{"id":19827,"date":"2015-12-22T03:09:24","date_gmt":"2015-12-22T03:09:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19827"},"modified":"2016-12-07T07:30:12","modified_gmt":"2016-12-07T07:30:12","slug":"ke-toan-tai-chinh-ke-toan-quan-tri-ke-toan-tong-hop-ke-toan-chi-tiet-theo-luat-ke-toan-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19827","title":{"rendered":"K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n chi ti\u1ebft theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"

\"K\u1ebf<\/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\u00a0K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n chi ti\u1ebft theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 9 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n chi ti\u1ebft theo Lu\u1eadt k\u1ebf to\u00e1n 2015 nh\u01b0 sau:<\/span><\/p>\n

1. K\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n g\u1ed3m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb.<\/span><\/h3>\n

2. Khi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebf to\u00e1n chi ti\u1ebft nh\u01b0 sau:<\/span><\/h3>\n

a) K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ph\u1ea3i thu th\u1eadp, x\u1eed l\u00fd, ghi ch\u00e9p v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u1ed5ng qu\u00e1t v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n, t\u00ecnh h\u00ecnh v\u00e0 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. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n chi ti\u1ebft;<\/span><\/p>\n

b) K\u1ebf to\u00e1n chi ti\u1ebft ph\u1ea3i thu th\u1eadp, x\u1eed l\u00fd, ghi ch\u00e9p v\u00e0 cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft b\u1eb1ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, \u0111\u01a1n v\u1ecb hi\u1ec7n v\u1eadt v\u00e0 \u0111\u01a1n v\u1ecb th\u1eddi gian lao \u0111\u1ed9ng theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. K\u1ebf to\u00e1n chi ti\u1ebft minh h\u1ecda cho k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n chi ti\u1ebft ph\u1ea3i kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

3. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng.<\/span><\/h3>\n

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

\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/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 K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n chi ti\u1ebft theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":19886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2394,2395,2396,2397],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19827"}],"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=19827"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19827\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19886"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19827"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}