{"id":525,"date":"2026-08-26T04:21:56","date_gmt":"2026-08-26T04:21:56","guid":{"rendered":"https:\/\/aacfplus.com\/?page_id=525"},"modified":"2026-08-26T04:50:48","modified_gmt":"2026-08-26T04:50:48","slug":"noi-dung-chuan-muc","status":"publish","type":"page","link":"https:\/\/aacfplus.com\/?page_id=525","title":{"rendered":"N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C"},"content":{"rendered":"\t\t
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S\u1ed1 VB lu\u1eadt: 165\/2002\/Q\u0110-BTC<\/h2>\n\t\t\n<\/div>\n
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CM s\u1ed1: 01<\/h2>\n\t\t\n<\/div>\n
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\u0110\u00e2y l\u00e0 m\u1ed9t ti\u00eau \u0111\u1ec1<\/h2>\n\t\t\n<\/div>\n
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T\u00ean chu\u1ea9n m\u1ef1c: CHU\u1ea8N M\u1ef0C CHUNG<\/h2>\n\t\t\n<\/div>\n
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M\u1ee5c \u0111\u00edch <\/strong><\/h2>\n\t\t\t\t\t

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01. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u01a1 b\u1ea3n, c\u00e1c y\u1ebfu t\u1ed1 v\u00e0 ghi nh\u1eadn c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, nh\u1eb1m:
a\/ L\u00e0m c\u01a1 s\u1edf x\u00e2y d\u1ef1ng v\u00e0 ho\u00e0n thi\u1ec7n c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 theo khu\u00f4n m\u1eabu th\u1ed1ng nh\u1ea5t;
b\/ Gi\u00fap cho doanh nghi\u1ec7p ghi ch\u00e9p k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u00e3 ban h\u00e0nh m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t v\u00e0 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u1eb1m \u0111\u1ea3m b\u1ea3o cho c\u00e1c th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd;
c\/ Gi\u00fap cho ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 ng\u01b0\u1eddi ki\u1ec3m tra k\u1ebf to\u00e1n \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n;
d\/ Gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u v\u00e0 \u0111\u00e1nh gi\u00e1 th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n\t\t\n<\/div>\n

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C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n:<\/strong><\/h2>\n\t\t\t\t\t

02. C\u00e1c nguy\u00ean t\u1eafc, y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u01a1 b\u1ea3n v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong t\u1eebng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf trong ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc.
Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng thay th\u1ebf c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3. Khi th\u1ef1c hi\u1ec7n th\u00ec c\u0103n c\u1ee9 v\u00e0o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3. Tr\u01b0\u1eddng h\u1ee3p chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 ch\u01b0a quy \u0111\u1ecbnh th\u00ec th\u1ef1c hi\u1ec7n theo Chu\u1ea9n m\u1ef1c chung.<\/p>\n\t\t\n<\/div>\n

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C\u01a1 s\u1edf d\u1ed3n t\u00edch<\/h2>\n\t\t\t\t\t

03. M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf thu ho\u1eb7c th\u1ef1c t\u1ebf chi ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp tr\u00ean c\u01a1 s\u1edf d\u1ed3n t\u00edch ph\u1ea3n \u1ea3nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong qu\u00e1 kh\u1ee9, hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai.<\/p>\n\t\t\n<\/div>\n

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Ho\u1ea1t \u0111\u1ed9ng Li\u00ean t\u1ee5c<\/h2>\n\t\t\t\t\t

04. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf gi\u1ea3 \u0111\u1ecbnh l\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng trong t\u01b0\u01a1ng lai g\u1ea7n, ngh\u0129a l\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh c\u0169ng nh\u01b0 kh\u00f4ng bu\u1ed9c ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ph\u1ea3i thu h\u1eb9p \u0111\u00e1ng k\u1ec3 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf kh\u00e1c v\u1edbi gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i l\u1eadp tr\u00ean m\u1ed9t c\u01a1 s\u1edf kh\u00e1c v\u00e0 ph\u1ea3i gi\u1ea3i th\u00edch c\u01a1 s\u1edf \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\t\t\n<\/div>\n

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Gi\u00e1 g\u1ed1c <\/h2>\n\t\t\t\t\t

05. T\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c. Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 ti\u1ec1n ho\u1eb7c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u00e3 tr\u1ea3, ph\u1ea3i tr\u1ea3 ho\u1eb7c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn. Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh kh\u00e1c trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.<\/p>\n\t\t\n<\/div>\n

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Ph\u00f9 h\u1ee3p <\/h2>\n\t\t\t\t\t

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06. Vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi nhau. Khi ghi nh\u1eadn m\u1ed9t kho\u1ea3n doanh thu th\u00ec ph\u1ea3i ghi nh\u1eadn m\u1ed9t kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu \u0111\u00f3. Chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu g\u1ed3m chi ph\u00ed c\u1ee7a k\u1ef3 t\u1ea1o ra doanh thu v\u00e0 chi ph\u00ed c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed ph\u1ea3i tr\u1ea3 nh\u01b0ng li\u00ean quan \u0111\u1ebfn doanh thu c\u1ee7a k\u1ef3 \u0111\u00f3.<\/p>\n\t\t\n<\/div>\n

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Nh\u1ea5t qu\u00e1n <\/h2>\n\t\t\t\t\t

07. C\u00e1c ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t \u00edt nh\u1ea5t trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn th\u00ec ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\t\t\n<\/div>\n

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Th\u1eadn tr\u1ecdng <\/h2>\n\t\t\t\t\t

08. Th\u1eadn tr\u1ecdng l\u00e0 vi\u1ec7c xem x\u00e9t, c\u00e2n nh\u1eafc, ph\u00e1n \u0111o\u00e1n c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u1eadp c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn. Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng \u0111\u00f2i h\u1ecfi:
a\/ Ph\u1ea3i l\u1eadp<\/strong> c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/strong> nh\u01b0ng kh\u00f4ng l\u1eadp qu\u00e1 l\u1edbn<\/strong>;
b\/ Kh\u00f4ng \u0111\u00e1nh gi\u00e1 cao h\u01a1n<\/strong> gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp;
c\/ Kh\u00f4ng \u0111\u00e1nh gi\u00e1 th\u1ea5p h\u01a1n<\/strong> gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 chi ph\u00ed;
d\/ Doanh thu v\u00e0 thu nh\u1eadp ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf<\/strong>, c\u00f2n chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 b\u1eb1ng ch\u1ee9ng v\u1ec1 kh\u1ea3 n\u0103ng ph\u00e1t sinh chi ph\u00ed<\/strong>.<\/p>\n\t\t\n<\/div>\n

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Tr\u1ecdng y\u1ebfu <\/h2>\n\t\t\t\t\t

09. Th\u00f4ng tin \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p n\u1ebfu thi\u1ebfu th\u00f4ng tin ho\u1eb7c thi\u1ebfu ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch \u0111\u00e1ng k\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. T\u00ednh tr\u1ecdng y\u1ebfu ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed9 l\u1edbn v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a th\u00f4ng tin ho\u1eb7c c\u00e1c sai s\u00f3t \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 trong ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3. T\u00ednh tr\u1ecdng y\u1ebfu c\u1ee7a th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u1ea3 ph\u01b0\u01a1ng di\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 \u0111\u1ecbnh t\u00ednh.<\/p>\n\t\t\n<\/div>\n

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C\u00c1C Y\u00caU C\u1ea6U C\u01a0 B\u1ea2N \u0110\u1ed0I V\u1edaI K\u1ebe TO\u00c1N:<\/strong><\/h2>\n\t\t\n<\/div>\n
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Trung th\u1ef1c <\/h2>\n\t\t\t\t\t

10. C\u00e1c th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf c\u00e1c b\u1eb1ng ch\u1ee9ng \u0111\u1ea7y \u0111\u1ee7, kh\u00e1ch quan v\u00e0 \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf v\u1ec1 hi\u1ec7n tr\u1ea1ng, b\u1ea3n ch\u1ea5t n\u1ed9i dung v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/p>\n\t\t\n<\/div>\n

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Kh\u00e1ch quan <\/h2>\n\t\t\t\t\t

11. C\u00e1c th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf, kh\u00f4ng b\u1ecb xuy\u00ean t\u1ea1c, kh\u00f4ng b\u1ecb b\u00f3p m\u00e9o.<\/p>\n\t\t\n<\/div>\n

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\u0110\u1ea7y \u0111\u1ee7 <\/h2>\n\t\t\t\t\t

12. M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng b\u1ecb b\u1ecf s\u00f3t.<\/p>\n\t\t\n<\/div>\n

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K\u1ecbp th\u1eddi <\/h2>\n\t\t\t\t\t

13. C\u00e1c th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o k\u1ecbp th\u1eddi, \u0111\u00fang ho\u1eb7c tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1eadm tr\u1ec5.<\/p>\n\t\t\n<\/div>\n

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D\u1ec5 hi\u1ec3u <\/h2>\n\t\t\t\t\t

14. C\u00e1c th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i r\u00f5 r\u00e0ng, d\u1ec5 hi\u1ec3u \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u1edf \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 ng\u01b0\u1eddi c\u00f3 hi\u1ec3u bi\u1ebft v\u1ec1 kinh doanh, v\u1ec1 kinh t\u1ebf, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u1edf m\u1ee9c trung b\u00ecnh. Th\u00f4ng tin v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh trong ph\u1ea7n thuy\u1ebft minh.<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

C\u00f3 th\u1ec3 so s\u00e1nh <\/h2>\n\t\t\t\t\t

15. C\u00e1c th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n trong m\u1ed9t doanh nghi\u1ec7p v\u00e0 gi\u1eefa c\u00e1c doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c khi t\u00ednh to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng nh\u1ea5t qu\u00e1n th\u00ec ph\u1ea3i gi\u1ea3i tr\u00ecnh trong ph\u1ea7n thuy\u1ebft minh \u0111\u1ec3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 so s\u00e1nh th\u00f4ng tin gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n, gi\u1eefa c\u00e1c doanh nghi\u1ec7p ho\u1eb7c gi\u1eefa th\u00f4ng tin th\u1ef1c hi\u1ec7n v\u1edbi th\u00f4ng tin d\u1ef1 to\u00e1n, k\u1ebf ho\u1ea1ch.<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

16. Y\u00eau c\u1ea7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110o\u1ea1n 10, 11, 12, 13, 14, 15 n\u00f3i tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi. V\u00ed d\u1ee5: Y\u00eau c\u1ea7u trung th\u1ef1c \u0111\u00e3 bao h\u00e0m y\u00eau c\u1ea7u kh\u00e1ch quan; y\u00eau c\u1ea7u k\u1ecbp th\u1eddi nh\u01b0ng ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 hi\u1ec3u v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c.<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

C\u00c1C Y\u1ebeU T\u1ed0 C\u1ee6A B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH:<\/strong><\/h2>\n\t\t\n<\/div>\n
\n \t\t\t

17. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u1ea3nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1eb1ng c\u00e1ch t\u1ed5ng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t kinh t\u1ebf th\u00e0nh c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 T\u00e0i s\u1ea3n, N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. C\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 Doanh thu, thu nh\u1eadp kh\u00e1c, Chi ph\u00ed v\u00e0 K\u1ebft qu\u1ea3 kinh doanh.<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

T\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh <\/strong><\/h2>\n\t\t\t\t\t

<\/p>\n\t\t\t\t\t

18. C\u00e1c y\u1ebfu t\u1ed1 c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh l\u00e0 T\u00e0i s\u1ea3n, N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau:
a\/ T\u00e0i s\u1ea3n: L\u00e0 ngu\u1ed3n l\u1ef1c do doanh nghi\u1ec7p ki\u1ec3m so\u00e1t v\u00e0 c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai.
b\/ N\u1ee3 ph\u1ea3i tr\u1ea3: L\u00e0 ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u00e3 qua m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n t\u1eeb c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a m\u00ecnh.
c\/ V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: L\u00e0 gi\u00e1 tr\u1ecb v\u1ed1n c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p tr\u1eeb (-) N\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

19. Khi x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n m\u1ee5c trong c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ch\u00fa \u00fd \u0111\u1ebfn h\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u00e0 n\u1ed9i dung kinh t\u1ebf c\u1ee7a ch\u00fang. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n th\u00ec \u0111\u01b0\u1ee3c ph\u1ea3n \u1ea3nh trong c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ed d\u1ee5, tr\u01b0\u1eddng h\u1ee3p thu\u00ea t\u00e0i ch\u00ednh, h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung kinh t\u1ebf l\u00e0 vi\u1ec7c doanh nghi\u1ec7p \u0111i thu\u00ea thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n thu\u00ea \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1edbn th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n, \u0111\u1ed5i l\u1ea1i doanh nghi\u1ec7p \u0111i thu\u00ea c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 m\u1ed9t kho\u1ea3n ti\u1ec1n x\u1ea5p x\u1ec9 v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan. Nghi\u1ec7p v\u1ee5 thu\u00ea t\u00e0i ch\u00ednh l\u00e0m ph\u00e1t sinh kho\u1ea3n m\u1ee5c \"T\u00e0i s\u1ea3n\" v\u00e0 kho\u1ea3n m\u1ee5c \"N\u1ee3 ph\u1ea3i tr\u1ea3\" trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111i thu\u00ea.<\/p>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

S\u1ed1 VB lu\u1eadt: 165\/2002\/Q\u0110-BTC CM s\u1ed1: 01 \u0110\u00e2y l\u00e0 m\u1ed9t ti\u00eau \u0111\u1ec1 T\u00ean chu\u1ea9n m\u1ef1c: CHU\u1ea8N M\u1ef0C CHUNG M\u1ee5c \u0111\u00edch  01. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u01a1 b\u1ea3n, c\u00e1c y\u1ebfu t\u1ed1 v\u00e0 ghi nh\u1eadn c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-525","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/525","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=525"}],"version-history":[{"count":4,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/525\/revisions"}],"predecessor-version":[{"id":529,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/525\/revisions\/529"}],"wp:attachment":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}