{"id":26120,"date":"2016-11-05T00:00:27","date_gmt":"2016-11-05T00:00:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26120"},"modified":"2016-11-11T01:51:45","modified_gmt":"2016-11-11T01:51:45","slug":"noi-dung-va-phuong-phap-lap-cac-chi-tieu-cua-ban-thuyet-minh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26120","title":{"rendered":"N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a 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."},"content":{"rendered":"
\"N\u1ed9i<\/a>

N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a 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.<\/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 c\u1ee7a 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.<\/span><\/h2>\n

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

2. 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><\/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.<\/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<\/strong><\/span><\/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 Vi\u1ec7t Nam hay kh\u00f4ng?<\/span><\/p>\n

\u00a0\u00a0<\/em><\/strong>4. 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 \u201c\u0110\u1ea7u n\u0103m\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u1ed9t \u201cCu\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 \u201cCu\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

– 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 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh 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

5. 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 tr\u01b0\u1edbc\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 sau\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

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

\u00a0 \u00a0Trong 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 c\u1ee7a 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.<\/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

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n nguy\u00ean li\u1ec7u v\u1eadt li\u1ec7u theo th\u00f4ng t\u01b0 133 \u2013 TK 152<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng h\u00f3a theo Th\u00f4ng t\u01b0 133 \u2013 TK 156<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng g\u1eedi b\u00e1n theo Th\u00f4ng t\u01b0 133 \u2013 TK 157<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/span><\/p>\n

 <\/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":[3291,3505],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26120"}],"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=26120"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26120\/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=26120"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}