{"id":19838,"date":"2015-12-22T03:39:32","date_gmt":"2015-12-22T03:39:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19838"},"modified":"2016-12-07T07:14:25","modified_gmt":"2016-12-07T07:14:25","slug":"tai-khoan-va-he-thong-tai-khoan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19838","title":{"rendered":"T\u00e0i kho\u1ea3n v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"
\"T\u00e0i

T\u00e0i kho\u1ea3n v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p><\/div>\n

Lu\u1eadt k\u1ebf to\u00e1n 2015 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 t\u1edbi b\u1ea1n \u0111\u1ecdc:<\/span><\/p>\n

1.\u00a0T\u00e0i kho\u1ea3n v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n\u00a0<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 22 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“1. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh theo n\u1ed9i dung kinh t\u1ebf.<\/em><\/span><\/p>\n

2.<\/em><\/span>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ea7n s\u1eed d\u1ee5ng<\/span><\/p>\n

M\u1ed7i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/span><\/p>\n

3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 nhi\u1ec7m v\u1ee5 thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/em><\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/em><\/span><\/p>\n

c) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/em><\/span><\/p>\n

d) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

\u0111) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c.”<\/em><\/span><\/p>\n

2.\u00a0L\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 23 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

” – \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u1ec3 ch\u1ecdn h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u1edf \u0111\u01a1n v\u1ecb m\u00ecnh.<\/em><\/span><\/p>\n

– \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.”<\/em><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam :\u00a0Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb 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 T\u00e0i kho\u1ea3n v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":19907,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2405],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19838"}],"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=19838"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19838\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19907"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19838"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}