Chuẩn mực kế toán doanh nghiệp Việt Nam: Phần 2

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Nối tiếp phần 1, phần 2 của tài liệu "Chế độ kế toán mới doanh nghiệp & hướng dẫn thực hiện các chuẩn mực kế toán Việt Nam" tiếp tục trình bày các nội dung chính sau: Luật kế toán; Luật thống kê; Các thông tư hướng dẫn thực hiện chuẩn mực kế toán Việt Nam từ đợt 1 đến đợt 5. Mời các bạn cùng tham khảo để nắm nội dung chi tiết.

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Nội dung Text: Chuẩn mực kế toán doanh nghiệp Việt Nam: Phần 2

2 . LU A T K E TO AN (N G A Y 17-6 -20 0 3 ) D i thong nhat quan ly k e toan, bao d am k e toan la cong cu quan ly, g iam sat ch$t che, co hieu qua m oi hoat dong kin h te, tai chinh, cung cap thong tin day du, trung thi/c, kip thdi, cong khai, m inh bach, d ap ting yeu cdu to chiic, quan ly d iiu h an h cua c o quan nha nUdc, doan h nghiep, to chilc va cd n han; Cdn ciC vao H ien p h a p nUdc Cong h oa xa hoi chu n ghia Viet Nam ndm 1992 dd dtfoc stia dd'i, bo sung theo N ghi quyet so 5112001 /Q H 10 ngay 25-12-2001 cua Quoc hoi khoa X, ky hop thil 10; Luat nay quy d in h vk ke toan. Chitfcfng I NHtrNG QUY DINH CHUNG Dieu 1. Pham vi dieu chinh Luat nay quy dinh ve noi dung cong tac ke toan, to chufc bo may ke toan, ngudi lam k£ toan va hoat dong nghe nghiep ke toan. Dieu 2. Doi titong ap dung 1. Doi tuong ap dung cua Luat nay bao gom: a) Co quan nha nUdc, ddn vi sU nghiep, to chufc co suf dung kinh phi ngan sach nha nUdc; b) Don vi sU nghiep, to chuc khong suf dung kinh phi ngan sach nha nude; c) Doanh nghiep thuoc cac thanh phan kinh te duoc thanh lap va hoat dong theo phap luat Viet Nam; chi nhanh, van phong dai dien cua doanh nghiep nUdc ngoai hoat dong tai Viet Nam; d) Hop tac xa; d) Ho kinh doanh ca the, to hop tac; e) NgUcfi lam ke toan, ngudi khac co lien quan den ke toan. 2. Doi vdi v&n phong dai dien cua doanh nghiep nude ngoai hoat dong tai Viet Nam, hp kinh doanh ca the va to hop tac, Chinh phu quy dinh cu the noi dung cong tac ke toan theo nhufng nguyen tic co ban cua Luat nay. Dieu 3. Ap dung dieu tfdc quoc te TrUdng hop dieu Udc quoc te ma Cong hoa xa hoi chu nghia Viet Nam ky ket hoSc gia nhap co quy dinh ve ke toan khac vdi quy dinh cua Luat nay thi ap dung quy dinh cua dieu Udc quoc te do. 78
Dieu 4. Giai thich ttf ngi? Trong Luat nay, cac ttf ngtf di/di day duoc hieu nhu sau: 1. K e toan la viec thu thap, xtf ly, kiem tra, phan tich va cung cap thong tin kinh te, tai chinh dtfdri hinh thtfc gia tri, hien vat va thdi gian lao dong. 2. K& toan tai chinh la viec thu thap, xtf ly, kiem tra, phan tich va cung cap thong tin kinh te, tai chinh bln g bao cao tai chinh cho doi tuong co nhu cau stf dung thong tin cua don vi ke toan. 3. K& toan quan tri la viec thu thap, xtf ly, phan tich va cung cap thong tin kinh te, tai chinh theo yeu cau quan tri va quyet dinh kinh te, tai chinh trong noi bo don vi ke toan. 4. N ghiep vu kin h te, tai chinh la nhtfng hoat dong phat sjnjf'cu the lam ting, giam tai san, nguon hinh thanh tai san cua don vi ke toan. 5. Dan vi k e toan la doi tuong quy dinh tai cac diem a, b, c, d va d khoan 1 Dieu 2 cua Luat nay co lap bao cao tai chinh. 6. Ky ke toan la khoang thdi gian xac dinh ttf thdi diem don vi ke to£n b it dau ghi so ke todn den thdi d' m ket thue viec ghi so ke toan, khoa so ke toan de lap bao cao tai chinh. 7. Chiing tit ke toan la nhtfng giay td va vat mang tin phan anh nghiep vu kinh te, tai chinh phat sinh va da hoan thanh, lam can ctf ghi sd ke toan. 8. Tai lieu ke toan la chtfng ttf ke toan, sd ke toan, bao cao tai chinh, bao cao ke toan quan tri, bao cao kiem toan, bao cao kiem tra ke toan va tai lieu khac co lien quan den ke toln. 9. Che do ke toan la nhtfng quy dinh va hudng dan ve ke toan trong mot llnh vUc ho&c mpt sd cong viec cu the do co quan quan ly nha nUdc ve ke toan ho&c td chtfc duoc co quan quan ly nha ntfdc ve ke toan uy quyen ban hanh. 10. Kiem tra k e toan la xem xet, danh gia viec tuan thu phap luat ve ke toan. sU trung thtfc, chinh xac cua thong tin, so lieu ke toan. 11. H anh nghe k e toan la hoat dong cung cap dich vu ke toan cua doanh nghiep ho&c ca nhan c6 du tieu chuan, dieu kien thtfc hien dich vu ke toan. 12. Hinh thiic k e toan la cac m&u sd ke toan, trinh tu, phuong phap ghi sd va mdi lien quan gitfa cac so ke toan. 13. Phuong p h a p kit toan la cach thtfc va thu tuc cu the de thtfc hien ttfng noi dung cong vifc ke toan. Dieu 5. Nhiem vu k e to an 1. Thu thap, xtf ly thong tin, sd lieu ke toan theo doi ttfOng va noi dung cong viec ke toan, theo chuan mtfc va che do ke toan. 2. Kiem tra, giam sat cac khoan thu, chi tai chinh, cac nghia vu thu, nop, thanh toan net; kiem tra viec quan ly, stf dung tai san va nguon hinh thanh tai san; phat hien va ngan ngtia c&c hanh vi vi pham phap luat ve tai chinh, ke toan. 79
3. Phan tich thong tin, so lieu ke toan; tham muti, de xuat cac giai phap phuc vu y£u cau quan tri va quyet dinh kinh te, tai chinh cua don vi ke toan. 4. Cung cap thong tin, so lieu ke toan theo quy dinh ciia phap luat. Dieu 6. Yeu cau ke toan 1. Phan anh day du nghiep vu kinh te, tai chinh phat sinh vao chtifng td ke toan, so ke toan va bao clo tai chinh. 2. Phan anh kip thdi, dung thdi gian quy dinh thong tin, so lieu ke toan. 3. Phan anh ro rang, de hieu va chinh xac thong tin, so lieu ke toan. 4. Phan anh trung thue hien trang, ban chat sU viec, noi dung va gia tri cua nghiep vu kinh te, tai chinh. 5. Thong tin, so lieu ke toan phai duoc phan anh lien tuc tC khi phat sinh den khi ket r thue hoat dong kinh te, tai chinh, td khi thanh lap den khi cham duft hoat dong cua don vi ke toan; so lieu ke toan phan anh ky nay phai ke tiep theo so lieu ke toan cua ky trudc. 6. Phan loai, sip xep thong tin, so lieu ke toan theo trinh tii, co he thong va co the so sanh duoc. Dieu 7. Nguyen t i c ke toan 1. Gia tri cua tai san duoc tinh theo gia goc, bao gom chi phi mua, boc xep, van chuyen, lip rap, che bien va cac chi phi lien quan trUc tiep khac den khi difa tai san vao trang thdi sin sang suf dung. Don vi ke toan khong duoc tu dieu chinh lai gia tri tai san da ghi so k e toan, trd trUdng hcfp phap luat co quy dinh khac. 2. Cac quy dinh va phuong phap ke toan da chon phai duoc ap dung nhat quan trong ky ke toan nam; trUdng hop co sU thay doi ve cac quy dinh va phuong phap ke toan da chon thi don vi ke toan phai giai trinh trong bao cao tai chinh. 3. Don vi ke toan phai thu thap, phan anh khach quan, day dii, dung thue te va dung ky ke toan ma nghiep vu kinh te, tai chinh phat sinh. 4. Thong tin, so lieu trong bao cao tai chinh nam ciia don vi ke toan phai duoc cong khai theo quy dinh tai Dieu 32 cua Luat nay. 5. Don vi ke toan phai sU dung phuong phap danh gia tai san va phan bo cac khoan thu, chi mot cach than trong, khong duoc lam sai lech ket qua hoat dong kinh te, tai chinh cua dcfn vi ke toan. 6. Co quan nha nUdc, don vi sU nghiep, to chufc co suf dung kinh phi ngan sach nha n cfc U ngoai viec thUc hien quy dinh tai cac khoan 1, 2, 3, 4 va 5 Dieu nay con phai thue hien ke toan theo muc luc ngan sach nha nude. Dieu 8. Chuan mtfc ke toan 1. Chuan mUc ke toan gom nhufng nguyen t ic va phuong phap ke toan co ban de ghi so ke toan va lap bao cao tai chinh. 2. Bo Tai chinh quy dinh chuan miic ke toan tren cO sd chuan mifc quoc te ve ke toan va theo quy dinh cua Luat nay. 80
Dieu 9. Doi tityng ke toan 1. Doi ttfong ke toan thuoc hoat dong thu, chi ngan sach nha niidc, hanh chi'nh, stf nghi?p; hoat dong cua don vi, to chufc co suf dung kinh phi ngan sach nha ntfdc gom: a) Tien, vat tuf vk tai san co dinh; b) Nguon kinh phi, quy; c) Cac khoan thanh toan trong va ngoai don vi ke toan; d) Thu, chi va xuf ly chenh lech thu, chi hoat dong; d) Thu, chi va ket dtf ngan sdch nha nude; e) Dau ttf tai chinh, tin dung nha niidc; g) No va xuf ly no cua Nha niidc; h) Tai san quoc gia; i) Cdc tai san khac co lien quan den don vi ke toan. 2. Doi tii
b) Ke to&n chi tiet phai thu thap, xuf ly, ghi chep va cung cap thong tin chi tiet b&ng don vi tien te, don vi hien vat va don vi thdi gian lao dong theo ttfng doi tuong ke toan cu the trong don vi ke toan. Ke toan chi tiet minh hoa cho ke toan tong hop. So lieu ke toan chi tiet phai khdp dung vdi so lieu ke toan tong hop trong mot ky ke toan. 3. Bq Tai chinh hudng dan ap dung ke toan quan tri phu hop vdi ttfng llnh vtfc hoat dpng. Dieu 11. Dcfn vi tinh suf dung trong ke toan Don vi tinh suf dung trong ke toan gom: 1. Don vi tien t§ la dong Vi?t Nam (ky hi?u quoc gia la “d”, ky hipu qudc t£ la “VND"). Trong trUdng hpp nghiep vu kinh te, tai chinh phat sinh la ngoai t$, phai ghi theo nguyta t$ va dong Vi$t Nam theo ty gia hd'i doai thtfc te hoac quy doi theo ty gia hoi doai do Ng4n hang Nha nUdc Vipt Nam cong bo tai thdi diem phat sinh, trtf trUdng hpp phap lu$t c6 quy dinh khac; doi vdi loai ngoai tp khong c6 ty gia hoi doai vdi dong Vipt Nam thi phai quy d(Si thdng qua mpt loai ngoai tp c6 ty gia hoi doai vdi dong Vi$t Nam. Don vi ke toan chu yeu thu, chi bkng ngoai tp thi dupe chon m§t loai ngoai t# do BQ Tai chinh quy dinh lam don vi tien tp de ke toan, nhung khi lap bao cao tai chinh suf dung tai Vipt Nam phdi quy doi ra dong Vipt Nam theo ty gia hoi doai do Ngan hang Nha nUdc Vi$t Nam c6ng bo tai thdi diem kh6a so lap bao cao tai chinh, tri/ trUdng hpp phap lu£t c6 quy dinh khac. 2. Don vi hien vat va dcfn vi thdi gian lao dong la don vi do ludng chinh thufc cua COng h6a xa hoi chu nghia Vi&t Nam; trUdng hpp co suf dung don vi do ludng khac thi phai quy doi ra don vi do ludng chinh thufc cua Cong hoa xa hoi chu nghia Viet Nam. Dieu 12. Chtf viet va chtf so stf dung trong ke toan 1. Chuf viet suf dung trong ke toan la tieng Viet. TrUdng hpp phai suf dung tieng ntfdc ngoai tren chufng ttf ke toan, so ke toan va bao cao tai chinh d Viet Nam thi phai suf dung dong thdi tieng Viet va tieng ntfdc ngoai. 2. Chtf sd suf dung trong ke toan la chuf sd A Rap: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; sau chuf so hang nghin, tripu, ty, nghin ty, tripu ty, ty ty phai dat dau cham (.); khi cdn ghi chtf sd sau chuf sd hang ddn vi phai dat dau phay (,) sau chtf sd hang don vi. D ilu 13. Ky k £ toan 1. Ky k§' toan gdm ky ke toan nam, ky kg' toan quy, ky ke toan thang va dtfpc quy dinh nhtf sau: a) Ky ke toan nam la mtfdi hai thang, tinh ttf dau ngay 01 thang Ol den h et ngay 31 thang 12 nam dtfcfng lich. Don vi ke toan cd dac thu rieng ve to chtfc, hoat dong dtfpc chon ky ke toan nam la mtfdi hai thang tron theo nam dtfong lich, bat dau ttf dau ngay 01 thang dau quy nay den het ngay cuoi cung cua thang cuoi quy trtfdc nam sau va thong bao cho cd quan tai chinh biet; b) Ky ke toan quy la ba thang, tinh ttf dau ngay 01 thang dau quy den h et ngay cuoi cung cua thang cuoi quy; c) Ky ke toan thang la mot thang, tinh ttf dau ngay 01 den het ngay cuoi cung cua thang. 82
2. Ky ke toan cua don vi ke todn mdi dtfpc thanh lap di/pc quy dinh nhif sau: a) Ky ke todn dau tien cua doanh nghiep mdi di/pc thanh lap tinh tC ngay diroc cap f Giay chdng nhan dang ky kinh doanh den het ngay cuoi cung cua ky ke toan nam, ky ke todn quy, ky ke todn thang theo quy dinh tai khoan 1 Dieu nay; b) Ky ke todn dau tien cua don vi ke toan khac tinh tif ngdy co hieu life ghi tren quyet dinh thdnh lap den het ngay cuoi cung cua ky ke toan nam , ky k£' toan quy, ky ke toan th an g theo quy dinh tai khodn 1 Dieu nay. 3. Don vi ke todn khi chia, tach, hop nhat, sap nhap, chuyen doi hinh thufc sd hufu, giai thi, cham duft hoat dong hoac pha san thi ky ke toan cuoi cung tinh tif dau ngay ky ke toan nam, ky k§' toan quy, ky k£' toan thang theo quy dinh tai khoan 1 Dieu nay ddn het ngay trtfdc ngay ghi tren quySt dinh chia, tach, hop nhat, sap nhap, chuyen doi hinh thufc sd hufu, gidi the, cha'm duft hoat dpng hoac pha san don vi ke toan cd hi$u life. 4. Trifdng hpp ky ke toan nam dau tien hoac ky k£ toan ndm cudi cimg c6 thdi gian ng&n hon chin mifoi ngay thi difpc phep cong (+) vdi ky ke toan nam tiep theo hoac cpng (+) vdi ky ke toan nam trtfdc do de tinh thanh mpt ky ke toan nam. Ky ke toan nam dau tien hoac ky k£ toan nam cudi cung phdi ng£n hon mtfdi lam thang. D ilu 14. Cac hanh vi bi nghiem c&'m 1. Gia mao, khai man, thoa thulln hoac ep buoc ngifdi khac gia mao, khai man, tiy xda tai lieu ke toai\. # 2. Cd y, thoa thuan hoac ep buoc ngifdi khac cung cap, xac nhan thong tin, sd lieu ke toan sai stf that. 3. De ngoai so ke toan tai san cua don vi ke toan hoac tai san lien quan den don vi ke toan. 4. Huy bo hoac cd y lam htf hong tai lieu ke toan trtfdc thdi han ltfu truf quy dinh tai Dieu 40 cua Luat nay. 5. Ban h a n h , cong bo chuan mtfc ke toan, che do ke toan khong dung tham quyen. . 6. Lpi dung chufc vu, quyen h an de doa, tru dap ngtfdi lam ke toan trong vipc thtfc hipn c6ng vi$c ke to a n . 7. Ngtfdi cd trach nhipm qudn ly, dilu hanh don vi ke toan kiSm lam k£ toan, thu kho, thu quy hoac mua, ban tai san, trif doanh nghif p ttf nhan, hp kinh doanh ca the. 8. Bo tri ngtfdi lam k£ toan, ngtfdi lam ke toan trtfdng khong du tieu chuan, dieu kien theo quy dinh tai Dieu 50 va Dieu 53 cua Luat nay. 9. Cac hanh vi khac ve ke toan ma phap luat nghiem cam. Dieu 15. Gia tri cu a tai li$u, so li?u ke toan 1. Tai lieu, sd lieu ke toan cd gia tri phap ly ve tinh hinh kinh te, tai chinh cua don vi ke toan va difpc suf dung de cong bo cong khai theo quy dinh cua phap luat. 2. Tai lieu, sd lieu ke toan la co sd de xay dtfng va xet duyet ke hoach, dtf toan, quyet toan, xem x6t, xuf ly vi pham phap lu£t. 83
Dieu 16. T rach nhiem quan ly, suf dung, cung cap thong tin, tai lieu ke toan 1. Dc(n vi ke toan co trach nhiem quan ly, suf dung, bao quan vh luu trti tai lieu ke toan. 2. Don vi ke toan co trach nhiem cung cap thong tin, tai lieu ke toan kip thdi, day du, trung thue, minh bach cho to churc, ca nhan theo quy dinh cua phap luat. Chifcfng II NOI DUNG CONG TAC K E TOAN MUC 1 CH lfN G T i f K E TO AN Dieu 17. Npi dung chiing tif ke toan 1. Chufng tir ke toan phai co cac noi dung chu yeu sau day: a) Ten vk so hi$u cua chufng tir ke toan; b) Ngay, thang, n&m lap chufng tir ke toan; c) Ten, dia chi cua dcfn vi hofic cd nhan lap chufng tir ke todn; d) Ten, dia chi cua don vi hodc cd nhan nhdn chufng tir k£ todn; d) NQi dung nghiep vu kinh te, tdi chinh phdt sinh; e) So luefng, don gia va so tien cua nghiep vu kinh te, tdi chinh ghi bang so; tong s6’ tien cua chiifng tir ke todn dimg de thu, chi tien ghi b&ng so va bdng chuf; g) ChU ky, ho va ten cua ngudi lap, ngudi duyet va nhufng ngudi co lien quan den chiing tir ke toan. 2. Ngoai nhufng noi dung chu yeu cua chufng tir ke todn quy dinh tai khoan 1 Dieu n&y, chufng tir ke toan co the co them nhufng noi dung khac theo timg loai chufng tir. Dieu 18. Chufng tif dien tuf 1. Chufng tir dien tuf duoc coi la chufng tif ke toan khi co cac noi dung quy dinh tai Dieu 17 cua Luat ndy va duoc the hien dudi dang duf lieu dien tuf, duoc ma hoa ma khong bi thay doi trong qua trinh truyen qua mang may tinh hoac tren vat mang tin nhu bang tir, dia tir, cac loai the thanh toan. 2. Chinh phu quy dinh chi tiet ve chiing tir dien tuf. D ilu 19. L$p chufng tif ke toan 1. Cac nghiep vu kinh te, tai chinh phdt sinh lien quan den hoat dong cua dcfn vi k l todn deu phai lap chufng tir ke todn. Chufng tir ke todn chi duoc lap mpt lan cho moi nghiep vu kinh te, tai chinh. 2. Chufng tir ke todn phai duoc lap ro rang, day du, kip thdi, chinh xac theo noi dung quy dinh tren mau. Trong trudng hop chufng tir ke todn chua co quy dinh mau thi don vi ke toan duoc tu lap chiing tir ke todn nhung phai co day du cdc n§i dung quy dinh tai Dieu 17 cua Luat nay. 3. Noi dung nghiep vu kinh te, tai chinh tren chiing tif ke todn khong duoc viet tit, khong duoc tay xoa, sufa chufa; khi viet phai dung but mUc, so vd chtf viet phai lien tuc, 84
khong ngat quang, cho trong phai gach cheo; chdng td bi tay xoa, sufa chda deu khong co gia tri thanh todn vd ghi so ke todn. Khi viet sai vao mau chufng td ke todn thi phai huy bo bdng cdch gach cheo vdo chufng td viet sai. 4. Chufng tir ke todn phai ddOc lap du so lien quy dinh. Trddng hop phai lap nhieu lien chiing tir ke todn cho mot nghiep vu kinh te, tai chinh thi noi dung cdc lien phai giong nhau. Chufng tC ke todn do don vi ke toan quy dinh tai cac diem a, b, c va d khan 1 Dieu 2 r cua Luat nay lap de giao dich vdi to chufc, cd nhan ben ngoai don vi ke todn thi lien giifi cho ben ngoai phai co dau cua don vi ke todn. 5. Ngirdi lap, ngirdi ky duyet va nhdng ngirdi khac ky ten tren chiing td ke todn phai chiu trach nhiem ve noi dung cua chufng td ke todn. 6. Chufng td ke todn dirge lap dirdi dang chufng td dien tuf phai tuan theo quy dinh tai Dieu 18 cua Luat nay va khoan 1, khoan 2 Dieu nay. Chufng td dien tuf phai di/oc in ra giay vd liru trd theo quy dinh tai Dieu 40 cua Luat nay. Dieu 20. Ky chufng tuf ke toan 1. Chdng td ke todn phai co dii chd ky. Chd ky tren chdng td ke todn phai diroc ky bdng but miic. Khong dirge ky chdng td ke toan bdng miic do hodc dong dau chd ky khdc sdn. Chd ky tren chdng td ke todn cua mot ngirdi phai thong nhat. 2. Chd ky tren chdng td ke todn phai do ngirdi co tham quyen hodc ngirdi diroc uy quyen ky. Nghiem cam ky chdng td ke todn khi chira ghi du noi dung chdng td thugc trach nhiem cua ngirdi ky. 3. Chdng td ke todn chi tien phai do ngirdi co tham quyen ky duy?t chi vd ke todn triidng hodc ngirdi dirge uy quyen ky trirdc khi thdc hien. Chd ky tren chufng td ke todn dung de chi tien phai ky theo tdng lien. 4. Chdng td dien tuf phai cd chd ky dien tuf theo quy dinh cua phdp luat. Dilu 21. Hoa dcta ban hang 1. To chdc, cd nhan khi ban hang hoa hodc cung cap dich vu phai lap hoa don ban hang giao cho khach hang. Tri/dng hop ban le hang hoa hodc cung cap dich vu dirdi mdc tien quy dinh md ngirdi mua hang khong yeu cau thi khong phai lap hoa don bdn hang. Chinh phu quy dinh cu the cdc trddng hop bdn hang va mdc tien bdn hang khong phai lap hoa don bdn hdng. 2. To chdc, cd nhan khi mua hdng hoa hodc ddcfc cung cap dich vu co quyen yeu cau ngirdi bdn hdng, ngddi cung cap dich vu lap, giao hda don ban hdng cho minh. 3. Hda dcta bdn hang dddc the hien bdng cdc hinh thdc sau ddy: a ) H d a d on th e o m a u in sd n ; b ) H d a d o n in td m a y ; c ) H d a d o n d i e n tuf, d ) T e m , v d , t h e i n s d n g id t h a n h t o d n . 4 . B p T d i c h i n h q u y d j n h m a u h d a d o n , t o c h d c i n , p h d t h d n h v a suT d u n g h d a d d n b d n h d n g . T r u d n g h o p t 6 chu te h o & c c d n h d n t d i n h d a d o n b d n h d n g t h i p h a i d d d c c d q u a n t d i c h in h c 6 th fu n q u y e n c h d p th u d n b d n g v d n b d n tr d d c k h i th d c h ie n . 85
5. To chufc, ca nhan khi ban hang hoa hoac cung cap dich vu neu khong lap, khong giao hoa dcfn ban hang hoac lap hoa dcfn ban hang khong dung quy dinh tai Dieu 19 va Dieu 20 Jt* cua Luat nay va cac khoan 1, 2, 3 va 4 Dieu nay thi bi xuf ly theo quy dinh cua phap luat. Dieu 22. Q uan ly, suf dung chufng tif ke toan 1. Thong tin, so lieu tren chtfng ttf ke toan la can ctf de ghi so ke toan. 2. Chtfng ttf ke toan phai difcfc sip xep theo noi dung kinh te, theo trinh tii thdi gian v& bao quan an toan theo quy dinh cua phap luat. 3. Chi ccf quan nha nirdc co tham quyen mdi co quyen tam giuf, tich thu hoac niem phong chtfng ttf ke toan. Triidng hdp tam gitf hoac tich thu thi ccf quan nha niidc co tham quyen phai sao chup chtfng ttf bi tam gitf, bi tich thu va ky xac nhan tren chtfng ttf sao chup; dong thcfi lap bien ban ghi ro ly do, sd liiOng ttfng loai chtfng ttf ke toan bi tam gitf hofic bi tich thu va ky ten, dong d^u. 4. Ccf quan co tham quyen niem phong chtfng ttf ke toan phai lap bien ban, ghi ro ly do, sd lifting ttfng loai chtfng ttf ke toan bi niem phong va ky ten, ddng dau. MUC 2 TA l KHOAN K E TOAN VA SO K E TOAN Dieu 23. Tai khoan ke toan va h£ thong tai khoan ke toan 1. Tai khoan ke toan dung de phan loai va he thong hoa c£c nghiep vu kinh te, t&i chinh theo noi dung kinh te. 2. He thong tai khoan ke toan gom cac tai khoan ke toan can stf dung. Moi dcfn vi ke toan phai stf dung mot he thong tai khoan ke toan. 3. Bo Tai chinh quy dinh cu the ve tai khoan ke toan va he thong tai khoan ke toan. Dieu 24. Ltfa chon ap dung h? thong tai khoan ke toan 1. Dorn vi ke todn phai c&n ctf vao he thong tai khoan ke toan do Bo Tai chinh quy dinh de chon he thong tai khoan ke toan ap dung d dcfn vi. 2. Ddn vi ke toan difcrc chi tiet cac tai khoan ke toan da chon phuc vu yeu cau quan ly cua dcfn vi. Dieu 25. So ke toan va h# thong so ke toan 1. Sd ke toan dung de ghi chep, he thong va ltfu gitf toan bo cac nghiep vu kinh te, tai chinh da phat sinh co lien quan den dcfn vi ke toan. 2. Sd ke toan phai ghi r5 ten dcfn vi ke toan; ten sd; ngay, thang, n&m lap sd; ngay, thang, n&m khoa so; chtf ky cua ngtfdi lap sd, ke toan trtfdng va ngtfdi dai dien theo phap luat cua dcfn vi ke toan; sd trang; ddng dau giap lai. 3. So ke toan phai co cac noi dung chu yeu sau day: a) Ngay, thang ghi sd; b) Sd hieu va ngay, thang cua chtfng ttf ke toan dung lam can ctf ghi sd; c) Tom tat noi dung cua nghiep vu kinh te, tai chinh phat sinh; d) So tien cua nghiep vu kinh te, tai chinh phat sinh ghi vao cac tai khoan ke toan; 86
d) Stf dif dau ky, so tien phdt sinh trong ky, so dii cuoi ky. 4. So ke todn gom so ke toan tong hop va so ke toan chi tiet. 5. Bp T&i chinh quy dinh cu the ve hinh thufc ke toan, he thong so ke todn va so ke todn. D ilu 26. Ltfa chon ap dung h
c) Ghi bo sung b&ng cach lap “chufng tif ghi so bo sung” va ghi them so chenh lech thi£u cho du. 2. TrUdng hop phat hien so ke toan co sai sot trade khi bao cao tai chinh n&m di/gc n$p cho ca quan nha nUdc co tham quyen thi phai sUa chufa tren so ke toan cua n&m dd. 3. TrUting hcfp phat hien sd ke toan cd sai sot sau khi bao cao tai chinh n&m d& nop cho ca quan nha nUdc co tham quyen thi phai sufa chufa tren so ke toan cua n&m da phat hi£n sai sot va ghi chu vao dong cuoi cua sd ke toan n&m co sai sot. 4. Sufa chOfa sd ke toan trong tri/dng hcfp ghi sd b&ng may vi tinh: a) Tri/dng hcfp phat hien sai sot tri/dc khi bao cao tai chinh n&m di/cfc nop cho ca quan nha nUdc co tham quyen thi phai sufa chura tri/c tiep vao so ke toan cua n&m dd tren m&y vi tinh; b) Tri/dng hcfp phat hien sai sot sau khi bao cao tai chinh n&m d& nop cho ca quan nhi nUdc co tham quyen thi phai sufa chufa tri/c tiep vao sd ke toan cua n&m da phat hien sai s6t tren may vi tinh va ghi chu vao dong cuoi cua sd ke toan n&m cd sai sot; c) Siifa chufa sd ke toan trong tri/dng hop ghi sd b&ng may vi tinh di/Qc thi/c hien theo phUo'ng phap quy dinh tai diem b ho&c diem c khoan 1 Dieu nay. MUC 3 BAO CAO TA l CHINH Dieu 29. Bao cao tai chinh 1. Bao cao t&i chinh di/gc lap theo chuan mi/c ke toan va che do ke toan dung de tdng hop va thuyet minh ve tinh hinh kinh te, tai chinh cua dan vi ke to&n. 2. B&o cao tai chinh cua dcfn vi ke toan thuoc hoat dong thu, chi ngan sach nha ni/dc, cd quan hanh chinh, don vi si/ nghiep, td chufc co suf dung kinh phi ngan sach nha nt/dc v& ddn vi si/ nghiep, td chufc khong suf dung kinh phi ngan sach nha ni/dc gom: a) Bang can doi tai khoan; b) Bao cao thu, chi; c) Ban thuyet minh bao cao tai chinh; d) Cac b&o c&o khac theo quy dinh cua phap luat. 3. Bao cao tai chinh cua dcfn vi ke toan thuoc hoat dong kinh doanh gom: a) Bang can doi ke toan; b) Bao cao ket qua hoat dong kinh doanh; c) Bao cao li/u chuyen tien te; d) Ban thuyet minh bao cao tai chinh. 4. Bo Tai chinh quy dinh cu the ve bao cao tai chinh cho tCmg llnh vi/c hoat dong. Dieu 30. L$p bao cao ta i chinh 1. Dan vi ke toan phai^fcp b&o cao tai chinh vao cuoi ky ke to&n n&m; tn/efng hap ph&p luat cd quy dinh lap b&o c&o tai chinh theo ky ke to&n khac thi dcfn vi ke toan phai lap theo 88
ky ke toan d6. 2. Vipc lap bao cao tai chi'nh phai can cuf vao so lieu sau khi khoa so ke toan. Don vi ke todn cap tren phai lap bao cao tai chi'nh tong hcfp hoac bao cao tai chi'nh hop nhat diia tren b^o c£o tai chi'nh cua cac don vi ke toan trong cung don vi ke toan cap tren. 3. Bao cao tai chi'nh phai diipc lap dung noi dung, phuong phap va trinh bay nhat quan giiifa cac ky ke toan; tri/dng hcfp bao cao tai chi'nh trinh bay khac nhau giufa cac ky ke toan thi phai thuyet minh ro ly do. 4. Bao cao tai chi'nh phai diipc ngudi lap, ke toan trudng va ngudi dai dien theo phap luat cua don vi ke toan ky. Ngiidi ky bao cao tai chinh phai chiu trach nhiem ve noi dung cua bao cao. Dieu 31. Thdi han npp bao cao tai chinh 1. Bao cao tai chinh nam cua don vi ke toan phai di/cfc nop cho co quan nha niidc co thlm quyen trong thdi han chin mUo'i ngay, ke td ngay ket thue ky ke toan nam theo quy dinh cua phap luat; doi vdi bao cao quyet toan ngan sach thi thdi han nop bao cao diipc thiic hien theo quy dinh cua Chi'nh phu. 2. Chinh phu quy dinh cu the thdi han nop bao cao tai chinh, bao cao quyet toan ngan sach cho tirng llnh viic hoat dong va ti/ng cap quan ly. Dieu 32. Npi dung cong khai bao cao tai chinh 1. Noi dung cong khai bao cao tai chi'nh cua don vi ke toan thuoc hoat dong thu, chi ngan sach nha nUdc, co quan hanh chi'nh, don vi sir nghiep, td chufc co suf dung kinh phi ngan sach nha niidc va do’n vi sii nghiep, to chufc khong suf dung kinh phi ngan sach nha ntfdc gom: a) Don vi ke toan thuoc hoat dong thu, chi ngan sach nha nUdc cong khai quyet toan thu, chi ngan sdeh nha nude nam; b) Don vi ke toan la co' quan hanh chinh, do'n vi sii nghiep, to chufc cd sd dung kinh phi ngan sach nha nUdc cong khai quyet toan thu, chi ngan sach nha niidc nam va cac khoan thu, chi tai chinh khac; c) Do'n vi ke toan la don vi sii nghiep, to chdc khong sd dung kinh phi ngan sach nha niidc cong khai quyet toan thu, chi tai chinh nam; d) Don vi ke toan cd sd dung cac khoan ddng gop cua nhan dan cong khai muc dich huy d$ng va suf dung cac khoan ddng gop, doi tiio'ng ddng gop, mdc huy dong, ket qua sd dung va quyet toan thu, chi tifng khoan ddng gop. 2. Noi dung cong khai bao cao tai chinh cua do'n vi ke toan thuoc hoat dong kinh doanh gom: a) Tinh hinh tai san, np phai tra va von chu so' hufu; b) Ket qua hoat dong kinh doanh; c) Trich lap va suf dung cac quy; d) Thu nhap cua ngtfdi lao dong. 89
3. Bao cao tai chinh cua dcfn vi ke toan da dirge kiem toan khi cong khai phai kem theo ket luan cua to chufc kiem toan. Dieu 33. Hinh thufc va thdi han cong khai bao cao tai chinh 1. Viec cong khai bao cao tai chi'nh di/gc thgc hien theo cac hinh thufc: a) Phat hanh an pham; b) Thong bao bang van ban; c) Niem yet; d) Cac hinh thufc khac theo quy dinh cua phap luat. 2. Dcfn vi ke toan thuoc hoat dong thu, chi ngan sach nha nirdc phai cong khai bao cdo tai chi'nh nam trong thdi han sau miidi ngay, ke tC ngay dirge cap co tham quyen duy^t. r 3. Ddn vi ke toan la ccf quan hanh chi'nh, dcfn vi sii nghiep, to chufc co suf dung kinh phi ngan sach nha niidc va don vi sii nghiep, to chufc khong suf dung kinh phi ngan sach nhi niidc, ddn vi ke toan co suf dung cac khoan dong gop cua nhan dan phai cong khai bao c& o tai chi'nh nam trong thdi han ba miidi ngay, ke tir ngay diigc cap co tham quyen duyet. 4. Ddn vi ke toan thuoc hoat dong kinh doanh phai cong khai bao cao tai chinh n&m trong thdi han mot tram hai mifdi ngay, ke tir ngay ket thue ky ke toan nam. Dieu 34. Kiem toan bao cao tai chinh 1. Bao cao tai chinh nam cua ddn vi ke toan ma luat phap quy dinh phai kiem toan thi phai diroc kiem toan triidc khi nop cho cd quan nha nirdc co tham quyen va tnidc khi cong khai. 2. Ddn vi ke toan khi dirge kiem toan phai tuan thu day dii cac quy dinh cua phap lu$t ve kiem toan. 3. Bao cao tai chinh da dirge kiem toan khi nop cho cd quan nha niidc co tham quyen quy dinh tai Dieu 31 cua Luat nay phai co bao cao kiem toan dinh kem. MUC 4 KIEM TRA K E TOAN Dieu 35. Kiem tra ke toan Ddn vi ke toan phai chiu sii kiem tra ke toan cua cd quan co tham quyen va khong qu£ mot lan kiem tra cung mot noi dung trong mot nam. Viec kiem tra ke toan chi dirge thU C hien khi co quyet dinh cua cd quan co tham quyen theo quy dinh cua phap luat. Dieu 36. N
Dieu 37. Quyen va tra ch nhiem cua doan kiem tra ke toan 1. Khi kiem tra ke toan, doan kiem tra ke toan phai xuat trinh quyet dinh kiem tra ke lokn. Doan kiem tra ke toan co quyen yeu cau dcfn vi ke toan di/cfc kiem tra cung cap t&i li$u ke todn co lien quan den noi dung kiem tra ke toan va giai trinh khi can thiet. 2. Khi ket thue kiem tra ke toan, doan kiem tra ke toan phai lap bien ban kiem tra ke to^n v& giao cho dcfn vi ke toan diicfc kiem tra mot ban; neu phat hien co vi pham phap luat ve ke todn thi xuf ly theo tham quyen hoac chuyen ho s a den c0 quan nha nirdc co tham quyen de xuf ly theo quy dinh cua phap luat. 3. Triidng doan kiem tra ke toan phai chiu trach nhiem ve cac ket luan kiem tra. 4. Doan kiem tra ke toan phai tuan thu trinh tii, noi dung, pham vi va thdi gian kiem tra, khong diicfc lam anh hifdng den hoat dong binh thiiting va khong di/cfc sach nhilu dcfn vi ke toan diicfc kiem tra. Dieu 38. T rach nhi^m va quyen han cua dofn vi ke toan diidc kiem tra ke toan 1. Don vi ke toan diiofc kiem tra ke toan co trach nhiem: a) Cung cap cho doan kiem tra ke toan tai lieu ke toan co lien quan den noi dung kiem tra v& giai trinh cac noi dung theo yeu cau cua doan kiem tra; b) Thiic hien ket luan cua doan kiem tra ke toan. 2. Dcfn vi ke toan diicfc kiem tra ke toan co quyen: a) TCf choi kiem tra neu thay viec kiem tra khong dung tham quyen hoac noi dung kiem tra trai vdi quy dinh tai Dieu 36 cua Luat nay; b) Khieu nai ve ket luan cua doan kiem tra ke toan vdi co quan co tham quyen quyet dinh kiem tra ke toan; triidng hcfp khong dong y vdi ket luan cua co quan co tham quyen quyet dinh kiem tra ke toan thi thiic hien theo quy dinh cua phap luat. MUC 5 KIEM K E TA l SAN, BAO QUAN, LUU TRI7 TAI L IE U K E TOAN Dieu 39. Kiem ke tai san 1. Kiem ke tai san la viec can, dong, do, dem sd liiOng; xac nhan va danh gia chat liTcfng, gia tri cua tai san, nguon von hien cd tai thdi diem kiem ke de kiem tra, doi chieu vdi so lieu trong so ke toan. 2. Dcfn vi ke toan phai kiem ke tai san trong cac trifdng hcfp sau: a) Cuoi ky ke toan n&m, triidc khi lap bao cao tai chinh; b) Chia, t&ch, hcfp nhat, sap nhap, giai the, cham duft hoat dong, pha san hoac ban, kho&n, cho thue doanh nghiep; c) Chuyen doi hinh thufc sd hufu doanh nghiep; d) Xay ra hoa hoan, lu lut va cac thiet hai bat thiidng khac; d) D&nh gia lai t&i san theo quyet dinh cua co quan nha niidc co tham quyen; e) C&c triidng hop kh&c theo quy dinh cua phap luat. 91
3. Sau khi kiem ke tai san, dcfn vi ke toan phai lap bao cao tong hpp ket qua kiem lei. Tri/dng hpp co chenh lech giufa so lieu thi/c te kiem ke vdi so lieu ghi tren so ke toan, dan vj ke toan phai xac dinh nguyen nhan va phai phan anh so chenh lpch va ket qua xuf ly v&o so ke toan trddc khi lap bao cao tai chinh. 4. Viec kiem ke phai phan anh dung thdc te tai san, nguon hinh thanh tai san. Ngadi lap va ky bao cao tong hpp ket qua kiem ke phai chiu trach nhiem ve ket qua kiem ke. Dieu 40. Bao quan, ltfu tri? tai li#u ke toan 1. Tai lieu ke toan phai di/pc don vi ke toan bao quan day du, an toan trong qua trinh suf dung va li/U truf. 2. Tai lieu ke toan luu truf phai la ban chinh. Trddng hpp tai lieu ke toan bi tam giuf, bi tich thu thi phai co bien ban kem theo ban sao chup co x&c nhan; neu bi mat ho&c bi huy hoai thi phai co bien ban kem theo ban sao chup ho&c xac nhan. 3. Tai lieu ke toan phai dda vao loti truf trong thdi han mi/cfi hai thang, ke tC ng&y kit / thue ky ke toan nam ho&c ket thue cong viec ke toan. 4. Ngddi dai dien theo phap luat cua don vi ke toan chiu trach nhiem to chufc bao quan, li/u truT tai lieu ke toan. 5. Tai lieu ke toan phai dtipc IdU truf theo thefi han sau day: a) Tdi thieu nam nam doi vdri tai lieu ke toan dung cho quan ly, dieu hanh cua dcfn vi ke toan, gom ca chufng tC ke toan khong suf dung trdc tiep de ghi so ke toan va lap bao cao tai chi'nh; / b) Toi thieu mdtii n&m doi vdri chuTng tC ke toan suf dung trdc tiep de ghi so ke to&n \ / k lap bao cao tai chi'nh, so ke toan va bao cao tai chi'nh nam, tri/ trddng hpp phap luat co quy dinh khac; c) Li/U truf vlnh vien doi vdi tai lieu ke toan co tinh suf lieu, co y nghia quan trong ve kinh te, an ninh, quoc phong. 6. Chi'nh phu quy dinh cu the ti/ng loai tai lieu ke toan phai li/u truf, thPi han li/u trfl, thdi diem tinh thoi han IdU truf quy dinh tai khoan 5 Dieu nay, noi IdU truf va thu tuc tieu huy tai lieu ke toan li/u truf. Dieu 41. Cong v i?c ke toan trong tn/d ng hdp tai li£u ke toan bi m at hoac bi huy hoai Khi phat hien tai lieu ke toan bi mat hoac bi huy hoai, dcfn vi ke toan phai thdc hi?n ngay cac cong viec sau day: 1. Kiem tra, xac dinh va lap bien ban ve sd li/png, hien trang, nguyen nhan tai heu ke toan bi mat hoac bi huy hoai va thong bao cho to chufc, ca nhan co lien quan va co quan nha ni/dc co tham quyen; 2. To chufc phuc hoi lai tai lieu ke toan bi hd hong; 3. Lien he vdi to chufc, ca nhan co giao dich tai lieu, sd lieu ke toan de ddpc sao chup hoac xac nhan lai tai lieu ke toan bi mat ho&c bi huy hoai; 4. Doi vdi tai lieu ke toan co lien quan den tai san nhdng khong the phuc hoi b&ng cac bien phap quy dinh tai khoan 2 va khoan 3 Dieu nay tni phai kiem ke t&i san de lap lai t& i lieu ke toan bi mat hoac bi huy hoai. 92
MUC 6 CONG VIEC K E TOAN TRONG TRUCfNG HOP DON VI K E TOAN CHIA, TACH, HOP NHAT, SAP NHAP, CHUYEN DOI HIN H T H lfC SO HLfU, GIAI THE, CHAM D lfT HOAT DONG, PHA SAN Dieu 42. Cong vi
Dieu 45. Cong vi£c ke toan trong trtfdng hcfp sap nhap dcfn vi ke toan 1. Dcfn vi ke toan sap nhap vao don vi ke toan khac phai thiic hi?n cac cong vi^c sau d&y: a) Khoa so ke toan, kiem ke tai san, xac dinh no chifa thanh toan, lap b&o cdo tii chinh; b) Ban giao toan bo tai san, no chiia thanh to&n, lap bien ban b&n giao v& ghi so kf to&n theo bien ban b&n giao; c) B&n giao to&n bo tai li?u ke to&n cho dcfn vi ke to&n nhan s&p nhap. 2. Don vi ke toan nhan s&p nhap c&n cuf v&o bien ban b&n giao ghi so k£ to&n theo quy dinh cua Lu&t n&y. Dieu 46. Cong vi$c ke toan trong trtfdng hqfp chuyen doi hinh thtfc a d hftu 1. Don vi ke to&n chuyen doi hinh thufc sd hufu phai thifc hi$n c&c cong vifc sau d&y: a) Kh6a so ke to&n, kiem ke t&i san, x&c dinh ncf chifa thanh to&n, l&p b&o c&o t&i chinh; b) B&n giao to&n bo t&i san, no chua thanh to&n, lap bien b&n b&n giao v& ghi s
Um ke to&n tn/dng (sau day ke to&n tri/dng v& ngi/di phu trach ke toan goi chung 1& ke to&n tri/dng). 3. Tn/dng hcfp ca quan, doanh nghiep co don vi ke to&n cap tren va don vi ke to&n cap ccf sd thi to chdc bp m&y ke to&n theo quy dinh cua phap luat. D ilu 49. T rach nhiem cua ngtfdi dai dien theo phap lu$t cua dcfn vi ke toan 1. To chufc bo m&y ke to&n, bo tri ngi/di lam ke to&n, ngi/di l&m ke to&n tn/dng theo dung tilu chuin, dieu kien quy dinh tai Luat n&y. 2. Quylt dinh thue l&m ke to&n, thue l&m ke to&n trudng. 3. To chufc v& chi dao thUc hien cong t&c ke to&n trong don vi ke to&n theo quy dinh cua ph6p lufit v l k£ to&n v& chiu tr&ch nhiem ve hau qua do nhufng sai tr&i m& minh g&y ra. D ilu 50. Ti3u chuan, quyen va tra ch nhiem cua ngtfdi lam ke toan 1. NgUdi l&m k£ to&n phai c6 c&c tieu chuan sau day: a) C6 ph&’m ch&'t dao dufc nghe nghiep, trung thue, liem khiet, co y thdc chap h&nh ph&p lu&t; i b) C6 trinh do chuyen mon, nghiep vu ve ke to&n. 2. NgUdi l&m ke to&n c6 quyen doc lap ve c.iuyen mon, nghiep vu ke to&n. 3. NgUdi l&m ke to&n co tr&ch nhiem tuan thu c&c quy dinh cua ph&p luat ve ke to&n, thUc hien c&c cong viec dupe ph&n cong v& chiu tr&ch nhiem ve chuyen mon, nghiep vu cua minh. Khi thay doi ngudi l&m ke toan, ngudi lam ke to&n cu phai co trach nhiem b&n giao c6ng vi$c ke to&n v& t&i lieu ke to&n cho ngi/di lam ke toan mdi. Ngi/di lam ke toan cu phai chiu tr&ch nhi|m ve cong viec ke toan trong thdi gian minh lam ke toan. Dieu 51. Nhtfng ngtfdi khong dtfcfc lam ke toan 1. NgUdi chua th&nh nien; ngudi bi han che ho&c mat nang luc h&nh vi d&n sU; ngi/di dang phai dua v&o ccf sd gi&o due, co sd chufa benh ho&c bi quan che hanh chinh. 2. NgUdi dang bi cam h&nh nghe, cam l&m ke to&n theo ban an ho&c quyet dinh cua Tda &n; ngudi dang bi truy cUu tr&ch nhiem hinh sU; ngudi dang phai chap h&nh hinh phat tii ho$c da bi ket &n ve mpt trong c&c tpi ve kinh te, ve chdc vu lien quan den t&i chinh, ke to&n m& chua dupe x6a &n tich. 3. B6', m?, vp, chong, con, anh, chi, em rupt cua ngudi c6 tr&ch nhiem quan ly dilu h&nh d o n vj k£ to&n, k€ ca k£ to&n trudng trong cung m6t don vi ke to&n 1& doanh nghiep nh& n u d e, c6ng ty co phSn, hpp t&c x&, ca quan nh& nude, dcfn vi su nghiep, to chUc c6 sd dung kinh phi ng&n s&ch nh& nUdc, dcfn vi sU nghiep, to chdc khong sd dung kinh phi ngan s&ch nh& nUdc. 4. Thu kho, thu quy, ngudi mua, b&n tai san trong cung mot don vi ke toan 1& doanh nghiep nh& nUdc, cong ty co phan, hpp t&c x&, co quan nha nUdc, don vi su nghiep, to chdc c6 sd dung kinh phi ngan s&ch nh& nUdc, don vi su nghiep, to chdc khong sd dung kinh phi ng&n s&ch nh& nude. 95
Dieu 52. Ke toan trifdng 1. Ke toan tri/dng co nhiem vu to chufc thi/c hien cong tac ke toan trong don vi ke to4n theo quy dinh tai Dieu 5 cua Luat nay. 2. Ke toan tri/dng cua co' quan nha nude, don vi si/ nghiep, to chufc co suf dung kinh phi ngan sach nha nifdc, don vi si/ nghiep, to chufc khong suf dung kinh phi ngan s&ch nh& node va doanh nghiep nha ni/dc ngoai nhiem vu quy dinh tai khoan 1 Dieu nay con co nhi^m v u giup ngi/di dai dien theo phap luat cua don vi ke toan giam sat tai chinh tai don vi ke to&L 3. Ke toan trifdng chiu si/ lanh dao cua ngi/tii dai dien theo phap luat cua don vi kf to&n; trifdng hpp co don vi ke toan cap tren thi dong thefi chiu si/ chi dao v& kiem tra cua M to&n tri/dng cap tren ve chuyen mon, nghiep vu. 4. Trifdng hpp don vi ke toan cuf ngifdi phu trach ke toan thay ke toan trifdng thi ngtfiri phu trach ke to&n phai co cac tieu chuan quy dinh tai khoan 1 Dieu 50 cua Luat n&y vi phai thi/c hien nhiem vu, trach nhiem v& quyen quy dinh cho ke to&n tn/dng. Dieu 53. Tieu chuan va dieu kipn cua ke toan trifdng 1. Ke to&n tri/dng phai co cac tieu chuan sau day: a) C&c tieu chuan quy dinh tai khoan 1 Dieu 50 ciia Luat n&y; b) C6 chuyen mon, nghiep vu ve ke to&n tC bac trung c&p trd len; r c) Thdi gian cong tac thi/c te ve ke to&n it nha't 1& hai n&m doi vdi ngi/di cd chuyfa mon, nghiep vu ve ke toan tir trinh do dai hoc trd len v& thdi gian cong t&c thi/c te vl k£ to&n it nh&'t la ba nam doi vdi ngi/di cd chuyen mon, nghiep vu ve ke to&n bac trung cap. 2. Ngi/di l&m ke to&n tri/dng phai cd chufng chi qua ldp boi di/3ng ke to&n tnfdng. 3. Chinh phu quy dinh cu the tieu chuan v& dieu kien ciia ke to&n tn/dng phu hpp v i d ti/ng loai don vi ke to&n. Dieu 54. Trach nhiem va quyen cua ke toan trifdng 1. Ke to&n tn/dng co tr&ch nhiem: a) Thi/c hien c&c quy dinh cua ph&p luat ve ke to&n, t&i chinh trong don vi ke to&n; b) To chufc dieu h&nh bo m&y ke to&n theo quy dinh cua Luat n&y; c) Lap b&o c&o t&i chinh. 2. Ke to&n tn/dng co quyen doc lap ve chuyen mon, nghiep vu ke to&n. 3. Ke to&n tnfdng cua co quan nh& nifdc, don vi sif nghiep, to chufc c6 stf dung kinh phi ngan s&ch nh& nifdc, don vi si/ nghiep, to chufc khong suf dung kinh phi ng&n s&ch nh& nilfc v& doanh nghiep nh& ni/dc, ngoai c&c quyen d& quy dinh tai khoan 2 Dieu n&y con c6 quy&K | a) Co y ki£n b&ng v&n ban vdi ngi/di dai dien theo ph&p luat cua don vi ke to&n ve vifc tuyen dung, thuyen chuyen, t&ng li/ong, khen thi/dng, ky luat ngifdi l&m ke to&n, thu kho, thi quy; » b) Yeu cau c&c bo phan lien quan trong dcfn vi ke to&n cung c&'p day du, kip thdi t&i lifu lien quan den c6ng viec ke to&n v& gi&m s&t tai chinh cua ke to&n tnfdng; 96
c) Bao luu y kien chuyen mon bang van ban khi co y kien khac vdi y kien cua ngucri ra quyet dinh; d) Bao c£o bAng van ban cho ngudi dai dien theo phap luat cua don vi ke toan khi phat hien c&c vi pham phap luat ve tai chinh, ke toan trong don vi; trudng hpp van phai chap h&nh quyet dinh thi bao cao len cap tren trUc tiep cua ngutii da ra quyet dinh hoac co quan nha nUdc co tham quyen va khong phai chiu trach nhiem ve hau qua cua viec thi hanh quyet dinh do. Chtfcfng IV HOAT D 0 N G NGHE N G H IEP KE TOAN Dieu 55. Hanh nghe ke toan 1. To chufc, ca nhan co du dieu kien theo quy dinh cua phap luat co quyen hanh nghe ke toan. 2. To chufc kinh doanh dich vu ke toan phai thanh lap doanh nghiep dich vu ke toan theo quy dinh cua phap luat. NgUtii quan ly doanh nghiep dich vu ke toan phai co chufng chi hanh nghe ke toan do co quan nha nUdc co tham quyen cap theo quy dinh tai Dieu 57 ciia Luat nay. 3. Ca nhan hanh nghe ke toan phai co chufng chi hanh nghe ke toan do co quan nha nUdc co tham quven cap theo quy dinh tai Dieu 57 cua Luat nay va phai co dang ky kinh doanh dich vu k£ toan. Dieu 56. Thue lam ke toan, thue lam ke toan trtfdng 1. Don vi ke toan dupe ky hpp dong vdi doanh nghiep dich vu ke toan hoac ca nhan co dang ky kinh doanh dich vu ke toan de thue lam ke toan hoac thue lam ke toan tn/dng theo quy dinh cua phap luat. 2. Viec thue lam ke toan, thue lam ke toan trUo'ng phai dupe lap thanh hpp dong bang van ban theo quy dinh cua phap luat. 3. Don vi ke toan thue lam ke toan, thue lam ke toan trudng co trach nhiem cung cap diy du, kip thdi, trung thue moi thong tin, tai lieu lien quan den cong viec thue lam ke toan, thue lam ke toan trudng va thanh toan day du, kip thdi phi dich vu ke toan theo thoa thuan trong hpp dong. 4. NgUdi dupe thue lam ke toan trudng phai co du tieu chuan va dieu kien quy dinh tai Dieu 53 cua Luat nay. 5. Doanh nghiep, ca nhan cung cap dich vu ke toan va ngudi dupe thue lam ke toan trudng phai chiu trach nhiem ve thong tin, sd lieu ke toan theo thoa thuan trong hpp dong. Dieu 57. Chiifng chi hanh nghe ke toan 1. Cong dan Viet Nam dupe cap chufng chi hanh nghe ke toan phai co cac tieu chuan va dilu kien sau day: a) C6 pham chat dao dUc nghe nghiep, trung thue, liem khiet, co y thUc chap hanh phap lu£t; khong thuoc doi tuong quy dinh tai khoan 1 va khoan 2 Dieu 51 cua Luat nay; fh; 97