{"id":19820,"date":"2015-12-22T02:55:53","date_gmt":"2015-12-22T02:55:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19820"},"modified":"2016-12-07T07:35:35","modified_gmt":"2016-12-07T07:35:35","slug":"nguyen-tac-ke-toan-theo-luat-ke-toan-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19820","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"

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

Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a> m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 6 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u01b0 sau<\/span><\/h2>\n

“1. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c. Sau ghi nh\u1eadn ban \u0111\u1ea7u, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 m\u00e0 gi\u00e1 tr\u1ecb bi\u1ebfn \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/em><\/p>\n

2. C\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m; tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i gi\u1ea3i tr\u00ecnh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/em><\/p>\n

3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i thu th\u1eadp, ph\u1ea3n \u00e1nh kh\u00e1ch quan, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ef1c t\u1ebf v\u00e0 \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n m\u00e0 nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/span><\/em><\/p>\n

4. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi. Th\u00f4ng tin, s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng khai theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 v\u00e0 \u0110i\u1ec1u 32 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/em><\/p>\n

5. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n thu, chi m\u1ed9t c\u00e1ch th\u1eadn tr\u1ecdng, kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/em><\/p>\n

6. Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c, t\u00ean g\u1ecdi c\u1ee7a giao d\u1ecbch.<\/span><\/em><\/p>\n

7. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, 4, 5 v\u00e0 6 \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.”<\/span><\/em><\/p>\n

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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n

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

Lu\u1eadt k\u1ebf to\u00e1n 2015 v\u1edbi r\u1ea5t nhi\u1ec1u \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":19875,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2392],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19820"}],"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=19820"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19820\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19875"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19820"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}