{"id":22953,"date":"2016-05-09T07:00:19","date_gmt":"2016-05-09T07:00:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22953"},"modified":"2016-12-01T08:06:06","modified_gmt":"2016-12-01T08:06:06","slug":"mot-so-sua-doi-bo-sung-thong-tu-2002014ttbtc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22953","title":{"rendered":"M\u1ed9t s\u1ed1 s\u1eeda \u0111\u1ed5i b\u1ed5 sung th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"<div id=\"attachment_16699\" style=\"width: 310px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-16699\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-16699\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-lap-bao-cao-tai-chinh-theo-thong-tu-200-khi-thay-doi-ky-ke-toan.jpg\" alt=\"M\u1ed9t s\u1ed1 s\u1eeda \u0111\u1ed5i b\u1ed5 sung th\u00f4ng t\u01b0 200\" width=\"300\" height=\"153\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-lap-bao-cao-tai-chinh-theo-thong-tu-200-khi-thay-doi-ky-ke-toan.jpg 314w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-lap-bao-cao-tai-chinh-theo-thong-tu-200-khi-thay-doi-ky-ke-toan-300x153.jpg 300w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><p id=\"caption-attachment-16699\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">S\u1eeda \u0111\u1ed5i b\u1ed5 sung th\u00f4ng t\u01b0 200<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-532016tt-btc-sua-doi-thong-tu-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\">Th\u00f4ng t\u01b0 53\/2016\/TT-BTC<\/a> c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a th\u00f4ng t\u01b0 200\/2014\/TT-BTC nh\u01b0 v\u1ec1 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n ch\u1ee9ng kho\u00e1n, t\u1ef7 gi\u00e1 v\u00e0 vi\u1ec7c d\u1ecbch c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 21\/03\/2016 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y 01\/01\/2016. \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c nh\u1eefng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, \u0111\u1ec3 \u00e1p d\u1ee5ng cho \u0111\u00fang theo quy \u0111\u1ecbnh. <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft \u201c<strong>M\u1ed9t s\u1ed1 s\u1eeda \u0111\u1ed5i b\u1ed5 sung th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>\u201d<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. S\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong> Tr\u01b0\u1edbc khi s\u1eeda \u0111\u1ed5i b\u1ed5 sung: <\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>g) Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh (t\u00ednh theo t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n), gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng (b\u00ecnh qu\u00e2n gia quy\u1ec1n theo t\u1eebng l\u1ea7n mua).<\/em><em>\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong> Sau khi s\u1eeda \u0111\u1ed5i b\u1ed5 sung:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cg) Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1<\/em><em>n ch\u1ee9ng kho\u00e1n kinh doanh (t\u00ednh theo t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n), gi\u00e1<\/em><em> v\u1ed1<\/em><em>n c\u1ee7a ch\u1ee9<\/em><em>ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc ho\u1eb7c b\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1<\/em><em>n ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 ch\u1ecdn \u0111\u1ec3 t\u00ednh gi\u00e1 <\/em><em>v\u1ed1n c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh trong n\u0103m t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5<\/em><em>i ph\u01b0\u01a1ng ph\u00e1p t\u00ed<\/em><em>nh gi\u00e1 v\u1ed1n c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft <\/em><em>minh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>Theo s\u1eeda \u0111\u1ed5i b\u1ed5 sung tr\u00ean ta th\u1ea5y:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh, gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh theo 2 ph\u01b0\u01a1ng ph\u00e1p:<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eadp tr\u01b0\u1edbc \u2013 xu\u1ea5t tr\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecdn 1 n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2<\/strong><strong>.\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>S\u1eeda \u0111\u1ed5i b\u1ed5 sung\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>\u0110i\u1ec3m <\/strong><strong>d,e<\/strong><strong> kho\u1ea3n <\/strong><strong>3<\/strong><strong> \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Thay c\u1ee5m t\u1eeb \u201cgi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n\u201d <\/em><em>\u1edf \u0111i\u1ec3m d <\/em><em>v\u00e0 \u201cgi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5<\/em><em>i t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n\u201d\u00a0<\/em><em>\u1edf \u0111i\u1ec3m e<\/em><em> b\u1eb1ng c\u1ee5m t\u1eeb \u201cgi\u00e1 v\u1ed1n<\/em><em>\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>Theo s\u1eeda \u0111\u1ed5i b\u1ed5 sung tr\u00ean ta th\u1ea5y:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1eed d\u1ee5ng c\u1ee5m t\u1eeb \u201cGi\u00e1 v\u1ed1n\u201d thay \u201cGi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n\u201d<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1eed d\u1ee5ng c\u1ee5m t\u1eeb \u201cGi\u00e1 v\u1ed1n\u201d thay \u201cGi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n\u201d.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>3.\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>S\u1eeda \u0111\u1ed5i b\u1ed5 sung\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>Kho\u1ea3n 1.3 \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong> Tr\u01b0\u1edbc khi s\u1eeda \u0111\u1ed5i b\u1ed5 sung:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.3. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201ca) T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ch\u01b0a quy \u0111\u1ecbnh<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: <\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ch\u01b0a quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong> Sau khi s\u1eeda \u0111\u1ed5i b\u1ed5 sung:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c1.3. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ed1<\/em><em>i \u0111o\u00e1i:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) T\u1ef7 gi\u00e1 <\/em><em>giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ed1<\/em><em>i v\u1edbi c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ngo\u00e0i t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf <\/em><em>n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u00f3 <\/em><em>th\u1ec3 l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l<\/em><em>\u00e0 t<\/em><em>\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1<\/em><em>n chuy\u1ec3<\/em><em>n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch. T\u1ef7 gi\u00e1 x\u1ea5<\/em><em>p x\u1ec9 <\/em><em>ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1<\/em><em>n chuy\u1ec3<\/em><em>n kho\u1ea3n t<\/em><em>rung b\u00ecnh. T\u1ef7 gi\u00e1 mua b\u00e1<\/em><em>n chuy\u1ec3<\/em><em>n kho\u1ea3n trung b\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh h\u00e0ng ng\u00e0y ho\u1eb7c h\u00e0ng tu\u1ea7n ho\u1eb7c h\u00e0ng th\u00e1ng tr\u00ean c\u01a1 s\u1edf trung b\u00ecnh c\u1ed9ng gi\u1eefa t\u1ef7 gi\u00e1 mua v\u00e0 t\u1ef7 gi\u00e1<\/em><em> b\u00e1<\/em><em>n chuy\u1ec3n kho\u1ea3n h\u00e0ng ng\u00e0y c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi \u0111\u00e1<\/em><em>nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1<\/em><em>o c\u00e1o t\u00e0i ch\u00ednh:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 <\/em><em>x\u1ea5p x\u1ec9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u1ec3 <\/em><em>h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3, cu\u1ed1i k\u1ef3 k\u1ebf <\/em><em>to\u00e1n doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch \u0111\u1ec3<\/em><em> \u0111\u00e1nh gi\u00e1 <\/em><em>l\u1ea1i <\/em><em>c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7. T\u1ef7 gi\u00e1 chuy\u1ec3<\/em><em>n kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 l\u00e0 t\u1ef7 gi\u00e1 mua ho\u1eb7c b\u00e1n ho\u1eb7c t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3<\/em><em>n kho\u1ea3<\/em><em>n<\/em><em> trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng <\/em><em>th\u01b0\u01a1ng m\u1ea1i.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>Theo s\u1eeda \u0111\u1ed5i b\u1ed5 sung tr\u00ean ta th\u1ea5y:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 mua, b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i Doanh nghi\u1ec7p \u0111ang giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ch\u00eanh l\u1ec7ch +\/-1%.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 \u0111\u1ea3m b\u1ea3o kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 KD c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 qui \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch t\u1ea1i ng\u00e2n h\u00e0ng n\u01a1i Doanh nghi\u1ec7p giao d\u1ecbch \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.Doanh nghi\u1ec7p d\u00f9ng t\u1ef7 gi\u00e1 mua ho\u1eb7c t\u1ef7 gi\u00e1 b\u00e1n ho\u1eb7c t\u1ef7 gi\u00e1 mua b\u00e1n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>4.\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>S\u1eeda \u0111\u1ed5i b\u1ed5 sung\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>T<\/strong><strong>\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 12, \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 13, \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 18, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 51, kho\u1ea3n 1.4 v\u00e0 \u0111i\u1ec3m b, c kho\u1ea3n 1.5 \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c <\/em><em>Thay c\u00e1c c\u1ee5m t\u1eeb \u201ct\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n d<\/em><em>i \u0111\u1ed9ng\u201d, \u201ct\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201ct\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng ho\u1eb7c t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf\u201d<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>5.\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>S\u1eeda \u0111\u1ed5i b\u1ed5 sung\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>Kho\u1ea3n 4.1 \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>Tr\u01b0\u1edbc khi s\u1eeda \u0111\u1ed5i b\u1ed5 sung:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201ck) C\u00e1c kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Khi mang ngo\u1ea1i t\u1ec7 \u0111i k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, ghi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ee3 TK 244 &#8211; C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9<br \/>\n<\/em><em>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Khi nh\u1eadn l\u1ea1i ti\u1ec1n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, ghi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ee3 TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi nh\u1eadn l\u1ea1i)<br \/>\n<\/em><em>N\u1ee3 TK 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1)<br \/>\n<\/em><em>\u00a0 \u00a0 \u00a0 C\u00f3 TK 244 &#8211; C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 (t\u1ef7 gi\u00e1 ghi s\u1ed5)<br \/>\n<\/em><em>\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1).\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong> Sau khi s\u1eeda \u0111\u1ed5i b\u1ed5 sung:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c <\/em><em>k) C\u00e1c kho\u1ea3n k\u00fd <\/em><em>c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Khi mang ngo\u1ea1i t\u1ec7 \u0111i k\u00fd <\/em><em>c\u01b0\u1ee3c, k\u00fd <\/em><em>qu\u1ef9, ghi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ee3 TK 244 &#8211; C\u1ea7m c\u1ed1<\/em><em>, th\u1ebf ch\u1ea5p, k\u00fd <\/em><em>c\u01b0\u1ee3c, k\u00fd <\/em><em>qu\u1ef9 (T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh)<br \/>\n<\/em><em>N\u1ee3 TK 635- Chi ph\u00ed t\u00e0i ch\u00ednh (L\u1ed7 t\u1ef7 gi\u00e1<\/em><em> h\u1ed1<\/em><em>i \u0111o\u00e1i)<br \/>\n<\/em><em>\u00a0 \u00a0 \u00a0 C\u00f3<\/em><em> c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<br \/>\n<\/em><em>\u00a0 \u00a0 \u00a0 C\u00f3 TK 515- Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Khi nh\u1eadn l\u1ea1i ti\u1ec1n k\u00fd <\/em><em>c\u01b0\u1ee3c, k\u00fd <\/em><em>qu\u1ef9:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ee3 TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 <\/em><em>giao d\u1ecbch th\u1ef1c t\u1ebf <\/em><em>khi nh\u1eadn l\u1ea1i kho\u1ea3n k\u00fd <\/em><em>qu\u1ef9, k\u00fd <\/em><em>c\u01b0\u1ee3c)<br \/>\n<\/em><em>N\u1ee3 TK 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1<\/em><em> h\u1ed1<\/em><em>i \u0111o\u00e1i)<br \/>\n<\/em><em>\u00a0 \u00a0 \u00a0 C\u00f3 <\/em><em>TK 244 &#8211; C\u1ea7m c\u1ed1<\/em><em>, th\u1ebf <\/em><em>ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd <\/em><em>qu\u1ef9 (t\u1ef7 gi\u00e1 ghi s\u1ed5)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>l<\/em><em>) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C\u00f3 <\/em><em>c\u00e1c t\u00e0i kho\u1ea3n v\u1ed1<\/em><em>n b\u1eb1ng ti\u1ec1n, b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i thu, b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7, vi\u1ec7c ghi nh\u1eadn ch\u00eanh l<\/em><em>\u1ec7ch t\u1ef7 gi\u00e1 <\/em><em>h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch ho\u1eb7c \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd <\/em><em>c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3<\/em><em>n to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch t\u1ef7<\/em><em> gi\u00e1 h\u1ed1<\/em><em>i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 v\u00e0o doanh thu t\u00e0i ch\u00ednh ho\u1eb7c<\/em><em> chi <\/em><em>ph\u00edt\u00e0i ch\u00ednh<\/em><em> c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>K\u1ebft chuy\u1ec3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1<\/em><em>i \u0111o\u00e1i, ghi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ee3 TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341,..<br \/>\n<\/em><em>\u00a0 \u00a0 \u00a0 C\u00f3<\/em><em> TK 515 &#8211; <\/em><em>Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1<\/em><em>i \u0111o\u00e1i, ghi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ee3 TK 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh<br \/>\n<\/em><em>\u00a0 \u00a0 \u00a0 C\u00f3<\/em><em>\u00a0TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341,&#8230;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 <\/em><em>g\u1ed1c ngo\u1ea1i t\u1ec7 c\u00f2n s\u1ed1 <\/em><em>d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 v\u00e0 vi\u1ec7c h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1<\/em><em>i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4.2 \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 s\u1ed1<\/em><em> 200\/2014\/TT-BTC\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>m) Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5 <\/em><em>v\u1ec1 vi\u1ec7c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1<\/em><em>o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1<\/em><em>i \u0111o\u00e1i ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1<\/em><em>n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00f3 TK 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1<\/em><em> h\u1ed1<\/em><em>i \u0111o\u00e1i).<\/em><em>\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean ta th\u1ea5y:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7, ho\u1eb7c nh\u1eadn l\u1ea1i c\u00e1c kho\u1ea3n k\u1ef9 qu\u1ef9 k\u00fd c\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7, ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ho\u1eb7c doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch l\u00e0m gi\u1ea3m ti\u1ec1n m\u1eb7t ngo\u1ea1i t\u1ec7, ho\u1eb7c l\u00e0m gi\u1ea3m c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, gi\u1ea3m c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ngay th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, ho\u1eb7c ghi nh\u1eadn \u0111\u1ecbnh k\u1ef3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 kh\u00f4ng c\u00f2n g\u1ed1c ngo\u1ea1i t\u1ec7, \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o doanh thu t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0o cu\u1ed1i k\u1ef3 v\u00e0 h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o TK 413 : Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1. \u0110\u01b0\u1ee3c b\u00f9 tr\u1eeb gi\u1eefa b\u00ean n\u1ee3 v\u00e0 b\u00ean c\u00f3 c\u1ee7a TK n\u00e0y v\u00e0 k\u1ebft chuy\u1ec3n v\u00e0o doanh thu t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0o cu\u1ed1i k\u1ef3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5 vi\u1ec7c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u00ean nh\u1ea5t qu\u00e1n trong vi\u1ec7c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>6.\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>S\u1eeda \u0111\u1ed5i b\u1ed5 sung\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>\u0110i\u1ec1u 120 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>Tr\u01b0\u1edbc khi s\u1eeda \u0111\u1ed5i b\u1ed5 sung:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ch\u01b0a quy \u0111\u1ecbnh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>Sau khi s\u1eeda \u0111\u1ed5i b\u1ed5 sung:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>2. C\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, b\u00e1<\/em><em>o c\u00e1<\/em><em>o quy\u1ebft to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c kh\u00f4ng ph\u1ea3i d\u1ecbch ra ti\u1ebfng Vi\u1ec7t tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khi <\/em><em>c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9<\/em><em>m quy\u1ec1n.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean ta th\u1ea5y: <\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, Doanh nghi\u1ec7p ph\u1ea3i d\u1ecbch t\u1ea5t c\u1ea3 h\u1ed3 s\u01a1 sau ra ti\u1ebfng Vi\u1ec7t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 bi\u1ebft th\u00eam chi ti\u1ebft m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam th\u00f4ng t\u01b0 53\/2016\/TT-BTC <span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/centax.dsoftware.vn\/thong-tu-532016tt-btc-sua-doi-thong-tu-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\">&gt;&gt;&gt;T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tham kh\u1ea3o th\u00eam th\u00eam th\u00f4ng t\u01b0 200\/2014\/TT-BTC\u00a0<span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">&gt;&gt;&gt;T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng <strong>s\u1eeda \u0111\u1ed5i b\u1ed5 sung c\u1ee7a th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>, k\u1ebf to\u00e1n Centax mu\u1ed1n chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n, gi\u00fap c\u00e1c b\u1ea1n n\u1eafm b\u1eaft k\u1ecbp th\u1eddi nh\u1eefng s\u1eeda \u0111\u1ed5i qui \u0111\u1ecbnh,b\u1ed5 sung, \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ea1i doanh nghi\u1ec7p. Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ti\u1ebft m\u1ed9t s\u1ed1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn trong th\u00f4ng t\u01b0 53\/2016\/TT-BTC c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh. B\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2016<\/p>\n","protected":false},"author":7,"featured_media":16585,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3858,3859],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22953"}],"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=22953"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22953\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16585"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22953"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}