{"id":19853,"date":"2016-12-05T07:20:29","date_gmt":"2016-12-05T07:20:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19853"},"modified":"2016-12-05T08:47:07","modified_gmt":"2016-12-05T08:47:07","slug":"bao-quan-luu-tru-tai-lieu-ke-toan-theo-luat-ke-toan-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19853","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"

\"Quy<\/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 Quy \u0111\u1ecbnh v\u1ec1\u00a0B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

1.\u00a0Quy \u0111\u1ecbnh v\u1ec1\u00a0B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 41 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c\u00a0B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef.<\/em><\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo b\u1ea3n sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00f3; n\u1ebfu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo b\u1ea3n sao ch\u1ee5p t\u00e0i li\u1ec7u ho\u1eb7c b\u1ea3n x\u00e1c nh\u1eadn.<\/em><\/span><\/p>\n

3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef trong th\u1eddi h\u1ea1n 12 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

4. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

5. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo th\u1eddi h\u1ea1n sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) \u00cdt nh\u1ea5t l\u00e0 05 n\u0103m \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n d\u00f9ng cho qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

b) \u00cdt nh\u1ea5t l\u00e0 10 n\u0103m \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c;<\/em><\/span><\/p>\n

c) L\u01b0u tr\u1eef v\u0129nh vi\u1ec5n \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 t\u00ednh s\u1eed li\u1ec7u, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng.<\/em><\/span><\/p>\n

6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef, th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, n\u01a1i l\u01b0u tr\u1eef v\u00e0 th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef.”<\/em><\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1\u00a0Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 42 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

“Khi ph\u00e1t hi\u1ec7n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n ngay c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/em><\/span><\/p>\n

1. Ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh v\u00e0 l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, hi\u1ec7n tr\u1ea1ng, nguy\u00ean nh\u00e2n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i; th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/em><\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c ph\u1ee5c h\u1ed3i l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb h\u01b0 h\u1ecfng;<\/em><\/span><\/p>\n

3. Li\u00ean h\u1ec7 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 giao d\u1ecbch t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c sao ch\u1ee5p ho\u1eb7c x\u00e1c nh\u1eadn l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i;<\/em><\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng th\u1ec3 ph\u1ee5c h\u1ed3i b\u1eb1ng c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y th\u00ec ph\u1ea3i ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 l\u1eadp l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i.”<\/em><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i:\u00a0Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n 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 B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":20084,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2432,2433],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19853"}],"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=19853"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19853\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20084"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19853"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}