{"id":5194,"date":"2023-08-21T04:31:45","date_gmt":"2023-08-21T04:31:45","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=5194"},"modified":"2023-09-07T04:18:19","modified_gmt":"2023-09-07T04:18:19","slug":"contingent-liabilities-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/","title":{"rendered":"N\u1ee3 ti\u1ec1m t\u00e0ng &#8211; Contingent liabilities l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda"},"content":{"rendered":"\n<p>Hi\u1ec3u r\u00f5 v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng &#8211; <strong>contingent liabilities l\u00e0 g\u00ec<\/strong> s\u1ebd gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n v\u00e0 \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n \u0111\u1ec3 ki\u1ec3m so\u00e1t ch\u00fang. N\u1ebfu b\u1ea1n ch\u01b0a n\u1eafm r\u00f5 v\u1ec1 kh\u00e1i ni\u1ec7m v\u00e0 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng, \u0111\u1eebng b\u1ecf qua b\u00e0i vi\u1ebft c\u1ee7a <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan.vn<\/strong><\/a> nh\u00e9!<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69ea5ecfa2acf\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69ea5ecfa2acf\"  type=\"checkbox\" id=\"item-69ea5ecfa2acf\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Tim_hieu_Contingent_liabilities_la_gi\" title=\"T\u00ecm hi\u1ec3u: Contingent liabilities l\u00e0 g\u00ec?\">T\u00ecm hi\u1ec3u: Contingent liabilities l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Cac_dac_diem_cua_no_tiem_tang_%E2%80%93_contingent_liabilities_la_gi\" title=\"C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng &#8211; contingent liabilities l\u00e0 g\u00ec?\">C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng &#8211; contingent liabilities l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Vi_du_ve_no_tiem_tang_cu_the_de_hieu\" title=\"V\u00ed d\u1ee5 v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee5 th\u1ec3, d\u1ec5 hi\u1ec3u\">V\u00ed d\u1ee5 v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee5 th\u1ec3, d\u1ec5 hi\u1ec3u<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Vu_kien_phap_ly\" title=\"V\u1ee5 ki\u1ec7n ph\u00e1p l\u00fd\">V\u1ee5 ki\u1ec7n ph\u00e1p l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Bao_dam_cho_nguoi_khac\" title=\"B\u1ea3o \u0111\u1ea3m cho ng\u01b0\u1eddi kh\u00e1c\">B\u1ea3o \u0111\u1ea3m cho ng\u01b0\u1eddi kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Bao_hiem_thien_tai_cho_doanh_nghiep\" title=\"B\u1ea3o hi\u1ec3m thi\u00ean tai cho doanh nghi\u1ec7p\">B\u1ea3o hi\u1ec3m thi\u00ean tai cho doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#No_tiem_tang_va_du_phong_phai_tra_co_giong_nhau_khong\" title=\"N\u1ee3 ti\u1ec1m t\u00e0ng v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u00f3 gi\u1ed1ng nhau kh\u00f4ng?\">N\u1ee3 ti\u1ec1m t\u00e0ng v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u00f3 gi\u1ed1ng nhau kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Thu_tuc_kiem_toan_no_tiem_tang\" title=\"Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n n\u1ee3 ti\u1ec1m t\u00e0ng\">Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n n\u1ee3 ti\u1ec1m t\u00e0ng<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Xac_dinh_cac_khoan_no_tiem_tang\" title=\"X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng\">X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Danh_gia_kha_nang_xay_ra_cua_no_tiem_tang\" title=\"\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng x\u1ea3y ra c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng\">\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng x\u1ea3y ra c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Uoc_tinh_gia_tri_cua_no_tiem_tang\" title=\"\u01af\u1edbc t\u00ednh gi\u00e1 tr\u1ecb c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng\">\u01af\u1edbc t\u00ednh gi\u00e1 tr\u1ecb c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Kiem_tra_viec_ghi_nhan_va_thuyet_minh_ve_no_tiem_tang\" title=\"Ki\u1ec3m tra vi\u1ec7c ghi nh\u1eadn v\u00e0 thuy\u1ebft minh v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng\">Ki\u1ec3m tra vi\u1ec7c ghi nh\u1eadn v\u00e0 thuy\u1ebft minh v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/#Cac_thu_tuc_khac\" title=\"C\u00e1c th\u1ee7 t\u1ee5c kh\u00e1c\">C\u00e1c th\u1ee7 t\u1ee5c kh\u00e1c<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tim_hieu_Contingent_liabilities_la_gi\"><\/span><strong>T\u00ecm hi\u1ec3u: Contingent liabilities l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>N\u1ee3 ti\u1ec1m t\u00e0ng (contingent liabilities) l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ho\u1eb7c tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 x\u1ea3y ra ho\u1eb7c kh\u00f4ng x\u1ea3y ra (ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng lai kh\u00f4ng ch\u1eafc ch\u1eafn). \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 n\u1ebfu m\u1ed9t \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh x\u1ea3y ra, th\u00ec ng\u01b0\u1eddi\/ t\u1ed5 ch\u1ee9c s\u1ebd ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 n\u00e0y.&nbsp;<\/p>\n\n\n\n<p>N\u1ee3 ti\u1ec1m t\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh hai lo\u1ea1i:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u1ee3 ti\u1ec1m t\u00e0ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n: <\/strong>Ch\u1ec9 x\u1ea3y ra khi m\u1ed9t s\u1ef1 ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh x\u1ea3y ra, v\u00ed d\u1ee5 nh\u01b0 v\u1ee5 ki\u1ec7n, b\u1ea3o h\u00e0nh, ho\u1eb7c cam k\u1ebft.<\/li>\n\n\n\n<li><strong>N\u1ee3 ti\u1ec1m t\u00e0ng kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/strong>: \u0110\u00e3 x\u1ea3y ra nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn, v\u00ed d\u1ee5 nh\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean, ho\u1eb7c c\u00e1c kho\u1ea3n thu\u1ebf ch\u01b0a thanh to\u00e1n.<\/li>\n<\/ul>\n\n\n\n<p>Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ghi nh\u1eadn v\u00e0 thuy\u1ebft minh \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m c\u1ea3 vi\u1ec7c \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng. Tuy nhi\u00ean, cho \u0111\u1ebfn khi s\u1ef1 ki\u1ec7n x\u00e1c \u0111\u1ecbnh x\u1ea3y ra ho\u1eb7c kh\u00f4ng x\u1ea3y ra, n\u1ee3 ti\u1ec1m t\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 n\u1ee3 th\u1ef1c s\u1ef1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-1.jpg\" alt=\"Hi\u1ec3u r\u00f5 Contingent liabilities l\u00e0 g\u00ec l\u00e0 \u0111i\u1ec1u quan tr\u1ecdng trong m\u1ed7i doanh nghi\u1ec7p\" class=\"wp-image-5196\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Hi\u1ec3u r\u00f5 Contingent liabilities l\u00e0 g\u00ec l\u00e0 \u0111i\u1ec1u quan tr\u1ecdng trong m\u1ed7i doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>N\u1ebfu n\u1ee3 ti\u1ec1m t\u00e0ng l\u00e0 m\u1ed9t kho\u1ea3n l\u1edbn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u01b0a ra m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro, ch\u1eb3ng h\u1ea1n nh\u01b0 mua b\u1ea3o hi\u1ec3m, ho\u1eb7c \u0111\u00e0m ph\u00e1n l\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n<p><strong>>>> Xem ngay: <\/strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-cong-no-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 g\u00ec? M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c chi ti\u1ebft c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_dac_diem_cua_no_tiem_tang_%E2%80%93_contingent_liabilities_la_gi\"><\/span><strong>C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng &#8211; contingent liabilities l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kh\u00f4ng ch\u1eafn v\u00e0 kh\u00f3 ki\u1ec3m so\u00e1t l\u00e0 hai trong s\u1ed1 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kh\u00f4ng ch\u1eafc ch\u1eafn: <\/strong>C\u00f3 m\u1ed9t y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c li\u1ec7u s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng lai c\u1ee5 th\u1ec3 c\u00f3 x\u1ea3y ra hay kh\u00f4ng. V\u00ed d\u1ee5: V\u1ee5 ki\u1ec7n ph\u00e1p l\u00fd ho\u1eb7c c\u00e1c s\u1ef1 ki\u1ec7n thi\u00ean tai.<\/li>\n\n\n\n<li><strong>Ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng lai:<\/strong> C\u00f3 nh\u1eefng s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng lai x\u00e1c \u0111\u1ecbnh ho\u1eb7c m\u1ed9t chu\u1ed7i s\u1ef1 ki\u1ec7n c\u00f3 th\u1ec3 x\u1ea3y ra. Khi s\u1ef1 ki\u1ec7n \u0111\u00f3 x\u1ea3y ra, n\u1ee3 ti\u1ec1m t\u00e0ng tr\u1edf th\u00e0nh n\u1ee3 th\u1ef1c s\u1ef1.<\/li>\n\n\n\n<li><strong>Kh\u00f4ng xu\u1ea5t hi\u1ec7n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh: <\/strong>N\u1ee3 ti\u1ec1m t\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh (v\u00ed d\u1ee5: b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n), nh\u01b0ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 trong ph\u1ea7n ghi ch\u00fa c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li><strong>Kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c: <\/strong>Doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng x\u1ea3y ra c\u1ee7a c\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn d\u1eabn \u0111\u1ebfn n\u1ee3 ti\u1ec1m t\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_du_ve_no_tiem_tang_cu_the_de_hieu\"><\/span><strong>V\u00ed d\u1ee5 v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee5 th\u1ec3, d\u1ec5 hi\u1ec3u<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>N\u1ebfu kh\u00e1i ni\u1ec7m n\u1ee3 ti\u1ec1m t\u00e0ng contingent liabilities l\u00e0 g\u00ec \u0111\u01b0\u1ee3c n\u00eau tr\u00ean qu\u00e1 kh\u00f3 hi\u1ec3u, th\u00ec m\u1ed9t s\u1ed1 v\u00ed d\u1ee5 sau \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n s\u00e1ng t\u1ecf:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vu_kien_phap_ly\"><\/span><strong>V\u1ee5 ki\u1ec7n ph\u00e1p l\u00fd<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u1ed9t c\u00f4ng ty \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ed9t v\u1ee5 ki\u1ec7n ph\u00e1p l\u00fd t\u1eeb m\u1ed9t b\u00ean th\u1ee9 ba, \u0111\u00f2i h\u1ecfi m\u1ed9t kho\u1ea3n ti\u1ec1n \u0111\u00e1ng k\u1ec3. Tuy c\u00f4ng ty c\u00f3 th\u1ec3 tin r\u1eb1ng h\u1ecd c\u00f3 l\u00fd l\u1ebd v\u00e0 s\u1ebd chi\u1ebfn th\u1eafng v\u1ee5 ki\u1ec7n, nh\u01b0ng k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng v\u1eabn ch\u01b0a r\u00f5. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kho\u1ea3n ti\u1ec1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t n\u1ee3 ti\u1ec1m t\u00e0ng.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-2.jpg\" alt=\"Kho\u1ea3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn v\u1ee5 ki\u1ec7n ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng\" class=\"wp-image-5197\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Kho\u1ea3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn v\u1ee5 ki\u1ec7n ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bao_dam_cho_nguoi_khac\"><\/span><strong>B\u1ea3o \u0111\u1ea3m cho ng\u01b0\u1eddi kh\u00e1c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u1ed9t ng\u00e2n h\u00e0ng c\u1ea5p m\u1ed9t kho\u1ea3n vay cho m\u1ed9t doanh nghi\u1ec7p v\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi s\u1edf h\u1eefu doanh nghi\u1ec7p cung c\u1ea5p t\u00e0i s\u1ea3n l\u00e0m b\u1ea3o \u0111\u1ea3m. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 tr\u1ea3 n\u1ee3, ng\u00e2n h\u00e0ng c\u00f3 quy\u1ec1n th\u1ee5 h\u01b0\u1edfng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m. Tuy nhi\u00ean, cho \u0111\u1ebfn khi s\u1ef1 vi\u1ec7c n\u00e0y x\u1ea3y ra, ng\u00e2n h\u00e0ng ch\u1ec9 ghi nh\u1eadn kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng d\u1ef1a tr\u00ean kh\u1ea3 n\u0103ng x\u1ea3y ra c\u1ee7a t\u00ecnh hu\u1ed1ng \u0111\u00f3.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/financial-performance-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Hi\u1ec7u Su\u1ea5t T\u00e0i Ch\u00ednh \u2013 Financial Performance L\u00e0 G\u00ec? C\u00e1ch \u0110o L\u01b0\u1eddng<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bao_hiem_thien_tai_cho_doanh_nghiep\"><\/span><strong>B\u1ea3o hi\u1ec3m thi\u00ean tai cho doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u1ed9t doanh nghi\u1ec7p mua b\u1ea3o hi\u1ec3m thi\u00ean tai \u0111\u1ec3 b\u1ea3o v\u1ec7 kh\u1ecfi thi\u1ec7t h\u1ea1i do c\u00e1c s\u1ef1 ki\u1ec7n nh\u01b0 b\u00e3o, \u0111\u1ed9ng \u0111\u1ea5t, l\u0169 l\u1ee5t. Tuy nhi\u00ean, vi\u1ec7c c\u00f3 b\u1ed3i th\u01b0\u1eddng t\u1eeb h\u00e3ng b\u1ea3o hi\u1ec3m ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c li\u1ec7u thi\u00ean tai x\u1ea3y ra trong t\u01b0\u01a1ng lai hay kh\u00f4ng. Cho \u0111\u1ebfn khi thi\u00ean tai th\u1ef1c s\u1ef1 x\u1ea3y ra, kho\u1ea3n b\u1ed3i th\u01b0\u1eddng ch\u1ec9 l\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-3.jpg\" alt=\"Kho\u1ea3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn b\u1ea3o hi\u1ec3m thi\u00ean tai \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng\" class=\"wp-image-5198\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Kho\u1ea3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn b\u1ea3o hi\u1ec3m thi\u00ean tai \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Trong t\u1ea5t c\u1ea3 c\u00e1c v\u00ed d\u1ee5 tr\u00ean, nh\u1eefng n\u1ee3 ti\u1ec1m t\u00e0ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, nh\u01b0ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 trong ch\u00fa th\u00edch ho\u1eb7c ph\u1ea7n ghi ch\u00fa c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"No_tiem_tang_va_du_phong_phai_tra_co_giong_nhau_khong\"><\/span><strong>N\u1ee3 ti\u1ec1m t\u00e0ng v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u00f3 gi\u1ed1ng nhau kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>N\u1ee3 ti\u1ec1m t\u00e0ng v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u1ec1u li\u00ean quan \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn trong t\u01b0\u01a1ng lai v\u00e0 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. Tuy nhi\u00ean, hai kh\u00e1i ni\u1ec7m n\u00e0y c\u00f3 nhi\u1ec1u s\u1ef1 kh\u00e1c bi\u1ec7t:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u0110\u1eb7c \u0111i\u1ec3m<\/strong><\/td><td><strong>N\u1ee3 Ti\u1ec1m T\u00e0ng<\/strong><\/td><td><strong>D\u1ef1 Ph\u00f2ng Ph\u1ea3i Tr\u1ea3<\/strong><\/td><\/tr><tr><td><strong>X\u00e1c \u0111\u1ecbnh<\/strong><\/td><td>Ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng lai kh\u00f4ng ch\u1eafc ch\u1eafn.<\/td><td>D\u1ef1a tr\u00ean th\u00f4ng tin hi\u1ec7n t\u1ea1i, \u01b0\u1edbc t\u00ednh c\u00f3 c\u01a1 s\u1edf.<\/td><\/tr><tr><td><strong>Ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/td><td>Th\u00f4ng tin th\u01b0\u1eddng \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 trong ch\u00fa th\u00edch.<\/td><td>Ghi nh\u1eadn tr\u1ef1c ti\u1ebfp trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td><\/tr><tr><td><strong>\u1ea2nh h\u01b0\u1edfng t\u00e0i ch\u00ednh<\/strong><\/td><td>C\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai.<\/td><td>Gi\u1ea3m l\u1ee3i nhu\u1eadn v\u00e0 t\u0103ng kho\u1ea3n d\u1ef1 ph\u00f2ng t\u01b0\u01a1ng \u1ee9ng.<\/td><\/tr><tr><td><strong>T\u00ednh kh\u00f4ng ch\u1eafc ch\u1eafn<\/strong><\/td><td>Kh\u00f4ng ch\u1eafc ch\u1eafn s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng lai x\u1ea3y ra.<\/td><td>D\u1ef1a tr\u00ean th\u00f4ng tin c\u00f3 s\u1eb5n, nh\u01b0ng c\u0169ng c\u00f3 y\u1ebfu t\u1ed1 r\u1ee7i ro.<\/td><\/tr><tr><td><strong>M\u1ee5c \u0111\u00edch<\/strong><\/td><td>Th\u00f4ng tin \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o hi\u1ec3u r\u00f5 r\u1ee7i ro.<\/td><td>T\u1ea1o d\u1ef1 ph\u00f2ng tr\u01b0\u1edbc cho c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 d\u1ef1 ki\u1ebfn.<\/td><\/tr><tr><td><strong>Ghi ch\u00fa<\/strong><\/td><td>Th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi th\u00f4ng tin chi ti\u1ebft.<\/td><td>Cung c\u1ea5p th\u00f4ng tin v\u1ec1 l\u00fd do v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n.<\/td><\/tr><tr><td><strong>V\u00ed d\u1ee5<\/strong><\/td><td>B\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i, b\u1ed3i th\u01b0\u1eddng b\u1ea3o h\u00e0nh, thu\u1ebf thu nh\u1eadp.<\/td><td>B\u1ea3o h\u00e0nh, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ec7 S\u1ed1 N\u1ee3 L\u00e0 G\u00ec \u2013 \u00dd Ngh\u0129a, C\u00f4ng Th\u1ee9c T\u00ednh V\u00e0 Nh\u1eefng L\u01b0u \u00dd C\u1ea7n Bi\u1ebft<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thu_tuc_kiem_toan_no_tiem_tang\"><\/span><strong>Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n n\u1ee3 ti\u1ec1m t\u00e0ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n n\u1ee3 ti\u1ec1m t\u00e0ng nh\u1eb1m m\u1ee5c \u0111\u00edch thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p c\u1ee7a kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng \u0111\u01b0\u1ee3c ghi ch\u00fa trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p>C\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n n\u1ee3 ti\u1ec1m t\u00e0ng bao g\u1ed3m:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Xac_dinh_cac_khoan_no_tiem_tang\"><\/span><strong>X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00f4ng qua:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u00e2n t\u00edch c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/li>\n\n\n\n<li>Ki\u1ec3m tra c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p;<\/li>\n\n\n\n<li>Trao \u0111\u1ed5i v\u1edbi Ban Gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c nh\u00e2n vi\u00ean.<\/li>\n\n\n\n<li>T\u00ecm ki\u1ebfm c\u00e1c th\u00f4ng tin v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng trong c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c.<\/li>\n<\/ul>\n\n\n\n<p><strong>>>> Xem ngay: <\/strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-tra\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c v\u00e0 v\u00ed d\u1ee5 c\u1ee5 th\u1ec3<\/strong><\/a><strong>\u00a0<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Danh_gia_kha_nang_xay_ra_cua_no_tiem_tang\"><\/span><strong>\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng x\u1ea3y ra c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng x\u1ea3y ra c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng b\u1eb1ng c\u00e1ch:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Xem x\u00e9t c\u00e1c t\u00e0i li\u1ec7u v\u00e0 b\u1eb1ng ch\u1ee9ng li\u00ean quan \u0111\u1ebfn s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn d\u1eabn \u0111\u1ebfn n\u1ee3 ti\u1ec1m t\u00e0ng;<\/li>\n\n\n\n<li>Trao \u0111\u1ed5i v\u1edbi c\u00e1c chuy\u00ean gia v\u1ec1 ph\u00e1p lu\u1eadt, t\u00e0i ch\u00ednh,&#8230; \u0111\u1ec3 c\u00f3 \u00fd ki\u1ebfn v\u1ec1 kh\u1ea3 n\u0103ng x\u1ea3y ra c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng;<\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 qu\u00e1 kh\u1ee9 v\u00e0 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng x\u1ea3y ra c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uoc_tinh_gia_tri_cua_no_tiem_tang\"><\/span><strong>\u01af\u1edbc t\u00ednh gi\u00e1 tr\u1ecb c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>N\u1ebfu kh\u1ea3 n\u0103ng x\u1ea3y ra c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng l\u00e0 cao, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng b\u1eb1ng c\u00e1ch:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thu th\u1eadp th\u00f4ng tin v\u00e0 b\u1eb1ng ch\u1ee9ng v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng;<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh th\u00edch h\u1ee3p, ch\u1eb3ng h\u1ea1n nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh theo t\u1ef7 l\u1ec7, ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh theo gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i,&#8230;<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-4.jpg\" alt=\"\u01af\u1edbc t\u00ednh gi\u00e1 tr\u1ecb l\u00e0 m\u1ed9t trong nh\u1eefng th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n n\u1ee3 ti\u1ec1m t\u00e0ng\" class=\"wp-image-5199\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/08\/contingent-liabilities-la-gi-TopCV-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>\u01af\u1edbc t\u00ednh gi\u00e1 tr\u1ecb l\u00e0 m\u1ed9t trong nh\u1eefng th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n n\u1ee3 ti\u1ec1m t\u00e0ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kiem_tra_viec_ghi_nhan_va_thuyet_minh_ve_no_tiem_tang\"><\/span><strong>Ki\u1ec3m tra vi\u1ec7c ghi nh\u1eadn v\u00e0 thuy\u1ebft minh v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i ki\u1ec3m tra vi\u1ec7c ghi nh\u1eadn v\u00e0 thuy\u1ebft minh v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00f4ng qua c\u00e1c th\u1ee7 t\u1ee5c nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>So s\u00e1nh vi\u1ec7c ghi nh\u1eadn v\u00e0 thuy\u1ebft minh v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n;<\/li>\n\n\n\n<li>Xem x\u00e9t s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a vi\u1ec7c ghi nh\u1eadn v\u00e0 thuy\u1ebft minh v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng v\u1edbi c\u00e1c th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/li>\n<\/ul>\n\n\n\n<p><strong>>>> Xem ngay: <\/strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/dinh-khoan-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? Nguy\u00ean t\u1eafc v\u00e0 c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/a><strong>\u00a0<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_thu_tuc_khac\"><\/span><strong>C\u00e1c th\u1ee7 t\u1ee5c kh\u00e1c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u00e0 r\u1ee7i ro c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n b\u1ed5 sung kh\u00e1c, ch\u1eb3ng h\u1ea1n nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u00e1c nh\u1eadn v\u1edbi b\u00ean th\u1ee9 ba, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u01a1 quan thu\u1ebf, c\u01a1 quan b\u1ea3o hi\u1ec3m,&#8230;<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch, ch\u1eb3ng h\u1ea1n nh\u01b0 ph\u00e2n t\u00edch th\u1eddi gian, ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1ecbch s\u1eed,&#8230;<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn n\u1ee3 ti\u1ec1m t\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<p>N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean ph\u00e1t hi\u1ec7n th\u1ea5y b\u1ea5t k\u1ef3 sai s\u00f3t tr\u1ecdng y\u1ebfu n\u00e0o trong vi\u1ec7c ghi nh\u1eadn v\u00e0 thuy\u1ebft minh v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n.<\/p>\n\n\n\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng, t\u1eeb kh\u00e1i ni\u1ec7m <strong>contingent liabilities l\u00e0 g\u00ec<\/strong> cho \u0111\u1ebfn nh\u1eefng v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u00e0 th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n kho\u1ea3n n\u1ee3 n\u00e0y. Ngo\u00e0i ra, n\u1ebfu b\u1ea1n mu\u1ed1n <strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan?sort=top_related\" target=\"_blank\" rel=\"noreferrer noopener\">t\u00ecm vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a><\/strong> l\u01b0\u01a1ng cao, ch\u1ea5t l\u01b0\u1ee3ng, h\u00e3y truy c\u1eadp ngay <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV<\/strong><\/a> &#8211; N\u1ec1n t\u1ea3ng tuy\u1ec3n d\u1ee5ng v\u00e0 vi\u1ec7c l\u00e0m ti\u00ean phong t\u1ea1i Vi\u1ec7t Nam trong vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/soa-la-gi-trong-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">SOA L\u00e0 G\u00ec Trong K\u1ebf To\u00e1n? Vai Tr\u00f2 V\u00e0 Nh\u1eefng \u1ee8ng D\u1ee5ng C\u1ee7a SOA<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec3u r\u00f5 v\u1ec1 n\u1ee3 ti\u1ec1m t\u00e0ng &#8211; contingent liabilities l\u00e0 g\u00ec s\u1ebd gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n v\u00e0 \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n \u0111\u1ec3 ki\u1ec3m so\u00e1t ch\u00fang. N\u1ebfu b\u1ea1n ch\u01b0a n\u1eafm r\u00f5 v\u1ec1 kh\u00e1i ni\u1ec7m v\u00e0 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a n\u1ee3 ti\u1ec1m t\u00e0ng, \u0111\u1eebng b\u1ecf qua b\u00e0i vi\u1ebft c\u1ee7a Vieclamketoan.vn [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[],"class_list":["post-5194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>N\u1ee3 ti\u1ec1m t\u00e0ng - Contingent liabilities l\u00e0 g\u00ec? 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