{"id":1207,"date":"2015-04-06T15:40:44","date_gmt":"2015-04-06T08:40:44","guid":{"rendered":"https:\/\/luatsubaoho.com\/?p=1207"},"modified":"2015-04-06T15:40:44","modified_gmt":"2015-04-06T08:40:44","slug":"viec-ghi-so-ke-toan-lap-va-trinh-bay-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/viec-ghi-so-ke-toan-lap-va-trinh-bay-bao-cao-tai-chinh\/","title":{"rendered":"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"},"content":{"rendered":"\n<p style=\"text-align: justify;\">B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 nh\u1eb1m h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p 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 trong 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 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111ang th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \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.<\/p>\n<p style=\"text-align: justify;\"><strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, xu\u1ea5t, nh\u1eadp ti\u1ec1n, ngo\u1ea1i t\u1ec7 v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n t\u1ea1i qu\u1ef9 v\u00e0 t\u1eebng t\u00e0i kho\u1ea3n \u1edf Ng\u00e2n h\u00e0ng t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/li>\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n do doanh nghi\u1ec7p kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>Khi thu, chi ph\u1ea3i c\u00f3 phi\u1ebfu thu, phi\u1ebfu chi v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n<li>K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft ti\u1ec1n theo nguy\u00ean t\u1ec7. Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam theo nguy\u00ean t\u1eafc: B\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf; B\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/li>\n<li>T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 v\u00e0 v\u00e0ng ti\u1ec1n t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00f9ng \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p, c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc v\u00e0 nhu c\u1ea7u h\u1eefu \u00edch c\u1ee7a nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i cung c\u1ea5p nh\u1eefng th\u00f4ng tin c\u1ee7a m\u1ed9t doanh nghi\u1ec7p v\u1ec1: T\u00e0i s\u1ea3n; N\u1ee3 ph\u1ea3i tr\u1ea3; V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu; Doanh thu, thu nh\u1eadp kh\u00e1c, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 chi ph\u00ed kh\u00e1c; L\u00e3i, l\u1ed7 v\u00e0 ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh; C\u00e1c lu\u1ed3ng ti\u1ec1n. Ngo\u00e0i ra doanh nghi\u1ec7p c\u00f2n ph\u1ea3i cung c\u1ea5p m\u1ed9t s\u1ed1 th\u00f4ng tin trong \u201cB\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d nh\u1eb1m gi\u1ea3i tr\u00ecnh v\u1ec1 c\u00e1c chi ti\u00eau \u0111\u00e3 n\u00eau trong c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n ho\u1eb7c c\u0169ng c\u00f3 th\u1ec3 l\u1eadp theo t\u1eebng qu\u00fd, b\u00e1n ni\u00ean hay theo c\u00e1c k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c<\/p>\n<p style=\"text-align: justify;\">M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ec9 l\u1eadp 1 l\u1ea7n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh. N\u1ed9i dung ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau, ph\u1ea3i r\u00f5 r\u00e0ng, \u0111\u00fang v\u1edbi n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ee7 s\u1ed1 li\u00ean theo quy \u0111\u1ecbnh cho m\u1ed7i ch\u1ee9ng t\u1eeb. \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb l\u1eadp nhi\u1ec1u li\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n cho t\u1ea5t c\u1ea3 c\u00e1c li\u00ean theo c\u00f9ng m\u1ed9t n\u1ed9i dung. M\u1ecdi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh quy \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb m\u1edbi c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c hi\u1ec7n. Ri\u00eang ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"text-align: justify;\">M\u1ecdi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh quy \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb m\u1edbi c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c hi\u1ec7n. Ri\u00eang ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n cho ri\u00eang m\u00ecnh nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p th\u00f4ng tin v\u1ec1 giao d\u1ecbch kinh t\u1ebf m\u1ed9t c\u00e1ch 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. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u1ef1 x\u00e2y d\u1ef1ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ee5 l\u1ee5c s\u1ed1 4 Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m qu\u1ea3n l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, ph\u00e2n c\u00f4ng r\u00f5 r\u00e0ng tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n gi\u1eef v\u00e0 ghi s\u1ed5. S\u1ed5 k\u1ebf to\u00e1n giao cho nh\u00e2n vi\u00ean n\u00e0o th\u00ec nh\u00e2n vi\u00ean \u0111\u00f3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 nh\u1eefng \u0111i\u1ec1u ghi trong s\u1ed5 v\u00e0 vi\u1ec7c gi\u1eef s\u1ed5 trong su\u1ed1t th\u1eddi gian d\u00f9ng s\u1ed5. Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i nh\u00e2n vi\u00ean gi\u1eef v\u00e0 ghi s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i t\u1ed5 ch\u1ee9c vi\u1ec7c b\u00e0n giao tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n gi\u1eefa nh\u00e2n vi\u00ean c\u0169 v\u00e0 nh\u00e2n vi\u00ean m\u1edbi. Bi\u00ean b\u1ea3n b\u00e0n giao ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng k\u00fd x\u00e1c nh\u1eadn.<\/p>\n<p style=\"text-align: justify;\">&gt;&gt; <a title=\"T\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng \u0111o\u00e0n trong doanh nghi\u1ec7p\" href=\"https:\/\/luatsubaoho.com\/phapluat\/tai-chinh-cua-cong-doan-trong-doanh-nghiep\/\" rel=\"bookmark\">T\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng \u0111o\u00e0n trong doanh nghi\u1ec7p<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 nh\u1eb1m h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p 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 trong 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 li\u00ean quan \u0111\u1ebfn vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/1207"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=1207"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/1207\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=1207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=1207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=1207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}