Professional Documents
Culture Documents
______
S : 129/2004/N-CP
___________________________________________
A.320
ngh nh ca Chnh ph
Quy nh chi tit v hng dn thi hnh mt s iu
ca Lut K ton p dng trong hot ng kinh doanh
_______
Chnh ph
iu 1. Phm vi iu chnh
Ngh nh ny quy nh chi tit v hng dn thi hnh
mt s iu ca Lut K ton p dng i vi cc i tng
) Ti sn c nh hu hnh, ti sn c nh v hnh,
ti sn c nh thu ti chnh;
e) u t ti chnh di hn;
g) Ti sn ngn hn v ti sn di hn khc.
2. i tng k ton l n phi tr, gm:
a) Phi tr ngi bn;
b) Phi tr n vay;
c) Phi tr cng nhn vin;
d) Cc khon phi tr, phi np khc.
3. i tng k ton l vn ch s hu, gm:
a) Vn ca ch s hu;
b) Cc qu;
c) Li nhun cha phn phi.
4. Cc khon doanh thu, chi ph kinh doanh; thu nhp khc
v chi ph khc.
5. Thu v cc khon np ngn sch nh nc.
6. Kt qu v phn chia kt qu hot ng kinh doanh.
7. Cc ti sn khc c lin quan n n v k ton.
iu 4. Trch nhim qun l, s dng, cung cp thng
tin, ti liu k ton
Cn c iu 16 ca Lut K ton, trch nhim qun l, s
dng, cung cp thng tin, ti liu k ton c quy nh nh
sau:
1. n v k ton phi xy dng quy ch v qun l, s
dng, bo qun ti liu k ton, trong quy nh r trch
nhim v quyn i vi tng b phn v tng ngi lm k
ton; n v k ton phi m bo y c s vt cht,
phng tin qun l, bo qun ti liu k ton.
2. n v k ton phi c trch nhim cung cp ti liu
k ton cho c quan thu v c quan nh nc c thm
quyn thc hin chc nng thanh tra, kim tra, iu tra,
kim ton theo quy nh ca php lut. Cc c quan c
cung cp ti liu k ton phi c trch nhim gi gn, bo
qun ti liu k ton trong thi gian s dng v phi hon
tr y , ng hn ti liu k ton s dng.
3. Ngi i din theo php lut ca n v k ton c
quyn cung cp thng tin, ti liu k ton cho cc t chc,
c nhn theo quy nh ca php lut. Vic khai thc, s
dng ti liu k ton phi c s ng bng vn bn ca
ngi i din theo php lut ca n v k ton hoc ngi
c u quyn ca ngi i din theo php lut ca n v
k ton.
iu 5. Mu chng t k ton
Cn c khon 2 iu 19 ca Lut K ton, mu chng t
k ton c quy nh nh sau:
1. Mu chng t k ton bao gm mu chng t k ton
bt buc v mu chng t k ton hng dn.
a) Mu chng t k ton bt buc l mu chng t k
ton do c quan nh nc c thm quyn quy nh ni dung,
kt cu ca mu m n v k ton phi thc hin ng
v biu mu, ni dung, phng php ghi cc ch tiu v p
dng thng nht cho cc n v k ton hoc tng n v
k ton c th.
b) Mu chng t k ton hng dn l mu chng t k
ton do c quan nh nc c thm quyn quy nh; ngoi cc
ni dung quy nh trn mu, n v k ton c th b
sung thm ch tiu hoc thay i hnh thc mu biu cho
ph hp vi vic ghi chp v yu cu qun l ca n v.
2. B Ti chnh quy nh danh mc v mu chng t k
ton bt buc, danh mc v mu chng t k ton hng dn;
quy nh v in v pht hnh mu chng t k ton.
iu 6. Chng t in t
Cn c khon 2 iu 18 ca Lut K ton, chng t in
t c quy nh nh sau:
10
11
12
13
14
15
16
17
18
19
20
21
22
23
ng th phi c ngi ph trch k ton hoc thu k ton trng. i vi doanh nghip nh nc, cng ty trch nhim hu
hn, cng ty c phn, doanh nghip c vn u t nc ngoi
v hp tc x ch c c ngi ph trch k ton trong thi hn
ti a l mt nm ti chnh, sau phi b tr ngi lm k
ton trng.
3. Vic b tr, bi min k ton trng c thc hin theo
quy nh ca php lut i vi tng loi hnh doanh nghip.
4. Khi thay i k ton trng, ngi i din theo php
lut ca n v k ton phi t chc bn giao cng vic v
ti liu k ton gia k ton trng c v k ton trng mi,
ng thi thng bo cho cc b phn c lin quan trong n
v v cho ngn hng ni m ti khon giao dch bit h,
tn v mu ch k ca k ton trng mi. K ton trng mi
chu trch nhim v cng vic lm ca mnh k t ngy
nhn bn giao cng vic. K ton trng c vn phi chu
trch nhim v tnh chnh xc, y , khch quan ca
thng tin, ti liu k ton trong thi gian mnh ph trch.
iu 38. Tiu chun v iu kin ca k ton trng
Cn c iu 53 ca Lut K ton, tiu chun v iu kin
chuyn mn ca k ton trng c quy nh nh sau:
1. Ngi c b tr lm k ton trng phi c cc tiu
chun sau:
a) K ton trng ca n v k ton quy nh ti im
a, b, c, e khon 1 iu 2 ca Ngh nh ny phi c chuyn
mn, nghip v v k ton t trnh i hc tr ln v c
thi gian cng tc thc t v k ton t nht l hai nm. Trng hp c chuyn mn, nghip v v k ton trnh cao
ng th thi gian cng tc thc t v k ton t nht l
ba nm;
b) K ton trng ca n v k ton quy nh ti im
d, , g, i khon 1 iu 2 ca Ngh nh ny phi c chuyn
mn, nghip v v k ton t bc trung cp tr ln v c thi
gian cng tc thc t v k ton t nht l ba nm;
24
25
26
27
6. T vn ti chnh;
7. K khai thu;
8. Cc dch v khc v k ton theo quy nh ca php
lut.
iu 44. Trch nhim ca t chc, c nhn hnh
ngh k ton
Cn c khon 5 iu 56 ca Lut K ton, t chc v c
nhn hnh ngh k ton c trch nhim sau:
1. Thc hin cng vic k ton lin quan n ni dung
dch v k ton tha thun trong hp ng.
2. Tun th php lut v k ton v php lut v hot
ng ngh nghip k ton.
3. Chu trch nhim trc khch hng v trc php lut v
ni dung dch v k ton cung cp v phi bi thng
thit hi do mnh gy ra.
4. Thng xuyn trau di kin thc chuyn mn v kinh
nghim ngh nghip, thc hin chng trnh cp nht kin
thc hng nm theo quy nh ca B Ti chnh hoc ca cc
t chc ngh nghip c B Ti chnh u quyn.
5. Tun th s qun l ngh nghip v kim sot cht lng dch v k ton ca B Ti chnh hoc ca t chc
ngh nghip k ton c B Ti chnh u quyn.
iu 45. Trng hp khng c cung cp dch v k
ton
Cn c iu 55 ca Lut K ton, doanh nghip dch v
k ton, c nhn ng k kinh doanh dch v k ton nhng
khng c cung cp dch v k ton khi ngi c trch nhim
qun l, iu hnh doanh nghip dch v k ton hoc c
nhn ng k kinh doanh dch v k ton thuc cc trng
hp sau:
1. L b, m; v, chng; con; anh ch em rut ca ngi c
trch nhim qun l iu hnh, k c k ton trng ca
n v k ton quy nh ti im a, b, c, e, g, i khon 1
iu 2 ca Ngh nh ny.
28
29
TM. Chnh ph
Th tng
Ni nhn :
- Ban B th Trung ng ng,
- Th tng, cc Ph Th tng CP,
- Cc B, c quan ngang B,
c quan thuc Chnh ph,
- HND, UBND cc tnh,
thnh ph trc thuc TW,
- Vn phng Quc hi,
- Hi ng Dn tc v cc UB ca Quc hi,
- Vn phng Ch tch nc,
- Vn phng TW v cc Ban ca ng,
- Ta n nhn dn ti cao,
Vn Khi k
-
Phan