{"id":72685,"date":"2023-10-23T10:59:20","date_gmt":"2023-10-23T03:59:20","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=72685"},"modified":"2023-11-20T15:41:34","modified_gmt":"2023-11-20T08:41:34","slug":"lap-bctc-cua-doanh-nghiep-khong-dap-ung-gia-dinh-hoat-dong-lien-tuc","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/72685\/lap-bctc-cua-doanh-nghiep-khong-dap-ung-gia-dinh-hoat-dong-lien-tuc\/","title":{"rendered":"L\u1eadp BCTC c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, t\u00ednh chung trong <strong>9 th\u00e1ng \u0111\u1ea7u n\u0103m 2023<\/strong> \u0111\u00e3 c\u00f3 <strong>135.105 doanh nghi\u1ec7p<\/strong> r\u00fat lui kh\u1ecfi th\u1ecb tr\u01b0\u1eddng, <strong>t\u0103ng 19,9% so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m 2022<\/strong>; s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh l\u00e0 <strong>75.791 doanh nghi\u1ec7p<\/strong>,<strong> t\u0103ng 21,2% so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m 2022<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u gi\u1ea3i th\u1ec3, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh suy gi\u1ea3m, vai tr\u00f2 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) c\u1ee7a c\u00f4ng ty nh\u01b0 th\u1ebf n\u00e0o?\u00a0<\/span><\/p>\n<figure id=\"attachment_72693\" aria-describedby=\"caption-attachment-72693\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-72693\" src=\"\/wp-content\/uploads\/2022\/11\/hi\u0300nh-1-scaled.jpeg\" alt=\"\" width=\"2560\" height=\"1879\" srcset=\"\/wp-content\/uploads\/2022\/11\/hi\u0300nh-1-scaled.jpeg 2560w, \/wp-content\/uploads\/2022\/11\/hi\u0300nh-1-500x367.jpeg 500w, \/wp-content\/uploads\/2022\/11\/hi\u0300nh-1-1024x752.jpeg 1024w, \/wp-content\/uploads\/2022\/11\/hi\u0300nh-1-768x564.jpeg 768w, \/wp-content\/uploads\/2022\/11\/hi\u0300nh-1-1536x1127.jpeg 1536w, \/wp-content\/uploads\/2022\/11\/hi\u0300nh-1-2048x1503.jpeg 2048w, \/wp-content\/uploads\/2022\/11\/hi\u0300nh-1-80x60.jpeg 80w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-72693\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 1: Vai tr\u00f2 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi BCTC c\u1ee7a c\u00f4ng ty trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u gi\u1ea3i th\u1ec3 &#8211; ngu\u1ed3n: internet<\/span><\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>1. Ban gi\u00e1m \u0111\u1ed1c c\u00f3 tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a C\u00f4ng ty<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f4ng ty c\u00f3 hay kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. B\u1edfi l\u1ebd, ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 01:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">BCTC ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf gi\u1ea3 \u0111\u1ecbnh 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 c\u1ee7a m\u00ecnh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c th\u00ec BCTC 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 s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp BCTC.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 106 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c n\u1ebfu c\u00f3 m\u1ed9t trong nh\u1eefng d\u1ea5u hi\u1ec7u sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ban gi\u00e1m \u0111\u1ed1c x\u00e1c nh\u1eadn sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u00f3 d\u1ef1 ki\u1ebfn gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, 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.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 23 &#8211; S\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u0169ng n\u00eau r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u1ebfu Ban gi\u00e1m \u0111\u1ed1c x\u00e1c nh\u1eadn sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u00f3 d\u1ef1 ki\u1ebfn gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, ng\u1eebng s\u1ea3n xu\u1ea5t kinh doanh, thu h\u1eb9p \u0111\u00e1ng k\u1ec3 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ph\u00e1 s\u1ea3n th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/i><\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u1ebfu k\u1ebft qu\u1ea3 kinh doanh b\u1ecb gi\u1ea3m s\u00fat v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh x\u1ea5u \u0111i sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m th\u00ec ph\u1ea3i xem x\u00e9t nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u00f3 c\u00f2n ph\u00f9 h\u1ee3p \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hay kh\u00f4ng. N\u1ebfu nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1eefa th\u00ec doanh nghi\u1ec7p ph\u1ea3i thay \u0111\u1ed5i c\u0103n b\u1ea3n c\u01a1 s\u1edf k\u1ebf to\u00e1n ch\u1ee9 kh\u00f4ng ph\u1ea3i ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u \u0111\u00e3 ghi nh\u1eadn theo c\u01a1 s\u1edf k\u1ebf to\u00e1n ban \u0111\u1ea7u.<\/span><\/i><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">D\u1ea5u hi\u1ec7u c\u1ee5 th\u1ec3 c\u1ee7a t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-117016\" src=\"\/wp-content\/uploads\/2022\/11\/Ban-sao-cua-Mot-so-dau-hieu-cu-the-cua-tinh-trang-DN-khong-dap-ung-kha-nang-hoat-dong-lien-tuc.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/11\/Ban-sao-cua-Mot-so-dau-hieu-cu-the-cua-tinh-trang-DN-khong-dap-ung-kha-nang-hoat-dong-lien-tuc.png 740w, \/wp-content\/uploads\/2022\/11\/Ban-sao-cua-Mot-so-dau-hieu-cu-the-cua-tinh-trang-DN-khong-dap-ung-kha-nang-hoat-dong-lien-tuc-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Gi\u1ea3m \u0111\u00e1ng k\u1ec3 s\u1ed1 l\u01b0\u1ee3ng, quy m\u00f4 \u0111\u01a1n \u0111\u1eb7t h\u00e0ng d\u1eabn \u0111\u1ebfn gi\u1ea3m ph\u1ea7n l\u1edbn c\u00f4ng su\u1ea5t, m\u00e1y m\u00f3c, ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">K\u1ebft qu\u1ea3 kinh doanh b\u1ecb gi\u1ea3m s\u00fat v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh x\u1ea5u \u0111i sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. C\u1ee5 th\u1ec3 nh\u01b0:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u1ed3n t\u1ea1i nhi\u1ec1u kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ebfn h\u1ea1n nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 ph\u1ea3i l\u1edbn h\u01a1n t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n l\u1edbn h\u01a1n t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ecb \u00e2m th\u1ec3 hi\u1ec7n tr\u00ean BCTC c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c d\u1ef1 b\u00e1o trong t\u01b0\u01a1ng lai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Kh\u00f4ng th\u1ec3 t\u00ecm ki\u1ebfm c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3 cho vi\u1ec7c ph\u00e1t tri\u1ec3n c\u00e1c s\u1ea3n ph\u1ea9m thi\u1ebft y\u1ebfu ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thi\u1ebft y\u1ebfu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">L\u1ed7 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u1edbn ho\u1eb7c c\u00f3 s\u1ef1 suy gi\u1ea3m l\u1edbn v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u1ea1o ra c\u00e1c lu\u1ed3ng ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c d\u1ea5u hi\u1ec7u kh\u00e1c<\/span><\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><strong>&gt;&gt; Xem th\u00eam: <span style=\"text-decoration: underline;\"><a href=\"https:\/\/amis.misa.vn\/24511\/tam-ngung-hay-giai-the-quyet-dinh-kho-khan-cua-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff; text-decoration: underline;\">T\u1ea1m ng\u1eebng hay gi\u1ea3i th\u1ec3<\/span><\/a><\/span>: Quy\u1ebft \u0111\u1ecbnh kh\u00f3 kh\u0103n c\u1ee7a doanh nghi\u1ec7p<\/strong><\/em><\/span><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>2. Ghi nh\u1eadn k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110i\u1ec1u 106 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c ghi nh\u1eadn \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 tr\u00edch d\u1eabn v\u00e0 l\u00e0m r\u00f5 th\u00eam h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec1u n\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3 \u0111\u1ecbnh v\u1ec1 s\u1ef1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, doanh nghi\u1ec7p ph\u1ea3i \u0111\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 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i tr\u01b0\u1edbc khi l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo c\u00e1c nguy\u00ean t\u1eafc \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m kho\u1ea3n m\u1ee5c.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_72694\" aria-describedby=\"caption-attachment-72694\" style=\"width: 1430px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-72694\" src=\"\/wp-content\/uploads\/2022\/11\/Hi\u0300nh-2.jpg\" alt=\"\" width=\"1430\" height=\"953\" srcset=\"\/wp-content\/uploads\/2022\/11\/Hi\u0300nh-2.jpg 1430w, \/wp-content\/uploads\/2022\/11\/Hi\u0300nh-2-500x333.jpg 500w, \/wp-content\/uploads\/2022\/11\/Hi\u0300nh-2-1024x682.jpg 1024w, \/wp-content\/uploads\/2022\/11\/Hi\u0300nh-2-768x512.jpg 768w\" sizes=\"(max-width: 1430px) 100vw, 1430px\" \/><figcaption id=\"caption-attachment-72694\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 2: Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo c\u00e1c nguy\u00ean t\u1eafc \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m kho\u1ea3n m\u1ee5c \u2013 ngu\u1ed3n: freepik.com<\/span><\/figcaption><\/figure>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><strong>&gt;&gt; Chi ti\u1ebft c\u00e1ch ki\u1ec3m tra \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n m\u1ee5c, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/22544\/kiem-tra-so-sach-ke-toan\/\" target=\"_blank\" rel=\"noopener\">C\u00e1ch ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd m\u1ed9t s\u1ed1 sai l\u1ec7ch c\u01a1 b\u1ea3n<\/a><\/span><\/span><\/strong><\/em><\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">2.1 \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\"><a title=\"H\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho hi\u1ec7u qu\u1ea3\" href=\"\/30882\/hang-ton-kho\/\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">H\u00e0ng t\u1ed3n kho<\/span><\/span><\/a>, chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 gi\u00e1 tr\u1ecb 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 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. Sau khi th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp (n\u1ebfu c\u00f3):<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ N\u1ebfu sau khi b\u00f9 tr\u1eeb ra s\u1ed1 d\u01b0\u01a1ng (t\u1ee9c s\u1ed1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho tr\u1eeb s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng) th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn b\u1ed5 sung gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u1edbi b\u00fat to\u00e1n:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/26848\/tai-khoan-632-gia-von-hang-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">TK 632<\/span><\/a><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 152, 153, 154\u2026.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ N\u1ebfu sau khi b\u00f9 tr\u1eeb ra s\u1ed1 \u00e2m (t\u1ee9c s\u1ed1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho tr\u1eeb s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng) th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn gi\u1ea3m Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u1edbi b\u00fat to\u00e1n:\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 152, 153,154\u2026<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 632<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">So s\u00e1nh v\u1edbi ghi nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/i><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110i\u1ec3m chung gi\u1eefa tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty \u0111\u00e1p \u1ee9ng hay kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c \u0111\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho l\u00e0 t\u1ea1i ng\u00e0y k\u1ebft th\u00fac th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, k\u1ebf to\u00e1n \u0111\u1ec1u c\u1ea7n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho, so s\u00e1nh v\u1edbi gi\u00e1 g\u1ed1c \u0111ang ghi nh\u1eadn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n gi\u1eefa hai gi\u00e1 tr\u1ecb tr\u00ean, l\u00e0m c\u01a1 s\u1edf ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Tuy nhi\u00ean trong tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb thu\u1ea7n th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c \u0111ang ghi nh\u1eadn, th\u00ec h\u00ecnh th\u1ee9c ghi nh\u1eadn tr\u00ean BCTC c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC tr\u00ean c\u01a1 s\u1edf <strong>\u0111\u00e1p \u1ee9ng <\/strong>gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC tr\u00ean c\u01a1 s\u1edf <strong>kh\u00f4ng \u0111\u00e1p \u1ee9ng<\/strong> gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">K\u1ebf to\u00e1n x\u1eed l\u00fd ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nh\u1ecf h\u01a1n gi\u00e1 g\u1ed1c b\u1eb1ng c\u00e1ch tr\u00edch l\u1eadp <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" title=\"H\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho\" href=\"\/27481\/du-phong-giam-gia-hang-ton-kho\/\" target=\"_blank\" rel=\"noopener\">d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/a><\/span><\/span> m\u00e0 kh\u00f4ng gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho v\u00e0 gi\u00e1 tr\u1ecb d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi tr\u00ecnh b\u00e0y tr\u00ean <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" title=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecdc b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: \u0110\u01a1n gi\u1ea3n, d\u1ec5 hi\u1ec3u\" href=\"\/50920\/doc-bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noopener\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/span><\/span>.<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">K\u1ebf to\u00e1n tr\u1eeb tr\u1ef1c ti\u1ebfp ph\u1ea7n gi\u00e1 tr\u1ecb suy gi\u1ea3m kh\u1ecfi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho theo gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c v\u00e0 gi\u00e1 g\u1ed1c v\u00e0 khi tr\u00ecnh b\u00e0y th\u00f4ng tin tr\u00ean BCTC.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \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 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (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.<br \/>\nTr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o th\u1ea5p h\u01a1n, v\u1ec1 h\u00ecnh th\u1ee9c ghi nh\u1eadn tr\u00ean BCTC, th\u00ec TSC\u0110 v\u00e0 B\u0110S \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i; c\u00e1ch tr\u00ecnh tr\u00ecnh b\u00e0y tr\u00ean BCTC kh\u00e1c ho\u00e0n to\u00e0n v\u1edbi c\u00e1ch th\u1ee9c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi nguy\u00ean gi\u00e1 v\u00e0 kh\u1ea5u hao l\u0169y k\u1ebf trong tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><strong>&gt;&gt; Xem chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u01b0u \u00fd v\u00e0 thay \u0111\u1ed5i nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/27176\/mot-so-truong-hop-can-luu-y-va-thay-doi-nguyen-gia\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/span><\/strong><\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n 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 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (l\u00e0 gi\u00e1 thanh l\u00fd tr\u1eeb chi ph\u00ed thanh l\u00fd \u01b0\u1edbc t\u00ednh).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u0169y 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 \u0111\u1ea7u t\u01b0, ph\u1ea7n c\u00f2n l\u1ea1i:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ N\u1ebfu l\u00e3i s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c v\u1edbi b\u00fat to\u00e1n:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 211, 213, 217, 241<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ N\u1ebfu l\u1ed7 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c v\u1edbi b\u00fat to\u00e1n:\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ee3 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/55705\/chi-phi-khac\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">TK 811 &#8211; Chi ph\u00ed kh\u00e1c<\/span><\/a><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 211, 213, 217, 241.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=lap-va-trinh-bay-bctc-cua-doanh-nghiep-khong-dap-ung-gia-dinh-hoat-dong-lien-tuc-1&amp;term=act_tttrang\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70693\" src=\"\/wp-content\/uploads\/2022\/11\/Banner-ACT-3.png\" alt=\"\" width=\"1536\" height=\"272\" srcset=\"\/wp-content\/uploads\/2022\/11\/Banner-ACT-3.png 1536w, \/wp-content\/uploads\/2022\/11\/Banner-ACT-3-500x89.png 500w, \/wp-content\/uploads\/2022\/11\/Banner-ACT-3-1024x181.png 1024w, \/wp-content\/uploads\/2022\/11\/Banner-ACT-3-768x136.png 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">So s\u00e1nh v\u1edbi ghi nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/i><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">X\u1eed l\u00fd k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, B\u0110S \u0111\u1ea7u t\u01b0, v\u00e0 chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c l\u00e0 kh\u00e1c bi\u1ec7t v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:\u00a0<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 45.6081%;\">\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC tr\u00ean c\u01a1 s\u1edf <strong>\u0111\u00e1p \u1ee9ng <\/strong>gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/p>\n<\/td>\n<td style=\"width: 53.491%;\">\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC tr\u00ean c\u01a1 s\u1edf <strong>kh\u00f4ng \u0111\u00e1p \u1ee9ng<\/strong> gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.6081%;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf, vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u1ec9 th\u1ef1c hi\u1ec7n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0: theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; Th\u1ef1c hi\u1ec7n t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p; D\u00f9ng t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ra ngo\u00e0i doanh nghi\u1ec7p.<\/span><\/p>\n<\/td>\n<td style=\"width: 53.491%;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft ho\u1eb7c ch\u1ee9ng kho\u00e1n tr\u00ean s\u00e0n UPCOM \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh 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><\/li>\n<\/ul>\n<figure id=\"attachment_72696\" aria-describedby=\"caption-attachment-72696\" style=\"width: 1429px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-72696\" src=\"\/wp-content\/uploads\/2022\/11\/Hi\u0300nh-3-Chu\u031b\u0301ng-khoa\u0301n-kinh-doanh-du\u031bo\u031b\u0323c-da\u0301nh-gia\u0301-theo-gia\u0301-tri\u0323-ho\u031b\u0323p-ly\u0301.jpg\" alt=\"\" width=\"1429\" height=\"952\" srcset=\"\/wp-content\/uploads\/2022\/11\/Hi\u0300nh-3-Chu\u031b\u0301ng-khoa\u0301n-kinh-doanh-du\u031bo\u031b\u0323c-da\u0301nh-gia\u0301-theo-gia\u0301-tri\u0323-ho\u031b\u0323p-ly\u0301.jpg 1429w, \/wp-content\/uploads\/2022\/11\/Hi\u0300nh-3-Chu\u031b\u0301ng-khoa\u0301n-kinh-doanh-du\u031bo\u031b\u0323c-da\u0301nh-gia\u0301-theo-gia\u0301-tri\u0323-ho\u031b\u0323p-ly\u0301-500x333.jpg 500w, \/wp-content\/uploads\/2022\/11\/Hi\u0300nh-3-Chu\u031b\u0301ng-khoa\u0301n-kinh-doanh-du\u031bo\u031b\u0323c-da\u0301nh-gia\u0301-theo-gia\u0301-tri\u0323-ho\u031b\u0323p-ly\u0301-1024x682.jpg 1024w, \/wp-content\/uploads\/2022\/11\/Hi\u0300nh-3-Chu\u031b\u0301ng-khoa\u0301n-kinh-doanh-du\u031bo\u031b\u0323c-da\u0301nh-gia\u0301-theo-gia\u0301-tri\u0323-ho\u031b\u0323p-ly\u0301-768x512.jpg 768w\" sizes=\"(max-width: 1429px) 100vw, 1429px\" \/><figcaption id=\"caption-attachment-72696\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 3: Ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd \u2013 ngu\u1ed3n: freepik.com<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><strong>&gt;&gt;&gt; C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m:\u00a0<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" title=\"Ph\u00e2n bi\u1ec7t ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n\" href=\"\/72331\/phan-biet-chung-khoan-kinh-doanh-va-dau-tu-nam-giu-den-ngay-dao-han\/\" target=\"_blank\" rel=\"noopener\">Ph\u00e2n bi\u1ec7t ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/a><\/span><\/span><\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">So s\u00e1nh v\u1edbi ghi nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/i><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa vi\u1ec7c ghi nh\u1eadn gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n kinh doanh trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c th\u1ec3 hi\u1ec7n nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 46.9595%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC tr\u00ean c\u01a1 s\u1edf <strong>\u0111\u00e1p \u1ee9ng <\/strong>gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/td>\n<td style=\"width: 52.1396%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC tr\u00ean c\u01a1 s\u1edf <strong>kh\u00f4ng \u0111\u00e1p \u1ee9ng<\/strong> gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.9595%;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">So s\u00e1nh gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m, n\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a ch\u1ee9ng kho\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 th\u00ec th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/td>\n<td style=\"width: 52.1396%;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u1eaft bu\u1ed9c ghi nh\u1eadn gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (gi\u00e1 c\u00f3 th\u1ec3 b\u00e1n tr\u1eeb chi ph\u00ed b\u00e1n \u01b0\u1edbc t\u00ednh).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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 thu h\u1ed3i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">So s\u00e1nh v\u1edbi ghi nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/i><\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 47.2973%;\">\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC tr\u00ean c\u01a1 s\u1edf <strong>\u0111\u00e1p \u1ee9ng <\/strong>gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/p>\n<\/td>\n<td style=\"width: 51.8018%;\">\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp BCTC tr\u00ean c\u01a1 s\u1edf <strong>kh\u00f4ng \u0111\u00e1p \u1ee9ng<\/strong> gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 47.2973%;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1ebfu c\u00f3 d\u1ef1a tr\u00ean BCTC c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch l\u1eadp <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" title=\"H\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n\" href=\"\/30826\/du-phong-phai-thu-kho-doi\/\" target=\"_blank\" rel=\"noopener\">d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/a><\/span><\/span> d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m theo th\u1eddi gian qu\u00e1 h\u1ea1n thu h\u1ed3i v\u1edbi kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n thu h\u1ed3i theo h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; Ghi nh\u1eadn tr\u00ean BCTC theo gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb d\u1ef1 ph\u00f2ng<\/span><\/p>\n<\/td>\n<td style=\"width: 51.8018%;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o v\u00e0 ghi nh\u1eadn tr\u00ean BCTC theo gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; Sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb ghi nh\u1eadn c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y, th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp (n\u1ebfu c\u00f3).\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-112290\" src=\"\/wp-content\/uploads\/2023\/10\/banner-amis-KT-01-1.png\" alt=\"banner amis k\u1ebf to\u00e1n\" width=\"1484\" height=\"521\" srcset=\"\/wp-content\/uploads\/2023\/10\/banner-amis-KT-01-1.png 1484w, \/wp-content\/uploads\/2023\/10\/banner-amis-KT-01-1-500x176.png 500w, \/wp-content\/uploads\/2023\/10\/banner-amis-KT-01-1-1024x360.png 1024w, \/wp-content\/uploads\/2023\/10\/banner-amis-KT-01-1-768x270.png 768w\" sizes=\"(max-width: 1484px) 100vw, 1484px\" \/><\/a><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">2.2 \u0110\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 th\u1ecfa thu\u1eadn 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.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn th\u00ec th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3 nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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 gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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 gi\u00e1 tr\u1ecb ghi s\u1ed5 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 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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 gi\u00e1 tr\u1ecb ghi s\u1ed5 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 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">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 gi\u00e1 tr\u1ecb ghi s\u1ed5 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 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ch\u00eanh l\u1ec7ch sau \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ N\u1ebfu s\u1ed1 sau b\u00f9 tr\u1eeb cho gi\u00e1 tr\u1ecb d\u01b0\u01a1ng (t\u1ee9c l\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp) th\u00ec k\u1ebf to\u00e1n ghi b\u1ed5 sung v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd v\u1edbi b\u00fat to\u00e1n N\u1ee3 TK 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\/C\u00f3 TK n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">+ N\u1ebfu s\u1ed1 sau b\u00f9 tr\u1eeb cho gi\u00e1 tr\u1ecb \u00e2m (t\u1ee9c l\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1ecf h\u01a1n so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp) th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd v\u1edbi b\u00fat to\u00e1n N\u1ee3 TK n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan\/C\u00f3 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/5581\/chi-phi-quan-ly-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">TK 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\">. <\/span><i>So s\u00e1nh v\u1edbi ghi nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f4ng ty trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c th\u00ec th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1edbi kho\u1ea3n m\u1ee5c n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ghi nh\u1eadn tr\u00ean BCTC theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i. Trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y v\u00e0o th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, m\u00e0 ch\u1ec9 th\u1ef1c hi\u1ec7n x\u1eed l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 do kh\u00f4ng c\u00f2n \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 hay th\u1ef1c t\u1ebf kh\u00f4ng ph\u1ea3i chi tr\u1ea3 kho\u1ea3n c\u00f4ng n\u1ee3 \u0111\u00f3.\u00a0<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><strong>&gt;&gt; Xem th\u00eam: <span style=\"color: #0000ff;\"><span style=\"text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/30619\/no-phai-tra\/\" target=\"_blank\" rel=\"noopener\">N\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec<\/a><\/span>? <\/span>Ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 trong doanh nghi\u1ec7p<\/strong><\/em><\/span><\/p>\n<\/blockquote>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">2.3 \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC cu\u1ed1i k\u1ef3, c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o nh\u01b0 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.\u00a0<\/span><\/p>\n<figure id=\"attachment_72697\" aria-describedby=\"caption-attachment-72697\" style=\"width: 1430px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-72697\" src=\"\/wp-content\/uploads\/2022\/11\/Hi\u0300nh-4-Ca\u0301c-khoa\u0309n-mu\u0323c-tie\u0302\u0300n-te\u0323\u0302-co\u0301-go\u0302\u0301c-ngoa\u0323i-te\u0323\u0302.jpg\" alt=\"\" width=\"1430\" height=\"953\" srcset=\"\/wp-content\/uploads\/2022\/11\/Hi\u0300nh-4-Ca\u0301c-khoa\u0309n-mu\u0323c-tie\u0302\u0300n-te\u0323\u0302-co\u0301-go\u0302\u0301c-ngoa\u0323i-te\u0323\u0302.jpg 1430w, \/wp-content\/uploads\/2022\/11\/Hi\u0300nh-4-Ca\u0301c-khoa\u0309n-mu\u0323c-tie\u0302\u0300n-te\u0323\u0302-co\u0301-go\u0302\u0301c-ngoa\u0323i-te\u0323\u0302-500x333.jpg 500w, \/wp-content\/uploads\/2022\/11\/Hi\u0300nh-4-Ca\u0301c-khoa\u0309n-mu\u0323c-tie\u0302\u0300n-te\u0323\u0302-co\u0301-go\u0302\u0301c-ngoa\u0323i-te\u0323\u0302-1024x682.jpg 1024w, \/wp-content\/uploads\/2022\/11\/Hi\u0300nh-4-Ca\u0301c-khoa\u0309n-mu\u0323c-tie\u0302\u0300n-te\u0323\u0302-co\u0301-go\u0302\u0301c-ngoa\u0323i-te\u0323\u0302-768x512.jpg 768w\" sizes=\"(max-width: 1430px) 100vw, 1430px\" \/><figcaption id=\"caption-attachment-72697\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 4: C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 &#8211; ngu\u1ed3n: freepik.com<\/span><\/figcaption><\/figure>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">2.4 Tr\u00edch tr\u01b0\u1edbc chi ph\u00ed<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kho\u1ea3n l\u00e3i 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, doanh nghi\u1ec7p c\u1ea7n 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, h\u00f3a \u0111\u01a1n&#8230;\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Nh\u00ecn chung, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 01 &#8211; Chu\u1ea9n m\u1ef1c chung; Chu\u1ea9n m\u1ef1c s\u1ed1 21 &#8211; Tr\u00ecnh b\u00e0y BCTC; Chu\u1ea9n m\u1ef1c s\u1ed1 23 &#8211; C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u00e0 Th\u00f4ng t\u01b0 200\/20214\/TT\/BTC \u0111\u1ec1u n\u00eau r\u00f5 vai tr\u00f2, tr\u00e1ch nhi\u1ec7m c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c (ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u) trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u0169ng c\u1ea7n nh\u1ea1y b\u00e9n trong vi\u1ec7c ph\u00e1t hi\u1ec7n c\u00e1c d\u1ea5u hi\u1ec7u l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, trao \u0111\u1ed5i, h\u1ed7 tr\u1ee3 Ban gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p trong 12 th\u00e1ng ti\u1ebfp sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i. Vi\u1ec7c ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c d\u1ea5u hi\u1ec7u v\u00e0 trao \u0111\u1ed5i, h\u1ed7 tr\u1ee3 Ban gi\u00e1m \u0111\u1ed1c ho\u00e0n th\u00e0nh tr\u00e1ch nhi\u1ec7m \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng, c\u00f3 nhi\u1ec1u th\u1eddi gian cho qu\u00e1 tr\u00ecnh t\u00ecm hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111\u1eafn c\u00e1c quy \u0111\u1ecbnh l\u1eadp BCTC trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n, c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n l\u00e0m khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c l\u00e0 r\u1ea5t nhi\u1ec1u v\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i kh\u00e1c bi\u1ec7t, ph\u1ee9c t\u1ea1p h\u01a1n so v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u00f4ng th\u01b0\u1eddng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd quy \u0111\u1ecbnh ghi nh\u1eadn v\u1edbi t\u1eebng kho\u1ea3n m\u1ee5c, t\u1eebng y\u1ebfu t\u1ed1 tr\u00ean BCTC \u0111\u1ec3 x\u1eed l\u00fd k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u00e0i vi\u1ebft hy v\u1ecdng \u0111\u00e3 mang \u0111\u1ebfn cho b\u1ea1n \u0111\u1ecdc nh\u1eefng hi\u1ec3u bi\u1ebft c\u1ee5 th\u1ec3, to\u00e0n di\u1ec7n v\u1ec1 c\u00e1c d\u1ea5u hi\u1ec7u \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p, v\u00e0 quy \u0111\u1ecbnh ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. M\u1eddi b\u1ea1n \u0111\u1ecdc ti\u1ebfp t\u1ee5c theo d\u00f5i <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/72797\/trinh-bay-bctc-cua-dn-khong-dap-ung-gia-dinh-hoat-dong-lien-tuc\/\" target=\"_blank\" rel=\"nofollow noopener\">ph\u1ea7n 2 c\u1ee7a b\u00e0i vi\u1ebft<\/a><\/span><\/span> v\u1ec1 tr\u00ecnh b\u00e0y BCTC trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 ph\u00e2n t\u00edch v\u00ed d\u1ee5 minh h\u1ecda th\u1ef1c t\u1ebf. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">B\u00ean c\u1ea1nh t\u1ed5ng h\u1ee3p tri th\u1ee9c v\u00e0 c\u00e1c th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh &#8211; K\u1ebf to\u00e1n, MISA c\u00f2n ph\u00e1t tri\u1ec3n <\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"color: #0000ff;\"><span style=\"text-decoration: underline;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/span><\/a><\/span><span style=\"font-weight: 400; color: #333300;\"> MISA AMIS<\/span><\/span><span style=\"font-weight: 400;\"> tr\u1edf th\u00e0n gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh th\u00f4ng minh h\u1ed7 tr\u1ee3 nhi\u1ec1u cho k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00f3i ri\u00eang v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u00f3i chung. Ph\u1ea7n m\u1ec1m AMIS K\u1ebf To\u00e1n h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o ch\u1ec9 v\u1edbi m\u1ed9t click; ph\u1ea7n m\u1ec1m c\u00f2n c\u00f3 r\u1ea5t nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0 sau:\u00a0<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i:<\/span><\/span>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p l\u1ea5y s\u1ed5 ph\u1ee5, \u0111\u1ed1i chi\u1ebfu v\u00e0 chuy\u1ec3n ti\u1ec1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u01a1 quan Thu\u1ebf \u2013 c\u1ed5ng mTax cho ph\u00e9p n\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1\u2026<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 &amp; TT200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/span><\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/span><\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n gi\u00fap k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng k\u1ecbp th\u1eddi y\u00eau c\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">\u2026.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">Nhanh tay \u0111\u0103ng k\u00fd d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y b\u1ea3n <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=lap-va-trinh-bay-bctc-cua-doanh-nghiep-khong-dap-ung-gia-dinh-hoat-dong-lien-tuc-1&amp;term=act_tttrang\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u1ea3i nghi\u1ec7m c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh t\u1ed1i \u01b0u nh\u1ea5t.<\/span><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p: Ph\u1ea1m Th\u1ecb Thu H\u01b0\u1eddng<\/span><\/em><\/span><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_72685\" class=\"pvc_stats total_only  \" data-element-id=\"72685\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg 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206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' 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