{"id":19829,"date":"2015-12-22T03:13:18","date_gmt":"2015-12-22T03:13:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19829"},"modified":"2016-12-07T07:26:37","modified_gmt":"2016-12-07T07:26:37","slug":"don-vi-tinh-chu-viet-chu-so-theo-quy-dinh-cua-luat-ke-toan-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19829","title":{"rendered":"\u0110\u01a1n v\u1ecb t\u00ednh, ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"

\"\u0110\u01a1n<\/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 Centax<\/a> xin chia s\u1ebb \u0110\u01a1n v\u1ecb t\u00ednh, ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 10 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh\u00a0\u0110\u01a1n v\u1ecb t\u00ednh trong k\u1ebf to\u00e1n\u00a0nh\u01b0 sau:<\/strong><\/span><\/h2>\n

“1. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d, k\u00fd hi\u1ec7u qu\u1ed1c t\u1ebf l\u00e0 \u201cVND\u201d. Trong tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ghi theo nguy\u00ean t\u1ec7 v\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1ef1c t\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c; \u0111\u1ed1i v\u1edbi lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i th\u00f4ng qua m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu thu, chi b\u1eb1ng m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c t\u1ef1 l\u1ef1a ch\u1ecdn lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u00f3 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 k\u1ebf to\u00e1n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1ef1c t\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/em><\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb hi\u1ec7n v\u1eadt v\u00e0 \u0111\u01a1n v\u1ecb th\u1eddi gian lao \u0111\u1ed9ng s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb \u0111o ph\u00e1p \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam; tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb \u0111o kh\u00e1c th\u00ec ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb \u0111o ph\u00e1p \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1, s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb t\u00ednh r\u00fat g\u1ecdn khi l\u1eadp ho\u1eb7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/em><\/span><\/p>\n

4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.”<\/em><\/span><\/p>\n

\u0110i\u1ec1u 11 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 ch\u1eef s\u1ed1, ch\u1eef vi\u1ebft trong k\u1ebf to\u00e1n nh\u01b0 sau:<\/strong><\/span><\/h2>\n

“1. Ch\u1eef vi\u1ebft s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n l\u00e0 ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i s\u1eed d\u1ee5ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam th\u00ec ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi ti\u1ebfng Vi\u1ec7t v\u00e0 ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i.<\/em><\/span><\/p>\n

2. Ch\u1eef s\u1ed1 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n l\u00e0 ch\u1eef s\u1ed1 \u1ea2-r\u1eadp; sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, h\u00e0ng tri\u1ec7u, h\u00e0ng t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.); khi c\u00f2n ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb th\u00ec sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,).<\/em><\/span><\/p>\n

3. Doanh nghi\u1ec7p, chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i chuy\u1ec3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 c\u00f4ng ty m\u1eb9, t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c s\u1eed d\u1ee5ng chung ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd, thanh to\u00e1n giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, h\u00e0ng tri\u1ec7u, h\u00e0ng t\u1ef7; khi c\u00f2n ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb th\u00ec sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.) v\u00e0 ph\u1ea3i ch\u00fa th\u00edch trong t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p c\u01a1 quan thu\u1ebf, c\u01a1 quan th\u1ed1ng k\u00ea v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.”<\/em><\/span><\/p>\n

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

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<\/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 \u0110\u01a1n v\u1ecb t\u00ednh, ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":19892,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2398,2399,2400],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19829"}],"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=19829"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19829\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19892"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19829"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}