{"id":22403,"date":"2016-03-28T09:12:10","date_gmt":"2016-03-28T09:12:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22403"},"modified":"2016-12-02T09:02:41","modified_gmt":"2016-12-02T09:02:41","slug":"yeu-cau-va-nguyen-tac-lap-bao-cao-tai-chinh-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22403","title":{"rendered":"Y\u00eau c\u1ea7u v\u00e0 nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"Y\u00eau<\/h2>\n

\u0110\u1ec3 gi\u00fap cho c\u00e1c doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014 <\/a>th\u1ef1c hi\u1ec7n t\u1ed1t vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft : Y\u00eau c\u1ea7u v\u00e0 nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/p>\n

1. Y\u00eau c\u1ea7u v\u1edbi th\u00f4ng tin tr\u00ecnh b\u00e0y trong BCTC<\/strong><\/span><\/h2>\n
    \n
  • Trung th\u1ef1c, h\u1ee3p l\u00fd: ph\u1ea3i \u0111\u1ea3m b\u1ea3o 3 t\u00ednh ch\u1ea5t : \u0111\u1ea7y \u0111\u1ee7, kh\u00e1ch quan, kh\u00f4ng sai s\u00f3t<\/span><\/li>\n
  • Th\u00edch h\u1ee3p \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1 \u0111o\u00e1n, ph\u00e2n t\u00edch v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/span><\/li>\n
  • \u0110\u1ea7y \u0111\u1ee7 tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu<\/span><\/li>\n
  • C\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng, k\u1ecbp th\u1eddi v\u00e0 d\u1ec5 hi\u1ec3u<\/span><\/li>\n
  • Nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c<\/span><\/li>\n<\/ul>\n

    2. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/strong><\/span><\/h2>\n
      \n
    • Tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201c Tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d.<\/span><\/li>\n
    • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a giao d\u1ecbch<\/span><\/li>\n
    • T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i, n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n<\/span><\/li>\n
    • T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t. Ch\u1ec9 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, c\u00f3 v\u00f2ng quay nhanh, th\u1eddi gian \u0111\u00e1o h\u1ea1n ng\u1eafn, ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u00f9ng lo\u1ea1i.<\/span><\/li>\n
    • Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span>\n
        \n
      • T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n.<\/span><\/li>\n
      • Nh\u1eefng t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n.<\/span><\/li>\n
      • Khi l\u1eadp BCTC, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n trong k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o th\u00e0nh ng\u1eafn h\u1ea1n.<\/span><\/li>\n<\/ul>\n<\/li>\n
      • C\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng. B\u00e1o c\u00e1o KQKD v\u00e0 b\u00e1o c\u00e1o LCTT ch\u1ec9 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed v\u00e0 lu\u1ed3ng ti\u1ec1n c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. C\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed c\u1ee7a c\u00e1c k\u1ef3 c\u00f3 sai s\u00f3t l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 b\u00e1o c\u00e1o<\/span><\/li>\n
      • Khi l\u1eadp BCTC t\u1ed5ng h\u1ee3p, s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c n\u1ed9i b\u1ed9 c\u1ee7a b\u1ea3ng C\u0110KT, c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, l\u00e3i, l\u1ed7 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb<\/span><\/li>\n<\/ul>\n

        3. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC khi chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu<\/strong><\/span><\/h2>\n
          \n
        • To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u0169: \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201c S\u1ed1 \u0111\u1ea7u n\u0103m\u201d<\/span><\/li>\n
        • \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o KQKD v\u00e0 b\u00e1o c\u00e1o LCTT: s\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u l\u0169y k\u1ebf k\u1ec3 t\u1eeb \u0111\u1ea7u n\u0103m b\u00e1o c\u00e1o \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu.<\/span><\/li>\n<\/ul>\n

          4. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC khi chia t\u00e1ch, s\u00e1p nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n
            \n
          • To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u0169: \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ph\u00e1t sinh tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi. D\u00f2ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u; tr\u00ean b\u1ea3ng C\u0110KT th\u00ec \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201c S\u1ed1 cu\u1ed1i n\u0103m\u201d, c\u1ed9t \u201c S\u1ed1 \u0111\u1ea7u n\u0103m\u201d kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u.<\/span><\/li>\n<\/ul>\n

            \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o KQKD v\u00e0 B\u00e1o c\u00e1o LCTT: Ch\u1ec9 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean trong c\u1ed9t \u201c K\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201c K\u1ef3 tr\u01b0\u1edbc\u201d kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

            \u0110\u1ec3 gi\u00fap cho c\u00e1c doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014 th\u1ef1c hi\u1ec7n t\u1ed1t vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft : Y\u00eau c\u1ea7u v\u00e0 nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/p>\n","protected":false},"author":7,"featured_media":19920,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3896,3897],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22403"}],"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=22403"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22403\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19920"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22403"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}