{"id":10010,"date":"2024-03-02T22:08:47","date_gmt":"2024-03-02T15:08:47","guid":{"rendered":"https:\/\/arito.vn\/?p=10010"},"modified":"2025-06-16T16:58:39","modified_gmt":"2025-06-16T09:58:39","slug":"lap-bao-cao-tai-chinh-nhanh-chong-chuan-phap-luat","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/lap-bao-cao-tai-chinh-nhanh-chong-chuan-phap-luat\/","title":{"rendered":"7 b\u01b0\u1edbc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nhanh ch\u00f3ng – chu\u1ea9n ph\u00e1p lu\u1eadt"},"content":{"rendered":"
Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t kh\u00eda c\u1ea1nh kh\u00f4ng th\u1ec3 ph\u1edbt l\u1edd trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, v\u00e0 c\u00e1ch l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/strong> \u0111\u00fang c\u00e1ch kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 thu h\u00fat s\u1ef1 tin t\u01b0\u1edfng t\u1eeb c\u00e1c b\u00ean li\u00ean quan. Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta t\u00ecm hi\u1ec3u c\u00e1ch l\u00e0m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, t\u1eeb vi\u1ec7c t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ebfn vi\u1ec7c ki\u1ec3m tra v\u00e0 k\u1ebft chuy\u1ec3n s\u1ed1 li\u1ec7u nh\u1eb1m gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch su\u00f4n s\u1ebb v\u00e0 minh b\u1ea1ch theo \u0111\u00fang chu\u1ea9n Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a c\u00e1c doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ngo\u00e0i nh\u00e0 n\u01b0\u1edbc:<\/span><\/p>\n \u0110\u1ed1i v\u1edbi Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc:<\/span><\/p>\n Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch \u0111\u00fang \u0111\u1eafn, gi\u00fap c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u00f4ng tin ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n C\u00e1ch l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 c\u1ee7a n\u00f3 v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy m\u00f4 c\u1ee7a m\u1ed7i lo\u1ea1i doanh nghi\u1ec7p:<\/span><\/p>\n Th\u00f4ng qua vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, ch\u00ednh ph\u1ee7 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1ch l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 lo\u1ea1i h\u00ecnh kinh doanh c\u1ee7a h\u1ecd. \u0110i\u1ec1u n\u00e0y c\u0169ng gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 ng\u01b0\u1eddi \u0111\u1ecdc B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng lo\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/strong> c\u1ee7a m\u1ed9t doanh nghi\u1ec7p bao g\u1ed3m b\u1ed1n lo\u1ea1i b\u00e1o c\u00e1o ch\u00ednh:<\/span><\/p>\n S\u1ea3n ph\u1ea9m ch\u00ednh c\u1ee7a qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n l\u00e0 c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n, trong \u0111\u00f3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng nh\u1ea5t. C\u00e1c c\u00f4ng ty c\u00f3 quy m\u00f4 nh\u1ecf th\u01b0\u1eddng ch\u1ec9 c\u00f3 \u00edt nh\u1ea5t m\u1ed9t ho\u1eb7c hai k\u1ebf to\u00e1n vi\u00ean, h\u1ecd ph\u1ea3i \u0111\u1ea3m nh\u1eadn m\u1ecdi c\u00f4ng vi\u1ec7c t\u1eeb chi ti\u1ebft \u0111\u1ebfn t\u1ed5ng h\u1ee3p v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 l\u00e0m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c c\u00f4ng ty l\u1edbn h\u01a1n th\u01b0\u1eddng c\u00f3 nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean, m\u1ed7i ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho m\u1ed9t ph\u1ea7n c\u1ee5 th\u1ec3 v\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1ebd t\u1ed5ng h\u1ee3p l\u1ea1i \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n Qu\u00e1 tr\u00ecnh l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh t\u1eeb chi ti\u1ebft \u0111\u1ebfn t\u1ed5ng h\u1ee3p, y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i s\u1eafp x\u1ebfp th\u1eddi gian m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd. B\u00ean c\u1ea1nh vi\u1ec7c ph\u1ea3i n\u1ed9p c\u00e1c b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng\/qu\u00fd trong n\u0103m, c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i c\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch kinh t\u1ebf h\u00e0ng ng\u00e0y l\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty v\u1eeba v\u00e0 nh\u1ecf, th\u01b0\u1eddng l\u00e0 h\u1ecd ch\u1ec9 h\u1ea1ch to\u00e1n s\u1ed5 s\u00e1ch m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i n\u0103m, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u00f3t v\u00e0 kh\u00f4ng x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/span><\/p>\n BCTC c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng Excel ho\u1eb7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. \u0110\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ch\u00fang ta c\u1ea7n ph\u1ea3i qua c\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n t\u1eeb c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n chi ti\u1ebft \u0111\u1ebfn k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, g\u1ed3m 7 b\u01b0\u1edbc sau:<\/span><\/p>\n T\u1ed5ng h\u1ee3p v\u00e0 s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. M\u1ed7i ng\u00e0y, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf v\u00e0 t\u00e0i ch\u00ednh, t\u1eeb vi\u1ec7c mua h\u00e0ng \u0111\u1ebfn thanh to\u00e1n l\u01b0\u01a1ng, v\u00e0 m\u1ecdi giao d\u1ecbch n\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 h\u00f3a \u0111\u01a1n, phi\u1ebfu thu, phi\u1ebfu chi, b\u1ea3ng l\u01b0\u01a1ng, v\u00e0 nhi\u1ec1u lo\u1ea1i t\u00e0i li\u1ec7u kh\u00e1c.<\/span><\/p>\n \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c thu th\u1eadp v\u00e0 s\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y m\u1ed9t c\u00e1ch t\u1ed5 ch\u1ee9c v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng l\u00e0 r\u1ea5t quan tr\u1ecdng. Trong qu\u00e1 tr\u00ecnh n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 ph\u00e1p l\u00fd c\u1ee7a t\u1eebng ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan.<\/span><\/p>\n Vi\u1ec7c s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng v\u00e0 nh\u1ea5t qu\u00e1n trong su\u1ed1t n\u0103m t\u00e0i ch\u00ednh. C\u00f3 th\u1ec3 s\u1eafp x\u1ebfp ch\u00fang theo th\u1ee9 t\u1ef1 th\u1eddi gian ho\u1eb7c theo danh m\u1ee5c b\u1ea3ng k\u00ea thu\u1ebf \u0111\u1ec3 d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m tra.<\/span><\/p>\n Ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u1ea7n xem x\u00e9t c\u00e1c ch\u1ee9ng t\u1eeb \u0111i k\u00e8m v\u1edbi ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n d\u1ef1a tr\u00ean nhu c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 to\u00e0n di\u1ec7n.<\/span><\/p>\n H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh l\u00e0 m\u1ed9t giai \u0111o\u1ea1n quan tr\u1ecdng trong c\u00e1c b\u01b0\u1edbc c\u1ee7a c\u00e1ch l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Sau khi \u0111\u00e3 thu th\u1eadp v\u00e0 s\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, c\u00f4ng vi\u1ec7c ti\u1ebfp theo c\u1ee7a k\u1ebf to\u00e1n l\u00e0 ghi ch\u00e9p v\u00e0 ph\u1ea3n \u00e1nh c\u00e1c giao d\u1ecbch n\u00e0y v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 Excel ho\u1eb7c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/p>\n Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u01b0\u1eddng cung c\u1ea5p c\u00e1c ch\u1ee9c n\u0103ng ph\u00e2n t\u00e1ch c\u00e1c ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t, gi\u00fap qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n tr\u1edf n\u00ean r\u00f5 r\u00e0ng v\u00e0 d\u1ec5 d\u00e0ng h\u01a1n. V\u00ed d\u1ee5, trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u b\u00fat to\u00e1n t\u01b0\u01a1ng t\u1ef1 nhau, k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng sao ch\u00e9p \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn c\u00e1c giao d\u1ecbch h\u00e0ng h\u00f3a, nh\u01b0 c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i, vi\u1ec7c nh\u1eadp li\u1ec7u th\u00f4ng qua file Excel v\u00e0 sau \u0111\u00f3 “import” v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n l\u00e0 m\u1ed9t c\u00e1ch ti\u1ec7n l\u1ee3i v\u00e0 nhanh ch\u00f3ng \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n.<\/span><\/p>\n Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u0169ng cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 t\u00ecm ki\u1ebfm, s\u1eeda ch\u1eefa v\u00e0 x\u00f3a b\u1ecf nhanh ch\u00f3ng v\u00e0 ti\u1ec7n l\u1ee3i. \u0110i\u1ec1u n\u00e0y gi\u00fap ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3m thi\u1ec3u sai s\u00f3t trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u0169ng gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 trong qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n so v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n b\u1eb1ng tay.<\/span><\/p>\n \u0110\u1ed1i v\u1edbi ph\u1ea7n h\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/strong> v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, c\u00e1c b\u1ea1n c\u1ea7n h\u1ea1ch to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed ph\u00e1t sinh h\u00e0ng th\u00e1ng v\u1edbi th\u1eddi gian ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n H\u1ea1ch to\u00e1n v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, c\u00e1c b\u1ea1n c\u1eadp nh\u1eadt th\u00f4ng tin chung, gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian ph\u00e2n b\u1ed5 c\u1ee7a c\u00e1c T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o ph\u1ea7n h\u00e0nh t\u01b0\u01a1ng \u1ee9ng. \u0110\u1ed3ng th\u1eddi l\u1eadp b\u1ea3ng Excel theo d\u00f5i song song tr\u00edch kh\u1ea5u hao, ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n H\u00e0ng th\u00e1ng, c\u00e1c b\u1ea1n th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 t\u1ef1 \u0111\u1ed9ng. C\u00e1c b\u1ea1n n\u00ean \u0111\u1ed1i chi\u1ebfu, so s\u00e1nh k\u1ebft qu\u1ea3 ph\u00e2n b\u1ed5 tr\u00ean ph\u1ea7n m\u1ec1m v\u1edbi b\u1ea3ng Excel, nh\u1ea5t l\u00e0 v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh t\u1ea1i th\u1eddi \u0111i\u1ec3m gi\u1eefa th\u00e1ng, c\u1ea7n ph\u00e2n b\u1ed5 chi ti\u1ebft ch\u00ednh x\u00e1c \u0111\u1ebfn t\u1eebng ng\u00e0y.<\/span><\/p>\n H\u01a1n n\u1eefa, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9, \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb chi ph\u00ed, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 s\u1ebd c\u1ea7n th\u00eam b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed b\u1eb1ng Excel. C\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, BHXH, BHYT c\u00e1c chi ph\u00ed mua ngo\u00e0i kh\u00e1c\u2026 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 c\u1ee5 th\u1ec3 cho t\u1eebng m\u00e3 s\u1ea3n ph\u1ea9m, h\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n. C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed b\u00e1n h\u00e0ng<\/a><\/strong>\u2026c\u1ea7n ph\u00e2n b\u1ed5 chi ti\u1ebft \u0111\u1ebfn t\u1eebng b\u1ed9 ph\u1eadn, ph\u00f2ng ban.<\/span><\/p>\n Cu\u1ed1i n\u0103m, qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh trong ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3 m\u00e0 c\u00e1c b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong quy tr\u00ecnh c\u1ee7a c\u00e1ch l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc khi chuy\u1ec3n sang l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3 m\u00e0 c\u00e1c k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n \u0110\u1ea7u ti\u00ean, trong qu\u00e1 tr\u00ecnh n\u00e0y, vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n t\u1eebng T\u00e0i kho\u1ea3n l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 b\u1ecf qua, bao g\u1ed3m x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u t\u1eebng T\u00e0i kho\u1ea3n, \u0111\u1ed3ng th\u1eddi so s\u00e1nh gi\u1eefa c\u00e1c T\u00e0i kho\u1ea3n v\u1edbi nhau v\u00e0 v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n Ti\u1ebfp theo, c\u1ea7n ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u0111\u1ea7u k\u1ef3 n\u00e0y c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n C\u00f4ng n\u1ee3, Kho h\u00e0ng h\u00f3a v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng Kh\u00e1ch h\u00e0ng, Nh\u00e0 cung c\u1ea5p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u00fang v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p>\n Sau \u0111\u00f3, vi\u1ec7c ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 h\u1ea1ch to\u00e1n l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng kh\u00e1c. C\u1ea7n x\u00e1c nh\u1eadn r\u1eb1ng c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n Ngo\u00e0i ra, c\u1ea7n th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 chi ti\u1ebft v\u00e0 s\u1ed5 t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n (S\u1ed5 c\u00e1i<\/a><\/strong>) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a d\u1eef li\u1ec7u. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c x\u00e1c nh\u1eadn r\u1eb1ng c\u00e1c s\u1ed1 li\u1ec7u trong s\u1ed5 chi ti\u1ebft \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c trong s\u1ed5 t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn s\u1ef1 ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u n\u00e0y.<\/span><\/p>\n Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u00e0 m\u1ed9t giai \u0111o\u1ea1n \u0111\u1ec3 ho\u00e0n thi\u1ec7n c\u00e1ch l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Sau khi \u0111\u00e3 r\u00e0 so\u00e1t, ki\u1ec3m tra v\u00e0 b\u1ed5 sung c\u00e1c b\u00fat to\u00e1n c\u00f2n thi\u1ebfu, ch\u00fang ta ti\u1ebfn h\u00e0nh th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i\/l\u1ed7 trong n\u0103m.<\/span><\/p>\n \u0110\u1ea7u ti\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c k\u1ebft chuy\u1ec3n l\u00e3i\/l\u1ed7 n\u0103m ngo\u00e1i ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi k\u1ebft chuy\u1ec3n l\u00e3i\/l\u1ed7 n\u0103m nay. Sau khi k\u1ebft chuy\u1ec3n, c\u00e1c t\u00e0i kho\u1ea3n thu\u1ed9c nh\u00f3m 5, 6, 7, 8, 9 s\u1ebd kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0.<\/span><\/p>\n \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, quy tr\u00ecnh k\u1ebft chuy\u1ec3n c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn. C\u1ea7n th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u1ea7n th\u1ee9 nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e3i\/l\u1ed7, t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 h\u1ea1ch to\u00e1n b\u1ed5 sung c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn thu\u1ebf v\u00e0 chi ph\u00ed thu\u1ebf ph\u00e1t sinh. Sau \u0111\u00f3, ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u1ea1i \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c con s\u1ed1 l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng.<\/span><\/p>\n V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u00e0i \u0111\u1eb7t t\u1ef1 \u0111\u1ed9ng, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 l\u00e0m vi\u1ec7c. C\u00e1c b\u1ea1n ch\u1ec9 c\u1ea7n nh\u1eadp th\u00f4ng tin v\u1ec1 th\u1eddi gian v\u00e0 quy tr\u00ecnh k\u1ebft chuy\u1ec3n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 thu\u1eadn ti\u1ec7n.<\/span><\/p>\n C\u00f4ng vi\u1ec7c cu\u1ed1i c\u00f9ng trong c\u00e1c b\u01b0\u1edbc l\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, khi m\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u1ec1u \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 l\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/p>\n N\u1ebfu k\u1ebf to\u00e1n vi\u00ean \u0111ang s\u1eed d\u1ee5ng excel \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, vi\u1ec7c nh\u1eb7t t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean m\u1ed7i b\u00e1o c\u00e1o t\u1eeb B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ed1n th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c. Tuy nhi\u00ean, n\u1ebfu s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 Arito, vi\u1ec7c n\u00e0y tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n h\u01a1n bao gi\u1edd h\u1ebft. Sau khi ho\u00e0n th\u00e0nh c\u00e1c b\u01b0\u1edbc tr\u01b0\u1edbc v\u00e0 k\u1ebft chuy\u1ec3n l\u00e3i\/l\u1ed7 cu\u1ed1i c\u00f9ng, k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 truy c\u1eadp ngay v\u00e0o b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 ti\u1ec7n l\u1ee3i.<\/span><\/p>\n Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 200, vi\u1ec7c l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh n\u00e0y. K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc v\u00e0 quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/span><\/p>\n Khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u1ea7n d\u1ef1a v\u00e0o c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft, c\u0169ng nh\u01b0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a n\u0103m tr\u01b0\u1edbc. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 t\u1ea1o ra s\u1ef1 tin c\u1eady v\u00e0 minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/a> s\u1ebd ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p: Ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n M\u1ed9t \u0111i\u1ec3m \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng l\u00e0 doanh nghi\u1ec7p c\u1ea7n lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 khi l\u1eadp b\u00e1o c\u00e1o n\u00e0y, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a th\u00f4ng tin, gi\u00fap tr\u00e1nh vi\u1ec7c n\u00e2ng cao ho\u1eb7c gi\u1ea3m thi\u1ec3u kh\u00f4ng \u0111\u00fang v\u1ec1 m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n Doanh nghi\u1ec7p c\u0103n c\u1ee9 c\u00e1c t\u00e0i li\u1ec7u d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/a><\/strong>:<\/span><\/p>\n Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/a><\/strong> h\u00e0ng n\u0103m v\u00e0 c\u00e1c k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/a><\/strong> \u201cB\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9\u201d.<\/span><\/p>\n Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u th\u00ec kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i m\u00e3 s\u1ed1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau.<\/span><\/p>\n B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c l\u1eadp theo 2 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p m\u00ecnh.<\/span><\/p>\n Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00f9ng \u0111\u1ec3 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng tin kh\u00e1c theo y\u00eau c\u1ea7u chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/p>\n B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m c\u00e1c n\u1ed9i dung:<\/span><\/p>\n Vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/a><\/strong> l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u1ea3 c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 l\u1ee3i \u00edch v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh:<\/span><\/p>\n L\u1ee3i \u00edch:<\/span><\/p>\n >>> Xem th\u00eam: Top 10 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p tr\u00ean \u0111i\u1ec7n tho\u1ea1i<\/a> ti\u1ec7n l\u1ee3i<\/strong><\/p><\/blockquote>\n Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/span><\/p>\n C\u00f3 th\u1ec3 n\u00f3i, ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p. Arito<\/a><\/strong> l\u00e0 m\u1ed9t v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh cho lo\u1ea1i ph\u1ea7n m\u1ec1m n\u00e0y, v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng n\u00f3 c\u00f3 th\u1ec3 mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch:<\/span><\/p>\n1. Quy \u0111\u1ecbnh l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p<\/b><\/h2>\n
1.1. Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m?<\/b><\/h3>\n
\n
\n
<\/p>\n
1.2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n tu\u00e2n th\u1ee7 nh\u1eefng quy \u0111\u1ecbnh n\u00e0o?<\/b><\/h3>\n
\n
\n
\n
1.3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o?<\/b><\/h3>\n
\n
2. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang chu\u1ea9n<\/b><\/h2>\n
B\u01b0\u1edbc 1: T\u1ed5ng h\u1ee3p v\u00e0 s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b><\/h3>\n
B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/b><\/h3>\n
B\u01b0\u1edbc 3: Ph\u00e2n b\u1ed5, kh\u1ea5u hao v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/h3>\n
B\u01b0\u1edbc 4: H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n \u01b0\u1edbc t\u00ednh, \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h3>\n
\n
B\u01b0\u1edbc 5: Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch<\/b><\/h3>\n
B\u01b0\u1edbc 6: Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n<\/b><\/h3>\n
B\u01b0\u1edbc 7: X\u00e2y d\u1ef1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h3>\n
\n
3. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><\/h2>\n
3.1. L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><\/h3>\n
\n
3.2. L\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><\/h3>\n
\n
3.3 L\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 khi l\u1eadp BCTC theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><\/h3>\n
3.4. L\u1eadp thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi l\u1eadp BCTC theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><\/h3>\n
\n
4. C\u00f3 n\u00ean s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh kh\u00f4ng?<\/b><\/h2>\n
\n
\n