{"id":19851,"date":"2015-12-26T04:23:20","date_gmt":"2015-12-26T04:23:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19851"},"modified":"2016-12-05T08:51:20","modified_gmt":"2016-12-05T08:51:20","slug":"quy-dinh-ve-kiem-ke-tai-san-theo-luat-ke-toan-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19851","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"
\"Quy

Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n <\/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 Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 40 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c<\/strong>\u00a0Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n nh\u01b0 sau<\/strong><\/span><\/h2>\n

1. Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n l\u00e0 vi\u1ec7c c\u00e2n, \u0111ong, \u0111o, \u0111\u1ebfm s\u1ed1 l\u01b0\u1ee3ng; x\u00e1c nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u trong s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m;<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n ho\u1eb7c b\u00e1n, cho thu\u00ea;<\/span><\/p>\n

c) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu;<\/span><\/p>\n

d) X\u1ea3y ra h\u1ecfa ho\u1ea1n, l\u0169 l\u1ee5t v\u00e0 c\u00e1c thi\u1ec7t h\u1ea1i b\u1ea5t th\u01b0\u1eddng kh\u00e1c;<\/span><\/p>\n

\u0111) \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

e) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3. Sau khi ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea v\u1edbi s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ph\u1ea3i ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch, k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u00e0o s\u1ed5 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

4. Vi\u1ec7c ki\u1ec3m k\u00ea ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n. Ng\u01b0\u1eddi l\u1eadp v\u00e0 k\u00fd b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam :\u00a0Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra 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 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":20082,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2431],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19851"}],"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=19851"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19851\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20082"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19851"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}