{"id":8094,"date":"2015-08-12T04:08:41","date_gmt":"2015-08-12T04:08:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8094"},"modified":"2015-08-13T01:12:32","modified_gmt":"2015-08-13T01:12:32","slug":"nhung-thay-doi-va-quy-dinh-cua-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8094","title":{"rendered":"Nh\u1eefng thay \u0111\u1ed5i v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"Nh\u1eefng<\/a><\/h2>\n

\u0110\u1ecaNH H\u01af\u1edaNG THAY \u0110\u1ed4I C\u1ee6A TT 200\/2014\/TT-BTC\u00a0<\/strong><\/span><\/p>\n

1. Ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n, hi\u1ec7n \u0111\u1ea1i v\u00e0 mang t\u00ednh kh\u1ea3 thi;<\/span><\/p>\n

2. T\u00f4n tr\u1ecdng b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c;<\/span><\/p>\n

3. Linh ho\u1ea1t v\u00e0 m\u1edf; L\u1ea5y m\u1ee5c ti\u00eau \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p, ph\u1ee5c v\u1ee5 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ch\u1ee7 n\u1ee3 l\u00e0m tr\u1ecdng t\u00e2m; Kh\u00f4ng k\u1ebf to\u00e1n v\u00ec m\u1ee5c \u0111\u00edch thu\u1ebf;<\/span><\/p>\n

4. Ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf;<\/span><\/p>\n

5. T\u00e1ch bi\u1ec7t k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n tr\u00ean TK v\u00e0 BCTC; Kh\u00e1i ni\u1ec7m ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi BC\u0110KT, kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi TK;<\/span><\/p>\n

\u00a06. \u0110\u1ec1 cao tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/h2>\n

\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf. SME \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh.<\/span><\/p>\n

2. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n

H\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng \u00e1p d\u1ee5ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3. L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

1. Doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 thu, chi ch\u1ee7 y\u1ebfu b\u1eb1ng ngo\u1ea1i t\u1ec7 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7:<\/span><\/p>\n

a) \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu trong c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, th\u01b0\u1eddng l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 ni\u00eam y\u1ebft gi\u00e1 b\u00e1n v\u00e0 \u0111\u01b0\u1ee3c thanh to\u00e1n; v\u00e0<\/span><\/p>\n

b) \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu trong vi\u1ec7c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn chi ph\u00ed SXKD, th\u01b0\u1eddng l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho c\u00e1c chi ph\u00ed \u0111\u00f3.<\/span><\/p>\n

4. Chuy\u1ec3n \u0111\u1ed5i BCTC b\u1eb1ng ngo\u1ea1i t\u1ec7 sang VND & Ki\u1ec3m to\u00e1n BCTC<\/strong><\/span><\/h2>\n

4.1 \u2013 Doanh nghi\u1ec7p s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c l\u1eadp BCTC b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00f2n ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i BCTC sang VND khi c\u00f4ng b\u1ed1 v\u00e0 n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

4.2 \u2013 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh mang t\u00ednh ph\u00e1p l\u00fd l\u00e0 BCTC b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. BCTC ph\u00e1p l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n

4.3 \u2013 Khi chuy\u1ec3n \u0111\u1ed5i BCTC \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang VND, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean B\u1ea3n thuy\u1ebft minh nh\u1eefng \u1ea3nh h\u01b0\u1edfng (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi BCTC.<\/span><\/p>\n

4.4 \u2013 Chuy\u1ec3n \u0111\u1ed5i BCTC l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang VND<\/span><\/p>\n

a) Nguy\u00ean t\u1eafc:<\/span><\/p>\n

\u2013 T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf cu\u1ed1i k\u1ef3 (l\u00e0 t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng\u00a0xuy\u00ean c\u00f3 giao d\u1ecbch);<\/span><\/p>\n

\u2013 V\u1ed1n \u0111\u00e0u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y g\u00f3p v\u1ed1n;<\/span><\/p>\n

\u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y \u0111\u00e1nh gi\u00e1;<\/span><\/p>\n

\u2013 LNSTCPP, c\u00e1c qu\u1ef9 tr\u00edch t\u1eeb LNSTCPP \u0111\u01b0\u1ee3c quy \u0111\u1ed5i b\u1eb1ng c\u00e1ch t\u00ednh to\u00e1n theo c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee7a BCKQH\u0110KD;<\/span><\/p>\n

\u2013 C\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c BCKQKD v\u00e0 BCLCTT \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1eb7c t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n k\u1ef3 k\u1ebf to\u00e1n (n\u1ebfu ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3%)<\/span><\/p>\n

b) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC sang VND: \u0110\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean ch\u1ec9 ti\u00eau \u201cCh\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\u201d \u2013 M\u00e3 s\u1ed1 417 thu\u1ed9c ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/p>\n

5. Thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

5.1- Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn v\u1ec1 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 kinh doanh d\u1eabn \u0111\u1ebfn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch kinh t\u1ebf kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n. Vi\u1ec7c thay \u0111\u1ed5i t\u1eeb m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi s\u1ed5 k\u1ebf to\u00e1n n\u00e0y sang m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi s\u1ed5 k\u1ebf to\u00e1n kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi. Doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 sau 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/p>\n

5.2- T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n:<\/span><\/p>\n

a) \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c BC\u0110KT;<\/span><\/p>\n

b) \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n b\u00ecnh qu\u00e2n k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi k\u1ef3 thay \u0111\u1ed5i (n\u1ebfu x\u1ea5p x\u1ec9 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf) \u0111\u1ec3 tr\u00ecnh b\u00e0y th\u00f4ng tin so s\u00e1nh tr\u00ean BCKQKD v\u00e0 BCLCTT c\u1ee7a k\u1ef3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i.<\/span><\/p>\n

5.3 \u2013 Khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean B\u1ea3n thuy\u1ebft minh BCTC l\u00fd do thay \u0111\u1ed5i v\u00e0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi BCTC.<\/span><\/p>\n

6. Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi vi\u1ec7c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/strong><\/span><\/h2>\n

6.1- Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh v\u00e0 kh\u00f4ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

6.2- Doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh vi\u1ec7c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

a) Vi\u1ec7c ghi nh\u1eadn kho\u1ea3n v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5p: Doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua, b\u00e1n, \u0111i\u1ec1u chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9: Doanh thu, gi\u00e1 v\u1ed1n ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang t\u1ea1i t\u1eebng \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c n\u1ebfu s\u1ef1 lu\u00e2n chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c kh\u00e2u trong n\u1ed9i b\u1ed9 v\u1ec1 b\u1ea3n ch\u1ea5t t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng trong s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Vi\u1ec7c ghi nh\u1eadn doanh thu t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec3 tr\u00ecnh b\u00e0y tr\u00ean BCTC c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (h\u00f3a \u0111\u01a1n hay ch\u1ee9ng t\u1eeb lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9);<\/span><\/p>\n

c) Vi\u1ec7c ph\u00e2n c\u1ea5p k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c: T\u00f9y thu\u1ed9c m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n t\u1eadp trung hay ph\u00e2n t\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 giao \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3n \u00e1nh \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c ch\u1ec9 ph\u1ea3n \u00e1nh \u0111\u1ebfn doanh thu, chi ph\u00ed13.<\/span><\/p>\n

7. \u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

7.1- B\u1ed5 sung t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 ho\u1eb7c s\u1eeda \u0111\u1ed5i t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 v\u1ec1 t\u00ean, k\u00fd hi\u1ec7u, n\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1eb7c th\u00f9 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

7.2 -B\u1ed5 sung m\u1edbi ho\u1eb7c s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu, t\u00ean v\u00e0 n\u1ed9i dung c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a BCTC ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

7.3 \u2013 \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n: Doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu bi\u1ec3u v\u00e0 h\u00ecnh th\u1ee9c, kh\u00f4ng b\u1eaft bu\u1ed9c.<\/span><\/p>\n

8. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/strong><\/span><\/h2>\n

8.1 \u2013 C\u00e1c nh\u00e0 th\u1ea7u c\u00f3 \u0111\u1eb7c th\u00f9 \u00e1p d\u1ee5ng theo C\u0110KTdo B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ri\u00eang cho nh\u00e0 th\u1ea7u;<\/span><\/p>\n

8.2 \u2013 C\u00e1c nh\u00e0 th\u1ea7u kh\u00f4ng c\u00f3 C\u0110KT do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ri\u00eang th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 C\u0110KT ho\u1eb7c v\u1eadn d\u1ee5ng m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a C\u0110KT, n\u1ebfu \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 C\u0110KT th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n cho c\u1ea3 ni\u00ean \u0111\u1ed9.<\/span><\/p>\n

8.3 \u2013 \u00a0Ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v\u1ec1 C\u0110KT \u00e1p d\u1ee5ng kh\u00f4ng ch\u1eadm h\u01a1n 90 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng. Khi thay \u0111\u1ed5i th\u1ec3 th\u1ee9c \u00e1p d\u1ee5ng C\u0110KT ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1eadm h\u01a1n 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i.<\/span><\/p>\n

8.4 \u2013 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i k\u1ebf to\u00e1n chi ti\u1ebft theo t\u1eebng H\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u (t\u1eebng Gi\u1ea5y ph\u00e9p nh\u1eadn th\u1ea7u), t\u1eebng giao d\u1ecbch l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 quy\u1ebft to\u00e1n h\u1ee3p \u0111\u1ed3ng v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

8.5 \u2013 Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 C\u0110KT nh\u01b0ng c\u00f3 nhu c\u1ea7u b\u1ed5 sung, s\u1eeda \u0111\u1ed5i th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 \u00fd ki\u1ebfn ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/p>\n

9. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

9.1 \u2013 Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2004\/N\u0110-CP.<\/span><\/p>\n

9.2 \u2013 Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec1u thu\u1ed9c lo\u1ea1i h\u01b0\u1edbng d\u1eabn. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng, thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o r\u00f5 r\u00e0ng, minh b\u1ea1ch, k\u1ecbp th\u1eddi, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

9.3 \u2013 Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u1ef1 x\u00e2y d\u1ef1ng v\u00e0 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb cho ri\u00eang m\u00ecnh, c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn Ph\u1ee5 l\u1ee5c 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

10. S\u1ed5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

10.1 \u2013 Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n v\u00e0 h\u00ecnh th\u1ee9c ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch, \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 ki\u1ec3m tra, d\u1ec5 ki\u1ec3m so\u00e1t v\u00e0 d\u1ec5 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

10.2 \u2013 N\u1ebfu kh\u00f4ng t\u1ef1 x\u00e2y d\u1ef1ng s\u1ed5 k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn trong ph\u1ee5 l\u1ee5c s\u1ed1 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

10.3 \u2013 \u0110\u01b0\u1ee3c t\u1ef1 s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 h\u1ed3i t\u1ed1 theo VAS 29.<\/span><\/p>\n

M\u1ed8T S\u1ed0 N\u1ed8I DUNG M\u1edaI\u00a0TRONG T\u00c0I KHO\u1ea2N K\u1ebe TO\u00c1N<\/strong><\/span><\/p>\n

I. K\u1ebf to\u00e1n ti\u1ec1n<\/strong><\/span><\/h2>\n

V\u00e0ng ti\u1ec1n t\u1ec7 l\u00e0 v\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi c\u00e1c ch\u1ee9c n\u0103ng c\u1ea5t tr\u1eef gi\u00e1 tr\u1ecb, kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i v\u00e0ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho, \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 mua tr\u00ean th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o 2. Kho\u1ea3n th\u1ea5u chi ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi \u00e2m tr\u00ean t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 kho\u1ea3n vay ng\u00e2n h\u00e0ng.<\/span><\/p>\n

II. K\u1ebf to\u00e1n c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7<\/strong><\/span><\/h2>\n

1. X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf trong c\u00e1c giao d\u1ecbch<\/em><\/strong><\/span><\/p>\n

\u2013 T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi g\u00f3p v\u1ed1n;<\/span><\/p>\n

\u2013 T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ee3 ph\u1ea3i thu;<\/span><\/p>\n

\u2013 T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

\u2013 T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3;<\/span><\/p>\n

\u2013 T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n.<\/span><\/p>\n

2. \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 cho m\u1ed9t s\u1ed1 giao d\u1ecbch<\/strong><\/em><\/span><\/p>\n

\u2013 Kho\u1ea3n ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n: \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;<\/span><\/p>\n

\u2013 Ghi nh\u1eadn doanh thu ho\u1eb7c t\u00e0i s\u1ea3n ph\u00e1t sinh t\u1eeb giao d\u1ecbch nh\u1eadn tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc;<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n v\u1ed1n b\u1eb1ng ti\u1ec1n: Ch\u1ec9 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng;<\/span><\/p>\n

3. \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/em><\/strong><\/span><\/p>\n

3.1. \u0110\u1ecbnh ngh\u0129a<\/em><\/span><\/p>\n

\u2013 Kh\u00f4ng g\u1ed3m: C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7; Doanh thu nh\u1eadn tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

\u2013 Th\u00eam: C\u00e1c kho\u1ea3n cho vay, \u0111\u1eb7t c\u1ecdc, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i ho\u1eb7c nh\u1eadn \u0111\u1eb7t c\u1ecdc, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i ho\u00e0n tr\u1ea3.<\/span><\/p>\n

3.2. \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7: T\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c th\u1eddi \u0111i\u1ec3m ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/em><\/span><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/em><\/strong><\/span><\/p>\n

\u2013 T\u1ea5t c\u1ea3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o BCKQKD;<\/span><\/p>\n

\u2013 L\u1ed7 t\u1ef7 gi\u00e1 c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DNNN ph\u1ee5 v\u1ee5 an ninh qu\u1ed1c ph\u00f2ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean BC\u0110KT, khi \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng k\u1ebft chuy\u1ec3n th\u1eb3ng t\u1eeb BC\u0110KT sang BCKQKD kh\u00f4ng qua TK 242 ho\u1eb7c 3387;<\/span><\/p>\n

\u2013 Ghi nh\u1eadn thu\u1ebf ho\u00e3n l\u1ea1i \u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ee3 ph\u1ea3i thu.<\/span><\/p>\n

III. K\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

1. T\u00e0i kho\u1ea3n 121 \u2013 Ch\u1ee9ng kho\u00e1n kinh doanh:\u00a0<\/strong>Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh g\u1ed3m C\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n; C\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

\u2013 Ch\u1ee9ng kho\u00e1n kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n theo gi\u00e1 g\u1ed1c, bao g\u1ed3m Gi\u00e1 mua c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp. Ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edbp l\u1ec7nh (T+0); Ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c c\u00f3 quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u2013 Cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, n\u1ebfu gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh b\u1ecb gi\u1ea3m xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1.<\/span><\/p>\n

\u2013 C\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng tr\u00ean thuy\u1ebft minh. Ri\u00eang c\u00e1c doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng cho lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/p>\n

\u2013 M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu \u0111\u1ec1u ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng.<\/span><\/p>\n

2. T\u00e0i kho\u1ea3n 128 \u2013 \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/strong><\/span><\/p>\n

\u2013 Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n g\u1ed3m c\u1ea3 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i b\u00ean ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i v\u00e0o m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

\u2013 N\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, ph\u1ea3i \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i v\u00e0 ghi nh\u1eadn s\u1ed1 t\u1ed5n th\u1ea5t<\/span><\/p>\n

\u2013 Khi l\u1eadp BCTC, ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf cu\u1ed1i k\u1ef3<\/span><\/p>\n

3 . K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/strong><\/span><\/p>\n

a) G\u1ed3m \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n kh\u00e1c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<\/span><\/p>\n

\u2013 G\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span><\/p>\n

\u2013 \u0110\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span><\/p>\n

b) \u00a0Gi\u00e1 ph\u00ed c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 g\u1ed1c, bao g\u1ed3m gi\u00e1 mua c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

c) \u00a0Khi nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea7n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e0 ghi gi\u1ea3m gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

\u2013 C\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u1ec9 theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng;<\/span><\/p>\n

\u2013 Doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng cho lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100%;<\/span><\/p>\n

e) Gi\u00e1 v\u1ed1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng (b\u00ecnh qu\u00e2n gia quy\u1ec1n theo t\u1eebng l\u1ea7n mua).<\/span><\/p>\n

g) Khi l\u1eadp BCTC ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ecb t\u1ed5n th\u1ea5t \u0111\u1ec3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

h) Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3 c\u00f4ng ty con v\u00e0 s\u00e1p nh\u1eadp to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty con v\u00e0o c\u00f4ng ty m\u1eb9, ph\u1ea3i ghi gi\u1ea3m gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n \u0111\u1ea7u t\u01b0; Ghi nh\u1eadn to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty con b\u1ecb gi\u1ea3i th\u1ec3 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y s\u00e1p nh\u1eadp; Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

k) Vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i c\u00f4ng ty m\u1eb9 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o m\u1ee9c l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty m\u1eb9 tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/span><\/p>\n

4. K\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh<\/strong><\/span><\/p>\n

a) B\u00ean nh\u1eadn v\u1ed1n g\u00f3p kh\u00f4ng ghi v\u00e0o v\u1ed1n ch\u1ee7 m\u00e0 ghi v\u00e0o TK 338<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p BCC chia l\u1ee3i nhu\u1eadn sau thu\u1ebf: BCC chia l\u1ee3i nhu\u1eadn sau thu\u1ebf do m\u1ed9t b\u00ean ki\u1ec3m so\u00e1t ho\u1eb7c c\u00e1c b\u00ean \u0111\u1ed3ng ki\u1ec3m so\u00e1t, do m\u1ed9t b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. C\u00e1c b\u00ean ph\u1ea3i c\u00e2n nh\u1eafc v\u1ec1 r\u1ee7i ro c\u00f3 th\u1ec3 ph\u1ea3i g\u00e1nh ch\u1ecbu do:<\/span><\/p>\n

\u2013 M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ea7y \u0111\u1ee7 l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf do kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c b\u00ean;<\/span><\/p>\n

\u2013 R\u1ee7i ro v\u1ec1 ch\u00ednh s\u00e1ch<\/span><\/p>\n

c) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

\u2013 N\u1ebfu BCC quy \u0111\u1ecbnh c\u00e1c b\u00ean kh\u00e1c tham gia BCC \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t kho\u1ea3n l\u1ee3i nhu\u1eadn c\u1ed1 \u0111\u1ecbnh m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a h\u1ee3p \u0111\u1ed3ng, tr\u01b0\u1eddng h\u1ee3p n\u00e0y m\u1eb7c d\u00f9 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a h\u1ee3p \u0111\u1ed3ng l\u00e0 BCC nh\u01b0ng b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ee3p \u0111\u1ed3ng l\u00e0 thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/p>\n

\u2013 N\u1ebfu BCC quy \u0111\u1ecbnh c\u00e1c b\u00ean kh\u00e1c trong BCC ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e2n chia l\u1ee3i nhu\u1eadn n\u1ebfu k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a BCC c\u00f3 l\u00e3i, \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u00e1nh ch\u1ecbu l\u1ed7, m\u1eb7c d\u00f9 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a BCC l\u00e0 chia l\u1ee3i nhu\u1eadn sau thu\u1ebf nh\u01b0ng b\u1ea3n ch\u1ea5t c\u1ee7a BCC l\u00e0 chia doanh thu, chi ph\u00ed<\/span><\/p>\n

5. D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/strong><\/span><\/p>\n

\u2013 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7. \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ch\u1ec9 tr\u00edch l\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng BCTC kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

\u2013 Ri\u00eang kho\u1ea3n \u0111\u1ea7u t\u01b0 m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3: N\u1ebfu \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu ni\u00eam y\u1ebft ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tin c\u1eady, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu; N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n l\u1ed7 c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

IV. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu<\/strong><\/span><\/h2>\n

1. Ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu:<\/span><\/strong><\/p>\n

a) Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu mang t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb giao d\u1ecbch c\u00f3 t\u00ednh ch\u1ea5t mua \u2013 b\u00e1n;<\/span><\/p>\n

b) Ph\u1ea3i thu n\u1ed9i b\u1ed9 g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span><\/p>\n

c) Ph\u1ea3i thu kh\u00e1c g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f4ng c\u00f3 t\u00ednh th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch mua \u2013 b\u00e1n<\/span><\/p>\n

2. Khi l\u1eadp BCTC, c\u0103n c\u1ee9 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u1ec3 ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n ho\u1eb7c ng\u1eafn h\u1ea1n. C\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3i thu c\u1ee7a BC\u0110KT c\u00f3 th\u1ec3 bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf c\u00e1c TK kh\u00e1c<\/span><\/p>\n

3. K\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n ph\u1ea3i thu th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 khi l\u1eadp BCTC.<\/span><\/p>\n

4. B\u00ean giao \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng TK 131, b\u00ean nh\u1eadn \u1ee7y th\u00e1c s\u1eed d\u1ee5ng TK 138, ngo\u1ea1i tr\u1eeb ph\u1ea3i thu v\u1ec1 ph\u00ed \u1ee7y th\u00e1c<\/span><\/p>\n

5. Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span><\/p>\n

\u2013 C\u00f3 th\u1ec3 ghi nh\u1eadn doanh thu ho\u1eb7c kh\u00f4ng ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng ph\u1ea3i thu gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9;<\/span><\/p>\n

\u2013 Ghi nh\u1eadn ph\u1ea3i thu v\u1ec1 CLTG v\u00e0 l\u00e3i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a \u0111\u1ed1i v\u1edbi c\u00e1c BQLDA c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

6. TK 138 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n cho b\u00ean kh\u00e1c m\u01b0\u1ee3n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (n\u1ebfu cho m\u01b0\u1ee3n b\u1eb1ng ti\u1ec1n th\u00ec ph\u1ea3i k\u1ebf to\u00e1n l\u00e0 cho vay tr\u00ean TK 1283);<\/span><\/p>\n

V. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n H\u00e0ng t\u1ed3n kho<\/strong><\/span><\/h2>\n

1. Kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p LIFO, b\u1ed5 sung k\u1ef9 thu\u1eadt t\u00ednh gi\u00e1 theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb<\/span><\/p>\n

2. Khi mua h\u00e0ng t\u1ed3n kho k\u00e8m thi\u1ebft b\u1ecb ph\u1ee5 t\u00f9ng thay th\u1ebf ph\u1ea3i ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u1eebng lo\u1ea1i, Thi\u1ebft b\u1ecb ph\u1ee5 t\u00f9ng thay th\u1ebf d\u1ef1 tr\u1eef ho\u1eb7c chi ph\u00ed SXKD d\u1edf dang lu\u00e2n chuy\u1ec3n h\u01a1n 12 th\u00e1ng ho\u1eb7c v\u01b0\u1ee3t qu\u00e1 m\u1ed9t chu k\u1ef3 kinh doanh th\u00ec tr\u00ecnh b\u00e0y l\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n tr\u00ean BCTC.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng t\u1ed3n kho \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u00ednh doanh thu cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i, gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 ph\u00e2n ph\u1ed1i khuy\u1ebfn m\u1ea1i h\u1ed9 nh\u00e0 s\u1ea3n xu\u1ea5t: theo d\u00f5i tr\u00ean thuy\u1ebft minh.<\/span><\/p>\n

6. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c: Ph\u00e2n b\u1ed5 cho s\u1ed1 t\u1ed3n kho v\u00e0 gi\u00e1 v\u1ed1n.<\/span><\/p>\n

7. B\u00ean nh\u1eadn \u1ee7y th\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ed3n kho c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c.<\/span><\/p>\n

8. Kh\u00f4ng v\u1ed1n h\u00f3a l\u00e3i vay \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u x\u00e2y l\u1eafp;<\/span><\/p>\n

9. TK 157 kh\u00f4ng \u00e1p d\u1ee5ng khi chuy\u1ec3n h\u00e0ng t\u1ed3n kho cho c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c (m\u00e0 s\u1eed d\u1ee5ng TK 136)<\/span><\/p>\n

VI. T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/span><\/h2>\n

1. K\u1ef9 thu\u1eadt k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn TK 212;<\/span><\/p>\n

2. K\u1ef9 thu\u1eadt chia thu\u1ebf GTGT trong BCC;<\/span><\/p>\n

3. B\u1ecf c\u00e1c b\u00fat to\u00e1n k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra trong c\u00e1c giao d\u1ecbch s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, khuy\u1ebfn m\u1ea1i qu\u1ea3ng c\u00e1o<\/span><\/p>\n

\u00a0<\/strong>VII.\u00a0<\/strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 XDCB<\/strong><\/span><\/h2>\n

1. Khi mua TSC\u0110 n\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadn k\u00e8m th\u00eam thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn ri\u00eang s\u1ea3n ph\u1ea9m, ph\u1ee5 t\u00f9ng thi\u1ebft b\u1ecb thay th\u1ebf theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Nguy\u00ean gi\u00e1 TSC\u0110 mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua tr\u1eeb \u0111i gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf.<\/span><\/p>\n

2. Nguy\u00ean gi\u00e1 TSC\u0110 h\u00ecnh th\u00e0nh qua XDCB bao g\u1ed3m c\u1ea3 chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed tr\u1eeb gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m thu h\u1ed3i trong qu\u00e1 tr\u00ecnh ch\u1ea1y th\u1eed, s\u1ea3n xu\u1ea5t th\u1eed.<\/span><\/p>\n

3. C\u00e1c chi ph\u00ed b\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa, duy tr\u00ec cho TSC\u0110 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (kh\u00f4ng s\u1eed d\u1ee5ng TK 335).<\/span><\/p>\n

4. TSC\u0110 g\u00f3p v\u1ed1n v\u00e0o BCC c\u00f3 th\u1ec3 chuy\u1ec3n sang 241 ho\u1eb7c v\u1eabn theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3;<\/span><\/p>\n

5. C\u00e1c giao d\u1ecbch g\u00f3p v\u1ed1n b\u1eebng nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n l\u00e0 thu\u00ea t\u00e0i s\u1ea3n d\u01b0\u1edbi h\u00ecnh th\u1ee9c nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng ghi nh\u1eadn nh\u01b0 giao d\u1ecbch g\u00f3p v\u1ed1n tr\u1eeb khi ph\u00e1p lu\u1eadt cho ph\u00e9p;<\/span><\/p>\n

6. \u0110\u1ed1i v\u1edbi TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf GTGT;<\/span><\/p>\n

7. B\u0110S\u0110T cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i tr\u00edch kh\u1ea5u hao; B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1, doanh nghi\u1ec7p kh\u00f4ng tr\u00edch kh\u1ea5u hao m\u00e0 x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ecb.<\/span><\/p>\n

8. C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 th\u00e0nh l\u1eadp ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 195\/2012\/TT-BTC h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

9. Ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 241 \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed x\u00e2y d\u1ef1ng B\u0110S s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch. Khi c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n c\u0103n c\u1ee9 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong th\u1ef1c t\u1ebf \u0111\u1ec3 k\u1ebft chuy\u1ec3n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i.<\/span><\/p>\n

10. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb h\u1ee7y b\u1ecf, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh thanh l\u00fd v\u00e0 thu h\u1ed3i c\u00e1c chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh c\u1ee7a d\u1ef1 \u00e1n. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c ho\u1eb7c x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 thu h\u1ed3i<\/span><\/p>\n

\u00a0VIII.\u00a0<\/strong>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/span><\/h2>\n

1. Ph\u1ea3i theo d\u00f5i chi ti\u1ebft th\u1eddi gian tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ec3 ph\u00e2n lo\u1ea1i tr\u00ean BC\u0110KT;<\/span><\/p>\n

2. Chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu kh\u00f4ng ghi nh\u1eadn l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/p>\n

IX. Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/strong><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn \u0111\u00e3 bi\u1ebft tr\u01b0\u1edbc c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN trong t\u01b0\u01a1ng lai, th\u00ec thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo thu\u1ebf su\u1ea5t m\u1edbi;<\/span><\/p>\n

2. C\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi;<\/span><\/p>\n

3. Kh\u00f4ng s\u1eed d\u1ee5ng kh\u00e1i ni\u1ec7m ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n;<\/span><\/p>\n

4. B\u00f9 tr\u1eeb tr\u00ean BCTC.<\/span><\/p>\n

X. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n N\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/span><\/p>\n

1. Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc t\u01b0\u1ee3ng t\u1ef1 c\u00e1c kho\u1ea3n ph\u1ea3i thu<\/span><\/p>\n

2. C\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu nh\u01b0 thu\u1ebf GTGT (k\u1ec3 c\u1ea3 theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb hay ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), thu\u1ebf TT\u0110B, thu\u1ebf XK, thu\u1ebf BVMT v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu kh\u00e1c v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 kho\u1ea3n thu h\u1ed9 b\u00ean th\u1ee9 ba. V\u00ec v\u1eady c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ra kh\u1ecfi s\u1ed1 li\u1ec7u v\u1ec1 doanh thu g\u1ed9p tr\u00ean BCTC ho\u1eb7c c\u00e1c b\u00e1o c\u00e1o kh\u00e1c.<\/span><\/p>\n

3. C\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p b\u1eb1ng m\u1ed9t trong 2 ph\u01b0\u01a1ng ph\u00e1p:<\/span><\/p>\n

\u2013 T\u00e1ch v\u00e0 ghi nh\u1eadn ri\u00eang s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p ( k\u1ec3 c\u1ea3 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu;<\/span><\/p>\n

\u2013 Ghi nh\u1eadn s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p b\u1eb1ng c\u00e1ch ghi gi\u1ea3m s\u1ed1 doanh thu \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

\u2013 Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5\u201d v\u00e0 ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d c\u1ee7a BCKQH\u0110KD \u0111\u1ec1u kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m l\u00e0 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u mua hay kh\u00e2u b\u00e1n:<\/span><\/p>\n

\u2013 Thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u mua \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i, k\u1ebf to\u00e1n ghi gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng mua ho\u1eb7c gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, gi\u1ea3m chi ph\u00ed kh\u00e1c t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0ng h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb, khi t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec ghi gi\u1ea3m kho\u1ea3n ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

\u2013 Thu\u1ebf ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n, k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c (v\u00ed d\u1ee5 ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, gi\u1ea3m s\u1ed1 thu\u1ebf TT\u0110B, GTGT, BVMT ph\u1ea3i n\u1ed9p khi b\u00e1n HH, cung c\u1ea5p d\u1ecbch v\u1ee5)<\/span><\/p>\n

5. Ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi NSNN trong giao d\u1ecbch \u1ee7y th\u00e1c XNK:<\/span><\/p>\n

\u2013 Ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi NSNN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c<\/span><\/p>\n

\u2013 \u00a0B\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 cho b\u00ean giao \u1ee7y th\u00e1c trong vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, k\u00ea khai, thanh quy\u1ebft to\u00e1n v\u1edbi NSNN (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c).<\/span><\/p>\n

\u2013 TK 333 ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c. B\u00ean nh\u1eadn \u1ee7y th\u00e1c v\u1edbi vai tr\u00f2 trung gian ch\u1ec9 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o NSNN l\u00e0 kho\u1ea3n chi h\u1ed9, tr\u1ea3 h\u1ed9 tr\u00ean TK 3388 v\u00e0 ph\u1ea3n \u00e1nh quy\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 chi h\u1ed9, tr\u1ea3 h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c tr\u00ean TK 138.<\/span><\/p>\n

XI. Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/strong><\/span><\/p>\n

1. D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u00e3 cung c\u1ea5p cho ng\u01b0\u1eddi mua trong k\u1ef3 b\u00e1o c\u00e1o nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi tr\u1ea3 do ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u01b0a \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

2. Ph\u1ea3i ph\u00e2n bi\u1ec7t TK 335 v\u00e0 352<\/span><\/p>\n

3. Doanh nghi\u1ec7p kinh doanh B\u0110S ph\u1ea3i tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 b\u00e1n.<\/span><\/p>\n

V\u00ed d\u1ee5 tr\u00edch tr\u01b0\u1edbc t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n B\u0110S<\/strong><\/em>:<\/strong><\/span><\/p>\n

N\u0103m 2010, DN \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng m\u1ed9t khu \u0111\u00f4 th\u1ecb. T\u1ed5ng d\u1ef1 to\u00e1n chi ph\u00ed \u0111\u1ea7u t\u01b0 l\u00e0 1.000 t\u1ef7 \u0111\u1ed3ng; T\u1ed5ng di\u1ec7n t\u00edch HHB\u0110S \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng l\u00e0 100.000 m2. \u0110\u1ecbnh m\u1ee9c chi ph\u00ed cho 1 m2 HHB\u0110S tr\u00ean t\u1ed5ng d\u1ef1 to\u00e1n l\u00e0: 10 tri\u1ec7u \u0111\u1ed3ng\/ m2 . N\u0103m 2012, 30% di\u1ec7n t\u00edch B\u0110S (t\u01b0\u01a1ng \u1ee9ng 30.000 m2) \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c b\u00e1n cho kh\u00e1ch h\u00e0ng, chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh theo kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e3 \u0111\u01b0\u1ee3c nghi\u1ec7m thu c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch B\u0110S \u0111\u00e3 b\u00e1n l\u00e0 250 t\u1ef7 \u0111\u1ed3ng. \u0110\u1ecbnh m\u1ee9c gi\u00e1 v\u1ed1n c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch B\u0110S \u0111\u00e3 b\u00e1n t\u01b0\u01a1ng \u1ee9ng 30% tr\u00ean t\u1ed5ng d\u1ef1 to\u00e1n (hay 30.000 m2 x 10 tri\u1ec7u \u0111\u1ed3ng\/ m2) l\u00e0: 300 t\u1ef7 \u0111\u1ed3ng. M\u1ee9c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n l\u00e0 300 t\u1ef7 \u0111\u1ed3ng \u2013 250 t\u1ef7 \u0111\u1ed3ng51 = 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

XII. Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/strong><\/span><\/p>\n

1. Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa DN v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n; Gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00f9ng m\u1ed9t DN.<\/span><\/p>\n

2. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 g\u1ed3m c\u1ea3 kho\u1ea3n v\u1ed1n kinh doanh \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u1eadn t\u1eeb doanh nghi\u1ec7p (doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh ghi \u1edf TK 336 hay\u00a0411); L\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a ho\u1eb7c, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1\u2026;<\/span><\/p>\n

\u00a0XIII.\u00a0<\/strong>Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/strong><\/span><\/p>\n

1. G\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c, nh\u01b0 ph\u1ea3i tr\u1ea3 \u0111\u1ec3 mua BH h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, BH nh\u00e2n th\u1ecd, doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n trong ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng.<\/span><\/p>\n

2. B\u00ean giao \u1ee7y th\u00e1c kh\u00f4ng s\u1eed d\u1ee5ng TK 338;<\/span><\/p>\n

XIV. Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/strong><\/span><\/p>\n

1. Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. DN ph\u1ea3i theo d\u00f5i chi ti\u1ebft k\u1ef3 h\u1ea1n ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00e1c kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh. C\u00e1c kho\u1ea3n c\u00f3 th\u1eddi gian tr\u1ea3 n\u1ee3 h\u01a1n 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC, k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y l\u00e0 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n. C\u00e1c kho\u1ea3n \u0111\u1ebfn h\u1ea1n tr\u1ea3 trong v\u00f2ng 12 th\u00e1ng ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC, k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y l\u00e0 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch chi tr\u1ea3.<\/span><\/p>\n

XV. Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh<\/strong><\/span><\/p>\n

1. TK 343 ch\u1ec9 \u00e1p d\u1ee5ng \u1edf DN c\u00f3 vay v\u1ed1n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, g\u1ed3m c\u1ea3 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n

2. Chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ghi gi\u1ea3m m\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu th\u01b0\u1eddng ho\u1eb7c c\u1ea5u ph\u00e2n n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i. \u0110inh k\u1ef3 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed ho\u1eb7c v\u1ed1n h\u00f3a theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng ho\u1eb7c l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf.<\/span><\/p>\n

3. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i: L\u00e0 lo\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu nh\u1ea5t \u0111\u1ecbnh<\/span><\/p>\n

\u2013 Ph\u00e2n bi\u1ec7t c\u1ea5u ph\u1ea7n n\u1ee3 v\u00e0 c\u1ea5u ph\u1ea7n v\u1ed1n;<\/span><\/p>\n

\u2013 X\u1eed l\u00fd khi \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/span><\/p>\n

\u00a0<\/strong>XVI.<\/strong>\u00a0D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/strong><\/span><\/p>\n

1. Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/p>\n

2. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c, bao g\u1ed3m c\u1ea3 kho\u1ea3n d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, kho\u1ea3n d\u1ef1 ph\u00f2ng cho vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng TSC\u0110 \u0111\u1ecbnh k\u1ef3 (theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt), kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn m\u00e0 trong \u0111\u00f3 nh\u1eefng chi ph\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00f3;<\/span><\/p>\n

XVII. Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1<\/strong><\/span><\/p>\n

1. TK 357 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng v\u00e0 gi\u00e1 tr\u1ecb Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o c\u1ee7a DN \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch l\u1eadp Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 t\u00ednh v\u00e0o CPSXKD theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tu\u1ef3 theo t\u1eebng ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh, DN \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung th\u00eam v\u00e0o t\u00ean c\u1ee7a Qu\u1ef9 n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh c\u1ee7a m\u00ecnh, v\u00ed d\u1ee5 nh\u01b0 Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng, d\u1ea7u.<\/span><\/p>\n

2. Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 khi tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, khi s\u1eed d\u1ee5ng Qu\u1ef9 cho m\u1ee5c \u0111\u00edch b\u00ecnh \u1ed5n gi\u00e1, DN \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

XVIII. K\u1ebf to\u00e1n v\u1ed1n Ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/p>\n

1. Ghi nh\u1eadn theo v\u1ed1n th\u1ef1c g\u00f3p, kh\u00f4ng ghi nh\u1eadn v\u1ed1n g\u00f3p theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n

2. Vi\u1ec7c nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng c\u00e1c lo\u1ea1i TS v\u00f4 h\u00ecnh nh\u01b0 b\u1ea3n quy\u1ec1n, quy\u1ec1n khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u\u2026 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3. TK n\u00e0y ghi nh\u1eadn t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK 3361).<\/span><\/p>\n

4. TK 411 ph\u1ea3n \u00e1nh c\u1ea3 c\u1ea5u ph\u1ea7n v\u1ed1n c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu); v\u00e0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (k\u1ec3 c\u1ea3 lo\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3)<\/span><\/p>\n

\u00a05. X\u00e1c \u0111\u1ecbnh ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7: Khi gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a DN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n VN\u0110, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7 (th\u1eeba, thi\u1ebfu, \u0111\u1ee7 so v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7) \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 th\u1ef1c g\u00f3p, kh\u00f4ng xem x\u00e9t t\u1edbi vi\u1ec7c quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra VN\u0110 theo gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

6. DN kh\u00f4ng ti\u1ebfp t\u1ee5c tr\u00edch Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh. Ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n s\u1ed1 d\u01b0 Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh v\u00e0o Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/span><\/p>\n

7. C\u00f4ng ty m\u1eb9 \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t sau khi \u0111\u00e3 lo\u1ea1i tr\u1eeb \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c kho\u1ea3n l\u00e3i do ghi nh\u1eadn t\u1eeb giao d\u1ecbch mua gi\u00e1 r\u1ebb (b\u1ea5t l\u1ee3i th\u01b0\u01a1ng m\u1ea1i hay c\u00f2n g\u1ecdi l\u00e0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u00e2m). Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t cao h\u01a1n m\u1ee9c l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ri\u00eang c\u00f4ng ty m\u1eb9 v\u00e0 n\u1ebfu s\u1ed1 l\u1ee3i nhu\u1eadn quy\u1ebft \u0111\u1ecbnh ph\u00e2n ph\u1ed1i v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang, c\u00f4ng ty m\u1eb9 ch\u1ec9 th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n ph\u1ed1i sau khi \u0111\u00e3 \u0111i\u1ec1u chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c c\u00f4ng ty con v\u1ec1 c\u00f4ng ty m\u1eb9.<\/span><\/p>\n

8. Ph\u1ea3i theo d\u00f5i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 s\u1ed1 l\u1ed7 t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 l\u1ed7 kh\u00f4ng t\u00ednh thu\u1ebf, trong \u0111\u00f3:<\/span><\/p>\n

\u2013 \u00a0Kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3n l\u1ed7 t\u1ea1o ra b\u1edfi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/span><\/p>\n

\u2013 \u00a0Kho\u1ea3n l\u1ed7 kh\u00f4ng t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3n l\u1ed7 t\u1ea1o ra b\u1edfi c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Khi chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n l\u1ed7 t\u00ednh thu\u1ebf l\u00e0m c\u0103n c\u1ee9 gi\u1ea3m tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

XIX. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n Doanh thu<\/strong><\/span><\/p>\n

1. Doanh thu v\u00e0 chi ph\u00ed t\u1ea1o ra kho\u1ea3n doanh thu \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 xung \u0111\u1ed9t v\u1edbi nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng trong k\u1ebf to\u00e1n, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ch\u1ea5t b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh giao d\u1ecbch m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

2. M\u1ed9t h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf c\u00f3 th\u1ec3 bao g\u1ed3m nhi\u1ec1u giao d\u1ecbch. K\u1ebf to\u00e1n ph\u1ea3i nh\u1eadn bi\u1ebft c\u00e1c giao d\u1ecbch \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cDoanh thu\u201d.<\/span><\/p>\n

3. Doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c ho\u1eb7c t\u00ean g\u1ecdi c\u1ee7a giao d\u1ecbch v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ngh\u0129a v\u1ee5.<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n \u1edf th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i v\u00e0 trong t\u01b0\u01a1ng lai, doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u1eebng ngh\u0129a v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ngh\u0129a v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

5. Doanh thu, l\u00e3i ho\u1eb7c l\u1ed7 ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n n\u1ebfu DN c\u00f2n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 trong t\u01b0\u01a1ng lai (tr\u1eeb ngh\u0129a v\u1ee5 b\u1ea3o h\u00e0nh th\u00f4ng th\u01b0\u1eddng) v\u00e0 ch\u01b0a ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 ph\u00e1t sinh d\u00f2ng ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n

6. Doanh thu kh\u00f4ng g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed9 b\u00ean th\u1ee9 ba<\/span><\/p>\n

7. Th\u1eddi \u0111i\u1ec3m, c\u0103n c\u1ee9 \u0111\u1ec3 ghi nh\u1eadn doanh thu k\u1ebf to\u00e1n v\u00e0 doanh thu t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y v\u00e0o t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3. Doanh thu t\u00ednh thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo lu\u1eadt \u0111\u1ecbnh; Doanh thu ghi nh\u1eadn tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp BCTC ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 t\u00f9y theo t\u1eebng t\/h\u1ee3p kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i b\u1eb1ng s\u1ed1 \u0111\u00e3 ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

8. Khi lu\u00e2n chuy\u1ec3n SP, HH, DV gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ghi nh\u1eadn doanh thu t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb n\u1ebfu c\u00f3 s\u1ef1 gia t\u0103ng trong gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c kh\u00e2u m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ch\u1ee9ng t\u1eeb k\u00e8m theo (xu\u1ea5t 64 h\u00f3a \u0111\u01a1n hay ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9).<\/span><\/p>\n

9. N\u1ebfu SP, HH, DV \u0111\u00e3 ti\u00eau th\u1ee5 t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, \u0111\u1ebfn k\u1ef3 sau ph\u1ea3i gi\u1ea3m gi\u00e1, ph\u1ea3i chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0ng ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh BCTC ph\u1ea3i coi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ef1 ki\u1ec7n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ph\u00e1t sinh sau ng\u00e0y l\u1eadp BC\u0110KT.<\/span><\/p>\n

10. T\/h\u1ee3p xu\u1ea5t HH \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua SP, HH (v\u00ed d\u1ee5 nh\u01b0 mua 2 SP \u0111\u01b0\u1ee3c t\u1eb7ng 1 SP\u2026.) th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u00ednh doanh thu cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i, gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (t\/h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n).<\/span><\/p>\n

11. Doanh thu b\u00e1n B\u0110S c\u1ee7a doanh nghi\u1ec7p l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0:<\/span><\/p>\n

a) Kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9.<\/span><\/p>\n

b) N\u1ebfu kh\u00e1ch h\u00e0ng c\u00f3 quy\u1ec1n ho\u00e0n thi\u1ec7n n\u1ed9i th\u1ea5t c\u1ee7a B\u0110S v\u00e0 DN th\u1ef1c hi\u1ec7n vi\u1ec7c ho\u00e0n thi\u1ec7n n\u1ed9i th\u1ea5t c\u1ee7a B\u0110S theo \u0111\u00fang thi\u1ebft k\u1ebf, m\u1eabu m\u00e3, y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng th\u00ec DN \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu khi ho\u00e0n th\u00e0nh, b\u00e0n giao ph\u1ea7n x\u00e2y th\u00f4<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00e2n l\u00f4 b\u00e1n n\u1ec1n, doanh thu\u0111\u01b0\u1ee3c ghi nh\u1eadn sau khi chuy\u1ec3n giao n\u1ec1n \u0111\u1ea5t<\/span><\/p>\n

12. Nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo ch\u01b0\u01a1ng tr\u00ecnh d\u00e0nh cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng:<\/span><\/p>\n

a) Ghi nh\u1eadn doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi ph\u1ea7n ngh\u0129a v\u1ee5 c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n v\u1edbi kh\u00e1ch h\u00e0ng<\/span><\/p>\n

b) K\u1ebft chuy\u1ec3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0o BCKQKD:<\/span><\/p>\n

\u2013 Kh\u00e1ch h\u00e0ng kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n;<\/span><\/p>\n

\u2013 Kh\u00e1ch h\u00e0ng \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n v\u00e0 doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n xong ngh\u0129a v\u1ee5<\/span><\/p>\n

\u2013 N\u1ebfu b\u00ean th\u1ee9 ba th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5: C\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 b\u00ean th\u1ee9 ba l\u00e0 mua \u0111\u1ee9t b\u00e1n \u0111o\u1ea1n hay \u0111\u1ea1i l\u00fd \u0111\u1ec3 ghi nh\u1eadn ph\u00f9 h\u1ee3p<\/span><\/p>\n

13. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea t\u00e0i s\u1ea3n, c\u00f3 nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n cho thu\u00ea c\u1ee7a nhi\u1ec1u k\u1ef3, n\u1ebfu th\u1eddi gian cho thu\u00ea chi\u1ebfm tr\u00ean 90% th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn doanh thu m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n cho thu\u00ea<\/span><\/p>\n

14. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a k\u00e8m theo s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb thay th\u1ebf (ph\u00f2ng ng\u1eeba trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ecb h\u1ecfng h\u00f3c) th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 doanh thu cho s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n v\u00e0 s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 thay th\u1ebf ph\u00f2ng ng\u1eeba h\u1ecfng h\u00f3c. Gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb thay th\u1ebf \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

15. \u0110\u1ed1i v\u1edbi ti\u1ec1n l\u00e3i ph\u1ea3i thu t\u1eeb c\u00e1c kho\u1ea3n cho vay, b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p: Doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c v\u00e0 kho\u1ea3n g\u1ed1c cho vay, n\u1ee3 g\u1ed1c ph\u1ea3i thu kh\u00f4ng b\u1ecb ph\u00e2n lo\u1ea1i l\u00e0 qu\u00e1 h\u1ea1n c\u1ea7n ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng.<\/span><\/p>\n

16. Khi nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea7n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e0 ghi gi\u1ea3m gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/span><\/p>\n

17. C\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu ch\u1ec9 theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng, tr\u1eeb c\u00e1c doanh nghi\u1ec7p do nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/p>\n

XX. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed<\/strong><\/span><\/p>\n

1. Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed ngay c\u1ea3 khi ch\u01b0a \u0111\u1ebfn k\u1ef3 h\u1ea1n thanh to\u00e1n nh\u01b0ng c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh nh\u1eb1m \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00e0 b\u1ea3o to\u00e0n v\u1ed1n. Chi ph\u00ed v\u00e0 kho\u1ea3n doanh thu do n\u00f3 t\u1ea1o ra ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Tuy nhi\u00ean trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 xung \u0111\u1ed9t v\u1edbi nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh giao d\u1ecbch m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

2. C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

3. Ch\u1ee7 \u0111\u1ea7u t\u01b0 kinh doanh B\u0110S, n\u00e0y ch\u01b0a t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng nh\u01b0ng \u0111\u00e3 ph\u00e1t sinh doanh thu nh\u01b0\u1ee3ng b\u00e1n HH B\u0110S, DN \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh GVHB. Khi t\u1eadp h\u1ee3p \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ho\u1eb7c khi HH B\u0110S ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9,\u00a0DN ph\u1ea3i quy\u1ebft to\u00e1n s\u1ed1 chi ph\u00ed \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc v\u00e0o GVHB.<\/span><\/p>\n

4. Khi x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng HTK b\u1ecb gi\u1ea3m gi\u00e1 c\u1ea7n ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, k\u1ebf to\u00e1n ph\u1ea3i lo\u1ea1i tr\u1eeb kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho \u0111\u00e3 k\u00fd \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng ti\u00eau th\u1ee5 (c\u00f3 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5) nh\u01b0ng ch\u01b0a chuy\u1ec3n giao cho kh\u00e1ch h\u00e0ng n\u1ebfu c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c kh\u00e1ch h\u00e0ng s\u1ebd kh\u00f4ng t\u1eeb b\u1ecf th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

5. C\u00e1c kho\u1ea3n thu\u1ebf NK, thu\u1ebf TT\u0110B, thu\u1ebf BVMT \u0111\u00e3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua, n\u1ebfu khi xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i th\u00ec \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

6. C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

7. Chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh theo k\u1ef3 h\u1ea1n tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

8. L\u00e3i ph\u1ea3i tr\u1ea3 c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c \u0111\u1ea7u k\u1ef3 c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i nh\u00e2n (x) v\u1edbi l\u00e3i su\u1ea5t c\u1ee7a tr\u00e1i phi\u1ebfu t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ho\u1eb7c l\u00e3i su\u1ea5t \u0111i vay ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (xem quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i ph\u1ea7n h\u01b0\u1edbng d\u1eabn t\u00e0i kho\u1ea3n 343 \u2013 Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh).<\/span><\/p>\n

9. N\u1ebfu c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 c\u1ed5 t\u1ee9c theo m\u1ed9t t\u1ef7 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh m\u00e0 kh\u00f4ng kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 l\u00e0 l\u00e3i hay l\u1ed7, kho\u1ea3n c\u1ed5 t\u1ee9c \u01b0u \u0111\u00e3i \u0111\u00f3 v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 kho\u1ea3n l\u00e3i vay v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

XXI. Thu nh\u1eadp kh\u00e1c<\/strong><\/span><\/p>\n

1. Kho\u1ea3n thu nh\u1eadp kh\u00e1c g\u1ed3m:<\/span><\/p>\n

\u2013 \u00a0Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110;<\/span><\/p>\n

\u2013 \u00a0CL l\u00e3i do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, HH, TSC\u0110 \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n li\u00ean doanh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c;<\/span><\/p>\n

\u2013 Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t nh\u1eadn v\u1ec1 theo BCC cao hon chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB<\/span><\/p>\n

\u2013 Thu nh\u1eadp t\u1eeb nghi\u1ec7p v\u1ee5 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n;<\/span><\/p>\n

\u2013 C\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n (thu\u1ebf XK \u0111\u01b0\u1ee3c ho\u00e0n, thu\u1ebf GTGT, TT\u0110B, BVMT ph\u1ea3i n\u1ed9p nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m);<\/span><\/p>\n

\u2013 \u00a0Thu ti\u1ec1n \u0111\u01b0\u1ee3c ph\u1ea1t do kh\u00e1ch h\u00e0ng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

\u2013 \u00a0Thu ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a b\u00ean th\u1ee9 ba \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho TS b\u1ecb t\u1ed5n th\u1ea5t (v\u00ed d\u1ee5 thu ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n \u0111\u1ec1n b\u00f9 di d\u1eddi c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1).<\/span><\/p>\n

\u2013 \u00a0Thu c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed5;<\/span><\/p>\n

\u2013 \u00a0Thu c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7;<\/span><\/p>\n

\u2013 C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng c\u1ee7a kh\u00e1ch h\u00e0ng li\u00ean quan \u0111\u1ebfn ti\u00eau th\u1ee5 HH, SP, DV kh\u00f4ng t\u00ednh trong doanh thu (n\u1ebfu c\u00f3);<\/span><\/p>\n

\u2013 Thu nh\u1eadp qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, hi\u1ec7n v\u1eadt c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1eb7ng cho DN;<\/span><\/p>\n

\u2013 Gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i;<\/span><\/p>\n

\u2013 C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n n\u00eau tr\u00ean.<\/span><\/p>\n

2. Khi c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n ph\u1ea3i x\u00e9t b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u1ec3 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng t\/h\u1ee3p c\u1ee5 th\u1ec3 theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n: T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng thu \u0111\u01b0\u1ee3c t\u1eeb b\u00ean mua n\u1eb1m ngo\u00e0i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean mua: C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng mua, l\u00e0m gi\u1ea3m kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb TS ho\u1eb7c kho\u1ea3n thanh to\u00e1n (kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c) tr\u1eeb khi TS c\u00f3 li\u00ean quan \u0111\u00e3 \u0111\u01b0\u1ee3c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n.<\/span><\/p>\n

XXII. Chi ph\u00ed kh\u00e1c<\/strong><\/span><\/p>\n

Chi ph\u00ed kh\u00e1c g\u1ed3m:<\/span><\/p>\n

\u2013 \u00a0Chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 (g\u1ed3m c\u1ea3 chi ph\u00ed \u0111\u1ea5u th\u1ea7u ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd). S\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/span><\/p>\n

\u2013 \u00a0Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t nh\u1eadn v\u1ec1 theo BCC nh\u1ecf hon chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB \u2013 \u00a0GTCL c\u1ee7a TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 (n\u1ebfu c\u00f3);<\/span><\/p>\n

\u2013 CL l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, HH, TSC\u0110 \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c;<\/span><\/p>\n

\u2013 \u00a0Ti\u1ec1n ph\u1ea1t ph\u1ea3i tr\u1ea3 do vi ph\u1ea1m H\u0110 kinh t\u1ebf, ph\u1ea1t h\u00e0nh ch\u00ednh;<\/span><\/p>\n

\u2013 \u00a0C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

\u00a0<\/strong>V\u1ec0 B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n

I. \u0110\u1ed1i t\u01b0\u1ee3ng, tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp BCTC n\u0103m: \u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7pv\u00e0 ph\u1ea3i l\u1eadp theo d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7<\/span><\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp BCTC gi\u1eefa ni\u00ean \u0111\u1ed9 (BCTC qu\u00fd v\u00e0 b\u00e1n ni\u00ean):<\/span><\/p>\n

a) Doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c n\u1eafm gi\u1eef c\u1ed5 ph\u1ea7n chi ph\u1ed1i, \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang;<\/span><\/p>\n

b) C\u00e1c doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i \u0111i\u1ec3m a n\u00eau tr\u00ean \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch (nh\u01b0ng kh\u00f4ng b\u1eaft bu\u1ed9c).<\/span><\/p>\n

c) Ch\u1ee7 s\u1edf h\u1eefu \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh vi\u1ec7c l\u1ef1a ch\u1ecdn d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00f3m l\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi BCTC gi\u1eefa ni\u00ean \u0111\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh n\u1ebfu kh\u00f4ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

3. Doanh nghi\u1ec7p c\u1ea5p tr\u00ean c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ph\u1ea3i l\u1eadp BCTC c\u1ee7a ri\u00eang m\u00ecnh v\u00e0 BCTC t\u1ed5ng h\u1ee3p.<\/span><\/p>\n

4. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i l\u1eadp BCTC ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u1ed5ng h\u1ee3p BCTC v\u00e0 ki\u1ec3m tra c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi th\u00f4ng tin tr\u00ecnh b\u00e0y trong BCTC<\/span><\/p>\n

    \n
  • Trung th\u1ef1c, h\u1ee3p l\u00fd,\u00a0\u0111\u1ea7y \u0111\u1ee7, kh\u00e1ch quan, kh\u00f4ng c\u00f3 sai s\u00f3t.<\/span><\/li>\n
  • Th\u00edch h\u1ee3p \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1 \u0111o\u00e1n, ph\u00e2n t\u00edch v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/span><\/li>\n
  • \u0110\u1ea7y \u0111\u1ee7 tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu.<\/span><\/li>\n
  • C\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng, k\u1ecbp th\u1eddi v\u00e0 d\u1ec5 hi\u1ec3u.<\/span><\/li>\n
  • Nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c.<\/span><\/li>\n<\/ul>\n

    II. K\u1ef3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

    1. K\u1ef3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m: Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u00a02. K\u1ef3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 g\u1ed3m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd ( bao g\u1ed3m c\u1ea3 qu\u00fd IV) v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean.<\/span><\/p>\n

    3. \u0110\u01a1n v\u1ecb ph\u1ea3i l\u1eadp BCTC t\u1ea1i th\u1eddi \u0111i\u1ec3m chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n.<\/span><\/p>\n

    III. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

    1. Vi\u1ec7c thay \u0111\u1ed5i k\u1ef3 ph\u1ea3i tu\u00e2n th\u1ee7 Lu\u1eadt k\u1ebf to\u00e1n. Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp ri\u00eang BCTC cho giai \u0111o\u1ea1n gi\u1eefa 2 k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u0169 v\u00e0 n\u0103m t\u00e0i ch\u00ednh m\u1edbi, v\u00ed d\u1ee5:<\/span><\/p>\n

    Doanh nghi\u1ec7p c\u00f3 k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2014 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. N\u0103m 2015, doanh nghi\u1ec7p chuy\u1ec3n sang \u00e1p d\u1ee5ng k\u1ef3 k\u1ebf to\u00e1n n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb 1\/4 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn 31\/3 n\u0103m sau. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang cho giai \u0111o\u1ea1n t\u1eeb 1\/1\/2015 \u0111\u1ebfn 31\/3\/2015.<\/span><\/p>\n

    2. \u0110\u1ed1i v\u1edbi BC\u0110KT: To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ebf th\u1eeba c\u1ee7a doanh nghi\u1ec7p c\u0169 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a doanh nghi\u1ec7p m\u1edbi v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/span><\/p>\n

    3. \u0110\u1ed1i v\u1edbi BCKQKD v\u00e0 BCLCTT: S\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201ck\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u1ee7a 12 th\u00e1ng tr\u01b0\u1edbc t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

    IV. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/strong><\/span><\/p>\n

    1. Tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i CMKT.<\/span><\/p>\n

    2. T\u00f4n tr\u1ecdng b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c.<\/span><\/p>\n

    3. T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i; n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n.<\/span><\/p>\n

    4. T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t. Ch\u1ec9 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb khi t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, c\u00f3 v\u00f2ng quay nhanh, th\u1eddi gian \u0111\u00e1o h\u1ea1n ng\u1eafn, ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u00f9ng lo\u1ea1i.<\/span><\/p>\n

    5. Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

    a) T\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n;<\/span><\/p>\n

    b) Nh\u1eefng t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n.<\/span><\/p>\n

    c) Khi l\u1eadp BCTC, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n trong k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o th\u00e0nh ng\u1eafn h\u1ea1n.<\/span><\/p>\n

    6. C\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng. BCKQKD v\u00e0 BCLCTT ch\u1ec9 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed v\u00e0 lu\u1ed3ng ti\u1ec1n c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. C\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp chi ph\u00ed c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u00f3 sai s\u00f3t l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

    7. Khi l\u1eadp BCTC t\u1ed5ng h\u1ee3p, s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c n\u1ed9i b\u1ed9 c\u1ee7a BC\u0110KT, c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, l\u00e3i, l\u1ed7 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

    V. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC khi chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu<\/strong><\/span><\/p>\n

    1. To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/span><\/p>\n

    2. \u0110\u1ed1i v\u1edbi BCKQKD v\u00e0 BCLCTT: S\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201ck\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u lu\u1ef9 k\u1ebf k\u1ec3 t\u1eeb \u0111\u1ea7u n\u0103m b\u00e1o c\u00e1o \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu. Thuy\u1ebft minh v\u1ec1 vi\u1ec7c kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c do \u0111\u1ed9 d\u00e0i k\u1ef3 kh\u00e1c nhau.<\/span><\/p>\n

    VI. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC khi chia t\u00e1ch, s\u00e1p nh\u1eadp doanh nghi\u1ec7p<\/span><\/h2>\n

    1. To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 ph\u00e1t sinh tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi. D\u00f2ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d. C\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u.<\/span><\/p>\n

    2. \u0110\u1ed1i v\u1edbi BCKQKD v\u00e0 BCLCTT: Ch\u1ec9 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u.<\/span><\/p>\n

    VII. L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/h2>\n

    1.\u00a0N b\u1ecb coi l\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c n\u1ebfu h\u1ebft th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 xin gia h\u1ea1n ho\u1ea1t \u0111\u1ed9ng, d\u1ef1 ki\u1ebfn ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp BCTC. \u0110\u1ed1i v\u1edbi\u00a0DN c\u00f3 chu k\u1ef3 SXKD th\u00f4ng th\u01b0\u1eddng h\u01a1n 12 th\u00e1ng th\u00ec kh\u00f4ng qu\u00e1 m\u1ed9t chu k\u1ef3 SXKD.<\/span><\/p>\n

    2. C\u00e1c t\u00ecnh hu\u1ed1ng sau v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/p>\n

    \u2666\u00a0Vi\u1ec7c chuy\u1ec3n m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00e0nh m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/p>\n

    \u2666 Vi\u1ec7c c\u1ed5 ph\u1ea7n h\u00f3a m\u1ed9t doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n;<\/span><\/p>\n

    \u2666 Vi\u1ec7c thay \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p, v\u00ed d\u1ee5 chuy\u1ec3n m\u1ed9t c\u00f4ng ty TNHH th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/p>\n

    ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i;<\/span><\/p>\n

    3. Khi kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tr\u00ecnh b\u00e0y \u0111\u1ee7 c\u00e1c BCTC:<\/span><\/p>\n

    \u2666\u00a0BC\u0110KT M\u1eabu B01\/CDH\u0110 \u2013 DNKLT \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo m\u1eabu ri\u00eang;<\/span><\/p>\n

    \u2666 Thuy\u1ebft minh M\u1eabu B09\/CDH\u0110 \u2013 DNKLT \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo m\u1eabu ri\u00eang;<\/span><\/p>\n

    \u2666\u00a0BCKQKD M\u1eabu B02\/CDH\u0110 \u2013 DNKLT v\u00e0 BCLCTT \u2013 M\u1eabu B03\/CDH\u0110 \u2013 DNKLT \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo m\u1eabu chung t\u01b0\u01a1ng t\u1ef1 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng;<\/span><\/p>\n

    4. Doanh nghi\u1ec7p ph\u1ea3i t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n th\u00e0nh ng\u1eafn h\u1ea1n; \u0110\u00e1nh gi\u00e1 l\u1ea1i to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u1ed9t b\u00ean th\u1ee9 ba k\u1ebf th\u1eeba quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ho\u1eb7c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/p>\n

    a) T\u00e0i s\u1ea3n<\/span><\/p>\n

    \u2666 H\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c;<\/span><\/p>\n

    \u2666 Chi ph\u00ed XDCB d\u1edf dang \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i (l\u00e0 gi\u00e1 thanh l\u00fd tr\u1eeb chi ph\u00ed thanh l\u00fd \u01b0\u1edbc t\u00ednh);<\/span><\/p>\n

    \u2666 TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, B\u0110S\u0110T \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i (l\u00e0 gi\u00e1 thanh l\u00fd tr\u1eeb c\u00e1c chi ph\u00ed thanh l\u00fd \u01b0\u1edbc t\u00ednh). \u0110\u1ed1i v\u1edbi TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh n\u1ebfu c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1eaft bu\u1ed9c ph\u1ea3i mua l\u1ea1i th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u01b0\u01a1ng t\u1ef1 nh\u01b0 TSC\u0110 c\u1ee7a doanh nghi\u1ec7p, n\u1ebfu \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i cho b\u00ean cho thu\u00ea th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i theo s\u1ed1 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u00f2n ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea;<\/span><\/p>\n

    \u2666 Ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda c\u1ee7a phi\u00ean giao d\u1ecbch t\u1ea1i ng\u00e0y b\u00e1o c\u00e1o (ho\u1eb7c phi\u00ean tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u1ebfu th\u1ecb tr\u01b0\u1eddng kh\u00f4ng giao d\u1ecbch v\u00e0o ng\u00e0y b\u00e1o c\u00e1o);<\/span><\/p>\n

    \u2666 C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i (gi\u00e1 c\u00f3 th\u1ec3 b\u00e1n tr\u1eeb chi ph\u00ed b\u00e1n \u01b0\u1edbc t\u00ednh);<\/span><\/p>\n

    \u2666 C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo s\u1ed1 th\u1ef1c t\u1ebf c\u00f3 th\u1ec3\u00a0thu h\u1ed3i;<\/span><\/p>\n

    b) \u0110\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3: Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 s\u1ed1 ph\u1ea3i tr\u1ea3 th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i theo s\u1ed1 th\u1ecfa thu\u1eadn. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

    \u2666 N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ti\u1ec1n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa GTGS kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 tr\u1ea3 tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

    \u2666 N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa GTGS c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u00f3.<\/span><\/p>\n

    \u2666 N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa GTGS kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 mua (c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp) ho\u1eb7c gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t h\u00e0ng t\u1ed3n kho;<\/span><\/p>\n

    \u2666 N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa GTGS n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 mua (c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp) ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110;<\/span><\/p>\n

    5. Kh\u00f4ng ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ebfu b\u00ean th\u1ee9 ba k\u1ebf th\u1eeba quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ho\u1eb7c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    a) Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t \u0111\u01a1n v\u1ecb gi\u1ea3i th\u1ec3 \u0111\u1ec3 s\u00e1p nh\u1eadp v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, n\u1ebfu \u0111\u01a1n v\u1ecb nh\u1eadn s\u00e1p nh\u1eadp cam k\u1ebft k\u1ebf th\u1eeba m\u1ecdi quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch;<\/span><\/p>\n

    b) Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t \u0111\u01a1n v\u1ecb gi\u1ea3i th\u1ec3 \u0111\u1ec3 chia t\u00e1ch th\u00e0nh c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c, n\u1ebfu \u0111\u01a1n v\u1ecb sau khi chia t\u00e1ch cam k\u1ebft k\u1ebf th\u1eeba m\u1ecdi quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch;<\/span><\/p>\n

    c) T\u1eebng kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean kh\u00e1c cam k\u1ebft, b\u1ea3o l\u00e3nh thu h\u1ed3i cho \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 vi\u1ec7c thu h\u1ed3i di\u1ec5n ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb ch\u00ednh th\u1ee9c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

    d) T\u1eebng kho\u1ea3n m\u1ee5c n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean th\u1ee9 ba cam k\u1ebft, b\u1ea3o l\u00e3nh thanh to\u00e1n cho \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3 v\u00e0 \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3 ch\u1ec9 c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n l\u1ea1i cho b\u00ean th\u1ee9 ba \u0111\u00f3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch;<\/span><\/p>\n

    6. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/p>\n

    a) Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ho\u1eb7c \u0111\u00e1nh gi\u00e1 t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n, kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng tr\u00ean TK 229 \u2013 \u201cD\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n\u201d;<\/span><\/p>\n

    b) Vi\u1ec7c t\u00ednh kh\u1ea5u hao ho\u1eb7c ghi nh\u1eadn t\u1ed5n th\u1ea5t c\u1ee7a TSC\u0110, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n, kh\u00f4ng s\u1eed d\u1ee5ng TK 214 \u0111\u1ec3 ph\u1ea3n \u00e1nh hao m\u00f2n l\u0169y k\u1ebf.<\/span><\/p>\n

    7. Doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh sau:<\/span><\/p>\n

    \u2666 Th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n l\u1ed7 d\u1ef1 ki\u1ebfn ph\u00e1t sinh trong t\u01b0\u01a1ng lai n\u1ebfu kh\u1ea3 n\u0103ng ph\u00e1t sinh kho\u1ea3n l\u1ed7 l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady; Ghi nh\u1eadn ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u ( nh\u01b0 bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a nh\u00e0 th\u1ea7u..) nh\u01b0ng ch\u1eafc ch\u1eafn ph\u1ea3i thanh to\u00e1n;<\/span><\/p>\n

    \u2666 \u0110\u1ed1i v\u1edbi kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n lu\u1ef9 k\u1ebf thu\u1ed9c ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, sau khi x\u1eed l\u00fd TSC\u0110 h\u1eefu h\u00ecnh, v\u00f4 h\u00ecnh, B\u0110S\u0110T, ph\u1ea7n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o thu nh\u1eadp kh\u00e1c (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed kh\u00e1c (n\u1ebfu l\u1ed7)99 .<\/span><\/p>\n

    \u2666 \u0110\u1ed1i v\u1edbi kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111ang ph\u1ea3n \u00e1nh lu\u1ef9 k\u1ebf tr\u00ean BC\u0110KT (nh\u01b0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i BCTC), k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0o doanh thu t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7).<\/span><\/p>\n

    \u2666 C\u00f4ng ty m\u1eb9 d\u1eebng ghi nh\u1eadn LTTM tr\u00ean BCTCHN v\u00e0 t\u00ednh ngay v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u1ea7n ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft.<\/span><\/p>\n

    \u2666 C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch l\u00e3i, l\u1ed7 khi \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 trich l\u1eadp (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu t\u00e0i ch\u00ednh, thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

    \u2666 C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft nh\u01b0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb h\u1ee3p nh\u1ea5t kinh doanh kh\u00f4ng d\u1eabn \u0111\u1ebfn quan h\u1ec7 cong ty m\u1eb9-c\u00f4ng ty con, l\u1ee3i th\u1ebf kinh doanh khi c\u1ed5 ph\u1ea7n h\u00f3a, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 xu\u1ea5t d\u00f9ng, chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed trong giai \u0111o\u1ea1n tri\u1ec3n khai\u2026 \u0111\u01b0\u1ee3c ghi gi\u1ea3m to\u00e0n b\u1ed9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3. Ri\u00eang chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n, tr\u1ea3 tr\u01b0\u1edbc l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian tr\u1ea3 tr\u01b0\u1edbc th\u1ef1c t\u1ebf c\u00f2n l\u1ea1i cho \u0111\u1ebfn khi ch\u00ednh th\u1ee9c d\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

    8. Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh l\u00fd do kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, kh\u1ea3 n\u0103ng so s\u00e1nh v\u00e0 thuy\u1ebft minh chi ti\u1ebft v\u1ec1 kh\u1ea3 n\u0103ng t\u1ea1o ti\u1ec1n v\u00e0 thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cho c\u00e1c c\u1ed5 \u0111\u00f4ng, c\u1ee5 th\u1ec3: l S\u1ed1 ti\u1ec1n c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n, thu h\u1ed3i n\u1ee3 ph\u1ea3i thu;<\/span><\/p>\n

    \u2666 Kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean, nh\u01b0 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, tr\u1ea3 n\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1ea3 n\u1ee3 vay, n\u1ee3 nh\u00e0 cung c\u1ea5p;<\/span><\/p>\n

    \u2666 Kh\u1ea3 n\u0103ng thanh to\u00e1n cho ch\u1ee7 s\u1edf h\u1eefu, \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u1ea7n c\u00f4ng b\u1ed1 r\u00f5 kh\u1ea3 n\u0103ng m\u1ed7i c\u1ed5 phi\u1ebfu s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c bao nhi\u1ec1u ti\u1ec1n;<\/span><\/p>\n

    \u2666 Th\u1eddi gian ti\u1ebfn h\u00e0nh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    VIII. Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/span><\/h2>\n

    1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

    a) Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd: Doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp ch\u1eadm nh\u1ea5t l\u00e0 20 ng\u00e0y, T\u1ed5ng c\u00f4ng ty ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c n\u1ed9p BCTC cho TCty theo th\u1eddi h\u1ea1n do TCty quy \u0111\u1ecbnh.<\/span><\/p>\n

    b) Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m: Doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp l\u00e0 30 ng\u00e0y, TCty l\u00e0 90 ng\u00e0y; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c TCty theo th\u1eddi h\u1ea1n do T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/span><\/p>\n

    2. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i doanh nghi\u1ec7p kh\u00e1c<\/span><\/p>\n

    a) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty h\u1ee3p danh ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c, th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y;<\/span><\/p>\n

    b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo th\u1eddi h\u1ea1n do \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean quy \u0111\u1ecbnh.<\/span><\/p>\n

    IX.\u00a0N\u01a1i nh\u1eadn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/h2>\n

    1. \u0110\u1ed1i v\u1edbi DNNN \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ph\u1ea3i n\u1ed9p BCTC cho S\u1edf T\u00e0i ch\u00ednh. DNNN Trung \u01b0\u01a1ng c\u00f2n ph\u1ea3i n\u1ed9p cho C\u1ee5c T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n

    \u2666 \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i DNNN nh\u01b0: Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty kinh doanh ch\u1ee9ng kho\u00e1n ph\u1ea3i n\u1ed9p BCTC cho V\u1ee5 T\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng ho\u1eb7c C\u1ee5c Qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

    \u2666 C\u00e1c c\u00f4ng ty kinh doanh ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang ph\u1ea3i n\u1ed9p BCTC cho UBCKNN.<\/span><\/p>\n

    2. C\u00e1c doanh nghi\u1ec7p ph\u1ea3i g\u1eedi BCTC cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc c\u00f2n ph\u1ea3i n\u1ed9p T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

    3. Doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ph\u1ea3i n\u1ed9p BCTC cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo quy \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean.<\/span><\/p>\n

    4. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n BCTC th\u00ec ph\u1ea3i ki\u1ec3m to\u00e1n tr\u01b0\u1edbc khi n\u1ed9p v\u00e0 ph\u1ea3i \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n khi n\u1ed9p.<\/span><\/p>\n

    5. Doanh nghi\u1ec7p FDI ph\u1ea3i n\u1ed9p BCTC cho S\u1edf T\u00e0i ch\u00ednh n\u01a1i doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ee5 s\u1edf kinh doanh ch\u00ednh. 6. DNNN s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n ph\u1ea3i n\u1ed9p cho c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng, ph\u00e2n c\u1ea5p th\u1ef1c hi\u1ec7n quy\u1ec1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 99\/2012\/N\u0110-CP.<\/span><\/p>\n

    X. H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/h2>\n

    1. Nh\u00f3m ch\u1ec9 ti\u00eau Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/strong><\/em><\/span><\/p>\n

    \u2666 Ti\u1ec1n (M\u00e3 s\u1ed1 111): Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n hi\u1ec7n c\u00f3.<\/span><\/p>\n

    \u2666\u00a0C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (M\u00e3 s\u1ed1 112): G\u1ed3m: K\u1ef3 phi\u1ebfu ng\u00e2n h\u00e0ng, t\u00edn phi\u1ebfu kho b\u1ea1c, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c kh\u00f4ng qu\u00e1 3 th\u00e1ng\u2026C\u0103n c\u1ee9 ch\u1ee7 y\u1ebfu v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft TK 1281,1288. C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n qu\u00e1 h\u1ea1n ch\u01b0a thu h\u1ed3i \u0111\u01b0\u1ee3c ph\u1ea3i chuy\u1ec3n sang tr\u00ecnh b\u00e0y t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c, ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c.<\/span><\/p>\n

    \u2666 Ch\u00fa \u00fd: C\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i ti\u1ec1n g\u1eedi d\u00e0i h\u1ea1n th\u00e0nh ng\u1eafn h\u1ea1n nh\u01b0ng kh\u00f4ng ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n th\u00e0nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/span><\/p>\n

    2. Nh\u00f3m ch\u1ec9 ti\u00eau \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/strong><\/em><\/span><\/p>\n

    a) Ch\u1ee9ng kho\u00e1n kinh doanh (M\u00e3 s\u1ed1 121): G\u1ed3m ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh, k\u1ec3 c\u1ea3 c\u00e1c c\u00f4ng c\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ee9ng kho\u00e1n h\u00f3a, v\u00ed d\u1ee5 nh\u01b0 th\u01b0\u01a1ng phi\u1ebfu, h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n, h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i\u2026 n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 TK121.<\/span><\/p>\n

    D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh (M\u00e3 s\u1ed1 122): Ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1, kh\u00f4ng g\u1ed3m d\u1ef1 ph\u00f2ng l\u1ed7 c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 TK2291.<\/span><\/p>\n

    b) \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n: M\u00e3 s\u1ed1 123 ng\u1eafn h\u1ea1n; M\u00e3 s\u1ed1 255: D\u00e0i h\u1ea1n.<\/span><\/p>\n

    G\u1ed3m: Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n n\u1ee3 kh\u00e1c, kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 \u201cPh\u1ea3i thu v\u1ec1 cho vay ng\u1eafn h\u1ea1n\u201d. C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 1281, 1282, 1288<\/span><\/p>\n

    c) \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/p>\n

    \u2666 \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con (M\u00e3 s\u1ed1 251): C\u0103n c\u1ee9 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a TK 221. l \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (M\u00e3 s\u1ed1 252): C\u0103n c\u1ee9 s\u1ed1 d\u01b0 N\u1ee3 TK 222.<\/span><\/p>\n

    \u2666 \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 253): L\u00e0 lo\u1ea1i s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1nc\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 2281.<\/span><\/p>\n

    \u2666 D\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 254): Ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c do \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK2292.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 (s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n), d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c l\u1eadp c\u00f3 th\u1ec3 l\u00e0 gi\u1ea3m gi\u00e1 (n\u1ebfu \u0111\u00e0u t\u01b0 v\u00e0o ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft) ho\u1eb7c d\u1ef1 ph\u00f2ng l\u1ed7 c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    3. Nh\u00f3m ch\u1ec9 ti\u00eau ph\u1ea3i thu<\/strong><\/em><\/span><\/p>\n

    3.1. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p l\u1eadp:<\/em><\/span><\/p>\n

    \u2666 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng: M\u00e3 s\u1ed1 131 \u2013 Ng\u1eafn h\u1ea1n; M\u00e3 s\u1ed1 211 \u2013 D\u00e0i h\u1ea1n; Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n M\u00e3 s\u1ed1 132;<\/span><\/p>\n

    \u2666 Ph\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 133);V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (M\u00e3 s\u1ed1 213);Ph\u1ea3i thu n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 214);<\/span><\/p>\n

    \u2666 Ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng (M\u00e3 s\u1ed1 134);<\/span><\/p>\n

    \u2666 D\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i (M\u00e3 s\u1ed1 137) D\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i (M\u00e3 s\u1ed1 219);<\/span><\/p>\n

    3.2. C\u00e1c ch\u1ec9 ti\u00eau c\u00f3 thay \u0111\u1ed5i v\u00e0 b\u1ed5 sung m\u1edbi<\/em><\/span><\/p>\n

    \u2666 B\u1ed5 s\u1ee5ng ch\u1ec9 ti\u00eau \u201cTr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n M\u00e3 s\u1ed1 212; Ch\u1ec9 ti\u00eau T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd (m\u00e3 s\u1ed1 139): C\u0103n c\u1ee9 s\u1ed1 d\u01b0 N\u1ee3 TK 1381<\/span><\/p>\n

    \u2666 Ch\u1ec9 ti\u00eau m\u1edbi: Ph\u1ea3i thu v\u1ec1 cho vay: Ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 135); D\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 215): Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n cho vay b\u1eb1ng kh\u1ebf \u01b0\u1edbc, h\u1ee3p \u0111\u1ed3ng vay gi\u1eefa 2 b\u00ean. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 1283.<\/span><\/p>\n

    \u2666 B\u1ed5 sung n\u1ed9i dung ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c\u201d (M\u00e3 s\u1ed1 136); D\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 216):C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng, c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, cho m\u01b0\u1ee3n t\u1ea1m th\u1eddi b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a c\u00e1c TK 1385, 1388, 334, 338, 141, 244.<\/span><\/p>\n

    4. Nh\u00f3m ch\u1ec9 ti\u00eau H\u00e0ng t\u1ed3n kho: S\u1eeda \u0111\u1ed5i ch\u1ec9 ti\u00eau H\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 141):<\/em><\/strong><\/span><\/p>\n

    Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m:<\/em><\/span><\/p>\n

    \u2666 Chi ph\u00ed SXKD d\u1edf dang; Thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u1ef1 tr\u1eef tr\u00ean 12 th\u00e1ng ho\u1eb7c v\u01b0\u1ee3t qu\u00e1 m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng kh\u00f4ng th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u1ec1 h\u00e0ng t\u1ed3n kho tr\u00ecnh b\u00e0y theo gi\u00e1 tr\u1ecb thu\u1ea7n \u0111\u00e3 tr\u1eeb d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang d\u00e0i h\u1ea1n\u201d \u2013 M\u00e3 s\u1ed1 241 v\u00e0 ch\u1ec9 ti\u00eau \u201cThi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n\u201d \u2013 M\u00e3 s\u1ed1 263.<\/span><\/p>\n

    \u2666 Ch\u1ec9 ti\u00eau D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho kh\u00f4ng bao g\u1ed3m s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u1ee7a chi ph\u00ed SXKD d\u1edf dang d\u00e0i h\u1ea1n v\u00e0 thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n113.<\/span><\/p>\n

    5. Nh\u00f3m t\u00e0i s\u1ea3n kh\u00e1c<\/strong><\/em><\/span><\/p>\n

    5.1. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng thay \u0111\u1ed5i<\/em><\/span><\/p>\n

    \u2666 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb;<\/span><\/p>\n

    \u2666 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i thu nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

    \u2666 Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

    5.2 . C\u00e1c ch\u1ec9 ti\u00eau c\u00f3 thay \u0111\u1ed5i<\/em><\/span><\/p>\n

    \u2666 Ch\u1ec9 ti\u00eau Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc: Kh\u00f4ng bao g\u1ed3m Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng; chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

    B\u1ed5 sung ch\u1ec9 ti\u00eau Thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 263);<\/span><\/p>\n

    \u2666 T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 155); D\u00e0i h\u1ea1n ((M\u00e3 s\u1ed1 268): Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c, nh\u01b0: Kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd (kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho), c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1 \u0111\u1ec3 b\u00e1n ki\u1ebfm l\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 B\u0110S\u0110T, nh\u01b0 tranh, \u1ea3nh, v\u1eadt ph\u1ea9m c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 tr\u01b0ng b\u00e0y, b\u1ea3o t\u00e0ng, gi\u1edbi thi\u1ec7u truy\u1ec1n th\u1ed1ng, l\u1ecbch s\u1eed. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 2288.<\/span><\/p>\n

    \u2666 T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (M\u00e3 s\u1ed1 262): N\u1ebfu c\u00e1c kho\u1ea3n CLTT ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u1edbi c\u00f9ng m\u1ed9t c\u01a1 quan thu\u1ebf th\u00ec DTL \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi DTA. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ch\u1ec9 ti\u00eau \u201cT\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\u201d ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa DTA l\u1edbn h\u01a1n DTL115.<\/span><\/p>\n

    6. Nh\u00f3m TSC\u0110 v\u00e0 B\u0110S\u0110T<\/strong><\/em><\/span><\/p>\n

    a) C\u00e1c ch\u1ec9 ti\u00eau sau kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp:<\/span><\/p>\n

    \u2666 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (M\u00e3 s\u1ed1 221); Nguy\u00ean gi\u00e1 ( M\u00e3 s\u1ed1 222); Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 223);<\/span><\/p>\n

    \u2666 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 224); Nguy\u00ean gi\u00e1 (M\u00e3 s\u1ed1 225); Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 226);<\/span><\/p>\n

    \u2666 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh (M\u00e3 s\u1ed1 227);Nguy\u00ean gi\u00e1 ( M\u00e3 s\u1ed1 228); Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 229);<\/span><\/p>\n

    b) Ch\u1ec9 ti\u00eau B\u0110S\u0110T (M\u00e3 s\u1ed1 230): Ch\u1ec9 kh\u1ea5u hao \u0111\u1ed1i v\u1edbi B\u0110S\u0110T cho thu\u00ea, B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1 kh\u00f4ng kh\u1ea5u hao m\u00e0 x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ecb so v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng n\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tin c\u1eady.<\/span><\/p>\n

    7. B\u1ed5 sung nh\u00f3m Nh\u00f3m T\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 240) =\u00a0 M\u00e3 s\u1ed1 241 + M\u00e3 s\u1ed1\u00a0 242.<\/em><\/strong><\/span><\/p>\n

    \u2666 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 241);<\/span><\/p>\n

    \u2666 Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (M\u00e3 s\u1ed1 242):<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch (l\u00e0m v\u0103n ph\u00f2ng, cho thu\u00ea ho\u1eb7c \u0111\u1ec3 b\u00e1n, v\u00ed d\u1ee5 nh\u01b0 t\u00f2a nh\u00e0 chung c\u01b0 h\u1ed7n h\u1ee3p) th\u00ec v\u1eabn ph\u1ea3n \u00e1nh chi ph\u00ed x\u00e2y d\u1ef1ng \u1edf ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n

    8. Nh\u00f3m n\u1ee3 ch\u1ec9 ti\u00eau ph\u1ea3i tr\u1ea3<\/em><\/strong><\/span><\/p>\n

    8.1. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng thay \u0111\u1ed5i<\/em><\/span><\/p>\n

    \u2666 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 311); Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 331); Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 312)<\/span><\/p>\n

    \u2666 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (M\u00e3 s\u1ed1 313)<\/span><\/p>\n

    \u2666 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 314)<\/span><\/p>\n

    \u2666 Ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng (M\u00e3 s\u1ed1\u00a0317)<\/span><\/p>\n

    \u2666\u00a0Ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 319)<\/span><\/p>\n

    \u2666 Ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 337)<\/span><\/p>\n

    \u2666 Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (M\u00e3 s\u1ed1 343)<\/span><\/p>\n

    \u2666 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (M\u00e3 s\u1ed1 322)<\/span><\/p>\n

    \u2666 Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 (M\u00e3 s\u1ed1 324)<\/span><\/p>\n

    8.2. C\u00e1c ch\u1ec9 ti\u00eau c\u00f3 thay \u0111\u1ed5i<\/em><\/span><\/p>\n

    \u2666 B\u1ed5 sung ch\u1ec9 ti\u00eau \u201cNg\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc d\u00e0i h\u1ea1n\u201d (M\u00e3 s\u1ed1 332)<\/span><\/p>\n

    \u2666 S\u1eeda \u0111\u1ed5i: Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed ph\u1ea3i tr\u1ea3\u201d: Kh\u00f4ng bao g\u1ed3m kho\u1ea3n tr\u00edch tr\u01b0\u1edbc s\u1eeda ch\u1eefa TSC\u0110 \u0111\u1ecbnh k\u1ef3;<\/span><\/p>\n

    \u2666 B\u1ed5 sung ch\u1ec9 ti\u00eau \u201cDoanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ng\u1eafn h\u1ea1n\u201d (M\u00e3 s\u1ed1 318)<\/span><\/p>\n

    \u2666 Ch\u1ec9 ti\u00eau Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 320); Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 338): Q\u0110 15 kh\u00f4ng t\u00e1i ph\u00e2n lo\u1ea1i \u2013 vay d\u00e0i h\u1ea1n th\u00e0nh ng\u1eafn h\u1ea1n (vay d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3 tr\u00ean TK 341 kh\u00f4ng chuy\u1ec3n sang 311) nh\u01b0ng nay s\u1eed d\u1ee5ng duy nh\u1ea5t TK 344 v\u00e0\u00a0ph\u1ea3i t\u00e1i ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i<\/span><\/p>\n

    \u2666 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 316); Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 335): B\u1ed5 sung n\u1ed9i dung G\u1ed3m c\u1ea3 ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a v\u00e0 ph\u1ea3i tr\u1ea3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1;<\/span><\/p>\n

    \u2666 B\u1ed5 sung ch\u1ec9 ti\u00eau \u201cPh\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh (M\u00e3 s\u1ed1 334): Doanh nghi\u1ec7p ph\u00e2n c\u1ea5p v\u00e0 quy \u0111\u1ecbnh cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn kho\u1ea3n v\u1ed1n do doanh nghi\u1ec7p c\u1ea5p v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y ho\u1eb7c ch\u1ec9 ti\u00eau \u201cV\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d.<\/span><\/p>\n

    \u2666 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 321), D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 342): C\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ec3 s\u1eeda ch\u1eefa TSC\u0110 \u0111\u1ecbnh k\u1ef3, chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng tr\u00edch tr\u01b0\u1edbc \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3\u201d120.<\/span><\/p>\n

    B\u1ed5 sung ch\u1ec9 ti\u00eau Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 (M\u00e3 s\u1ed1 323): Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 hi\u1ec7n c\u00f3. S\u1ed1 li\u1ec7u l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 357 \u2013 Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1.<\/span><\/p>\n

    B\u1ed5 sung ch\u1ec9 ti\u00eau Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (M\u00e3 s\u1ed1 339): Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i do doanh nghi\u1ec7p ph\u00e1t h\u00e0nh. S\u1ed1 li\u1ec7u l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 3432 \u2013 \u201cTr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i\u201d.<\/span><\/p>\n

    \u2666 B\u1ed5 sung ch\u1ec9 ti\u00eau C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (M\u00e3 s\u1ed1 340): Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i theo m\u1ec7nh gi\u00e1 m\u00e0 b\u1eaft bu\u1ed9c ng\u01b0\u1eddi ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong t\u01b0\u01a1ng lai. S\u1ed1 li\u1ec7u l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 41112 \u2013 C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (chi ti\u1ebft lo\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3).<\/span><\/p>\n

    \u2666 S\u1eeda \u0111\u1ed5i ch\u1ec9 ti\u00eau Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ( M\u00e3 s\u1ed1 341): N\u1ebfu c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf v\u00e0 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u1edbi c\u00f9ng m\u1ed9t c\u01a1 quan thu\u1ebf th\u00ec DTA \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi DTL. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ec9 ti\u00eau \u201cThu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3\u201d ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa DTL l\u1edbn h\u01a1n DTA122.<\/span><\/p>\n

    9. C\u00e1c ch\u1ec9 ti\u00eau v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ngu\u1ed3n kinh ph\u00ed<\/em><\/strong><\/span><\/p>\n

    9.1. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed1i<\/em><\/span><\/p>\n

    \u2666 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (M\u00e3 s\u1ed1 412)<\/span><\/p>\n

    \u2666 V\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 414)<\/span><\/p>\n

    \u2666 C\u1ed5 phi\u1ebfu qu\u1ef9 (M\u00e3 s\u1ed1 415)<\/span><\/p>\n

    \u2666 Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (M\u00e3 s\u1ed1 416)<\/span><\/p>\n

    \u2666 Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n (M\u00e3 s\u1ed1 418)<\/span><\/p>\n

    \u2666 Qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 419)<\/span><\/p>\n

    \u2666 Qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 420)<\/span><\/p>\n

    \u2666 Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (M\u00e3 s\u1ed1 422)<\/span><\/p>\n

    \u2666 Ngu\u1ed3n kinh ph\u00ed (M\u00e3 s\u1ed1 431)<\/span><\/p>\n

    \u2666 Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (M\u00e3 s\u1ed1 432)<\/span><\/p>\n

    9.2. C\u00e1c ch\u1ec9 ti\u00eau c\u00f3 s\u1ef1 thay \u0111\u1ed1i<\/em><\/span><\/p>\n

    \u2666 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 411) \u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, M\u00e3 s\u1ed1 411 = M\u00e3 s\u1ed1 411a + M\u00e3 s\u1ed1 411b.<\/span><\/p>\n

    \u2666 C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft (M\u00e3 s\u1ed1 411a): Ph\u1ea3n \u00e1nh m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 TK 41111 \u2013 C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/p>\n

    \u2666 C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (M\u00e3 s\u1ed1 411b): Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i theo m\u1ec7nh gi\u00e1 nh\u01b0ng ng\u01b0\u1eddi ph\u00e1t h\u00e0nh kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i mua l\u1ea1i. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 41112 \u2013 C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (chi ti\u1ebft lo\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

    \u2666 Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu (M\u00e3 s\u1ed1 413): Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ea5u ph\u1ea7n v\u1ed1n c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i do doanh nghi\u1ec7p ph\u00e1t h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 4113 \u2013 \u201cQuy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu \u201d.<\/span><\/p>\n

    \u2666 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (M\u00e3 s\u1ed1 417): Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 an ninh, qu\u1ed1c ph\u00f2ng, \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4 v\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

    \u2666 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (M\u00e3 s\u1ed1 421): M\u00e3 s\u1ed1 421 = M\u00e3 s\u1ed1 421a + M\u00e3 s\u1ed1 421b<\/span><\/p>\n

    \u2666 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc (M\u00e3 s\u1ed1 421a): Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i (ho\u1eb7c l\u1ed7) ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc (\u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o). + S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean BC\u0110KT qu\u00fd l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 4211 \u201cLNST ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d c\u1ed9ng v\u1edbi s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 4212 \u201cLNST ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d, chi ti\u1ebft s\u1ed1 l\u1ee3i nhu\u1eadn l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

    + S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean BC\u0110KT n\u0103m l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 4211 \u201cLNST ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d.<\/span><\/p>\n

    \u2666 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y (M\u00e3 s\u1ed1 421b): Ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i (ho\u1eb7c l\u1ed7) ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c ch\u01b0a ph\u00e2n ph\u1ed1i ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

    + \u00a0S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean BC\u0110KT qu\u00fd l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 4212 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d, chi ti\u1ebft s\u1ed1 l\u1ee3i nhu\u1eadn ph\u00e1t sinh trong qu\u00fd b\u00e1o c\u00e1o.<\/span><\/p>\n

    + \u00a0S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean BC\u0110KT n\u0103m l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 4212 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d.<\/span><\/p>\n

    XI. L\u1eadp v\u00e0 tr\u00ecnh BC\u0110KT c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (M\u1eabu B 01\/CDH\u0110 \u2013 DNKLT)<\/strong><\/span><\/p>\n

    1. Vi\u1ec7c tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a BC\u0110KT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 BC\u0110KT c\u1ee7a doanh nghi\u1ec7p khi \u0111ang ho\u1ea1t \u0111\u1ed9ng ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh sau:<\/span><\/p>\n

    (a) Kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n: C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp b\u00e1o c\u00e1o l\u00e0 tr\u00ean 12 th\u00e1ng hay kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng hay trong m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng;<\/span><\/p>\n

    (b) Kh\u00f4ng tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau d\u1ef1 ph\u00f2ng do to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd;<\/span><\/p>\n

    2. M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau c\u00f3 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp kh\u00e1c v\u1edbi BC\u0110KT c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/p>\n

    a) \u00a0Ch\u1ec9 ti\u00eau \u201cCh\u1ee9ng kho\u00e1n kinh doanh\u201d (M\u00e3 s\u1ed1 121): Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh sau khi \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i. Kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh\u201d.<\/span><\/p>\n

    b) \u00a0C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb ghi s\u1ed5 sau khi \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00ean. Kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n\u201d do s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    c) \u00a0C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb ghi s\u1ed5 sau khi \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i\u201d do s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/span><\/p>\n

    d) \u00a0Ch\u1ec9 ti\u00eau \u201cH\u00e0ng t\u1ed3n kho\u201d M\u00e3 s\u1ed1 140: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a h\u00e0ng t\u1ed3n kho sau khi \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang v\u00e0 thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n tr\u00ean BC\u0110KT khi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. Kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho\u201d do s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

    e) \u00a0C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb ghi s\u1ed5 sau khi \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (gi\u00e1 thanh l\u00fd tr\u1eeb c\u00e1c chi ph\u00ed thanh l\u00fd \u01b0\u1edbc t\u00ednh). Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cNguy\u00ean gi\u00e1\u201d do gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cHao m\u00f2n l\u0169y k\u1ebf\u201d do s\u1ed1 kh\u1ea5u hao \u0111\u00e3 \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n

    XII. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/span><\/p>\n

    1. C\u00e1c ch\u1ec9 ti\u00eau c\u00f3 s\u1ef1 thay \u0111\u1ed5i<\/em><\/strong><\/span><\/p>\n

    a) Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 01): Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu, nh\u01b0 thu\u1ebf GTGT (k\u1ec3 c\u1ea3 thu\u1ebf GTGT n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), thu\u1ebf TT\u0110B, thu\u1ebf XK, thu\u1ebf BVMT v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed gi\u00e1n thu kh\u00e1c.<\/span><\/p>\n

    b) C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (M\u00e3 s\u1ed1 02): Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu, ph\u00ed m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea3i n\u1ed9p NSNN<\/span><\/p>\n

    c) Thu nh\u1eadp kh\u00e1c (M\u00e3 s\u1ed1 31) v\u00e0 Chi ph\u00ed kh\u00e1c (M\u00e3 s\u1ed1 32):<\/span><\/p>\n

    Ri\u00eang thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T th\u00ec tr\u00ecnh b\u00e0y theo s\u1ed1 thu\u1ea7n.<\/span><\/p>\n

    \u2666 L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu (M\u00e3 s\u1ed1 70): Tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf, l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi tr\u1eeb s\u1ed1 tr\u00edch Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/span><\/p>\n

    \u2666 L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu (M\u00e3 s\u1ed1 71): Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, c\u00f3 t\u00ednh \u0111\u1ebfn s\u1ef1 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 pha lo\u00e3ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu.<\/span><\/p>\n

    C\u1ea3 2 ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean BCTC h\u1ee3p nh\u1ea5t kh\u00f4ng tr\u00ecnh b\u00e0y tr\u00ean BCTC ri\u00eang c\u1ee7a v\u1edbi c\u00f4ng ty m\u1eb9.<\/span><\/p>\n

    2. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i<\/em><\/strong><\/span><\/p>\n

    \u2666 Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 10)<\/span><\/p>\n

    \u2666 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (M\u00e3 s\u1ed1 11)<\/span><\/p>\n

    \u2666 L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 20)<\/span><\/p>\n

    \u2666 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 21)<\/span><\/p>\n

    \u2666 Chi ph\u00ed t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 22)<\/span><\/p>\n

    \u2666 Chi ph\u00ed l\u00e3i vay (M\u00e3 s\u1ed1 23)<\/span><\/p>\n

    \u2666 Chi ph\u00ed b\u00e1n h\u00e0ng (M\u00e3 s\u1ed1 25)<\/span><\/p>\n

    \u2666 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (M\u00e3 s\u1ed1 26)<\/span><\/p>\n

    \u2666 L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 30)<\/span><\/p>\n

    \u2666 L\u1ee3i nhu\u1eadn kh\u00e1c (M\u00e3 s\u1ed1 40)<\/span><\/p>\n

    \u2666 T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (M\u00e3 s\u1ed1 50)<\/span><\/p>\n

    \u2666 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh (M\u00e3 s\u1ed1 51)<\/span><\/p>\n

    \u2666 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i (M\u00e3 s\u1ed1 52)<\/span><\/p>\n

    \u2666 L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 60)<\/span><\/p>\n

    XIII. C\u00e1c ch\u1ec9 ti\u00eau c\u00f3 thay \u0111\u1ed5i trong BCLCTT<\/strong><\/span><\/p>\n

    1. L\u00e0m r\u00f5 th\u00eam m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc sau<\/strong><\/em><\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111i vay \u0111\u1ec3 thanh to\u00e1n th\u1eb3ng cho nh\u00e0 th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u00ec v\u1eabn ph\u1ea3i tr\u00ecnh b\u00e0y:<\/span><\/p>\n

    \u2013 S\u1ed1 ti\u1ec1n \u0111i vay \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 lu\u1ed3ng ti\u1ec1n v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

    \u2013 S\u1ed1 ti\u1ec1n tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c tr\u1ea3 cho nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 lu\u1ed3ng ti\u1ec1n ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng giao d\u1ecbch.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng:<\/span><\/p>\n

    \u2013 N\u1ebfu vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00f9ng m\u1ed9t lu\u1ed3ng ti\u1ec1n th\u00ec \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n (v\u00ed d\u1ee5 trong giao d\u1ecbch h\u00e0ng \u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1\u2026);<\/span><\/p>\n

    \u2013 N\u1ebfu vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00e1c lu\u1ed3ng ti\u1ec1n kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n m\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng giao d\u1ecbch ( V\u00ed d\u1ee5 b\u00f9 tr\u1eeb ti\u1ec1n b\u00e1n h\u00e0ng ph\u1ea3i thu v\u1edbi kho\u1ea3n \u0111i vay\u2026).<\/span><\/p>\n

    2. Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:<\/strong><\/span><\/p>\n

    Ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 (M\u00e3 s\u1ed1 04):<\/span><\/p>\n

    Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 v\u1eeba \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a, v\u1eeba \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh th\u00ec k\u1ebf to\u00e1n c\u0103n c\u1ee9 t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a l\u00e3i vay \u00e1p d\u1ee5ng cho k\u1ef3 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cChi ph\u00ed \u0111i vay\u201d \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u00e3i vay \u0111\u00e3 tr\u1ea3 c\u1ee7a lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 lu\u1ed3ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    3. L\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp<\/strong><\/span><\/p>\n

    3.1 Kh\u1ea5u hao TSC\u0110 (M\u00e3 s\u1ed1 02)<\/span><\/p>\n

    \u2013 N\u1ebfu kh\u00f4ng b\u00f3c t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c th\u00ec Ch\u1ec9 ti\u00eau n\u00e0y bao g\u1ed3m c\u1ea3 s\u1ed1 kh\u1ea5u hao TSC\u0110 li\u00ean quan \u0111\u1ebfn h\u00e0ng t\u1ed3n kho ch\u01b0a ti\u00eau th\u1ee5;N\u1ebfu t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c s\u1ed1 kh\u1ea5u hao c\u00f2n n\u1eb1m trong h\u00e0ng t\u1ed3n kho v\u00e0 s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o BCKQKD Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 bao g\u1ed3m s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o BCKQKD;<\/span><\/p>\n

    \u2013 Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb s\u1ed1 kh\u1ea5u hao n\u1eb1m trong gi\u00e1 tr\u1ecb XDCB d\u1edf dang, s\u1ed1 hao m\u00f2n \u0111\u00e3 ghi gi\u1ea3m ngu\u1ed3n kinh ph\u00ed, qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110, Qu\u1ef9 ph\u00e1t tri\u1ec3n KH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

    \u2666 C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng (M\u00e3 s\u1ed1 03): \u0110\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i) v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u2666 Chi ph\u00ed l\u00e3i vay (M\u00e3 s\u1ed1 06): Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay \u0111\u00e3 ghi nh\u1eadn v\u00e0o BCKQKD, k\u1ec3 c\u1ea3 chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu th\u01b0\u1eddng v\u00e0 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i; S\u1ed1 chi ph\u00ed l\u00e3i vay h\u00e0ng k\u1ef3 t\u00ednh theo l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi t\u0103ng c\u1ea5u ph\u1ea7n n\u1ee3 c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n

    \u2666 C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c (M\u00e3 s\u1ed1 07): Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp Qu\u1ef9 B\u00ecnh \u1ed5n gi\u00e1 ho\u1eb7c Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 trong k\u1ef3.<\/span><\/p>\n

    \u2666 T\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i thu (M\u00e3 s\u1ed1 09): Bao g\u1ed3m c\u1ea3 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a TK 244;<\/span><\/p>\n

    \u2666 T\u0103ng, gi\u1ea3m h\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 10): Kh\u00f4ng bao g\u1ed3m Chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed d\u1edf dang (do s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb XDCB). Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 mua h\u00e0ng t\u1ed3n kho nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng (cho ho\u1ea1t \u0111\u1ed9ng kinh doanh hay \u0111\u1ea7u t\u01b0 XDCB) th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh trong ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n

    \u2666 T\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 11): G\u1ed3m c\u1ea3 bi\u1ebfn \u0111\u1ed9ng TK 344<\/span><\/p>\n

    \u2666 T\u0103ng, gi\u1ea3m chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (M\u00e3 s\u1ed1 12): Ngo\u1ea1i tr\u1eeb kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, nh\u01b0: Ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a.<\/span><\/p>\n

    \u2666 T\u0103ng, gi\u1ea3m ch\u1ee9ng kho\u00e1n kinh doanh (M\u00e3 s\u1ed1 13): Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 121.<\/span><\/p>\n

    \u2666 Ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 (M\u00e3 s\u1ed1 14): Kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a. Tr\u01b0\u1eddng h\u1ee3p l\u00e3i vay v\u1eeba \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a, v\u1eeba \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh th\u00ec c\u0103n c\u1ee9 t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a l\u00e3i vay \u00e1p d\u1ee5ng cho k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u00e3i vay \u0111\u00e3 tr\u1ea3 c\u1ee7a lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 lu\u1ed3ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    \u2666 Ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 16): G\u1ed3m L\u00e3i ti\u1ec1n g\u1eedi c\u1ee7a Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e0 ghi t\u0103ng Qu\u1ef9 tr\u1ef1c ti\u1ebfp); Ti\u1ec1n thu t\u1eeb c\u1ed5 ph\u1ea7n h\u00f3a t\u1ea1i c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n h\u00f3a\u2026 Kh\u00f4ng g\u1ed3m ti\u1ec1n thu h\u1ed3i k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span><\/p>\n

    Ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 17):\u00a0G\u1ed3m Ti\u1ec1n chi tr\u1ef1c ti\u1ebfp t\u1eeb ti\u1ec1n thu c\u1ed5 ph\u1ea7n h\u00f3a n\u1ed9p l\u00ean c\u1ea5p tr\u00ean, n\u1ed9p cho ch\u1ee7 s\u1edf h\u1eefu; Ti\u1ec1n chi ph\u00ed c\u1ed5 ph\u1ea7n h\u00f3a, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng theo ch\u00ednh s\u00e1ch\u2026 Kh\u00f4ng g\u1ed3m ti\u1ec1n \u0111\u01b0a \u0111i k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span><\/p>\n

    4. Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c ti\u1ebfp c\u00f3 \u0111i\u1ec1u ch\u1ec9nh.<\/strong><\/span><\/p>\n

    \u2666 Ti\u1ec1n chi mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 21): Chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed c\u1ee7a TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ho\u1ea1t \u0111\u1ed9ng XDCB \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y (n\u1ebfu chi l\u1edbn h\u01a1n thu) ho\u1eb7c tr\u1eeb v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y (n\u1ebfu thu l\u1edbn h\u01a1n chi).<\/span><\/p>\n

    Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 th\u1ef1c tr\u1ea3 \u0111\u1ec3 mua nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n, s\u1eed d\u1ee5ng cho XDCB nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 ch\u01b0a xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB; S\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u XDCB nh\u01b0ng ch\u01b0a nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng; S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 tr\u1ea3 n\u1ee3 ng\u01b0\u1eddi b\u00e1n trong k\u1ef3 li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c mua s\u1eafm, \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng chung cho c\u1ea3 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 XDCB nh\u01b0ng cu\u1ed1i k\u1ef3 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n s\u1ebd s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB hay ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 ph\u1ea3n \u00e1nh \u1edf lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

    Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 nh\u1eadn n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 kh\u00e1c d\u00f9ng \u0111\u1ec3 thanh to\u00e1n khi mua s\u1eafm TSC\u0110, B\u0110SDT, XDCB ho\u1eb7c gi\u00e1 tr\u1ecb TSC\u0110, B\u0110S\u0110T, XDCB t\u0103ng trong k\u1ef3 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

    \u2666 Ti\u1ec1n chi cho vay v\u00e0 mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 23): G\u1ed3m ti\u1ec1n chi c\u1ee7a b\u00ean mua trong giao d\u1ecbch mua b\u00e1n l\u1ea1i TPCP, chi mua c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3; Kh\u00f4ng g\u1ed3m mua c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u00e3 tr\u1ea3 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c \u0111\u1ea3o n\u1ee3.<\/span><\/p>\n

    \u2666\u00a0Ti\u1ec1n thu h\u1ed3i cho vay, b\u00e1n l\u1ea1i c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 24): G\u1ed3m Ti\u1ec1n thu c\u1ee7a b\u00ean mua trong giao d\u1ecbch mua b\u00e1n l\u1ea1i TPCP; Ti\u1ec1n nh\u00e0 \u0111\u1ea7u t\u01b0 thu h\u1ed3i l\u1ea1i g\u1ed1c c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3; Kh\u00f4ng g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed3i b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c chuy\u1ec3n c\u00f4ng c\u1ee5 n\u1ee3 th\u00e0nh c\u00f4ng c\u1ee5 v\u1ed1n. l Thu l\u00e3i ti\u1ec1n cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia (M\u00e3 s\u1ed1 27): Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n l\u00e3i, c\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng c\u1ed5 phi\u1ebfu ho\u1eb7c b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7.<\/span><\/p>\n

    5. Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c ti\u1ebfp c\u00f3 \u0111i\u1ec1u ch\u1ec9nh.<\/strong><\/span><\/p>\n

    \u2666Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 31):<\/span><\/p>\n

    Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n vay v\u00e0 n\u1ee3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n, kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i chuy\u1ec3n th\u00e0nh v\u1ed1n g\u00f3p (k\u1ec3 c\u1ea3 tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu) ho\u1eb7c nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ph\u1ea7n quy\u1ec1n ch\u1ecdn c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i nh\u01b0ng kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n \u0111\u00e3 thu do ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

    \u2666Ti\u1ec1n tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, mua l\u1ea1i c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh (M\u00e3 s\u1ed1 32): Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ea3 l\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c s\u1eed d\u1ee5ng v\u1ed1n g\u00f3p \u0111\u1ec3 b\u00f9 l\u1ed7 kinh doanh.<\/span><\/p>\n

    \u2666Ti\u1ec1n thu t\u1eeb \u0111i vay (M\u00e3 s\u1ed1 33): G\u1ed3m ti\u1ec1n thu d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu theo tr\u1eeb chi ph\u00ed ph\u00e1t h\u00e0nh;<\/span><\/p>\n

    Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1eaft bu\u1ed9c ng\u01b0\u1eddi ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai, s\u1ed1 ti\u1ec1n b\u00ean b\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c trong giao d\u1ecbch mua b\u00e1n l\u1ea1i TPCP. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111i vay b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

    \u2013 \u00a0Tr\u01b0\u1eddng h\u1ee3p vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i;<\/span><\/p>\n

    \u2013 \u00a0Tr\u01b0\u1eddng h\u1ee3p vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i, ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 do doanh nghi\u1ec7p ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u kho\u1ea3n quy \u0111\u1ecbnh ng\u01b0\u1eddi ph\u00e1t h\u00e0nh ch\u1ec9 c\u00f3 ngh\u0129a v\u1ee5 mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb ng\u01b0\u1eddi n\u1eafm gi\u1eef theo m\u1ec7nh gi\u00e1, ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c theo m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c cao h\u01a1n m\u1ec7nh gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n l\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ch\u1ec9 ti\u00eau \u201cTi\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d (M\u00e3 s\u1ed1 31));<\/span><\/p>\n

    \u2666Ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c vay (M\u00e3 s\u1ed1 34): G\u1ed3m ti\u1ec1n \u0111\u00e3 tr\u1ea3 v\u1ec1 n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1eaft bu\u1ed9c ng\u01b0\u1eddi ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai, s\u1ed1 ti\u1ec1n b\u00ean b\u00e1n \u0111\u00e3 tr\u1ea3 l\u1ea1i cho b\u00ean mua trong giao d\u1ecbch mua b\u00e1n l\u1ea1i TPCP; Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ea3 g\u1ed1c vay b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c chuy\u1ec3n n\u1ee3 vay th\u00e0nh v\u1ed1n g\u00f3p.<\/span><\/p>\n

    \u2666C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 36): G\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p thay cho c\u1ed5 \u0111\u00f4ng khi nh\u1eadn c\u1ed5 t\u1ee9c; Kh\u00f4ng g\u1ed3m kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n g\u00f3p, tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu ho\u1eb7c tr\u1ea3 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u00e3 d\u00f9ng \u0111\u1ec3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9.<\/span><\/p>\n

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

    K\u1ebf to\u00e1n Centax xin chia s\u1ebb Nh\u1eefng thay \u0111\u1ed5i v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC do B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014<\/p>\n","protected":false},"author":7,"featured_media":8359,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1002],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8094"}],"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=8094"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8094\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8359"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8094"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}