{"id":6743,"date":"2015-08-06T07:19:39","date_gmt":"2015-08-06T07:19:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6743"},"modified":"2015-08-07T10:36:14","modified_gmt":"2015-08-07T10:36:14","slug":"lap-va-phan-tich-bctc-tai-cong-ty-van-tai-thuy-i","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6743","title":{"rendered":"L\u1eadp v\u00e0 ph\u00e2n t\u00edch BCTC t\u1ea1i C\u00f4ng ty V\u1eadn t\u1ea3i th\u1ee7y I"},"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

\"L\u1eadp<\/a>L\u1edcI N\u00d3I\u00a0\u0110\u1ea6U<\/strong><\/span><\/h2>\n

L\u00dd LU\u1eacN CHUNG V\u1ec0 T\u1ed4 CH\u1ee8C L\u1eacP V\u00c0 PH\u00c2N T\u00cdCH B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH TRONG DOANH NGHI\u1ec6P<\/strong><\/span><\/p>\n

1.1 M\u1ee5c \u0111\u00edch, \u00fd ngh\u0129a, y\u00eau c\u1ea7u v\u00e0 nguy\u00ean t\u1eafc l\u1eadp BCTC<\/strong><\/span><\/p>\n

1.1.1. M\u1ee5c \u0111\u00edch, \u00fd ngh\u0129a v\u00e0 y\u00eau c\u1ea7u c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/em><\/strong><\/span><\/p>\n

BCTC l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c s\u1ed5 k\u1ebf to\u00e1n theo c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh c\u00f3 h\u1ec7 th\u1ed1ng t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n su\u1ea5t kinh doanh, t\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n c\u00e1c d\u00f2ng ti\u1ec1n v\u00e0 t\u00ecnh h\u00ecnh v\u1eadn \u0111\u1ed9ng s\u1eed d\u1ee5ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh. Do \u0111\u00f3, BCTC v\u1eeba l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n, v\u1eeba l\u00e0 h\u00ecnh th\u1ee9c th\u1ec3 hi\u1ec7n v\u00e0 chuy\u1ec3n t\u1ea3i th\u00f4ng tin k\u1ebf to\u00e1n t\u00e0i ch\u00ednh \u0111\u1ebfn nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ec3 ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/span><\/p>\n

H\u1ec7 th\u1ed1ng BCTC c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp v\u1edbi m\u1ee5c \u0111\u00edch sau:<\/span><\/p>\n

\u00a0– T\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch t\u1ed5ng qu\u00e1t, to\u00e0n di\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, c\u00f4ng n\u1ee3, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

– Cung c\u1ea5p c\u00e1c th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh ch\u1ee7 y\u1ebfu cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 qua v\u00e0 nh\u1eefng d\u1ef1 \u0111o\u00e1n trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

BCTC c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd kinh t\u1ebf, thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng \u1edf b\u00ean trong c\u0169ng nh\u01b0 b\u00ean ngo\u00e0i doanh nghi\u1ec7p. M\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng quan t\u00e2m \u0111\u1ebfn BCTC tr\u00ean m\u1ed9t gi\u00e1c \u0111\u1ed9 kh\u00e1c nhau, song nh\u00ecn chung \u0111\u1ec1u nh\u1eb1m c\u00f3 \u0111\u01b0\u1ee3c nh\u1eefng th\u00f4ng tin c\u1ea7n thi\u1ebft cho vi\u1ec7c ra c\u00e1c quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh<\/span><\/p>\n

– V\u1edbi nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p, BCTC cung c\u1ea5p th\u00f4ng tin t\u1ed5ng h\u1ee3p v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u0169ng nh\u01b0 t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh sau m\u1ed9t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd s\u1ebd ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u1ec1 ra \u0111\u01b0\u1ee3c c\u00e1c gi\u1ea3i ph\u00e1p, quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd k\u1ecbp th\u1eddi, ph\u00f9 h\u1ee3p cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

– V\u1edbi c\u00e1c c\u01a1 quan h\u1eefu quan c\u1ee7a nh\u00e0 n\u01b0\u1edbc nh\u01b0 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng ki\u1ec3m to\u00e1n, thu\u1ebf… BCTC l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m tra gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn, t\u01b0 v\u1ea5n cho doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 kinh t\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– V\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c nh\u00e0 cho vay BCTC gi\u00fap h\u1ecd nh\u1eadn bi\u1ebft kh\u1ea3 n\u0103ng v\u1ec1 t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, kh\u1ea3 n\u0103ng sinh l\u1eddi, hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro… \u0111\u1ec3 h\u1ecd c\u00e2n nh\u1eafc, l\u1ef1a ch\u1ecdn v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/span><\/p>\n

– V\u1edbi nh\u00e0 cung c\u1ea5p, BCTC gi\u00fap h\u1ecd nh\u1eadn bi\u1ebft kh\u1ea3 n\u0103ng thanh to\u00e1n, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, \u0111\u1ec3 t\u1eeb \u0111\u00f3 h\u1ecd quy\u1ebft \u0111\u1ecbnh b\u00e1n h\u00e0ng cho doanh nghi\u1ec7p n\u1eefa hay th\u00f4i, ho\u1eb7c c\u1ea7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n nh\u01b0 th\u1ebf n\u00e0o cho h\u1ee3p l\u00fd.<\/span><\/p>\n

– V\u1edbi kh\u00e1ch h\u00e0ng, BCTC gi\u00fap cho h\u1ecd c\u00f3 nh\u1eefng th\u00f4ng tin v\u1ec1 kh\u1ea3 n\u0103ng, n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, m\u1ee9c \u0111\u1ed9 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p, ch\u00ednh s\u00e1ch \u0111\u00e3i ng\u1ed9 kh\u00e1ch h\u00e0ng… \u0111\u1ec3 h\u1ecd c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn trong vi\u1ec7c mua h\u00e0ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– V\u1edbi c\u1ed5 \u0111\u00f4ng, c\u00f4ng nh\u00e2n vi\u00ean, h\u1ecd quan t\u00e2m \u0111\u1ebfn th\u00f4ng tin v\u1ec1 kh\u1ea3 n\u0103ng c\u0169ng nh\u01b0 ch\u00ednh s\u00e1ch chi tr\u1ea3 c\u1ed5 t\u1ee9c, ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c li\u00ean quan \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a h\u1ecd th\u1ec3 hi\u1ec7n tr\u00ean BCTC.<\/span><\/p>\n

\u0110\u1ec3 th\u1ef1c s\u1ef1 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 quan tr\u1ecdng trong qu\u1ea3n l\u00fd kinh t\u1ebf, BCTC ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c y\u00eau c\u1ea7u c\u01a1 b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

– BCTC ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u00fang m\u1eabu bi\u1ec3u \u0111\u00e3 qui \u0111\u1ecbnh, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan v\u00e0 ph\u1ea3i c\u00f3 d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd c\u1ee7a b\u00e1o c\u00e1o.<\/span><\/p>\n

– BCTC ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t v\u1ec1 n\u1ed9i dung, tr\u00ecnh t\u1ef1 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc, t\u1eeb \u0111\u00f3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 so s\u00e1nh, \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n su\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p qua c\u00e1c th\u1eddi k\u1ef3, ho\u1eb7c gi\u1eefa c\u00e1c doanh nghi\u1ec7p v\u1edbi nhau.<\/span><\/p>\n

S\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh trong BCTC ph\u1ea3i r\u00f5 r\u00e0ng, \u0111\u1ee7 \u0111\u1ed9 tin c\u1eady v\u00e0 d\u1ec5 hi\u1ec3u, \u0111\u1ea3m b\u1ea3o thu\u1eadn ti\u1ec7n cho nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin tr\u00ean BCTC ph\u1ea3i \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch c\u1ee7a h\u1ecd.<\/span><\/p>\n

BCTC ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 g\u1eedi theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

Ngo\u00e0i ra BCTC c\u00f2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c kh\u00e1i ni\u1ec7m, nguy\u00ean t\u1eafc v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn v\u00e0 ban h\u00e0nh. C\u00f3 nh\u01b0 v\u1eady h\u1ec7 th\u1ed1ng BCTC m\u1edbi th\u1ef1c s\u1ef1 h\u1eefu \u00edch, m\u1edbi \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng \u0111\u1ec3 ra c\u00e1c quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u lu\u1eadn v\u0103n k\u1ebf to\u00e1n \u0111\u1ec1 t\u00e0i: L\u1eadp v\u00e0 ph\u00e2n t\u00edch BCTC t\u1ea1i C\u00f4ng ty V\u1eadn t\u1ea3i th\u1ee7y I. M\u1edbi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":7191,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[835],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6743"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6743"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6743\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7191"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6743"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}