{"id":13611,"date":"2025-06-03T14:00:51","date_gmt":"2025-06-03T07:00:51","guid":{"rendered":"https:\/\/www.ckconitsha.com\/vn\/?p=13611"},"modified":"2025-07-02T21:25:04","modified_gmt":"2025-07-02T14:25:04","slug":"bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025","status":"publish","type":"post","link":"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i BCTC v\u00e0 quy \u0111\u1ecbnh m\u1edbi 2025"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Bao_cao_tai_chinh_la_gi\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Bao_cao_tai_chinh_bao_gom_nhung_gi\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m nh\u1eefng g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Bao_cao_thu_nhap\" >B\u00e1o c\u00e1o thu nh\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Bang_can_doi_ke_toan\" >B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Bao_cao_luu_chuyen_tien_te\" >B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Thuyet_minh_bao_cao_tai_chinh\" >Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Bao_cao_ket_qua_hoat_dong_kinh_doanh\" >B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Bao_cao_thay_doi_von_chu_so_huu\" >B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Muc_dich_cua_bao_cao_tai_chinh\" >M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Vai_tro_cua_bao_cao_tai_chinh\" >Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Giup_dua_ra_quyet_dinh_tai_chinh_tot_hon\" >Gi\u00fap \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Quan_ly_no\" >Qu\u1ea3n l\u00fd n\u1ee3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Don_gian_hoa_thue\" >\u0110\u01a1n gi\u1ea3n h\u00f3a thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Dam_bao_tuan_thu_Phap_luat\" >\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Minh_bach_tai_chinh\" >Minh b\u1ea1ch t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Thoi_han_nop_bao_cao_tai_chinh_theo_quy_dinh\" >Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Doanh_nghiep_Nha_nuoc\" >Doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Doi_voi_cac_doanh_nghiep_khac\" >\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Doi_tuong_su_dung_bao_cao_tai_chinh\" >\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Nhom_doi_tuong_ben_trong_doanh_nghiep\" >Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean trong doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Nhom_doi_tuong_ben_ngoai_doanh_nghiep\" >Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Phan_loai_bao_cao_tai_chinh\" >Ph\u00e2n lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Nguyen_tac_thiet_lap_va_trinh_bay_bao_cao_tai_chinh\" >Nguy\u00ean t\u1eafc thi\u1ebft l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Co_so_don_tich\" >C\u01a1 s\u1edf d\u1ed3n t\u00edch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Hoat_dong_lien_tuc\" >Ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Nhat_quan\" >Nh\u1ea5t qu\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Trong_yeu_va_tap_hop\" >Tr\u1ecdng y\u1ebfu v\u00e0 t\u1eadp h\u1ee3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Bu_tru\" >B\u00f9 tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Co_the_so_sanh\" >C\u00f3 th\u1ec3 so s\u00e1nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Quy_trinh_lap_bao_cao_tai_chinh\" >Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Buoc_1_Sap_xep_cac_chung_tu_ke_toan\" >B\u01b0\u1edbc 1: S\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Buoc_2_Hach_toan_nghiep_vu_kinh_te_phat_sinh\" >B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Buoc_3_Phan_loai_cac_nghiep_vu_phat_sinh_theo_thang_hoac_quy\" >B\u01b0\u1edbc 3: Ph\u00e2n lo\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo th\u00e1ng ho\u1eb7c qu\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Buoc_4_Ra_soat_tong_hop_nghiep_vu_phat_sinh_theo_tung_nhom_tai_khoan\" >B\u01b0\u1edbc 4: R\u00e0 so\u00e1t, t\u1ed5ng h\u1ee3p nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo t\u1eebng nh\u00f3m t\u00e0i kho\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Buoc_5_But_toan_tong_hop_ket_chuyen_doanh_thu\" >B\u01b0\u1edbc 5: B\u00fat to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebft chuy\u1ec3n doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Buoc_6_Lap_bao_cao_tai_chinh\" >B\u01b0\u1edbc 6: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Mot_so_cau_hoi_thuong_gap_ve_bao_cao_tai_chinh\" >M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Bao_cao_tai_chinh_co_gia_tri_phap_ly_hay_khong\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd hay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Tai_sao_can_bao_cao_tai_chinh\" >T\u1ea1i sao c\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Co_the_nop_bao_cao_tai_chinh_bo_sung_khong\" >C\u00f3 th\u1ec3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ed5 sung kh\u00f4ng?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-la-gi-cac-loai-bctc-va-quy-dinh-moi-2025\/#Nop_bao_cao_tai_chinh_o_dau\" >N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf \u0111\u00e2u?\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 doanh nghi\u1ec7p h\u1eefu \u00edch cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan trong vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a vi\u1ec7c \u0111\u01b0a ra nh\u1eefng con s\u1ed1 \u0111o l\u01b0\u1eddng, so s\u00e1nh \u0111\u01b0\u1ee3c v\u00e0 c\u00f3 t\u00ednh ch\u00ednh x\u00e1c.<\/p>\n<h2 id=\"bao-cao-tai-chinh-la-gi\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_la_gi\"><\/span>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial Reporting) l\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i li\u1ec7u ch\u1ee9a c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p, kh\u1ea3 n\u0103ng sinh l\u1eddi trong kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3 (th\u01b0\u1eddng l\u00e0 qu\u00fd ho\u1eb7c n\u0103m). Qua \u0111\u00f3, gi\u00fap c\u00e1c doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0, b\u00ean cho vay v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c theo d\u00f5i, ph\u00e2n t\u00edch v\u00e0 ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p.\u00a0N\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo bi\u1ec3u m\u1eabu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c, lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp, n\u1ed9p BCTC ch\u00ednh x\u00e1c, \u0111\u00fang h\u1ea1n, tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea.<\/p>\n<p style=\"text-align: justify\"><img decoding=\"async\" alt=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial Reporting) l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh trong kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo quy chu\u1ea9n, quy \u0111\u1ecbnh, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/06\/1-khai-niem-bao-cao-tai-chinh.jpg\" style=\"text-align: center;width: 1000px;height: 525px\"><\/p>\n<h2 id=\"bao-cao-tai-chinh-bao-gom-nhung-gi\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_bao_gom_nhung_gi\"><\/span>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m nh\u1eefng g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"bao-cao-thu-nhap\" style=\"line-height: 1.8;margin-top: 13px;padding: 0pt 0pt 4pt;text-align: justify\"><span class=\"ez-toc-section\" id=\"Bao_cao_thu_nhap\"><\/span>B\u00e1o c\u00e1o thu nh\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o thu nh\u1eadp tr\u00ecnh b\u00e0y t\u00f3m t\u1eaft v\u1ec1 doanh thu, t\u00e0i s\u1ea3n v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t th\u1eddi gian c\u1ee5 th\u1ec3. B\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng nh\u1ea5t trong s\u1ed1 c\u00e1c b\u00e1o c\u00e1o kh\u00e1c nhau, b\u1edfi n\u00f3 cho th\u1ea5y k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t th\u1ef1c th\u1ec3. B\u00e1o c\u00e1o thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo m\u1ed9t tr\u00ecnh t\u1ef1 nh\u1ea5t \u0111\u1ecbnh, t\u1eeb t\u1ed5ng qu\u00e1t \u0111\u1ebfn chi ti\u1ebft, gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc d\u1ec5 d\u00e0ng n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o thu nh\u1eadp c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">Doanh thu: L\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Doanh thu \u0111\u01b0\u1ee3c chia th\u00e0nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/li>\n<li style=\"text-align:justify\">Chi ph\u00ed: L\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n \u0111\u00e3 chi ra \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed \u0111\u01b0\u1ee3c chia th\u00e0nh chi ph\u00ed s\u1ea3n xu\u1ea5t, chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<li style=\"text-align:justify\">L\u00e3i, l\u1ed7: L\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 chi ph\u00ed. L\u00e3i l\u00e0 khi doanh thu l\u1edbn h\u01a1n chi ph\u00ed, l\u1ed7 l\u00e0 khi chi ph\u00ed l\u1edbn h\u01a1n doanh thu.<\/li>\n<\/ul>\n<h3 id=\"bang-can-doi-ke-toan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Bang_can_doi_ke_toan\"><\/span>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng trong m\u1ed9t doanh nghi\u1ec7p v\u00e0o m\u1ed9t ng\u00e0y c\u1ee5 th\u1ec3. N\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ki\u1ec3m tra t\u00ednh thanh kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh hai ph\u1ea7n:<\/p>\n<ul>\n<li style=\"text-align: justify\">Ph\u1ea7n t\u00e0i s\u1ea3n bao g\u1ed3m t\u1ea5t c\u1ea3 nh\u1eefng g\u00ec doanh nghi\u1ec7p s\u1edf h\u1eefu, bao g\u1ed3m t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li style=\"text-align: justify\">Ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu bao g\u1ed3m t\u1ea5t c\u1ea3 nh\u1eefng g\u00ec doanh nghi\u1ec7p n\u1ee3 v\u00e0 nh\u1eefng g\u00ec thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h3 id=\"bao-cao-luu-chuyen-tien-te\"><span class=\"ez-toc-section\" id=\"Bao_cao_luu_chuyen_tien_te\"><\/span>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng h\u1ee3p v\u1ec1 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng, t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0 trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c ph\u00e2n chia th\u00e0nh ba ho\u1ea1t \u0111\u1ed9ng ch\u00ednh:<\/p>\n<ul>\n<li style=\"text-align: justify\">\n<p>Ho\u1ea1t \u0111\u1ed9ng kinh doanh: Ph\u1ea3n \u00e1nh c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 lu\u1ed3ng ti\u1ec1n ra li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 thu ti\u1ec1n b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, chi ti\u1ec1n mua h\u00e0ng, chi ti\u1ec1n l\u01b0\u01a1ng, chi ti\u1ec1n thu\u00ea nh\u00e0,&#8230;<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0: Ph\u1ea3n \u00e1nh c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 lu\u1ed3ng ti\u1ec1n ra li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con,&#8230;<\/p>\n<\/li>\n<li style=\"text-align:justify\">\n<p>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh: Ph\u1ea3n \u00e1nh c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 lu\u1ed3ng ti\u1ec1n ra li\u00ean quan \u0111\u1ebfn vi\u1ec7c vay n\u1ee3, tr\u1ea3 n\u1ee3, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu,&#8230;<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng v\u1ec1 kh\u1ea3 n\u0103ng t\u1ea1o ra ti\u1ec1n, kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng ti\u1ec1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 id=\"thuyet-minh-bao-cao-tai-chinh\"><span class=\"ez-toc-section\" id=\"Thuyet_minh_bao_cao_tai_chinh\"><\/span>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">\u0110\u00e2y l\u00e0 m\u1ee5c \u0111\u01b0\u1ee3c \u0111\u00ednh k\u00e8m tr\u1ef1c ti\u1ebfp trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00e2n t\u00edch nh\u1eefng s\u1ed1 li\u1ec7u, th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf 3 b\u00e1o c\u00e1o tr\u00ean. B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh mang t\u00ednh t\u01b0\u1eddng thu\u1eadt th\u00f4ng tin theo quy chu\u1ea9n, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch trung th\u1ef1c, th\u1ec3 hi\u1ec7n nh\u1eefng th\u00f4ng tin, c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ecdn,&#8230;<\/p>\n<h3 id=\"bao-cao-ket-qua-hoat-dong-kinh-doanh\"><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_hoat_dong_kinh_doanh\"><\/span>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (hay c\u00f2n g\u1ecdi l\u00e0 b\u00e1o c\u00e1o thu nh\u1eadp, b\u00e1o c\u00e1o l\u00e3i v\u00e0 l\u1ed7) l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee5 th\u1ec3. B\u00e1o c\u00e1o n\u00e0y cung c\u1ea5p th\u00f4ng tin v\u1ec1 doanh thu, chi ph\u00ed, l\u00e3i l\u1ed7 c\u1ee7a doanh nghi\u1ec7p, gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c b\u00ean li\u00ean quan \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 id=\"bao-cao-thay-doi-von-chu-so-huu\"><span class=\"ez-toc-section\" id=\"Bao_cao_thay_doi_von_chu_so_huu\"><\/span>B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u1ec3 hi\u1ec7n s\u1ef1 thay \u0111\u1ed5i c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong m\u1ed9t k\u1ef3 nh\u1ea5t \u0111\u1ecbnh m\u1ed9t c\u00e1ch ng\u1eafn g\u1ecdn v\u00e0 c\u1ee5 th\u1ec3 nh\u1ea5t. Theo \u0111\u00f3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 th\u1ec3 t\u0103ng ho\u1eb7c gi\u1ea3m: T\u0103ng ph\u00e1t sinh do ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u t\u01b0 v\u00e0 l\u00e3i thu\u1ea7n t\u0103ng trong k\u1ef3, Gi\u1ea3m do ch\u1ee7 s\u1edf h\u1eefu r\u00fat v\u1ed1n hay t\u1eeb l\u1ed7 thu\u1ea7n trong k\u1ef3.<\/p>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cung c\u1ea5p th\u00f4ng tin v\u1ec1 nh\u1eefng thay \u0111\u1ed5i trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3, t\u1eeb \u0111\u00f3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ngu\u1ed3n g\u1ed1c c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify\"><em>&gt;&gt; T\u00ecm hi\u1ec3u th\u00eam: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec? Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft<\/em><\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Th\u00e0nh ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/06\/2-thanh-phan-cua-bao-cao-tai-chinh.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"muc-dich-cua-bao-cao-tai-chinh\"><span class=\"ez-toc-section\" id=\"Muc_dich_cua_bao_cao_tai_chinh\"><\/span>M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Theo \u0110i\u1ec1u 97, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, m\u1ee5c ti\u00eau c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify\">\n<p>Cung c\u1ea5p th\u00f4ng tin t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kinh doanh v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p, c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u0169ng nh\u01b0 nhu c\u1ea7u h\u1eefu \u00edch c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng trong vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng \u0111\u1ed3ng th\u1eddi ph\u1ea3i cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, l\u00e3i &#8211; l\u1ed7, ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh,&#8230;<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Cung c\u1ea5p c\u00e1c th\u00f4ng tin li\u00ean quan kh\u00e1c trong \u201cB\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d v\u1edbi m\u1ee5c \u0111\u00edch gi\u1ea3i tr\u00ecnh th\u00eam v\u1ec1 ch\u1ec9 ti\u00eau \u0111\u00e3 ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 \u00e1p d\u1ee5ng nh\u1eb1m ghi nh\u1eadn nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n<\/ul>\n<h2 id=\"vai-tro-cua-bao-cao-tai-chinh\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_bao_cao_tai_chinh\"><\/span>Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ban l\u00e3nh \u0111\u1ea1o hay nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, m\u00e0 ch\u00fang c\u00f2n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u1edfi lu\u1eadt thu\u1ebf v\u00e0 th\u00f4ng l\u1ec7 k\u1ebf to\u00e1n ti\u00eau chu\u1ea9n. Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i k\u1ec3 \u0111\u1ebfn nh\u01b0:<\/p>\n<h3 id=\"giup-dua-ra-quyet-dinh-tai-chinh-tot-hon\"><span class=\"ez-toc-section\" id=\"Giup_dua_ra_quyet_dinh_tai_chinh_tot_hon\"><\/span>Gi\u00fap \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Ph\u00e2n t\u00edch v\u00e0 hi\u1ec3u c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a khi doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ph\u00e9p nh\u00e0 qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh c\u00e1c xu h\u01b0\u1edbng, r\u00e0o c\u1ea3n ti\u1ec1m \u1ea9n v\u00e0 ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd trong th\u1eddi gian th\u1ef1c. Lu\u00f4n c\u1eadp nh\u1eadt c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd cung c\u1ea5p cho doanh nghi\u1ec7p n\u1ec1n t\u1ea3ng c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf nhanh ch\u00f3ng v\u00e0 \u0111\u00fang \u0111\u1eafn khi th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn.<\/p>\n<h3 id=\"quan-ly-no\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Quan_ly_no\"><\/span>Qu\u1ea3n l\u00fd n\u1ee3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p cho ch\u1ee7 doanh nghi\u1ec7p v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd c\u00e1i nh\u00ecn s\u00e2u s\u1eafc, tr\u1ef1c ti\u1ebfp v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty. Ngo\u00e0i ra, c\u00f2n v\u1ec1 c\u00e1ch h\u1ecd n\u00ean qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 kho\u1ea3n n\u1ee3 t\u1ed3n \u0111\u1ecdng trong t\u01b0\u01a1ng lai.\u00a0<\/p>\n<h3 id=\"don-gian-hoa-thue\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Don_gian_hoa_thue\"><\/span>\u0110\u01a1n gi\u1ea3n h\u00f3a thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c Ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u cho m\u1ee5c \u0111\u00edch thu\u1ebf, gi\u00fap \u0111\u00e1nh gi\u00e1 thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00f4ng ty. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c s\u1ebd gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m r\u1ea5t nhi\u1ec1u th\u1eddi gian, gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u1ed5ng th\u1ec3 \u0111i k\u00e8m v\u1edbi vi\u1ec7c n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u1ed7i n\u0103m.<\/p>\n<h3 id=\"dam-bao-tuan-thu-phap-luat\"><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_Phap_luat\"><\/span>\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi n\u00f3 c\u0169ng \u0111\u1ea3m b\u1ea3o c\u00f4ng ty tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p v\u00e0 c\u00e1c quy \u0111\u1ecbnh do c\u01a1 quan ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u.\u00a0<\/p>\n<h3 id=\"minh-bach-tai-chinh\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Minh_bach_tai_chinh\"><\/span>Minh b\u1ea1ch t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u00e1c b\u00ean li\u00ean quan b\u00ean ngo\u00e0i ph\u1ea3i nghi\u00ean c\u1ee9u t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty tr\u01b0\u1edbc khi h\u1ecd quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t c\u00e1ch tuy\u1ec7t v\u1eddi \u0111\u1ec3 th\u1ec3 hi\u1ec7n t\u00ednh to\u00e0n v\u1eb9n v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u1ea1o ni\u1ec1m tin v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, kh\u00e1ch h\u00e0ng ti\u1ec1m n\u0103ng.<\/p>\n<p style=\"text-align: justify\">Ngo\u00e0i ra, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c:<\/p>\n<ul>\n<li style=\"text-align: justify\">L\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ph\u00e1t hi\u1ec7n ti\u1ec1m n\u0103ng th\u1ecb tr\u01b0\u1eddng, d\u1ef1 \u0111o\u00e1n xu h\u01b0\u1edbng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c\u00a0c\u00f3 hi\u1ec7u qu\u1ea3.<\/li>\n<li style=\"text-align: justify\">Ph\u1ee5c v\u1ee5 cho vi\u1ec7c x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1ea7u t\u01b0 sao cho ph\u00f9 h\u1ee3p.<\/li>\n<li style=\"text-align: justify\">Gi\u00fap \u0111\u1ed9i ng\u0169 lao \u0111\u1ed9ng hi\u1ec3u \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh doanh nghi\u1ec7p, kh\u1ea3 n\u0103ng ph\u00e1t tri\u1ec3n trong t\u01b0\u01a1ng lai, kh\u1ea3 n\u0103ng thanh to\u00e1n, chi tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m c\u00f3 nh\u1eefng quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p trong c\u00f4ng vi\u1ec7c.<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/06\/3-vai-tro-cua-bao-cao-tai-chinh.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"thoi-han-nop-bao-cao-tai-chinh-theo-quy-dinh\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bao_cao_tai_chinh_theo_quy_dinh\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 29 kho\u1ea3n 3 c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2015, quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi m\u1ed7i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p l\u00e0 kh\u00e1c nhau:<\/p>\n<h3 id=\"doanh-nghiep-nha-nuoc\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_Nha_nuoc\"><\/span>Doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd: Ch\u1eadm nh\u1ea5t l\u00e0 20 ng\u00e0y t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n qu\u00fd. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty m\u1eb9, doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y. C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p, t\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc c\u1ea7n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00f4ng ty m\u1eb9 theo th\u1eddi h\u1ea1n do c\u00f4ng ty m\u1eb9 quy \u0111\u1ecbnh.<\/li>\n<li style=\"text-align: justify\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m: Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty m\u1eb9, t\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y, c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00f4ng ty m\u1eb9 theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h3 id=\"doi-voi-cac-doanh-nghiep-khac\"><span class=\"ez-toc-section\" id=\"Doi_voi_cac_doanh_nghiep_khac\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">Doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty h\u1ee3p danh n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y.<\/li>\n<li style=\"text-align: justify\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo th\u1eddi h\u1ea1n \u0111\u00e3 quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/06\/4-thoi-han-nop-bao-cao-tai-chinh.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"doi-tuong-su-dung-bao-cao-tai-chinh\"><span class=\"ez-toc-section\" id=\"Doi_tuong_su_dung_bao_cao_tai_chinh\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"nhom-doi-tuong-ben-trong-doanh-nghiep\"><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_ben_trong_doanh_nghiep\"><\/span>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean trong doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Ban l\u00e3nh \u0111\u1ea1o, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd l\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 thi\u1ebft l\u1eadp m\u1ee5c ti\u00eau, xem x\u00e9t, ra quy\u1ebft \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a kinh doanh, mang l\u1ea1i hi\u1ec7u qu\u1ea3, gi\u00e1 tr\u1ecb cho doanh nghi\u1ec7p.\u00a0<\/p>\n<h3 id=\"nhom-doi-tuong-ben-ngoai-doanh-nghiep\"><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_ben_ngoai_doanh_nghiep\"><\/span>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">Nh\u00e0 \u0111\u1ea7u t\u01b0 (c\u1ed5 \u0111\u00f4ng): Xem x\u00e9t kh\u1ea3 n\u0103ng t\u1ea1o ra doanh thu, m\u1ee9c \u0111\u1ed9 an to\u00e0n c\u1ee7a v\u1ed1n \u0111\u1ea7u t\u01b0, kh\u1ea3 n\u0103ng tr\u1ea3 l\u00e3i, ph\u00e2n chia l\u1ee3i nhu\u1eadn nh\u1eb1m \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh.<\/li>\n<li style=\"text-align: justify\">Nh\u00e0 cung c\u1ea5p, ng\u01b0\u1eddi cho vay: Xem x\u00e9t kh\u1ea3 n\u0103ng thanh to\u00e1n, s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh trong d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. Th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap h\u1ecd quy\u1ebft \u0111\u1ecbnh xem c\u00f3 n\u00ean m\u1edf r\u1ed9ng quan h\u1ec7 t\u00edn d\u1ee5ng kh\u00f4ng, c\u00f3 n\u00ean ti\u1ebfp t\u1ee5c cho vay ho\u1eb7c cho tr\u1ea3 ch\u1eadm h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 kh\u00f4ng.<\/li>\n<li style=\"text-align: justify\">C\u01a1 quan ch\u1ee9c n\u0103ng: Xem x\u00e9t xem doanh nghi\u1ec7p c\u00f3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, lu\u1eadt l\u1ec7 hay kh\u00f4ng, \u0111\u1ed3ng th\u1eddi gi\u00fap c\u01a1 quan t\u00e0i ch\u00ednh ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00f3 ph\u1ea3i n\u1ed9p, bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li style=\"text-align: justify\">Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp: Ki\u1ec3m tra v\u00e0 cho \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h2 id=\"phan-loai-bao-cao-tai-chinh\"><span class=\"ez-toc-section\" id=\"Phan_loai_bao_cao_tai_chinh\"><\/span>Ph\u00e2n lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">D\u1ef1a v\u00e0o c\u00e1ch ph\u00e2n lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, thi\u1ebft l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y theo c\u01a1 s\u1edf n\u1ed9i dung ph\u1ea3n \u00e1nh th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 hai lo\u1ea1i:<\/p>\n<ul>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t: T\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kinh doanh c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m c\u1ea3 c\u00f4ng ty m\u1eb9 qu\u1ea3n l\u00fd v\u00e0 c\u00e1c c\u00f4ng ty con trong c\u00f9ng h\u1ec7 sinh th\u00e1i, k\u1ec3 c\u1ea3 c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft.<\/li>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb: Th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Theo th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o th\u00ec s\u1ebd c\u00f3 hai lo\u1ea1i:<\/p>\n<ul>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m: \u0110\u01b0\u1ee3c thi\u1ebft l\u1eadp v\u00e0 t\u00ednh theo s\u1ed1 n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n h\u1eb1ng n\u0103m, \u0111\u1ea3m b\u1ea3o tr\u00f2n 12 th\u00e1ng sau khi c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i gi\u1eefa hai k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u00e0i ch\u00ednh c\u0169 v\u00e0 n\u0103m m\u1edbi.<\/li>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9: B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp cho 4 qu\u00fd c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u00f9ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean. Lo\u1ea1i b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo m\u1ed9t m\u1eabu c\u1ee5 th\u1ec3 d\u01b0\u1edbi d\u1ea1ng t\u00f3m l\u01b0\u1ee3c nh\u01b0ng \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7. V\u1edbi c\u00e1c doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00f4ng ty ni\u00eam y\u1ebft b\u1eaft bu\u1ed9c, c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9, \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c.<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Ph\u00e2n lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/06\/5-phan-loai-bao-cao-tai-chinh.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"nguyen-tac-thiet-lap-va-trinh-bay-bao-cao-tai-chinh\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_thiet_lap_va_trinh_bay_bao_cao_tai_chinh\"><\/span>Nguy\u00ean t\u1eafc thi\u1ebft l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>C\u01a1 s\u1edf d\u1ed3n t\u00edch<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/li>\n<li>Nh\u1ea5t qu\u00e1n<\/li>\n<li>Tr\u1ecdng y\u1ebfu v\u00e0 t\u1eadp h\u1ee3p<\/li>\n<li>B\u00f9 tr\u1eeb<\/li>\n<li>C\u00f3 th\u1ec3 so s\u00e1nh<\/li>\n<\/ol>\n<h3 id=\"co-so-don-tich\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Co_so_don_tich\"><\/span>C\u01a1 s\u1edf d\u1ed3n t\u00edch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Theo nguy\u00ean t\u1eafc n\u00e0y, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, n\u1ee3, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c ghi s\u1ed5 trong qu\u00e1 tr\u00ecnh ph\u00e1t sinh \u1edf c\u00e1c ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 ch\u00fang c\u00f3 li\u00ean quan.<\/p>\n<h3 id=\"hoat-dong-lien-tuc\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Hoat_dong_lien_tuc\"><\/span>Ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">\u0110\u1ec3 thi\u1ebft l\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng kinh doanh li\u00ean t\u1ee5c c\u1ee7a m\u00ecnh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u ph\u00e1 s\u1ea3n, b\u1ecb gi\u1ea3m ph\u1ea7n l\u1edbn quy m\u00f4 kinh doanh ho\u1eb7c c\u00f3 nh\u1eefng nh\u00e2n t\u1ed1 g\u00e2y \u1ea3nh h\u01b0\u1edfng l\u1edbn t\u1edbi kh\u1ea3 n\u0103ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng v\u1eabn \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc li\u00ean t\u1ee5c v\u1eabn ph\u00f9 h\u1ee3p th\u00ec c\u1ea7n ph\u1ea3i di\u1ec5n gi\u1ea3i m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3.<\/p>\n<h3 id=\"nhat-quan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Nhat_quan\"><\/span>Nh\u1ea5t qu\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u00e1c kho\u1ea3n m\u1ee5c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y, ph\u00e2n lo\u1ea1i m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c ni\u00ean \u0111\u1ed9, nh\u1eb1m th\u1ed1ng nh\u1ea5t v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin. Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i, doanh nghi\u1ec7p c\u1ea7n th\u00f4ng b\u00e1o tr\u01b0\u1edbc v\u00e0 gi\u1ea3i tr\u00ecnh trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h3 id=\"trong-yeu-va-tap-hop\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Trong_yeu_va_tap_hop\"><\/span>Tr\u1ecdng y\u1ebfu v\u00e0 t\u1eadp h\u1ee3p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u00e1c th\u00f4ng tin tr\u1ecdng y\u1ebfu trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng v\u00e0 ri\u00eang bi\u1ec7t. \u0110\u1ed1i v\u1edbi nh\u1eefng th\u00f4ng tin kh\u00f4ng quan tr\u1ecdng th\u00ec c\u00f3 th\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch t\u1ed5ng qu\u00e1t.<\/p>\n<h3 id=\"bu-tru\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Bu_tru\"><\/span>B\u00f9 tr\u1eeb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb gi\u1eefa t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3, gi\u1eefa thu nh\u1eadp v\u1edbi chi ph\u00ed. N\u1ebfu v\u1eabn ti\u1ebfn h\u00e0nh b\u00f9 tr\u1eeb gi\u1eefa c\u00e1c kho\u1ea3n n\u00e0y th\u00ec ph\u1ea3i d\u1ef1a tr\u00ean c\u01a1 s\u1edf t\u00ednh tr\u1ecdng y\u1ebfu, \u0111\u1ed3ng th\u1eddi di\u1ec5n gi\u1ea3i c\u1ee5 th\u1ec3 trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h3 id=\"co-the-so-sanh\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Co_the_so_sanh\"><\/span>C\u00f3 th\u1ec3 so s\u00e1nh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u00e1c s\u1ed1 li\u1ec7u s\u1eed d\u1ee5ng cho vi\u1ec7c so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n tr\u00ecnh b\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi nhau. \u0110\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u r\u00f5 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00f4ng tin so s\u00e1nh ph\u1ea3i c\u00f3 n\u1ed9i dung di\u1ec5n gi\u1ea3i b\u1eb1ng l\u1eddi.<\/p>\n<p style=\"text-align: justify\">C\u00e1c nguy\u00ean t\u1eafc tr\u00ean c\u00f3 m\u1ed1i li\u00ean h\u1ec7 m\u1eadt thi\u1ebft v\u00e0 b\u1ed5 sung cho nhau. Trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n ch\u00fang \u0111\u1ed3ng th\u1eddi v\u1edbi nhau. \u0110\u00e2y ch\u00ednh l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p s\u1eed d\u1ee5ng nh\u1eefng th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, \u0111\u00e1ng tin c\u1eady v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u ng\u01b0\u1eddi s\u1eed d\u1ee5ng trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Nguy\u00ean t\u1eafc thi\u1ebft l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/06\/6-nguyen-tac-thiet-lap-bao-cao-tai-chinh.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"quy-trinh-lap-bao-cao-tai-chinh\"><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_bao_cao_tai_chinh\"><\/span>Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>B\u01b0\u1edbc 1: S\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/li>\n<li>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/li>\n<li>B\u01b0\u1edbc 3: Ph\u00e2n lo\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo th\u00e1ng ho\u1eb7c qu\u00fd<\/li>\n<li>B\u01b0\u1edbc 4: R\u00e0 so\u00e1t, t\u1ed5ng h\u1ee3p nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo t\u1eebng nh\u00f3m t\u00e0i kho\u1ea3n<\/li>\n<li>B\u01b0\u1edbc 5: B\u00fat to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebft chuy\u1ec3n doanh thu<\/li>\n<li>B\u01b0\u1edbc 6: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<h3 id=\"buoc-1-sap-xep-cac-chung-tu-ke-toan\"><span class=\"ez-toc-section\" id=\"Buoc_1_Sap_xep_cac_chung_tu_ke_toan\"><\/span>B\u01b0\u1edbc 1: S\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">S\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong quy tr\u00ecnh l\u1eadp m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u1edbi c\u00f4ng vi\u1ec7c n\u00e0y, c\u1ea7n th\u1ef1c hi\u1ec7n t\u1ec9 m\u1ec9 v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u00fang tr\u00ecnh t\u1ef1, t\u1ea1o s\u1ef1 thu\u1eadn ti\u1ec7n cho vi\u1ec7c k\u00ea khai, ki\u1ec3m tra b\u00e1o c\u00e1o.<\/p>\n<h3 id=\"buoc-2-hach-toan-nghiep-vu-kinh-te-phat-sinh\"><span class=\"ez-toc-section\" id=\"Buoc_2_Hach_toan_nghiep_vu_kinh_te_phat_sinh\"><\/span>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng nh\u1eefng ch\u1ee9ng t\u1eeb \u0111\u00e3 s\u1eafp x\u1ebfp tr\u01b0\u1edbc \u0111\u00f3. C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh c\u00f3 th\u1ec3 l\u00e0 phi\u1ebfu thu, phi\u1ebfu xu\u1ea5t kho, phi\u1ebfu n\u1ee3,&#8230;<\/p>\n<h3 id=\"buoc-3-phan-loai-cac-nghiep-vu-phat-sinh-theo-thang-hoac-quy\"><span class=\"ez-toc-section\" id=\"Buoc_3_Phan_loai_cac_nghiep_vu_phat_sinh_theo_thang_hoac_quy\"><\/span>B\u01b0\u1edbc 3: Ph\u00e2n lo\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo th\u00e1ng ho\u1eb7c qu\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng, \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang chu\u1ea9n, bao g\u1ed3m c\u00e1c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, chi ph\u00ed kh\u1ea5u hao,&#8230;<\/p>\n<h3 id=\"buoc-4-ra-soat-tong-hop-nghiep-vu-phat-sinh-theo-tung-nhom-tai-khoan\"><span class=\"ez-toc-section\" id=\"Buoc_4_Ra_soat_tong_hop_nghiep_vu_phat_sinh_theo_tung_nhom_tai_khoan\"><\/span>B\u01b0\u1edbc 4: R\u00e0 so\u00e1t, t\u1ed5ng h\u1ee3p nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo t\u1eebng nh\u00f3m t\u00e0i kho\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">\u0110\u1ec3 c\u00f3 th\u1ec3 t\u1ed5ng h\u1ee3p th\u00f4ng tin k\u00ea khai m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c, vi\u1ec7c r\u00e0 so\u00e1t v\u00e0 t\u1ed5ng h\u1ee3p l\u1ea1i nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo t\u1eebng nh\u00f3m t\u00e0i kho\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch k\u1ef9 l\u01b0\u1ee1ng. C\u00e1c nh\u00f3m t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 r\u00e0 so\u00e1t ph\u1ea3i k\u1ec3 \u0111\u1ebfn nh\u01b0 nh\u00f3m h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, nh\u00f3m c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ph\u1ea3i thu, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh thu, gi\u00e1 v\u1ed1n,&#8230;<\/p>\n<p style=\"text-align: justify\">N\u1ebfu ph\u00e1t hi\u1ec7n ra sai s\u00f3t, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i t\u00ecm hi\u1ec3u k\u1ef9 l\u01b0\u1ee1ng nguy\u00ean nh\u00e2n, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh ngay \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c khi k\u00ea khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h3 id=\"buoc-5-but-toan-tong-hop-ket-chuyen-doanh-thu\"><span class=\"ez-toc-section\" id=\"Buoc_5_But_toan_tong_hop_ket_chuyen_doanh_thu\"><\/span>B\u01b0\u1edbc 5: B\u00fat to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebft chuy\u1ec3n doanh thu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed, k\u1ebft chuy\u1ec3n l\u1ed7 l\u00e3i nh\u1eb1m \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/p>\n<h3 id=\"buoc-6-lap-bao-cao-tai-chinh\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Buoc_6_Lap_bao_cao_tai_chinh\"><\/span>B\u01b0\u1edbc 6: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">K\u1ebf to\u00e1n vi\u00ean ti\u1ebfn h\u00e0nh thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh tr\u00ean ph\u1ea7n m\u1ec1m HTKK \u0111\u1ec3 ho\u00e0n t\u1ea5t k\u00ea khai.<\/p>\n<p style=\"text-align: justify\">Sau khi ho\u00e0n thi\u1ec7n 6 b\u01b0\u1edbc n\u00e0y, doanh nghi\u1ec7p s\u1ebd ti\u1ebfn h\u00e0nh n\u1ed9p cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, l\u01b0u \u00fd ph\u1ea3i in \u1ea5n v\u00e0 l\u01b0u h\u1ed3 s\u01a1.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/06\/7-quy-trinh-thiet-lap-bao-cao-tai-chinh.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"mot-so-cau-hoi-thuong-gap-ve-bao-cao-tai-chinh\"><span class=\"ez-toc-section\" id=\"Mot_so_cau_hoi_thuong_gap_ve_bao_cao_tai_chinh\"><\/span>M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"bao-cao-tai-chinh-co-gia-tri-phap-ly-hay-khong\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_co_gia_tri_phap_ly_hay_khong\"><\/span>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd hay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Theo\u00a0Kho\u1ea3n 4, 18 \u0110i\u1ec1u 3, Kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt k\u1ebf to\u00e1n 2015 th\u00ec B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (thu\u1ed9c m\u1ed9t ph\u1ea7n c\u1ee7a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n) c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd.<\/p>\n<h3 id=\"tai-sao-can-bao-cao-tai-chinh\"><span class=\"ez-toc-section\" id=\"Tai_sao_can_bao_cao_tai_chinh\"><\/span>T\u1ea1i sao c\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng kh\u00f4ng ch\u1ec9 cho c\u00e1c doanh nghi\u1ec7p, m\u00e0 c\u00f2n c\u1ea3 v\u1edbi c\u00e1c b\u00ean li\u00ean quan v\u00e0 c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh minh b\u1ea1ch t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p, gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u00e1nh gi\u00e1 kh\u00e1ch quan v\u1ec1 s\u1ee9c m\u1ea1nh t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng sinh l\u1eddi, tri\u1ec3n v\u1ecdng ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 id=\"co-the-nop-bao-cao-tai-chinh-bo-sung-khong\"><span class=\"ez-toc-section\" id=\"Co_the_nop_bao_cao_tai_chinh_bo_sung_khong\"><\/span>C\u00f3 th\u1ec3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ed5 sung kh\u00f4ng?\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb sau th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed5 sung v\u00e0 n\u1ed9p l\u1ea1i, v\u1edbi \u0111i\u1ec1u ki\u1ec7n l\u00e0 tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra.<\/p>\n<h3 id=\"nop-bao-cao-tai-chinh-o-dau\"><span class=\"ez-toc-section\" id=\"Nop_bao_cao_tai_chinh_o_dau\"><\/span>N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf \u0111\u00e2u?\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho: C\u01a1 quan thu\u1ebf, C\u01a1 quan th\u1ed1ng k\u00ea, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, Doanh nghi\u1ec7p c\u1ea5p tr\u00ean (n\u1ebfu c\u00f3). C\u00f2n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u1ea7n n\u1ed9p th\u00eam cho c\u1ea3 c\u01a1 quan t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tham gia th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n c\u1ea7n n\u1ed9p th\u00eam cho \u1ee6y ban Ch\u1ee9ng kho\u00e1n.<\/p>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00e1ch c\u00e1c doanh nghi\u1ec7p truy\u1ec1n \u0111\u1ea1t d\u1eef li\u1ec7u t\u00e0i ch\u00ednh cho c\u00e1c b\u00ean li\u00ean quan b\u00ean ngo\u00e0i v\u00e0 b\u00ean trong. C\u00e1c b\u00ean li\u00ean quan b\u00ean ngo\u00e0i nh\u01b0 c\u01a1 quan ch\u1ee9c n\u0103ng, c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 ng\u01b0\u1eddi cho vay, s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng ph\u1ee9c t\u1ea1p \u0111\u1ec3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, nh\u01b0ng \u0111\u00e2y v\u1eabn l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p th\u00e0nh c\u00f4ng.<\/p>\n<p>Ngu\u1ed3n: <a href=\"https:\/\/www.ckconitsha.com\/vn\/\">https:\/\/www.ckconitsha.com\/vn\/<\/a> T\u00e1c gi\u1ea3: <a href=\"https:\/\/www.ckconitsha.com\/vn\/author\/nguyenlandung\">Nguy\u1ec5n L\u00e2n d\u0169ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 doanh nghi\u1ec7p h\u1eefu \u00edch cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan trong vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a vi\u1ec7c \u0111\u01b0a ra nh\u1eefng con s\u1ed1 \u0111o l\u01b0\u1eddng,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-13611","post","type-post","status-publish","format-standard","hentry","category-kien-thuc"],"_links":{"self":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/13611","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/comments?post=13611"}],"version-history":[{"count":2,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/13611\/revisions"}],"predecessor-version":[{"id":16091,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/13611\/revisions\/16091"}],"wp:attachment":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/media?parent=13611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/categories?post=13611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/tags?post=13611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}