{"id":22421,"date":"2016-03-30T03:44:53","date_gmt":"2016-03-30T03:44:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22421"},"modified":"2016-12-02T08:33:57","modified_gmt":"2016-12-02T08:33:57","slug":"lap-va-trinh-bay-bctc-khi-doanh-nghiep-hoat-dong-lien-tuc-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22421","title":{"rendered":"L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"L\u1eadp<\/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 th\u1ef1c hi\u1ec7n t\u1ed1t vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/strong><\/span><\/p>\n

1. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau tr\u00ean B\u1ea3ng C\u0110KT<\/span><\/h2>\n

M\u00e3 s\u1ed1 112:<\/strong> c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 1281 \u201c Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n\u201d ( chi ti\u1ebft c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c kh\u00f4ng qu\u00e1 3 th\u00e1ng ) v\u00e0 TK 1288 \u201c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n\u201d ( chi ti\u1ebft c\u00e1c kho\u1ea3n \u0111\u1ee7 ti\u00eau chu\u1ea9n ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n) v\u00e0 k\u1ef3 phi\u1ebfu ng\u00e2n h\u00e0ng, t\u00edn phi\u1ebfu kho b\u1ea1c \u2026 \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n. C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n qu\u00e1 h\u1ea1n ch\u01b0a thu h\u1ed3i \u0111\u01b0\u1ee3c ph\u1ea3i chuy\u1ec3n sang tr\u00ecnh b\u00e0y t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c, ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung t\u1eebng kho\u1ea3n m\u1ee5c.<\/span><\/p>\n

M\u00e3 s\u1ed1 121:<\/strong> G\u1ed3m c\u1ea3 ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh, k\u1ec3 c\u00e1c c\u00f4ng c\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ee9ng kho\u00e1n h\u00f3a, v\u00ed d\u1ee5 nh\u01b0 th\u01b0\u01a1ng phi\u1ebfu, h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n, h\u1ee3p \u0111\u1ed3ng h\u00f3a \u0111\u1ed5i\u2026 n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 TK 121.<\/span><\/p>\n

M\u00e3 s\u1ed1 122:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 2291 v\u00e0 ghi \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/p>\n

M\u00e3 s\u1ed1 123,255:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 1281,1282,1288 ( chi ti\u1ebft c\u00e1c kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n kh\u00f4ng ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n)<\/span><\/p>\n

M\u00e3 s\u1ed1 133,214:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 1362, 1363,1368; khi l\u1eadp B\u1ea3ng C\u0110KT t\u1ed5ng h\u1ee3p ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau \u201c Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n\u201d, \u201c Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ecd d\u00e0i h\u1ea1n\u201d tr\u00ean B\u1ea3ng C\u0110KT c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

M\u00e3 s\u1ed1 135,215:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 1283 \u2013 cho vay ( ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n vay b\u1eb1ng kh\u1ebf \u01b0\u1edbc, h\u1ee3p \u0111\u1ed3ng vay gi\u1eefa 2 b\u00ean)<\/span><\/p>\n

M\u00e3 s\u1ed1 136, 216:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 1385,1388,334,338,141,244<\/span><\/p>\n

M\u00e3 s\u1ed1 137:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 2293 ( chi ti\u1ebft cho c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i) v\u00e0 ghi \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/p>\n

M\u00e3 s\u1ed1 139:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 1381<\/span><\/p>\n

M\u00e3 s\u1ed1 141:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 151,152,154,155,156,157,158; kho\u1ea3n chi ph\u00ed SXKD d\u1edf dang v\u01b0\u1ee3t qu\u00e1 m\u1ed9t chu k\u1ef3 SXKD th\u00f4ng th\u01b0\u1eddng tr\u00ecnh b\u00e0y \u1edf ch\u1ec9 ti\u00eau \u201c Chi ph\u00ed SXKD d\u1edf dang d\u00e0i h\u1ea1n\u201d \u2013 M\u00e3 s\u1ed1 241; Kho\u1ea3n thi\u1ebft b\u1ecb v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf tr\u00ean 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng tr\u00ecnh b\u00e0y \u1edf ch\u1ec9 ti\u00eau \u201cThi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n\u201d. \u2013 m\u00e3 s\u1ed1 263.<\/span><\/p>\n

M\u00e3 s\u1ed1 149:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 2294 ( chi ti\u1ebft d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y \u1edf m\u00e3 s\u1ed1 141 kh\u00f4ng bao g\u1ed3m tr\u00ecnh b\u00e0y \u1edf m\u00e3 s\u1ed1 241 ho\u1eb7c 263 v\u00e0 ghi \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c trong ngo\u1eb7c \u0111\u01a1n)<\/span><\/p>\n

M\u00e3 s\u1ed1 151, 261:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 242. C\u00f4ng ty kh\u00f4ng ph\u1ea3i t\u00e0i ph\u1eadn lo\u1ea1i CP tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n sang CP tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n.<\/span><\/p>\n

M\u00e3 s\u1ed1 155,268:<\/strong> C\u0103n c\u1ee9 v\u00e0o d\u01b0 N\u1ee3 TK 2288<\/span><\/p>\n

M\u00e3 s\u1ed1 213:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 1361; khi l\u1eadp B\u1ea3ng C\u0110KT t\u1ed5ng h\u1ee3p ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau \u201c Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh\u201d m\u00e3 s\u1ed1 334 ho\u1eb7c \u201c V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d m\u00e3 s\u1ed1 411 tr\u00ean B\u1ea3ng C\u0110KT c\u1ee7a \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

M\u00e3 s\u1ed1 219:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 2293 ( chi ti\u1ebft cho c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i ) v\u00e0 ghi \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/p>\n

M\u00e3 s\u1ed1 241:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 154 ( c\u00e1c chi ph\u00ed d\u1ef1 \u0111\u1ecbnh \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng t\u1ed3n kho nh\u01b0ng vi\u1ec7c s\u1ea3n xu\u1ea5t b\u1ecb ch\u1eadm tr\u1ec5, gi\u00e1n \u0111o\u1ea1n, t\u1ea1m d\u1eebng, v\u01b0\u1ee3t qua m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng, c\u00e1c d\u1ef1 \u00e1n d\u1edf dang c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0 \u0111\u1ec3 b\u00e1n nh\u01b0ng ch\u1eadm tri\u1ec3n khai, ch\u1eadm ti\u1ebfn \u0111\u1ed9 ) tr\u1eeb \u0111i s\u1ed1 d\u01b0 C\u00f3 TK 2294 ( t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n chi ph\u00ed SXKD d\u1edf dang d\u00e0i h\u1ea1n)<\/span><\/p>\n

M\u00e3 s\u1ed1 242:<\/strong> Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng c\u00f3 nhi\u1ec1u m\u1ee5c \u0111\u00edch (l\u00e0m v\u0103n ph\u00f2ng, cho thu\u00ea v\u00e0 \u0111\u1ec3 b\u00e1n, v\u00ed d\u1ee5 nh\u01b0 to\u00e0n nh\u00e0 chung c\u01b0 h\u1ed7n h\u1ee3p) th\u00ec v\u1eabn ph\u1ea3n \u00e1nh chi ph\u00ed x\u00e2y d\u1ef1ng \u1edf ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n

M\u00e3 s\u1ed1 253:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 2281 (\u0111\u1ea7u t\u01b0 v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t, \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3)<\/span><\/p>\n

M\u00e3 s\u1ed1 254:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 2292 v\u00e0 ghi \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c trong ngo\u1eb7c \u0111\u01a1n<\/span><\/p>\n

M\u00e3 s\u1ed1 262; 341:<\/strong> N\u1ebfu c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf v\u00e0 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u1edbi c\u00f9ng m\u1ed9t c\u01a1 quan thu\u1ebf th\u00ec T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3. N\u1ebfu ch\u00eanh l\u1ec7ch gi\u1eefa Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i th\u00ec ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau \u201cThu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3\u201d. N\u1ebfu ch\u00eanh l\u1ec7ch gi\u1eefa T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i l\u1edbn h\u01a1n Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 th\u00ec ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau \u201c T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\u201d.<\/span><\/p>\n

M\u00e3 s\u1ed1 263:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 1534 (c\u00e1c thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng d\u00f9ng \u0111\u1ec3 d\u1ef1 tr\u1eef, thay th\u1ebf ph\u00f2ng ng\u1eeba h\u01b0 h\u1ecfng tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 SXKD th\u00f4ng th\u01b0\u1eddng) tr\u1eeb \u0111i s\u1ed1 d\u01b0 C\u00f3 TK 2294 ( t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n chi ph\u00ed thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n)<\/span><\/p>\n

M\u00e3 s\u1ed1 315, 333:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 335 ( kh\u00f4ng bao g\u1ed3m kho\u1ea3n tr\u00edch tr\u01b0\u1edbc s\u1eeda ch\u1eefa TSC\u0110 \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

M\u00e3 s\u1ed1 316,335:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 3362,3363,3368<\/span><\/p>\n

M\u00e3 s\u1ed1 318,336:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 3387<\/span><\/p>\n

M\u00e3 s\u1ed1 319,337:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 338,138,344<\/span><\/p>\n

M\u00e3 s\u1ed1 320; 342:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 c\u00f3 TK 352 ( kho\u1ea3n d\u1ef1 ki\u1ebfn ph\u1ea3i tr\u1ea3 kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c trong chu k\u1ef3 SXKD th\u00f4ng th\u01b0\u1eddng ) ( bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ec3 s\u1eeda ch\u1eefa TSC\u0110 \u0111\u1ecbnh k\u1ef3, chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4 tr\u01b0\u1eddng)<\/span><\/p>\n

M\u00e3 s\u1ed1 323:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 357<\/span><\/p>\n

M\u00e3 s\u1ed1 324:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 171<\/span><\/p>\n

M\u00e3 s\u1ed1 334:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 c\u00f3 TK 3361 ( khi l\u1eadp b\u1ea3ng C\u0110KT t\u1ed5ng h\u1ee3p, ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau \u201c V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d tr\u00ean b\u1ea3ng C\u0110KT ( g\u1ed3m c\u1ea3 ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a v\u00e0 ph\u1ea3i tr\u1ea3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1).<\/span><\/p>\n

M\u00e3 s\u1ed1 338:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 341 v\u00e0 ( d\u01b0 C\u00f3 TK 34311 \u2013 d\u01b0 N\u1ee3 TK 34312 + D\u01b0 c\u00f3 34313) (k\u1ef3 h\u1ea1n thanh to\u00e1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o)<\/span><\/p>\n

M\u00e3 s\u1ed1 339:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 3432.<\/span><\/p>\n

M\u00e3 s\u1ed1 340:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 41112 ( chi ti\u1ebft c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3)<\/span><\/p>\n

M\u00e3 s\u1ed1 411:<\/strong> c\u0103n c\u01b0 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 4111 ( \u0111\u1ed1i v\u1edbi c\u00f4ng ty C\u1ed5 ph\u1ea7n M\u00e3 s\u1ed1 411 = m\u00e3 s\u1ed1 411a + 411b; trong \u0111\u00f3 411a l\u00e0 m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u0103n c\u1ee9 v\u00e0o d\u01b0 C\u00f3 TK 41111; 411b l\u00e0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i theo m\u1ec7nh gi\u00e1 nh\u01b0ng ng\u01b0\u1eddi ph\u00e1t h\u00e0nh kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i mua l\u1ea1i c\u0103n c\u1ee9 v\u00e0o d\u01b0 C\u00f3 TK 41112);<\/span><\/p>\n

M\u00e3 s\u1ed1 413:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 4113 ( c\u1ea5u ph\u1ea7n v\u1ed1n c\u1ee7a tr\u00e1i phi\u00eau chuy\u1ec3n \u0111\u1ed5i)<\/span><\/p>\n

M\u00e3 s\u1ed1 417:<\/strong> Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 an ninh qu\u1ed1c ph\u00f2ng, \u1ed5n \u0111\u1ecbnh kinh t\u1ec5 v\u0129 m\u00f4 v\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp b\u0103ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

M\u00e3 s\u1ed1 419:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 417<\/span><\/p>\n

M\u00e3 s\u1ed1 421a:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 4211 ( tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n)<\/span><\/p>\n

M\u00e3 s\u1ed1 421b:<\/strong> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 4212 ( tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec ghi \u00e2m trong ngo\u1eb7c \u0111\u01a1n)<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 H\u0110KD<\/span><\/h2>\n

M\u00e3 s\u1ed1 01:<\/strong> Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ( M\u00e3 s\u1ed1 01): Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu, nh\u01b0 thu\u1ebf GTGT ( k\u1ec3 c\u1ea3 thu\u1ebf GTGT n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), thu\u1ebf TT\u0110B, thu\u1ebf XK, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed gi\u00e1n thu kh\u00e1c.<\/span><\/p>\n

M\u00e3 s\u1ed1 02:<\/strong> C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu ( M\u00e3 s\u1ed1 02): Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu, ph\u00ed m\u00e0 Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea3i n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

M\u00e3 s\u1ed1 31 v\u00e0 32:<\/strong> Ri\u00eang \u0111\u1ed1i v\u1edbi giao d\u1ecbch thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00ec s\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 chi ph\u00ed thanh l\u00fd c\u1ee7a TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 ( cao h\u01a1n th\u00ec tr\u00ecnh b\u00e0y \u1edf m\u00e3 s\u1ed1 31, th\u1ea5p h\u01a1n th\u00ec tr\u00ecnh b\u00e0y \u1edf m\u00e3 s\u1ed1 32).<\/span><\/p>\n

M\u00e3 s\u1ed1 70:<\/strong> Tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf th\u00ec l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u00eau ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi tr\u1eeb \u0111i s\u1ed1 tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i.<\/span><\/p>\n

M\u00e3 s\u1ed1 71:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, c\u00f3 t\u00ednh \u0111\u1ebfn s\u1ef1 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 pha lo\u00e3ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu:<\/strong><\/span><\/p>\n\n\n\n\n
L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/td>\n=<\/span><\/td>\nL\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu cp ph\u1ed5 th\u00f4ng – s\u1ed1 tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i<\/span>
\n______________________________________________<\/span><\/td>\n<\/tr>\n
S\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a cp ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3 + s\u1ed1 l\u01b0\u1ee3ng cp ph\u1ed5 th\u00f4ng d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a. X\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn (ho\u1eb7c l\u1ed7) ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng:<\/span><\/strong><\/h3>\n\n\n\n
L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng<\/span><\/td>\n=<\/span><\/td>\nL\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf TNDN<\/span><\/td>\n–<\/span><\/td>\nC\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/span><\/td>\n+<\/span><\/td>\nc\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ee3i nhu\u1eadn v\u00e0 l\u1ed7 sau thu\u1ebf TNDN:<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t th\u00ec l\u1ea5y theo l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin h\u1ee3p nh\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u1eadp BCTC h\u1ee3p nh\u1ea5t th\u00ec tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ea5y theo l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf c\u1ee7a ri\u00eang c\u00f4ng ty.<\/span><\/p>\n

C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:<\/strong><\/span><\/p>\n