{"id":16403,"date":"2015-11-05T06:54:53","date_gmt":"2015-11-05T06:54:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16403"},"modified":"2016-12-12T03:59:29","modified_gmt":"2016-12-12T03:59:29","slug":"ban-thuyet-minh-bao-cao-tai-chinh-chon-loc-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16403","title":{"rendered":"B\u1ea3n Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc m\u01a1\u0301i nh\u00e2\u0301t n\u0103m 2015 c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> cu\u0309a B\u00f4\u0323 ta\u0300i chi\u0301nh, ban ha\u0300nh nga\u0300y 22\/12\/2014,\u00a0c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y\u00a01\/1\/2015.<\/span><\/p>\n

Th\u00f4ng t\u01b0 200\/2014\/TT\/BTC<\/strong>\u00a0thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC<\/strong>\u00a0v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 244\/2009\/TT-BTC<\/strong>.<\/span><\/p>\n

K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin gi\u1edbi thi\u1ec7u cho c\u00e1c b\u1ea1n m\u1eabu:<\/span><\/p>\n

B\u1ea3n Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc theo\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>.<\/span><\/h2>\n

 <\/p>\n

 <\/p>\n\n\n\n\n
\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o: …………….<\/strong><\/span><\/td>\n<\/td>\nM\u1eabu s\u1ed1 B 09a – DN<\/strong><\/span><\/td>\n<\/tr>\n
\u0110\u1ecba ch\u1ec9: …………………………<\/strong><\/span><\/td>\n<\/td>\n(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/span>\u00a0Ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

B\u1ea2N THUY\u1ebeT MINH B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CH\u1eccN L\u1eccC<\/strong><\/span><\/p>\n

Qu\u00fd … n\u0103m …<\/em><\/strong><\/span><\/p>\n

 <\/p>\n

I. \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/span><\/h2>\n

1.H\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n.<\/span><\/p>\n

2.L\u0129nh v\u1ef1c kinh doanh.<\/span><\/p>\n

3.Ng\u00e0nh ngh\u1ec1 kinh doanh.<\/span><\/p>\n

4.\u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

II. K\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/span><\/h2>\n

1.K\u1ef3 k\u1ebf to\u00e1n n\u0103m (b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y …\/…\/… k\u1ebft th\u00fac v\u00e0o ng\u00e0y …\/…\/…).<\/span><\/p>\n

2.\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n.<\/span><\/p>\n

III. Chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/span><\/h2>\n

1.Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/p>\n

2.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<\/span><\/p>\n

3.H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/p>\n

IV. C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/span><\/h2>\n

Doanh nghi\u1ec7p ph\u1ea3i c\u00f4ng b\u1ed1 vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m g\u1ea7n nh\u1ea5t l\u00e0 c\u00f9ng \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n nh\u01b0 nhau. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00ec ph\u1ea3i m\u00f4 t\u1ea3 s\u1ef1 thay \u0111\u1ed5i v\u00e0 n\u00eau r\u00f5 \u1ea3nh h\u01b0\u1edfng c\u1ee7a nh\u1eefng thay \u0111\u1ed5i \u0111\u00f3.<\/span><\/p>\n

VI. C\u00e1c s\u1ef1 ki\u1ec7n ho\u1eb7c giao d\u1ecbch tr\u1ecdng y\u1ebfu trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/h2>\n

1.Gi\u1ea3i th\u00edch v\u1ec1 t\u00ednh th\u1eddi v\u1ee5 ho\u1eb7c t\u00ednh chu k\u1ef3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9.<\/span><\/p>\n

2.Tr\u00ecnh b\u00e0y t\u00ednh ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, thu nh\u1eadp thu\u1ea7n, ho\u1eb7c c\u00e1c lu\u1ed3ng ti\u1ec1n \u0111\u01b0\u1ee3c coi l\u00e0 y\u1ebfu t\u1ed1 kh\u00f4ng b\u00ecnh th\u01b0\u1eddng do t\u00ednh ch\u1ea5t, quy m\u00f4 ho\u1eb7c t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00fang.<\/span><\/p>\n

3.Tr\u00ecnh b\u00e0y nh\u1eefng bi\u1ebfn \u0111\u1ed9ng trong ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 gi\u00e1 tr\u1ecb lu\u1ef9 k\u1ebf t\u00ednh \u0111\u1ebfn ng\u00e0y l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9, c\u0169ng nh\u01b0 ph\u1ea7n thuy\u1ebft minh t\u01b0\u01a1ng \u1ee9ng mang t\u00ednh so s\u00e1nh c\u1ee7a c\u00f9ng k\u1ef3 k\u1ebf to\u00e1n tr\u00ean c\u1ee7a ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc g\u1ea7n nh\u1ea5t.<\/span><\/p>\n

4.T\u00ednh ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a nh\u1eefng thay \u0111\u1ed5i trong c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc c\u1ee7a ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i ho\u1eb7c nh\u1eefng thay \u0111\u1ed5i trong c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong c\u00e1c ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc, n\u1ebfu nh\u1eefng thay \u0111\u1ed5i n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

5.Tr\u00ecnh b\u00e0y vi\u1ec7c ph\u00e1t h\u00e0nh, mua l\u1ea1i v\u00e0 ho\u00e0n tr\u1ea3 c\u00e1c ch\u1ee9ng kho\u00e1n n\u1ee3 v\u00e0 ch\u1ee9ng kho\u00e1n v\u1ed1n.<\/span><\/p>\n

6.C\u1ed5 t\u1ee9c \u0111\u00e3 tr\u1ea3 (t\u1ed5ng s\u1ed1 hay tr\u00ean m\u1ed7i c\u1ed5 ph\u1ea7n) c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng v\u00e0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (\u00e1p d\u1ee5ng cho c\u00f4ng ty c\u1ed5 ph\u1ea7n).<\/span><\/p>\n

7.Tr\u00ecnh b\u00e0y doanh thu v\u00e0 k\u1ebft qu\u1ea3 kinh doanh b\u1ed9 ph\u1eadn theo l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c khu v\u1ef1c \u0111\u1ecba l\u00fd d\u1ef1a tr\u00ean c\u01a1 s\u1edf ph\u00e2n chia c\u1ee7a b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn (\u00c1p d\u1ee5ng cho c\u00f4ng ty ni\u00eam y\u1ebft).<\/span><\/p>\n

8.Tr\u00ecnh b\u00e0y nh\u1eefng s\u1ef1 ki\u1ec7n tr\u1ecdng y\u1ebfu ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u00f3.<\/span><\/p>\n

9.Tr\u00ecnh b\u00e0y nh\u1eefng thay \u0111\u1ed5i trong c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng ho\u1eb7c t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m g\u1ea7n nh\u1ea5t.<\/span><\/p>\n

10.C\u00e1c th\u00f4ng tin kh\u00e1c.<\/span><\/p>\n

L\u1eadp, ng\u00e0y … th\u00e1ng … n\u0103m …<\/em><\/span><\/p>\n\n\n\n\n
\u00a0 \u00a0 \u00a0 \u00a0Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u<\/strong><\/span><\/td>\nK\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/td>\nGi\u00e1m \u0111\u1ed1c<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0(K\u00fd, h\u1ecd t\u00ean)<\/span>– S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1;<\/span>– \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean)<\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ghi ch\u00fa: <\/em><\/strong><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u1eadp bi\u1ec3u l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u l\u00e0 c\u00e1 nh\u00e2n ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1.<\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0 (*) N\u1ed9i dung c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 m\u00e3 s\u1ed1 c\u1ee7a b\u00e1o c\u00e1o n\u00e0y nh\u01b0 c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m – M\u1eabu B03 \u2013DN\u00a0<\/em><\/span><\/p>\n

Chi ti\u1ebft\u00a0B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

\u00a0Chi ti\u1ebft\u00a0B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0\u00a0B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc <\/strong>theo\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb 1-1-2015 cho quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2015 thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 15\/2006 K\u1ebf to\u00e1n Centax xin g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n

C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 theo d\u00f5i nh\u1eefng m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c trong th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/p>\n

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u00ean \u0111\u00e2y l\u00e0 B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb 1-1-2015 cho quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2015 thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 15\/2006 K\u1ebf to\u00e1n Centax xin g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":17545,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2081],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16403"}],"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=16403"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16403\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17545"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16403"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}