{"id":31887,"date":"2021-10-19T00:32:54","date_gmt":"2021-10-18T17:32:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31887"},"modified":"2021-09-27T11:35:15","modified_gmt":"2021-09-27T04:35:15","slug":"chuan-muc-ke-toan-so-10-anh-huong-cua-viec-thay-doi-ty-gia-hoi-doai-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31887","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 10 – \u1ea2NH H\u01af\u1edeNG C\u1ee6A VI\u1ec6C THAY \u0110\u1ed4I T\u1ef6 GI\u00c1 H\u1ed0I \u0110O\u00c1I"},"content":{"rendered":"

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 10<\/strong><\/p>\n

\u1ea2NH H\u01af\u1edeNG C\u1ee6A VI\u1ec6C THAY \u0110\u1ed4I T\u1ef6 GI\u00c1 H\u1ed0I \u0110O\u00c1I
\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 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n nh\u1eefng \u1ea3nh h\u01b0\u1edfng do thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i. C\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: Ghi nh\u1eadn ban \u0111\u1ea7u v\u00e0 b\u00e1o c\u00e1o t\u1ea1i ng\u00e0y l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n; Ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i; Chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0m c\u01a1 s\u1edf ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
  2. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho vi\u1ec7c:<\/li>\n<\/ol>\n

    (a) K\u1ebf to\u00e1n c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7;<\/p>\n

    (b) Chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i khi h\u1ee3p nh\u1ea5t c\u00e1c b\u00e1o c\u00e1o n\u00e0y v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p h\u1ee3p nh\u1ea5t ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

      \n
    1. C\u00e1c doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng \u0110\u1ed3ng Vi\u1ec7t Nam l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u00f4ng d\u1ee5ng kh\u00e1c.<\/li>\n
    2. Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng quy \u0111\u1ecbnh vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p t\u1eeb \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n sang m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00e1c \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u00e3 quen thu\u1ed9c v\u1edbi \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i \u0111\u00f3 ho\u1eb7c cho c\u00e1c m\u1ee5c \u0111\u00edch t\u01b0\u01a1ng t\u1ef1.<\/li>\n
    3. Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c tr\u00ecnh b\u00e0y c\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i trong b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (Quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c “B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7”).<\/li>\n
    4. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/li>\n<\/ol>\n

      Ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i: L\u00e0 c\u00e1c chi nh\u00e1nh, c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft, c\u00f4ng ty li\u00ean doanh, h\u1ee3p t\u00e1c kinh doanh, ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft kinh doanh c\u1ee7a doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o m\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf m\u1ed9t n\u01b0\u1edbc kh\u00e1c ngo\u00e0i Vi\u1ec7t Nam.<\/p>\n

      C\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i: L\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i, m\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a n\u00f3 l\u00e0 m\u1ed9t ph\u1ea7n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o.<\/p>\n

      \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n: L\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u00ednh th\u1ee9c trong vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

      Ngo\u1ea1i t\u1ec7: L\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.<\/p>\n

      T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i: L\u00e0 t\u1ef7 gi\u00e1 trao \u0111\u1ed5i gi\u1eefa hai \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7.<\/p>\n

      Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i: L\u00e0 ch\u00eanh l\u1ec7ch ph\u00e1t sinh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i th\u1ef1c t\u1ebf ho\u1eb7c quy \u0111\u1ed5i c\u1ee7a c\u00f9ng m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo c\u00e1c t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i kh\u00e1c nhau.<\/p>\n

      T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i cu\u1ed1i k\u1ef3: L\u00e0 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i s\u1eed d\u1ee5ng t\u1ea1i ng\u00e0y l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

      \u0110\u1ea7u t\u01b0 thu\u1ea7n t\u1ea1i m\u1ed9t c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i: L\u00e0 ph\u1ea7n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o trong t\u1ed5ng t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u01a1 s\u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3.<\/p>\n

      C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7: L\u00e0 ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n hi\u1ec7n c\u00f3, c\u00e1c kho\u1ea3n ph\u1ea3i thu, ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c.<\/p>\n

      C\u00e1c kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7: L\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7.<\/p>\n

      Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd: L\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i ho\u1eb7c gi\u00e1 tr\u1ecb m\u1ed9t kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c thanh to\u00e1n m\u1ed9t c\u00e1ch t\u1ef1 nguy\u1ec7n gi\u1eefa c\u00e1c b\u00ean c\u00f3 \u0111\u1ea7y \u0111\u1ee7 hi\u1ec3u bi\u1ebft trong s\u1ef1 trao \u0111\u1ed5i ngang gi\u00e1.<\/p>\n

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

      C\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7<\/p>\n

      Ghi nh\u1eadn ban \u0111\u1ea7u<\/strong><\/p>\n

        \n
      1. M\u1ed9t giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 l\u00e0 giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c y\u00eau c\u1ea7u thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7, bao g\u1ed3m c\u00e1c giao d\u1ecbch ph\u00e1t sinh khi m\u1ed9t doanh nghi\u1ec7p:<\/li>\n<\/ol>\n

        (a) Mua ho\u1eb7c b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 gi\u00e1 c\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7;<\/p>\n

        (b) Vay ho\u1eb7c cho vay c\u00e1c kho\u1ea3n ti\u1ec1n m\u00e0 s\u1ed1 ph\u1ea3i tr\u1ea3 ho\u1eb7c ph\u1ea3i thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7;<\/p>\n

        (c) Tr\u1edf th\u00e0nh m\u1ed9t \u0111\u1ed1i t\u00e1c (m\u1ed9t b\u00ean) c\u1ee7a m\u1ed9t h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i h\u1ed1i ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n;<\/p>\n

        (d) Mua ho\u1eb7c thanh l\u00fd c\u00e1c t\u00e0i s\u1ea3n; ph\u00e1t sinh ho\u1eb7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7;<\/p>\n

        (e) D\u00f9ng m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7 n\u00e0y \u0111\u1ec3 mua, b\u00e1n ho\u1eb7c \u0111\u1ed5i l\u1ea5y m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7 kh\u00e1c.<\/p>\n

          \n
        1. M\u1ed9t giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn ban \u0111\u1ea7u theo \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n b\u1eb1ng vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i gi\u1eefa \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n v\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i ng\u00e0y giao d\u1ecbch.<\/li>\n
        2. T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i ng\u00e0y giao d\u1ecbch \u0111\u01b0\u1ee3c coi l\u00e0 t\u1ef7 gi\u00e1 giao ngay. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch. V\u00ed d\u1ee5 t\u1ef7 gi\u00e1 trung b\u00ecnh tu\u1ea7n ho\u1eb7c th\u00e1ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch ph\u00e1t sinh c\u1ee7a m\u1ed7i lo\u1ea1i ngo\u1ea1i t\u1ec7 trong tu\u1ea7n, th\u00e1ng \u0111\u00f3. N\u1ebfu t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao \u0111\u1ed9ng m\u1ea1nh th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 trung b\u00ecnh cho vi\u1ec7c k\u1ebf to\u00e1n c\u1ee7a tu\u1ea7n ho\u1eb7c th\u00e1ng k\u1ebf to\u00e1n \u0111\u00f3.<\/li>\n<\/ol>\n
          B\u00e1o c\u00e1o t\u1ea1i ng\u00e0y l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h5>\n
            \n
          1. T\u1ea1i ng\u00e0y l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n:<\/li>\n<\/ol>\n

            (a) C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i cu\u1ed1i k\u1ef3;<\/p>\n

            (b) C\u00e1c kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i ng\u00e0y giao d\u1ecbch;<\/p>\n

            (c) C\u00e1c kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i ng\u00e0y x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/p>\n

              \n
            1. Gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a m\u1ed9t kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f3 li\u00ean quan. V\u00ed d\u1ee5 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 g\u1ed1c, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean gi\u00e1 cho d\u00f9 gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 g\u1ed1c, nguy\u00ean gi\u00e1 hay gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 sau \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o theo \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y.<\/li>\n<\/ol>\n
              Ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/h5>\n
                \n
              1. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi thanh to\u00e1n c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ho\u1eb7c trong vi\u1ec7c b\u00e1o c\u00e1o c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p theo c\u00e1c t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i kh\u00e1c v\u1edbi t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u, ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u01b0\u1edbc, \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n<\/ol>\n

                (a) Trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi thanh to\u00e1n c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh 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 n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh lu\u1ef9 k\u1ebf, ri\u00eang bi\u1ec7t tr\u00ean B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Khi TSC\u0110 ho\u00e0n th\u00e0nh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng th\u00ec ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o thu nh\u1eadp ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong th\u1eddi gian t\u1ed1i \u0111a l\u00e0 5 n\u0103m.<\/p>\n

                (b) Trong giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ec3 c\u1ea3 vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi thanh to\u00e1n c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0 \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 n\u0103m t\u00e0i ch\u00ednh s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp, ho\u1eb7c chi ph\u00ed trong n\u0103m t\u00e0i ch\u00ednh, ngo\u1ea1i tr\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ecbnh trong \u0111o\u1ea1n 12c, 14, 16.<\/p>\n

                (c) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ec3 d\u1ef1 ph\u00f2ng r\u1ee7i ro h\u1ed1i \u0111o\u00e1i th\u00ec c\u00e1c kho\u1ea3n vay, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n vay, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u00e3 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ec3 d\u1ef1 ph\u00f2ng r\u1ee7i ro h\u1ed1i \u0111o\u00e1i.<\/p>\n

                  \n
                1. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i gi\u1eefa ng\u00e0y giao d\u1ecbch v\u00e0 ng\u00e0y thanh to\u00e1n c\u1ee7a m\u1ecdi kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7. Khi giao d\u1ecbch ph\u00e1t sinh v\u00e0 \u0111\u01b0\u1ee3c thanh to\u00e1n trong c\u00f9ng k\u1ef3 k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n trong k\u1ef3 \u0111\u00f3. N\u1ebfu giao d\u1ecbch \u0111\u01b0\u1ee3c thanh to\u00e1n \u1edf c\u00e1c k\u1ef3 k\u1ebf to\u00e1n sau, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ef1 thay \u0111\u1ed5i c\u1ee7a t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i trong t\u1eebng k\u1ef3 cho \u0111\u1ebfn k\u1ef3 giao d\u1ecbch \u0111\u00f3 \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/li>\n<\/ol>\n

                  \u0110\u1ea7u t\u01b0 thu\u1ea7n v\u00e0o c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n

                    \n
                  1. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u1ec1 b\u1ea3n ch\u1ea5t thu\u1ed9c ph\u1ea7n v\u1ed1n \u0111\u1ea7u t\u01b0 thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o t\u1ea1i m\u1ed9t c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p cho \u0111\u1ebfn khi thanh l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y. T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3 c\u00e1c kho\u1ea3n ch\u00eanh l\u00each t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 thu nh\u1eadp ho\u1eb7c chi ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi \u0111o\u1ea1n 30.<\/li>\n
                  2. M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 ph\u1ea3i thu ho\u1eb7c ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i. M\u1ed9t kho\u1ea3n m\u1ee5c m\u00e0 vi\u1ec7c thanh to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ho\u1eb7c c\u00f3 th\u1ec3 kh\u00f4ng x\u1ea3y ra trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u00f3 th\u1ec3 \u0111o\u00e1n tr\u01b0\u1edbc trong t\u01b0\u01a1ng lai, v\u1ec1 b\u1ea3n ch\u1ea5t, l\u00e0m t\u0103ng l\u00ean ho\u1eb7c gi\u1ea3m \u0111i kho\u1ea3n \u0111\u1ea7u t\u01b0 thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p \u1edf c\u01a1 s\u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3. C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n ho\u1eb7c c\u00e1c kho\u1ea3n vay nh\u01b0ng kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u01b0\u01a1ng m\u1ea1i.<\/li>\n
                  3. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 m\u1ed9t kho\u1ea3n h\u1ea1n ch\u1ebf r\u1ee7i ro cho kho\u1ea3n \u0111\u1ea7u t\u01b0 thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p cho \u0111\u1ebfn khi thanh l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 thu\u1ea7n. T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 thu nh\u1eadp ho\u1eb7c chi ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi \u0111o\u1ea1n 30.<\/li>\n<\/ol>\n

                    B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH C\u1ee6A C\u00c1C HO\u1ea0T \u0110\u1ed8NG \u1ede N\u01af\u1edaC NGO\u00c0I<\/strong><\/p>\n

                    Ph\u00e2n lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n

                      \n
                    1. Ph\u01b0\u01a1ng ph\u00e1p chuy\u1ec3n \u0111\u1ed5i c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i t\u00f9y theo m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng v\u1edbi doanh nghi\u1ec7p b\u00e1o c\u00e1o. V\u1edbi m\u1ee5c \u0111\u00edch n\u00e0y, c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i: “ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o” v\u00e0 “c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i”.<\/li>\n
                    2. Ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh nh\u01b0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o. V\u00ed d\u1ee5, ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u t\u1eeb doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 chuy\u1ec3n s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c v\u1ec1 doanh nghi\u1ec7p b\u00e1o c\u00e1o. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, s\u1ef1 thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i gi\u1eefa \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o v\u00e0 \u0111\u1ed3ng ti\u1ec1n c\u1ee7a n\u01b0\u1edbc c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i, s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o. Do \u0111\u00f3, s\u1ef1 thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1eebng kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i h\u01a1n l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o trong ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3.<\/li>\n
                    3. C\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed9c l\u1eadp, c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u1edf n\u01b0\u1edbc s\u1edf t\u1ea1i, s\u1eed d\u1ee5ng \u0111\u1ed3ng ti\u1ec1n c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n. C\u01a1 s\u1edf n\u00e0y c\u00f3 th\u1ec3 c\u0169ng tham gia v\u00e0o c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, bao g\u1ed3m c\u1ea3 giao d\u1ecbch b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o. Khi c\u00f3 m\u1ed9t s\u1ef1 thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i gi\u1eefa \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o v\u00e0 \u0111\u1ed3ng ti\u1ec1n c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i, ch\u1ec9 c\u00f3 \u1ea3nh h\u01b0\u1edfng nh\u1ecf ho\u1eb7c kh\u00f4ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai c\u1ee7a c\u00e1c lu\u1ed3ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i c\u0169ng nh\u01b0 doanh nghi\u1ec7p b\u00e1o c\u00e1o. Thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kho\u1ea3n \u0111\u1ea7u t\u01b0 r\u00f2ng c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o h\u01a1n l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 v\u00e0 phi ti\u1ec1n t\u1ec7 ri\u00eang l\u1ebb c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/li>\n
                    4. Nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m nh\u1eadn bi\u1ebft m\u1ed9t c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/li>\n<\/ol>\n

                      (a) C\u00e1c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh v\u1edbi m\u1ee9c \u0111\u1ed9 \u0111\u1ed9c l\u1eadp cao v\u1edbi doanh nghi\u1ec7p b\u00e1o c\u00e1o.<\/p>\n

                      (b) C\u00e1c giao d\u1ecbch v\u1edbi doanh nghi\u1ec7p b\u00e1o c\u00e1o chi\u1ebfm t\u1ef7 tr\u1ecdng kh\u00f4ng l\u1edbn trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

                      (c) C\u00e1c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1ef1 t\u00e0i tr\u1ee3 l\u00e0 ch\u00ednh ho\u1eb7c t\u1eeb c\u00e1c kho\u1ea3n vay t\u1ea1i n\u01b0\u1edbc ngo\u00e0i h\u01a1n l\u00e0 t\u1eeb doanh nghi\u1ec7p b\u00e1o c\u00e1o.<\/p>\n

                      (d) C\u00e1c chi ph\u00ed v\u1ec1 lao \u0111\u1ed9ng, nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh kh\u00e1c c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c chi tr\u1ea3 v\u00e0 thanh to\u00e1n ch\u1ee7 y\u1ebfu b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i h\u01a1n l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o.<\/p>\n

                      (\u0111) Doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i ch\u1ee7 y\u1ebfu b\u1eb1ng c\u00e1c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o;<\/p>\n

                      (e) L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o l\u00e0 bi\u1ec7t l\u1eadp v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp b\u1edfi c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

                      Ph\u00e2n lo\u1ea1i h\u1ee3p l\u00fd t\u1eebng ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m ph\u00e2n bi\u1ec7t n\u00eau tr\u00ean. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ph\u00e2n lo\u1ea1i m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 m\u1ed9t c\u01a1 s\u1edf n\u01b0\u1edbc ngo\u00e0i hay l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi doanh nghi\u1ec7p b\u00e1o c\u00e1o c\u00f3 th\u1ec3 kh\u00f4ng r\u00f5 r\u00e0ng, do \u0111\u00f3 c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u1ee3p l\u00fd.<\/p>\n

                      Ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o<\/p>\n

                        \n
                      1. C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i theo c\u00e1c quy \u0111\u1ecbnh t\u1eeb \u0111o\u1ea1n 7 \u0111\u1ebfn \u0111o\u1ea1n 16 nh\u01b0 l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u00ednh doanh nghi\u1ec7p b\u00e1o c\u00e1o.<\/li>\n
                      2. T\u1eebng kho\u1ea3n m\u1ee5c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i nh\u01b0 giao d\u1ecbch c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7c b\u1edfi doanh nghi\u1ec7p b\u00e1o c\u00e1o. Nguy\u00ean gi\u00e1 v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y mua t\u00e0i s\u1ea3n. N\u1ebfu t\u00e0i s\u1ea3n t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd th\u00ec s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho. Kho\u1ea3n c\u00f3 th\u1ec3 thu h\u1ed3i ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh.<\/li>\n
                      3. Tr\u00ean th\u1ef1c t\u1ebf, m\u1ed9t t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. V\u00ed d\u1ee5 t\u1ef7 gi\u00e1 trung b\u00ecnh trong tu\u1ea7n ho\u1eb7c th\u00e1ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 di\u1ec5n ra trong th\u1eddi k\u1ef3 \u0111\u00f3. Tuy nhi\u00ean, n\u1ebfu t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i dao \u0111\u1ed9ng m\u1ea1nh, vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 trung b\u00ecnh cho m\u1ed9t giai \u0111o\u1ea1n l\u00e0 kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c.<\/li>\n<\/ol>\n
                        C\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i<\/h5>\n
                          \n
                        1. Khi chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o ph\u1ea3i tu\u00e2n theo nh\u1eefng quy \u0111\u1ecbnh sau:<\/li>\n
                        2. a) T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 (c\u1ea3 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 v\u00e0 phi ti\u1ec1n t\u1ec7) c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3;<\/li>\n
                        3. b) C\u00e1c kho\u1ea3n m\u1ee5c v\u1ec1 doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y giao d\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n c\u1ee7a m\u1ed9t n\u1ec1n kinh t\u1ebf si\u00eau l\u1ea1m ph\u00e1t th\u00ec doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3;<\/li>\n
                        4. c) T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch h\u1ed1i \u0111o\u00e1i khi chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o cho \u0111\u1ebfn khi thanh l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 thu\u1ea7n \u0111\u00f3.<\/li>\n
                        5. Tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 trung b\u00ecnh x\u1ea5p x\u1ec9 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf th\u00ec t\u1ef7 gi\u00e1 trung b\u00ecnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/li>\n
                        6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/li>\n
                        7. a) Chuy\u1ec3n \u0111\u1ed5i c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i ng\u00e0y giao d\u1ecbch, c\u00e1c t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i cu\u1ed1i k\u1ef3;<\/li>\n
                        8. b) Chuy\u1ec3n \u0111\u1ed5i kho\u1ea3n \u0111\u1ea7u t\u01b0 thu\u1ea7n \u0111\u1ea7u k\u1ef3 t\u1ea1i c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i theo m\u1ed9t t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i kh\u00e1c v\u1edbi t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh k\u1ef3 tr\u01b0\u1edbc;<\/li>\n
                        9. c) C\u00e1c kho\u1ea3n thay \u0111\u1ed5i kh\u00e1c li\u00ean quan \u0111\u1ebfn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i c\u01a1 s\u1edf n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ol>\n

                          Nh\u1eefng kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp ho\u1eb7c chi ph\u00ed trong k\u1ef3. Nh\u1eefng kho\u1ea3n thay \u0111\u1ed5i t\u1ef7 gi\u00e1 n\u00e0y th\u01b0\u1eddng c\u00f3 \u00edt \u1ea3nh h\u01b0\u1edfng ho\u1eb7c \u1ea3nh h\u01b0\u1edfng kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng hi\u1ec7n t\u1ea1i v\u00e0 trong t\u01b0\u01a1ng lai c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i c\u0169ng nh\u01b0 c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o. Khi m\u1ed9t c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 s\u1edf h\u1eefu to\u00e0n b\u1ed9 th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u0169y k\u1ebf ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i v\u00e0 g\u1eafn li\u1ec1n v\u1edbi ph\u1ea7n \u0111\u1ea7u t\u01b0 v\u00e0o c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o nh\u01b0 l\u00e0 m\u1ed9t ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 t\u1ea1i c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/p>\n

                            \n
                          1. M\u1ecdi gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh khi mua c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 m\u1ecdi s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u1ec1 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh mua c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 l\u00e0:<\/li>\n
                          2. a) T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i theo t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3 nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 23.<\/li>\n
                          3. b) T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ngo\u1ea1i t\u1ec7 b\u00e1o c\u00e1o, ho\u1eb7c l\u00e0 kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7, \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o theo t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y giao d\u1ecbch nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 10(b).<\/li>\n
                          4. Vi\u1ec7c h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o ph\u1ea3i tu\u00e2n theo c\u00e1c th\u1ee7 t\u1ee5c h\u1ee3p nh\u1ea5t th\u00f4ng th\u01b0\u1eddng, nh\u01b0 lo\u1ea1i b\u1ecf c\u00e1c s\u1ed1 d\u01b0 trong t\u1eadp \u0111o\u00e0n v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 v\u1edbi c\u00e1c c\u00f4ng ty trong t\u1eadp \u0111o\u00e0n c\u1ee7a m\u1ed9t c\u00f4ng ty con (Xem Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n kho\u1ea3n v\u1ed1n g\u00f3p v\u00e0o c\u00e1c c\u00f4ng ty con” v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “Th\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh”). Tuy nhi\u00ean, m\u1ed9t kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong m\u1ed9t kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 trong t\u1eadp \u0111o\u00e0n d\u00f9 l\u00e0 ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n c\u0169ng kh\u00f4ng th\u1ec3 lo\u1ea1i tr\u1eeb v\u00e0o kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng trong s\u1ed1 d\u01b0 kh\u00e1c trong t\u1eadp \u0111o\u00e0n b\u1edfi v\u00ec kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 n\u00e0y th\u1ec3 hi\u1ec7n m\u1ed9t s\u1ef1 cam k\u1ebft \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i m\u1ed9t ngo\u1ea1i t\u1ec7 th\u00e0nh m\u1ed9t ngo\u1ea1i t\u1ec7 kh\u00e1c v\u00e0 \u0111\u01b0a \u0111\u1ebfn l\u00e3i ho\u1eb7c l\u1ed7 cho doanh nghi\u1ec7p b\u00e1o c\u00e1o do thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i. V\u00ec v\u1eady, trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 thu nh\u1eadp ho\u1eb7c chi ph\u00ed, ho\u1eb7c n\u1ebfu n\u00f3 ph\u00e1t sinh t\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 tr\u00ecnh b\u00e0y \u1edf \u0111o\u1ea1n 14 v\u00e0 16 th\u00ec s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cho \u0111\u1ebfn khi thanh l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 thu\u1ea7n.<\/li>\n
                          5. Ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 l\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f9ng ng\u00e0y th\u00ec cho ph\u00e9p t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 ng\u00e0y kh\u00e1c bi\u1ec7t kh\u00f4ng qu\u00e1 3 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i theo t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i. Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i gi\u1eefa ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i so v\u1edbi ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o th\u00ec ph\u1ea3i c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh th\u00edch h\u1ee3p t\u1eeb ng\u00e0y \u0111\u00f3 cho \u0111\u1ebfn ng\u00e0y l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n kho\u1ea3n v\u1ed1n g\u00f3p v\u00e0o c\u00e1c c\u00f4ng ty con” v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “Th\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh”.<\/li>\n<\/ol>\n
                            Thanh l\u00fd c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i<\/h5>\n
                              \n
                            1. Khi thanh l\u00fd c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i, kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u0169y k\u1ebf \u0111\u00e3 b\u1ecb ho\u00e3n l\u1ea1i (theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 24.c) v\u00e0 li\u00ean quan \u0111\u1ebfn c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp ho\u1eb7c chi ph\u00ed c\u00f9ng v\u1edbi k\u1ef3 m\u00e0 l\u00e3i ho\u1eb7c l\u1ed7 v\u1ec1 vi\u1ec7c thanh l\u00fd \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/li>\n
                            2. M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 thanh l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i m\u1ed9t c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua b\u00e1n, ph\u00e1t m\u1ea1i, thanh to\u00e1n l\u1ea1i v\u1ed1n c\u1ed5 ph\u1ea7n ho\u1eb7c t\u1eeb b\u1ecf t\u1ea5t c\u1ea3 ho\u1eb7c m\u1ed9t ph\u1ea7n v\u1ed1n \u1edf c\u01a1 s\u1edf \u0111\u00f3. Thanh to\u00e1n c\u1ed5 t\u1ee9c l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c thanh l\u00fd ch\u1ec9 khi n\u00f3 l\u00e0 m\u1ed9t s\u1ef1 thu h\u1ed3i kho\u1ea3n \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd t\u1eebng ph\u1ea7n, ch\u1ec9 c\u00f3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u0169y k\u1ebf li\u00ean quan \u0111\u1ebfn ph\u1ea7n v\u1ed1n s\u1edf h\u1eefu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u00e3i ho\u1eb7c l\u1ed7. M\u1ed9t s\u1ef1 ghi gi\u1ea3m gi\u00e1 tr\u1ecb k\u1ebf to\u00e1n c\u1ee7a c\u01a1 s\u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng t\u1ea1o n\u00ean thanh l\u00fd t\u1eebng ph\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kh\u00f4ng c\u00f3 ph\u1ea7n l\u00e3i ho\u1eb7c l\u1ed7 n\u00e0o v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o th\u1eddi \u0111i\u1ec3m ghi gi\u1ea3m.<\/li>\n<\/ol>\n
                              S\u1ef1 thay \u0111\u1ed5i trong vi\u1ec7c ph\u00e2n lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i<\/h5>\n
                                \n
                              1. Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong vi\u1ec7c ph\u00e2n lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u00e1c quy \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i ph\u00e2n lo\u1ea1i \u0111\u00f3.<\/li>\n
                              2. Vi\u1ec7c ph\u00e2n lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 thay \u0111\u1ed5i khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng v\u1edbi doanh nghi\u1ec7p b\u00e1o c\u00e1o. Khi ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i nh\u01b0 m\u1ed9t c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i ng\u00e0y ph\u00e2n lo\u1ea1i l\u1ea1i. Khi m\u1ed9t c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i nh\u01b0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o, gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i c\u1ee7a nh\u1eefng kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 t\u1ea1i ng\u00e0y chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c coi nh\u01b0 l\u00e0 gi\u00e1 g\u1ed1c c\u1ee7a ch\u00fang trong k\u1ef3 thay \u0111\u1ed5i v\u00e0 c\u00e1c k\u1ef3 ti\u1ebfp theo. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ho\u00e3n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp ho\u1eb7c chi ph\u00ed cho \u0111\u1ebfn khi thanh l\u00fd ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ol>\n

                                Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

                                  \n
                                1. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/li>\n
                                2. a) Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong l\u00e3i ho\u1eb7c l\u1ed7 thu\u1ea7n trong k\u1ef3;<\/li>\n
                                3. b) Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i thu\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (theo \u0111o\u1ea1n 12a, \u0111o\u1ea1n14) v\u00e0 ph\u1ea3n \u00e1nh l\u00e0 m\u1ed9t ph\u1ea7n ri\u00eang bi\u1ec7t c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y c\u1ea3 kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3;<\/li>\n
                                4. Khi \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 b\u00e1o c\u00e1o kh\u00e1c v\u1edbi \u0111\u1ed3ng ti\u1ec1n c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i m\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 l\u00fd do, k\u1ec3 c\u1ea3 khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 b\u00e1o c\u00e1o.<\/li>\n
                                5. Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong vi\u1ec7c ph\u00e2n lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn doanh nghi\u1ec7p b\u00e1o c\u00e1o th\u00ec doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y:<\/li>\n
                                6. a) B\u1ea3n ch\u1ea5t c\u1ee7a s\u1ef1 thay \u0111\u1ed5i trong vi\u1ec7c ph\u00e2n lo\u1ea1i;<\/li>\n
                                7. b) L\u00fd do thay \u0111\u1ed5i;<\/li>\n
                                8. c) \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i trong vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u1ebfn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/li>\n
                                9. d) T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn l\u00e3i, l\u1ed7 thu\u1ea7n c\u1ee7a k\u1ef3 tr\u01b0\u1edbc c\u00f3 \u1ea3nh h\u01b0\u1edfng trong vi\u1ec7c ph\u00e2n lo\u1ea1i di\u1ec5n ra \u1edf \u0111\u1ea7u k\u1ef3 g\u1ea7n nh\u1ea5t.<\/li>\n
                                10. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn (theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 27) \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i c\u00e1c \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ph\u00e1t sinh trong vi\u1ec7c mua c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ol>\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 10 \u1ea2NH H\u01af\u1edeNG C\u1ee6A VI\u1ec6C THAY \u0110\u1ed4I T\u1ef6 GI\u00c1 H\u1ed0I \u0110O\u00c1I (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..<\/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\/31887"}],"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=31887"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31887\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31887"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}