H thng k ton doanh nghip - Chun mc k ton, chun mc kim ton bo gm nhng quy

nh chung nht v h thng chun mc, quyt nh, hng dn kt cu v phng php ghi chp ti
khon k ton v h thng ti khon k ton cho cc doanh nghip. Cng vi ch qun l, s dng v
trch khu hao ti sn c nh cng ch x pht hnh chnh trong lnh vc k ton, thng k.
H Thng K Ton Doanh Nghip c bin son gm nhng phn chnh sau:
Phn 1: H thng chun mc k ton , kim ton Vit Nam
A. Nhng quy nh chung
+ Quyt nh s 38/2000/Q-BTC Ngy 14/03/2000 Ca B Ti Chnh v vic ban hnh v cng b p
dng h thng chun mc k ton, chun mc kim ton Vit Nam.
+ Quyt nh s 489/Q-BTC Ngy 10/5/2000 ca B Ti Chnh v vic ban hnh Quy trnh xy dng,
ban hnh v cn b chun mc k ton, chun mc kim ton Vit Nam.
+ Thng T s 122/204/TT-BTC Ngy 22/12/2004 ca B Ti Chnh hng dn thc hin ch k ton
v kim ton i vi doanh nghip, chc c vn nc ngoi hot ng ti Vit Nam.
+ Quyt nh s 121/2005/Q-NHNN Ngy 02/02/2005 ca Thng c Ngn Hng Nh Nc v vic
ban hnh Quy ch kim ton c lp i vi cc t chc tn dng.
B. H thng chun mc kim ton Vit Nam
+ Quyt nh s 120/Q-BTC Ngy 27/9/1999 ca B Trng B Ti Chnh v vic ban hnh v cng b
4 chun mc kim ton Vit Nam.
+ Quyt nh 219/Q-BTC Ngy 29/12/2000 ca B Trng B Ti Chnh v vic ban hnh v cng b 6
chun mc kim ton Vit Nam (t 2).
+ Quyt nh s 143/Q-BTC Ngy 21/12/2001ca B Trng B Ti Chnh v vic ban hnh v cng
b 6 chun mc kim ton Vit Nam (t 3).
+ Quyt nh s 28/2003/Q-BTC Ngy 14/3/2003 ca B Trng B Ti Chnh v vic ban hnh v
cng b 6 chun mc kim ton Vit Nam (t 4).
+ Quyt nh s 195/2003/Q-BTC Ngy 28/11/2003 ca B Trng B Ti Chnh v vic ban hnh v
cng b 6 chun mc kim ton Vit Nam (t 5).
+ Quyt nh s 03/2005/Q-BTC Ngy 28/01/2005 ca B Trng B Ti Chnh v vic ban hnh v
cng b 6 chun mc kim ton Vit Nam (t 6).
C. H thng chun mc k ton Vit Nam
+ Quyt nh s 149/2001/Q-BTC Ngy 31/12/2001 ca B Trng B Ti Chnh v vic ban hnh v
cng b 4 chun mc kim ton Vit Nam (t 1).
+ Thng T s 89/2002/TT-BTC Ngy 9/10/2002 B Trng B Ti Chnh hng dn k ton thc hin 4
chun mc k ton ban hnh theo Quyt nh s 149/2001/Q-BTC Ngy 31/12/2001 ca B Trng B
Ti Chnh.
...
Phn 2: H thng k ton doanh nghip
+ Quyt nh s 1141 TC/Q-BTC Ngy 01/11/1995 ca B Trng B Ti Chnh v vic ban hnh Ch
K ton doanh nghip.
+ H Thng Ti Khon K Ton p dng cho cc doanh nghip.
+ Hng dn ni dung, kt cu v phng php ghi chp ti khon k ton.
Phn 3: Ch qun l, s dng v trch khu hao ti sn c nh
+ Quyt nh s 206/2003/Q-BTC Ngy 12/12/2003 ca B Trng B Ti Chnh v ban hnh Ch

qun l, s dng v trch khu hao ti sn c nh.

+ Ch qun l, s dng v trch khu hao ti sn c nh.
Phn 4: Ch x pht vi phm hnh chnh trong lnh vc k ton, thng k
+ Ngh nh s185/2004/N-CP Ngy 04/11/2004 ca Chnh ph v x pht vi phm hnh chnh trong
lnh vc k ton.
+ Thng T s 120/2004/TT-BTC ca B Trng B Ti Chnh hng dn thc hin mt s iu ca
Ngh nh s s 185/2004/N-CP Ngy 04/11/2004 ca Chnh ph v x pht vi phm hnh chnh trong
lnh vc k ton.
+ Ngh nh s 14/2005/N-CP Ngy 04/02/2005 ca Chnh ph v x pht vi phm hnh chnh trong
lnh vc Thng k.
Ph Lc
+ Lut K ton
+ Lut Thng k
Trn trng gii thiu!