{"id":31871,"date":"2021-10-03T00:43:04","date_gmt":"2021-10-02T17:43:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31871"},"modified":"2021-09-27T10:43:38","modified_gmt":"2021-09-27T03:43:38","slug":"chuan-muc-ke-toan-so-1","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31871","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 1"},"content":{"rendered":"
\n

H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T\u00a0<\/strong>NAM<\/strong><\/p>\n

Chu\u1ea9n m\u1ef1c s\u1ed1 01<\/strong><\/p>\n

CHU\u1ea8N M\u1ef0C CHUNG
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 165\/2002\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2002 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n

    \n
  1. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u01a1 b\u1ea3n, c\u00e1c y\u1ebfu t\u1ed1 v\u00e0 ghi nh\u1eadn c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, nh\u1eb1m:<\/li>\n<\/ol>\n

    a\/ L\u00e0m c\u01a1 s\u1edf x\u00e2y d\u1ef1ng v\u00e0 ho\u00e0n thi\u1ec7n c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 theo khu\u00f4n m\u1eabu th\u1ed1ng nh\u1ea5t;<\/p>\n

    b\/ Gi\u00fap cho doanh nghi\u1ec7p ghi ch\u00e9p k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u00e3 ban h\u00e0nh m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t v\u00e0 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u1eb1m \u0111\u1ea3m b\u1ea3o cho c\u00e1c th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd;<\/p>\n

    c\/ Gi\u00fap cho ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 ng\u01b0\u1eddi ki\u1ec3m tra k\u1ebf to\u00e1n \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n;<\/p>\n

    d\/ Gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u v\u00e0 \u0111\u00e1nh gi\u00e1 th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n

      \n
    1. C\u00e1c nguy\u00ean t\u1eafc, y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u01a1 b\u1ea3n v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong t\u1eebng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf trong ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc.<\/li>\n<\/ol>\n

      Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng thay th\u1ebf c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3. Khi th\u1ef1c hi\u1ec7n th\u00ec c\u0103n c\u1ee9 v\u00e0o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3. Tr\u01b0\u1eddng h\u1ee3p chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 ch\u01b0a quy \u0111\u1ecbnh th\u00ec th\u1ef1c hi\u1ec7n theo Chu\u1ea9n m\u1ef1c chung.<\/p>\n

      N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

      C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n<\/p>\n

      C\u01a1 s\u1edf d\u1ed3n t\u00edch<\/strong><\/p>\n

        \n
      1. M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c\u00a0ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf thu ho\u1eb7c th\u1ef1c t\u1ebf chi ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp tr\u00ean c\u01a1 s\u1edf d\u1ed3n t\u00edch ph\u1ea3n \u1ea3nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong qu\u00e1 kh\u1ee9, hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai.<\/li>\n<\/ol>\n

        Ho\u1ea1t \u0111\u1ed9ng Li\u00ean t\u1ee5c<\/strong><\/p>\n

          \n
        1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf\u00a0gi\u1ea3 \u0111\u1ecbnh l\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng trong t\u01b0\u01a1ng lai g\u1ea7n, ngh\u0129a l\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh c\u0169ng nh\u01b0 kh\u00f4ng bu\u1ed9c ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ph\u1ea3i thu h\u1eb9p \u0111\u00e1ng k\u1ec3 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf kh\u00e1c v\u1edbi gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i l\u1eadp tr\u00ean m\u1ed9t c\u01a1 s\u1edf kh\u00e1c v\u00e0 ph\u1ea3i gi\u1ea3i th\u00edch c\u01a1 s\u1edf \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

          Gi\u00e1 g\u1ed1c<\/strong><\/p>\n

            \n
          1. T\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c. Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c\u00a0t\u00ednh theo s\u1ed1 ti\u1ec1n ho\u1eb7c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u00e3 tr\u1ea3, ph\u1ea3i tr\u1ea3 ho\u1eb7c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd\u00a0c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn. Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh kh\u00e1c trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.<\/li>\n<\/ol>\n

            Ph\u00f9 h\u1ee3p<\/strong><\/p>\n

              \n
            1. Vi\u1ec7c ghi nh\u1eadn\u00a0doanh thu v\u00e0 chi ph\u00ed ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi nhau. Khi ghi nh\u1eadn m\u1ed9t kho\u1ea3n doanh thu th\u00ec ph\u1ea3i ghi nh\u1eadn m\u1ed9t kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu \u0111\u00f3. Chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu g\u1ed3m chi ph\u00ed c\u1ee7a k\u1ef3 t\u1ea1o ra doanh thu v\u00e0 chi ph\u00ed c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed ph\u1ea3i tr\u1ea3 nh\u01b0ng li\u00ean quan \u0111\u1ebfn doanh thu c\u1ee7a k\u1ef3 \u0111\u00f3.<\/li>\n<\/ol>\n

              Nh\u1ea5t qu\u00e1n<\/strong><\/p>\n

                \n
              1. C\u00e1c ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c\u00a0\u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t \u00edt nh\u1ea5t trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn th\u00ec ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

                Th\u1eadn tr\u1ecdng<\/strong><\/p>\n

                  \n
                1. Th\u1eadn tr\u1ecdng l\u00e0 vi\u1ec7c xem x\u00e9t, c\u00e2n nh\u1eafc, ph\u00e1n \u0111o\u00e1n c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u1eadp c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn. Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng \u0111\u00f2i h\u1ecfi:<\/li>\n<\/ol>\n

                  a\/ Ph\u1ea3i\u00a0l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng\u00a0nh\u01b0ng kh\u00f4ng l\u1eadp qu\u00e1 l\u1edbn;<\/p>\n

                  b\/ Kh\u00f4ng \u0111\u00e1nh gi\u00e1 cao h\u01a1n gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c\u00a0t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp;<\/p>\n

                  c\/ Kh\u00f4ng \u0111\u00e1nh gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n\u00a0n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 chi ph\u00ed;<\/p>\n

                  d\/\u00a0Doanh thu v\u00e0 thu nh\u1eadp ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 b\u1eb1ng ch\u1ee9ng\u00a0ch\u1eafc ch\u1eafn v\u1ec1 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf, c\u00f2n chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 b\u1eb1ng ch\u1ee9ng v\u1ec1 kh\u1ea3 n\u0103ng ph\u00e1t sinh chi ph\u00ed.<\/p>\n

                  Tr\u1ecdng y\u1ebfu<\/strong><\/p>\n

                    \n
                  1. Th\u00f4ng tin \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p\u00a0n\u1ebfu thi\u1ebfu th\u00f4ng tin ho\u1eb7c thi\u1ebfu ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch \u0111\u00e1ng k\u1ec3\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. T\u00ednh tr\u1ecdng y\u1ebfu ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed9 l\u1edbn v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a th\u00f4ng tin ho\u1eb7c c\u00e1c sai s\u00f3t \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 trong ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3. T\u00ednh tr\u1ecdng y\u1ebfu c\u1ee7a th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u1ea3 ph\u01b0\u01a1ng di\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 \u0111\u1ecbnh t\u00ednh.<\/li>\n<\/ol>\n

                    C\u00c1C Y\u00caU C\u1ea6U C\u01a0 B\u1ea2N \u0110\u1ed0I V\u1edaI K\u1ebe TO\u00c1N<\/strong><\/p>\n

                    Trung th\u1ef1c<\/strong><\/p>\n

                      \n
                    1. C\u00e1c th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf c\u00e1c b\u1eb1ng ch\u1ee9ng \u0111\u1ea7y \u0111\u1ee7, kh\u00e1ch quan v\u00e0 \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf v\u1ec1 hi\u1ec7n tr\u1ea1ng, b\u1ea3n ch\u1ea5t n\u1ed9i dung v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/li>\n<\/ol>\n

                      Kh\u00e1ch quan<\/strong><\/p>\n

                        \n
                      1. C\u00e1c th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf, kh\u00f4ng b\u1ecb xuy\u00ean t\u1ea1c, kh\u00f4ng b\u1ecb b\u00f3p m\u00e9o.<\/li>\n<\/ol>\n

                        \u0110\u1ea7y \u0111\u1ee7<\/strong><\/p>\n

                          \n
                        1. M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng b\u1ecb b\u1ecf s\u00f3t.<\/li>\n<\/ol>\n

                          K\u1ecbp th\u1eddi<\/strong><\/p>\n

                            \n
                          1. C\u00e1c th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o k\u1ecbp th\u1eddi, \u0111\u00fang ho\u1eb7c tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1eadm tr\u1ec5.<\/li>\n<\/ol>\n

                            D\u1ec5 hi\u1ec3u<\/strong><\/p>\n

                              \n
                            1. C\u00e1c th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i r\u00f5 r\u00e0ng, d\u1ec5 hi\u1ec3u \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u1edf \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 ng\u01b0\u1eddi c\u00f3 hi\u1ec3u bi\u1ebft v\u1ec1 kinh doanh, v\u1ec1 kinh t\u1ebf, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u1edf m\u1ee9c trung b\u00ecnh. Th\u00f4ng tin v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh trong ph\u1ea7n thuy\u1ebft minh.<\/li>\n<\/ol>\n

                              C\u00f3 th\u1ec3 so s\u00e1nh<\/strong><\/p>\n

                                \n
                              1. C\u00e1c th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n trong m\u1ed9t doanh nghi\u1ec7p v\u00e0 gi\u1eefa c\u00e1c doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c khi t\u00ednh to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng nh\u1ea5t qu\u00e1n th\u00ec ph\u1ea3i gi\u1ea3i tr\u00ecnh trong ph\u1ea7n thuy\u1ebft minh \u0111\u1ec3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 so s\u00e1nh th\u00f4ng tin gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n, gi\u1eefa c\u00e1c doanh nghi\u1ec7p ho\u1eb7c gi\u1eefa th\u00f4ng tin th\u1ef1c hi\u1ec7n v\u1edbi th\u00f4ng tin d\u1ef1 to\u00e1n, k\u1ebf ho\u1ea1ch.<\/li>\n
                              2. Y\u00eau c\u1ea7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110o\u1ea1n 10, 11, 12, 13, 14, 15 n\u00f3i tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi. V\u00ed d\u1ee5: Y\u00eau c\u1ea7u trung th\u1ef1c \u0111\u00e3 bao h\u00e0m y\u00eau c\u1ea7u kh\u00e1ch quan; y\u00eau c\u1ea7u k\u1ecbp th\u1eddi nh\u01b0ng ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 hi\u1ec3u v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c.<\/li>\n<\/ol>\n

                                C\u00c1C Y\u1ebeU T\u1ed0 C\u1ee6A B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/p>\n

                                  \n
                                1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u1ea3nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1eb1ng c\u00e1ch t\u1ed5ng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t kinh t\u1ebf th\u00e0nh c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 T\u00e0i s\u1ea3n, N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. C\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 Doanh thu, thu nh\u1eadp kh\u00e1c, Chi ph\u00ed v\u00e0 K\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<\/ol>\n

                                  T\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/strong><\/p>\n

                                    \n
                                  1. C\u00e1c y\u1ebfu t\u1ed1 c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh l\u00e0 T\u00e0i s\u1ea3n, N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau:<\/li>\n<\/ol>\n

                                    a\/ T\u00e0i s\u1ea3n: L\u00e0 ngu\u1ed3n l\u1ef1c do doanh nghi\u1ec7p ki\u1ec3m so\u00e1t v\u00e0 c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai.<\/p>\n

                                    b\/ N\u1ee3 ph\u1ea3i tr\u1ea3: L\u00e0 ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u00e3 qua m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n t\u1eeb c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a m\u00ecnh.<\/p>\n

                                    c\/ V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: L\u00e0 gi\u00e1 tr\u1ecb v\u1ed1n c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p tr\u1eeb (-) N\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n

                                      \n
                                    1. Khi x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n m\u1ee5c trong c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ch\u00fa \u00fd \u0111\u1ebfn h\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u00e0 n\u1ed9i dung kinh t\u1ebf c\u1ee7a ch\u00fang. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n th\u00ec \u0111\u01b0\u1ee3c ph\u1ea3n \u1ea3nh trong c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ed d\u1ee5, tr\u01b0\u1eddng h\u1ee3p thu\u00ea t\u00e0i ch\u00ednh, h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung kinh t\u1ebf l\u00e0 vi\u1ec7c doanh nghi\u1ec7p \u0111i thu\u00ea thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n thu\u00ea \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1edbn th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n, \u0111\u1ed5i l\u1ea1i doanh nghi\u1ec7p \u0111i thu\u00ea c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 m\u1ed9t kho\u1ea3n ti\u1ec1n x\u1ea5p x\u1ec9 v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan. Nghi\u1ec7p v\u1ee5 thu\u00ea t\u00e0i ch\u00ednh l\u00e0m ph\u00e1t sinh kho\u1ea3n m\u1ee5c “T\u00e0i s\u1ea3n” v\u00e0 kho\u1ea3n m\u1ee5c “N\u1ee3 ph\u1ea3i tr\u1ea3” trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111i thu\u00ea.<\/li>\n<\/ol>\n

                                      T\u00e0i s\u1ea3n<\/strong><\/p>\n

                                        \n
                                      1. L\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n l\u00e0 ti\u1ec1m n\u0103ng l\u00e0m t\u0103ng ngu\u1ed3n ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c l\u00e0m gi\u1ea3m b\u1edbt c\u00e1c kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi ra.<\/li>\n
                                      2. L\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p, nh\u01b0:<\/li>\n<\/ol>\n

                                        a\/ \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch \u0111\u01a1n l\u1ebb ho\u1eb7c k\u1ebft h\u1ee3p v\u1edbi c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c trong s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u1ec3 b\u00e1n hay cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng;<\/p>\n

                                        b\/ \u0110\u1ec3 b\u00e1n ho\u1eb7c trao \u0111\u1ed5i l\u1ea5y t\u00e0i s\u1ea3n kh\u00e1c;<\/p>\n

                                        c\/ \u0110\u1ec3 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3;<\/p>\n

                                        d\/ \u0110\u1ec3 ph\u00e2n ph\u1ed1i cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p.<\/p>\n

                                          \n
                                        1. T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t nh\u01b0 nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 ho\u1eb7c kh\u00f4ng th\u1ec3 hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t nh\u01b0 b\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf nh\u01b0ng ph\u1ea3i thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai v\u00e0 thu\u1ed9c quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                                        2. T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p c\u00f2n bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng doanh nghi\u1ec7p ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c v\u00e0 thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai, nh\u01b0 t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh; ho\u1eb7c c\u00f3 nh\u1eefng t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p v\u00e0 thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai nh\u01b0ng c\u00f3 th\u1ec3 kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, nh\u01b0 b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng tri\u1ec3n khai c\u00f3 th\u1ec3 th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n trong \u0111\u1ecbnh ngh\u0129a v\u1ec1 t\u00e0i s\u1ea3n khi c\u00e1c b\u00ed quy\u1ebft \u0111\u00f3 c\u00f2n gi\u1eef \u0111\u01b0\u1ee3c b\u00ed m\u1eadt v\u00e0 doanh nghi\u1ec7p c\u00f2n thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf.<\/li>\n
                                        3. T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c giao d\u1ecbch ho\u1eb7c c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 qua, nh\u01b0 g\u00f3p v\u1ed1n, mua s\u1eafm, t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng. C\u00e1c giao d\u1ecbch ho\u1eb7c c\u00e1c s\u1ef1 ki\u1ec7n d\u1ef1 ki\u1ebfn s\u1ebd ph\u00e1t sinh trong t\u01b0\u01a1ng lai kh\u00f4ng l\u00e0m t\u0103ng t\u00e0i s\u1ea3n.<\/li>\n
                                        4. Th\u00f4ng th\u01b0\u1eddng khi c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh s\u1ebd t\u1ea1o ra t\u00e0i s\u1ea3n. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai th\u00ec kh\u00f4ng t\u1ea1o ra t\u00e0i s\u1ea3n; Ho\u1eb7c c\u00f3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh chi ph\u00ed nh\u01b0ng v\u1eabn t\u1ea1o ra t\u00e0i s\u1ea3n, nh\u01b0 v\u1ed1n g\u00f3p, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng.<\/li>\n<\/ol>\n

                                          N\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/p>\n

                                            \n
                                          1. N\u1ee3 ph\u1ea3i tr\u1ea3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p khi doanh nghi\u1ec7p nh\u1eadn v\u1ec1 m\u1ed9t t\u00e0i s\u1ea3n, tham gia m\u1ed9t cam k\u1ebft ho\u1eb7c ph\u00e1t sinh c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd.<\/li>\n
                                          2. Vi\u1ec7c thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng nhi\u1ec1u c\u00e1ch, nh\u01b0:<\/li>\n<\/ol>\n

                                            a\/ Tr\u1ea3 b\u1eb1ng ti\u1ec1n;<\/p>\n

                                            b\/ Tr\u1ea3 b\u1eb1ng t\u00e0i s\u1ea3n kh\u00e1c;<\/p>\n

                                            c\/ Cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>\n

                                            d\/ Thay th\u1ebf ngh\u0129a v\u1ee5 n\u00e0y b\u1eb1ng ngh\u0129a v\u1ee5 kh\u00e1c;<\/p>\n

                                            \u0111\/ Chuy\u1ec3n \u0111\u1ed5i ngh\u0129a v\u1ee5 n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00e0nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

                                              \n
                                            1. N\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u00e3 qua, nh\u01b0 mua h\u00e0ng ho\u00e1 ch\u01b0a tr\u1ea3 ti\u1ec1n, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ch\u01b0a thanh to\u00e1n, vay n\u1ee3, cam k\u1ebft b\u1ea3o h\u00e0nh h\u00e0ng ho\u00e1, cam k\u1ebft ngh\u0129a v\u1ee5 h\u1ee3p \u0111\u1ed3ng, ph\u1ea3i tr\u1ea3 nh\u00e2n vi\u00ean, thu\u1ebf ph\u1ea3i n\u1ed9p, ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/li>\n<\/ol>\n

                                              V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n

                                                \n
                                              1. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u1ea3n \u1ea3nh trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, g\u1ed3m: v\u1ed1n c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i, c\u00e1c qu\u1ef9, l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/li>\n<\/ol>\n

                                                a\/ V\u1ed1n c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 l\u00e0 v\u1ed1n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p, v\u1ed1n g\u00f3p, v\u1ed1n c\u1ed5 ph\u1ea7n, v\u1ed1n Nh\u00e0 n\u01b0\u1edbc;<\/p>\n

                                                b\/ Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu v\u1edbi gi\u00e1 th\u1ef1c t\u1ebf ph\u00e1t h\u00e0nh;<\/p>\n

                                                c\/ L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i l\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf gi\u1eef l\u1ea1i \u0111\u1ec3 t\u00edch lu\u1ef9 b\u1ed5 sung v\u1ed1n;<\/p>\n

                                                d\/ C\u00e1c qu\u1ef9 nh\u01b0 qu\u1ef9 d\u1ef1 tr\u1eef, qu\u1ef9 d\u1ef1 ph\u00f2ng, qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n;<\/p>\n

                                                \u0111\/ L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i l\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a chia cho ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ch\u01b0a tr\u00edch l\u1eadp c\u00e1c qu\u1ef9;<\/p>\n

                                                e\/ Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, g\u1ed3m:<\/p>\n

                                                + Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng;<\/p>\n

                                                + Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh khi doanh nghi\u1ec7p \u1edf trong n\u01b0\u1edbc h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n kh\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o.<\/p>\n

                                                g\/ Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n v\u1edbi gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, ho\u1eb7c khi \u0111\u01b0a t\u00e0i s\u1ea3n \u0111i g\u00f3p v\u1ed1n li\u00ean doanh, c\u1ed5 ph\u1ea7n.<\/p>\n

                                                T\u00ecnh h\u00ecnh kinh doanh<\/strong><\/p>\n

                                                  \n
                                                1. L\u1ee3i nhu\u1eadn l\u00e0 th\u01b0\u1edbc \u0111o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn l\u00e0 Doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 Chi ph\u00ed. Doanh thu, thu nh\u1eadp kh\u00e1c, Chi ph\u00ed v\u00e0 L\u1ee3i nhu\u1eadn l\u00e0 c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                                                2. C\u00e1c y\u1ebfu t\u1ed1 Doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 Chi ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                  a\/ Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c: L\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c trong k\u1ef3 k\u1ebf to\u00e1n, ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, kh\u00f4ng bao g\u1ed3m kho\u1ea3n g\u00f3p v\u1ed1n c\u1ee7a c\u1ed5 \u0111\u00f4ng ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

                                                  b\/ Chi ph\u00ed: L\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n l\u00e0m gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf trong k\u1ef3 k\u1ebf to\u00e1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00e1c kho\u1ea3n ti\u1ec1n chi ra, c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb t\u00e0i s\u1ea3n ho\u1eb7c ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 d\u1eabn \u0111\u1ebfn l\u00e0m gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, kh\u00f4ng bao g\u1ed3m kho\u1ea3n ph\u00e2n ph\u1ed1i cho c\u1ed5 \u0111\u00f4ng ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

                                                    \n
                                                  1. Doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c t\u1ea1o ra c\u00e1c ngu\u1ed3n ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n trong t\u01b0\u01a1ng lai.<\/li>\n
                                                  2. C\u00e1c y\u1ebfu t\u1ed1 doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y theo nhi\u1ec1u c\u00e1ch trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 tr\u00ecnh b\u00e0y t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p, nh\u01b0: Doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/li>\n<\/ol>\n

                                                    Doanh thu v\u00e0 Thu nh\u1eadp kh\u00e1c<\/strong><\/p>\n

                                                      \n
                                                    1. Doanh thu ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p v\u00e0 th\u01b0\u1eddng bao g\u1ed3m: Doanh thu b\u00e1n h\u00e0ng, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5, ti\u1ec1n l\u00e3i, ti\u1ec1n b\u1ea3n quy\u1ec1n, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia…<\/li>\n
                                                    2. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu, nh\u01b0: thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, thu ti\u1ec1n ph\u1ea1t kh\u00e1ch h\u00e0ng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng,…<\/li>\n<\/ol>\n

                                                      Chi ph\u00ed<\/strong><\/p>\n

                                                        \n
                                                      1. Chi ph\u00ed bao g\u1ed3m c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c.<\/li>\n
                                                      2. Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, nh\u01b0: gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed l\u00e3i ti\u1ec1n vay, v\u00e0 nh\u1eefng chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng cho c\u00e1c b\u00ean kh\u00e1c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n sinh ra l\u1ee3i t\u1ee9c, ti\u1ec1n b\u1ea3n quy\u1ec1n,… Nh\u1eefng chi ph\u00ed n\u00e0y ph\u00e1t sinh d\u01b0\u1edbi d\u1ea1ng ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, h\u00e0ng t\u1ed3n kho, kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/li>\n
                                                      3. Chi ph\u00ed kh\u00e1c bao g\u1ed3m c\u00e1c chi ph\u00ed ngo\u00e0i c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, nh\u01b0: chi ph\u00ed v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00e1c kho\u1ea3n ti\u1ec1n b\u1ecb kh\u00e1ch h\u00e0ng ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng,…<\/li>\n<\/ol>\n

                                                        Ghi nh\u1eadn c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

                                                          \n
                                                        1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ghi nh\u1eadn c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p; trong c\u00e1c y\u1ebfu t\u1ed1 \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1eebng kho\u1ea3n m\u1ee5c. M\u1ed9t kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi tho\u1ea3 m\u00e3n c\u1ea3 hai ti\u00eau chu\u1ea9n:<\/li>\n<\/ol>\n

                                                          a\/ Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf ho\u1eb7c l\u00e0m gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai;<\/p>\n

                                                          b\/ Kho\u1ea3n m\u1ee5c \u0111\u00f3 c\u00f3 gi\u00e1 tr\u1ecb v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/p>\n

                                                          Ghi nh\u1eadn t\u00e0i s\u1ea3n<\/strong><\/p>\n

                                                            \n
                                                          1. T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/li>\n
                                                          2. T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi c\u00e1c chi ph\u00ed b\u1ecf ra kh\u00f4ng ch\u1eafc ch\u1eafn s\u1ebd mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai cho doanh nghi\u1ec7p th\u00ec c\u00e1c chi ph\u00ed \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh khi ph\u00e1t sinh.<\/li>\n<\/ol>\n

                                                            Ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/p>\n

                                                              \n
                                                            1. N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ch\u1eafc ch\u1eafn l\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i d\u00f9ng m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n chi ra \u0111\u1ec3 trang tr\u1ea3i cho nh\u1eefng ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n, v\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3 ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/li>\n<\/ol>\n

                                                              Ghi nh\u1eadn doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c<\/strong><\/p>\n

                                                                \n
                                                              1. Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh khi thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai c\u00f3 li\u00ean quan t\u1edbi s\u1ef1 gia t\u0103ng v\u1ec1 t\u00e0i s\u1ea3n ho\u1eb7c gi\u1ea3m b\u1edbt n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00f3 ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/li>\n<\/ol>\n

                                                                Ghi nh\u1eadn chi ph\u00ed<\/strong><\/p>\n

                                                                  \n
                                                                1. Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh khi c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y l\u00e0m gi\u1ea3m b\u1edbt l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3m b\u1edbt t\u00e0i s\u1ea3n ho\u1eb7c t\u0103ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 chi ph\u00ed n\u00e0y ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/li>\n
                                                                2. C\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed.<\/li>\n
                                                                3. Khi l\u1ee3i \u00edch kinh t\u1ebf d\u1ef1 ki\u1ebfn thu \u0111\u01b0\u1ee3c trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch gi\u00e1n ti\u1ebfp th\u00ec c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean c\u01a1 s\u1edf ph\u00e2n b\u1ed5 theo h\u1ec7 th\u1ed1ng ho\u1eb7c theo t\u1ef7 l\u1ec7.<\/li>\n
                                                                4. M\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 khi chi ph\u00ed \u0111\u00f3 kh\u00f4ng \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong c\u00e1c k\u1ef3 sau.<\/li>\n<\/ol>\n<\/div>\n
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                                                                  <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

                                                                  H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T\u00a0NAM Chu\u1ea9n m\u1ef1c s\u1ed1 01 CHU\u1ea8N M\u1ef0C CHUNG (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 165\/2002\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2002 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31871"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31871"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31871\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31871"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}