{"id":25983,"date":"2016-12-18T00:34:09","date_gmt":"2016-12-18T00:34:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25983"},"modified":"2017-03-23T03:02:06","modified_gmt":"2017-03-23T03:02:06","slug":"ban-thuyet-minh-bao-cao-tai-chinh-doanh-nghiep-sieu-nho-theo-thong-tu-133-mau-so-b09-dnsn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25983","title":{"rendered":"B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133 – M\u1eabu s\u1ed1 B09 – DNSN."},"content":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133 – M\u1eabu s\u1ed1 B09 – DNSN.<\/span><\/h2>\n\n\n\n\n
\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:……………………….<\/strong><\/span>\u0110\u1ecba ch\u1ec9:…………………………………..<\/strong><\/span><\/td>\nM\u1eabu s\u1ed1 B09 – DNSN<\/strong><\/span><\/td>\n<\/tr>\n
(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC <\/em><\/span><\/p>\n

ng\u00e0y 26\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

B\u1ea2N THUY\u1ebeT MINH B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n

N\u0103m …<\/em><\/span><\/p>\n

 <\/p>\n

I. \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/span><\/strong><\/h3>\n

1. H\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n.<\/span><\/p>\n

2. L\u0129nh v\u1ef1c kinh doanh.<\/span><\/p>\n

3. Ng\u00e0nh ngh\u1ec1 kinh doanh.<\/span><\/p>\n

II. K\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n

K\u1ef3 k\u1ebf to\u00e1n n\u0103m (b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y….\/….\/…. k\u1ebft th\u00fac v\u00e0o ng\u00e0y ….\/….\/…).<\/span><\/p>\n

\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n.<\/span><\/p>\n

III. Chu\u1ea9n m\u1ef1c v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/span><\/strong><\/h2>\n

Tuy\u00ean b\u1ed1 v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/span><\/p>\n

IV. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh <\/span><\/strong><\/h2>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0110\u01a1n v\u1ecb t\u00ednh:……………<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
1. Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/span><\/strong><\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/strong><\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/strong><\/span><\/td>\n<\/tr>\n
– Ti\u1ec1n m\u1eb7t<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– T\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– C\u1ed9ng<\/span><\/strong><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2. C\u00e1c kho\u1ea3n ph\u1ea3i thu\u00a0<\/em><\/strong>(Chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd)<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
C\u1ed9ng<\/em><\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
3. H\u00e0ng t\u1ed3n kho:<\/em><\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– H\u00e0ng \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng;<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u;<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang;<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a;<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– H\u00e0ng g\u1eedi b\u00e1n<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– C\u1ed9ng<\/em><\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
4. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/em><\/strong>\u00a0<\/span>(Chi ti\u1ebft theo t\u1eebng lo\u1ea1i thu\u1ebf)<\/span><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/strong><\/td>\nS\u1ed1 ph\u1ea3i n\u1ed9p<\/strong><\/span> trong n\u0103m<\/strong><\/span><\/td>\nS\u1ed1 \u0111\u00e3 th\u1ef1c n\u1ed9p<\/span><\/strong> trong n\u0103m<\/span><\/strong><\/td>\nCu\u1ed1i n\u0103m<\/span><\/strong><\/td>\n<\/tr>\n
– C\u1ed9ng<\/strong><\/em><\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
5<\/em><\/strong>.Ph\u1ea3i tr\u1ea3 kh\u00e1c\u00a0<\/em><\/strong>(Chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd)<\/span><\/td>\nCu\u1ed1i n\u0103m<\/span><\/strong><\/td>\n\u0110\u1ea7u n\u0103m<\/span><\/strong><\/td>\n<\/tr>\n
– C\u1ed9ng<\/strong><\/em><\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

6. C\u00e1c th\u00f4ng tin kh\u00e1c do doanh nghi\u1ec7p t\u1ef1 thuy\u1ebft minh, gi\u1ea3i tr\u00ecnh:<\/em><\/strong><\/span><\/p>\n

V. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/strong><\/span><\/h3>\n

\u00a0<\/em><\/strong>\u0110\u01a1n v\u1ecb t\u00ednh:……….<\/em><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
1. Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/em><\/strong>–<\/span><\/td>\nN\u0103m nay..<\/strong>.<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc.<\/span><\/strong><\/td>\n<\/tr>\n
-T\u1ed5ng doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2. Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/em><\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– Chi ph\u00ed b\u00e1n h\u00e0ng<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
3. L\u00e3i\/l\u1ed7 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/em><\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– L\u00e3i\/l\u1ed7 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– L\u00e3i\/l\u1ed7 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/em><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

VI. Nh\u1eefng th\u00f4ng tin kh\u00e1c m\u00e0 doanh nghi\u1ec7p c\u1ea7n thuy\u1ebft minh<\/span><\/strong><\/span><\/p>\n

L\u1eadp, ng\u00e0y … th\u00e1ng … n\u0103m …<\/span><\/p>\n\n\n\n\n
NG\u01af\u1edcI L\u1eacP BI\u1ec2U<\/strong><\/td>\nK\u1ebe TO\u00c1N TR\u01af\u1edeNG<\/strong><\/td>\nNG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT<\/strong><\/td>\n<\/tr>\n
(K\u00fd, h\u1ecd t\u00ean)<\/td>\n(K\u00fd, h\u1ecd t\u00ean)<\/td>\n(K\u00fd, h\u1ecd t\u00ean)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

Ghi ch\u00fa:<\/em><\/strong> \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i ghi r\u00f5 s\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u00ean \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/em>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/em><\/strong><\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133 – M\u1eabu B09- DNSN<\/span><\/h2>\n

M\u1eddi c\u00e1c b\u1ea1n t\u1ea3i H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 \u00a0133\/2016\/TT-BTC\u00a0\u1edf ph\u1ea7n \u201d T\u1ea3i File<\/strong><\/span>\u201d ph\u00eda d\u01b0\u1edbi.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133 \u2013 M\u1eabu s\u1ed1 B02 \u2013 DNSN.<\/a><\/span><\/p>\n

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh M\u1eabu s\u1ed1 B01 \u2013 DNNKLT theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u2013 M\u1eabu s\u1ed1 B01a \u2013 DNN theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":26861,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3466],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25983"}],"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=25983"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25983\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26861"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25983"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}