{"id":19840,"date":"2015-12-25T03:49:04","date_gmt":"2015-12-25T03:49:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19840"},"modified":"2016-12-07T06:43:58","modified_gmt":"2016-12-07T06:43:58","slug":"quy-dinh-ve-so-ke-toan-theo-luat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19840","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"
\"Quy

Quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/span><\/p><\/div>\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\u00a0Quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

A. Quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n<\/span><\/h2>\n

\u0110i\u1ec1u 24 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“1. S\u1ed5 k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, h\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

2. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ghi r\u00f5 t\u00ean \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; t\u00ean s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m kh\u00f3a s\u1ed5; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; s\u1ed1 trang; \u0111\u00f3ng d\u1ea5u gi\u00e1p lai.<\/em><\/span><\/p>\n

3. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Ng\u00e0y, th\u00e1ng, n\u0103m ghi s\u1ed5;<\/em><\/span><\/p>\n

b) S\u1ed1 hi\u1ec7u v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5;<\/em><\/span><\/p>\n

c) T\u00f3m t\u1eaft n\u1ed9i dung c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/em><\/span><\/p>\n

d) S\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n;<\/em><\/span><\/p>\n

\u0111) S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, s\u1ed1 ph\u00e1t sinh trong k\u1ef3, s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/em><\/span><\/p>\n

4. S\u1ed5 k\u1ebf to\u00e1n g\u1ed3m s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft.<\/em><\/span><\/p>\n

5. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n”<\/em><\/span><\/p>\n

B. Quy \u0111\u1ecbnh v\u1ec1 h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 25 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng s\u1ed5 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 s\u1ed5 k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u1ec3 ch\u1ecdn m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u1edf \u0111\u01a1n v\u1ecb.<\/em><\/span><\/p>\n

\u00a0– M\u1ed7i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n cho m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/em><\/span><\/p>\n

– \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 ho\u00e1 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb.”<\/em><\/span><\/p>\n

C. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c m\u1edf s\u1ed5, ghi s\u1ed5, kh\u00f3a s\u1ed5 v\u00e0 l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 26 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0vi\u1ec7c m\u1edf s\u1ed5, ghi s\u1ed5, kh\u00f3a s\u1ed5 v\u00e0 l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

” – S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i m\u1edf v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi th\u00e0nh l\u1eadp, s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i m\u1edf t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp.<\/em><\/span><\/p>\n

\u00a0– \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

\u00a0– S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi k\u1ecbp th\u1eddi, r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 theo c\u00e1c n\u1ed9i dung c\u1ee7a s\u1ed5. Th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u00fang v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

\u00a0– Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh. Th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m sau ph\u1ea3i k\u1ebf ti\u1ebfp th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi li\u00ean t\u1ee5c t\u1eeb khi m\u1edf s\u1ed5 \u0111\u1ebfn khi kh\u00f3a s\u1ed5.<\/em><\/span><\/p>\n

\u00a0– Th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi b\u1eb1ng b\u00fat m\u1ef1c; kh\u00f4ng ghi xen th\u00eam v\u00e0o ph\u00eda tr\u00ean ho\u1eb7c ph\u00eda d\u01b0\u1edbi; kh\u00f4ng ghi ch\u1ed3ng l\u00ean nhau; kh\u00f4ng ghi c\u00e1ch d\u00f2ng; tr\u01b0\u1eddng h\u1ee3p ghi kh\u00f4ng h\u1ebft trang ph\u1ea3i g\u1ea1ch ch\u00e9o ph\u1ea7n kh\u00f4ng ghi; khi ghi h\u1ebft trang ph\u1ea3i c\u1ed9ng s\u1ed1 li\u1ec7u t\u1ed5ng c\u1ed9ng c\u1ee7a trang v\u00e0 chuy\u1ec3n s\u1ed1 li\u1ec7u t\u1ed5ng c\u1ed9ng sang trang k\u1ebf ti\u1ebfp.<\/em><\/span><\/p>\n

\u00a0– \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

\u00a08 – \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i \u0110i\u1ec1u 24, \u0110i\u1ec1u 25 v\u00e0 c\u00e1c kho\u1ea3n 1, 2, 3, 4 v\u00e0 6 \u0110i\u1ec1u n\u00e0y, tr\u1eeb vi\u1ec7c \u0111\u00f3ng d\u1ea5u gi\u00e1p lai. Sau khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed ph\u1ea3i in s\u1ed5 k\u1ebf to\u00e1n ra gi\u1ea5y v\u00e0 \u0111\u00f3ng th\u00e0nh quy\u1ec3n ri\u00eang cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ec3 \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng in ra gi\u1ea5y m\u00e0 th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m tra c\u1ee9u \u0111\u01b0\u1ee3c trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.<\/em><\/span><\/p>\n

D. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 27 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0vi\u1ec7c\u00a0s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“Khi ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a l\u00e0m m\u1ea5t d\u1ea5u v\u1ebft th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi sai m\u00e0 ph\u1ea3i s\u1eeda ch\u1eefa theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Ghi c\u1ea3i ch\u00ednh b\u1eb1ng c\u00e1ch g\u1ea1ch m\u1ed9t \u0111\u01b0\u1eddng th\u1eb3ng v\u00e0o ch\u1ed7 sai v\u00e0 ghi s\u1ed1 ho\u1eb7c ch\u1eef \u0111\u00fang \u1edf ph\u00eda tr\u00ean v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean c\u1ea1nh;<\/em><\/span><\/p>\n

b) Ghi s\u1ed1 \u00e2m b\u1eb1ng c\u00e1ch ghi l\u1ea1i s\u1ed1 sai b\u1eb1ng m\u1ef1c \u0111\u1ecf ho\u1eb7c ghi l\u1ea1i s\u1ed1 sai trong d\u1ea5u ngo\u1eb7c \u0111\u01a1n, sau \u0111\u00f3 ghi l\u1ea1i s\u1ed1 \u0111\u00fang v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean c\u1ea1nh;<\/em><\/span><\/p>\n

c) Ghi \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng c\u00e1ch l\u1eadp \u201cch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh\u201d v\u00e0 ghi th\u00eam s\u1ed1 ch\u00eanh l\u1ec7ch cho \u0111\u00fang.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t tr\u01b0\u1edbc khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ph\u1ea3i s\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m \u0111\u00f3.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t sau khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ph\u1ea3i s\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m \u0111\u00e3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 thuy\u1ebft minh v\u1ec1 vi\u1ec7c s\u1eeda ch\u1eefa n\u00e0y.<\/em><\/span><\/p>\n

S\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p ghi s\u1ed5 b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.”<\/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 Quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":19912,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2406],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19840"}],"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=19840"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19840\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19912"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19840"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}