{"id":7610,"date":"2022-11-17T10:22:27","date_gmt":"2022-11-17T03:22:27","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7610"},"modified":"2025-11-11T13:32:13","modified_gmt":"2025-11-11T06:32:13","slug":"15-nguyen-tac-mot-so-luu-y-khi-lap-bao-cao-tai-chinh-hop-nhat","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/15-nguyen-tac-mot-so-luu-y-khi-lap-bao-cao-tai-chinh-hop-nhat\/","title":{"rendered":"15 NGUY\u00caN T\u1eaeC &#038; M\u1ed8T S\u1ed0 L\u01afU \u00dd KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH H\u1ee2P NH\u1ea4T"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP g\u1eedi b\u1ea1n \u0111\u1ecdc 15 nguy\u00ean t\u1eafc v\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u00e0m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/p>\n<p><em>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u2013 VAS 25 v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf IAS 27 \u0111\u1ec1u y\u00eau c\u1ea7u C\u00f4ng ty m\u1eb9 ph\u1ea3i l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, trong \u0111\u00f3 c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p l\u1ea1i v\u00e0 tr\u00ecnh b\u00e0y nh\u01b0 m\u1ed9t doanh nghi\u1ec7p hay \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t.<\/em><\/p>\n<p><em>B\u00e0i vi\u1ebft n\u00e0y sau khi n\u00eau c\u00e1c nguy\u00ean t\u1eafc\/quy \u0111\u1ecbnh c\u0103n b\u1ea3n l\u1eadp BCTC h\u1ee3p nh\u1ea5t theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 202\/2014\/TT\/BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd \u0111\u01b0a ra m\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/em><\/p>\n<p><strong>I.C\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00f4ng ty m\u1eb9<\/strong><\/p>\n<p>1.M\u1ed9t c\u00f4ng ty \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f4ng ty m\u1eb9 c\u1ee7a m\u1ed9t c\u00f4ng ty kh\u00e1c n\u1ebfu c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t th\u00f4ng qua vi\u1ec7c chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty n\u00e0y m\u00e0 kh\u00f4ng ch\u1ec9 x\u00e9t t\u1edbi h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd, hay t\u00ean g\u1ecdi c\u1ee7a c\u00f4ng ty \u0111\u00f3. C\u00f4ng ty m\u1eb9 c\u00f3 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n<p>a) N\u1eafm gi\u1eef tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u1edf C\u00f4ng ty con. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft theo gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh v\u00e0 t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft t\u00ednh tr\u00ean c\u01a1 s\u1edf v\u1ed1n th\u1ef1c g\u00f3p th\u00ec quy\u1ec1n bi\u1ec3u quy\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111i\u1ec1u l\u1ec7 doanh nghi\u1ec7p ho\u1eb7c theo s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c b\u00ean;<\/p>\n<p>b) C\u00f3 quy\u1ec1n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp b\u1ed5 nhi\u1ec7m ho\u1eb7c b\u00e3i mi\u1ec5n \u0111a s\u1ed1 c\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty con;<\/p>\n<p>c) C\u00f3 quy\u1ec1n b\u1ecf \u0111a s\u1ed1 phi\u1ebfu t\u1ea1i c\u00e1c cu\u1ed9c h\u1ecdp c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c c\u1ea5p qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/p>\n<p>d) C\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty con;<\/p>\n<p>\u0111) C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c tho\u1ea3 thu\u1eadn d\u00e0nh cho c\u00f4ng ty m\u1eb9 h\u01a1n 50% quy\u1ec1n bi\u1ec3u quy\u1ebft;<\/p>\n<p>e) C\u00f3 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy ch\u1ebf tho\u1ea3 thu\u1eadn.<\/p>\n<p>2.Khi x\u00e1c \u0111\u1ecbnh quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9, ngo\u00e0i c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, doanh nghi\u1ec7p ph\u1ea3i xem x\u00e9t quy\u1ec1n bi\u1ec3u quy\u1ebft ti\u1ec1m n\u0103ng ph\u00e1t sinh t\u1eeb c\u00e1c quy\u1ec1n ch\u1ecdn mua ho\u1eb7c c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 v\u00e0 c\u00f4ng c\u1ee5 v\u1ed1n c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i. N\u1ebfu c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 v\u00e0 c\u00f4ng c\u1ee5 v\u1ed1n n\u00eau tr\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, v\u00ed d\u1ee5 kh\u00f4ng th\u1ec3 chuy\u1ec3n \u0111\u1ed5i tr\u01b0\u1edbc m\u1ed9t th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u00f3 trong t\u01b0\u01a1ng lai ho\u1eb7c cho \u0111\u1ebfn khi m\u1ed9t s\u1ef1 ki\u1ec7n trong t\u01b0\u01a1ng lai x\u1ea3y ra th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n ki\u1ec3m so\u00e1t.<\/p>\n<p><strong>II. 15 nguy\u00ean t\u1eafc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/strong><\/p>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) h\u1ee3p nh\u1ea5t kh\u00f4ng ph\u1ea3i \u0111\u01a1n gi\u1ea3n l\u00e0 c\u1ed9ng c\u00e1c con s\u1ed1 gi\u1ea3n \u0111\u01a1n l\u1ea1i v\u1edbi nhau. BCTC h\u1ee3p nh\u1ea5t c\u1ea7n c\u00f3 c\u00e1c k\u1ef9 thu\u1eadt kh\u00e1 ph\u1ee9c t\u1ea1p \u0111\u1ec3 lo\u1ea1i tr\u1eeb c\u00e1c giao d\u1ecbch tr\u00f9ng l\u1eafp v\u00e0 \u0111\u1ec3 b\u00e1o c\u00e1o m\u1ed9t nh\u00f3m c\u00e1c c\u00f4ng ty nh\u01b0 l\u00e0 m\u1ed9t c\u00f4ng ty, m\u1ed9t th\u1ef1c th\u1ec3 ri\u00eang bi\u1ec7t. C\u00e1c nguy\u00ean t\u1eafc c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7611 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/1a8b3e63-5ebe-484f-920d-f3c16a0db786.jpg\" alt=\"\" width=\"1242\" height=\"743\" \/><\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 1: C\u00f4ng ty m\u1eb9 khi l\u1eadp BCTC h\u1ee3p nh\u1ea5t ph\u1ea3i h\u1ee3p nh\u1ea5t BCTC ri\u00eang c\u1ee7a m\u00ecnh v\u00e0 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con \u1edf trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc do c\u00f4ng ty m\u1eb9 ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/em><\/strong><\/p>\n<p><em>C\u00f4ng ty m\u1eb9 kh\u00f4ng ph\u1ea3i \u0111\u01b0a v\u00e0o BCTC h\u1ee3p nh\u1ea5t c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau :<\/em><\/p>\n<p>a) Quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 ch\u1ec9 l\u00e0 t\u1ea1m th\u1eddi v\u00ec c\u00f4ng ty con n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c mua v\u00e0 n\u1eafm gi\u1eef cho m\u1ee5c \u0111\u00edch b\u00e1n l\u1ea1i trong th\u1eddi gian kh\u00f4ng qu\u00e1 12 th\u00e1ng.<\/p>\n<p>\u2013 Quy\u1ec1n ki\u1ec3m so\u00e1t t\u1ea1m th\u1eddi ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua c\u00f4ng ty con v\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t t\u1ea1m th\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con m\u00e0 ph\u1ea3i ph\u00e2n lo\u1ea1i l\u00e0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh.<\/p>\n<p>\u2013 N\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m mua, c\u00f4ng ty m\u1eb9 \u0111\u00e3 ph\u00e2n lo\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 l\u00e0 c\u00f4ng ty con, sau \u0111\u00f3 c\u00f4ng ty m\u1eb9 d\u1ef1 ki\u1ebfn tho\u00e1i v\u1ed1n trong th\u1eddi gian d\u01b0\u1edbi 12 th\u00e1ng ho\u1eb7c c\u00f4ng ty con d\u1ef1 ki\u1ebfn ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3, chia t\u00e1ch, s\u00e1p nh\u1eadp, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng trong th\u1eddi gian d\u01b0\u1edbi 12 th\u00e1ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c coi quy\u1ec1n ki\u1ec3m so\u00e1t l\u00e0 t\u1ea1m th\u1eddi.<\/p>\n<p>b) Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty con b\u1ecb h\u1ea1n ch\u1ebf trong th\u1eddi gian tr\u00ean 12 th\u00e1ng v\u00e0 \u0111i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 t\u1edbi kh\u1ea3 n\u0103ng chuy\u1ec3n v\u1ed1n cho c\u00f4ng ty m\u1eb9.<\/p>\n<p><em>C\u00f4ng ty m\u1eb9 kh\u00f4ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u1ed1i v\u1edbi:<\/em><\/p>\n<p>a) C\u00f4ng ty con c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c bi\u1ec7t v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con kh\u00e1c trong t\u1eadp \u0111o\u00e0n;<\/p>\n<p>b) C\u00f4ng ty con l\u00e0 Qu\u1ef9 t\u00edn th\u00e1c, Qu\u1ef9 t\u01b0\u01a1ng h\u1ed7, Qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m ho\u1eb7c c\u00e1c doanh nghi\u1ec7p t\u01b0\u01a1ng t\u1ef1.<\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 2.\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c\u00a0l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y theo c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u01b0 BCTC c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp\u00a0theo qui \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u201cTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d v\u00e0 qui \u0111\u1ecbnh c\u1ee7a c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c c\u00f3 li\u00ean quan.<\/em><\/strong><\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 3.\u00a0BCTC h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf\u00a0\u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t cho c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u00f9ng lo\u1ea1i\u00a0trong nh\u1eefng ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1 trong to\u00e0n T\u1eadp \u0111o\u00e0n.<\/em><\/strong><\/p>\n<p>a) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty con s\u1eed d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c v\u1edbi ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong t\u1eadp \u0111o\u00e0n th\u00ec BCTC \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ee3p nh\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo ch\u00ednh s\u00e1ch chung c\u1ee7a t\u1eadp \u0111o\u00e0n. C\u00f4ng ty m\u1eb9 c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn c\u00f4ng ty con th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i BCTC d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n.<\/p>\n<p>b) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty con kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u1edbi ch\u00ednh s\u00e1ch chung c\u1ee7a t\u1eadp \u0111o\u00e0n th\u00ec trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 v\u1ec1 c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y theo c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c nhau v\u00e0 ph\u1ea3i thuy\u1ebft minh r\u00f5 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c \u0111\u00f3.<\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 4.\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty con s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ee3p nh\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp cho c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/em><\/strong><\/p>\n<p>N\u1ebfu ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n l\u00e0 kh\u00e1c nhau, c\u00f4ng ty con ph\u1ea3i l\u1eadp th\u00eam m\u1ed9t b\u1ed9 BCTC cho m\u1ee5c \u0111\u00edch h\u1ee3p nh\u1ea5t c\u00f3 k\u1ef3 k\u1ebf to\u00e1n tr\u00f9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty m\u1eb9. N\u1ebfu \u0111i\u1ec1u n\u00e0y kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, c\u00e1c BCTC \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi \u0111i\u1ec1u ki\u1ec7n l\u00e0 th\u1eddi gian ch\u00eanh l\u1ec7ch \u0111\u00f3 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 th\u00e1ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, BCTC s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ee3p nh\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh cho \u1ea3nh h\u01b0\u1edfng c\u1ee7a nh\u1eefng giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n quan tr\u1ecdng x\u1ea3y ra gi\u1eefa ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty con v\u00e0 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a t\u1eadp \u0111o\u00e0n. \u0110\u1ed9 d\u00e0i c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o v\u00e0 s\u1ef1 kh\u00e1c nhau v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t qua c\u00e1c k\u1ef3.<\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 5.\u00a0K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty con ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o BCTC h\u1ee3p nh\u1ea5t k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng ty m\u1eb9 n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f4ng ty con v\u00e0 ch\u1ea5m d\u1ee9t v\u00e0o ng\u00e0y c\u00f4ng ty m\u1eb9 th\u1ef1c s\u1ef1 ch\u1ea5m d\u1ee9t quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f4ng ty con. Kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cC\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh\u201d k\u1ec3 t\u1eeb khi doanh nghi\u1ec7p \u0111\u00f3 kh\u00f4ng c\u00f2n l\u00e0 c\u00f4ng ty con v\u00e0 c\u0169ng kh\u00f4ng tr\u1edf th\u00e0nh c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/em><\/strong><\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 6.\u00a0Ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t trong t\u00e0i s\u1ea3n thu\u1ea7n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee7a c\u00f4ng ty con t\u1ea1i ng\u00e0y mua ph\u1ea3i \u0111\u01b0\u1ee3c\u00a0tr\u00ecnh b\u00e0y theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/em><\/strong><em>,<\/em>\u00a0c\u1ee5 th\u1ec3:<\/p>\n<p>a) T\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con t\u1ea1i ng\u00e0y mua \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. N\u1ebfu c\u00f4ng ty m\u1eb9 kh\u00f4ng s\u1edf h\u1eefu 100% c\u00f4ng ty con th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ph\u1ea3i ph\u00e2n b\u1ed5 cho c\u1ea3 c\u1ed5 \u0111\u00f4ng m\u1eb9 v\u00e0 c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t.<\/p>\n<p>b) Sau ng\u00e0y mua, n\u1ebfu c\u00e1c t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty con t\u1ea1i ng\u00e0y mua (c\u00f3 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd kh\u00e1c bi\u1ec7t so v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5) \u0111\u01b0\u1ee3c kh\u1ea5u hao, thanh l\u00fd ho\u1eb7c b\u00e1n th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u00e0o:<\/p>\n<p>\u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng m\u1eb9;<\/p>\n<p>\u2013 L\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t.<\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 7.\u00a0N\u1ebfu c\u00f3\u00a0ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con t\u1ea1i ng\u00e0y mua, c\u00f4ng ty m\u1eb9 ph\u1ea3i ghi nh\u1eadn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh.<\/em><\/strong><\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 8.\u00a0L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c l\u00e3i t\u1eeb giao d\u1ecbch mua r\u1ebb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n\u00a0c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee7a c\u00f4ng ty con t\u1ea1i ng\u00e0y mua do c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef (th\u1eddi \u0111i\u1ec3m c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f4ng ty con).<\/em><\/strong><\/p>\n<p>a) Th\u1eddi gian ph\u00e2n b\u1ed5 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng qu\u00e1 10 n\u0103m, b\u1eaft \u0111\u1ea7u k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng ty m\u1eb9 ki\u1ec3m so\u00e1t c\u00f4ng ty con theo nguy\u00ean t\u1eafc: Vi\u1ec7c ph\u00e2n b\u1ed5 ph\u1ea3i th\u1ef1c hi\u1ec7n d\u1ea7n \u0111\u1ec1u qua c\u00e1c n\u0103m. \u0110\u1ecbnh k\u1ef3 c\u00f4ng ty m\u1eb9 ph\u1ea3i \u0111\u00e1nh gi\u00e1 t\u1ed5n th\u1ea5t l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i t\u1ea1i c\u00f4ng ty con, n\u1ebfu c\u00f3 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y s\u1ed1 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i b\u1ecb t\u1ed5n th\u1ea5t l\u1edbn h\u01a1n s\u1ed1 ph\u00e2n b\u1ed5 h\u00e0ng n\u0103m th\u00ec ph\u00e2n b\u1ed5 theo s\u1ed1 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i b\u1ecb t\u1ed5n th\u1ea5t ngay trong k\u1ef3 ph\u00e1t sinh. M\u1ed9t s\u1ed1 b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i b\u1ecb t\u1ed5n th\u1ea5t nh\u01b0:<\/p>\n<p>\u2013 Sau ng\u00e0y ki\u1ec3m so\u00e1t c\u00f4ng ty con, n\u1ebfu gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 th\u00eam nh\u1ecf h\u01a1n ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty m\u1eb9 trong gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con \u0111\u01b0\u1ee3c mua th\u00eam;<\/p>\n<p>\u2013 Gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00f4ng ty con b\u1ecb gi\u1ea3m (v\u00ed d\u1ee5 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ed5 phi\u1ebfu c\u00f4ng ty con b\u1ecb gi\u1ea3m \u0111\u00e1ng k\u1ec3 do c\u00f4ng ty con li\u00ean t\u1ee5c l\u00e0m \u0103n thua l\u1ed7);<\/p>\n<p>\u2013 H\u1ea1ng s\u1eafp x\u1ebfp t\u00edn nhi\u1ec7m b\u1ecb gi\u1ea3m trong th\u1eddi gian d\u00e0i; C\u00f4ng ty con l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u00f3 nguy c\u01a1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/p>\n<p>\u2013 C\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 t\u00e0i ch\u00ednh b\u1ecb suy gi\u1ea3m m\u1ed9t c\u00e1ch nghi\u00eam tr\u1ecdng v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng\u2026<\/p>\n<p>b) Trong giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh qua nhi\u1ec1u giai \u0111o\u1ea1n, khi x\u00e1c \u0111\u1ecbnh l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c l\u00e3i t\u1eeb giao d\u1ecbch mua gi\u00e1 r\u1ebb (l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u00e2m), gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 t\u1ed5ng c\u1ee7a gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i ng\u00e0y \u0111\u1ea1t \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f4ng ty con c\u1ed9ng v\u1edbi gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u1eefng l\u1ea7n trao \u0111\u1ed5i tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y c\u00f4ng ty m\u1eb9 ki\u1ec3m so\u00e1t c\u00f4ng ty con.<\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 9.\u00a0N\u1ebfu sau khi \u0111\u00e3 ki\u1ec3m so\u00e1t c\u00f4ng ty con, n\u1ebfu c\u00f4ng ty m\u1eb9 ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con \u0111\u1ec3 t\u0103ng t\u1ef7 l\u1ec7 l\u1ee3i \u00edch n\u1eafm gi\u1eef, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 th\u00eam v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con mua th\u00eam ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c giao d\u1ecbch v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (kh\u00f4ng ghi nh\u1eadn nh\u01b0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c l\u00e3i t\u1eeb giao d\u1ecbch mua gi\u00e1 r\u1ebb). Trong tr\u01b0\u1eddng h\u1ee3p\u00a0sau khi \u0111\u00e3 ki\u1ec3m so\u00e1t c\u00f4ng ty con, c\u00f4ng ty m\u1eb9 kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd\u00a0nh\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m so\u00e1t c\u00f4ng ty con.<\/em><\/strong><\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 10.\u00a0C\u00e1c ch\u1ec9 ti\u00eau trong\u00a0B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng c\u00e1ch c\u1ed9ng t\u1eebng ch\u1ec9 ti\u00eau\u00a0thu\u1ed9c B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a C\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con trong t\u1eadp \u0111o\u00e0n sau \u0111\u00f3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c n\u1ed9i dung sau:<\/em><\/strong><\/p>\n<p>a) Gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty m\u1eb9 trong t\u1eebng c\u00f4ng ty con v\u00e0 ph\u1ea7n v\u1ed1n c\u1ee7a c\u00f4ng ty m\u1eb9 trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty con ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c l\u00e3i t\u1eeb giao d\u1ecbch mua gi\u00e1 r\u1ebb (n\u1ebfu c\u00f3);<\/p>\n<p>b) Ph\u00e2n b\u1ed5 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i;<\/p>\n<p>c) L\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t th\u00e0nh m\u1ed9t ch\u1ec9 ti\u00eau ri\u00eang thu\u1ed9c ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t;<\/p>\n<p>d) S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, cho vay\u2026 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng t\u1eadp \u0111o\u00e0n ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ho\u00e0n to\u00e0n;<\/p>\n<p>\u0111) C\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9;<\/p>\n<p>e) C\u00e1c kho\u1ea3n l\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n \u0111ang n\u1eb1m trong gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (nh\u01b0 h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u2026) ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ho\u00e0n to\u00e0n. C\u00e1c kho\u1ea3n l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111ang ph\u1ea3n \u00e1nh trong gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u2026) c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf tr\u1eeb khi chi ph\u00ed g\u00e2y ra kho\u1ea3n l\u1ed7 \u0111\u00f3 kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 11.\u00a0S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu t\u1eeb vi\u1ec7c tho\u00e1i v\u1ed1n t\u1ea1i c\u00f4ng ty con v\u00e0 gi\u00e1 tr\u1ecb ph\u1ea7n t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con b\u1ecb tho\u00e1i v\u1ed1n c\u1ed9ng v\u1edbi (+) gi\u00e1 tr\u1ecb ph\u1ea7n l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft\u00a0\u0111\u01b0\u1ee3c ghi nh\u1eadn ngay trong k\u1ef3 ph\u00e1t sinh theo nguy\u00ean t\u1eafc:<\/em><\/strong><\/p>\n<p>a) N\u1ebfu giao d\u1ecbch tho\u00e1i v\u1ed1n kh\u00f4ng l\u00e0m c\u00f4ng ty m\u1eb9 m\u1ea5t quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi c\u00f4ng ty con, to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i\u201d tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/p>\n<p>b) N\u1ebfu giao d\u1ecbch tho\u00e1i v\u1ed1n d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u00f4ng ty m\u1eb9 m\u1ea5t quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi c\u00f4ng ty con, to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t. Kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng ho\u1eb7c k\u1ebf to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ec3 t\u1eeb khi c\u00f4ng ty m\u1eb9 kh\u00f4ng c\u00f2n n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f4ng ty con.<\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 12.\u00a0Sau khi th\u1ef1c hi\u1ec7n t\u1ea5t c\u1ea3 c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh,\u00a0ph\u1ea7n ch\u00eanh l\u1ec7ch ph\u00e1t sinh do vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau thu\u1ed9c B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/em><\/strong><\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 13.\u00a0B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con theo nguy\u00ean t\u1eafc:<\/em><\/strong><\/p>\n<p>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t ch\u1ec9 tr\u00ecnh b\u00e0y lu\u1ed3ng ti\u1ec1n gi\u1eefa t\u1eadp \u0111o\u00e0n v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i t\u1eadp \u0111o\u00e0n, bao g\u1ed3m c\u1ea3 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u1edbi c\u00e1c c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t c\u1ee7a t\u1eadp \u0111o\u00e0n v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t theo 3 lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. To\u00e0n b\u1ed9 c\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ho\u00e0n to\u00e0n tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t.<\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 14.\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 c\u00f3 c\u00e1c c\u00f4ng ty con l\u1eadp BCTC b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n kh\u00e1c v\u1edbi \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9, tr\u01b0\u1edbc khi h\u1ee3p nh\u1ea5t BCTC, c\u00f4ng ty m\u1eb9\u00a0ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i to\u00e0n b\u1ed9 BCTC c\u1ee7a c\u00e1c c\u00f4ng ty con sang \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9.<\/em><\/strong><\/p>\n<p><strong><em>Nguy\u00ean t\u1eafc 15.\u00a0B\u1ea3n thuy\u1ebft minh BCTC nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 gi\u1ea3i th\u00edch th\u00eam c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh, \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t; B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan trong qu\u00e1 tr\u00ecnh h\u1ee3p nh\u1ea5t B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/em><\/strong><\/p>\n<p><strong>III. Tr\u00ecnh t\u1ef1 h\u1ee3p nh\u1ea5t B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con<\/strong><\/p>\n<p><em>1.H\u1ee3p c\u1ed9ng c\u00e1c ch\u1ec9 ti\u00eau trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty m\u1eb9<\/em>v\u00e0 c\u00e1c c\u00f4ng ty con trong t\u1eadp \u0111o\u00e0n.<\/p>\n<p><em>2.Lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty m\u1eb9 trong t\u1eebng c\u00f4ng ty con<\/em>, ph\u1ea7n t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty con v\u00e0 ghi nh\u1eadn l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c l\u00e3i t\u1eeb giao d\u1ecbch mua gi\u00e1 r\u1ebb (n\u1ebfu c\u00f3).<\/p>\n<p><em>3.Ph\u00e2n b\u1ed5 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i (n\u1ebfu c\u00f3).<\/em><\/p>\n<p><em>4.T\u00e1ch l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t.<\/em><\/p>\n<p><em>5.Lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9<\/em>trong t\u1eadp \u0111o\u00e0n.<\/p>\n<p>6.L\u1eadp <em>B\u1ea3ng t\u1ed5ng h\u1ee3p b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/em>v\u00e0\u00a0<em>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ec9 ti\u00eau h\u1ee3p nh\u1ea5t<\/em>. Sau khi l\u1eadp c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, c\u0103n c\u1ee9 v\u00e0o ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng v\u00e0 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau thu\u1ed9c B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ed5ng \u1ea3nh h\u01b0\u1edfng ph\u00e1t sinh t\u1eeb vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh doanh thu, chi ph\u00ed t\u1edbi l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/p>\n<p>7.L\u1eadp <em>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/em>c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ec9 ti\u00eau h\u1ee3p nh\u1ea5t sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 lo\u1ea1i tr\u1eeb cho c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.<\/p>\n<p><strong>IV.M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/strong><\/p>\n<p>1.Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t ch\u1ec9 c\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p \u0111\u00f3 l\u00e0: Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp v\u00e0 Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p>2.L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ch\u1ec9 ph\u00e1t sinh duy nh\u1ea5t m\u1ed9t l\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng ty m\u1eb9 ki\u1ec3m so\u00e1t c\u00f4ng ty con.<\/p>\n<p>3.B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0 b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u1ea3 t\u1eadp \u0111o\u00e0n v\u00ec th\u1ebf n\u1ebfu ch\u1ec9 \u0111\u00e1nh gi\u00e1 t\u1eebng \u0111\u01a1n v\u1ecb trong t\u1eadp \u0111o\u00e0n th\u00ec ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh to\u00e0n t\u1eadp \u0111o\u00e0n. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 lu\u00f4n quan t\u00e2m \u0111\u1ebfn th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00e1c thay \u0111\u1ed5i v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ea7n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin v\u1ec1 t\u1eadp \u0111o\u00e0n nh\u01b0 m\u1ed9t doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp kh\u00f4ng t\u00ednh \u0111\u1ebfn ranh gi\u1edbi ph\u00e1p l\u00fd c\u1ee7a c\u00e1c ph\u00e1p nh\u00e2n ri\u00eang bi\u1ec7t.<\/p>\n<p>4.Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 duy tr\u00ec t\u00ednh l\u0169y k\u1ebf c\u1ee7a d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 l\u0169y k\u1ebf b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty con.<\/p>\n<p>5.Quy \u0111\u1ecbnh v\u1ec1 c\u1ed5 phi\u1ebfu qu\u1ef9 tr\u00ean B\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang: Theo lu\u1eadt doanh nghi\u1ec7p 2020 t\u1ea1i \u0111i\u1ec1u 134 th\u00ec kh\u00f4ng cho ph\u00e9p \u0111\u1ea7u t\u01b0 ng\u01b0\u1ee3c (kinh doanh c\u1ed5 phi\u1ebfu qu\u1ef9), n\u1ebfu c\u00f4ng ty con t\u1ed3n t\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ki\u1ec3m so\u00e1t th\u00ec ph\u1ea3i t\u00e1ch tr\u1ea3 cho c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t.<\/p>\n<p>6.L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh h\u1ee3p nh\u1ea5t kinh doanh kh\u00f4ng th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u01b0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn ri\u00eang bi\u1ec7t l\u00e0 t\u00e0i s\u1ea3n trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t do \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t sinh v\u00e0 t\u1ed3n t\u1ea1i tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u00f4ng qua vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 b\u1ecf ti\u1ec1n ra \u0111\u1ec3 \u0111\u1ea7u t\u01b0.<\/p>\n<p>7.Khi mua b\u00e1n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n, v\u00e0 ph\u00e1t sinh giao d\u1ecbch gi\u1eefa t\u1eadp \u0111o\u00e0n v\u1edbi c\u00f4ng ty li\u00ean doanh li\u00ean k\u1ebft \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch n\u1ed9i b\u1ed9 th\u00ec t\u00f9y thu\u1ed9c \u0111\u1eb7c th\u00f9 t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n v\u00e0 ghi nh\u1eadn l\u00e3i l\u1ed7 th\u00ec ph\u1ea3i t\u00ednh thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ph\u1ea3i lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/p>\n<p>\u0110\u1ec3 gi\u00fap tinh gi\u1ea3n nh\u00e2n l\u1ef1c, gi\u1ea3m thi\u1ec3u kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 v\u1edbi ri\u00eang k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u00e0 c\u00f2n v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ph\u1ea7n h\u00e0nh, FTS \u0111\u00e3 ph\u00e1t tri\u1ec3n\u00a0ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP v\u1edbi c\u00e1c t\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/p>\n<ul>\n<li><a href=\"https:\/\/fts.com.vn\/\">Ph\u1ea7n m\u1ec1m FTS ERP<\/a> \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf v\u1edbi <strong>h\u1ec7 th\u1ed1ng m\u1edf, m\u1ec1m d\u1ebbo, linh ho\u1ea1t<\/strong> \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c t\u00ednh n\u0103ng kh\u00f4ng ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u hi\u1ec7n t\u1ea1i m\u00e0 c\u00f2n s\u1eb5n s\u00e0ng cho s\u1ef1 ph\u00e1t tri\u1ec3n trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh.<\/li>\n<li>FTS ERP \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI \u1edf Vi\u1ec7t Nam, v\u1edbi <strong>kh\u1ea3 n\u0103ng \u0111a ti\u1ec1n t\u1ec7<\/strong> (c\u00f3 th\u1ec3 k\u1ebft xu\u1ea5t t\u1ea5t c\u1ea3 c\u00e1c s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb b\u1eb1ng VND v\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00e1c). B\u00ean c\u1ea1nh \u0111\u00f3 FTS ERP h\u1ed7 tr\u1ee3 giao di\u1ec7n <strong>nhi\u1ec1u ng\u00f4n ng\u1eef nh\u01b0<\/strong>: ti\u1ebfng Vi\u1ec7t, ti\u1ebfng H\u00e0n, Ti\u1ebfng Nh\u1eadt, Ti\u1ebfng L\u00e0o, Ti\u1ebfng Anh\u2026<\/li>\n<li><strong>T\u00edch h\u1ee3p s\u1eb5n gi\u1ea3i ph\u00e1p H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00fap <em>ti\u1ebft ki\u1ec7m t\u1ed1i \u0111a th\u1eddi gian nh\u1eadp li\u1ec7u<\/em>, <em>gi\u1ea3m thi\u1ec3u sai s\u00f3t. <\/em><\/li>\n<li>\u0110\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ea7n h\u00e0nh c\u00f4ng n\u1ee3, ti\u1ec1n l\u01b0\u01a1ng, qu\u1ea3n l\u00fd mua, b\u00e1n h\u00e0ng, kho\u2026H\u1ed7 tr\u1ee3 t\u1ed5ng h\u1ee3p c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, qu\u1ea3n tr\u1ecb, t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/li>\n<li>K\u1ebft n\u1ed1i: T\u1ed5ng c\u1ee5c thu\u1ebf, H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, b\u00e1n h\u00e0ng, H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng\u2026 t\u1ea1o th\u00e0nh\u00a0<em>h\u1ec7 sinh th\u00e1i x\u1eed l\u00fd d\u1eef li\u1ec7u nhanh, ti\u1ec7n l\u1ee3i<\/em>.<\/li>\n<li>FTS ERP cho ph\u00e9p xu\u1ea5t th\u00f4ng tin ra c\u00e1c t\u1ec7p d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng Excel, Word, HTML, PDF,\u2026 v\u00e0 import c\u00e1c danh m\u1ee5c theo t\u1eadp Excel d\u1ec5 d\u00e0ng v\u00e0 chu\u1ea9n m\u1ef1c.<\/li>\n<li>FTS ERP cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng l\u00e0m vi\u1ec7c t\u1eeb xa, l\u00e0m vi\u1ec7c qua internet k\u1ebft n\u1ed1i d\u1eef li\u1ec7u \u0111\u1ebfn m\u00e1y ch\u1ee7 trung t\u00e2m. C\u00f3 th\u1ec3 nh\u1eadp s\u1ed1 li\u1ec7u, xem s\u1ed5 s\u00e1ch b\u00e1o c\u00e1o, theo d\u00f5i c\u00e1c th\u00f4ng tin qu\u1ea3n tr\u1ecb t\u1eeb nh\u00e0, trong khi \u0111i c\u00f4ng t\u00e1c, \u1edf b\u1ea5t k\u1ef3 n\u01a1i n\u00e0o v\u00e0 l\u00fac n\u00e0o m\u00e0 m\u00e1y t\u00ednh c\u1ee7a b\u1ea1n c\u00f3 k\u1ebft n\u1ed1i Internet.<\/li>\n<\/ul>\n<p>B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:<\/p>\n<p><a href=\"https:\/\/fts.com.vn\/bao-cao-tai-chinh-hop-nhat-la-gi-huong-dan-cach-lap-bao-cao-tai-chinh-hop-nhat\/\">B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH H\u1ee2P NH\u1ea4T L\u00c0 G\u00cc? H\u01af\u1edaNG D\u1eaaN C\u00c1CH L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH H\u1ee2P NH\u1ea4T<\/a><\/p>\n<p><strong><em>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/em><\/strong>\u00a0\u0111\u1ec3 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft v\u1ec1\u00a0<a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP g\u1eedi b\u1ea1n \u0111\u1ecdc 15 nguy\u00ean t\u1eafc v\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u00e0m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u2013 VAS 25 v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf IAS 27 \u0111\u1ec1u y\u00eau c\u1ea7u C\u00f4ng ty m\u1eb9 ph\u1ea3i l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y [&hellip;]<\/p>\n","protected":false},"featured_media":13594,"template":"","article_category":[10],"class_list":["post-7610","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13594"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7610"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}