{"id":7425,"date":"2025-04-02T10:57:38","date_gmt":"2025-04-02T03:57:38","guid":{"rendered":"https:\/\/www.ckconitsha.com\/vn\/?p=7425"},"modified":"2025-06-28T14:45:04","modified_gmt":"2025-06-28T07:45:04","slug":"bao-cao-tai-chinh-gom-nhung-gi-nhung-dieu-can-biet-2025","status":"publish","type":"post","link":"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-gom-nhung-gi-nhung-dieu-can-biet-2025\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec? Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft 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-gom-nhung-gi-nhung-dieu-can-biet-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-2\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-gom-nhung-gi-nhung-dieu-can-biet-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-3\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-gom-nhung-gi-nhung-dieu-can-biet-2025\/#Bao_cao_ket_qua_kinh_doanh\" >B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/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-gom-nhung-gi-nhung-dieu-can-biet-2025\/#Bao_cao_dong_tien\" >B\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n<\/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-gom-nhung-gi-nhung-dieu-can-biet-2025\/#Mo_ta_bao_cao_tai_chinh\" >M\u00f4 t\u1ea3 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-6\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-gom-nhung-gi-nhung-dieu-can-biet-2025\/#Bao_cao_bao_cao_tai_chinh_la_gi\" >B\u00e1o c\u00e1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 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-7\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-gom-nhung-gi-nhung-dieu-can-biet-2025\/#Tuyen_bo_giai_quyet_thue\" >Tuy\u00ean b\u1ed1 gi\u1ea3i quy\u1ebft thu\u1ebf<\/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-gom-nhung-gi-nhung-dieu-can-biet-2025\/#Bao_cao_tai_chinh\" >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-9\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-gom-nhung-gi-nhung-dieu-can-biet-2025\/#Phu_luc\" >Ph\u1ee5 l\u1ee5c<\/a><\/li><\/ul><\/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-gom-nhung-gi-nhung-dieu-can-biet-2025\/#Yeu_cau_nguyen_tac_khi_bao_cao_tai_chinh\" >Y\u00eau c\u1ea7u, nguy\u00ean t\u1eafc khi 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-gom-nhung-gi-nhung-dieu-can-biet-2025\/#Yeu_cau\" >Y\u00eau c\u1ea7u<\/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-gom-nhung-gi-nhung-dieu-can-biet-2025\/#ve_nguyen_tac\" >v\u1ec1 nguy\u00ean t\u1eafc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-tai-chinh-gom-nhung-gi-nhung-dieu-can-biet-2025\/#Tien_phat_khi_gui_trechuan_bi_bao_cao_tai_chinh_sai\" >Ti\u1ec1n ph\u1ea1t khi g\u1eedi tr\u1ec5\/chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai<\/a><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify\">Th\u00f4ng tin \u0111\u01b0\u1ee3c t\u00ecm th\u1ea5y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c l\u00e0 c\u01a1 s\u1edf c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p. D\u1eef li\u1ec7u \u0111\u01b0\u1ee3c t\u00ecm th\u1ea5y trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n c\u00e1c t\u1ef7 l\u1ec7 t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h2 id=\"bao-cao-tai-chinh-bao-gom-nhung-gi\" style=\"text-align: justify\"><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=\"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 bao g\u1ed3m t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 l\u1ee3i \u00edch kinh doanh t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3.<\/p>\n<p style=\"text-align: justify\">Thu\u1ed9c t\u00ednh bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify\">Ti\u1ec1n ho\u1eb7c s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/li>\n<li style=\"text-align: justify\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, h\u00e0ng t\u1ed3n kho<\/li>\n<li style=\"text-align: justify\">T\u00e0i kho\u1ea3n ph\u1ea3i thu, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/li>\n<li style=\"text-align: justify\">\u0110\u1ea7u t\u01b0 v\u00e0o b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/li>\n<li style=\"text-align: justify\">Chi ph\u00ed x\u00e2y d\u1ef1ng v\u1ed1n ch\u01b0a ho\u00e0n th\u00e0nh<\/li>\n<li style=\"text-align: justify\">T\u00e0i s\u1ea3n kh\u00e1c<\/li>\n<\/ul>\n<p style=\"text-align: justify\">N\u1ee3 ph\u1ea3i tr\u1ea3 bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify\">Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean<\/li>\n<li style=\"text-align: justify\">Ng\u01b0\u1eddi mua tr\u1ea3 tr\u01b0\u1edbc v\u00e0 tr\u1ea3 s\u1ed1 ti\u1ec1n v\u1ed1n th\u01b0\u01a1ng m\u1ea1i c\u00f3 li\u00ean quan trong n\u1ed9i b\u1ed9<\/li>\n<li style=\"text-align: justify\">S\u1ed1 ti\u1ec1n thanh to\u00e1n cho qu\u1ed1c gia<\/li>\n<li style=\"text-align: justify\">Ti\u1ec1n th\u01b0\u1edfng v\u00e0 ti\u1ec1n th\u01b0\u1edfng, sao l\u01b0u s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n<\/li>\n<li style=\"text-align: justify\">C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Ngu\u1ed3n v\u1ed1n:<\/p>\n<ul>\n<li style=\"text-align: justify\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/li>\n<li style=\"text-align: justify\">Ngu\u1ed3n ti\u1ec1n v\u00e0 c\u00e1c lo\u1ea1i ti\u1ec1n kh\u00e1c<\/li>\n<\/ul>\n<h3 id=\"bao-cao-ket-qua-hoat-dong-kinh-doanh\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_kinh_doanh\"><\/span>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh cho th\u1ea5y doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian. bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify\">Thu nh\u1eadp\/doanh s\u1ed1 r\u00f2ng \u0111\u01b0\u1ee3c cung c\u1ea5p b\u1edfi b\u00e1n h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5<\/li>\n<li style=\"text-align: justify\">B\u00e1n l\u1ee3i nhu\u1eadn\/t\u1ed5ng \u200b\u200bl\u1ee3i nhu\u1eadn, cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<li style=\"text-align: justify\">L\u1ee3i nhu\u1eadn r\u00f2ng t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i<\/li>\n<li style=\"text-align: justify\">Chi ph\u00ed t\u00e0i ch\u00ednh, b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd kinh doanh<\/li>\n<li style=\"text-align: justify\">Chi ph\u00ed s\u1ea3n ph\u1ea9m<\/li>\n<li style=\"text-align: justify\">T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf<\/li>\n<li style=\"text-align: justify\">Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n t\u1ea1i<\/li>\n<li style=\"text-align: justify\">Chi ph\u00ed thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00f4ng ty<\/li>\n<li style=\"text-align: justify\">L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li style=\"text-align: justify\">L\u1ee3i \u00edch c\u01a1 b\u1ea3n d\u1ef1a tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 ti\u1ec1n l\u00e3i cho c\u1ed5 phi\u1ebfu gi\u1ea3m<\/li>\n<li style=\"text-align: justify\">Thu nh\u1eadp kh\u00e1c, c\u00e1c chi ph\u00ed kh\u00e1c, l\u1ee3i nhu\u1eadn kh\u00e1c<\/li>\n<\/ul>\n<h3 id=\"bao-cao-luu-chuyen-tien-te\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Bao_cao_dong_tien\"><\/span>B\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n cho th\u1ea5y c\u00e1c lo\u1ea1i ti\u1ec1n t\u1ec7 v\u00e0o v\u00e0 tho\u00e1t kh\u1ecfi doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian. bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify\">D\u00f2ng ti\u1ec1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n<li style=\"text-align: justify\">D\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/li>\n<li style=\"text-align: justify\">D\u00f2ng ti\u1ec1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<h3 id=\"ban-thuyet-minh-bao-cao-tai-chinh\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Mo_ta_bao_cao_tai_chinh\"><\/span>M\u00f4 t\u1ea3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Gi\u1ea3i th\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m:<\/p>\n<p style=\"text-align: justify\">\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u00f4ng ty: H\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n, khu v\u1ef1c kinh doanh, &#8230;<\/p>\n<p style=\"text-align: justify\">Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n cho c\u00e1c \u1ee9ng d\u1ee5ng doanh nghi\u1ec7p: <\/p>\n<ul>\n<li style=\"text-align: justify\">K\u1ef3 k\u1ebf to\u00e1n h\u00e0ng n\u0103m, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/li>\n<li style=\"text-align: justify\">Ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n<\/li>\n<li style=\"text-align: justify\">S\u00e1ch k\u1ebf to\u00e1n trong bi\u1ec3u m\u1eabu, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/li>\n<li style=\"text-align: justify\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng<\/li>\n<li style=\"text-align: justify\">Nguy\u00ean t\u1eafc v\u1ec1 chi ph\u00ed cho vay\/tr\u1ea3 n\u1ee3, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/li>\n<li style=\"text-align: justify\">Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi l\u1ea1i kho\u1ea3n thanh to\u00e1n c\u1ea7n thi\u1ebft<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Th\u00f4ng tin b\u1ed5 sung: Chi ti\u1ebft t\u01b0\u01a1ng t\u1ef1 nh\u01b0 b\u1ea3ng c\u00e2n \u0111\u1ed1i.<\/p>\n<p style=\"text-align: justify\">Ngo\u00e0i ra, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m nh\u1eadn x\u00e9t v\u00e0 gi\u1ea3i th\u00edch v\u1ec1 c\u00e1c m\u1ee5c trong b\u00e1o c\u00e1o, gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u1ee7a h\u1ecd.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m nh\u1eefng g\u00ec?\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/1-cac-phan-trong-bao-cao-tai-chinh.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"bao-cao-tai-chinh-gom-nhung-loai-bao-cao-nao\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Bao_cao_bao_cao_tai_chinh_la_gi\"><\/span>B\u00e1o c\u00e1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"to-khai-quyet-toan-thue\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Tuyen_bo_giai_quyet_thue\"><\/span>Tuy\u00ean b\u1ed1 gi\u1ea3i quy\u1ebft thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">Tuy\u00ean b\u1ed1 v\u1ec1 quy\u1ebft \u0111\u1ecbnh cu\u1ed1i c\u00f9ng v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li style=\"text-align: justify\">Tuy\u00ean b\u1ed1 v\u1ec1 quy\u1ebft \u0111\u1ecbnh cu\u1ed1i c\u00f9ng c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/li>\n<\/ul>\n<h3 id=\"bao-cao-tai-chinh\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh\"><\/span>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/li>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/li>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n<\/li>\n<li style=\"text-align: justify\">H\u00ecnh th\u1ee9c gi\u1ea3i th\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<h3 id=\"phu-luc-di-kem\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Phu_luc\"><\/span>Ph\u1ee5 l\u1ee5c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">Ngh\u0129a v\u1ee5 m\u00e0 nh\u00e0 n\u01b0\u1edbc n\u00ean ho\u00e0n th\u00e0nh<\/li>\n<li style=\"text-align: justify\">Gi\u1ea3i th\u00edch v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"B\u00e1o c\u00e1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/2-bao-cao-tai-chinh-gom-cac-bao-cao-nao.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"yeu-cau-nguyen-tac-khi-lap-bao-cao-tai-chinh\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Yeu_cau_nguyen_tac_khi_bao_cao_tai_chinh\"><\/span>Y\u00eau c\u1ea7u, nguy\u00ean t\u1eafc khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"yeu-cau\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Yeu_cau\"><\/span>Y\u00eau c\u1ea7u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 21 trong &#8220;Gi\u1edbi thi\u1ec7u v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh&#8221;, c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i trung th\u1ef1c, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p trong giai \u0111o\u1ea1n b\u00e1o c\u00e1o.<\/li>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong n\u1ec1n kinh t\u1ebf th\u00edch h\u1ee3p, kh\u00f4ng ph\u1ea3i \u1edf d\u1ea1ng ph\u00e1p l\u00fd<\/li>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch kh\u00e1ch quan, thay v\u00ec ch\u1ee7 quan, \u0111\u1ecbnh ki\u1ebfn<\/li>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c tu\u00e2n theo nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/li>\n<li style=\"text-align: justify\">Gi\u1edbi thi\u1ec7u \u0111\u1ec3 ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong t\u1ea5t c\u1ea3 c\u00e1c kh\u00eda c\u1ea1nh quan tr\u1ecdng<\/li>\n<\/ul>\n<h3 id=\"nguyen-tac\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"ve_nguyen_tac\"><\/span>v\u1ec1 nguy\u00ean t\u1eafc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Theo \u0110i\u1ec1u 102 c\u1ee7a 200\/2014\/TT-BTC, c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/li>\n<li style=\"text-align: justify\">Nguy\u00ean t\u1eafc t\u00edch l\u0169y<\/li>\n<li style=\"text-align: justify\">Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n<\/li>\n<li style=\"text-align: justify\">Nguy\u00ean t\u1eafc n\u00e0y r\u1ea5t quan tr\u1ecdng v\u00e0 t\u1eadp h\u1ee3p<\/li>\n<li style=\"text-align: justify\">Nguy\u00ean t\u1eafc b\u1ed3i th\u01b0\u1eddng<\/li>\n<li style=\"text-align: justify\">Nguy\u00ean t\u1eafc so s\u00e1nh<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Y\u00eau c\u1ea7u, nguy\u00ean t\u1eafc khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/3-yeu-cau-khi-lap-bao-cao-tai-chinh.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"muc-phat-khi-nop-cham-lap-bao-cao-tai-chinh-sai\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Tien_phat_khi_gui_trechuan_bi_bao_cao_tai_chinh_sai\"><\/span>Ti\u1ec1n ph\u1ea1t khi g\u1eedi tr\u1ec5\/chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Theo \u0110i\u1ec1u 12 c\u1ee7a \u0110\u1ea1o lu\u1eadt ND-CP, khi g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1ec5\/\u0111\u1eb7t kh\u00f4ng ch\u00ednh x\u00e1c, c\u00f3 th\u1ec3 l\u00e0:<\/p>\n<p style=\"text-align: justify\">1. M\u1ed9t trong nh\u1eefng h\u00e0nh \u0111\u1ed9ng sau \u0111\u00e2y, ti\u1ec1n ph\u1ea1t t\u1eeb 5.000.000 VND \u0111\u1ebfn 10.000.000 VND:<\/p>\n<ul>\n<li style=\"text-align: justify\">So v\u1edbi gi\u1edbi h\u1ea1n th\u1eddi gian x\u00e1c \u0111\u1ecbnh<\/li>\n<li style=\"text-align: justify\">So v\u1edbi gi\u1edbi h\u1ea1n th\u1eddi gian quy \u0111\u1ecbnh, vi\u1ec7c th\u00fac \u0111\u1ea9y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ch\u01b0a \u0111\u1ebfn 03 th\u00e1ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">2. Phi\u00ean ph\u1ea1t cho m\u1ed9t trong c\u00e1c h\u00e0nh \u0111\u1ed9ng sau \u0111\u00e2y l\u00e0 t\u1eeb 10.000.000 \u0111\u1ebfn 20.000.000:<\/p>\n<ul>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 quy \u0111\u1ecbnh<\/li>\n<li style=\"text-align: justify\">G\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u01a1 quan qu\u1ed1c gia c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p lu\u1eadt ph\u1ea3i xem x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li style=\"text-align: justify\">So v\u1edbi gi\u1edbi h\u1ea1n th\u1eddi gian x\u00e1c \u0111\u1ecbnh<\/li>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o c\u00f4ng khai kh\u00f4ng ch\u1ee9a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd \u0111\u1ec3 xem x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<li style=\"text-align: justify\">Th\u00fac \u0111\u1ea9y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong 03 th\u00e1ng tr\u1edf l\u00ean so v\u1edbi gi\u1edbi h\u1ea1n th\u1eddi gian x\u00e1c \u0111\u1ecbnh<\/li>\n<\/ul>\n<p style=\"text-align: justify\">3. M\u1ed9t trong nh\u1eefng h\u00e0nh vi sau \u0111\u00e2y, ti\u1ec1n ph\u1ea1t t\u1eeb 20.000.000 VND \u0111\u1ebfn 30.000.000 VND:<\/p>\n<ul>\n<li style=\"text-align: justify\">Th\u00f4ng tin, c\u00f4ng b\u1ed1 d\u1eef li\u1ec7u B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai<\/li>\n<li style=\"text-align: justify\">Cung c\u1ea5p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00f4ng b\u00e1o vi\u1ec7c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u th\u1ed1ng nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian k\u1ebf to\u00e1n<\/li>\n<\/ul>\n<p style=\"text-align: justify\">4. M\u1ed9t kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong kho\u1ea3ng 40.000.000 \u0111\u1ebfn 50.000.000 VND:<\/p>\n<ul>\n<li style=\"text-align: justify\">Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n<\/li>\n<li style=\"text-align: justify\">Vui l\u00f2ng kh\u00f4ng th\u00fac \u0111\u1ea9y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">5. C\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 ch\u00ednh x\u00e1c h\u1eadu qu\u1ea3: Li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ec7 tr\u00ecnh b\u1eaft bu\u1ed9c v\u00e0 c\u00f4ng khai \u0111i k\u00e8m v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi ph\u1ea1m theo \u0110i\u1ec1u 12, \u0110i\u1ec1u 12, \u0110i\u1ec1u 12, \u0110i\u1ec1u 12, \u0110i\u1ec1u 12.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Ti\u1ec1n ph\u1ea1t khi g\u1eedi tr\u1ec5\/chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/4-muc-phat-khi-nop-bao-cao-tai-chinh-cham.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m 4 ph\u1ea7n ch\u00ednh, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n s\u1ebd ph\u00ea duy\u1ec7t t\u00ednh thanh kho\u1ea3n v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n, v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn kinh doanh. B\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n s\u1ebd li\u00ean k\u1ebft v\u1edbi nhau b\u1eb1ng c\u00e1ch theo d\u00f5i c\u00e1c ngu\u1ed3n v\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t. C\u00f9ng nhau, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh truy\u1ec1n \u0111\u1ea1t ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u1eddi gian v\u00e0 so s\u00e1nh v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh.<\/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>Th\u00f4ng tin \u0111\u01b0\u1ee3c t\u00ecm th\u1ea5y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c l\u00e0 c\u01a1 s\u1edf c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p. D\u1eef li\u1ec7u \u0111\u01b0\u1ee3c t\u00ecm th\u1ea5y trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n c\u00e1c t\u1ef7 l\u1ec7 t\u00e0i ch\u00ednh quan&#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-7425","post","type-post","status-publish","format-standard","hentry","category-kien-thuc"],"_links":{"self":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/7425","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=7425"}],"version-history":[{"count":2,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/7425\/revisions"}],"predecessor-version":[{"id":7960,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/7425\/revisions\/7960"}],"wp:attachment":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/media?parent=7425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/categories?post=7425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/tags?post=7425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}