{"id":26042,"date":"2016-11-17T18:31:32","date_gmt":"2016-11-17T18:31:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26042"},"modified":"2016-11-18T04:14:52","modified_gmt":"2016-11-18T04:14:52","slug":"nguyen-tac-lap-va-trinh-bay-bao-cao-tai-chinh-khi-chia-tach-hop-nhat-sap-nhap-doanh-nghiep-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26042","title":{"rendered":"Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p 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 chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia, b\u1ecb t\u00e1ch, h\u1ee3p nh\u1ea5t th\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n cho k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

\u00a0 – \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: To\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia, b\u1ecb t\u00e1ch, h\u1ee3p nh\u1ea5t chuy\u1ec3n sang \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ph\u00e1t sinh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi.\u00a0<\/span><\/p>\n

\u00a0 – \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh: C\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u v\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 v\u1ea5n \u0111\u1ec1 n\u00e0y trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u00a0 – \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: Ch\u1ec9 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1ecb chia, b\u1ecb t\u00e1ch, h\u1ee3p nh\u1ea5t \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o v\u00e0o c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u v\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 v\u1ea5n \u0111\u1ec1 n\u00e0y trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. Khi s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

\u00a0 – \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: To\u00e0n b\u1ed9 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 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ph\u00e1t sinh trong k\u1ef3 c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn s\u00e1p nh\u1eadp. S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp v\u1eabn gi\u1eef nguy\u00ean.<\/span><\/p>\n

\u00a0 – \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh: To\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb s\u00e1p nh\u1eadp chuy\u1ec3n sang \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp. C\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp v\u1eabn gi\u1eef nguy\u00ean.<\/span><\/p>\n

\u00a0 – \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: To\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u tr\u00ean 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 c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn s\u00e1p nh\u1eadp v\u00e0 ph\u1ea3i thuy\u1ebft minh trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 133.<\/strong><\/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

N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 133 \u2013 M\u1eabu B01b \u2013 DNN.<\/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":[1743,1744,3291,3480,3481],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26042"}],"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=26042"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26042\/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=26042"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}