{"id":3625,"date":"2023-01-07T09:04:01","date_gmt":"2023-01-07T02:04:01","guid":{"rendered":"http:\/\/saac.com.vn\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/"},"modified":"2023-01-07T09:04:01","modified_gmt":"2023-01-07T02:04:01","slug":"cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/","title":{"rendered":"C\u00c1C L\u01afU \u00dd C\u1ea6N GHI NH\u1eda KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CU\u1ed0I N\u0102M"},"content":{"rendered":"

M\u1ed7i cu\u1ed1i n\u0103m, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng \u0111au \u0111\u1ea7u v\u1ec1 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m sao cho \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh c\u00e1c sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3. V\u00ec th\u1ebf, Ph\u01b0\u01a1ng Nam cung c\u1ea5p nh\u1eefng l\u01b0u \u00fd m\u00e0 c\u00e1c k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 b\u1ecf qua. C\u00f9ng t\u00ecm hi\u1ec3u nh\u00e9!<\/p>\n

\n
\n
\"C\u00e1c<\/dt>\n
C\u00e1c l\u01b0u \u00fd c\u1ea7n ghi nh\u1edb khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/dd>\n<\/dl>\n<\/div>\n

C\u00e1c l\u01b0u \u00fd c\u1ea7n ghi nh\u1edb khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m:<\/h2>\n
    \n
  1. C\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a n\u0103m 2022 m\u00e0 \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0o \u0111\u1ea7u n\u0103m 2023 => ph\u1ea3i ghi nh\u1eadn v\u00e0o chi ph\u00ed n\u0103m 2022<\/li>\n<\/ol>\n

    Theo nguy\u00ean t\u1eafc v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN th\u00ec chi ph\u00ed ph\u00e1t sinh n\u0103m n\u00e0o, ghi nh\u1eadn v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf n\u0103m \u0111\u00f3. C\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, \u0111i\u1ec7n tho\u1ea1i, internet\u2026 ph\u00e1t sinh c\u1ee7a th\u00e1ng 12\/2022 th\u00ec ph\u1ea3i ghi nh\u1eadn v\u00e0o chi ph\u00ed c\u1ee7a th\u00e1ng 12\/2022, tuy r\u1eb1ng sang th\u00e1ng 01\/2023 m\u1edbi thanh to\u00e1n.<\/p>\n

      \n
    1. Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n cu\u1ed1i n\u0103m.<\/li>\n<\/ol>\n

      T\u00e0i s\u1ea3n bao g\u1ed3m NVL, HH, CCDC,\u2026 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea v\u00e0 l\u1eadp Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12\/2022. Ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 ghi nh\u1eadn v\u00e0o BCTC n\u0103m 2022.<\/p>\n

      Chi ti\u1ebft: C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n: M\u1eabu \u2013 Quy tr\u00ecnh \u2013 M\u1ee9c ph\u1ea1t<\/p>\n

        \n
      1. Th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 cu\u1ed1i n\u0103m.<\/li>\n<\/ol>\n

        C\u00f4ng n\u1ee3 bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu (131) ph\u1ea3i tr\u1ea3 (331), c\u00e1c kho\u1ea3n vay (341) v\u00e0 c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng (141), ph\u1ea3i thu (138) ph\u1ea3i tr\u1ea3 kh\u00e1c (3388)\u2026 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, x\u00e1c nh\u1eadn, k\u00fd tr\u00ean Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3. Vi\u1ec7c n\u00e0y v\u1eeba \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u1eafc ch\u1eafn c\u1ee7a c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3, v\u00e0 v\u1eeba tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c b\u1ecf s\u00f3t c\u00e1c kho\u1ea3n chi ph\u00ed\/doanh thu trong n\u0103m.<\/p>\n

          \n
        1. Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t cu\u1ed1i n\u0103m.<\/li>\n<\/ol>\n

          Ph\u1ea3i c\u00f3 Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9 t\u1ea1i ng\u00e0y 31\/12\/2022, sao k\u00ea s\u1ed1 ph\u00e1t sinh c\u1ea3 n\u0103m v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i c\u1ee7a TKNH.<\/p>\n

            \n
          1. Th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu n\u1ee3 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, n\u1ee3 BHXH v\u1edbi c\u01a1 quan BHXH.<\/li>\n<\/ol>\n

            K\u1ebf to\u00e1n c\u1ea7n li\u00ean h\u1ec7 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng n\u00e0y \u0111\u1ec3 x\u00e1c nh\u1eadn t\u00ednh ch\u1eafc ch\u1eafn c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ph\u1ea3i n\u1ed9p v\u1ec1 thu\u1ebf v\u00e0 BHXH.<\/p>\n

              \n
            1. L\u01b0\u01a1ng th\u00e1ng 12\/2022 \u0111\u01b0\u1ee3c chi v\u00e0o th\u00e1ng 01 n\u0103m 2023 => thu nh\u1eadp n\u00e0y l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN n\u0103m 2023 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng (KH\u00d4NG \u0111\u01b0\u1ee3c ph\u00e9p ghi nh\u1eadn v\u00e0o t\u1edd khai QT thu\u1ebf TNCN 2022).<\/li>\n<\/ol>\n

              Theo lu\u1eadt thu\u1ebf TNCN, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng l\u00e0 TH\u1edcI \u0110I\u1ec2M CHI TR\u1ea2. Cho n\u00ean l\u01b0\u01a1ng th\u00e1ng 12\/2022 c\u1ee7a NL\u0110 m\u00e0 \u0111\u01b0\u1ee3c chi tr\u1ea3 v\u00e0o th\u00e1ng 01\/2023 th\u00ec thu\u1ebf TNCN \u0111\u01b0\u1ee3c khai v\u00e0o th\u00e1ng 01\/2023 v\u00e0 th\u1ec3 hi\u1ec7n tr\u00ean quy\u1ebft to\u00e1n thu\u1ebf TNCN 2023.<\/p>\n

                \n
              1. Ti\u1ec1n l\u01b0\u01a1ng n\u0103m 2022 thanh to\u00e1n ch\u1eadm nh\u1ea5t 31\/03\/2023.<\/li>\n<\/ol>\n

                C\u00e1c kho\u1ea3n n\u1ee3 l\u01b0\u01a1ng 2022 qu\u00e1 90 ng\u00e0y (\u0111\u1ebfn 31\/03\/2023 v\u1eabn ch\u01b0a thanh to\u00e1n) theo quy \u0111\u1ecbnh lu\u1eadt thu\u1ebf TNDN th\u00ec ko \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a n\u0103m 2022.<\/p>\n

                  \n
                1. Th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed, tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, c\u00f4ng n\u1ee3 kh\u00f3 \u0111\u00f2i.<\/li>\n<\/ol>\n

                  K\u1ebf to\u00e1n c\u00e1c DN nh\u1ecf v\u00e0 v\u1eeba th\u01b0\u1eddng \u00edt ph\u00e1t sinh c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0 tr\u00edch l\u1eadp. Nh\u01b0ng khi c\u00f3 ph\u00e1t sinh th\u00ec ph\u1ea3i c\u1ef1c k\u1ef3 l\u01b0u \u00fd nh\u00e9.<\/p>\n

                    \n
                  1. Th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n b\u1ed5 thu\u1ebf GTGT d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf theo t\u1ef7 l\u1ec7 doanh thu c\u1ea3 n\u0103m.<\/li>\n<\/ol>\n

                    C\u00e1c nguy\u00ean t\u1eafc khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m theo th\u00f4ng t\u01b0 200:<\/h2>\n
                    \"C\u00e1c

                    C\u00e1c nguy\u00ean t\u1eafc c\u1ea7n nh\u1edb khi th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/em><\/p><\/div>\n

                    Nguy\u00ean t\u1eafc 1: tu\u00e2n theo c\u00e1c chu\u1ea9n m\u1ef1c<\/strong><\/p>\n

                    Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201ctr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c kh\u00e1c c\u00f3 li\u00ean quan. To\u00e0n b\u1ed9 th\u00f4ng tin quan tr\u1ecdng ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u \u0111\u00fang th\u1ef1c tr\u1ea1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

                    Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n theo c\u00e1c quy t\u1eafc sau:<\/p>\n

                    – \u0110\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/p>\n

                      \n
                    • Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 v\u1ec1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a m\u00ecnh. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n l\u1eadp d\u1ef1a tr\u00ean c\u01a1 s\u1edf gi\u1ea3 \u0111\u1ecbnh l\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng trong t\u01b0\u01a1ng lai g\u1ea7n (tr\u1eeb khi doanh nghi\u1ec7p c\u00f3 \u00fd \u0111\u1ecbnh ho\u1eb7c bu\u1ed9c ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, thu h\u1eb9p \u0111\u00e1ng k\u1ec3 v\u1ec1 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng).<\/li>\n
                    • \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p, ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u doanh nghi\u1ec7p c\u1ea7n d\u1ef1 \u0111o\u00e1n m\u1ecdi th\u00f4ng tin t\u1ed1i thi\u1ec3u 12 th\u00e1ng ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n

                      – C\u01a1 s\u1edf d\u1ed3n t\u00edch:<\/p>\n

                        \n
                      • Doanh nghi\u1ec7p c\u1ea7n l\u1eadp BCTC theo c\u01a1 s\u1edf k\u1ebf to\u00e1n d\u1ed3n t\u00edch, ngo\u1ea1i tr\u1eeb th\u00f4ng tin li\u00ean quan \u0111\u1ebfn lu\u1ed3ng ti\u1ec1n.<\/li>\n
                      • C\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m th\u1ef1c thu, th\u1ef1c chi ti\u1ec1n, \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n v\u00e0 BCTC c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n li\u00ean quan.<\/li>\n
                      • Chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed.<\/li>\n<\/ul>\n

                        – T\u00ednh nh\u1ea5t qu\u00e1n: C\u00e1ch tr\u00ecnh b\u00e0y, ph\u00e2n lo\u1ea1i kho\u1ea3n m\u1ee5c trong BCTC ph\u1ea3i nh\u1ea5t qu\u00e1n, tr\u1eeb khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 v\u1ec1 b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p, ho\u1eb7c khi c\u1ea7n thi\u1ebft ph\u1ea3i thay \u0111\u1ed5i tr\u00ecnh b\u00e0y c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n cho h\u1ee3p l\u00fd h\u01a1n; ho\u1eb7c c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong vi\u1ec7c tr\u00ecnh b\u00e0y BCTC.<\/p>\n

                        – T\u00ednh tr\u1ecdng y\u1ebfu v\u00e0 t\u1eadp h\u1ee3p:<\/p>\n

                          \n
                        • Trong BCTC, c\u00e1c kho\u1ea3n m\u1ee5c quan tr\u1ecdng ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t. Nh\u1eefng kho\u1ea3n m\u1ee5c c\u00f2n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chung v\u1edbi nhau.<\/li>\n
                        • Khi tr\u00ecnh b\u00e0y BCTC, n\u1ebfu th\u00f4ng tin tr\u1ecdng y\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ho\u1eb7c tr\u00ecnh b\u00e0y thi\u1ebfu ch\u00ednh x\u00e1c th\u00ec s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng BCTC.<\/li>\n
                        • C\u00e1ch x\u00e1c \u0111\u1ecbnh kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu: T\u00f9y theo t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3, t\u00ednh ch\u1ea5t v\u00e0 quy m\u00f4 c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c s\u1ebd l\u00e0 nh\u00e2n t\u1ed1 quy\u1ebft \u0111\u1ecbnh t\u00ednh tr\u1ecdng y\u1ebfu.<\/li>\n<\/ul>\n

                          – T\u00ednh b\u00f9 tr\u1eeb:<\/p>\n

                            \n
                          • Doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3 tr\u00ean BCTC, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd b\u00f9 tr\u1eeb (tr\u1eeb khi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c quy \u0111\u1ecbnh ho\u1eb7c cho ph\u00e9p b\u00f9 tr\u1eeb).<\/li>\n
                          • C\u00e1c kho\u1ea3n chi ph\u00ed, doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb khi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c. Ho\u1eb7c c\u00e1c kho\u1ea3n l\u00e3i l\u1ed7 v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng t\u1ef1 nhau m\u00e0 kh\u00f4ng quan tr\u1ecdng.<\/li>\n
                          • C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, thu nh\u1eadp v\u00e0 chi ph\u00ed c\u00f3 t\u00ednh tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ri\u00eang. Vi\u1ec7c b\u00f9 tr\u1eeb s\u1ebd khi\u1ebfn ng\u01b0\u1eddi \u0111\u1ecdc BCTC kh\u00f4ng hi\u1ec3u \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 giao d\u1ecbch, kh\u00f3 c\u00f3 th\u1ec3 d\u1ef1 t\u00ednh lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n

                            – C\u00f3 th\u1ec3 so s\u00e1nh:<\/p>\n

                              \n
                            • C\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng s\u1ed1 li\u1ec7u tr\u00ean BCTC ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 d\u1ec5 d\u00e0ng so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3 v\u1edbi nhau.<\/li>\n
                            • N\u1ebfu thay \u0111\u1ed5i c\u00e1ch tr\u00ecnh b\u00e0y ho\u1eb7c c\u00e1ch ph\u00e2n lo\u1ea1i c\u00e1c m\u1ee5c trong BCTC th\u00ec ph\u1ea3i ph\u00e2n lo\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng so s\u00e1nh v\u1edbi k\u1ef3 hi\u1ec7n t\u1ea1i.<\/li>\n<\/ul>\n

                              Nguy\u00ean t\u1eafc 2: t\u00f4n tr\u1ecdng b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c<\/strong><\/p>\n

                              B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n h\u01a1n l\u00e0 c\u00e1c h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u00f3.<\/p>\n

                              Nguy\u00ean t\u1eafc 3:<\/strong><\/p>\n

                              T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn cao h\u01a1n ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i. N\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n.<\/p>\n

                              Nguy\u00ean t\u1eafc 4: Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/p>\n

                              T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 b\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh: Ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n. Trong t\u1eebng ph\u1ea7n, c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/p>\n

                              – Ng\u1eafn h\u1ea1n: T\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n c\u00f2n l\u1ea1i <12 th\u00e1ng, ho\u1eb7c m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i.<\/p>\n

                              – D\u00e0i h\u1ea1n: Nh\u1eefng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f2n l\u1ea1i.<\/p>\n

                              L\u01b0u \u00fd: Khi l\u1eadp BCTC, k\u1ebf to\u00e1n ph\u1ea3i t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/p>\n

                              Nguy\u00ean t\u1eafc 5: Tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng<\/strong><\/p>\n

                              T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t, ch\u1ec9 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb khi t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n ng\u1eafn, ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u00f9ng lo\u1ea1i.<\/p>\n

                              Nguy\u00ean t\u1eafc 6: Ph\u00f9 h\u1ee3p v\u00e0 th\u1eadn tr\u1ecdng<\/strong><\/p>\n

                              C\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, thu nh\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean BCTC theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 th\u1eadn tr\u1ecdng. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed v\u00e0 lu\u1ed3ng ti\u1ec1n c\u1ee7a 1 k\u1ef3 b\u00e1o c\u00e1o. C\u00e1c kho\u1ea3n sai s\u00f3t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, ch\u1ee9 kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n

                              Nguy\u00ean t\u1eafc 7:<\/strong><\/p>\n

                              Khi l\u1eadp BCTC t\u1ed5ng h\u1ee3p gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c n\u1ed9i b\u1ed9 c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed l\u1ed7 l\u00e3i \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 s\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb.<\/p>\n

                              Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1c l\u01b0u \u00fd c\u0169ng nh\u01b0 nh\u1eefng nguy\u00ean t\u1eafc c\u1ea7n ph\u1ea3i tu\u00e2n theo khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m. Li\u00ean h\u1ec7 ngay v\u1edbi Ph\u01b0\u01a1ng Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u00e0 t\u01b0 v\u1ea5n chi ti\u1ebft h\u01a1n cho doanh nghi\u1ec7p b\u1ea1n.<\/p>\n","protected":false},"excerpt":{"rendered":"

                              M\u1ed7i cu\u1ed1i n\u0103m, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng \u0111au \u0111\u1ea7u v\u1ec1 vi\u1ec7c l […]<\/p>\n","protected":false},"author":2,"featured_media":3626,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"\nC\u00c1C L\u01afU \u00dd C\u1ea6N GHI NH\u1eda KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CU\u1ed0I N\u0102M - SAAC<\/title>\n<meta name=\"description\" content=\"C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng \u0111au \u0111\u1ea7u v\u1ec1 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m \u0111\u00fang ph\u00e1p lu\u1eadt. Ph\u01b0\u01a1ng Nam cung c\u1ea5p nh\u1eefng l\u01b0u \u00fd m\u00e0 c\u00e1c k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 b\u1ecf qua.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00c1C L\u01afU \u00dd C\u1ea6N GHI NH\u1eda KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CU\u1ed0I N\u0102M - SAAC\" \/>\n<meta property=\"og:description\" content=\"C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng \u0111au \u0111\u1ea7u v\u1ec1 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m \u0111\u00fang ph\u00e1p lu\u1eadt. Ph\u01b0\u01a1ng Nam cung c\u1ea5p nh\u1eefng l\u01b0u \u00fd m\u00e0 c\u00e1c k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 b\u1ecf qua.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/\" \/>\n<meta property=\"og:site_name\" content=\"SAAC\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-07T02:04:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/01\/bao-cao-tai-chinh-cuoi-nam.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2500\" \/>\n\t<meta property=\"og:image:height\" content=\"1667\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"saac saac\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"saac saac\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/\"},\"author\":{\"name\":\"saac saac\",\"@id\":\"https:\/\/saac.com.vn\/#\/schema\/person\/c57eb166d516bbf33f9758c9c3a955c2\"},\"headline\":\"C\u00c1C L\u01afU \u00dd C\u1ea6N GHI NH\u1eda KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CU\u1ed0I N\u0102M\",\"datePublished\":\"2023-01-07T02:04:01+00:00\",\"dateModified\":\"2023-01-07T02:04:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/\"},\"wordCount\":2719,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/saac.com.vn\/#organization\"},\"image\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/01\/bao-cao-tai-chinh-cuoi-nam.jpg\",\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/\",\"url\":\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/\",\"name\":\"C\u00c1C L\u01afU \u00dd C\u1ea6N GHI NH\u1eda KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CU\u1ed0I N\u0102M - SAAC\",\"isPartOf\":{\"@id\":\"https:\/\/saac.com.vn\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/01\/bao-cao-tai-chinh-cuoi-nam.jpg\",\"datePublished\":\"2023-01-07T02:04:01+00:00\",\"dateModified\":\"2023-01-07T02:04:01+00:00\",\"description\":\"C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng \u0111au \u0111\u1ea7u v\u1ec1 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m \u0111\u00fang ph\u00e1p lu\u1eadt. Ph\u01b0\u01a1ng Nam cung c\u1ea5p nh\u1eefng l\u01b0u \u00fd m\u00e0 c\u00e1c k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 b\u1ecf qua.\",\"breadcrumb\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#primaryimage\",\"url\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/01\/bao-cao-tai-chinh-cuoi-nam.jpg\",\"contentUrl\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/01\/bao-cao-tai-chinh-cuoi-nam.jpg\",\"width\":2500,\"height\":1667,\"caption\":\"C\u00e1c l\u01b0u \u00fd c\u1ea7n ghi nh\u1edb khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/saac.com.vn\/zh-hans\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C\u00c1C L\u01afU \u00dd C\u1ea6N GHI NH\u1eda KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CU\u1ed0I N\u0102M\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/saac.com.vn\/#website\",\"url\":\"https:\/\/saac.com.vn\/\",\"name\":\"SAAC\",\"description\":\"C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n SAAC\",\"publisher\":{\"@id\":\"https:\/\/saac.com.vn\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/saac.com.vn\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/saac.com.vn\/#organization\",\"name\":\"SAAC\",\"url\":\"https:\/\/saac.com.vn\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\/\/saac.com.vn\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/10\/cropped-FA-Logo-SAAC-Vie-01-4.png\",\"contentUrl\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/10\/cropped-FA-Logo-SAAC-Vie-01-4.png\",\"width\":4677,\"height\":1393,\"caption\":\"SAAC\"},\"image\":{\"@id\":\"https:\/\/saac.com.vn\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/saac.com.vn\/#\/schema\/person\/c57eb166d516bbf33f9758c9c3a955c2\",\"name\":\"saac saac\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\/\/saac.com.vn\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ae5cb6fafb3700d9c35bcd81d49e07fb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ae5cb6fafb3700d9c35bcd81d49e07fb?s=96&d=mm&r=g\",\"caption\":\"saac saac\"},\"url\":\"https:\/\/saac.com.vn\/zh-hans\/author\/saac\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"C\u00c1C L\u01afU \u00dd C\u1ea6N GHI NH\u1eda KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CU\u1ed0I N\u0102M - SAAC","description":"C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng \u0111au \u0111\u1ea7u v\u1ec1 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m \u0111\u00fang ph\u00e1p lu\u1eadt. Ph\u01b0\u01a1ng Nam cung c\u1ea5p nh\u1eefng l\u01b0u \u00fd m\u00e0 c\u00e1c k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 b\u1ecf qua.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/","og_locale":"zh_CN","og_type":"article","og_title":"C\u00c1C L\u01afU \u00dd C\u1ea6N GHI NH\u1eda KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CU\u1ed0I N\u0102M - SAAC","og_description":"C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng \u0111au \u0111\u1ea7u v\u1ec1 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m \u0111\u00fang ph\u00e1p lu\u1eadt. Ph\u01b0\u01a1ng Nam cung c\u1ea5p nh\u1eefng l\u01b0u \u00fd m\u00e0 c\u00e1c k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 b\u1ecf qua.","og_url":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/","og_site_name":"SAAC","article_published_time":"2023-01-07T02:04:01+00:00","og_image":[{"width":2500,"height":1667,"url":"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/01\/bao-cao-tai-chinh-cuoi-nam.jpg","type":"image\/jpeg"}],"author":"saac saac","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"saac saac","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"13 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#article","isPartOf":{"@id":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/"},"author":{"name":"saac saac","@id":"https:\/\/saac.com.vn\/#\/schema\/person\/c57eb166d516bbf33f9758c9c3a955c2"},"headline":"C\u00c1C L\u01afU \u00dd C\u1ea6N GHI NH\u1eda KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CU\u1ed0I N\u0102M","datePublished":"2023-01-07T02:04:01+00:00","dateModified":"2023-01-07T02:04:01+00:00","mainEntityOfPage":{"@id":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/"},"wordCount":2719,"commentCount":0,"publisher":{"@id":"https:\/\/saac.com.vn\/#organization"},"image":{"@id":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#primaryimage"},"thumbnailUrl":"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/01\/bao-cao-tai-chinh-cuoi-nam.jpg","inLanguage":"zh-Hans","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/","url":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/","name":"C\u00c1C L\u01afU \u00dd C\u1ea6N GHI NH\u1eda KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CU\u1ed0I N\u0102M - SAAC","isPartOf":{"@id":"https:\/\/saac.com.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#primaryimage"},"image":{"@id":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#primaryimage"},"thumbnailUrl":"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/01\/bao-cao-tai-chinh-cuoi-nam.jpg","datePublished":"2023-01-07T02:04:01+00:00","dateModified":"2023-01-07T02:04:01+00:00","description":"C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng \u0111au \u0111\u1ea7u v\u1ec1 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m \u0111\u00fang ph\u00e1p lu\u1eadt. Ph\u01b0\u01a1ng Nam cung c\u1ea5p nh\u1eefng l\u01b0u \u00fd m\u00e0 c\u00e1c k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 b\u1ecf qua.","breadcrumb":{"@id":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#primaryimage","url":"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/01\/bao-cao-tai-chinh-cuoi-nam.jpg","contentUrl":"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/01\/bao-cao-tai-chinh-cuoi-nam.jpg","width":2500,"height":1667,"caption":"C\u00e1c l\u01b0u \u00fd c\u1ea7n ghi nh\u1edb khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m"},{"@type":"BreadcrumbList","@id":"https:\/\/saac.com.vn\/zh-hans\/cac-luu-y-can-ghi-nho-khi-lap-bao-cao-tai-chinh-cuoi-nam\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/saac.com.vn\/zh-hans\/"},{"@type":"ListItem","position":2,"name":"C\u00c1C L\u01afU \u00dd C\u1ea6N GHI NH\u1eda KHI L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CU\u1ed0I N\u0102M"}]},{"@type":"WebSite","@id":"https:\/\/saac.com.vn\/#website","url":"https:\/\/saac.com.vn\/","name":"SAAC","description":"C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n SAAC","publisher":{"@id":"https:\/\/saac.com.vn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/saac.com.vn\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/saac.com.vn\/#organization","name":"SAAC","url":"https:\/\/saac.com.vn\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/saac.com.vn\/#\/schema\/logo\/image\/","url":"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/10\/cropped-FA-Logo-SAAC-Vie-01-4.png","contentUrl":"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/10\/cropped-FA-Logo-SAAC-Vie-01-4.png","width":4677,"height":1393,"caption":"SAAC"},"image":{"@id":"https:\/\/saac.com.vn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/saac.com.vn\/#\/schema\/person\/c57eb166d516bbf33f9758c9c3a955c2","name":"saac saac","image":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/saac.com.vn\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ae5cb6fafb3700d9c35bcd81d49e07fb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ae5cb6fafb3700d9c35bcd81d49e07fb?s=96&d=mm&r=g","caption":"saac saac"},"url":"https:\/\/saac.com.vn\/zh-hans\/author\/saac\/"}]}},"_links":{"self":[{"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/3625"}],"collection":[{"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=3625"}],"version-history":[{"count":0,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/3625\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/media\/3626"}],"wp:attachment":[{"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=3625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=3625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=3625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}