{"id":30685,"date":"2017-07-04T10:20:01","date_gmt":"2017-07-04T10:20:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30685"},"modified":"2017-09-19T07:46:57","modified_gmt":"2017-09-19T07:46:57","slug":"don-vi-tinh-su-dung-trong-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30685","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb t\u00ednh s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n."},"content":{"rendered":"
\"\u0110\u01a1n<\/a>

\u0110\u01a1n v\u1ecb t\u00ednh s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n.<\/span><\/p><\/div>\n

Lu\u1eadt k\u1ebf to\u00e1n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u01a1n v\u1ecb t\u00ednh s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n. Quy \u0111\u1ecbnh n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn\u00a0c\u1ee5 th\u1ec3 trong Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/a>\u00a0quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n.<\/span><\/h2>\n
    \n
  1. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng k\u1ebf to\u00e1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 “\u0111”, k\u00fd hi\u1ec7u qu\u1ed1c t\u1ebf l\u00e0 “VND”. Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed3ng th\u1eddi theo d\u00f5i nguy\u00ean t\u1ec7 v\u00e0 quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p Lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c; \u0111\u1ed1i v\u1edbi lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i th\u00f4ng qua m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00e1c c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam v\u00e0 ngo\u1ea1i t\u1ec7 c\u1ea7n quy \u0111\u1ed5i.<\/span><\/li>\n<\/ol>\n

    \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ch\u1ee7 y\u1ebfu b\u1eb1ng m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c t\u1ef1 l\u1ef1a ch\u1ecdn lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u00f3 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 l\u1ef1a ch\u1ecdn \u0111\u00f3 tr\u01b0\u1edbc ph\u00e1p Lu\u1eadt v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p Lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/p>\n

      \n
    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc khi ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n
    2. C\u00e1c \u0111\u01a1n v\u1ecb hi\u1ec7n v\u1eadt v\u00e0 \u0111\u01a1n v\u1ecb th\u1eddi gian lao \u0111\u1ed9ng s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n bao g\u1ed3m t\u1ea5n, t\u1ea1, y\u1ebfn, kil\u00f4gam, m\u00e9t vu\u00f4ng, m\u00e9t kh\u1ed1i, ng\u00e0y c\u00f4ng, gi\u1edd c\u00f4ng v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 \u0111o l\u01b0\u1eddng.<\/span><\/li>\n
    3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c kinh doanh khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty con, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c ho\u1eb7c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o t\u1ed5ng quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch n\u0103m t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi n\u1ebfu c\u00f3 \u00edt nh\u1ea5t 1 ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o c\u00f3 t\u1eeb 9 ch\u1eef s\u1ed1 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn l\u00e0 ngh\u00ecn \u0111\u1ed3ng (1.000 \u0111\u1ed3ng), c\u00f3 t\u1eeb 12 ch\u1eef s\u1ed1 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn l\u00e0 tri\u1ec7u \u0111\u1ed3ng (1.000.000 \u0111\u1ed3ng), c\u00f3 t\u1eeb 15 ch\u1eef s\u1ed1 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn l\u00e0 t\u1ef7 \u0111\u1ed3ng (1.000.000.000 \u0111\u1ed3ng).<\/span><\/li>\n
    4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n khi c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n
    5. Khi s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1 b\u1eb1ng c\u00e1ch: Ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn n\u1ebfu b\u1eb1ng 5 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c t\u0103ng th\u00eam 1 \u0111\u01a1n v\u1ecb; n\u1ebfu nh\u1ecf h\u01a1n 5 th\u00ec kh\u00f4ng t\u00ednh.<\/span><\/li>\n<\/ol>\n

      M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/a> h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Lu\u1eadt k\u1ebf to\u00e1n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u01a1n v\u1ecb t\u00ednh s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n. Quy \u0111\u1ecbnh n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn\u00a0c\u1ee5 th\u1ec3 trong Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP\u00a0quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh n\u00e0y qua b\u00e0i vi\u1ebft: \u0110\u01a1n v\u1ecb t\u00ednh..<\/p>\n","protected":false},"author":7,"featured_media":31103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4316,4317,4408,4409],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30685"}],"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=30685"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30685\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/31103"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30685"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}