{"id":7721,"date":"2015-08-10T13:31:34","date_gmt":"2015-08-10T13:31:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7721"},"modified":"2015-08-11T10:56:30","modified_gmt":"2015-08-11T10:56:30","slug":"quy-dinh-la%cc%a3p-va-ky-chung-tu-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7721","title":{"rendered":"Quy \u0111\u1ecbnh l\u00e2\u0323p va\u0300 ky\u0301 ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n"},"content":{"rendered":"

 <\/p>\n

\"Quy<\/p>\n

R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang trong vi\u1ec7c l\u1eadp v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> t\u1ea1i\u00a0\u0110i\u1ec1u 118 quy\u00a0\u0111\u1ecbnh v\u1ec1 l\u1eadp v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

1. Mo\u0323i nghi\u00ea\u0323p vu\u0323 kinh t\u00ea\u0301, ta\u0300i chi\u0301nh pha\u0301t sinh li\u00ean quan \u0111\u00ea\u0301n hoa\u0323t \u0111\u00f4\u0323ng cu\u0309a doanh nghi\u00ea\u0323p \u0111\u00ea\u0300u pha\u0309i l\u00e2\u0323p ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n. Ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n chi\u0309 l\u00e2\u0323p 1 l\u00e2\u0300n cho m\u00f4\u0323t nghi\u00ea\u0323p vu\u0323 kinh t\u00ea\u0301, ta\u0300i chi\u0301nh pha\u0301t sinh. N\u00f4\u0323i dung ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n pha\u0309i \u0111\u00e2\u0300y \u0111u\u0309 ca\u0301c chi\u0309 ti\u00eau, pha\u0309i ro\u0303 ra\u0300ng, trung th\u01b0\u0323c v\u01a1\u0301i n\u00f4\u0323i dung nghi\u00ea\u0323p vu\u0323 kinh t\u00ea\u0301, ta\u0300i chi\u0301nh pha\u0301t sinh. Ch\u01b0\u0303 vi\u00ea\u0301t tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300 pha\u0309i ro\u0303 ra\u0300ng, kh\u00f4ng t\u00e2\u0309y xoa\u0301, kh\u00f4ng vi\u00ea\u0301t t\u0103\u0301t. S\u00f4\u0301 ti\u00ea\u0300n vi\u00ea\u0301t b\u0103\u0300ng ch\u01b0\u0303 pha\u0309i kh\u01a1\u0301p, \u0111u\u0301ng v\u01a1\u0301i s\u00f4\u0301 ti\u00ea\u0300n vi\u00ea\u0301t b\u0103\u0300ng s\u00f4\u0301.<\/span><\/p>\n

2. Ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n pha\u0309i \u0111\u01b0\u01a1\u0323c l\u00e2\u0323p \u0111u\u0309 s\u00f4\u0301 li\u00ean theo quy \u0111i\u0323nh cho m\u00f4\u0303i ch\u01b0\u0301ng t\u01b0\u0300. \u0110\u00f4\u0301i v\u01a1\u0301i ch\u01b0\u0301ng t\u01b0\u0300 l\u00e2\u0323p nhi\u00ea\u0300u li\u00ean pha\u0309i \u0111\u01b0\u01a1\u0323c l\u00e2\u0323p m\u00f4\u0323t l\u00e2\u0300n cho t\u00e2\u0301t ca\u0309 ca\u0301c li\u00ean theo cu\u0300ng m\u00f4\u0323t n\u00f4\u0323i dung. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u0103\u0323c bi\u00ea\u0323t pha\u0309i l\u00e2\u0323p nhi\u00ea\u0300u li\u00ean nh\u01b0ng kh\u00f4ng th\u00ea\u0309 vi\u00ea\u0301t m\u00f4\u0323t l\u00e2\u0300n t\u00e2\u0301t ca\u0309 ca\u0301c li\u00ean ch\u01b0\u0301ng t\u01b0\u0300 thi\u0300 co\u0301 th\u00ea\u0309 vi\u00ea\u0301t hai l\u00e2\u0300n nh\u01b0ng pha\u0309i \u0111a\u0309m ba\u0309o th\u00f4\u0301ng nh\u00e2\u0301t n\u00f4\u0323i dung va\u0300 ti\u0301nh pha\u0301p ly\u0301 cu\u0309a t\u00e2\u0301t ca\u0309 ca\u0301c li\u00ean ch\u01b0\u0301ng t\u01b0\u0300.<\/span><\/p>\n

3. Mo\u0323i ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n pha\u0309i co\u0301 \u0111u\u0309 ch\u01b0\u0303 ky\u0301 theo ch\u01b0\u0301c danh quy \u0111i\u0323nh tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300 m\u01a1\u0301i co\u0301 gia\u0301 tri\u0323 th\u01b0\u0323c hi\u00ea\u0323n. Ri\u00eang ch\u01b0\u0301ng t\u01b0\u0300 \u0111i\u00ea\u0323n t\u01b0\u0309 pha\u0309i co\u0301 ch\u01b0\u0303 ky\u0301 \u0111i\u00ea\u0323n t\u01b0\u0309 theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t. T\u00e2\u0301t ca\u0309 ca\u0301c ch\u01b0\u0303 ky\u0301 tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n \u0111\u00ea\u0300u pha\u0309i ky\u0301 b\u0103\u0300ng bu\u0301t bi ho\u0103\u0323c bu\u0301t m\u01b0\u0323c, kh\u00f4ng \u0111\u01b0\u01a1\u0323c ky\u0301 b\u0103\u0300ng m\u01b0\u0323c \u0111o\u0309, b\u0103\u0300ng bu\u0301t chi\u0300, ch\u01b0\u0303 ky\u0301 tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n du\u0300ng \u0111\u00ea\u0309 chi ti\u00ea\u0300n pha\u0309i ky\u0301 theo t\u01b0\u0300ng li\u00ean. Ch\u01b0\u0303 ky\u0301 tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n cu\u0309a m\u00f4\u0323t ng\u01b0\u01a1\u0300i pha\u0309i th\u00f4\u0301ng nh\u00e2\u0301t va\u0300 pha\u0309i gi\u00f4\u0301ng v\u01a1\u0301i ch\u01b0\u0303 ky\u0301 \u0111a\u0303 \u0111\u0103ng ky\u0301 theo quy \u0111i\u0323nh, tr\u01b0\u01a1\u0300ng h\u01a1\u0323p kh\u00f4ng \u0111\u0103ng ky\u0301 ch\u01b0\u0303 ky\u0301 thi\u0300 ch\u01b0\u0303 ky\u0301 l\u00e2\u0300n sau pha\u0309i kh\u01a1\u0301p v\u01a1\u0301i ch\u01b0\u0303 ky\u0301 ca\u0301c l\u00e2\u0300n tr\u01b0\u01a1\u0301c \u0111o\u0301.<\/span><\/p>\n

4. Ca\u0301c doanh nghi\u00ea\u0323p ch\u01b0a co\u0301 ch\u01b0\u0301c danh k\u00ea\u0301 toa\u0301n tr\u01b0\u01a1\u0309ng thi\u0300 pha\u0309i c\u01b0\u0309 ng\u01b0\u01a1\u0300i phu\u0323 tra\u0301ch k\u00ea\u0301 toa\u0301n \u0111\u00ea\u0309 giao di\u0323ch v\u01a1\u0301i kha\u0301ch ha\u0300ng, ng\u00e2n ha\u0300ng, ch\u01b0\u0303 ky\u0301 k\u00ea\u0301 toa\u0301n tr\u01b0\u01a1\u0309ng \u0111\u01b0\u01a1\u0323c thay b\u0103\u0300ng ch\u01b0\u0303 ky\u0301 cu\u0309a ng\u01b0\u01a1\u0300i phu\u0323 tra\u0301ch k\u00ea\u0301 toa\u0301n cu\u0309a \u0111\u01a1n vi\u0323 \u0111o\u0301. Ng\u01b0\u01a1\u0300i phu\u0323 tra\u0301ch k\u00ea\u0301 toa\u0301n pha\u0309i th\u01b0\u0323c hi\u00ea\u0323n \u0111u\u0301ng nhi\u00ea\u0323m vu\u0323, tra\u0301ch nhi\u00ea\u0323m va\u0300 quy\u00ea\u0300n quy \u0111i\u0323nh cho k\u00ea\u0301 toa\u0301n tr\u01b0\u01a1\u0309ng.<\/span><\/p>\n

5. Ch\u01b0\u0303 ky\u0301 cu\u0309a ng\u01b0\u01a1\u0300i \u0111\u01b0\u0301ng \u0111\u00e2\u0300u doanh nghi\u00ea\u0323p (T\u00f4\u0309ng Gia\u0301m \u0111\u00f4\u0301c, Gia\u0301m \u0111\u00f4\u0301c ho\u0103\u0323c ng\u01b0\u01a1\u0300i \u0111\u01b0\u01a1\u0323c uy\u0309 quy\u00ea\u0300n), cu\u0309a k\u00ea\u0301 toa\u0301n tr\u01b0\u01a1\u0309ng (ho\u0103\u0323c ng\u01b0\u01a1\u0300i \u0111\u01b0\u01a1\u0323c uy\u0309 quy\u00ea\u0300n) va\u0300 d\u00e2\u0301u \u0111o\u0301ng tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300 pha\u0309i phu\u0300 h\u01a1\u0323p v\u01a1\u0301i m\u00e2\u0303u d\u00e2\u0301u va\u0300 ch\u01b0\u0303 ky\u0301 co\u0300n gia\u0301 tri\u0323 \u0111a\u0303 \u0111\u0103ng ky\u0301 ta\u0323i ng\u00e2n ha\u0300ng. Ch\u01b0\u0303 ky\u0301 cu\u0309a k\u00ea\u0301 toa\u0301n vi\u00ean tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300 pha\u0309i gi\u00f4\u0301ng ch\u01b0\u0303 ky\u0301 \u0111a\u0303 \u0111\u0103ng ky\u0301 v\u01a1\u0301i k\u00ea\u0301 toa\u0301n tr\u01b0\u01a1\u0309ng.<\/span><\/p>\n

6. K\u00ea\u0301 toa\u0301n tr\u01b0\u01a1\u0309ng (ho\u0103\u0323c ng\u01b0\u01a1\u0300i \u0111\u01b0\u01a1\u0323c uy\u0309 quy\u00ea\u0300n) kh\u00f4ng \u0111\u01b0\u01a1\u0323c ky\u0301 \u201cth\u01b0\u0300a uy\u0309 quy\u00ea\u0300n\u201d cu\u0309a ng\u01b0\u01a1\u0300i \u0111\u01b0\u0301ng \u0111\u00e2\u0300u doanh nghi\u00ea\u0323p. Ng\u01b0\u01a1\u0300i \u0111\u01b0\u01a1\u0323c uy\u0309 quy\u00ea\u0300n kh\u00f4ng \u0111\u01b0\u01a1\u0323c uy\u0309 quy\u00ea\u0300n la\u0323i cho ng\u01b0\u01a1\u0300i kha\u0301c.<\/span><\/p>\n

7. Ca\u0301c doanh nghi\u00ea\u0323p pha\u0309i m\u01a1\u0309 s\u00f4\u0309 \u0111\u0103ng ky\u0301 m\u00e2\u0303u ch\u01b0\u0303 ky\u0301 cu\u0309a thu\u0309 quy\u0303, thu\u0309 kho, ca\u0301c nh\u00e2n vi\u00ean k\u00ea\u0301 toa\u0301n, k\u00ea\u0301 toa\u0301n tr\u01b0\u01a1\u0309ng (va\u0300 ng\u01b0\u01a1\u0300i \u0111\u01b0\u01a1\u0323c uy\u0309 quy\u00ea\u0300n), T\u00f4\u0309ng Gia\u0301m \u0111\u00f4\u0301c (va\u0300 ng\u01b0\u01a1\u0300i \u0111\u01b0\u01a1\u0323c uy\u0309 quy\u00ea\u0300n). S\u00f4\u0309 \u0111\u0103ng ky\u0301 m\u00e2\u0303u ch\u01b0\u0303 ky\u0301 pha\u0309i \u0111a\u0301nh s\u00f4\u0301 trang, \u0111o\u0301ng d\u00e2\u0301u gia\u0301p lai do Thu\u0309 tr\u01b0\u01a1\u0309ng \u0111\u01a1n vi\u0323 (ho\u0103\u0323c ng\u01b0\u01a1\u0300i \u0111\u01b0\u01a1\u0323c uy\u0309 quy\u00ea\u0300n) qua\u0309n ly\u0301 \u0111\u00ea\u0309 ti\u00ea\u0323n ki\u00ea\u0309m tra khi c\u00e2\u0300n. M\u00f4\u0303i ng\u01b0\u01a1\u0300i pha\u0309i ky\u0301 ba ch\u01b0\u0303 ky\u0301 m\u00e2\u0303u trong s\u00f4\u0309 \u0111\u0103ng ky\u0301.<\/span><\/p>\n

8. Nh\u01b0\u0303ng ca\u0301 nh\u00e2n co\u0301 quy\u00ea\u0300n ho\u0103\u0323c \u0111\u01b0\u01a1\u0323c uy\u0309 quy\u00ea\u0300n ky\u0301 ch\u01b0\u0301ng t\u01b0\u0300, kh\u00f4ng \u0111\u01b0\u01a1\u0323c ky\u0301 ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n khi ch\u01b0a ghi ho\u0103\u0323c ch\u01b0a ghi \u0111u\u0309 n\u00f4\u0323i dung ch\u01b0\u0301ng t\u01b0\u0300 theo tra\u0301ch nhi\u00ea\u0323m cu\u0309a ng\u01b0\u01a1\u0300i ky\u0301.<\/span><\/p>\n

9. Vi\u00ea\u0323c ph\u00e2n c\u00e2\u0301p ky\u0301 tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n do T\u00f4\u0309ng Gia\u0301m \u0111\u00f4\u0301c (Gia\u0301m \u0111\u00f4\u0301c) doanh nghi\u00ea\u0323p quy \u0111i\u0323nh phu\u0300 h\u01a1\u0323p v\u01a1\u0301i lu\u00e2\u0323t pha\u0301p, y\u00eau c\u00e2\u0300u qua\u0309n ly\u0301, \u0111a\u0309m ba\u0309o ki\u00ea\u0309m soa\u0301t ch\u0103\u0323t che\u0303, an toa\u0300n ta\u0300i sa\u0309n.<\/span><\/p>\n

M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c<\/span><\/p>\n

M\u1eb9o c\u1ea7n l\u00e0m khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh t\u1eeb 2015 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho vay cho m\u01b0\u1ee3n<\/a><\/span><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

  R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang trong vi\u1ec7c l\u1eadp v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n Th\u00f4ng t\u01b0 200\/2014\/TT-BTC t\u1ea1i\u00a0\u0110i\u1ec1u 118 quy\u00a0\u0111\u1ecbnh v\u1ec1 l\u1eadp v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 sau:..<\/p>\n","protected":false},"author":7,"featured_media":8032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[923],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7721"}],"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=7721"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7721\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8032"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7721"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}