{"id":3826,"date":"2024-04-04T16:20:59","date_gmt":"2024-04-04T09:20:59","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3826"},"modified":"2024-04-04T16:20:59","modified_gmt":"2024-04-04T09:20:59","slug":"75-dau-muc-cong-viec-ke-toan-can-lam-khi-ra-soat-bao-cao-tai-chinh","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/75-dau-muc-cong-viec-ke-toan-can-lam-khi-ra-soat-bao-cao-tai-chinh\/","title":{"rendered":"75 \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m khi r\u00e0 so\u00e1t B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh"},"content":{"rendered":"

Ngu\u1ed3n: Th\u1ea7y S\u00e1ng Nguy\u1ec5n<\/span><\/i><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o quan tr\u1ecdng trong doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 nh\u00e0 qu\u1ea3n tr\u1ecb xem x\u00e9t v\u00e0 \u0111\u01b0a ra \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n cho c\u00f4ng ty v\u00e0 \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng hi\u1ec3u v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n r\u00e0 so\u00e1t khi l\u00e0m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e9!<\/span><\/i><\/p>\n

\"\"<\/p>\n

Ti\u1ec1n m\u1eb7t\u00a0<\/b><\/h3>\n
    \n
  1. L\u00e0m bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9 ch\u01b0a?<\/span><\/li>\n
  2. Ki\u1ec3m tra c\u00f3 nghi\u1ec7p v\u1ee5 n\u00e0o chi tr\u1ea3 ti\u1ec1n c\u00f3 h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u kh\u00f4ng?<\/span><\/li>\n
  3. T\u1ed3n qu\u1ef9 c\u00f3 l\u1edbn qu\u00e1? B\u1ea5t h\u1ee3p l\u00fd kh\u00f4ng?\u00a0<\/span><\/li>\n<\/ol>\n

    L\u01b0u \u00fd: Ch\u1ec9 \u1ea3nh h\u01b0\u1edfng v\u1ec1 thu\u1ebf TNDN khi b\u1ea1n c\u00f3 chi ph\u00ed l\u00e3i vay v\u00e0 ti\u1ec1n m\u1eb7t \u1ea3o.<\/span><\/p>\n

    Ti\u1ec1n g\u1eedi\u00a0<\/b><\/h3>\n
      \n
    1. \u0110\u00e3 \u0111\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ch\u01b0a, \u0111\u1ed1i chi\u1ebfu s\u1ed5 ph\u1ee5 kh\u1edbp ch\u01b0a?<\/span><\/li>\n
    2. Chi ph\u00ed chuy\u1ec3n ti\u1ec1n, c\u00e1c ph\u00ed c\u00e0 th\u1ebb thanh to\u00e1n \u0111\u1ec1u c\u00f3 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

      L\u01b0u \u00fd: Nh\u1edb l\u1ea5y v\u1ec1 \u0111\u1ec3 l\u01b0u ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

      Thu\u1ebf VAT \u0111\u1ea7u v\u00e0o\u00a0<\/b><\/h3>\n
        \n
      1. \u0110\u1ed1i chi\u1ebfu s\u1ed1 ph\u00e1t sinh t\u1edd khai v\u00e0 s\u1ed1 ph\u00e1t sinh n\u1ee3 TK 133 \u0111\u00e3 kh\u1edbp ch\u01b0a?<\/span><\/li>\n
      2. K\u1ebft chuy\u1ec3n ch\u1ec9 ti\u00eau 43 c\u00f3 kh\u1edbp v\u1edbi ch\u1ec9 ti\u00eau 22 k\u1ef3 sau kh\u00f4ng?<\/span><\/li>\n
      3. H\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 kh\u00f4ng: M\u00e3 s\u1ed1 thu\u1ebf, t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9, thu\u1ebf su\u1ea5t?<\/span><\/li>\n
      4. R\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u00e3 \u1ed5n ch\u01b0a: h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u01b0a?<\/span><\/li>\n
      5. VAT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n ch\u01b0a?\u00a0<\/span><\/li>\n
      6. B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u00f3 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng hay kh\u00f4ng (l\u01b0u \u00fd trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng)?<\/span><\/li>\n
      7. K\u00ea khai \u0111\u00fang m\u1eabu ch\u01b0a? M\u1eabu 01 hay l\u00e0 M\u1eabu 02 (d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0)?<\/span><\/li>\n
      8. Ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf. H\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n b\u00f9 tr\u1eeb \u0111\u1ea7u v\u00e0o \u0111\u1ea7u ra \u0111\u00e3 \u0111\u00fang ch\u01b0a?<\/span><\/li>\n<\/ol>\n

        T\u1ea1m \u1ee9ng\u00a0<\/b><\/h3>\n
          \n
        1. \u0110\u00e3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng ch\u01b0a?<\/span><\/li>\n
        2. C\u00f3 s\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng n\u00e0o t\u1ed3n \u0111\u1ecdng l\u00e2u?<\/span><\/li>\n
        3. Ch\u1ee9ng t\u1eeb ho\u00e0n \u1ee9ng ph\u00f9 h\u1ee3p ch\u01b0a n\u1ebfu \u0111i c\u00f4ng t\u00e1c c\u1ea7n gi\u1ea5y \u0111i \u0111\u01b0\u1eddng hay kh\u00f4ng?<\/span><\/li>\n<\/ol>\n

          H\u00e0ng t\u1ed3n kho\u00a0<\/b><\/h3>\n
            \n
          1. C\u00f3 h\u00e0ng t\u1ed3n kho t\u1ed3n \u0111\u1ecdng l\u00e2u kh\u00f4ng ph\u00e1t sinh, h\u01b0 h\u1ecfng kh\u00f4ng? C\u00f3 c\u1ea7n ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng kh\u00f4ng?<\/span><\/li>\n
          2. C\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u1ea3ng nh\u1eadp xu\u1ea5t t\u1ed3n c\u00f3 kh\u1edbp v\u1edbi s\u1ed5 c\u00e1i, c\u00e2n \u0111\u1ed1i ph\u00e1t sinh.<\/span><\/li>\n
          3. C\u00f3 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho kh\u00f4ng?<\/span><\/li>\n
          4. \u0110\u00e3 x\u1eed l\u00fd, h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch gi\u1eefa th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch ch\u01b0a?<\/span><\/li>\n
          5. \u0110\u00e3 ch\u1ea1y t\u00ednh gi\u00e1 v\u1ed1n h\u1eb1ng th\u00e1ng ch\u01b0a?<\/span><\/li>\n<\/ol>\n

            \u0110\u1ed1i v\u1edbi c\u00f4ng ty x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t:<\/b><\/p>\n

              \n
            1. X\u00e1c \u0111\u1ecbnh chi ph\u00ed d\u1edf dang \u0111\u00e3 \u1ed5n ch\u01b0a?<\/span><\/li>\n
            2. H\u00e0ng t\u1ed3n kho c\u00f3 d\u1eef li\u1ec7u \u1ea3o kh\u00f4ng?<\/span><\/li>\n<\/ol>\n

              T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0<\/b><\/h3>\n
                \n
              1. \u0110\u00e3 c\u00f3 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea ch\u01b0a?<\/span><\/li>\n
              2. \u0110\u00e3 ph\u00e2n b\u1ed5 kh\u1ea5u hao ch\u01b0a? X\u00e1c \u0111\u1ecbnh th\u1eddi gian ph\u00e2n b\u1ed5 \u0111\u00e3 ph\u00f9 h\u1ee3p v\u1edbi TT45 ch\u01b0a?<\/span><\/li>\n
              3. \u0110\u00e3 xem x\u00e9t kh\u1ea5u hao, hay VAT, kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 tr\u1edf xu\u1ed1ng.<\/span><\/li>\n
              4. Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ng\u1eebng s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ol>\n

                Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n?<\/span><\/p>\n

                  \n
                1. Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c kh\u00f4ng \u0111\u1ea1t c\u00f4ng su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang ch\u01b0a?<\/span><\/li>\n
                2. Ki\u1ec3m tra l\u1ea1i chi ph\u00ed x\u0103ng d\u1ea7u xe c\u1ed1, t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u01b0a? (n\u1ebfu c\u00f4ng ty c\u00f3 xe m\u00e0 ko ph\u00e1t sinh h\u00f3a \u0111\u01a1n x\u0103ng d\u1ea7u th\u00ec r\u1ee7i ro thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 b\u1eaft b\u1ebb l\u00e0 xe ko d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh)<\/span><\/li>\n<\/ol>\n

                  C\u00f4ng n\u1ee3\u00a0<\/b><\/h3>\n
                    \n
                  1. C\u00f4ng t\u00e1c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, r\u00e0 so\u00e1t s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3.<\/span><\/li>\n
                  2. Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, ch\u1ee9ng t\u1eeb h\u1ed3 s\u01a1 k\u00e8m theo \u0111\u00fang ch\u01b0a?\u00a0<\/span><\/li>\n
                  3. B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 \u0111\u00fang quy \u0111\u1ecbnh ch\u01b0a?\u00a0<\/span><\/li>\n
                  4. \u0110\u00e1nh gi\u00e1 c\u00f4ng n\u1ee3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.\u00a0<\/span><\/li>\n<\/ol>\n

                    L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi l\u00e3i l\u1ed7 t\u1eeb \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n ti\u1ec1n, kho\u1ea3n ph\u1ea3i thu th\u00ec kh\u00f4ng t\u00ednh thu\u1ebf TNDN<\/span><\/p>\n

                    L\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\u00a0<\/b><\/h3>\n
                      \n
                    1. \u0110\u00e3 h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng \u0111\u1ea7y \u0111\u1ee7 ch\u01b0a?\u00a0<\/span><\/li>\n
                    2. H\u1ea1ch to\u00e1n b\u1ea3o hi\u1ec3m, KPC\u0110.<\/span><\/li>\n
                    3. H\u1ea1ch to\u00e1n thu\u1ebf TNCN.<\/span><\/li>\n
                    4. H\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb.<\/span><\/li>\n
                    5. \u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n.<\/span><\/li>\n
                    6. Quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng .<\/span><\/li>\n
                    7. C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 ch\u01b0a: Ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng\u2026<\/span><\/li>\n
                    8. C\u00e1c th\u1ee7 t\u1ee5c lao \u0111\u1ed9ng kh\u00e1c\u2026<\/span><\/li>\n<\/ol>\n

                      Thu\u1ebf ph\u1ea3i n\u1ed9p\u00a0<\/b><\/h3>\n
                        \n
                      1. L\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/li>\n<\/ol>\n

                        Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN:<\/b><\/p>\n

                          \n
                        1. L\u0169y ti\u1ebfn, to\u00e0n ph\u1ea7n.\u00a0<\/span><\/li>\n
                        2. L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/li>\n
                        3. \u0110i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN?<\/span><\/li>\n
                        4. \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft thu\u1ebf TNCN theo m\u1eabu 08.<\/span><\/li>\n
                        5. Ph\u00e1t sinh thu\u1ebf TNCN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng?\u00a0<\/span><\/li>\n
                        6. C\u00f3 tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN.<\/span><\/li>\n<\/ol>\n

                          Thu\u1ebf DN:<\/b><\/p>\n

                            \n
                          1. \u0110\u00e3 h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n truy thu, ph\u1ea1t thu\u1ebf?<\/span><\/li>\n
                          2. K\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 ch\u01b0a?<\/span><\/li>\n
                          3. K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ch\u01b0a?<\/span><\/li>\n
                          4. \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ph\u00e1t sinh t\u1edd khai v\u00e0 h\u1ea1ch to\u00e1n.<\/span><\/li>\n
                          5. Lo\u1ea1i tr\u1eeb chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 (nh\u1eadp v\u00e0o m\u1ee5c B4 t\u1edd khai quy\u1ebft to\u00e1n).<\/span><\/li>\n
                          6. T\u1ea1m n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng B\u0110S,x\u00e2y l\u1eafp v\u00e3ng lai.<\/span><\/li>\n
                          7. T\u1ea1m n\u1ed9p thu\u1ebf TNDN \u0111\u1ee7.<\/span><\/li>\n<\/ol>\n

                            V\u1ed1n\u00a0<\/b><\/h3>\n
                              \n
                            1. V\u1ed1n \u0111i\u1ec1u l\u1ec7 g\u00f3p \u0111\u1ee7 ch\u01b0a? \u0110\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt DN v\u1ec1 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/li>\n
                            2. G\u00f3p v\u1ed1n \u1ea3o d\u1eabn t\u1edbi ti\u1ec1n m\u1eb7t l\u1edbn, trong khi \u0111\u00f3 c\u00f3 ph\u00e1t sinh chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<\/ol>\n

                              >> R\u1ee7i ro l\u00e3i vay b\u1ecb lo\u1ea1i.<\/span><\/p>\n

                                \n
                              1. Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n?<\/span><\/li>\n
                              2. Danh s\u00e1ch c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n.<\/span><\/li>\n<\/ol>\n

                                Doanh thu\u00a0<\/b><\/h3>\n
                                  \n
                                1. Xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u00fang th\u1eddi \u0111i\u1ec3m kh\u00f4ng?\u00a0<\/span><\/li>\n<\/ol>\n

                                  L\u01b0u \u00fd:<\/span><\/p>\n

                                    \n
                                  1. C\u00f4ng ty x\u00e2y d\u1ef1ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu.<\/span><\/li>\n
                                  2. Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i.<\/span><\/li>\n
                                  3. H\u1ea1ch to\u00e1n h\u00e0ng b\u1ecb kh\u00e1ch tr\u1ea3 l\u1ea1i.<\/span><\/li>\n
                                  4. H\u1ed3 s\u01a1 doanh thu \u0111\u00e3 ph\u00f9 h\u1ee3p ch\u01b0a?<\/span><\/li>\n
                                  5. \u0110\u1ed1i chi\u1ebfu t\u1edd khai v\u1edbi s\u1ed5 s\u00e1ch.<\/span><\/li>\n
                                  6. Chi ti\u1ebft doanh thu theo l\u0129nh v\u1ef1c, \u0111\u1ecba ph\u01b0\u01a1ng theo y\u00eau c\u1ea7u s\u1ebfp.<\/span><\/li>\n
                                  7. Thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh kh\u00f4ng?<\/span><\/li>\n
                                  8. Tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u1ea7n ph\u1ea3i \u0111\u00f3ng d\u1ea5u b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i?<\/span><\/li>\n<\/ol>\n

                                    Chi ph\u00ed\u00a0<\/b><\/h3>\n
                                      \n
                                    1. R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 kh\u00f4ng? C\u00f3 tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu. nh\u01b0ng ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n (TK 335).Li\u1ec7t k\u00ea c\u00e1c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd h\u1ee3p l\u1ec7,l\u01b0u l\u1ea1i \u0111\u1ec3 d\u00f9ng sau n\u00e0y.<\/span><\/li>\n
                                    2. Chi ph\u00ed h\u1ea1ch to\u00e1n \u0111\u00fang k\u1ef3 kh\u00f4ng?<\/span><\/li>\n<\/ol>\n

                                      K\u1ebft chuy\u1ec3n KQKD cu\u1ed1i k\u1ef3; s\u1eed d\u1ee5ng TK 911: Nguy\u00ean t\u1eafc t\u00e0i kho\u1ea3n lo\u1ea1i 5 tr\u1edf \u0111i kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0.<\/b><\/h3>\n

                                      B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/b><\/h3>\n
                                        \n
                                      1. L\u00ean s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, k\u1ebft qu\u1ea3 kinh doanh ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u00ean s\u1ed1 li\u1ec7u, c\u00f4ng vi\u1ec7c c\u1ee7a b\u1ea1n l\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u00fang, ch\u1ee9ng t\u1eeb \u1ed5n ch\u01b0a, l\u01b0u tr\u1eef khoa h\u1ecdc.<\/span><\/li>\n
                                      2. Thuy\u1ebft minh: ch\u1ee7 y\u1ebfu l\u00e0 t\u1ef1 l\u00e0m L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp: ph\u1ea7n m\u1ec1m kh\u00f4ng cho c\u00e1c b\u1ea1n con s\u1ed1 ch\u00ednh x\u00e1c \u2013> T\u1ef1 l\u00e0m \u2013 N\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan th\u1ea9m quy\u1ec1n \u0111\u00fang h\u1ea1n\u2026<\/span><\/li>\n<\/ol>\n

                                        C\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c\u00a0<\/b><\/h3>\n
                                          \n
                                        1. Ki\u1ec3m to\u00e1n.<\/span><\/li>\n
                                        2. N\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan th\u1ea9m quy\u1ec1n Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n
                                        3. C\u00e2n \u0111\u1ed1i l\u00e3i l\u1ed7\u2026<\/span><\/li>\n<\/ol>\n

                                          T\u1ea1m k\u1ebft<\/b><\/p>\n

                                          L\u1eadp BCTC s\u1ebd kh\u00f4ng c\u00f2n l\u00e0 \u00e1p l\u1ef1c n\u1ebfu k\u1ebf to\u00e1n l\u00e0m \u0111\u00fang tr\u00e1ch nhi\u1ec7m v\u00e0 n\u1eafm r\u00f5 ki\u1ebfn th\u1ee9c v\u1ec1 k\u1ebf to\u00e1n c\u0169ng nh\u01b0 c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan khi l\u00e0m BCTC. K\u1ebf to\u00e1n h\u00e3y t\u1eadn d\u1ee5ng c\u00e1c ti\u1ec7n \u00edch v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho c\u00f4ng vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, r\u00e0 so\u00e1t \u0111\u01b0\u1ee3c nhanh ch\u00f3ng h\u01a1n, thu\u1eadn ti\u1ec7n h\u01a1n. Nh\u1eefng \u0111\u1ea7u m\u1ee5c \u0111\u01b0\u1ee3c n\u00eau ra \u1edf b\u00e0i vi\u1ebft tr\u00ean hy v\u1ecdng c\u00f3 th\u1ec3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n r\u00e0 so\u00e1t hi\u1ec7u qu\u1ea3 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t cho vi\u1ec7c l\u1eadp BCTC cu\u1ed1i k\u1ef3.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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