General provisions accounting law


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General provisions accounting law

babykidusa » Mon Mar 07, 2016 6:35 am

Article 1. Scope
This Law regulates the accounting work venoi capacity, organizational structure of the accounting, accountants and operation accounting profession.
Article 2. Subjects of application
1. Subject dungcua this law include:
a) State agencies and units sunghiep and organizations using state budget funds;
b) business units and organizations not using the State budget;
c) Enterprise thuoccac economic sectors are established and operating under the laws of Vietnam; chinhanh, representative offices of foreign enterprises operating in Vietnam;
d) Cooperatives;
e) Individual business households and cooperative groups;
e) The accountants and other people related to accounting.
Dich vu ke toan thue
2. For documents phongdai presence of foreign enterprises operating in Vietnam, small business and cooperatives Cathe, the Government shall specify the contents of accounting work theonhung basic principles of this law.
Article 3. Application of treaties to international agreements Where maCong Socialist Republic of Vietnam has signed or acceded to contain provisions on design toankhac with this Law shall apply the provisions of international treaties dirty.
Dich vu quyet toan thue
Article 4. Definitions
In this Law, the following shall be understood in words as follows:
1. Accounting laviec collection, processing, testing, analyzing and providing information of economic and financial form of value, kind and labor time.
2. Accounting and financial means the collection, processing, testing, analysis, and provide health tinkinh finance in the financial statements for those who need private dungthong of accounting units.
3. Management Accounting trila collecting, processing, analyzing and providing economic information and documents required chinhtheo governance and economic decisions, financial insiders ket.oan units.
4. Profession of economic and financial activities arising lanhung specific increases, reduced asset-forming sources taisan of accounting units.
5. The accounting unit is the object specified in cacdiem a, b, c, d and e, Clause 1, Article 2 of this Law financial statements.
6. Accounting period lakhoang time determined from time accounting units started book-ended toanden time recording accounting books, accounting books to establish financial statements.
7. vouchers toanla documents and information carriers reflect economic operations, finance and finished arising as a basis of accounting entries.
8. Document toanla successor accounting documents, accounting books, financial reporting, management accounting reports, audit reports, inspection reports and other documents accounting related to accounting.
9. Accounting system is the rules and guidelines for accounting in one area or a specific number of jobs by water bodies on accounting lynha or institutions of state management agencies in accounting Authorize the Board operating.
10. Check the xemxet accounting, assessing the compliance with the law on accounting, honesty, accuracy cuathong information, the accounting data.
11. Practice of operations accounting is accounting service provider of the business or individual is eligible, implementation conditions accounting services.
12. Form of the specimen for ledger accounting, order, recording method and the relationship between the accounting books.
13. The method of accounting is cachthuc and specific procedures for performing each content of accounting work.
Article 5. Accounting tasks
1. Collection, a private NoticesLegal, accounting data by audience and content of accounting work, theochuan ink and accounting system.
2. Supervising and satcac revenues, expenditures, obligations of collection, payment of debts; check traviec management, use of assets and resources to form the assets; detection and nganngua the violation of financial law and accounting.
3. Analysis INFORMATION, accounting data; advise and propose solutions to meet the requirements of economic governance decisions triva, financial accounting units.
4. Provide information, the accounting data in accordance with law.
Article 6. Accounting requirements
1. Reflects full dunghiep economic and financial arising in accounting documents, accounting books and financial reporting.
2. Reflects timely information stipulated time, the accounting data.
3. Reflect clear, understandable and accurate information and accounting data.
4. Reflected thuchien condition and nature of the work, content and value of professional economic and financial.
5. Information, the cost must be reflected lieuke constantly arising from operating commercially until the end of economic, financial, since its establishment until the termination of the operation of the accounting unit; accounting data reflecting this period must ensure continuity of kytruoc accounting data.
6. Sort, organize private xepthong, accounting data sequential, systematic and comparable
Article 7. Accounting Principles
1. The value of the assets at cost sanduoc properties, including the cost of purchasing, handling, transport, assembly, Processing and expenses directly related to the other until the asset for its intended use thaisan state. Accounting units must not adjust the carrying value of the accounting Sanda, unless otherwise provided by law.
2. The accounting rules and chose The approach must be consistently applied in the accounting year; Where there is a change in the regulations and accounting methods selected, the accounting units must explain the financial statements.
3. The accounting units of receivable gather, reflect objectively, fully and on real and true accounting period manghiep economic and financial arise.
4. Information, the annual financial statements lieutrong of accounting units must be made public in accordance with article 32 of this Law.
5. The accounting units must use the method of asset valuation and allocation of revenues and expenditures in a cachthan important, not distorting the economic results of operations, financial position accounting chain of causation.
6. State agencies, units and organizations using state budget funds outside viecthuc current provisions in paragraphs 1, 2, 3, 4 and 5 of this Article shall also perform accounting according to TOC State budget.
Article 8. Accounting Standards
1. Standard toangom design principles and basic accounting methods to record the accounting books and making financial reporting.
2. The Ministry of Finance shall prescribe accounting standards on the basis of international standards of accounting and according to the provisions of this Law.
Article 9 The accounting objects
1. Objects of activity toanthuoc revenues and expenditures of state budget, administrative, career; activities of the units and organizations using state budget funds include:
a) Cash, supplies and fixed taisan;
b) Funding sources, funds;
c) Amounts thanhtoan foreign and accounting units;
d) Revenues, expenditures and handling lychenh between revenue and expenditure activities;
e) Revenues and expenditures of the state and the Dungan;
e) Financial investments, credits the state;
g) debt and debt settlement of the State;
h) national assets;
i) Other assets colien relating to accounting units.
2. Objects of toanthuoc operation of units and organizations not to use budget funds nuocgom assets, sources of forming the property as stipulated in points a, b, c, Clause 1 of this DVA i .
3. Objects of business toanthuoc include:
a) Fixed assets, liquid assets;
b) Liabilities and equity;
c) The proceeds of the receipts, business expenses, other expenses and income;
d) Taxes and State budget khoannop;
e) Results of division results and business operations;
e) Other assets colien relating to accounting units.
4. Objects of toanthuoc banking operations, credit, insurance, securities, financial investments, other than those specified in paragraph 3 of this Article may:
a) The main tutai investments and credit;
b) Amounts thanhtoan foreign and accounting units;
c) These commitments, guarantees, valuable papers
Article 10: Financial Accounting, accounting quantri, general accounting, detailed accounting
1. Accounting in accounting units including the financial accounting and management accounting.
2. When done congviec financial and accounting management accounting, the accounting units must make accounting synthesis and detailed accounting as follows:
a) General Accounting hopphai collect, process, record and provide general information about international operating commercially and finance units. General accounting currency used to phananh asset status, asset-forming sources, the situation and the results of international operating commercially, financial accounting units;
b) Accounting expenses tietphai collect, process, record and provide information in monetary units or units in kind and labor time units for each object cuthe accounting in accounting units. Detailed accounting illustrates general accounting. Detailed accounting data must khondung with general accounting data in an accounting period.
3. The Ministry of Finance guiding the application of appropriate accounting administrator for each field of activity.
Article 11. Currency used in accounting Unit used in accounting include:
1. Currency laDong Vietnam (the national symbol of "d", the international symbol is "VND"). In the case of economic operations, financial arising langoai currency, must be recorded in the original currency and Vietnam dong at the exchange rate actually tehoac converted at the exchange rate by the State Bank of Vietnam announced at the time when play birth, unless otherwise provided by law; for loaingoai currency without exchange rate with Vietnam dong must be converted through quamot currencies have exchange rates with Vietnam dong.
Yeuthu accounting unit and expenditure in foreign currency, a currency chosen by the Ministry of Finance regulations apply to accounting vitien currency, but when the financial statements used in Vietnam phaiquy converted into Vietnam dong according to the exchange rate by the State Bank of Vietnam at the time NamCong closeout financial statements, except where otherwise stated luatco law.
2. Unit vadon're kind of working time is the official measurement units of the Republic of Vietnam chunghia society; case use other units of measurement must be converted radon official measure of the Socialist Republic of Vietnam.
Article 12. The writing and numbers using accounting dungtrong
1. The script uses the Vietnamese accounting dungtrong.
Must use the case of a foreign language on accounting documents, accounting books and financial statements in Vietnam, they must use the same time, making Vietnamese and foreign languages.
2. The script uses accounting dungtrong Arabic numerals: 0, 1, 2, 3,4, 5, 6, 7, 8, 9; after the thousand, million, billion, trillion, trillion, trillion phaidat dot (.); when he scored digits digits after the unit must put a comma (,) after the unit number.
Article 13 Accounting period
1. The accounting period consists kyke year budget, the quarterly accounting period, the monthly accounting period and are defined as follows:
a) the accounting year muoihai months, from the beginning to the end of 01 months of 01 years duonglich December 31. Unit-specific accounting organization, activities in selected accounting period of twelve months full calendar year, starting from the first day 01thang first quarter to the end the last day of the last month of the preceding quarter next year vathong inform financial authorities knew;
b) you LABA month accounting period, calculated from the first 01 months of the first quarter to the end of the last day of the quarter thangcuoi;
c) A monthly accounting period lamot months, from the beginning to the end of the day 01 the last day of the month.
2. The accounting period of the accounting unit of the newly established provisions as follows:
a) Accounting period early on established a new business from the date of issuance of the certificate of business Registrars, to the end of the last day of the accounting year, the quarterly accounting period, the accounting month period stipulated in Clause 1 Article present;
b) Accounting period early on other accounting units calculated from the effective date of the decision on the last day of lapden accounting year, the quarterly accounting period accounting period specified in paragraph 1 thangtheo this Article .
3. The accounting units khichia, separation, consolidation, merger or transformation of ownership, dissolution or bankruptcy duthoat dot the last accounting period from the beginning of the period toannam day, the quarterly accounting period , monthly accounting period prescribed in paragraph 1 of this Article denhet days before the date on the decision of division, separation, consolidation, merger, chuyendoi ownership, dissolution, termination of operation or bankruptcy accounting unit toanco effect
4. Where the accounting period the first year or last annual accounting period is shorter than nine muoingay shall be allowed to plus (+) to the next accounting year or plus (+) for the previous year kyke for calculating math into an annual accounting period.
Do the accounting year or last annual accounting period must be less than fifteen months.
Article 14. Prohibited Acts
1. Forgery, perjury, agreement or forcing others to forge, perjury, erasing accounting records.
2. Deliberately, agreement or forcing nguoikhac provided, confirmed the information, data and false accounting
3. Not toantai the books of accounting units or assets related to accounting units.
4. Remove damaged or attempt ylam accounting documents stored ahead of time specified in Article 40 of this cuaLuat.
5. To issue public accounting bochuan, accounting regulations ultra vires.
6. Abusing positions and powers, threatening or retaliating accountants in performing accounting work.
7. Persons trachnhiem management and accounting units operating cum accountants, treasurers, cashiers hoacmua, sale of assets, excluding private enterprises, individual business households.
8. Arranging accountants, chief accountants who do not qualify, the conditions provided for in Article 50 and Article 53 of this Law.
9. Other acts veke law prohibits payment.
Article 15. The value of the document, the cost lieuke
1. Documents and are valid lieuke legal economic situation, financial accounting units toanva be used to make public in accordance with law.
2. Documentation, accounting data is the basis for the construction and approval of plans, estimates and settlements, consideration and handle violations of the law.
Article 16. Responsibility for the management, use and provision of information, accounting records
1. Accounting units cotrach to manage, use, preservation and storage of accounting documents.
2. cotrach accounting unit for providing information, timely accounting documents, complete, honest and transparent organization and individuals in accordance with law.

babykidusa
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Khoan khảo sát địa chất công trình

babykidusa » Mon Apr 04, 2016 5:21 am

Mục đích khảo sát địa chất công trình:
- Trong công tác thiết kế các giai đoạn từ thiết kế cơ sở đến thiết kế KTTC việc khảo sát địa chất là cần thiết, báo cáo khảo sát là một trong các quy định không thể thiếu khi xin phép xây dựng, với các mục đích.
- Làm sáng tỏ hình dạng thế nằm tính liên tục của lớp đất.
- Xác định bản chất đất ở các lớp khác nhau cũng như các tính chất vật lý cơ học của chúng, cung cấp đầy đủ các dữ kiện để thiết kế công trình.
- Xác định độ sâu đặt móng công trình.
Như vậy, khảo sát địa chất là công tác không thể thiếu được trong hoạt động xây dựng, được tiến hành tương ứng với giai đoạn thiết kế công trình.
- Thiết kế cơ sở: khảo sát ĐCCT sơ bộ.
- Thiết kế kỹ thuật: khảo sát ĐCCT chi tiết.
- Thiết kế thi công: khảo sát ĐCCT bổ sung.

babykidusa
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Re: General provisions accounting law

aventador » Mon Aug 01, 2016 5:28 am

babykidusa wrote:
Article 1. Scope
This Law regulates the accounting work venoi capacity, organizational structure of the accounting, accountants and operation accounting profession.
Article 2. Subjects of application
1. Subject dungcua this law include:
a) State agencies and unitswordpress sunghiep and organizations using state budget funds;
b) business units and organizations not using the State budget;
c) Enterprise thuoccac economic sectors are established and operating under the laws of Vietnam; chinhanh, representative offices of foreign enterprises operating in Vietnam;
d) Cooperatives;
e) Individual business households and cooperative groups;
e) The accountants and other people related to accounting.

2. For documents phongdai presence of foreign enterprises operating in Vietnam, small business and cooperatives Cathe, the Government shall specify the contents of accounting work theonhung basic principles of this law.
Article 3. Application of treaties to international agreements Where maCong Socialist Republic of Vietnam has signed or acceded to contain provisions on design toankhac with this Law shall apply the provisions of international treaties dirty.
Article 4. Definitions
In this Law, the following shall be understood in words as follows:
1. Accounting laviec collection, processing, testing, analyzing and providing information of economic and financial form of value, kind and labor time.
2. Accounting and financial means the collection, processing, testing, analysis, and provide health tinkinh finance in the financial statements for those who need private dungthong of accounting units.
3. Management Accounting trila collecting, processing, analyzing and providing economic information and documents required chinhtheo governance and economic decisions, financial insiders ket.oan units.
4. Profession of economic and financialreview  activities arising lanhung specific increases, reduced asset-forming sources taisan of accounting units.
5. The accounting unit is the object specified in cacdiem a, b, c, d and e, Clause 1, Article 2 of this Law financial statements.
6. Accounting period lakhoang time determined from time accounting units started book-ended toanden time recording accounting books, accounting books to establish financial statements.
7. vouchers toanla documents and information carriers reflect economic operations, finance and finished arising as a basis of accounting entries.
8. Document toanla successor accounting documents, accounting books, financial reporting, management accounting reports, audit reports, inspection reports and other documents accounting related to accounting.
9. Accounting system is the rules and guidelines for accounting in one area or a specific number of jobs by water bodies on accounting lynha or institutions of state management agencies in accounting Authorize the Board operating.
10. Check the xemxet accounting, assessing the compliance with the law on accounting, honesty, accuracy cuathong information, the accounting data.
11. Practice of operations accounting is accounting service provider of the business or individual is eligible, implementation conditions accounting services.
12. Form of the specimen for ledger accounting, order, recording method and the relationship between the accounting books.
13. The method of accounting is cachthuc and specific procedures for performing each content of accounting work.
Article 5. Accounting tasks
1. Collection, a private NoticesLegal, accounting data by audience and content of accounting work, theochuan ink and accounting system.
2. Supervising and satcac revenues, expenditures, obligations of collection, payment of debts; check traviec management, use of assets and resources to form the assets; detection and nganngua the violation of financial law and accounting.
3. Analysis INFORMATION, accounting thanh lap doanh nghiepdata; advise and propose solutions to meet the requirements of economic governance decisions triva, financial accounting units.
4. Provide information, the accounting data in accordance with law.
Article 6. Accounting requirements
1. Reflects full dunghiep economic and financial arising in accounting documents, accounting books and financial reporting.
2. Reflects timely information stipulated time, the accounting data.
3. Reflect clear, understandable and accurate information and accounting data.
4. Reflected thuchien condittu van luation and nature of the work, content and value of professional economic and financial.
5. Information, the cost must be reflected lieuke constantly arising from operating commercially until the end of economic, financial, since its establishment until the termination of the operation of the accounting unit; accounting data reflecting this period must ensure continuity of kytruoc accounting data.
6. Sort, organize private xepthong, accounting data sequential, systematic and comparable
Article 7. Accounting Principles
1. The value of the assets at cost sanduoc properties, including the cost of purchasing, handling, transport, assembly, Processing and expenses directly related to the other until the asset for its intended use thaisan state. Accounting units must not adjust the carrying value of the accounting Sanda, unless otherwise provided by law.
2. The accounting rules and chose The approach must be consistently applied in the accounting year; Where there is a change in the regulations and accounting methods selected, the accounting units must explain the financial statements.
3. The accounting units of receivable gather, reflect objectively, fully and on real and true accounting period manghiep economic and financial arise.
4. Information, the annual financial statdao tao ke toanements lieutrong of accounting units must be made public in accordance with article 32 of this Law.
5. The accounting units must use the method of asset valuation and allocation of revenues and expenditures in a cachthan important, not distorting the economic results of operations, financial position accounting chain of causation.
6. State agencies, units and organizations using state budget funds outside viecthuc current provisions in paragraphs 1, 2, 3, 4 and 5 of this Article shall also perform accounting according to TOC State budget.
Article 8. Accounting Standards
1. Standard toangom design principles and basic accounting methods to record the accounting books and making financial reporting.
2. The Ministry of Finance shall prescribe accounting standards on the basis of international standards of accounting and according to the provisions of this Law.
Article 9 The accounting objects
1. Objects of activity toanthuoc revenues and expenditures of state budget, administrative, career; activities of the units and organizations using state budget funds include:
a) Cash, supplies and fixed taisan;
b) Funding sources, funds;
c) Amounts thanhtoan foreign and accounting units;
d) Revenues, expenditures and handling lychenh between revenue and expenditure activities;
e) Revenues and expenditures of the state and the Dungan;
e) Financial investments, credits the state;
g) debt and debt settlement of the State;
h) national assets;
i) Other assets colien relating to accounting units.
2. Objects of toanthuocdich vu ke toan operation of units and organizations not to use budget funds nuocgom assets, sources of forming the property as stipulated in points a, b, c, Clause 1 of this DVA i .
3. Objects of business toanthuoc include:
a) Fixed assets, liquid assets;
b) Liabilities and equity;
c) The proceeds of the receipts, business expenses, other expenses and income;
d) Taxes and State budget khoannop;
e) Results of division results and business operations;
e) Other assets colien relating to accounting units.
4. Objects of toanthuoc banking operations, credit, insurance, securities, financial investments, other than those specified in paragraph 3 of this Article may:
a) The main tutai investments and credit;
b) Amounts thanhtoan foreign and accounting units;
c) These commitments, guarantees, valuable papers
Article 10: Financial Accounting, accounting quantri, general accounting, detailed accounting
1. Accounting in accounting units including the financial accounting and management accounting.
2. When done congviec financial and accounting management accounting, the accounting units must make accounting synthesis and detailed accounting as follows:
a) General Accounting hopphai collect, process, record and provide general information about international operating commercially and finance units. General accounting currency used to phananh asset status, asset-forming sources, the situation and the results of international operating commercially, financial accounting units;
b) Accounting expenses tietphai collect, process, record and provide information in monetary units or units in kind and labor time units for each object cuthe accounting in accounting units. Detailed accounting illustrates general accounting. Detailed accounting data must khondung with general accounting data in an accounting period.
3. The Ministry of Finance guiding the application of appropriate accounting administrator for each field of activity.
Article 11. Currency used in accounting Unit used in accounting include:
1. Currency laDong Vietnam (the national symbol of "d", the international symbol is "VND"). In the case of economic operations, financial arising langoai currency, must be recorded in the original currency and Vietnam dong at the exchange rate actually tehoac converted at the exchange rate by the State Bank of Vietnam announced at the time when play birth, unless otherwise provided by law; for loaingoai currency without exchange rate with Vietnam dong must be converted through quamot currencies have exchange rates with Vietnam dong.
Yeuthu accounting unit and expenditure in foreign currency, a currency chosen by the Ministry of Finance regulations apply to accounting vitien currency, but when the financial statements used in Vietnam phaiquy converted into Vietnam dong according to the exchange rate by the State Bank of Vietnam at the time NamCong closeout financial statements, except where otherwise stated luatco law.
2. Unit vadon're kind of working time is the official measurement units of the Republic of Vietnam chunghia society; case use other units of measurement must be converted radon official measure of the Socialist Republic of Vietnam.
Article 12. The writing and numbers using accounting dungtrong
1. The script uses the Vietnamese accounting dungtrong.
Must use the case of a foreign language on accounting documents, accounting books and financial statements in Vietnam, they must use the same time, making Vietnamese and foreign languages.
2. The script uses accounting dungtrong Arabic numerals: 0, 1, 2, 3,4, 5, 6, 7, 8, 9; after the thousand, million, billion, trillion, trillion, trillion phaidat dot (.); when he scored digits digits after the unit must put a comma (,) after the unit number.
Article 13 Accounting period
1. The accounting period consists kyke year budget, the quarterly accounting period, the monthly accounting period and are defined as follows:
a) the accounting year muoihai months, from the beginning to the end of 01 months of 01 years duonglich December 31. Unit-specific accounting organization, activities in selected accounting period of twelve months full calendar year, starting from the first day 01thang first quarter to the end the last day of the last month of the preceding quarter next year vathong inform financial authorities knew;
b) you LABA month accounting period, calculated from the first 01 months of the first quarter to the end of the last day of the quarter thangcuoi;
c) A monthly accounting period lamot months, from the beginning to the end of the day 01 the last day of the month.
2. The accounting period of the accounting unit of the newly established provisions as follows:
a) Accounting period early on established a new business from the date of issuance of the certificate of business Registrars, to the end of the last day of the accounting year, the quarterly accounting period, the accounting month period stipulated in Clause 1 Article present;
b) Accounting period early on other accounting units calculated from the effective date of the decision on the last day of lapden accounting year, the quarterly accounting period accounting period specified in paragraph 1 thangtheo this Article .
3. The accounting units khichia, separation, consolidation, merger or transformation of ownership, dissolution or bankruptcy duthoat dot the last accounting period from the beginning of the period toannam day, the quarterly accounting period , monthly accounting period prescribed in paragraph 1 of this Article denhet days before the date on the decision of division, separation, consolidation, merger, chuyendoi ownership, dissolution, termination of operation or bankruptcy accounting unit toanco effect
4. Where the accounting period the first year or last annual accounting period is shorter than nine muoingay shall be allowed to plus (+) to the next accounting year or plus (+) for the previous year kyke for calculating math into an annual accounting period.
Do the accounting year or last annual accounting period must be less than fifteen months.
Article 14. Prohibited Acts
1. Forgery, perjury, agreement or forcing others to forge, perjury, erasing accounting records.
2. Deliberately, agreement or forcing nguoikhac provided, confirmed the information, data and false accounting
3. Not toantai the books of accounting units or assets related to accounting units.
4. Remove damaged or attempt ylam accounting documents stored ahead of time specified in Article 40 of this cuaLuat.
5. To issue public accounting bochuan, accounting regulations ultra vires.
6. Abusing positions and powers, threatening or retaliating accountants in performing accounting work.
7. Persons trachnhiem management and accounting units operating cum accountants, treasurers, cashiers hoacmua, sale of assets, excluding private enterprises, individual business households.
8. Arranging accountants, chief accountants who do not qualify, the conditions provided for in Article 50 and Article 53 of this Law.
9. Other acts veke law prohibits payment.
Article 15. The value of the document, the cost lieuke
1. Documents and are valid lieuke legal economic situation, financial accounting units toanva be used to make public in accordance with law.
2. Documentation, accounting data is the basis for the construction and approval of plans, estimates and settlements, consideration and handle violations of the law.
Article 16. Responsibility for the management, use and provision of information, accounting records
1. Accounting units cotrach to manage, use, preservation and storage of accounting documents.
2. cotrach accounting unit for providing information, timely accounting documents, complete, honest and transparent organization and individuals in accordance with law.

can you give me your mail. i have some question for you


aventador
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