\u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m l\u00e0 g\u00ec?<\/strong><\/h4>\n![\"H\u01b0\u1edbng](\"https:\/\/th.bing.com\/th\/id\/OIP.uzRGJANTEjk3bltqcVCYTwHaEK?pid=ImgDet&w=474&h=266&rs=1\")
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Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/a> l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch do trao \u0111\u1ed5i th\u1ef1c t\u1ebf ho\u1eb7c quy \u0111\u1ed5i l\u01b0\u1ee3ng ti\u1ec1n t\u1ec7 sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i. Trong \u0111\u00f3, vi\u1ec7c quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 sang \u0111\u1ed3ng Vi\u1ec7t Nam ph\u1ea3i c\u0103n c\u1ee9 theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch. \u0110\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng tin theo d\u00f5i nguy\u00ean t\u1ec7 v\u00e0 c\u00e1c kho\u1ea3n thu\/ tr\u1ea3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u1ea1i c\u00e1c TK 111, TK112, TK113.<\/p>\nTheo \u0111\u00f3, \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m l\u00e0 m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n do B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh. T\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT\/BTC ng\u00e0y 22\/12\/2014 c\u0169ng c\u00f3 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 vi\u1ec7c \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m. V\u1eady khi \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch cu\u1ed1i n\u0103m c\u1ea7n tu\u00e2n theo quy \u0111\u1ecbnh n\u00e0o v\u00e0 c\u1ea7n c\u00f3 n\u1ed9i dung g\u00ec?<\/p>\n
QUY \u0110\u1ecaNH V\u1ec0 CH\u00caNH L\u1ec6CH T\u1ef6 GI\u00c1 H\u1ed0I \u0110O\u00c1I HI\u1ec6N NAY:<\/strong><\/h4>\nT\u1ea1i \u0111i\u1ec1u 69 c\u1ee7a Th\u00f4ng t\u01b0 600\/2014\/TT-BTC<\/em> th\u00ec vi\u1ec7c \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m ph\u00e1t sinh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n- Ph\u00e1t sinh b\u1eb1ng giao d\u1ecbch ngo\u1ea1i t\u1ec7 trong k\u1ef3: Do th\u1ef1c t\u1ebf mua b\u00e1n, lu\u1eadn b\u00e0n, thanh to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
- Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u0103n b\u1ea3n c\u00f4ng b\u1ed1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: C\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 t\u1eeb chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7.<\/li>\n
- Chuy\u1ec3n \u0111\u1ed5i c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p:\u00a0 Chuy\u1ec3n \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/li>\n<\/ul>\n
Ngo\u00e0i ra, t\u1ea1i \u0110i\u1ec3m B \u0110i\u1ec1u 69 c\u1ee7a Th\u00f4ng t\u01b0 400\/2014\/TT-BTC<\/em> c\u0169ng quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7c t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m. Theo \u0111\u00f3, khi \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o th\u1eddi \u0111i\u1ec3m c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c n\u1ed9i dung:<\/p>\n\n- T\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n: L\u00e0 t\u1ef7 gi\u00e1 mua ngo\u1ea1i t\u1ec7 c\u1ee7a n\u01a1i doanh nghi\u1ec7p giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ngo\u1ea1i t\u1ec7 g\u1eedi ng\u00e2n h\u00e0ng th\u00ec t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 doanh nghi\u1ec7p c\u00f3 m\u1edf t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7.<\/li>\n
- T\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: L\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng v\u00e0o th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p l\u1eadp c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh.<\/li>\n
- Ph\u1ea3i \u00e1p d\u1ee5ng chung m\u1ed9t t\u1ef7 gi\u00e1: T\u1ef7 gi\u00e1 chung s\u1ebd do C\u00f4ng ty mua quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n giao d\u1ecbch n\u1ed9i b\u1ed9 ph\u00e1t sinh ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/li>\n
- S\u1ed1 li\u1ec7u v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do ng\u00e2n h\u00e0ng c\u00f4ng b\u1ed1: Ph\u1ea3i \u0111\u00e1o \u1ee9ng c\u00e1c n\u1ed9i dung v\u1ec1 t\u1ef7 gi\u00e1 mua (ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n) v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n.<\/li>\n<\/ul>\n
C\u00e1c n\u1ed9i dung trong \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m:<\/strong><\/h4>\nTheo quy \u0111\u1ecbnh, trong \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m g\u1ed3m c\u00e1c n\u1ed9i dung nh\u01b0 sau:<\/p>\n
\n- T\u1ef7 gi\u00e1 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf: Giao d\u1ecbch ngo\u1ea1i t\u1ec7 trong k\u1ef3 v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o th\u1eddi \u0111i\u1ec3m c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh.<\/li>\n
- T\u1ef7 gi\u00e1 ghi s\u1ed5: T\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh v\u00e0 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng.<\/li>\n
- T\u1ef7 gi\u00e1 k\u1ebf to\u00e1n: Khi ph\u00e1t sinh giao d\u1ecbch ngo\u1ea1i t\u1ec7 \u0111\u1ec3 quy \u0111\u1ed5i \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n c\u00f3 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh v\u00e0 t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng.<\/li>\n
- C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7: Bao g\u1ed3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu h\u1ed3i b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c chi tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n<\/ul>\n
<\/p>\n
![\"H\u01b0\u1edbng](\"https:\/\/th.bing.com\/th\/id\/OIP.0n2H7EtISnt-q71h0bFvLAHaEN?rs=1&pid=ImgDetMain\")
<\/p>\n
Khi \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch cu\u1ed1i n\u0103m c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1:<\/strong><\/h4>\n\n- \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u1ed3ng ti\u1ec1n h\u1ea1ch to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o: C\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn CQT, K\u00ea khai\/ N\u1ed9p thu\u1ebf b\u1eb1ng VND, ki\u1ec3m to\u00e1n BCTC v\u00e0 chuy\u1ec3n \u0111\u1ed5i ra VND, L\u1ed7 k\u1ebft chuy\u1ec3n v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu\u1ebf thu nh\u1eadp ph\u1ea3i d\u1ef1a tr\u00ean b\u00e1o c\u00e1o \u0111\u00e3 chuy\u1ec3n sang VND.<\/li>\n
- C\u1ea7n theo d\u00f5i th\u01b0\u1eddng xuy\u00ean s\u1ed1 nguy\u00ean t\u1ec7 tr\u00ean s\u1ed5 chi ti\u1ebft: T\u1ea1i c\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t, c\u00e1c kho\u1ea3n ph\u1ea3i thu\/ tr\u1ea3, ti\u1ec1n g\u1eedi ng\u00e2n \u00e0ng, v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n
- Cam k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7: C\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n
- C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u00ec: N\u1ebfu l\u1ed7 s\u1ebd ph\u1ea3n \u00e1nh v\u00e0o chi phi t\u00e0i ch\u00ednh c\u00f2n n\u1ebfu l\u00e3i s\u1ebd ph\u1ea3n \u00e1nh v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/li>\n
- \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c l\u00e0 ngo\u1ea1i t\u1ec7: C\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC.<\/li>\n
- Theo d\u00f5i, r\u00e0 so\u00e1t k\u1ef9 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u00f2n l\u1ea1i: N\u00ean th\u1ef1c hi\u1ec7n v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 tr\u00e1nh sai ho\u1eb7c thi\u1ebfu s\u00f3t kho\u1ea3n m\u1ee5c.<\/li>\n
- L\u00e3i t\u1eeb \u0111\u00e1ng gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u1ec1 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7: Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chia l\u1ee3i nhu\u1eadn ho\u1eb7c tr\u1ea3 c\u1ed5 t\u1ee9c theo c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 n\u00e0y.<\/li>\n<\/ul>\n
C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi \u0111n\u00e1h gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m.<\/strong><\/h4>\n\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m th\u00ec k\u1ebf to\u00e1n c\u1ea7n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (TK 413). T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh 2 c\u1ea5p \u0111\u1ed9 g\u1ed3m: Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 khi \u0111\u00e1nh gi\u00e1 l\u1ea1i (TK 4131), ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng (TK 4132)<\/p>\n
\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u1ebfp v\u00e0o TK 413 khi \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m nh\u01b0 sau:<\/p>\n
\n- L\u1ed7\/ l\u00e3i t\u1ef7 gi\u00e1: Do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC. Ho\u1eb7c v\u00e0o th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/li>\n
- K\u1ebft chuy\u1ec3n<\/a>: Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o l\u00e3i t\u1ef7 gi\u00e1. Hay chi ph\u00ed t\u00e0i ch\u00ednh thu\u1ed9c kho\u1ea3n l\u1ed7 t\u1ef7 gi\u00e1.<\/li>\n<\/ul>\n
\u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m:<\/strong><\/h4>\nKhi l\u1eadp c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ea7n ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/a> cu\u1ed1i n\u0103m v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 g\u1ed1c ngo\u1ea1i t\u1ec7. C\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 s\u1ebd d\u1ef1a tr\u00ean t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0o l\u00fac th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>. C\u1ee5 th\u1ec3 th\u00ec s\u1ebd \u0111\u01b0\u1ee3c chia 4 tr\u01b0\u1eddng h\u1ee3p l\u00e0 k\u1ebft chu\u1ec3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1. Bao g\u1ed3m K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u00e3i\/ l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 k\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u00e3i\/ l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n\n- K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/li>\n<\/ul>\n
TK N\u1ee3: 1112, 1122, 128, 228, 131, 136, 148, 331, 341, …<\/p>\n
TK C\u00f3: 515 (Doanh thu ho\u1ea1t \u0111\u00f4ng t\u00e0i ch\u00ednh)<\/p>\n
\n- K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/li>\n<\/ul>\n
TK N\u1ee3: 635 (Chi ph\u00ed t\u00e0i ch\u00ednh)<\/p>\n
TK C\u00f3: 1112, 1122, 128, 228, 131, 136, 138, 331, 341.<\/p>\n
\n- K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (\u0111\u00e1nh gi\u00e1 l\u1ea1i):<\/li>\n<\/ul>\n
TK N\u1ee3: 4131<\/p>\n
TK C\u00f3: 515<\/p>\n
\n- K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (\u0111\u00e1nh gi\u00e1 l\u1ea1i):<\/li>\n<\/ul>\n
TK N\u1ee3: 635<\/p>\n
TK C\u00f3: 4131.<\/p>\n
Hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n trong coogn vi\u1ec7c qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty v\u00ec t\u00ednh ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 m\u00e0 n\u00f3 mang l\u1ea1i. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u khi t\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng v\u00e0 nghi\u1ec7p v\u1ee5:\u00a0<\/em><\/p>\n\n- H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo m\u00f4 h\u00ecnh t\u1eadp trung<\/a>. CSDL \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a C\u00f4ng ty m\u1eb9, CSDL \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo t\u1eebng c\u1ea5p b\u1eadc trong m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, \u0111\u1ea3m b\u00e1o vi\u1ec7c khai th\u00e1c d\u1eef li\u1ec7u v\u1ee9a \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp trong x\u1eed l\u00fd khai th\u00e1c s\u1ed1 li\u1ec7u c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, v\u1eeba \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 khai th\u00e1c th\u00f4ng tin t\u1eadp trung t\u1eeb C\u00f4ng ty m\u1eb9.<\/li>\n
- T\u00ednh m\u1edf v\u00e0 t\u00f9y bi\u1ebfn: H\u1ec7 th\u1ed1ng c\u1ee7a FTS \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo t\u1eebng Module, c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng th\u00eam b\u1edbt \u0111i\u1ec1u ch\u1ec9nh module m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng chung.<\/li>\n
- Giao di\u1ec7n th\u00e2n thi\u1ec7n, d\u1ec5 s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp theo t\u00f9y bi\u1ebfn (nhi\u1ec1u Layout) c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng nhu c\u1ea7u s\u1eed d\u1ee5ng ri\u00eang, \u0111\u01a1n gi\u1ea3n, d\u1ec5 n\u1eafm b\u1eaft v\u00e0 s\u1eed d\u1ee5ng. H\u1ed7 tr\u1ee3 \u0111a ng\u00f4n ng\u1eef, \u0111a ti\u1ec1n t\u1ec7.<\/li>\n
- \u0110\u00e1p \u1ee9ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1eabu phi\u1ebfu, b\u00e1o c\u00e1o<\/a>, s\u1ed5 chi ti\u1ebft, BCTC theo quy \u0111\u1ecbnh c\u1ee7a BTC.<\/li>\n
- T\u00ecm ki\u1ebfm d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb theo nhi\u1ec1u chi\u1ec1u, nhi\u1ec1u ti\u00eau ch\u00ed kh\u00e1c nhau. Truy c\u1eadp ng\u01b0\u1ee3c t\u1eeb B\u00e1o c\u00e1o v\u1ec1 Ch\u1ee9ng t\u1eeb ph\u00e1t sinh.<\/li>\n
- Gi\u1eefa c\u00e1c ph\u00e2n h\u1ec7 h\u1ec7 th\u1ed1ng c\u00f3 s\u1ef1 k\u1ebf th\u1eeba d\u1eef li\u1ec7u \u0111\u1ec3 gi\u1ea3m thi\u1ec3u c\u00f4ng t\u00e1c nh\u1eadp li\u1ec7u c\u0169ng nh\u01b0 tr\u00e1nh sai s\u00f3t.<\/li>\n
- Import d\u1eef li\u1ec7u t\u1eeb Excel v\u00e0o h\u1ec7 th\u1ed1ng danh m\u1ee5c v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o ra Excel, Word, PDF.<\/li>\n
- L\u00e0m vi\u1ec7c theo 2 ch\u1ebf \u0111\u1ed9 M\u1ea1ng LAN v\u00e0 l\u00e0m vi\u1ec7c t\u1eeb xa qua m\u1ea1ng Internet. \u00c1p d\u1ee5ng coogn ngh\u1ec7 ti\u00ean ti\u1ebfn: NET Framework, C#, ASP, NET. T\u00edch h\u1ee3p v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng kh\u00e1c qua API.<\/li>\n
- Giao di\u1ec7n<\/a> th\u00e2n thi\u1ec7n, d\u1ec5 s\u1eedu d\u1ee5ng, \u0111a ng\u00f4n ng\u1eef \u0111a ti\u1ec1n t\u1ec7<\/li>\n
- T\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n<\/a> doanh thu cu\u1ed1i k\u00ec, \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/li>\n<\/ul>\n
![\"\"](\"https:\/\/fts.com.vn\/wp-content\/uploads\/2024\/01\/chenh-lehcj-1024x511.png\")
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\u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. V\u1eady \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1? Trong b\u00e0i vi\u1ebft, FTS s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c ph\u1ea7n m\u1ec1m n\u00e0y.\u00a0 \u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m l\u00e0 g\u00ec? Ch\u00eanh […]<\/p>\n","protected":false},"featured_media":13505,"template":"","article_category":[10],"class_list":["post-8944","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\/8944","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\/13505"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8944"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Theo \u0111\u00f3, \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m l\u00e0 m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n do B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh. T\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT\/BTC ng\u00e0y 22\/12\/2014 c\u0169ng c\u00f3 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 vi\u1ec7c \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m. V\u1eady khi \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch cu\u1ed1i n\u0103m c\u1ea7n tu\u00e2n theo quy \u0111\u1ecbnh n\u00e0o v\u00e0 c\u1ea7n c\u00f3 n\u1ed9i dung g\u00ec?<\/p>\n
QUY \u0110\u1ecaNH V\u1ec0 CH\u00caNH L\u1ec6CH T\u1ef6 GI\u00c1 H\u1ed0I \u0110O\u00c1I HI\u1ec6N NAY:<\/strong><\/h4>\nT\u1ea1i \u0111i\u1ec1u 69 c\u1ee7a Th\u00f4ng t\u01b0 600\/2014\/TT-BTC<\/em> th\u00ec vi\u1ec7c \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m ph\u00e1t sinh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n- Ph\u00e1t sinh b\u1eb1ng giao d\u1ecbch ngo\u1ea1i t\u1ec7 trong k\u1ef3: Do th\u1ef1c t\u1ebf mua b\u00e1n, lu\u1eadn b\u00e0n, thanh to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
- Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u0103n b\u1ea3n c\u00f4ng b\u1ed1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: C\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 t\u1eeb chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7.<\/li>\n
- Chuy\u1ec3n \u0111\u1ed5i c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p:\u00a0 Chuy\u1ec3n \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/li>\n<\/ul>\n
Ngo\u00e0i ra, t\u1ea1i \u0110i\u1ec3m B \u0110i\u1ec1u 69 c\u1ee7a Th\u00f4ng t\u01b0 400\/2014\/TT-BTC<\/em> c\u0169ng quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7c t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m. Theo \u0111\u00f3, khi \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o th\u1eddi \u0111i\u1ec3m c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c n\u1ed9i dung:<\/p>\n\n- T\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n: L\u00e0 t\u1ef7 gi\u00e1 mua ngo\u1ea1i t\u1ec7 c\u1ee7a n\u01a1i doanh nghi\u1ec7p giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ngo\u1ea1i t\u1ec7 g\u1eedi ng\u00e2n h\u00e0ng th\u00ec t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 doanh nghi\u1ec7p c\u00f3 m\u1edf t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7.<\/li>\n
- T\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: L\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng v\u00e0o th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p l\u1eadp c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh.<\/li>\n
- Ph\u1ea3i \u00e1p d\u1ee5ng chung m\u1ed9t t\u1ef7 gi\u00e1: T\u1ef7 gi\u00e1 chung s\u1ebd do C\u00f4ng ty mua quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n giao d\u1ecbch n\u1ed9i b\u1ed9 ph\u00e1t sinh ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/li>\n
- S\u1ed1 li\u1ec7u v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do ng\u00e2n h\u00e0ng c\u00f4ng b\u1ed1: Ph\u1ea3i \u0111\u00e1o \u1ee9ng c\u00e1c n\u1ed9i dung v\u1ec1 t\u1ef7 gi\u00e1 mua (ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n) v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n.<\/li>\n<\/ul>\n
C\u00e1c n\u1ed9i dung trong \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m:<\/strong><\/h4>\nTheo quy \u0111\u1ecbnh, trong \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m g\u1ed3m c\u00e1c n\u1ed9i dung nh\u01b0 sau:<\/p>\n
\n- T\u1ef7 gi\u00e1 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf: Giao d\u1ecbch ngo\u1ea1i t\u1ec7 trong k\u1ef3 v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o th\u1eddi \u0111i\u1ec3m c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh.<\/li>\n
- T\u1ef7 gi\u00e1 ghi s\u1ed5: T\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh v\u00e0 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng.<\/li>\n
- T\u1ef7 gi\u00e1 k\u1ebf to\u00e1n: Khi ph\u00e1t sinh giao d\u1ecbch ngo\u1ea1i t\u1ec7 \u0111\u1ec3 quy \u0111\u1ed5i \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n c\u00f3 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh v\u00e0 t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng.<\/li>\n
- C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7: Bao g\u1ed3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu h\u1ed3i b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c chi tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n<\/ul>\n
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Khi \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch cu\u1ed1i n\u0103m c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1:<\/strong><\/h4>\n\n- \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u1ed3ng ti\u1ec1n h\u1ea1ch to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o: C\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn CQT, K\u00ea khai\/ N\u1ed9p thu\u1ebf b\u1eb1ng VND, ki\u1ec3m to\u00e1n BCTC v\u00e0 chuy\u1ec3n \u0111\u1ed5i ra VND, L\u1ed7 k\u1ebft chuy\u1ec3n v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu\u1ebf thu nh\u1eadp ph\u1ea3i d\u1ef1a tr\u00ean b\u00e1o c\u00e1o \u0111\u00e3 chuy\u1ec3n sang VND.<\/li>\n
- C\u1ea7n theo d\u00f5i th\u01b0\u1eddng xuy\u00ean s\u1ed1 nguy\u00ean t\u1ec7 tr\u00ean s\u1ed5 chi ti\u1ebft: T\u1ea1i c\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t, c\u00e1c kho\u1ea3n ph\u1ea3i thu\/ tr\u1ea3, ti\u1ec1n g\u1eedi ng\u00e2n \u00e0ng, v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n
- Cam k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7: C\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n
- C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u00ec: N\u1ebfu l\u1ed7 s\u1ebd ph\u1ea3n \u00e1nh v\u00e0o chi phi t\u00e0i ch\u00ednh c\u00f2n n\u1ebfu l\u00e3i s\u1ebd ph\u1ea3n \u00e1nh v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/li>\n
- \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c l\u00e0 ngo\u1ea1i t\u1ec7: C\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC.<\/li>\n
- Theo d\u00f5i, r\u00e0 so\u00e1t k\u1ef9 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u00f2n l\u1ea1i: N\u00ean th\u1ef1c hi\u1ec7n v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 tr\u00e1nh sai ho\u1eb7c thi\u1ebfu s\u00f3t kho\u1ea3n m\u1ee5c.<\/li>\n
- L\u00e3i t\u1eeb \u0111\u00e1ng gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u1ec1 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7: Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chia l\u1ee3i nhu\u1eadn ho\u1eb7c tr\u1ea3 c\u1ed5 t\u1ee9c theo c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 n\u00e0y.<\/li>\n<\/ul>\n
C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi \u0111n\u00e1h gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m.<\/strong><\/h4>\n\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m th\u00ec k\u1ebf to\u00e1n c\u1ea7n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (TK 413). T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh 2 c\u1ea5p \u0111\u1ed9 g\u1ed3m: Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 khi \u0111\u00e1nh gi\u00e1 l\u1ea1i (TK 4131), ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng (TK 4132)<\/p>\n
\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u1ebfp v\u00e0o TK 413 khi \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m nh\u01b0 sau:<\/p>\n
\n- L\u1ed7\/ l\u00e3i t\u1ef7 gi\u00e1: Do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC. Ho\u1eb7c v\u00e0o th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/li>\n
- K\u1ebft chuy\u1ec3n<\/a>: Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o l\u00e3i t\u1ef7 gi\u00e1. Hay chi ph\u00ed t\u00e0i ch\u00ednh thu\u1ed9c kho\u1ea3n l\u1ed7 t\u1ef7 gi\u00e1.<\/li>\n<\/ul>\n
\u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m:<\/strong><\/h4>\nKhi l\u1eadp c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ea7n ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/a> cu\u1ed1i n\u0103m v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 g\u1ed1c ngo\u1ea1i t\u1ec7. C\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 s\u1ebd d\u1ef1a tr\u00ean t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0o l\u00fac th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>. C\u1ee5 th\u1ec3 th\u00ec s\u1ebd \u0111\u01b0\u1ee3c chia 4 tr\u01b0\u1eddng h\u1ee3p l\u00e0 k\u1ebft chu\u1ec3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1. Bao g\u1ed3m K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u00e3i\/ l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 k\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u00e3i\/ l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n\n- K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/li>\n<\/ul>\n
TK N\u1ee3: 1112, 1122, 128, 228, 131, 136, 148, 331, 341, …<\/p>\n
TK C\u00f3: 515 (Doanh thu ho\u1ea1t \u0111\u00f4ng t\u00e0i ch\u00ednh)<\/p>\n
\n- K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/li>\n<\/ul>\n
TK N\u1ee3: 635 (Chi ph\u00ed t\u00e0i ch\u00ednh)<\/p>\n
TK C\u00f3: 1112, 1122, 128, 228, 131, 136, 138, 331, 341.<\/p>\n
\n- K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (\u0111\u00e1nh gi\u00e1 l\u1ea1i):<\/li>\n<\/ul>\n
TK N\u1ee3: 4131<\/p>\n
TK C\u00f3: 515<\/p>\n
\n- K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (\u0111\u00e1nh gi\u00e1 l\u1ea1i):<\/li>\n<\/ul>\n
TK N\u1ee3: 635<\/p>\n
TK C\u00f3: 4131.<\/p>\n
Hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n trong coogn vi\u1ec7c qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty v\u00ec t\u00ednh ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 m\u00e0 n\u00f3 mang l\u1ea1i. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u khi t\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng v\u00e0 nghi\u1ec7p v\u1ee5:\u00a0<\/em><\/p>\n\n- H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo m\u00f4 h\u00ecnh t\u1eadp trung<\/a>. CSDL \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a C\u00f4ng ty m\u1eb9, CSDL \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo t\u1eebng c\u1ea5p b\u1eadc trong m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, \u0111\u1ea3m b\u00e1o vi\u1ec7c khai th\u00e1c d\u1eef li\u1ec7u v\u1ee9a \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp trong x\u1eed l\u00fd khai th\u00e1c s\u1ed1 li\u1ec7u c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, v\u1eeba \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 khai th\u00e1c th\u00f4ng tin t\u1eadp trung t\u1eeb C\u00f4ng ty m\u1eb9.<\/li>\n
- T\u00ednh m\u1edf v\u00e0 t\u00f9y bi\u1ebfn: H\u1ec7 th\u1ed1ng c\u1ee7a FTS \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo t\u1eebng Module, c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng th\u00eam b\u1edbt \u0111i\u1ec1u ch\u1ec9nh module m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng chung.<\/li>\n
- Giao di\u1ec7n th\u00e2n thi\u1ec7n, d\u1ec5 s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp theo t\u00f9y bi\u1ebfn (nhi\u1ec1u Layout) c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng nhu c\u1ea7u s\u1eed d\u1ee5ng ri\u00eang, \u0111\u01a1n gi\u1ea3n, d\u1ec5 n\u1eafm b\u1eaft v\u00e0 s\u1eed d\u1ee5ng. H\u1ed7 tr\u1ee3 \u0111a ng\u00f4n ng\u1eef, \u0111a ti\u1ec1n t\u1ec7.<\/li>\n
- \u0110\u00e1p \u1ee9ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1eabu phi\u1ebfu, b\u00e1o c\u00e1o<\/a>, s\u1ed5 chi ti\u1ebft, BCTC theo quy \u0111\u1ecbnh c\u1ee7a BTC.<\/li>\n
- T\u00ecm ki\u1ebfm d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb theo nhi\u1ec1u chi\u1ec1u, nhi\u1ec1u ti\u00eau ch\u00ed kh\u00e1c nhau. Truy c\u1eadp ng\u01b0\u1ee3c t\u1eeb B\u00e1o c\u00e1o v\u1ec1 Ch\u1ee9ng t\u1eeb ph\u00e1t sinh.<\/li>\n
- Gi\u1eefa c\u00e1c ph\u00e2n h\u1ec7 h\u1ec7 th\u1ed1ng c\u00f3 s\u1ef1 k\u1ebf th\u1eeba d\u1eef li\u1ec7u \u0111\u1ec3 gi\u1ea3m thi\u1ec3u c\u00f4ng t\u00e1c nh\u1eadp li\u1ec7u c\u0169ng nh\u01b0 tr\u00e1nh sai s\u00f3t.<\/li>\n
- Import d\u1eef li\u1ec7u t\u1eeb Excel v\u00e0o h\u1ec7 th\u1ed1ng danh m\u1ee5c v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o ra Excel, Word, PDF.<\/li>\n
- L\u00e0m vi\u1ec7c theo 2 ch\u1ebf \u0111\u1ed9 M\u1ea1ng LAN v\u00e0 l\u00e0m vi\u1ec7c t\u1eeb xa qua m\u1ea1ng Internet. \u00c1p d\u1ee5ng coogn ngh\u1ec7 ti\u00ean ti\u1ebfn: NET Framework, C#, ASP, NET. T\u00edch h\u1ee3p v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng kh\u00e1c qua API.<\/li>\n
- Giao di\u1ec7n<\/a> th\u00e2n thi\u1ec7n, d\u1ec5 s\u1eedu d\u1ee5ng, \u0111a ng\u00f4n ng\u1eef \u0111a ti\u1ec1n t\u1ec7<\/li>\n
- T\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n<\/a> doanh thu cu\u1ed1i k\u00ec, \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/li>\n<\/ul>\n
<\/p>\n
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\u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. V\u1eady \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1? Trong b\u00e0i vi\u1ebft, FTS s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c ph\u1ea7n m\u1ec1m n\u00e0y.\u00a0 \u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m l\u00e0 g\u00ec? Ch\u00eanh […]<\/p>\n","protected":false},"featured_media":13505,"template":"","article_category":[10],"class_list":["post-8944","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\/8944","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\/13505"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8944"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- \n
- Ph\u00e1t sinh b\u1eb1ng giao d\u1ecbch ngo\u1ea1i t\u1ec7 trong k\u1ef3: Do th\u1ef1c t\u1ebf mua b\u00e1n, lu\u1eadn b\u00e0n, thanh to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
- Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u0103n b\u1ea3n c\u00f4ng b\u1ed1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: C\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 t\u1eeb chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7.<\/li>\n
- Chuy\u1ec3n \u0111\u1ed5i c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p:\u00a0 Chuy\u1ec3n \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/li>\n<\/ul>\n
Ngo\u00e0i ra, t\u1ea1i \u0110i\u1ec3m B \u0110i\u1ec1u 69 c\u1ee7a Th\u00f4ng t\u01b0 400\/2014\/TT-BTC<\/em> c\u0169ng quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7c t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m. Theo \u0111\u00f3, khi \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o th\u1eddi \u0111i\u1ec3m c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c n\u1ed9i dung:<\/p>\n
- \n
- T\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n: L\u00e0 t\u1ef7 gi\u00e1 mua ngo\u1ea1i t\u1ec7 c\u1ee7a n\u01a1i doanh nghi\u1ec7p giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ngo\u1ea1i t\u1ec7 g\u1eedi ng\u00e2n h\u00e0ng th\u00ec t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 doanh nghi\u1ec7p c\u00f3 m\u1edf t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7.<\/li>\n
- T\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: L\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng v\u00e0o th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p l\u1eadp c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh.<\/li>\n
- Ph\u1ea3i \u00e1p d\u1ee5ng chung m\u1ed9t t\u1ef7 gi\u00e1: T\u1ef7 gi\u00e1 chung s\u1ebd do C\u00f4ng ty mua quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n giao d\u1ecbch n\u1ed9i b\u1ed9 ph\u00e1t sinh ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/li>\n
- S\u1ed1 li\u1ec7u v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do ng\u00e2n h\u00e0ng c\u00f4ng b\u1ed1: Ph\u1ea3i \u0111\u00e1o \u1ee9ng c\u00e1c n\u1ed9i dung v\u1ec1 t\u1ef7 gi\u00e1 mua (ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n) v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n.<\/li>\n<\/ul>\n
C\u00e1c n\u1ed9i dung trong \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m:<\/strong><\/h4>\n
Theo quy \u0111\u1ecbnh, trong \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m g\u1ed3m c\u00e1c n\u1ed9i dung nh\u01b0 sau:<\/p>\n
- \n
- T\u1ef7 gi\u00e1 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf: Giao d\u1ecbch ngo\u1ea1i t\u1ec7 trong k\u1ef3 v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o th\u1eddi \u0111i\u1ec3m c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh.<\/li>\n
- T\u1ef7 gi\u00e1 ghi s\u1ed5: T\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh v\u00e0 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng.<\/li>\n
- T\u1ef7 gi\u00e1 k\u1ebf to\u00e1n: Khi ph\u00e1t sinh giao d\u1ecbch ngo\u1ea1i t\u1ec7 \u0111\u1ec3 quy \u0111\u1ed5i \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n c\u00f3 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh v\u00e0 t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng.<\/li>\n
- C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7: Bao g\u1ed3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu h\u1ed3i b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c chi tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n<\/ul>\n
<\/p>\n
Khi \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch cu\u1ed1i n\u0103m c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1:<\/strong><\/h4>\n
- \n
- \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u1ed3ng ti\u1ec1n h\u1ea1ch to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o: C\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn CQT, K\u00ea khai\/ N\u1ed9p thu\u1ebf b\u1eb1ng VND, ki\u1ec3m to\u00e1n BCTC v\u00e0 chuy\u1ec3n \u0111\u1ed5i ra VND, L\u1ed7 k\u1ebft chuy\u1ec3n v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu\u1ebf thu nh\u1eadp ph\u1ea3i d\u1ef1a tr\u00ean b\u00e1o c\u00e1o \u0111\u00e3 chuy\u1ec3n sang VND.<\/li>\n
- C\u1ea7n theo d\u00f5i th\u01b0\u1eddng xuy\u00ean s\u1ed1 nguy\u00ean t\u1ec7 tr\u00ean s\u1ed5 chi ti\u1ebft: T\u1ea1i c\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t, c\u00e1c kho\u1ea3n ph\u1ea3i thu\/ tr\u1ea3, ti\u1ec1n g\u1eedi ng\u00e2n \u00e0ng, v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n
- Cam k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7: C\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n
- C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u00ec: N\u1ebfu l\u1ed7 s\u1ebd ph\u1ea3n \u00e1nh v\u00e0o chi phi t\u00e0i ch\u00ednh c\u00f2n n\u1ebfu l\u00e3i s\u1ebd ph\u1ea3n \u00e1nh v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/li>\n
- \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c l\u00e0 ngo\u1ea1i t\u1ec7: C\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC.<\/li>\n
- Theo d\u00f5i, r\u00e0 so\u00e1t k\u1ef9 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u00f2n l\u1ea1i: N\u00ean th\u1ef1c hi\u1ec7n v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 tr\u00e1nh sai ho\u1eb7c thi\u1ebfu s\u00f3t kho\u1ea3n m\u1ee5c.<\/li>\n
- L\u00e3i t\u1eeb \u0111\u00e1ng gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u1ec1 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7: Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chia l\u1ee3i nhu\u1eadn ho\u1eb7c tr\u1ea3 c\u1ed5 t\u1ee9c theo c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 n\u00e0y.<\/li>\n<\/ul>\n
C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi \u0111n\u00e1h gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m.<\/strong><\/h4>\n
\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m th\u00ec k\u1ebf to\u00e1n c\u1ea7n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (TK 413). T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh 2 c\u1ea5p \u0111\u1ed9 g\u1ed3m: Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 khi \u0111\u00e1nh gi\u00e1 l\u1ea1i (TK 4131), ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng (TK 4132)<\/p>\n
\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u1ebfp v\u00e0o TK 413 khi \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m nh\u01b0 sau:<\/p>\n
- \n
- L\u1ed7\/ l\u00e3i t\u1ef7 gi\u00e1: Do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC. Ho\u1eb7c v\u00e0o th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/li>\n
- K\u1ebft chuy\u1ec3n<\/a>: Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o l\u00e3i t\u1ef7 gi\u00e1. Hay chi ph\u00ed t\u00e0i ch\u00ednh thu\u1ed9c kho\u1ea3n l\u1ed7 t\u1ef7 gi\u00e1.<\/li>\n<\/ul>\n
\u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m:<\/strong><\/h4>\n
Khi l\u1eadp c\u00f4ng b\u1ed1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ea7n ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/a> cu\u1ed1i n\u0103m v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n t\u1ec7 g\u1ed1c ngo\u1ea1i t\u1ec7. C\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 s\u1ebd d\u1ef1a tr\u00ean t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0o l\u00fac th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>. C\u1ee5 th\u1ec3 th\u00ec s\u1ebd \u0111\u01b0\u1ee3c chia 4 tr\u01b0\u1eddng h\u1ee3p l\u00e0 k\u1ebft chu\u1ec3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1. Bao g\u1ed3m K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u00e3i\/ l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 k\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u00e3i\/ l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n
- \n
- K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/li>\n<\/ul>\n
TK N\u1ee3: 1112, 1122, 128, 228, 131, 136, 148, 331, 341, …<\/p>\n
TK C\u00f3: 515 (Doanh thu ho\u1ea1t \u0111\u00f4ng t\u00e0i ch\u00ednh)<\/p>\n
- \n
- K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/li>\n<\/ul>\n
TK N\u1ee3: 635 (Chi ph\u00ed t\u00e0i ch\u00ednh)<\/p>\n
TK C\u00f3: 1112, 1122, 128, 228, 131, 136, 138, 331, 341.<\/p>\n
- \n
- K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (\u0111\u00e1nh gi\u00e1 l\u1ea1i):<\/li>\n<\/ul>\n
TK N\u1ee3: 4131<\/p>\n
TK C\u00f3: 515<\/p>\n
- \n
- K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (\u0111\u00e1nh gi\u00e1 l\u1ea1i):<\/li>\n<\/ul>\n
TK N\u1ee3: 635<\/p>\n
TK C\u00f3: 4131.<\/p>\n
Hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n trong coogn vi\u1ec7c qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty v\u00ec t\u00ednh ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 m\u00e0 n\u00f3 mang l\u1ea1i. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u khi t\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng v\u00e0 nghi\u1ec7p v\u1ee5:\u00a0<\/em><\/p>\n
- \n
- H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo m\u00f4 h\u00ecnh t\u1eadp trung<\/a>. CSDL \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a C\u00f4ng ty m\u1eb9, CSDL \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo t\u1eebng c\u1ea5p b\u1eadc trong m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, \u0111\u1ea3m b\u00e1o vi\u1ec7c khai th\u00e1c d\u1eef li\u1ec7u v\u1ee9a \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp trong x\u1eed l\u00fd khai th\u00e1c s\u1ed1 li\u1ec7u c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, v\u1eeba \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 khai th\u00e1c th\u00f4ng tin t\u1eadp trung t\u1eeb C\u00f4ng ty m\u1eb9.<\/li>\n
- T\u00ednh m\u1edf v\u00e0 t\u00f9y bi\u1ebfn: H\u1ec7 th\u1ed1ng c\u1ee7a FTS \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo t\u1eebng Module, c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng th\u00eam b\u1edbt \u0111i\u1ec1u ch\u1ec9nh module m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng chung.<\/li>\n
- Giao di\u1ec7n th\u00e2n thi\u1ec7n, d\u1ec5 s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp theo t\u00f9y bi\u1ebfn (nhi\u1ec1u Layout) c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng nhu c\u1ea7u s\u1eed d\u1ee5ng ri\u00eang, \u0111\u01a1n gi\u1ea3n, d\u1ec5 n\u1eafm b\u1eaft v\u00e0 s\u1eed d\u1ee5ng. H\u1ed7 tr\u1ee3 \u0111a ng\u00f4n ng\u1eef, \u0111a ti\u1ec1n t\u1ec7.<\/li>\n
- \u0110\u00e1p \u1ee9ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1eabu phi\u1ebfu, b\u00e1o c\u00e1o<\/a>, s\u1ed5 chi ti\u1ebft, BCTC theo quy \u0111\u1ecbnh c\u1ee7a BTC.<\/li>\n
- T\u00ecm ki\u1ebfm d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb theo nhi\u1ec1u chi\u1ec1u, nhi\u1ec1u ti\u00eau ch\u00ed kh\u00e1c nhau. Truy c\u1eadp ng\u01b0\u1ee3c t\u1eeb B\u00e1o c\u00e1o v\u1ec1 Ch\u1ee9ng t\u1eeb ph\u00e1t sinh.<\/li>\n
- Gi\u1eefa c\u00e1c ph\u00e2n h\u1ec7 h\u1ec7 th\u1ed1ng c\u00f3 s\u1ef1 k\u1ebf th\u1eeba d\u1eef li\u1ec7u \u0111\u1ec3 gi\u1ea3m thi\u1ec3u c\u00f4ng t\u00e1c nh\u1eadp li\u1ec7u c\u0169ng nh\u01b0 tr\u00e1nh sai s\u00f3t.<\/li>\n
- Import d\u1eef li\u1ec7u t\u1eeb Excel v\u00e0o h\u1ec7 th\u1ed1ng danh m\u1ee5c v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o ra Excel, Word, PDF.<\/li>\n
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\u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. V\u1eady \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1? Trong b\u00e0i vi\u1ebft, FTS s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c ph\u1ea7n m\u1ec1m n\u00e0y.\u00a0 \u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m l\u00e0 g\u00ec? Ch\u00eanh […]<\/p>\n","protected":false},"featured_media":13505,"template":"","article_category":[10],"class_list":["post-8944","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\/8944","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\/13505"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8944"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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