{"id":176715,"date":"2024-11-08T08:42:54","date_gmt":"2024-11-08T01:42:54","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=176715"},"modified":"2024-11-08T08:49:59","modified_gmt":"2024-11-08T01:49:59","slug":"bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/176715\/bao-cao-tai-chinh\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? Th\u1eddi h\u1ea1n n\u1ed9p BCTC"},"content":{"rendered":"

H\u00e0ng n\u0103m, c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh DN. V\u1eady BCTC l\u00e0 g\u00ec? B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec? C\u00e1ch l\u1eadp v\u00e0 ph\u00e2n t\u00edch BCTC c\u1ee7a c\u00f4ng ty nh\u01b0 th\u1ebf n\u00e0o? H\u00e3y c\u00f9ng MISA kh\u00e1m ph\u00e1 to\u00e0n b\u1ed9 th\u00f4ng tin trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Kh\u00e1i ni\u1ec7m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 t\u00e0i li\u1ec7u cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p. B\u00e1o c\u00e1o n\u00e0y c\u0169ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ch\u1ee7 doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng li\u00ean quan \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf. Theo quy \u0111\u1ecbnh, h\u00e0ng n\u0103m t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi ng\u00e0nh ngh\u1ec1 v\u00e0 th\u00e0nh ph\u1ea7n kinh t\u1ebf \u0111\u1ec1u ph\u1ea3i l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC.<\/span><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ti\u1ebfng Anh l\u00e0 Financial Statement. <\/strong>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t v\u00e0i thu\u1eadt ng\u1eef v\u1ec1 4 lo\u1ea1i BCTC doanh nghi\u1ec7p trong ti\u1ebfng anh th\u00f4ng d\u1ee5ng m\u00e0 c\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m.<\/span><\/p>\n\n\n\n\n\n\n\n
Ti\u1ebfng Vi\u1ec7t<\/strong><\/span><\/td>\nTi\u1ebfng Anh<\/strong><\/span><\/td>\n<\/tr>\n
B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/span><\/td>\nBalance sheet<\/span><\/td>\n<\/tr>\n
B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/span><\/td>\nStatement of income<\/span><\/td>\n<\/tr>\n
B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/a><\/span><\/td>\nCash flow statement<\/span><\/td>\n<\/tr>\n
B\u1ea3n thuy\u1ebft minh BCTC<\/a><\/span><\/td>\nNotes to the financial statements<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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