{"id":26038,"date":"2016-11-19T00:00:45","date_gmt":"2016-11-19T00:00:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26038"},"modified":"2016-11-21T01:25:22","modified_gmt":"2016-11-21T01:25:22","slug":"nguyen-tac-lap-va-trinh-bay-bao-cao-tai-chinh-khi-thay-doi-ky-ke-toan-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26038","title":{"rendered":"Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016 – K\u1ebf to\u00e1n thu\u1ebf Centax<\/p><\/div>\n

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 Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n, v\u00ed d\u1ee5 \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

1. Vi\u1ec7c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp ri\u00eang B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho giai \u0111o\u1ea1n gi\u1eefa 2 k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u0169 v\u00e0 n\u0103m t\u00e0i ch\u00ednh m\u1edbi.<\/span><\/p>\n

V\u00ed d\u1ee5: Doanh nghi\u1ec7p c\u00f3 k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2014 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. N\u0103m 2015, doanh nghi\u1ec7p chuy\u1ec3n sang \u00e1p d\u1ee5ng k\u1ef3 k\u1ebf to\u00e1n n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb 1\/4 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn 31\/3 n\u0103m sau th\u00ec doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho giai \u0111o\u1ea1n t\u1eeb 1\/1\/2015 \u0111\u1ebfn 31\/3\/2015.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh: 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 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n m\u1edbi v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u00a0\u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: S\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u00a0\u201cK\u1ef3 n\u00e0y\u201d, c\u1ed9t \u201ck\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u1ee7a 12 th\u00e1ng tr\u01b0\u1edbc t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

V\u00ed d\u1ee5: Ti\u1ebfp theo v\u00ed d\u1ee5 tr\u00ean, khi tr\u00ecnh b\u00e0y c\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1\/4\/2015 v\u00e0 k\u1ebft th\u00fac ng\u00e0y 31\/3\/2016, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u1ee7a giai \u0111o\u1ea1n t\u1eeb 1\/4\/2014 \u0111\u1ebfn 31\/3\/2015.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\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

Tr\u00e1ch nhi\u1ec7m, th\u1eddi h\u1ea1n l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 1<\/a>33<\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

\u0110\u1ed3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Vi\u1ec7t Nam 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":26034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3478],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26038"}],"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=26038"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26038\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26034"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26038"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}