{"id":31906,"date":"2021-11-04T00:30:14","date_gmt":"2021-11-03T17:30:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31906"},"modified":"2021-09-29T09:47:56","modified_gmt":"2021-09-29T02:47:56","slug":"chuan-muc-ke-toan-so-21-trinh-bay-bao-cao-tai-chinh-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31906","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 21 – TR\u00ccNH B\u00c0Y B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH"},"content":{"rendered":"

CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

S\u1ed0 21 TR\u00ccNH B\u00c0Y B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2003 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 y\u00eau c\u1ea7u v\u00e0 nguy\u00ean t\u1eafc chung v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m: M\u1ee5c \u0111\u00edch, y\u00eau c\u1ea7u, nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
  2. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/li>\n
  3. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n. Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng cho vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh t\u00f3m l\u01b0\u1ee3c gi\u1eefa ni\u00ean \u0111\u1ed9.<\/li>\n
  4. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. Nh\u1eefng y\u00eau c\u1ea7u b\u1ed5 sung \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf Chu\u1ea9n m\u1ef1c \u201cTr\u00ecnh b\u00e0y b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1”.<\/li>\n<\/ol>\n

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

    M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

      \n
    1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh theo m\u1ed9t c\u1ea5u tr\u00fac ch\u1eb7t ch\u1ebd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u h\u1eefu \u00edch cho s\u1ed1 \u0111\u00f4ng nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf. \u0110\u1ec3 \u0111\u1ea1t m\u1ee5c \u0111\u00edch n\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i cung c\u1ea5p nh\u1eefng th\u00f4ng tin c\u1ee7a m\u1ed9t doanh nghi\u1ec7p v\u1ec1:<\/li>\n<\/ol>\n

      a\/ T\u00e0i s\u1ea3n;<\/p>\n

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

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

      d\/ Doanh thu, thu nh\u1eadp kh\u00e1c, chi ph\u00ed, l\u00e3i v\u00e0 l\u1ed7;<\/p>\n

      \u0111\/ C\u00e1c lu\u1ed3ng ti\u1ec1n.<\/p>\n

      C\u00e1c th\u00f4ng tin n\u00e0y c\u00f9ng v\u1edbi c\u00e1c th\u00f4ng tin tr\u00ecnh b\u00e0y trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c c\u00e1c lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 th\u1eddi \u0111i\u1ec3m v\u00e0 m\u1ee9c \u0111\u1ed9 ch\u1eafc ch\u1eafn c\u1ee7a vi\u1ec7c t\u1ea1o ra c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/p>\n

      Tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

        \n
      1. Gi\u00e1m \u0111\u1ed1c (ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u) doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

        H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n

          \n
        1. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p g\u1ed3m :<\/li>\n
        2. a) B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n;<\/li>\n
        3. b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/li>\n
        4. c) B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;<\/li>\n
        5. d) B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
        6. Ngo\u00e0i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o qu\u1ea3n l\u00fd trong \u0111\u00f3 m\u00f4 t\u1ea3 v\u00e0 di\u1ec5n gi\u1ea3i nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh v\u1ec1 t\u00ecnh h\u00ecnh kinh doanh v\u00e0 t\u00e0i ch\u00ednh, c\u0169ng nh\u01b0 nh\u1eefng s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn ch\u1ee7 y\u1ebfu m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i ph\u00f3 n\u1ebfu ban gi\u00e1m \u0111\u1ed1c x\u00e9t th\u1ea5y ch\u00fang h\u1eefu \u00edch cho nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/li>\n<\/ol>\n

          Y\u00eau c\u1ea7u l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

            \n
          1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd, c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan hi\u1ec7n h\u00e0nh.<\/li>\n
          2. Doanh nghi\u1ec7p c\u1ea7n n\u00eau r\u00f5 trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c coi l\u00e0 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam n\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 m\u1ecdi quy \u0111\u1ecbnh c\u1ee7a t\u1eebng chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

            Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam, kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh d\u00f9 \u0111\u00e3 thuy\u1ebft minh \u0111\u1ea7y \u0111\u1ee7 trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u0169ng nh\u01b0 trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

              \n
            1. \u0110\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd, doanh nghi\u1ec7p ph\u1ea3i:<\/li>\n
            2. a) L\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh trong \u0111o\u1ea1n 12;<\/li>\n
            3. b) Tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin, k\u1ec3 c\u1ea3 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, nh\u1eb1m cung c\u1ea5p th\u00f4ng tin ph\u00f9 h\u1ee3p, \u0111\u00e1ng tin c\u1eady, so s\u00e1nh \u0111\u01b0\u1ee3c v\u00e0 d\u1ec5 hi\u1ec3u;<\/li>\n
            4. c) Cung c\u1ea5p c\u00e1c th\u00f4ng tin b\u1ed5 sung khi quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u \u0111\u01b0\u1ee3c t\u00e1c \u0111\u1ed9ng c\u1ee7a nh\u1eefng giao d\u1ecbch ho\u1eb7c nh\u1eefng s\u1ef1 ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ol>\n

              Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/p>\n

                \n
              1. Doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n cho vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a t\u1eebng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 quy \u0111\u1ecbnh \u1edf chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, th\u00ec doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o chu\u1ea9n m\u1ef1c chung \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p l\u00fd nh\u1eb1m \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u sau:<\/li>\n<\/ol>\n

                a\/ Th\u00edch h\u1ee3p v\u1edbi nhu c\u1ea7u ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng;<\/p>\n

                b\/ \u0110\u00e1ng tin c\u1eady, khi:<\/p>\n

                – Tr\u00ecnh b\u00e0y trung th\u1ef1c, h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n

                – Ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n ph\u1ea3n \u00e1nh h\u00ecnh th\u1ee9c h\u1ee3p ph\u00e1p c\u1ee7a ch\u00fang;<\/p>\n

                – Tr\u00ecnh b\u00e0y kh\u00e1ch quan, kh\u00f4ng thi\u00ean v\u1ecb;<\/p>\n

                – Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng;<\/p>\n

                – Tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu.<\/p>\n

                  \n
                1. Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n bao g\u1ed3m nh\u1eefng nguy\u00ean t\u1eafc, c\u01a1 s\u1edf v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u00e1p d\u1ee5ng trong qu\u00e1 tr\u00ecnh l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
                2. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn ri\u00eang, khi x\u00e2y d\u1ef1ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t:<\/li>\n
                3. a) Nh\u1eefng y\u00eau c\u1ea7u v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nh\u1eefng v\u1ea5n \u0111\u1ec1 t\u01b0\u01a1ng t\u1ef1 v\u00e0 c\u00f3 li\u00ean quan;<\/li>\n
                4. b) Nh\u1eefng kh\u00e1i ni\u1ec7m, ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, thu nh\u1eadp v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c chung;<\/li>\n
                5. c) Nh\u1eefng quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn khi nh\u1eefng qui \u0111\u1ecbnh n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111i\u1ec3m (a) v\u00e0 (b) c\u1ee7a \u0111o\u1ea1n n\u00e0y.<\/li>\n<\/ol>\n

                  NGUY\u00caN T\u1eaeC L\u1eacP V\u00c0 TR\u00ccNH B\u00c0Y B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/p>\n

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

                    \n
                  1. Khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, Gi\u00e1m \u0111\u1ed1c (ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u) doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 v\u1ec1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf gi\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, tr\u1eeb khi doanh nghi\u1ec7p c\u00f3 \u00fd \u0111\u1ecbnh c\u0169ng nh\u01b0 bu\u1ed9c ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c ph\u1ea3i thu h\u1eb9p \u0111\u00e1ng k\u1ec3 qui m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Khi \u0111\u00e1nh gi\u00e1, n\u1ebfu Gi\u00e1m \u0111\u1ed1c (ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u) doanh nghi\u1ec7p bi\u1ebft \u0111\u01b0\u1ee3c c\u00f3 nh\u1eefng \u0111i\u1ec1u kh\u00f4ng ch\u1eafc ch\u1eafn li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ef1 ki\u1ec7n ho\u1eb7c c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u00f3 th\u1ec3 g\u00e2y ra s\u1ef1 nghi ng\u1edd l\u1edbn v\u1ec1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p th\u00ec nh\u1eefng \u0111i\u1ec1u kh\u00f4ng ch\u1eafc ch\u1eafn \u0111\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c n\u00eau r\u00f5. N\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, th\u00ec s\u1ef1 ki\u1ec7n n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c n\u00eau r\u00f5, c\u00f9ng v\u1edbi c\u01a1 s\u1edf d\u00f9ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 l\u00fd do khi\u1ebfn cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/li>\n
                  2. \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p, Gi\u00e1m \u0111\u1ed1c (ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u) doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i xem x\u00e9t \u0111\u1ebfn m\u1ecdi th\u00f4ng tin c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c t\u1ed1i thi\u1ec3u trong v\u00f2ng 12 th\u00e1ng t\u1edbi k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/li>\n<\/ol>\n

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

                      \n
                    1. Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u01a1 s\u1edf k\u1ebf to\u00e1n d\u1ed3n t\u00edch, ngo\u1ea1i tr\u1eeb c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn c\u00e1c lu\u1ed3ng ti\u1ec1n.<\/li>\n
                    2. Theo c\u01a1 s\u1edf k\u1ebf to\u00e1n d\u1ed3n t\u00edch, c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m th\u1ef1c thu, th\u1ef1c chi ti\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n li\u00ean quan. C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed. Tuy nhi\u00ean, vi\u1ec7c \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p kh\u00f4ng cho ph\u00e9p ghi nh\u1eadn tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u1eefng kho\u1ea3n m\u1ee5c kh\u00f4ng tho\u1ea3 m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u1ec1 t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3.<\/li>\n<\/ol>\n

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

                        \n
                      1. Vi\u1ec7c tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i nh\u1ea5t qu\u00e1n t\u1eeb ni\u00ean \u0111\u1ed9 n\u00e0y sang ni\u00ean \u0111\u1ed9 kh\u00e1c, tr\u1eeb khi:<\/li>\n
                      2. a) C\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 v\u1ec1 b\u1ea3n ch\u1ea5t c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c khi xem x\u00e9t l\u1ea1i vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho th\u1ea5y r\u1eb1ng c\u1ea7n ph\u1ea3i thay \u0111\u1ed5i \u0111\u1ec3 c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd h\u01a1n c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n; ho\u1eb7c<\/li>\n
                      3. b) M\u1ed9t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c y\u00eau c\u1ea7u c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong vi\u1ec7c tr\u00ecnh b\u00e0y.<\/li>\n
                      4. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1ed9t c\u00e1ch kh\u00e1c khi mua s\u1eafm ho\u1eb7c thanh l\u00fd l\u1edbn c\u00e1c t\u00e0i s\u1ea3n, ho\u1eb7c khi xem x\u00e9t l\u1ea1i c\u00e1ch tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c thay \u0111\u1ed5i c\u00e1ch tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u1ea5u tr\u00fac tr\u00ecnh b\u00e0y m\u1edbi s\u1ebd \u0111\u01b0\u1ee3c duy tr\u00ec l\u00e2u d\u00e0i trong t\u01b0\u01a1ng lai ho\u1eb7c n\u1ebfu l\u1ee3i \u00edch c\u1ee7a c\u00e1ch tr\u00ecnh b\u00e0y m\u1edbi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng. Khi c\u00f3 thay \u0111\u1ed5i, th\u00ec doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n lo\u1ea1i l\u1ea1i c\u00e1c th\u00f4ng tin mang t\u00ednh so s\u00e1nh cho ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a \u0111o\u1ea1n 30 v\u00e0 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

                        Tr\u1ecdng y\u1ebfu v\u00e0 t\u1eadp h\u1ee3p<\/strong><\/p>\n

                          \n
                        1. T\u1eebng kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c kho\u1ea3n m\u1ee5c kh\u00f4ng tr\u1ecdng y\u1ebfu th\u00ec kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd m\u00e0 \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o nh\u1eefng kho\u1ea3n m\u1ee5c c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t ho\u1eb7c ch\u1ee9c n\u0103ng.<\/li>\n
                        2. Khi tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u1ed9t th\u00f4ng tin \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu n\u1ebfu kh\u00f4ng tr\u00ecnh b\u00e0y ho\u1eb7c tr\u00ecnh b\u00e0y 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 b\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 quy m\u00f4 v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 trong c\u00e1c t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 n\u1ebfu c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t kho\u1ea3n m\u1ee5c hay m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n m\u1ee5c l\u00e0 tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111\u00e1nh gi\u00e1 t\u00ednh ch\u1ea5t v\u00e0 quy m\u00f4 c\u1ee7a ch\u00fang. Tu\u1ef3 theo c\u00e1c t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3, t\u00ednh ch\u1ea5t ho\u1eb7c quy m\u00f4 c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c c\u00f3 th\u1ec3 l\u00e0 nh\u00e2n t\u1ed1 quy\u1ebft \u0111\u1ecbnh t\u00ednh tr\u1ecdng y\u1ebfu. V\u00ed d\u1ee5, c\u00e1c t\u00e0i s\u1ea3n ri\u00eang l\u1ebb c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t v\u00e0 ch\u1ee9c n\u0103ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o m\u1ed9t kho\u1ea3n m\u1ee5c, k\u1ec3 c\u1ea3 khi gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n m\u1ee5c l\u00e0 r\u1ea5t l\u1edbn. Tuy nhi\u00ean, c\u00e1c kho\u1ea3n m\u1ee5c quan tr\u1ecdng c\u00f3 t\u00ednh ch\u1ea5t ho\u1eb7c ch\u1ee9c n\u0103ng kh\u00e1c nhau ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch ri\u00eang r\u1ebd.<\/li>\n
                        3. N\u1ebfu m\u1ed9t kho\u1ea3n m\u1ee5c kh\u00f4ng mang t\u00ednh tr\u1ecdng y\u1ebfu, th\u00ec n\u00f3 \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u m\u1ee5c kh\u00e1c c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t ho\u1eb7c ch\u1ee9c n\u0103ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c tr\u00ecnh b\u00e0y trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, c\u00f3 nh\u1eefng kho\u1ea3n m\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu \u0111\u1ec3 ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
                        4. Theo nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu, doanh nghi\u1ec7p kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 n\u1ebfu c\u00e1c th\u00f4ng tin \u0111\u00f3 kh\u00f4ng c\u00f3 t\u00ednh tr\u1ecdng y\u1ebfu.<\/li>\n<\/ol>\n

                          B\u00f9 tr\u1eeb<\/strong><\/p>\n

                            \n
                          1. C\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb, tr\u1eeb khi m\u1ed9t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c quy \u0111\u1ecbnh ho\u1eb7c cho ph\u00e9p b\u00f9 tr\u1eeb .<\/li>\n
                          2. C\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed ch\u1ec9 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb khi:<\/li>\n
                          3. a) \u0110\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i m\u1ed9t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c; ho\u1eb7c<\/li>\n
                          4. b) C\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n gi\u1ed1ng nhau ho\u1eb7c t\u01b0\u01a1ng t\u1ef1 v\u00e0 kh\u00f4ng c\u00f3 t\u00ednh tr\u1ecdng y\u1ebfu. C\u00e1c kho\u1ea3n n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p l\u1ea1i v\u1edbi nhau ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a \u0111o\u1ea1n 21.<\/li>\n
                          5. C\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed c\u00f3 t\u00ednh tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ri\u00eang bi\u1ec7t. Vi\u1ec7c b\u00f9 tr\u1eeb c\u00e1c s\u1ed1 li\u1ec7u trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c b\u00f9 tr\u1eeb n\u00e0y ph\u1ea3n \u00e1nh b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch ho\u1eb7c s\u1ef1 ki\u1ec7n, s\u1ebd kh\u00f4ng cho ph\u00e9p ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1c giao d\u1ecbch ho\u1eb7c s\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 d\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c c\u00e1c lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                          6. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 14 \u201cDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c\u201d quy \u0111\u1ecbnh doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a nh\u1eefng kho\u1ea3n \u0111\u00e3 thu ho\u1eb7c c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c, tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu. Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nh\u1eefng giao d\u1ecbch kh\u00e1c kh\u00f4ng l\u00e0m ph\u00e1t sinh doanh thu, nh\u01b0ng c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh l\u00e0m ph\u00e1t sinh doanh thu. K\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c giao d\u1ecbch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng c\u00e1ch kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 li\u00ean quan ph\u00e1t sinh trong c\u00f9ng m\u1ed9t giao d\u1ecbch v\u00e0o kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng, n\u1ebfu c\u00e1ch tr\u00ecnh b\u00e0y n\u00e0y ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c giao d\u1ecbch ho\u1eb7c s\u1ef1 ki\u1ec7n \u0111\u00f3. Ch\u1eb3ng h\u1ea1n nh\u01b0 :<\/li>\n
                          7. a) L\u00e3i v\u00e0 l\u1ed7 ph\u00e1t sinh trong vi\u1ec7c thanh l\u00fd c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng c\u00e1ch kh\u1ea5u tr\u1eeb gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed thanh l\u00fd c\u00f3 li\u00ean quan v\u00e0o gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n;<\/li>\n
                          8. b) C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i theo tho\u1ea3 thu\u1eadn h\u1ee3p \u0111\u1ed3ng v\u1edbi b\u00ean th\u1ee9 ba (v\u00ed d\u1ee5 h\u1ee3p \u0111\u1ed3ng cho thu\u00ea l\u1ea1i ho\u1eb7c th\u1ea7u l\u1ea1i) \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo gi\u00e1 tr\u1ecb thu\u1ea7n sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111i kho\u1ea3n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 t\u01b0\u01a1ng \u1ee9ng;<\/li>\n
                          9. C\u00e1c kho\u1ea3n l\u00e3i v\u00e0 l\u1ed7 ph\u00e1t sinh t\u1eeb m\u1ed9t nh\u00f3m c\u00e1c giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1 s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo gi\u00e1 tr\u1ecb thu\u1ea7n, v\u00ed d\u1ee5 c\u00e1c kho\u1ea3n l\u00e3i v\u00e0 l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, l\u00e3i v\u00e0 l\u1ed7 ph\u00e1t sinh t\u1eeb mua, b\u00e1n c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i. Tuy nhi\u00ean, c\u00e1c kho\u1ea3n l\u00e3i v\u00e0 l\u1ed7 n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t n\u1ebfu quy m\u00f4, t\u00ednh ch\u1ea5t ho\u1eb7c t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00fang y\u00eau c\u1ea7u ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t theo qui \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c \u201cL\u00e3i, l\u1ed7 thu\u1ea7n trong k\u1ef3, c\u00e1c sai s\u00f3t c\u01a1 b\u1ea3n v\u00e0 c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n\u201d.<\/li>\n<\/ol>\n

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

                              \n
                            1. C\u00e1c th\u00f4ng tin b\u1eb1ng s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eb1m \u0111\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c th\u00f4ng tin b\u1eb1ng s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 tr\u01b0\u1edbc. C\u00e1c th\u00f4ng tin so s\u00e1nh c\u1ea7n ph\u1ea3i bao g\u1ed3m c\u1ea3 c\u00e1c th\u00f4ng tin di\u1ec5n gi\u1ea3i b\u1eb1ng l\u1eddi n\u1ebfu \u0111i\u1ec1u n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft gi\u00fap cho nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u r\u00f5 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/li>\n
                            2. Khi thay \u0111\u1ed5i c\u00e1ch tr\u00ecnh b\u00e0y ho\u1eb7c c\u00e1ch ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00ec ph\u1ea3i ph\u00e2n lo\u1ea1i l\u1ea1i c\u00e1c s\u1ed1 li\u1ec7u so s\u00e1nh (tr\u1eeb khi vi\u1ec7c n\u00e0y kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c) nh\u1eb1m \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng so s\u00e1nh v\u1edbi k\u1ef3 hi\u1ec7n t\u1ea1i, v\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y t\u00ednh ch\u1ea5t, s\u1ed1 li\u1ec7u v\u00e0 l\u00fd do vi\u1ec7c ph\u00e2n lo\u1ea1i l\u1ea1i. N\u1ebfu kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c ph\u00e2n lo\u1ea1i l\u1ea1i c\u00e1c s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng mang t\u00ednh so s\u00e1nh th\u00ec doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i n\u00eau r\u00f5 l\u00fd do v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a nh\u1eefng thay \u0111\u1ed5i n\u1ebfu vi\u1ec7c ph\u00e2n lo\u1ea1i l\u1ea1i c\u00e1c s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/li>\n
                            3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 ph\u00e2n lo\u1ea1i l\u1ea1i c\u00e1c th\u00f4ng tin mang t\u00ednh so s\u00e1nh \u0111\u1ec3 so s\u00e1nh v\u1edbi k\u1ef3 hi\u1ec7n t\u1ea1i, nh\u01b0 tr\u01b0\u1eddng h\u1ee3p m\u00e0 c\u00e1ch th\u1ee9c thu th\u1eadp c\u00e1c s\u1ed1 li\u1ec7u trong c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng cho ph\u00e9p th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n lo\u1ea1i l\u1ea1i \u0111\u1ec3 t\u1ea1o ra nh\u1eefng th\u00f4ng tin so s\u00e1nh, th\u00ec doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y t\u00ednh ch\u1ea5t c\u1ee7a c\u00e1c \u0111i\u1ec1u ch\u1ec9nh l\u1ebd ra c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u mang t\u00ednh so s\u00e1nh. Chu\u1ea9n m\u1ef1c \u201cL\u00e3i, l\u1ed7 thu\u1ea7n trong k\u1ef3, c\u00e1c sai s\u00f3t c\u01a1 b\u1ea3n v\u00e0 c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n” \u0111\u01b0a ra quy \u0111\u1ecbnh v\u1ec1 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin mang t\u00ednh so s\u00e1nh trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/li>\n<\/ol>\n

                              K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

                              Nh\u1eefng th\u00f4ng tin chung v\u1ec1 doanh nghi\u1ec7p<\/p>\n

                                \n
                              1. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin sau \u0111\u00e2y:<\/li>\n
                              2. a) T\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o;<\/li>\n
                              3. b) N\u00eau r\u00f5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e0y l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a doanh nghi\u1ec7p hay b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n;<\/li>\n
                              4. c) K\u1ef3 b\u00e1o c\u00e1o;<\/li>\n
                              5. d) Ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/li>\n<\/ol>\n

                                \u0111) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

                                  \n
                                1. C\u00e1c th\u00f4ng tin quy \u0111\u1ecbnh trong \u0111o\u1ea1n 33 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean m\u1ed7i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tu\u1ef3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p, c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1ch tr\u00ecnh b\u00e0y th\u00edch h\u1ee3p nh\u1ea5t c\u00e1c th\u00f4ng tin n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u00e1c trang \u0111i\u1ec7n t\u1eed th\u00ec c\u00e1c trang t\u00e1ch r\u1eddi nhau \u0111\u1ec1u ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin k\u1ec3 tr\u00ean nh\u1eb1m \u0111\u1ea3m b\u1ea3o cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ec5 hi\u1ec3u c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/li>\n<\/ol>\n

                                  K\u1ef3 b\u00e1o c\u00e1o<\/strong><\/p>\n

                                    \n
                                  1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u00edt nh\u1ea5t cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 thay \u0111\u1ed5i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m d\u1eabn \u0111\u1ebfn vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ed9t ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 d\u00e0i h\u01a1n ho\u1eb7c ng\u1eafn h\u01a1n m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i n\u00eau r\u00f5 :<\/li>\n
                                  2. a) L\u00fd do ph\u1ea3i thay \u0111\u1ed5i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; v\u00e0<\/li>\n
                                  3. b) C\u00e1c s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng nh\u1eb1m \u0111\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 kh\u00f4ng th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u c\u1ee7a ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i.<\/li>\n
                                  4. Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, ch\u1eb3ng h\u1ea1n m\u1ed9t doanh nghi\u1ec7p sau khi \u0111\u01b0\u1ee3c mua l\u1ea1i b\u1edfi m\u1ed9t doanh nghi\u1ec7p kh\u00e1c c\u00f3 ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 kh\u00e1c, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ho\u1eb7c quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u c\u1ee7a ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i v\u00e0 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch so s\u00e1nh, do \u0111\u00f3 doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do thay \u0111\u1ed5i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

                                    B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/p>\n

                                    Ph\u00e2n bi\u1ec7t t\u00e0i s\u1ea3n (ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3) ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n<\/strong><\/p>\n

                                      \n
                                    1. Trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u1ed7i doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p do t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c gi\u1eefa ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, th\u00ec c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u1ee9 t\u1ef1 theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/li>\n
                                    2. V\u1edbi c\u1ea3 hai ph\u01b0\u01a1ng ph\u00e1p tr\u00ecnh b\u00e0y, \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y t\u1ed5ng s\u1ed1 ti\u1ec1n d\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c thanh to\u00e1n trong v\u00f2ng 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c thanh to\u00e1n sau 12 th\u00e1ng.<\/li>\n
                                    3. Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong m\u1ed9t chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c, vi\u1ec7c ph\u00e2n lo\u1ea1i ri\u00eang bi\u1ec7t c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n s\u1ebd cung c\u1ea5p nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch th\u00f4ng qua vi\u1ec7c ph\u00e2n bi\u1ec7t gi\u1eefa c\u00e1c t\u00e0i s\u1ea3n thu\u1ea7n lu\u00e2n chuy\u1ec3n li\u00ean t\u1ee5c nh\u01b0 v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u1edbi c\u00e1c t\u00e0i s\u1ea3n thu\u1ea7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ph\u00e2n bi\u1ec7t n\u00e0y c\u0169ng l\u00e0m r\u00f5 t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c thu h\u1ed3i trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7n t\u1ea1i v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ebfn h\u1ea1n thanh to\u00e1n trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/li>\n<\/ol>\n

                                      T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n<\/strong><\/p>\n

                                        \n
                                      1. M\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, khi t\u00e0i s\u1ea3n n\u00e0y:<\/li>\n
                                      2. a) \u0110\u01b0\u1ee3c d\u1ef1 t\u00ednh \u0111\u1ec3 b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng trong khu\u00f4n kh\u1ed5 c\u1ee7a chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p; ho\u1eb7c<\/li>\n
                                      3. b) \u0110\u01b0\u1ee3c n\u1eafm gi\u1eef ch\u1ee7 y\u1ebfu cho m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c cho m\u1ee5c \u0111\u00edch ng\u1eafn h\u1ea1n v\u00e0 d\u1ef1 ki\u1ebfn thu h\u1ed3i ho\u1eb7c thanh to\u00e1n trong v\u00f2ng 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9; ho\u1eb7c<\/li>\n
                                      4. c) L\u00e0 ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng kh\u00f4ng g\u1eb7p m\u1ed9t h\u1ea1n ch\u1ebf n\u00e0o.<\/li>\n
                                      5. T\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ngo\u00e0i t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/li>\n
                                      6. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n g\u1ed3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c.<\/li>\n
                                      7. Chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p l\u00e0 kho\u1ea3ng th\u1eddi gian t\u1eeb khi mua nguy\u00ean v\u1eadt li\u1ec7u tham gia v\u00e0o m\u1ed9t quy tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u1ebfn khi chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n d\u1ec5 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n bao g\u1ed3m c\u1ea3 h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c b\u00e1n, s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong khu\u00f4n kh\u1ed5 c\u1ee7a chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng k\u1ec3 c\u1ea3 khi ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c d\u1ef1 t\u00ednh th\u1ef1c hi\u1ec7n trong 12 th\u00e1ng t\u1edbi k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9. C\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n c\u00f3 th\u1ecb tr\u01b0\u1eddng giao d\u1ecbch \u0111\u01b0\u1ee3c d\u1ef1 t\u00ednh th\u1ef1c hi\u1ec7n trong 12 th\u00e1ng t\u1edbi k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 s\u1ebd \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n; c\u00e1c ch\u1ee9ng kho\u00e1n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00e0y \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/li>\n<\/ol>\n

                                        N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n<\/p>\n

                                          \n
                                        1. M\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i n\u1ee3 ng\u1eafn h\u1ea1n, khi kho\u1ea3n n\u1ee3 n\u00e0y:<\/li>\n
                                        2. a) \u0110\u01b0\u1ee3c d\u1ef1 ki\u1ebfn thanh to\u00e1n trong m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p; ho\u1eb7c<\/li>\n
                                        3. b) \u0110\u01b0\u1ee3c thanh to\u00e1n trong v\u00f2ng 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/li>\n
                                        4. T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c ngo\u00e0i n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n.<\/li>\n
                                        5. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i gi\u1ed1ng nh\u01b0 c\u00e1ch ph\u00e2n lo\u1ea1i c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n. M\u1ed9t s\u1ed1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n, nh\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ph\u1ea3i tr\u1ea3, l\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong m\u1ed9t chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n n\u1ee3 n\u00e0y \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n k\u1ec3 c\u1ea3 khi ch\u00fang \u0111\u01b0\u1ee3c thanh to\u00e1n sau 12 th\u00e1ng t\u1edbi k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9.<\/li>\n
                                        6. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c thanh to\u00e1n trong m\u1ed9t chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n trong 12 th\u00e1ng t\u1edbi k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9. Ch\u1eb3ng h\u1ea1n c\u00e1c kho\u1ea3n n\u1ee3 ch\u1ecbu l\u00e3i ng\u1eafn h\u1ea1n, kho\u1ea3n th\u1ea5u chi ng\u00e2n h\u00e0ng, thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 phi th\u01b0\u01a1ng m\u1ea1i kh\u00e1c. C\u00e1c kho\u1ea3n n\u1ee3 ch\u1ecbu l\u00e3i \u0111\u1ec3 t\u1ea1o ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng tr\u00ean c\u01a1 s\u1edf d\u00e0i h\u1ea1n v\u00e0 kh\u00f4ng ph\u1ea3i thanh to\u00e1n trong 12 th\u00e1ng t\u1edbi, \u0111\u1ec1u l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n.<\/li>\n
                                        7. Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i ti\u1ebfp t\u1ee5c ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ch\u1ecbu l\u00e3i d\u00e0i h\u1ea1n c\u1ee7a m\u00ecnh v\u00e0o lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n, k\u1ec3 c\u1ea3 khi c\u00e1c kho\u1ea3n n\u1ee3 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n trong 12 th\u00e1ng t\u1edbi k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9, n\u1ebfu:<\/li>\n
                                        8. a) K\u1ef3 h\u1ea1n thanh to\u00e1n ban \u0111\u1ea7u l\u00e0 tr\u00ean 12 th\u00e1ng;<\/li>\n
                                        9. b) Doanh nghi\u1ec7p c\u00f3 \u00fd \u0111\u1ecbnh t\u00e1i t\u00e0i tr\u1ee3 c\u00e1c kho\u1ea3n n\u1ee3 n\u00e0y tr\u00ean c\u01a1 s\u1edf d\u00e0i h\u1ea1n v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c t\u00e1i t\u00e0i tr\u1ee3 ho\u1eb7c ho\u00e3n k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u01b0\u1edbc ng\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e9p ph\u00e1t h\u00e0nh.<\/li>\n<\/ol>\n

                                          Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n theo qui \u0111\u1ecbnh c\u1ee7a \u0111o\u1ea1n n\u00e0y v\u00e0 c\u00e1c th\u00f4ng tin di\u1ec5n gi\u1ea3i c\u00e1ch tr\u00ecnh b\u00e0y tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

                                            \n
                                          1. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nh\u1eefng kho\u1ea3n n\u1ee3 \u0111\u1ebfn h\u1ea1n thanh to\u00e1n trong chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng t\u1edbi nh\u01b0ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p d\u1ef1 \u0111\u1ecbnh t\u00e1i t\u00e0i tr\u1ee3 ho\u1eb7c ho\u00e3n k\u1ef3 h\u1ea1n thanh to\u00e1n v\u00e0 do \u0111\u00f3 \u0111\u00e3 kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh s\u1eed d\u1ee5ng v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p th\u00ec kho\u1ea3n n\u1ee3 n\u00e0y \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00f9y \u00fd \u0111\u1ed5i kho\u1ea3n n\u1ee3 c\u0169 b\u1eb1ng kho\u1ea3n n\u1ee3 m\u1edbi (nh\u01b0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 tho\u1ea3 thu\u1eadn \u0111\u01b0\u1ee3c k\u00fd k\u1ebft t\u1eeb tr\u01b0\u1edbc v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i kho\u1ea3n n\u1ee3), th\u00ec vi\u1ec7c \u0111\u1ed5i kho\u1ea3n n\u1ee3 n\u00e0y \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n tr\u1eeb khi m\u1ed9t tho\u1ea3 thu\u1eadn \u0111\u1ed5i kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft tr\u01b0\u1edbc khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e9p ph\u00e1t h\u00e0nh nh\u1eb1m \u0111\u01b0a ra b\u1eb1ng ch\u1ee9ng cho th\u1ea5y r\u1eb1ng b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n n\u1ee3 n\u00e0y t\u1ea1i ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n.<\/li>\n
                                          2. M\u1ed9t s\u1ed1 tho\u1ea3 thu\u1eadn cho vay c\u00f3 \u0111i\u1ec1u kho\u1ea3n v\u1ec1 s\u1ef1 cam k\u1ebft c\u1ee7a b\u00ean \u0111i vay r\u1eb1ng kho\u1ea3n n\u1ee3 n\u00e0y s\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n ngay khi m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n n\u00e0o \u0111\u00f3 c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a b\u00ean \u0111i vay kh\u00f4ng \u0111\u01b0\u1ee3c tho\u1ea3 m\u00e3n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kho\u1ea3n n\u1ee3 ch\u1ec9 \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i c\u00f4ng n\u1ee3 d\u00e0i h\u1ea1n, khi:<\/li>\n
                                          3. a) B\u00ean cho vay \u0111\u00e3 cam k\u1ebft, tr\u01b0\u1edbc khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e9p ph\u00e1t h\u00e0nh, l\u00e0 s\u1ebd kh\u00f4ng \u0111\u00f2i h\u1ecfi ph\u1ea3i thanh to\u00e1n kho\u1ea3n n\u1ee3 n\u00e0y khi c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u1ec3 tr\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c tho\u1ea3 m\u00e3n; v\u00e0<\/li>\n
                                          4. b) Kh\u1ea3 n\u0103ng kh\u00f4ng th\u1ec3 x\u1ea3y ra vi\u1ec7c kh\u00f4ng tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u1ec3 tr\u00ean trong 12 th\u00e1ng t\u1edbi k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 l\u00e0 r\u1ea5t th\u1ea5p.<\/li>\n<\/ol>\n

                                            C\u00e1c th\u00f4ng tin ph\u1ea3i tr\u00ecnh b\u00e0y trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/p>\n

                                              \n
                                            1. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i bao g\u1ed3m c\u00e1c kho\u1ea3n m\u1ee5c ch\u1ee7 y\u1ebfu sau \u0111\u00e2y :<\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                                              1. Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n;<\/td>\n<\/td>\n<\/tr>\n
                                              2. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n;<\/td>\n<\/td>\n<\/tr>\n
                                              3. C\u00e1c kho\u1ea3n ph\u1ea3i thu th\u01b0\u01a1ng m\u1ea1i v\u00e0 ph\u1ea3i thu kh\u00e1c;<\/td>\n<\/td>\n<\/tr>\n
                                              4. H\u00e0ng t\u1ed3n kho;<\/td>\n<\/td>\n<\/tr>\n
                                              5. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c;<\/td>\n<\/td>\n<\/tr>\n
                                              6. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh;<\/td>\n<\/td>\n<\/tr>\n
                                              7. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh;<\/td>\n<\/td>\n<\/tr>\n
                                              8. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n;<\/td>\n<\/td>\n<\/tr>\n
                                              9. Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang;<\/td>\n<\/td>\n<\/tr>\n
                                              10. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c;<\/td>\n<\/td>\n<\/tr>\n
                                              11. Vay ng\u1eafn h\u1ea1n;<\/td>\n<\/td>\n<\/tr>\n
                                              12. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u01b0\u01a1ng m\u1ea1i v\u00e0 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c;<\/td>\n<\/td>\n<\/tr>\n
                                              13. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc;<\/td>\n<\/td>\n<\/tr>\n
                                              14. C\u00e1c kho\u1ea3n vay d\u00e0i h\u1ea1n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c;<\/td>\n<\/td>\n<\/tr>\n
                                              15. C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng;<\/td>\n<\/td>\n<\/tr>\n
                                              16. Ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1;<\/td>\n<\/td>\n<\/tr>\n
                                              17. V\u1ed1n g\u00f3p;<\/td>\n<\/td>\n<\/tr>\n
                                              18. C\u00e1c kho\u1ea3n d\u1ef1 tr\u1eef;<\/td>\n<\/td>\n<\/tr>\n
                                              19. L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i.<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                \n
                                              1. C\u00e1c kho\u1ea3n m\u1ee5c b\u1ed5 sung, c\u00e1c ti\u00eau \u0111\u1ec1 v\u00e0 s\u1ed1 c\u1ed9ng chi ti\u1ebft c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi m\u1ed9t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c y\u00eau c\u1ea7u ho\u1eb7c khi vi\u1ec7c tr\u00ecnh b\u00e0y \u0111\u00f3 l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                                              2. C\u00e1ch th\u1ee9c tr\u00ecnh b\u00e0y c\u00e1c y\u1ebfu t\u1ed1 th\u00f4ng tin tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u00e1p d\u1ee5ng v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n chu\u1ea9n m\u1ef1c n\u00e0y (\u0110o\u1ea1n 51 ch\u1ec9 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c nhau v\u1ec1 t\u00ednh ch\u1ea5t ho\u1eb7c ch\u1ee9c n\u0103ng c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n). Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 th\u1ec3 bao g\u1ed3m:<\/li>\n
                                              3. a) C\u00e1c kho\u1ea3n m\u1ee5c h\u00e0ng d\u1ecdc \u0111\u01b0\u1ee3c \u0111\u01b0a th\u00eam v\u00e0o khi m\u1ed9t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c y\u00eau c\u1ea7u ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ho\u1eb7c khi quy m\u00f4, t\u00ednh ch\u1ea5t ho\u1eb7c ch\u1ee9c n\u0103ng c\u1ee7a m\u1ed9t y\u1ebfu t\u1ed1 th\u00f4ng tin \u0111\u00f2i h\u1ecfi ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t nh\u1eb1m ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<\/li>\n
                                              4. b) C\u00e1ch th\u1ee9c tr\u00ecnh b\u00e0y v\u00e0 s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 c\u00e1c y\u1ebfu t\u1ed1 th\u00f4ng tin c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo t\u00ednh ch\u1ea5t v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m cung c\u1ea5p nh\u1eefng th\u00f4ng tin c\u1ea7n thi\u1ebft cho vi\u1ec7c n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ed5ng quan c\u1ee7a doanh nghi\u1ec7p. V\u00ed d\u1ee5 ng\u00e2n h\u00e0ng, c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1 th\u00ec vi\u1ec7c tr\u00ecnh b\u00e0y B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n trong Chu\u1ea9n m\u1ef1c \u201cTr\u00ecnh b\u00e0y b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1\u201d.<\/li>\n<\/ol>\n

                                                C\u00e1c th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ho\u1eb7c trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n

                                                  \n
                                                1. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ho\u1eb7c trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vi\u1ec7c ph\u00e2n lo\u1ea1i chi ti\u1ebft b\u1ed5 sung c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y, s\u1eafp x\u1ebfp ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. M\u1ed7i kho\u1ea3n m\u1ee5c c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i chi ti\u1ebft, n\u1ebfu c\u1ea7n, theo t\u00ednh ch\u1ea5t; gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 ph\u1ea3i thu t\u1eeb c\u00f4ng ty m\u1eb9, t\u1eeb c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 t\u1eeb c\u00e1c b\u00ean li\u00ean quan kh\u00e1c c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd.<\/li>\n
                                                2. M\u1ee9c \u0111\u1ed9 chi ti\u1ebft c\u1ee7a vi\u1ec7c ph\u00e2n lo\u1ea1i chi ti\u1ebft c\u00e1c kho\u1ea3n m\u1ee5c trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ho\u1eb7c trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd t\u00f9y thu\u1ed9c v\u00e0o nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 c\u0169ng t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4, t\u00ednh ch\u1ea5t v\u00e0 ch\u1ee9c n\u0103ng c\u1ee7a gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n m\u1ee5c. Vi\u1ec7c tr\u00ecnh b\u00e0y s\u1ebd thay \u0111\u1ed5i \u0111\u1ed1i v\u1edbi m\u1ed7i kho\u1ea3n m\u1ee5c, v\u00ed d\u1ee5:<\/li>\n
                                                3. a) C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo qui \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 03 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\u201d ra th\u00e0nh Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac; M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn; Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd; C\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m; TSC\u0110 h\u1eefu h\u00ecnh kh\u00e1c.<\/li>\n
                                                4. b) C\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch ra th\u00e0nh c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9, c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a c\u00e1c b\u00ean c\u00f3 li\u00ean quan, c\u00e1c kho\u1ea3n thanh to\u00e1n tr\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c;<\/li>\n
                                                5. c) H\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, ph\u00f9 h\u1ee3p v\u1edbi Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 02 \u201cH\u00e0ng t\u1ed3n kho\u201d, ra th\u00e0nh nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m d\u1edf dang, th\u00e0nh ph\u1ea9m,..<\/li>\n
                                                6. d) C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i ri\u00eang bi\u1ec7t cho ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p; v\u00e0<\/li>\n
                                                7. e) V\u1ed1n g\u00f3p v\u00e0 c\u00e1c kho\u1ea3n d\u1ef1 tr\u1eef \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i ri\u00eang bi\u1ec7t th\u00e0nh v\u1ed1n g\u00f3p, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c kho\u1ea3n d\u1ef1 tr\u1eef.<\/li>\n
                                                8. f) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n<\/ol>\n

                                                  C\u00e1c th\u00f4ng tin ph\u1ea3i tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/p>\n

                                                    \n
                                                  1. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i bao g\u1ed3m c\u00e1c kho\u1ea3n m\u1ee5c ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                                                    1. Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5;<\/td>\n<\/tr>\n
                                                    2. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb;<\/td>\n<\/tr>\n
                                                    3. Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5;<\/td>\n<\/tr>\n
                                                    4. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n;<\/td>\n<\/tr>\n
                                                    5. L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5;<\/td>\n<\/tr>\n
                                                    6. Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/td>\n<\/tr>\n
                                                    7. Chi ph\u00ed t\u00e0i ch\u00ednh;<\/td>\n<\/tr>\n
                                                    8. Chi ph\u00ed b\u00e1n h\u00e0ng;<\/td>\n<\/tr>\n
                                                    9. Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/td>\n<\/tr>\n
                                                    10. Thu nh\u1eadp kh\u00e1c;<\/td>\n<\/tr>\n
                                                    11. Chi ph\u00ed kh\u00e1c;<\/td>\n<\/tr>\n
                                                    12. Ph\u1ea7n s\u1edf h\u1eefu trong l\u00e3i ho\u1eb7c l\u1ed7 c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 li\u00ean doanh \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t);<\/td>\n<\/tr>\n
                                                    13. L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/td>\n<\/tr>\n
                                                    14. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/td>\n<\/tr>\n
                                                    15. L\u1ee3i nhu\u1eadn sau thu\u1ebf;<\/td>\n<\/tr>\n
                                                    16. Ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong l\u00e3i ho\u1eb7c l\u1ed7 sau thu\u1ebf (Trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t);<\/td>\n<\/tr>\n
                                                    17. L\u1ee3i nhu\u1eadn thu\u1ea7n trong k\u1ef3.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                      \n
                                                    1. C\u00e1c kho\u1ea3n m\u1ee5c b\u1ed5 sung, c\u00e1c ti\u00eau \u0111\u1ec1 v\u00e0 s\u1ed1 c\u1ed9ng chi ti\u1ebft c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh khi m\u1ed9t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c y\u00eau c\u1ea7u ho\u1eb7c khi vi\u1ec7c tr\u00ecnh b\u00e0y \u0111\u00f3 l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                                                    2. C\u00e1ch th\u1ee9c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 m\u00f4 t\u1ea3 v\u00e0 s\u1eafp x\u1ebfp c\u00e1c kho\u1ea3n m\u1ee5c h\u00e0ng d\u1ecdc c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i ph\u00f9 h\u1ee3p \u0111\u1ec3 di\u1ec5n gi\u1ea3i r\u00f5 h\u01a1n c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c nh\u00e2n t\u1ed1 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t bao g\u1ed3m t\u00ednh tr\u1ecdng y\u1ebfu, t\u00ednh ch\u1ea5t v\u00e0 ch\u1ee9c n\u0103ng c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c nhau c\u1ea5u th\u00e0nh c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed. V\u00ed d\u1ee5 \u0111\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1 vi\u1ec7c tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n trong Chu\u1ea9n m\u1ef1c \u201cTr\u00ecnh b\u00e0y b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1\u201d.<\/li>\n
                                                    3. Tr\u01b0\u1eddng h\u1ee3p do t\u00ednh ch\u1ea5t ng\u00e0nh ngh\u1ec1 kinh doanh m\u00e0 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 tr\u00ecnh b\u00e0y c\u00e1c y\u1ebfu t\u1ed1 th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ch\u1ee9c n\u0103ng c\u1ee7a chi ph\u00ed th\u00ec \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo t\u00ednh ch\u1ea5t c\u1ee7a chi ph\u00ed.<\/li>\n<\/ol>\n

                                                      C\u00e1c th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ho\u1eb7c trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ho\u1eb7c trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n

                                                        \n
                                                      1. Doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n chi ph\u00ed theo ch\u1ee9c n\u0103ng c\u1ea7n ph\u1ea3i cung c\u1ea5p nh\u1eefng th\u00f4ng tin b\u1ed5 sung v\u1ec1 t\u00ednh ch\u1ea5t c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed, v\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed kh\u1ea5u hao v\u00e0 chi ph\u00ed l\u01b0\u01a1ng c\u00f4ng nh\u00e2n vi\u00ean.<\/li>\n
                                                      2. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00e1 tr\u1ecb c\u1ee7a c\u1ed5 t\u1ee9c tr\u00ean m\u1ed7i c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 trong ni\u00ean \u0111\u1ed9 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

                                                        B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/p>\n

                                                          \n
                                                        1. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 24 “B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7”.<\/li>\n<\/ol>\n

                                                          B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

                                                          C\u1ea5u tr\u00fac<\/strong><\/p>\n

                                                            \n
                                                          1. B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i:<\/li>\n
                                                          2. a) \u0110\u01b0a ra c\u00e1c th\u00f4ng tin v\u1ec1 c\u01a1 s\u1edf d\u00f9ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n quan tr\u1ecdng;<\/li>\n
                                                          3. b) Tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c;<\/li>\n
                                                          4. c) Cung c\u1ea5p th\u00f4ng tin b\u1ed5 sung ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c, nh\u01b0ng l\u1ea1i c\u1ea7n thi\u1ebft cho vi\u1ec7c tr\u00ecnh b\u00e0y trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd.<\/li>\n
                                                          5. B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng. M\u1ed7i kho\u1ea3n m\u1ee5c trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u d\u1eabn t\u1edbi c\u00e1c th\u00f4ng tin li\u00ean quan trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
                                                          6. B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m c\u00e1c ph\u1ea7n m\u00f4 t\u1ea3 mang t\u00ednh t\u01b0\u1eddng thu\u1eadt ho\u1eb7c nh\u1eefng ph\u00e2n t\u00edch chi ti\u1ebft h\u01a1n c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng tin b\u1ed5 sung c\u1ea7n thi\u1ebft kh\u00e1c. Ch\u00fang bao g\u1ed3m nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y v\u00e0 nh\u1eefng th\u00f4ng tin kh\u00e1c c\u1ea7n thi\u1ebft cho vi\u1ec7c tr\u00ecnh b\u00e0y trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd.<\/li>\n
                                                          7. B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo th\u1ee9 t\u1ef1 sau \u0111\u00e2y v\u00e0 c\u1ea7n duy tr\u00ec nh\u1ea5t qu\u00e1n nh\u1eb1m gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c:<\/li>\n
                                                          8. a) Tuy\u00ean b\u1ed1 v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam;<\/li>\n
                                                          9. b) Gi\u1ea3i tr\u00ecnh v\u1ec1 c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng;<\/li>\n
                                                          10. c) Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong m\u1ed7i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u1ee9 t\u1ef1 tr\u00ecnh b\u00e0y m\u1ed7i kho\u1ea3n m\u1ee5c h\u00e0ng d\u1ecdc v\u00e0 m\u1ed7i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/li>\n
                                                          11. d) Tr\u00ecnh b\u00e0y nh\u1eefng bi\u1ebfn \u0111\u1ed9ng trong ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/li>\n
                                                          12. e) Nh\u1eefng th\u00f4ng tin kh\u00e1c,g\u1ed3m:<\/li>\n<\/ol>\n

                                                            (i) Nh\u1eefng kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng, nh\u1eefng kho\u1ea3n cam k\u1ebft v\u00e0 nh\u1eefng th\u00f4ng tin t\u00e0i ch\u00ednh kh\u00e1c; v\u00e0<\/p>\n

                                                            (ii) Nh\u1eefng th\u00f4ng tin phi t\u00e0i ch\u00ednh.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                                            CHU\u1ea8N M\u1ef0C S\u1ed0 21 TR\u00ccNH B\u00c0Y B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2003 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 y\u00eau c\u1ea7u v\u00e0 nguy\u00ean t\u1eafc chung v\u1ec1..<\/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\/31906"}],"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=31906"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31906\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31906"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}