![\"\u0110\u1ed1i](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Doi-tuong-luat-ke-toan-2015.png\")
<\/h2>\n<\/h2>\nLu\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 \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n \u0110i\u1ec1u 8 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n nh\u01b0 sau:<\/strong><\/span><\/p>\n a) Ti\u1ec1n, v\u1eadt t\u01b0 v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/span><\/p>\n b) Ngu\u1ed3n kinh ph\u00ed, qu\u1ef9;<\/span><\/p>\n c) C\u00e1c kho\u1ea3n thanh to\u00e1n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n d) Thu, chi v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch thu, chi ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n \u0111) Thu, chi v\u00e0 k\u1ebft d\u01b0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n e) \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n g) N\u1ee3 v\u00e0 x\u1eed l\u00fd n\u1ee3 c\u00f4ng;<\/span><\/p>\n h) T\u00e0i s\u1ea3n c\u00f4ng;<\/span><\/p>\n i) T\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n ph\u1ea3i thu, ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n a) T\u00e0i s\u1ea3n;<\/span><\/p>\n b) N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n c) Doanh thu, chi ph\u00ed kinh doanh, thu nh\u1eadp v\u00e0 chi ph\u00ed kh\u00e1c;<\/span><\/p>\n d) Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n \u0111) K\u1ebft qu\u1ea3 v\u00e0 ph\u00e2n chia k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n e) T\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n ph\u1ea3i thu, ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n a) C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n b) C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng;<\/span><\/p>\n c) C\u00e1c kho\u1ea3n thanh to\u00e1n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n1. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p; ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc g\u1ed3m:<\/strong><\/span><\/h2>\n
2. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc g\u1ed3m t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d v\u00e0 i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/strong><\/span><\/h2>\n
3. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1eeb ho\u1ea1t \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, g\u1ed3m:<\/strong><\/span><\/h2>\n
4. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh g\u1ed3m:<\/strong><\/span><\/h2>\n