{"id":16652,"date":"2015-10-28T08:03:44","date_gmt":"2015-10-28T08:03:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16652"},"modified":"2016-12-12T08:51:48","modified_gmt":"2016-12-12T08:51:48","slug":"cong-van-so-12568btc-cdkt-vv-giai-thich-noi-dung-thong-tu-so-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16652","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 12568\/BTC-C\u0110KT V\/v Gi\u1ea3i th\u00edch n\u1ed9i dung Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/span><\/span><\/strong><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong>
\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/strong>
\n——————–<\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/span>12568\/BTC-C\u0110KT<\/span><\/span>
\n V\/v: Gi\u1ea3i th\u00edch n\u1ed9i dung Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/span><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y <\/span>09 th\u00e1ng <\/span>09 n\u0103m 20<\/span>15<\/span><\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
\n

K\u00ednh g\u1eedi:<\/span><\/p>\n<\/td>\n

– C\u00f4ng ty TNHH Deloitte Vi\u1ec7t Nam
\n<\/span>– C\u00f4ng ty TNHH Ernst & Young Vi\u1ec7t Nam
\n<\/span>– C\u00f4ng ty TNHH KPMG Vi\u1ec7t Nam
\n<\/span>– C\u00f4ng ty TNHH PwC Vi\u1ec7t Nam<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n kh\u00f4ng s\u1ed1 ng\u00e0y 26\/6\/2015 c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n Deloitte, E&Y, KPMG, PwC \u0111\u1ec1 ngh\u1ecb gi\u1ea3i th\u00edch r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng<\/span>\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (sau \u0111\u00e2y g\u1ecdi t<\/span>\u1eaft l\u00e0 Th\u00f4ng t\u01b0 200) v\u1ec1 h\u01b0\u1edbng d\u1eabn <\/span>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

1. C\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 mua h\u00e0ng ch\u1ee7 y\u1ebfu b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n th\u00ec v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn VN\u0110 l\u00e0m \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph<\/span>\u1ea3i l\u1ef1a ch\u1ecdn \u0111\u1ed3ng ngo\u1ea1i t\u1ec7.<\/span><\/span><\/p>\n

2. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y 1\/1\/2015 \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i t\u1ea1i ng\u00e0y 1\/1\/2015 trong ph\u1ea7n thuy\u1ebft minh BCTC do n\u0103m 2015 l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200 v\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u h\u1ed3i t\u1ed1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/span><\/p>\n

Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 sang VN\u0110 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i VAS 10 v\u00e0 Th\u00f4ng t\u01b0 161\/2007\/TT-BTC khi chuy\u1ec3n \u0111\u1ed5i BCTC c\u1ee7a c\u00f4ng ty con \u1edf n\u01b0\u1edbc ngo\u00e0i. Kh\u00f4ng th\u1ec3 vi\u1ec7n d\u1eabn l\u00ed do ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u n\u00e0y th\u00ec g\u00e2y kh\u00f3 kh\u0103n v\u00ec ph\u1ea7n m\u1ec1m ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 v\u00e0 khi ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n thay \u0111<\/span>\u1ed5i th\u00ec c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 ph\u1ea3i thay \u0111\u1ed5i theo \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u00ednh s\u00e1ch. L\u01b0u \u00fd r<\/span>\u1eb1ng quy \u0111\u1ecbnh n\u00eau tr\u00ean c\u1ee7a Th\u00f4ng t\u01b0 200 l\u00e0 ho\u00e0n to\u00e0n ph\u00f9 h\u1ee3p v\u1edbi <\/span>IAS 21 n\u00ean c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i BCTC theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/span><\/span><\/p>\n

3. V\u1ec1 vi\u1ec7c ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n c\u1ee7a c\u00e1c giao d\u1ecbch mua, b\u00e1n, \u0111i\u1ec1u chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9<\/span><\/span><\/p>\n

Ngo\u00e0i Kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 200 th\u00ec v\u1ea5n \u0111\u1ec1 n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m e Kho\u1ea3n 3.2 \u0110i\u1ec1u 20 nh\u01b0 sau: \u201ce) Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p<\/span> d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e2n c\u1ea5p c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 th<\/span>\u1ec3 ghi nh\u1eadn doanh thu t\u1ea1i th<\/span>\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to<\/span>\u00e1n ph\u1ee5 thu\u1ed9c ho\u1eb7c t\u1ea1i th\u1eddi \u0111i\u1ec3m khi \u0111<\/span>\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c b\u00e1n h\u00e0ng h\u00f3a, cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5 ra b\u00ean ngo\u00e0i\u201d.<\/span><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, vi\u1ec7c ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua, b\u00e1n h\u00e0ng gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 m\u1ed9t doanh nghi\u1ec7p l\u00e0 do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb xu\u1ea5t ra l\u00e0 h\u00f3a \u0111\u01a1n hay phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9. Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 200mang t\u00ednh khuy\u1ebfn c\u00e1o, kh\u00f4ng mang t\u00ednh b\u1eaft bu\u1ed9c.<\/span><\/p>\n

4. V\u1ec1 thuy\u1ebft minh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 suy gi\u1ea3m gi\u00e1 tr\u1ecb<\/span><\/span><\/p>\n

– V\u1ec1 gi\u00e1 tr\u1ecb h<\/span>\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 15 v\u00e0 \u0110i\u1ec3m a Kho\u1ea3n 1.2 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 200 th\u00ec khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u1ec3 tr\u00ecnh b\u00e0y tr\u00ean thuy\u1ebft minh BCTC, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n m\u00e0 doanh nghi\u1ec7p \u0111ang n\u1eafm gi\u1eef.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb ch\u01b0a ni\u00eam y\u1ebft, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u00e1c k\u1ef9 thu\u1eadt \u0111\u1ecbnh gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh l\u00fd do t\u1ea1i m\u1ee5c 2c ph\u1ea7n VI v\u1ec1 th\u00f4ng tin b\u1ed5 sung cho kho\u1ea3n m\u1ee5c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh tr\u00ean thuy\u1ebft minh BCTC.<\/span><\/p>\n

– V\u1ec1 suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 1.6 \u0110i\u1ec1u 39 Th\u00f4ng t\u01b0 200 v\u1ec1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (B\u0110S\u0110T) quy \u0111\u1ecbnh \u201c1.6. Doanh nghi\u1ec7p kh\u00f4ng tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y B\u0110S\u0110T b\u1ecb gi\u1ea3m gi\u00e1 so v\u1edbi gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng v\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 gi\u1ea3m nguy\u00ean gi\u00e1 B\u0110S\u0110T v\u00e0 ghi nh\u1eadn kho\u1ea3n t<\/span>\u1ed5n th\u1ea5t v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n)\u201d.<\/span><\/span><\/p>\n

Nh\u01b0 v\u1eady, vi\u1ec7c \u0111\u00e1nh gi\u00e1 suy gi\u1ea3m gi\u00e1 tr\u1ecb ch\u1ec9 ph\u1ea3i th\u1ef1c hi\u1ec7n khi c\u00f3 d\u1ea5u hi\u1ec7u v\u00e0 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn. N<\/span>\u1ebfu vi\u1ec7c suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a B\u0110S\u0110T kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb suy gi\u1ea3m m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec doanh nghi\u1ec7p kh\u00f4ng ghi nh\u1eadn kho\u1ea3n t\u1ed5n th\u1ea5t do suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a B\u0110S\u0110T nh\u01b0ng c\u1ea7n thuy\u1ebft minh v\u00e0 gi\u1ea3i tr\u00ecnh kh\u00e1c t\u1ea1i<\/span> m\u1ee5c 12 ph\u1ea7n VI v\u1ec1 th\u00f4ng tin b\u1ed5 sung cho kho\u1ea3n m\u1ee5c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh tr\u00ean thuy\u1ebft minh BCTC.<\/span><\/span><\/p>\n

5. V\u1ec1 h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng<\/span><\/span><\/p>\n

Th\u00f4ng t\u01b0 200 ch\u1ec9 quy \u0111\u1ecbnh vi\u1ec7c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 3524 \u0111\u1ec3 k\u1ebf to\u00e1n. M\u1ee9c tr\u00edch, th\u1eddi \u0111i\u1ec3m b<\/span>\u1eaft \u0111<\/span>\u1ea7u v\u00e0 k<\/span>\u1ebft th\u00fac vi\u1ec7c tr\u00edch… ph\u1ea3i th\u1ef1c hi\u1ec7n theo c\u01a1 ch\u1ebf ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng cho t\u1eebng ng\u00e0nh ngh\u1ec1, t\u1eebng \u0111\u01a1n v\u1ecb. V\u00ed d\u1ee5 vi\u1ec7c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed thu d\u1ecdn m\u1ecf c\u1ee7a T\u1eadp \u0111o\u00e0n d\u1ea7u kh\u00ed qu\u1ed1c gia Vi\u1ec7t Nam ho\u1eb7c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0<\/span>\u1eddng c\u1ee7a T\u1eadp \u0111o\u00e0n Than v\u00e0 Kho\u00e1ng s\u1ea3n ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng cho t\u1eebng ng\u00e0nh.<\/span><\/span><\/p>\n

6. Khi t\u00ednh EPS th\u00ec s\u1ed1 tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c t\u00ednh c\u1ee7a n\u0103m n\u00e0o?<\/span><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 200, khi t\u00ednh EPS ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi s\u1ed1 \u0111\u00e3 ho\u1eb7c s\u1ebd tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i. <\/span>S\u1ed1 tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i k\u1ef3 tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh EPS k\u1ef3 n\u00e0y. Kho\u1ea3n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa s<\/span>\u1ed1 d\u1ef1 ki\u1ebfn tr\u00edch c\u1ee7a k\u1ef3 tr\u01b0\u1edbc v\u00e0 s\u1ed1 tr\u00edch theo th\u1ef1c t\u1ebf (c\u00f3 th\u1ec3 t\u1ea1i k\u1ef3 sau) \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o EPS k\u1ef3 tr\u01b0\u1edbc (b\u00e1o c\u00e1o l\u1ea1i) v\u00e0 thuy\u1ebft minh tr\u00ean BCTC.<\/span><\/span><\/p>\n

7. C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/span><\/p>\n

a) V\u1ec1 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i cho c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7: Theo quy \u0111\u1ecbnh t\u1ea1i\u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 200, doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i kh\u00e1c nhau li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7. N<\/span>\u1ebfu quy \u0111\u1ecbnh ch\u1ec9 \u00e1p d\u1ee5ng 1 lo\u1ea1i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i cho c\u00e1c lo\u1ea1i giao d\u1ecbch kh\u00e1c nhau s\u1ebd kh\u00f4ng \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t t\u00e0i ch\u00ednh v\u00e0 n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 doanh nghi\u1ec7p s\u1ebd g\u1eb7p ph\u1ea3i nh\u1eefng v\u01b0\u1edbng m\u1eafc sau:<\/span><\/span><\/p>\n

– Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 103\/2005\/TT-BTC m\u1ed9t trong nh\u1eefng ti\u00eau chu\u1ea9n c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n l\u00e0 ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng n\u00e2ng c\u1ea5p, c\u00f3 th\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng thay \u0111\u1ed5i nh\u1ea5t \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00e3 c\u00f3. Th\u1ef1c t\u1ebf cho th\u1ea5y, \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 v<\/span>\u01b0\u1edbng m\u1eafc c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 l\u00e0 doanh nghi\u1ec7p 100% v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0<\/span>\u1edbc ngo\u00e0i) khi th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i Th\u00f4ng t\u01b0 200 m\u00e0 ch\u1ec9 c\u00f3 m\u1ed9t s<\/span>\u1ed1 doanh nghi\u1ec7p c\u00f3 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0<\/span>\u1ee3c ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

– Vi\u1ec7c \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ec9 1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i giao d\u1ecbch trong ng\u00e0y s\u1ebd g\u1eb7p ph\u1ea3i nh\u1eefng v\u01b0\u1edbng m<\/span>\u1eafc sau \u0111\u00e2y:<\/span><\/span><\/p>\n

+ Vi\u1ec7c \u00e1p d\u1ee5ng 1 lo\u1ea1i t\u1ef7 gi\u00e1 duy nh\u1ea5t c\u1ee7a <\/span>1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c <\/span>1 t<\/span>\u1ed5 ch\u1ee9c ban h\u00e0nh \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t<\/span>\u1ebf giao d\u1ecbch v\u00ec doanh nghi\u1ec7p giao d\u1ecbch <\/span>\u1edf ng\u00e2n h\u00e0ng n\u00e0y m\u00e0 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 c\u1ee7a ng\u00e2n h\u00e0ng kh\u00e1c (m\u00e0 m\u00ecnh kh\u00f4ng giao d\u1ecbch) l\u00e0 kh\u00f4ng ph\u00f9 h<\/span>\u1ee3p.<\/span><\/span><\/p>\n

+ N\u1ebfu \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n li\u00ean ng\u00e2n h\u00e0ng nh\u01b0 quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y (Quy\u1ebft \u0111\u1ecbnh s\u1ed115\/2006\/Q\u0110-BTC) th\u00ec ch\u1ec9 c\u00f3 t\u1ef7 gi\u00e1 gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 \u0111\u00f4 la M\u1ef9 d\u1eabn \u0111\u1ebfn quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng cho c\u00e1c \u0111<\/span>\u1ed3ng ti<\/span>\u1ec1n kh\u00e1c s\u1ebd b\u1ecb v<\/span>\u01b0\u1edbng m<\/span>\u1eafc do ph\u1ea3i quy \u0111\u1ed5i ch\u00e9o n\u00ean gi\u1ea3m m\u1ee9c \u0111\u1ed9 h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u.<\/span><\/span><\/p>\n

+ N\u1ebfu ch\u1ec9 \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 mua ho\u1eb7c t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i cho c\u00e1c giao d\u1ecbch kh\u00e1c nhau s\u1ebd l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi m\u1ed9t giao d\u1ecbch mua ch\u1ecbu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 t\u01b0<\/span>\u01a1ng \u1ee9ng v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c li\u00ean quan, khi tr\u1ea3 n\u1ee3 cho nh\u00e0 cung c\u1ea5p, doanh nghi\u1ec7p ph\u1ea3i mua ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng theo t\u1ef7 gi\u00e1 <\/span>b\u00e1n do \u0111\u00f3 giao d\u1ecbch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 b\u00e1n ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng. Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p thu ti\u1ec1n b\u00e1n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n doanh thu b\u00e1n h\u00e0ng, theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i, doanh nghi\u1ec7p ph\u1ea3i b\u00e1n l\u1ea1i ngo\u1ea1i t\u1ec7 cho ng\u00e2n h\u00e0ng \u0111\u1ec3 thu v\u1ec1 b\u1eb1ng VN\u0110 theo t\u1ef7 gi\u00e1 mua.<\/span><\/span><\/p>\n

+ Trong \u0111i\u1ec1u ki\u1ec7n t\u00ecnh h\u00ecnh t\u1ef7 gi\u00e1 bi\u1ebfn \u0111\u1ed9ng ph\u1ee9c t\u1ea1p nh\u01b0 hi\u1ec7n nay, vi\u1ec7c \u00e1p d\u1ee5ng 1 t\u1ef7 gi\u00e1 mua ho\u1eb7c t\u1ef7 gi\u00e1 b\u00e1n ho\u1eb7c t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n mua v\u00e0 b\u00e1n kh\u00f4ng \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ch\u00eanh <\/span>l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng doanh nghi\u1ec7p m\u00e0 c\u00f3 giao d\u1ecbch ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 l\u1edbn.<\/span><\/span><\/p>\n

b) V\u1ec1 vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee7a c\u00f4ng ty con c\u00f3 c\u00f4ng ty m\u1eb9 <\/span>\u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/span><\/p>\n

– Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u1ec3 ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC th\u00ec vi\u1ec7c k\u1ebft chuy\u1ec3n l\u00e3i\/l\u1ed7 v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u0169ng s\u1ebd th\u1ef1c hi\u1ec7n t\u1ea1i th<\/span>\u1eddi \u0111i\u1ec3m l\u1eadp BCTC, kh\u00f4ng ph\u1ea3i ch\u1ec9 l\u00e0 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (Do s\u01a1 su\u1ea5t Th\u00f4ng t\u01b0 s\u1ed1 200 b\u1ecb sai l\u1ed7i ch\u00ednh t\u1ea3).<\/span><\/span><\/p>\n

– Vi\u1ec7c c\u00f4ng ty con \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 do c\u00f4ng ty m\u1eb9 quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v<\/span>\u1edbi c\u00f4ng ty con c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ed1i v\u1edbi c\u00f4ng ty con c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1ec9 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y cho BCTC d\u00f9ng \u0111\u1ec3 h\u1ee3p nh\u1ea5t, kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v<\/span>\u1edbi BCTC c\u00f4ng b\u1ed1 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/span><\/p>\n

8. C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/span><\/span><\/p>\n

Th\u00f4ng t\u01b0 200 h\u01b0\u1edbng d\u1eabn 02 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu n\u00ean:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h<\/span>\u1ee3p ch<\/span>i ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a d\u00f2ng ti<\/span>\u1ec1n trong t\u01b0\u01a1ng lai ph\u1ea3i lo\u1ea1i tr\u1eeb chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu (n\u00ean l\u00e0 d<\/span>\u1ea5u tr\u1eeb).<\/span><\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi<\/span>\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b<\/span>\u1ed5 theo ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a d\u00f2ng ti<\/span>\u1ec1n trong t\u01b0\u01a1ng lai bao g\u1ed3m c\u1ea3 chi ph\u00ed ph\u00e1t h\u00e0nh (s\u1ebd l\u00e0 d\u1ea5u c\u1ed9ng).<\/span><\/span><\/p>\n

Tuy nhi\u00ean, do <\/span>s\u01a1 su\u1ea5t n\u00ean Th\u00f4ng t\u01b0 200 ch\u01b0a n\u00f3i r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a 2 t<\/span>\u00ecnh hu\u1ed1ng n\u00e0y. \u0110<\/span>\u1ec1 ngh\u1ecb c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u1ed1i h<\/span>\u1ee3p h\u01b0\u1edbng d<\/span>\u1eabn r\u00f5 cho doanh nghi\u1ec7p nh\u1eadn bi\u1ebft s\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a 2 tr\u01b0\u1eddng h<\/span>\u1ee3p.<\/span><\/span><\/p>\n

– Do tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh lu\u00f4n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00e0nh 02 c\u1ea5u ph\u1ea7n l\u00e0 c\u1ea5u ph\u1ea7n n<\/span>\u1ee3 g\u1ed1c v\u00e0 quy\u1ec1n ch\u1ecdn. N\u1ee3 g\u1ed1c lu\u00f4n l\u00e0 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n trong t\u01b0\u01a1ng lai (\u0111\u00e3 \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u d\u00f2ng ti\u1ec1n) n\u00ean kh\u00f4ng c\u00f2n kh\u00e1i ni\u1ec7m chi<\/span>\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i n\u1eefa. Chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u00e1i phi<\/span>\u1ebfu th\u01b0\u1eddng.<\/span><\/span><\/p>\n

– Do tr\u00e1i phi\u1ebfu l\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 th\u01b0\u1eddng l\u00e0 c\u00e1c giao d\u1ecbch \u0111a ph\u01b0\u01a1ng n\u00ean th\u01b0\u1eddng ch\u1ec9 ph\u00e1t sinh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang. V\u00ec v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u1ea7n tu\u00e2n th\u1ee7 ngay chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf.<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay theo kh\u1ebf \u01b0\u1edbc vay l\u00e0 song ph\u01b0\u01a1ng, n\u1ebfu \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi<\/span>\u1ebfu s\u1ebd ch\u01b0a th<\/span>\u1ec3 ph\u00f9 h\u1ee3p ngay v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf. M\u1eb7t kh\u00e1c, chi ph\u00ed c\u1ee7a kho\u1ea3n vay song ph\u01b0\u01a1ng th\u01b0\u1eddng nh\u1ecf h\u01a1n chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu. Do \u0111\u00f3, \u0111<\/span>\u1ec3 \u0111\u01a1n gi\u1ea3n n\u00ean ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n nay m<\/span>\u1edbi ch\u1ec9 y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, qu\u1ed1c t\u1ebf. Trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 s\u1ebd nh\u1ea5t th\u1ec3 h\u00f3a ph\u01b0\u01a1ng ph\u00e1p k<\/span>\u1ebf to\u00e1n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay (chi ph\u00ed thu x<\/span>\u1ebfp kho\u1ea3n vay ngo\u00e0i l\u00e3i vay) c\u1ee7a c\u1ea3 2 h\u00ecnh th\u1ee9c vay n\u00eau tr\u00ean.<\/span><\/span><\/p>\n

9. C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/span><\/p>\n

– Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf s\u1ed1 37 m\u00e0 Th\u00f4ng t\u01b0 200 \u0111\u00e3 ti\u1ebfp c\u1eadn th\u00ec kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3 khi:<\/span><\/span><\/p>\n

+ Ng\u01b0\u1eddi mua ch\u01b0a \u0111\u01b0<\/span>\u1ee3c nh\u1eadn d\u1ecbch v\u1ee5 cung c\u1ea5p (c\u00f4ng vi\u1ec7c ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n);<\/span><\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady nh\u01b0ng ch\u01b0a ho\u00e0n to\u00e0n ch\u1eafc ch\u1eafn;<\/span><\/p>\n

+ Th<\/span>\u1eddi gian thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0<\/span>\u1ee3c m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn.<\/span><\/span><\/p>\n

V<\/span>\u00ec v\u1ead<\/span>y, tr\u00ean <\/span>tinh th<\/span>\u1ea7n ti<\/span>\u1ebfp <\/span>c\u1eadn v<\/span>\u1edbi IAS 37, Th\u00f4ng t\u01b0 200 \u0111\u00e3 quy \u0111\u1ecbnh vi\u1ec7c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 theo y\u00eau c<\/span>\u1ea7u k\u1ef9 thu\u1eadt c\u1ee7a <\/span>TSC\u0110 <\/span>l\u00e0 ngh<\/span>\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c b\u00ecnh th\u01b0\u1eddng theo ti\u00eau chu\u1ea9n thi<\/span>\u1ebft k\u1ebf <\/span>l\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 do \u0111\u00e1p \u1ee9ng c\u1ea3 3 y\u00eau c<\/span>\u1ea7u c\u1ee7a Chu\u1ea9n m\u1ef1c qu<\/span>\u1ed1c t<\/span>\u1ebf. \u0110\u1ed3ng th\u1eddi c\u0169ng kh\u00f4ng m\u00e2u thu\u1eabn v<\/span>\u1edbi VAS 18 v\u00ec VAS 18 ch\u01b0a \u0111<\/span>\u1ec1 c\u1eadp v<\/span>\u1ea5n \u0111<\/span>\u1ec1 n\u00e0y.<\/span><\/span><\/p>\n

– Vi\u1ec7c tr\u00edch Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 \u0111\u01b0<\/span>\u1ee3c th\u1ef1c hi\u1ec7n (m\u1eb7c d\u00f9 doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (t\u1ee9c l\u00e0 c\u00f3 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd) v\u00e0 \u0111\u00e3 \u0111\u01b0<\/span>\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m 2009 theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 244 n\u00ean quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200 l\u00e0 mang t\u00ednh k\u1ebf th\u1eeba (kh\u00f4ng ph\u1ea3i l\u00e0 quy \u0111\u1ecbnh m<\/span>\u1edbi) n\u00ean kh\u00f4ng tr\u00e1i v\u1edbi c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/span><\/span><\/p>\n

10. H\u01b0\u1edbng d\u1eabn l\u1eadp BCLCTT<\/span><\/span><\/p>\n

Theo quy \u0111\u1ecbnh TK 242 bao g\u1ed3m c\u1ea3 kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc m\u1ed9t l\u1ea7n ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh. X\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t, d\u00f2ng ti\u1ec1n tr\u1ea3 t<\/span>r\u01b0\u1edbc m\u1ed9t l\u1ea7n ti\u1ec1n thu\u00ea \u0111\u1ea5t hay d\u00f2ng ti\u1ec1n ph\u00e1t sinh t\u1eeb vi\u1ec7c mua quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n \u0111\u1ec1u l\u00e0 d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. Tuy nhi\u00ean n\u1ebfu vi\u1ec7c tr\u1ea3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nhi\u1ec1u l\u1ea7n th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng kinh doanh. Do \u0111\u00f3, ch\u1ec9 ti\u00eau \u201ct\u0103ng, gi\u1ea3m chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u201d kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u1edbi s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 tr\u01b0\u1edbc m\u1ed9t l\u1ea7n kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn <\/span>l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh (Th\u00f4ng t\u01b0 200 b\u1ecb l\u1ed7i ch\u00ednh t\u1ea3 thi\u1ebfu ch\u1eef \u201ckh\u00f4ng\u201d).<\/span><\/span><\/p>\n

11. H\u01b0\u1edbng d\u1eabn l\u1eadp BCKQKD<\/span><\/span><\/p>\n

– Th\u00f4ng t\u01b0 200 c\u00f3 l\u1ed7i ch\u00ednh t\u1ea3 l\u00e0 th\u1eeba ch\u1eef \u201cB\u0110S\u0110T\u201d. Ch\u1ec9 c\u00f3 ch\u00eanh l\u1ec7ch thu<\/span> – chi v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 m<\/span>\u1edbi \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 theo s\u1ed1 thu\u1ea7n tr\u00ean \u1edf ch\u1ec9 ti\u00eau thu nh\u1eadp kh\u00e1c c\u00f2n doanh thu v\u1ec1 B\u0110S\u0110T \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ch\u1ec9 ti\u00eau doanh thu, kh\u00f4ng tr\u00ecnh b\u00e0y \u1edf ch\u1ec9 ti\u00eau thu nh\u1eadp kh\u00e1c.<\/span><\/span><\/p>\n

12. V\u1ec1 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi kho\u1ea3n m\u1ee5c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc th\u00ec vi\u1ec7c ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n c\u0103n c\u1ee9 v\u00e0o k\u1ef3 h\u1ea1n g\u1ed1c c\u1ee7a t\u1eebng kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc m\u00e0 kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i \u0111\u1ec3 ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n. (Kh\u00f4ng t\u00e1i ph\u00e2n lo\u1ea1i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n th\u00e0nh ng\u1eafn h\u1ea1n).<\/span><\/p>\n

13. V\u1ec1 thuy\u1ebft minh BCTC<\/span><\/span><\/p>\n

Vi\u1ec7c thuy\u1ebft minh BCTC c\u0169ng c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng kh\u00e1i ni\u1ec7m tr\u1ecdng y\u1ebfu \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh thuy\u1ebft minh. Do c\u00e2u h\u1ecfi c\u1ee7a qu\u00fd c\u00f4ng ty ch\u01b0a r\u00f5 n\u00ean B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a th\u1ec3<\/span> \u00fd ki\u1ebfn. C\u1ea7n l\u01b0u \u00fd r\u1eb1ng khi \u00e1p d\u1ee5ng kh\u00e1i ni\u1ec7m tr\u1ecdng y\u1ebfu th\u00ec ph\u1ea3i thuy\u1ebft minh trong ph\u1ea7n \u201cNh\u1eefng th\u00f4ng tin kh\u00e1c\u201d t\u1ea1i m\u1ee5c IX.7 c\u1ee7a TMBCTC.<\/span><\/p>\n

14. V\u1ec1 ghi nh\u1eadn doanh thu<\/span><\/span><\/p>\n

V\u1ec1 nguy\u00ean t\u1eafc, doanh thu ph\u1ea3i ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v<\/span>\u1edbi ngh\u0129a v\u1ee5 \u0111\u00e3 ph\u00e1t sinh. V\u00ec v\u1eady doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu c\u1ee7a h\u00e0ng t\u1eb7ng, khuy\u1ebfn m\u1ea1i khi ch\u01b0a giao h\u00e0ng do ch\u01b0a \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng v\u00e0 theo \u0111\u00f3 DN kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t kho\u1ea3n tr\u00edch tr\u01b0\u1edbc gi\u00e1 v<\/span>\u1ed1n h\u00e0ng b\u00e1n \u0111<\/span>\u1ed1i v\u1edbi h\u00e0ng t\u1eb7ng, khuy\u1ebfn m\u1ea1i.<\/span><\/span><\/p>\n

15. V\u1ec1 tr\u00edch tr\u01b0\u1edbc kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span><\/span><\/p>\n

– Theo nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng ch\u1ec9 c\u00f3 th\u1ec3 tr\u00edch tr<\/span>\u01b0\u1edbc chi ph\u00ed m\u00e0 kh\u00f4ng th\u1ec3 tr\u00edch tr\u01b0<\/span>\u1edbc kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u00ec n\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s<\/span>\u1ed1 doanh thu b\u1ecb gi\u1ea3m tr\u1eeb th\u00ec ph\u1ea3i ghi nh\u1eadn doanh thu theo s\u1ed1 thu\u1ea7n ngay.<\/span><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 tr\u01b0\u1edbc b\u00e1n h\u00e0ng, k\u1ef3 sau m<\/span>\u1edbi ph\u00e1t sinh kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu th\u00ec \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n (\u0110i\u1ec1u 81 Th\u00f4ng t\u01b0 200). N\u1ebfu kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu th\u1ecfa m\u00e3n s\u1ef1 ki\u1ec7n sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 s\u1ef1 ki\u1ec7n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o doanh thu k\u1ef3 b\u00e1n h\u00e0ng. Ng\u01b0\u1ee3c l\u1ea1i, kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 m\u00e0 vi\u1ec7c chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 ph\u00e1t sinh.<\/span><\/span><\/p>\n

16. <\/span>V\u1ec1 TK 413<\/span><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi giao d\u1ecbch mua s\u1eafm t\u00e0i s\u1ea3n ho\u1eb7c thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c thanh to\u00e1n ngay b\u1eb1ng ngo\u1ea1i t\u1ec7 (kh\u00f4ng qua TK ph\u1ea3i tr\u1ea3) \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 mua (v\u00ec DN kh\u00f4ng ph\u1ea3i chi ti\u1ec1n VN\u0110 \u0111<\/span>\u1ec3mua ngo\u1ea1i t\u1ec7 m\u00e0 s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 \u1edf qu\u1ef9 ho\u1eb7c ngo\u1ea1i t\u1ec7 l\u00e0 TGNH \u0111\u1ec3 thanh to\u00e1n). Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00e0i s\u1ea3n kh\u00f4ng ghi nh\u1eadn cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i.<\/span><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi giao d\u1ecbch mua s\u1eafm t\u00e0i s\u1ea3n ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh nh\u01b0ng ch\u01b0a tr\u1ea3 ti\u1ec1n th\u00ec v\u1ec1 doanh nghi\u1ec7p ghi nh\u1eadn kho\u1ea3n n<\/span>\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng ghi nh\u1eadn th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n.<\/span><\/span><\/p>\n

17. V\u1ec1 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/span><\/p>\n

Th\u00f4ng t\u01b0 200 kh\u00f4ng y\u00eau c\u1ea7u h\u1ed3i t\u1ed1 n\u00ean gi\u00e1 tr\u1ecb kh\u1ea5u hao l\u0169y k\u1ebf c\u1ee7a B\u0110S\u0110T n<\/span>\u1eafm gi\u1eef ch<\/span>\u1edd t\u0103ng gi\u00e1 tr\u01b0\u1edbc \u0111\u00e2y v\u1eabn \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cHao m\u00f2n l\u0169y k\u1ebf\u201d<\/span> v\u00e0 thuy\u1ebft minh th\u00e0nh m\u1ed9t d\u00f2ng ri\u00eang tr\u00ean TM BCTC (v\u00ec s\u1ebd ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 25 VAS 05 v\u00e0 Kho\u1ea3n 1.8 \u0110i\u1ec1u 39 l\u00e0 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng B\u0110S\u0110T kh\u00f4ng l\u00e0m thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hay \u0111\u1ec3 l\u1eadp BCTC).<\/span><\/span><\/p>\n

18. Th\u00f4ng t\u01b0 200 quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn t\u1ed5n th\u1ea5t do suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a B\u0110S\u0110T \u0111\u1ec3 ph\u00f9 h<\/span>\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 khi B\u0110S\u0110T t\u0103ng tr<\/span>\u1edf l\u1ea1i th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 \u0111\u00e3 ghi gi\u1ea3m tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/span><\/p>\n

19. V\u1ec1 tu\u00e2n th\u1ee7 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/span><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 200 th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a DN ph\u1ea3i c\u00f3 c\u1ed9t t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u00ec Th\u00f4ng t\u01b0 cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 quy\u1ebft \u0111\u1ecbnh bi<\/span>\u1ec3u m\u1eabu s\u1ed5 k<\/span>\u1ebf to\u00e1n mi\u1ec5n l\u00e0 doanh nghi\u1ec7p ph\u1ea3i ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h<\/span>\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

20. <\/span>V\u1ec1 th\u00f4ng tin so s\u00e1nh tr\u00ean BCTC<\/span><\/span><\/p>\n

– T\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 4.2 \u0110i\u1ec1u 69 th\u00ec kho\u1ea3n l\u00e3i\/l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p (theo Th\u00f4ng t\u01b0 179) ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft tr\u00ean TK 3387\/242 \u0111\u1ebfn tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b<\/span>\u1ed5 v\u00e0o TK 515\/635 ngay trong n\u0103m 2015 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/span><\/p>\n

– Vi\u1ec7c k\u1ebf to\u00e1n tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m 2015 tr\u1edf \u0111i, \u0111\u1ed1i v\u1edbi tr\u00e1i phi\u1ebfu chuy<\/span>\u1ec3n \u0111\u1ed5i \u0111\u00e3 ph\u00e1t h\u00e0nh t\u1eeb nh\u1eefng n\u0103m tr\u01b0<\/span>\u1edbc kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i h\u1ed3i t\u1ed1 \u0111\u1ec3 t\u00ednh to\u00e1n l\u1ea1i s\u1ed1 d\u01b0.<\/span><\/span><\/p>\n

21. <\/span>V\u1ec1 v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay<\/span><\/span><\/p>\n

– Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g Kho\u1ea3n 1 \u0110i\u1ec1u 54 Th\u00f4ng t\u01b0 200 quy \u0111\u1ecbnh \u201cVi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a ph\u1ea3i tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cChi ph\u00ed \u0111i vay\u201d. Vi\u1ec7c v\u1ed1n h\u00f3a l\u00e3i vay trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau: \u0110\u1ed1i v\u1edbi kho\u1ea3n vay ri\u00eang ph\u1ee5c v\u1ee5 vi\u1ec7c x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T, l\u00e3i vay \u0111\u01b0<\/span>\u1ee3c v\u1ed1n h\u00f3a k\u1ec3 c\u1ea3 khi th\u1eddi gian x\u00e2y d\u1ef1ng d\u01b0<\/span>\u1edbi 12 th\u00e1ng\u201d.<\/span><\/span><\/p>\n

Th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th<\/span>\u1eddi gian \u0111\u1ed1i v\u1edbi vi\u1ec7c x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n d\u1edf dang l\u00e0 tr\u00ean hay d\u01b0\u1edbi 12 th\u00e1ng n\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 ph\u00f9 h<\/span>\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf l\u00e0 TSC\u0110, B\u0110S\u0110T th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c t\u00e0i s\u1ea3n s\u1ea3n xu\u1ea5t h\u00e0ng <\/span>lo\u1ea1t nh\u01b0 h\u00e0ng t\u1ed3n kho. V\u00ec v\u1eady Th\u00f4ng t\u01b0 200 quy \u0111\u1ecbnh v\u1ed1n h\u00f3a k\u1ec3 c\u1ea3 khi th<\/span>\u1eddi gian x\u00e2y d\u1ef1ng c\u1ee7a t\u00e0i s\u1ea3n d\u01b0\u1edbi 12 th\u00e1ng.<\/span><\/span><\/p>\n

Chu\u1ea9n m\u1ef1c k\u1ebf <\/span>to\u00e1n v<\/span>\u00e0 ch<\/span>\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p <\/span>\u0111\u1ec1u do B\u1ed9 T<\/span>\u00e0i ch\u00ednh ban h\u00e0nh, v\u00ec v<\/span>\u1eady theo Lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec v\u0103n b\u1ea3n do c\u00f9ng m\u1ed9t c\u01a1 quan ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 c\u00f9ng 1 v<\/span>\u1ea5n \u0111<\/span>\u1ec1 th<\/span>\u00ec v<\/span>\u0103n b\u1ea3n ban h\u00e0nh sau s\u1ebd thay th\u1ebf v\u0103n b\u1ea3n \u0111\u00e3 ban h\u00e0nh tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 \u00fd ki\u1ebfn tr\u1ea3 l\u1eddi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ec1 ngh\u1ecb Qu\u00fd C\u00f4ng ty nghi\u00ean c\u1ee9u th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/span>– Nh\u01b0 tr\u00ean;
\n<\/span>– L\u00e3nh \u0111\u1ea1o B\u1ed9 (\u0111\u1ec3 b\u00e1o c\u00e1o);
\n<\/span>– V\u1ee5 Ph\u00e1p ch\u1ebf;<\/span><\/span>
\n – L\u01b0u: VT, V\u1ee5 C\u0110KT (8)<\/span><\/td>\n		\n

TL. B\u1ed8 TR\u01af\u1edeNG<\/span><\/strong>
\n V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N V\u00c0 KI\u1ec2M TO\u00c1N<\/span><\/strong><\/p>\n

\u0110\u1eb7ng Th\u00e1i H\u00f9ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 12568\/BTC-C\u0110KT V\/v Gi\u1ea3i th\u00edch n\u1ed9i dung Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC. K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadp c\u00e1c v\u0103n b\u1ea3n k\u1ebf to\u00e1n thu\u1ebf m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":16672,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2011],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16652"}],"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=16652"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16652\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16672"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16652"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}