{"id":6724,"date":"2015-08-06T07:05:51","date_gmt":"2015-08-06T07:05:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6724"},"modified":"2015-08-07T10:32:22","modified_gmt":"2015-08-07T10:32:22","slug":"du-kien-ngan-quy-va-du-bao-tinh-hinh-tai-chinh-cua-cong-ty-vat-lieu-va-cong-nghe-nam-2003","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6724","title":{"rendered":"D\u1ef1 ki\u1ebfn ng\u00e2n qu\u1ef9 v\u00e0 d\u1ef1 b\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty V\u1eadt li\u1ec7u v\u00e0 C\u00f4ng ngh\u1ec7 n\u0103m 2003"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"130-01\"<\/a>L\u1edcI M\u1ede\u00a0\u0110\u1ea6U<\/strong><\/span><\/p>\n

1. S\u1ef0 C\u1ea6N THI\u1ebeT C\u1ee6A \u0110\u1ec0 T\u00c0I V\u00c0 H\u01af\u1edaNG GI\u1ea2I QUY\u1ebeT C\u1ee6A \u0110\u1ed2 \u00c1N<\/span><\/strong><\/p>\n

1.1. S\u1ef1 c\u1ea7n thi\u1ebft v\u00e0 gi\u1edbi h\u1ea1n c\u1ee7a \u0111\u1ec1 t\u00e0i<\/span><\/strong><\/p>\n

Ho\u1ea1t \u0111\u1ed9ng trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng v\u1edbi t\u1ed1c \u0111\u1ed9 bi\u1ebfn \u0111\u1ed9ng ch\u00f3ng m\u1eb7t v\u00e0 \u0111\u1ea7y nh\u1eefng y\u1ebfu t\u1ed1 r\u1ee7i ro, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p lu\u00f4n ph\u1ea3i c\u1ea9n tr\u1ecdng khi ra quy\u1ebft \u0111\u1ecbnh. B\u1edfi ch\u1ec9 m\u1ed9t sai l\u1ea7m nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 m\u1ed9t gi\u00e1 r\u1ea5t \u0111\u1eaft. V\u1eady c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd ph\u1ea3i d\u1ef1a v\u00e0o \u0111\u00e2u \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p nh\u1ea5t. \u0110i\u1ec1u \u0111\u00f3 \u0111\u00f2i h\u1ecfi c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd ph\u1ea3i thu th\u1eadp v\u00e0 x\u1eed l\u00fd nh\u1eefng th\u00f4ng tin hi\u1ec7n c\u00f3 \u0111\u1ec3 d\u1ef1 ki\u1ebfn nh\u1eefng xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng trong t\u01b0\u01a1ng lai. M\u1ed9t trong c\u00e1c c\u00f4ng c\u1ee5 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 \u0111\u00f3 ch\u00ednh l\u00e0 d\u1ef1 b\u00e1o tr\u00ean c\u01a1 s\u1edf c\u00e1c ph\u00e2n t\u00edch \u0111\u1ecbnh t\u00ednh v\u00e0 c\u00e1c m\u00f4 h\u00ecnh to\u00e1n h\u1ecdc<\/span><\/p>\n

D\u1ef1 b\u00e1o l\u00e0 c\u00f4ng c\u1ee5 tr\u1ee3 gi\u00fap \u0111\u1eafc l\u1ef1c \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch trong m\u1ecdi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. Trong \u0111\u00f3, m\u1ed9t m\u1eb7t ho\u1ea1t \u0111\u1ed9ng c\u00f3 nhi\u1ec1u r\u1ee7i ro m\u00e0 kh\u00f4ng th\u1ec3 thi\u1ebfu d\u1ef1 b\u00e1o \u0111\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 r\u1ea5t h\u1eefu \u00edch cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh nh\u01b0: huy \u0111\u1ed9ng v\u1ed1n, \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n, \u0111i\u1ec1u ch\u1ec9nh l\u01b0u l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t, …\u00a0<\/span><\/p>\n

L\u00e0 m\u1ed9t doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng C\u00f4ng ty V\u1eadt li\u1ec7u v\u00e0 C\u00f4ng ngh\u1ec7 mu\u1ed1n c\u1ea1nh tranh v\u00e0 \u0111\u1ee9ng v\u1eefng, C\u00f4ng ty c\u0169ng c\u1ea7n ph\u1ea3i c\u00f3 nh\u1eefng quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p k\u1ecbp th\u1eddi \u0111\u1ec3 n\u1eafm b\u1eaft th\u1eddi c\u01a1 v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. Trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty c\u00f3 nhi\u1ec1u bi\u1ebfn \u0111\u1ed9ng v\u00e0 kh\u00f4ng \u1ed5n \u0111\u1ecbnh do \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh nhi\u1ec1u ngh\u00e0nh ngh\u1ec1 v\u00e0 kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m truy\u1ec1n th\u1ed1ng. \u0110i\u1ec1u \u0111\u00f3 c\u0169ng d\u1eabn \u0111\u1ebfn nh\u1eefng r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty. V\u1edbi l\u00fd do \u0111\u00f3 em xin ch\u1ecdn \u0111\u1ec1 t\u00e0i \u201cD\u1ef1 ki\u1ebfn ng\u00e2n qu\u1ef9 v\u00e0 d\u1ef1 b\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty V\u1eadt li\u1ec7u v\u00e0 C\u00f4ng ngh\u1ec7 n\u0103m 2003<\/strong><\/em>\u201d.<\/span><\/p>\n

Gi\u1edbi h\u1ea1n c\u1ee7a \u0111\u1ec1 t\u00e0i l\u00e0 ti\u1ebfn h\u00e0nh d\u1ef1 b\u00e1o ng\u00e2n qu\u1ef9, huy \u0111\u1ed9ng ng\u00e2n qu\u1ef9 v\u00e0 d\u1ef1 b\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty trong n\u0103m t\u1edbi qua ph\u00e2n t\u00edch c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1 ki\u1ebfn. C\u00e1c d\u1ef1 b\u00e1o \u1edf \u0111\u00e2y ch\u1ec9 ti\u1ebfn h\u00e0nh cho 1 n\u0103m t\u1edbi \u0111\u00e2y, t\u1ee9c l\u00e0 trong ph\u1ea1m vi trung h\u1ea1n v\u00e0 ng\u1eafn h\u1ea1n.<\/span><\/p>\n

1.2. H\u01b0\u1edbng gi\u1ea3i quy\u1ebft c\u1ee7a \u0111\u1ed3 \u00e1n<\/span><\/strong><\/p>\n

V\u1edbi m\u1ee5c ti\u00eau nh\u1eb1m d\u1ef1 b\u00e1o tr\u01b0\u1edbc xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh trong k\u1ef3 t\u1edbi c\u1ee7a C\u00f4ng ty th\u00f4ng qua d\u1ef1 ki\u1ebfn k\u1ebf ho\u1ea1ch ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh cho n\u0103m d\u1ef1 ki\u1ebfn, c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u1ee7a \u0111\u1ed3 \u00e1n nh\u01b0 sau:<\/span><\/p>\n