{"id":8384,"date":"2023-07-13T08:00:51","date_gmt":"2023-07-13T01:00:51","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8384"},"modified":"2023-07-13T08:00:51","modified_gmt":"2023-07-13T01:00:51","slug":"he-thong-bao-cao-ke-toan","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/he-thong-bao-cao-ke-toan\/","title":{"rendered":"H\u1ec6 TH\u1ed0NG B\u00c1O C\u00c1O K\u1ebe TO\u00c1N"},"content":{"rendered":"

\"1\"<\/p>\n

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  1. B\u1ea3n ch\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/strong><\/li>\n<\/ol>\n

    B\u00e1o c\u00e1o k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong nh\u1eefng th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi ch\u00fang \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh gi\u00fap c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng th\u00f4ng tin t\u00e0i ch\u00ednh nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 \u0111\u1ec1 ra c\u00e1c quy\u1ebft \u0111\u1ecbnh cho ph\u00f9 h\u1ee3p.<\/p>\n

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    • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: <\/strong>Ph\u1ea3n \u00e1nh s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa nh\u1eefng s\u1ef1 ki\u1ec7n trong qu\u00e1 kh\u1ee9 v\u1edbi nh\u1eefng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn nh\u1eb1m cung c\u1ea5p th\u00f4ng tin ch\u1ee7 y\u1ebfu cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p.<\/li>\n
    • B\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb: <\/strong>H\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u01b0\u1ee3c so\u1ea1n th\u1ea3o v\u00e0 tr\u00ecnh b\u00e0y theo c\u00e1c y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u1eebng doanh nghi\u1ec7p, b\u00e1o c\u00e1o c\u00f3 t\u00ednh linh ho\u1ea1t.<\/li>\n<\/ul>\n
        \n
      1. Y\u00eau c\u1ea7u v\u1ec1 t\u1ed5 ch\u1ee9c b\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/strong><\/li>\n<\/ol>\n

        L\u00e0 t\u00e0i li\u1ec7u ghi ch\u00e9p, l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p th\u00f4ng tin cho Doanh nghi\u1ec7p v\u00e0 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng, c\u00e1c th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u1ec1 t\u00ednh d\u1ec5 hi\u1ec3u, trung th\u1ef1c, \u0111\u1ea9y \u0111\u1ee7, \u0111\u1ed9 tin c\u1eady cao, mang t\u00ednh kh\u00e1ch quan v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c.<\/p>\n

          \n
        1. T\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/strong><\/li>\n<\/ol>\n

          3.1. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/strong><\/h4>\n
            \n
          • B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, m\u1eabu s\u1ed1 B01-DN.<\/li>\n
          • B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, m\u1eabu s\u1ed1 B02-DN.<\/li>\n
          • B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, m\u1eabu s\u1ed1 B03-DN.<\/li>\n
          • B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u1eabu s\u1ed1 B04-DN.<\/li>\n<\/ul>\n

            B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/p>\n

            B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ( b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh) l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh kh\u00e1i qu\u00e1t t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh, d\u01b0\u1edbi h\u00ecnh th\u00e1i ti\u1ec1n t\u1ec7 theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n. V\u1ec1 b\u1ea3n ch\u1ea5t B\u1ea3ng C\u0110KT l\u00e0 m\u1ed9t b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u1ed5ng h\u1ee3p gi\u1eefa t\u00e0i s\u1ea3n v\u1edbi ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

            C\u01a1 s\u1edf l\u1eadp v\u00e0 nguy\u00ean t\u1eafc l\u1eadp<\/em><\/strong><\/p>\n

            B\u1ea3ng C\u0110KT \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft (s\u1ed5 c\u00e1i v\u00e0 s\u1ed5 chi ti\u1ebft) c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 v\u00e0 ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p v\u00e0 B\u1ea3ng C\u0110KT k\u1ef3 tr\u01b0\u1edbc.<\/p>\n

            Theo nguy\u00ean t\u1eafc ch\u1ec9 nh\u1eefng t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 m\u1edbi \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y, c\u00e1c kho\u1ea3n m\u1ee5c theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n v\u00e0 tr\u00ecnh b\u00e0y n\u1ee3 ph\u1ea3i tr\u1ea3 theo th\u1eddi h\u1ea1n. To\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p lu\u00f4n lu\u00f4n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi t\u1ed5ng s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu T\u1ed5ng TS = T\u1ed5ng NV<\/p>\n

            B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/p>\n

            B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ph\u1ea3n \u1ea3nh t\u1ed5ng qu\u00e1t t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh, t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi nh\u00e0 n\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 h\u1ea1ch to\u00e1n.<\/p>\n

            C\u01a1 s\u1edf l\u1eadp v\u00e0 nguy\u00ean t\u1eafc l\u1eadp<\/em><\/strong><\/p>\n

            BCKQKD \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft c\u00e1c kho\u1ea3n ph\u1ea3n \u00e1nh doanh thu, thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

            B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/p>\n

            L\u00e0 b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh vi\u1ec7c h\u00ecnh th\u00e0nh v\u00e0 s\u1eed d\u1ee5ng l\u01b0\u1ee3ng ti\u1ec1n trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p. C\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o LCTT, ng\u01b0\u1eddi ta c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng t\u1ea1o ra ti\u1ec1n, s\u1ef1 bi\u1ebfn \u0111\u1ed9ng t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p, kh\u1ea3 n\u0103ng thanh to\u00e1n c\u0169ng nh\u01b0 t\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n c\u1ee7a k\u1ef3 ti\u1ebfp theo, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c nhu c\u1ea7u v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

            C\u01a1 s\u1edf l\u1eadp v\u00e0 nguy\u00ean t\u1eafc l\u1eadp<\/em><\/strong><\/p>\n

            B\u00e1o c\u00e1o LCTT \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o b\u1ea3ng C\u0110KT, BCKQKD v\u00e0 m\u1ed9t s\u1ed1 c\u00e1c s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n li\u00ean quan.<\/p>\n

            Trong B\u00e1o c\u00e1o LCTT ch\u1ec9 nh\u1eefng giao d\u1ecbch b\u1eb1ng ti\u1ec1n m\u1edbi \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y, c\u00e1c giao d\u1ecbch \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o LCTT<\/p>\n

            Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

            Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn h\u1ee3p th\u00e0nh h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 gi\u1ea3i th\u00edch m\u1ed9t s\u1ed1 v\u1eabn \u0111\u1ec1 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o m\u00e0 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ebf to\u00e1n kh\u00e1c kh\u00f4ng th\u1ec3 tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft \u0111\u01b0\u1ee3c.<\/p>\n

            C\u01a1 s\u1edf l\u1eadp v\u00e0 nguy\u00ean t\u1eafc l\u1eadp<\/em><\/strong><\/p>\n

            Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u trong:<\/p>\n

              \n
            • C\u00e1c s\u1ed5 k\u1ebf to\u00e1n k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n
            • B\u1ea3ng C\u0110KT k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n
            • B\u00e1o c\u00e1o KQKD k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n
            • Thuy\u1ebft minh b\u00e1o c\u00e1o k\u1ef3 tr\u01b0\u1edbc, n\u0103m tr\u01b0\u1edbc.<\/li>\n<\/ul>\n

              3.2. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/strong><\/h4>\n

              H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 m\u1ed9t ph\u00e2n h\u1ec7 c\u1ee7a h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a ng\u00e0nh v\u00e0 c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m cung c\u1ea5p th\u00f4ng tin cho n\u1ed9i b\u1ed9 ng\u00e0nh v\u00e0 doanh nghi\u1ec7p.<\/p>\n

              Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb:<\/strong><\/p>\n

              Ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 c\u1ee7a t\u1eebng doanh nghi\u1ec7p. B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb ph\u1ea3i cung c\u1ea5p \u0111\u1ea9y \u0111\u1ee7 v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh so s\u00e1nh \u0111\u01b0\u1ee3c c\u1ee7a c\u00e1c th\u00f4ng tin ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh. C\u00e1c ch\u1ec9 ti\u00eau thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a k\u1ebf ho\u1ea1ch, d\u1ef1 to\u00e1n v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

              Ph\u1ea7n m\u1ec1m FTS \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda c\u00e1c h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u doanh nghi\u1ec7p.<\/p>\n

              FTS hy v\u1ecdng \u0111\u01b0\u1ee3c h\u1ee3p t\u00e1c c\u00f9ng doanh nghi\u1ec7p c\u00f9ng nhau ph\u00e1t tri\u1ec3n v\u00e0 th\u1ecbnh v\u01b0\u1ee3ng.<\/p>\n

              M\u1ecdi th\u00f4ng tin li\u00ean h\u1ec7:<\/p>\n

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              B\u1ea3n ch\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n B\u00e1o c\u00e1o k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong nh\u1eefng th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi ch\u00fang \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh gi\u00fap c\u00e1c […]<\/p>\n","protected":false},"featured_media":8385,"template":"","article_category":[],"class_list":["post-8384","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8384","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\/8385"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8384"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}