{"id":26109,"date":"2016-11-07T02:23:58","date_gmt":"2016-11-07T02:23:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26109"},"modified":"2016-11-07T02:23:58","modified_gmt":"2016-11-07T02:23:58","slug":"noi-dung-va-phuong-phap-lap-cac-chi-tieu-tren-ban-thuyet-minh-bao-cao-tai-chinh-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26109","title":{"rendered":"N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"\"<\/a>

C\u01a1 s\u1edf ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133_ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/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

N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

1. \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/span><\/strong><\/h2>\n

Trong ph\u1ea7n n\u00e0y doanh nghi\u1ec7p c\u1ea7n n\u00eau r\u00f5:<\/span><\/p>\n

a) H\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n: C\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh hay doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/span><\/p>\n

b) L\u0129nh v\u1ef1c kinh doanh: N\u00eau r\u00f5 l\u00e0 s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, x\u00e2y l\u1eafp ho\u1eb7c t\u1ed5ng h\u1ee3p nhi\u1ec1u l\u0129nh v\u1ef1c kinh doanh.<\/span><\/p>\n

c) Ng\u00e0nh ngh\u1ec1 kinh doanh: N\u00eau r\u00f5 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ho\u1eb7c d\u1ecbch v\u1ee5 cung c\u1ea5p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

d) Chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng: Tr\u01b0\u1eddng h\u1ee3p chu k\u1ef3 k\u00e9o d\u00e0i h\u01a1n 12 th\u00e1ng th\u00ec thuy\u1ebft minh th\u00eam chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh b\u00ecnh qu\u00e2n c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c.<\/span><\/p>\n

\u0111) \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: N\u00eau r\u00f5 nh\u1eefng s\u1ef1 ki\u1ec7n v\u1ec1 m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd, di\u1ec5n bi\u1ebfn th\u1ecb tr\u01b0\u1eddng, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh, qu\u1ea3n l\u00fd, t\u00e0i ch\u00ednh, c\u00e1c s\u1ef1 ki\u1ec7n s\u00e1p nh\u1eadp, chia, t\u00e1ch, thay \u0111\u1ed5i quy m\u00f4… c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2. K\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/span><\/strong><\/h2>\n

a) K\u1ef3 k\u1ebf to\u00e1n n\u0103m ghi r\u00f5 k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo n\u0103m d\u01b0\u01a1ng l\u1ecbch b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/… \u0111\u1ebfn 31\/12\/… N\u1ebfu doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec ghi r\u00f5 ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n: ghi r\u00f5 l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

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

\u00a0Tuy\u00ean b\u1ed1 v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: N\u00eau r\u00f5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u00e0 c\u00f3 tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba hay kh\u00f4ng?<\/span><\/p>\n

4. C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng <\/span><\/strong><\/h2>\n

(1) T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u00e1p d\u1ee5ng trong k\u1ebf to\u00e1n:<\/span><\/p>\n

– Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch<\/span><\/p>\n

– C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong k\u1ef3 v\u00e0 t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng 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 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

(2) Nguy\u00ean t\u1eafc chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

(3) Nguy\u00ean t\u1eafc ghi nh\u1eadn c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n: N\u00eau r\u00f5 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf n\u00e0o.<\/span><\/p>\n

(4) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kinh doanh:<\/span><\/p>\n

– Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn (\u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft thuy\u1ebft minh r\u00f5 l\u00e0 T+0 hay th\u1eddi \u0111i\u1ec3m kh\u00e1c)<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ho\u1eb7c gi\u00e1 g\u1ed1c;<\/span><\/p>\n

\u00a0– C\u0103n c\u1ee9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh.\u00a0<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay:<\/span><\/p>\n

\u00a0 – C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n cho vay th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

\u00a0 \u00a0– C\u0103n c\u1ee9 l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 bi\u1ec3u quy\u1ebft ho\u1eb7c th\u1ecfa thu\u1eadn kh\u00e1c):<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c mua trong k\u1ef3, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u l\u00e0 th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/span><\/p>\n

– Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (d\u1ef1a theo t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p hay t\u1ef7 l\u1ec7 l\u1ee3i \u00edch);<\/span><\/p>\n

– C\u0103n c\u1ee9 l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft; c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t;<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 g\u1ed1c hay ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c?<\/span><\/p>\n

– C\u0103n c\u1ee9 l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c; B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t.<\/span><\/p>\n

\u0111) C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch kh\u00e1c li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh:<\/span><\/p>\n

\u00a0– Giao d\u1ecbch ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu;<\/span><\/p>\n

\u00a0– Giao d\u1ecbch \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n;<\/span><\/p>\n

\u00a0– Giao d\u1ecbch d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p;<\/span><\/p>\n

\u00a0– Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi kho\u1ea3n c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia b\u1eb1ng c\u1ed5 phi\u1ebfu;<\/span><\/p>\n

(4) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i thu<\/span><\/p>\n

\u00a0 – Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu (ph\u1ea3i thu kh\u00e1ch h\u00e0ng, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu kh\u00e1c)?<\/span><\/p>\n

\u00a0 – C\u00f3 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo k\u1ef3 h\u1ea1n g\u1ed1c, k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, theo nguy\u00ean t\u1ec7 v\u00e0 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng?\u00a0\u00a0<\/span><\/p>\n

\u00a0 – C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

\u00a0 – Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.\u00a0\u00a0<\/span><\/p>\n

(5) Nguy\u00ean t\u1eafc ghi nh\u1eadn h\u00e0ng t\u1ed3n kho<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ghi nh\u1eadn h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c ho\u1eb7c theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o (B\u00ecnh qu\u00e2n gia quy\u1ec1n; nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc; gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh hay ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb).<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean hay ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (N\u00eau r\u00f5 doanh nghi\u1ec7p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho tr\u00ean c\u01a1 s\u1edf ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n c\u1ee7a gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho l\u00e0 l\u1eadp theo s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft d\u1eabn \u0111\u1ebfn n\u0103m nay ph\u1ea3i l\u1eadp th\u00eam hay ho\u00e0n nh\u1eadp).<\/span><\/p>\n

(6) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 kh\u1ea5u hao TSC\u0110, TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

a) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh:<\/span><\/p>\n

– Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u (chi ph\u00ed n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o, duy tu, s\u1eeda ch\u1eefa) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 hay chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>\n

– N\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110;<\/span><\/p>\n

– C\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, kh\u1ea5u hao TSC\u0110 c\u00f3 \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 kh\u00f4ng?<\/span><\/p>\n

b) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/p>\n

– N\u00eau r\u00f5 nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o;<\/span><\/p>\n

– N\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

c) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

– Nguy\u00ean gi\u00e1 B\u0110S\u0110T \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/span><\/p>\n

– N\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao B\u0110S\u0110T.<\/span><\/p>\n

(7) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/p>\n

\u00a0– Ph\u00e2n lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

\u00a0– C\u00f3 theo d\u00f5i n\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 h\u1ea1n g\u1ed1c, k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, theo nguy\u00ean t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

\u00a0– C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

\u00a0– C\u00f3 l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0 (8) Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 v\u1ed1n h\u00f3a c\u00e1c kho\u1ea3n chi ph\u00ed \u0111i vay:<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ghi nh\u1eadn chi ph\u00ed \u0111i vay: N\u00eau r\u00f5 chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 khi ph\u00e1t sinh hay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a.<\/span><\/p>\n

– T\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 trong k\u1ef3: N\u00eau r\u00f5 t\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 n\u00e0y l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

\u00a0(9) Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/span><\/p>\n

– V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 v\u1ed1n th\u1ef1c g\u00f3p kh\u00f4ng; Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

\u00a0– L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

(10) Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn doanh thu, thu nh\u1eadp kh\u00e1c:<\/span><\/p>\n

– Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5: C\u00f3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu hay kh\u00f4ng?<\/span><\/p>\n

– Doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/p>\n

– C\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– C\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

\u00a0(11) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed:<\/span><\/p>\n

\u00a0– Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (c\u00f3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi doanh thu kh\u00f4ng; C\u00f3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng, ghi nh\u1eadn ngay c\u00e1c chi ph\u00ed v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng c\u1ee7a h\u00e0ng t\u1ed3n kho kh\u00f4ng; C\u00e1c kho\u1ea3n ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec…)<\/span><\/p>\n

– Chi ph\u00ed t\u00e0i ch\u00ednh: C\u00f3 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed l\u00e3i vay (k\u1ec3 c\u1ea3 s\u1ed1 tr\u00edch tr\u01b0\u1edbc)c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o kh\u00f4ng?<\/span><\/p>\n

– Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh: C\u00f3 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng; C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec….<\/span><\/p>\n

5. 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:<\/strong><\/span><\/h2>\n

– Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n n\u1ed9i dung c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\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\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

\u00a0+ B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh n\u0103m nay;<\/span><\/p>\n

\u00a0+ S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

\u00a0+ S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u so s\u00e1nh (s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u00e0 ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 \u0111i\u1ec1u n\u00e0y trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d th\u00ec \u0111i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u00a0– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c y\u00eau c\u1ea7u thuy\u1ebft minh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd th\u00ec ph\u1ea3i ghi r\u00f5 l\u00fd do.<\/span><\/p>\n

6. 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:<\/strong><\/span><\/h2>\n

\u00a0 – Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n n\u1ed9i dung c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, chi ph\u00ed.<\/span><\/p>\n

\u00a0 – \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\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\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m nay\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

\u00a0+ B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m nay;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0+ S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

+ S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u00a0– Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a th\u00f4ng tin chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ea7n n\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 d\u1eabn t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3.<\/span><\/p>\n

\u00a0– Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cN\u0103m nay\u201d kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d th\u00ec \u0111i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

7. Th\u00f4ng tin b\u1ed5 sung cho B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/span><\/h2>\n

\u00a0– Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u01b0u chuy\u1ec3n ti\u1ec1n trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\u00a0– \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc; S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m nay\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

\u00a0 + B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m nay;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0 + S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

\u00a0+ S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

8. Nh\u1eefng th\u00f4ng tin kh\u00e1c<\/strong><\/span><\/h2>\n

\u00a0 Trong ph\u1ea7n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin quan tr\u1ecdng kh\u00e1c (n\u1ebfu c\u00f3) ngo\u00e0i nh\u1eefng th\u00f4ng tin \u0111\u00e3 tr\u00ecnh b\u00e0y tr\u00ean nh\u1eb1m cung c\u1ea5p th\u00eam th\u00f4ng tin kh\u00e1c n\u1ebfu x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/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":[3291,3503],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26109"}],"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=26109"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26109\/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=26109"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}