\u00f3 theo d\u00f5i n\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 h\u1ea1n g\u1ed1c, k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, theo nguy\u00ean t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

                      C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

                      C\u00f3 ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n kh\u00f4ng?<\/span><\/p>\n

                      C\u00f3 l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng?<\/span><\/p>\n

                      (13) Nguy\u00ean t\u1eafc ghi nh\u1eadn vay v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n

                      Gi\u00e1 tr\u1ecb kho\u1ea3n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

                      C\u00f3 theo d\u00f5i theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 h\u1ea1n, nguy\u00ean t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

                      C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 kh\u00f4ng?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/p>\n

                      (14) Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 v\u1ed1n h\u00f3a c\u00e1c kho\u1ea3n chi ph\u00ed \u0111i vay:<\/span><\/p>\n

                      Nguy\u00ean t\u1eafc ghi nh\u1eadn chi ph\u00ed \u0111i vay: N\u00eau r\u00f5 chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 khi ph\u00e1t sinh, tr\u1eeb khi \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cChi ph\u00ed \u0111i vay\u201d.<\/span><\/p>\n

                      T\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 trong k\u1ef3: N\u00eau r\u00f5 t\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 n\u00e0y l\u00e0 bao nhi\u00eau (T\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n Chu\u1ea9n m\u1ef1c s\u1ed1 \u201cChi ph\u00ed \u0111i vay\u201d.<\/span><\/p>\n

                      (15) Nguy\u00ean t\u1eafc ghi nh\u1eadn chi ph\u00ed ph\u1ea3i tr\u1ea3: N\u00eau r\u00f5 c\u00e1c kho\u1ea3n chi ph\u00ed ch\u01b0a chi nh\u01b0ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0o? C\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a nh\u1eefng kho\u1ea3n chi ph\u00ed \u0111\u00f3.<\/span><\/p>\n

                      (16) Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3:<\/span><\/p>\n

                      Nguy\u00ean t\u1eafc ghi nh\u1eadn d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3: N\u00eau r\u00f5 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 ghi nh\u1eadn c\u00f3 tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng\u201d kh\u00f4ng?.<\/span><\/p>\n

                      Ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3: N\u00eau r\u00f5 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c l\u1eadp th\u00eam (ho\u1eb7c ho\u00e0n nh\u1eadp) theo s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n (ho\u1eb7c nh\u1ecf h\u01a1n) gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ph\u1ea3i l\u1eadp n\u0103m nay so v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

                      (17) Nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/p>\n

                      Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean c\u01a1 s\u1edf n\u00e0o?<\/span><\/p>\n

                      Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

                      (18) Nguy\u00ean t\u1eafc ghi nh\u1eadn tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/span><\/p>\n

                      C\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang c\u1ea5u ph\u1ea7n n\u1ee3 v\u00e0 c\u1ea5u ph\u1ea7n v\u1ed1n kh\u00f4ng?<\/span><\/p>\n

                      L\u00e3i su\u1ea5t s\u1eed d\u1ee5ng \u0111\u1ec3 chi\u1ebft kh\u1ea5u d\u00f2ng ti\u1ec1n c\u00f3 tin c\u1eady kh\u00f4ng?<\/span><\/p>\n

                      (19) Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/span><\/p>\n

                      V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 v\u1ed1n th\u1ef1c g\u00f3p kh\u00f4ng; Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 th\u1ebf n\u00e0o? Kho\u1ea3n quy\u1ec1n ch\u1ecdn tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

                      L\u00fd do ghi nh\u1eadn kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i?<\/span><\/p>\n

                      L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Nguy\u00ean t\u1eafc ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c.<\/span><\/p>\n

                      (20) Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn doanh thu, thu nh\u1eadp kh\u00e1c:<\/span><\/p>\n

                      Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5: C\u00f3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c\u201d hay kh\u00f4ng? C\u00e1c \u00a0ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn doanh thu.<\/span><\/p>\n

                      Doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng: C\u00f3 tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cH\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng\u201d kh\u00f4ng? C\u00e1c ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng).<\/span><\/p>\n

                      C\u00e1c ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

                      C\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

                      (21) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span><\/p>\n

                      C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu g\u1ed3m nh\u1eefng g\u00ec?<\/span><\/p>\n

                      C\u00f3 tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cC\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m\u201d \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh doanh thu kh\u00f4ng?<\/span><\/p>\n

                      (22) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n

                      C\u00f3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi doanh thu kh\u00f4ng?<\/span><\/p>\n

                      C\u00f3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng, ghi nh\u1eadn ngay c\u00e1c chi ph\u00ed v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng c\u1ee7a h\u00e0ng t\u1ed3n kho kh\u00f4ng?<\/span><\/p>\n

                      C\u00e1c kho\u1ea3n ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec?<\/span><\/p>\n

                      (23) Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh: C\u00f3 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed l\u00e3i vay (k\u1ec3 c\u1ea3 s\u1ed1 tr\u00edch tr\u01b0\u1edbc), l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o kh\u00f4ng?<\/span><\/p>\n

                      (24) Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/p>\n

                      C\u00f3 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng?<\/span><\/p>\n

                      C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/span><\/p>\n

                      (25) Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh, chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i: Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf TNDN trong n\u0103m hi\u1ec7n h\u00e0nh. Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf TNDN. Kh\u00f4ng b\u00f9 tr\u1eeb chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh v\u1edbi chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i.<\/span><\/p>\n

                      (26) C\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c: N\u00eau r\u00f5 c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c v\u1edbi m\u1ee5c \u0111\u00edch gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u \u0111\u01b0\u1ee3c l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf tu\u00e2n th\u1ee7 h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n

                      4.5. C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/em><\/strong><\/span><\/h3>\n

                      a) Ch\u00ednh s\u00e1ch t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n th\u00e0nh ng\u1eafn h\u1ea1n<\/span><\/p>\n

                      b) Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb<\/span><\/p>\n

                      C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span><\/p>\n

                      C\u00e1c kh\u1ea3n ph\u1ea3i thu;<\/span><\/p>\n

                      C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

                      H\u00e0ng t\u1ed3n kho;<\/span><\/p>\n

                      TSC\u0110, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

                      C\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/p>\n

                      4.6. 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<\/em><\/strong><\/span><\/h3>\n

                      Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n n\u1ed9i dung c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

                      \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\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\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201c\u0110\u1ea7u n\u0103m\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u1ed9t \u201cCu\u1ed1i n\u0103m\u201d trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cCu\u1ed1i n\u0103m\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

                      + B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m nay;<\/span><\/p>\n

                      + S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

                      + S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft\u00a0 c\u00f3 li\u00ean quan.<\/span><\/p>\n

                      Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a th\u00f4ng tin chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ea7n n\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 d\u1eabn t\u1eeb B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3.<\/span><\/p>\n

                      Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u so s\u00e1nh (s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201c\u0110\u1ea7u n\u0103m\u201d) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc c\u00f3 th\u1ec3 so s\u00e1nh v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 \u0111i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201c\u0110\u1ea7u n\u0103m\u201d kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cCu\u1ed1i n\u0103m\u201d th\u00ec \u0111i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

                      \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c y\u00eau c\u1ea7u thuy\u1ebft minh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd th\u00ec ph\u1ea3i ghi r\u00f5 l\u00fd do.<\/span><\/p>\n

                      4.7. 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.<\/em><\/strong><\/span><\/h3>\n

                      Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n n\u1ed9i dung c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, chi ph\u00ed.<\/span><\/p>\n

                      \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\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\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m nay\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

                      + B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m nay;<\/span><\/p>\n

                      + S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

                      + S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft\u00a0 c\u00f3 li\u00ean quan.<\/span><\/p>\n

                      Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a th\u00f4ng tin chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ea7n n\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 d\u1eabn t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3.<\/span><\/p>\n

                      Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201c\u0110\u1ea7u n\u0103m\u201d kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cCu\u1ed1i n\u0103m\u201d th\u00ec \u0111i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

                      4.8. Th\u00f4ng tin b\u1ed5 sung cho B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/em><\/strong><\/span><\/h3>\n

                      Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u01b0u chuy\u1ec3n ti\u1ec1n trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

                      Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 doanh nghi\u1ec7p c\u00f3 mua ho\u1eb7c thanh l\u00fd c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con ho\u1eb7c \u0111\u01a1n v\u1ecb kinh doanh kh\u00e1c th\u00ec nh\u1eefng lu\u1ed3ng ti\u1ec1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh nh\u1eefng ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. Trong ph\u1ea7n n\u00e0y ph\u1ea3i cung c\u1ea5p nh\u1eefng th\u00f4ng tin chi ti\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua ho\u1eb7c thanh l\u00fd c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con ho\u1eb7c \u0111\u01a1n v\u1ecb kinh doanh kh\u00e1c.<\/span><\/p>\n

                      \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc; S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m nay\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

                      + B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m nay<\/span><\/p>\n

                      + S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

                      + S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft\u00a0 c\u00f3 li\u00ean quan.<\/span><\/p>\n

                      4.9. Nh\u1eefng th\u00f4ng tin kh\u00e1c<\/em><\/strong><\/span><\/h3>\n

                      Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin quan tr\u1ecdng kh\u00e1c (N\u1ebfu c\u00f3) ngo\u00e0i nh\u1eefng th\u00f4ng tin \u0111\u00e3 tr\u00ecnh b\u00e0y trong c\u00e1c ph\u1ea7n tr\u00ean nh\u1eb1m cung c\u1ea5p th\u00f4ng tin m\u00f4 t\u1ea3 b\u1eb1ng l\u1eddi ho\u1eb7c s\u1ed1 li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 nh\u1eb1m gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

                      Khi tr\u00ecnh b\u00e0y th\u00f4ng tin thuy\u1ebft minh \u1edf ph\u1ea7n n\u00e0y, tu\u1ef3 theo y\u00eau c\u1ea7u v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1eeb \u0111i\u1ec3m 1 \u0111\u1ebfn \u0111i\u1ec3m 7 c\u1ee7a ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0a ra bi\u1ec3u m\u1eabu chi ti\u1ebft, c\u1ee5 th\u1ec3 m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p v\u00e0 nh\u1eefng th\u00f4ng tin so s\u00e1nh c\u1ea7n thi\u1ebft.<\/span><\/p>\n

                      Ngo\u00e0i nh\u1eefng th\u00f4ng tin ph\u1ea3i tr\u00ecnh b\u00e0y theo quy \u0111\u1ecbnh t\u1eeb ph\u1ea7n 4.1 \u0111\u1ebfn ph\u1ea7n 4.8, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00eam c\u00e1c th\u00f4ng tin kh\u00e1c n\u1ebfu x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                      Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y Thuy\u1ebft minh BCTC theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":16711,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2019],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16296"}],"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=16296"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16296\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16711"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16296"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}