{"id":16306,"date":"2015-12-03T03:40:31","date_gmt":"2015-12-03T03:40:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16306"},"modified":"2015-12-03T10:11:26","modified_gmt":"2015-12-03T10:11:26","slug":"nguyen-tac-lap-bao-cao-tai-chinh-khi-thay-doi-don-vi-tien-te-trong-ke-toan-theo-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16306","title":{"rendered":"Nguy\u00ean t\u1eafc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"Nguyen<\/h2>\n

\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam (k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d, k\u00fd hi\u1ec7u qu\u1ed1c t\u1ebf l\u00e0 \u201cVND\u201d). Trong tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh l\u00e0 ngo\u1ea1i t\u1ec7, ph\u1ea3i theo nguy\u00ean t\u1ec7 v\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1ef1c t\u1ebf ho\u1eb7c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c; \u0111\u1ed1i v\u1edbi ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i \u0111\u1ed5i th\u00f4ng qua m\u1ed9t ngo\u1ea1i t\u1ec7 c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

V\u1eady khi doanh nghi\u1ec7p thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec nguy\u00ean t\u1eafc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft.\u00a0Nguy\u00ean t\u1eafc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/strong><\/span><\/p>\n

Theo \u0110i\u1ec1u 108 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> v\u1ec1 Nguy\u00ean t\u1eafc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

1.Khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, t\u1ea1i k\u1ef3 \u0111\u1ea7u ti\u00ean k\u1ec3 t\u1eeb khi thay \u0111\u1ed5i, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 s\u1ed5 k\u1ebf to\u00e1n sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n m\u1edbi theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i ng\u00e0y thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n.<\/span><\/p>\n

2.T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi th\u00f4ng tin so s\u00e1nh (c\u1ed9t k\u1ef3 tr\u01b0\u1edbc) tr\u00ean 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:<\/span><\/p>\n

Khi tr\u00ecnh b\u00e0y th\u00f4ng tin so s\u00e1nh tr\u00ean 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\u1ee7a k\u1ef3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n b\u00ecnh qu\u00e2n k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi k\u1ef3 thay \u0111\u1ed5i (n\u1ebfu t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n x\u1ea5p x\u1ec9 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf).<\/span><\/p>\n

3.Khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00fd do thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh do vi\u1ec7c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u00e0 K\u1ebf to\u00e1n Centax<\/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

C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o nh\u1eefng Nguy\u00ean t\u1eafc K\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> \u1edf c\u00e1c b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

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><\/span><\/p>\n

 <\/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 B\u00e1o c\u00e1o t\u00e0i khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong 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":19345,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2149],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16306"}],"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=16306"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16306\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19345"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16306"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}