{"id":213,"date":"2020-01-30T16:22:00","date_gmt":"2020-01-30T07:22:00","guid":{"rendered":"http:\/\/suzuki-global.com\/vietnam-accounting\/?p=213"},"modified":"2021-12-18T21:30:51","modified_gmt":"2021-12-18T12:30:51","slug":"difference-between-vas-and-ifrs","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/zh\/difference-between-vas-and-ifrs\/","title":{"rendered":"VAS\u548cIFRS\u4e4b\u95f4\u7684\u533a\u522b\uff1a\u5f15\u5165\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u7684\u7279\u5f81\uff08\u663e\u793a\u8d22\u52a1\u62a5\u8868\u548c\u5e10\u6237\u4ee3\u7801\uff09"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"213\" class=\"elementor elementor-213\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3cccfcc0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cccfcc0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1cdd8928\" data-id=\"1cdd8928\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aff84d5 elementor-widget elementor-widget-text-editor\" data-id=\"aff84d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h2><span style=\"font-weight: 400;\">VAS\u4e0eIFRS\u7684\u533a\u522b\uff1a\u4ecb\u7ecd\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u7684\u7279\u70b9<\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/suzuki-global.com\/zh\/vietnam-accounting-standards-and-accounting-period\/\"><span style=\"color: #0000ff;\">\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219<\/span><\/a>(VAS) \u662f<a href=\"https:\/\/suzuki-global.com\/zh\/vietnams-ministry-of-finance-announces-mandatory-ifrs\/\"><span style=\"color: #0000ff;\">\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS)<\/span><\/a>\u88ab\u91c7\u7eb3\u4e3a\u4f9d\u636e\u3002 IFRS \u662f\u4e00\u9879\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff0c\u662f\u7531\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u59d4\u5458\u4f1a (IASB) \u9881\u5e03\u548c\u76d1\u7ba1\u7684\u5168\u7403\u4f1a\u8ba1\u51c6\u5219\uff0c\u6307\u793a\u8d22\u52a1\u62a5\u544a\u7684\u7f16\u5236\u548c\u5217\u62a5\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#table1\"><span style=\"color: #0000ff;\"><strong>\u21d2VAS\u4e0eIFRS\u5bf9\u6bd4\u8868<\/strong><\/span><\/a><\/p><br \/>\n<p><span style=\"font-weight: 400;\">VAS \u548c IFRS \u4e4b\u95f4\u5b58\u5728\u91cd\u8981\u5dee\u5f02\uff0c\u8fd9\u91cc\u6709\u4e00\u4e9b\u91cd\u8981\u7684\u70b9\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u653f\u5e9c\u57fa\u4e8e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219<a href=\"https:\/\/suzuki-global.com\/zh\/vietnam-accounting-and-bookkeeping-and-currency\/\"><span style=\"color: #0000ff;\">\u589e\u503c\u670d\u52a1<\/span><\/a>\u53d1\u51fa\u3002\u4e3a\u6307\u5bfc\u8d8a\u5357\u672c\u5730\u548c\u5916\u56fd\u516c\u53f8\u6267\u884c\u8fd9\u4e9b\u6807\u51c6\uff0c\u8d22\u653f\u90e8\u53d1\u5e03\u4e86\u7b2c 200\/2014 \/ TT-BTC \u548c\u7b2c 202\/2014 \/ TT \u53f7\u901a\u77e5\uff0c\u4ee5\u63d0\u9ad8\u516c\u53f8\u7684\u53ef\u6bd4\u6027\u548c\u900f\u660e\u5ea6\u3002 - \u53d1\u5e03 BTC\u3002<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">VAS \u548c IFRS \u4e4b\u95f4\u7684\u5dee\u5f02\uff1a\u8d22\u52a1\u62a5\u8868\u7684\u5217\u62a5<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u4e0b\u7684\u8d22\u52a1\u62a5\u8868\u4e3b\u8981\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u635f\u76ca\u8868<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u73b0\u91d1\u6d41\u91cf\u8868<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u6743\u76ca\u53d8\u52a8\u8868\uff08\u80a1\u4e1c\u6743\u76ca\u53d8\u52a8\u8868\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u6ce8\u91ca\u548c\u9644\u4ef6<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">VAS \u4e0b\u7684\u8d22\u52a1\u62a5\u8868\u7684\u7ec4\u6210\u90e8\u5206\u662f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u635f\u76ca\u8868<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u73b0\u91d1\u6d41\u91cf\u8868<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u6ce8\u91ca\u548c\u9644\u4ef6<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u6839\u636e\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff0c\u6743\u76ca\u6cd5\u62a5\u8868\u88ab\u89c6\u4e3a\u9644\u6ce8\u800c\u975e\u8d22\u52a1\u62a5\u8868\u7684\u4e3b\u8981\u7ec4\u6210\u90e8\u5206\u3002\u6b64\u5916\uff0c\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u4e0d\u8981\u6c42\u7ba1\u7406\u5c42\u4f5c\u51fa\u91cd\u8981\u5224\u65ad\u6216\u62ab\u9732\u4f30\u8ba1\u7684\u4e0d\u786e\u5b9a\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7c7b\u4f3c\uff0c\u65e5\u672c\u4f1a\u8ba1\u51c6\u5219\u8981\u6c42\u7f16\u5236\u80a1\u4e1c\u6743\u76ca\u53d8\u52a8\u8868\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u8d8a\u5357\u5f53\u5730\u5b50\u516c\u53f8\u4e5f\u53ef\u4ee5\u7f16\u5236\u80a1\u4e1c\u6743\u76ca\u53d8\u52a8\u8868\u3002<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">VAS\u548cIFRS\u7684\u533a\u522b\uff1a\u8d8a\u5357\u552f\u4e00\u7684\u8d26\u6237\u4ee3\u7801<\/span><\/h2>\n<p><!-- wp:image {\"id\":77,\"sizeSlug\":\"large\"} --><\/p>\n<figure class=\"wp-block-image size-large\"><a href=\"http:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/01\/1465237060_resolutions-11.png\"><img loading=\"lazy\" src=\"http:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/01\/analyze.jpg\" alt=\"\u5206\u6790 \u5206\u6790\" class=\"alignnone wp-image-77\" width=\"1280\" height=\"743\" \/><\/a><\/figure>\n<p><!-- \/wp:image --><\/p>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u8d22\u653f\u90e8\u53d1\u5e03\u4e86\u7edf\u4e00\u7684\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u56fe\u8868\uff08\u7b2c 200\/2014 \u53f7\u901a\u77e5\/TT-BTC\uff09\u3002\u901a\u8fc7\u4e3a\u6bcf\u4e2a\u516c\u53f8\u4f7f\u7528\u7edf\u4e00\u7684\u5e10\u6237\u4ee3\u7801\uff0c\u516c\u53f8\u4e4b\u95f4\u7684\u53ef\u6bd4\u6027\u6210\u4e3a\u53ef\u80fd\u3002\u53ef\u6bd4\u6027\u662f\u540c\u4e00\u4e2a\u516c\u53f8\u7684\u8fc7\u53bb\u548c\u73b0\u5728\u7684\u6bd4\u8f83\uff0c\u65f6\u671f\u7684\u53ef\u6bd4\u6027\uff0c\u5176\u4ed6\u516c\u53f8\u548c\u672c\u516c\u53f8\u7684\u6bd4\u8f83\uff0c\u4f46\u662f\u6709\u7edf\u4e00\u7684\u8d26\u6237\u4ee3\u7801\u662f\u5f88\u6709\u53ef\u80fd\u7684\uff0c\u6bd4\u8f83\u662f\u53ef\u80fd\u7684\u3002<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">VAS\u548cIFRS\u7684\u533a\u522b<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u5728\u8d8a\u5357\u7ecf\u8425\u7684\u5916\u56fd\u548c\u672c\u5730\u516c\u53f8\u90fd\u6709\u4e49\u52a1\u9075\u5b88 VAS\u3002\u8fd9\u4e00\u6b21\uff0c\u6211\u4ecb\u7ecd\u4e86\u4e24\u4e2a\u8981\u70b9\u4e4b\u95f4\u7684\u533a\u522b\u3002\u867d\u7136\u662f\u4e00\u4e2a\u5c0f\u7ec6\u8282\uff0c\u4f46\u8fd8\u6709\u5f88\u591a\u5176\u4ed6\u7684\u533a\u522b\uff0c\u6bd4\u5982\u4f7f\u7528\u501f\u6b3e\u8d2d\u4e70\u56fa\u5b9a\u8d44\u4ea7\u65f6\u501f\u6b3e\u8d39\u7528\u7684\u5904\u7406\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5efa\u8bae\u5916\u8d44\u4f01\u4e1a\u54a8\u8be2\u8d8a\u5357\u5f53\u5730\u4f1a\u8ba1\u548c\u6cd5\u5f8b\u4e13\u5bb6\uff0c\u4ee5\u5145\u5206\u4e86\u89e3\u6cd5\u5f8b\u8981\u6c42\u5e76\u505a\u51fa\u660e\u667a\u7684\u6295\u8d44\u51b3\u7b56\u3002<\/span><\/p>\n<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-global.com\/zh\/ifrs-and-vas-2\/\"><img loading=\"lazy\" src=\"http:\/\/suzuki-global.com\/wp-content\/uploads\/2021\/06\/accounting.jpg\" alt=\"\u4f1a\u8ba1\" width=\"464\" height=\"219\" class=\"alignnone wp-image-2743\" srcset=\"https:\/\/suzuki-global.com\/wp-content\/uploads\/2021\/06\/accounting.jpg 799w, https:\/\/suzuki-global.com\/wp-content\/uploads\/2021\/06\/accounting-768x362.jpg 768w\" sizes=\"(max-width: 464px) 100vw, 464px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/suzuki-global.com\/zh\/ifrs-and-vas-2\/\"><strong>\u21d2 VAS \u548c IFRS \u7684\u786e\u8ba4\u5dee\u5f02\uff08\u4f1a\u8ba1\u90e8\u95e8\/\u603b\u8d26\uff09<\/strong><\/a><\/p>\n<p><!-- wp:block {\"ref\":1425} \/--><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-98021ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"98021ab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f1b3f49\" data-id=\"f1b3f49\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd550f6 elementor-widget elementor-widget-menu-anchor\" data-id=\"bd550f6\" data-element_type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"table1\" class=\"elementor-menu-anchor\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d79a214 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"d79a214\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f1def7 elementor-widget elementor-widget-heading\" data-id=\"6f1def7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAS\u4e0eIFRS\u5bf9\u6bd4\u8868<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f500e5a elementor-widget elementor-widget-text-editor\" data-id=\"f500e5a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><\/p>\n<p><\/p>\n<p>\n<table id=\"tablepress-7\" class=\"tablepress tablepress-id-7\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th class=\"column-1\">&nbsp;<\/th><th class=\"column-2\">\u589e\u503c\u670d\u52a1<\/th><th class=\"column-3\">\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\">\u8d22\u52a1\u62a5\u8868<\/td><td class=\"column-2\">\u8d44\u4ea7\u8d1f\u503a\u8868<br \/>\n\u635f\u76ca\u8868<br \/>\n\u73b0\u91d1\u6d41\u91cf\u8868<br \/>\n\u6ce8\u91ca\u548c\u9644\u4ef6<\/td><td class=\"column-3\">\u8d44\u4ea7\u8d1f\u503a\u8868<br \/>\n\u635f\u76ca\u8868<br \/>\n\u73b0\u91d1\u6d41\u91cf\u8868<br \/>\n\u6743\u76ca\u53d8\u52a8\u8868\uff08\u80a1\u4e1c\u6743\u76ca\u53d8\u52a8\u8868\uff09<br \/>\n\u6ce8\u91ca\u548c\u9644\u4ef6<\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\">\u4f1a\u8ba1\u4ee3\u7801<\/td><td class=\"column-2\">\u7edf\u4e00\u8d26\u6237\u8868<br>\uff08\u901a\u77e5\u7b2c 200\/2014 \u53f7 \/ TT-BTC\uff09<\/td><td class=\"column-3\">\u2014\u2014<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n<p><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d91fff4 elementor-widget elementor-widget-simple_author_box_elementor\" data-id=\"d91fff4\" data-element_type=\"widget\" data-widget_type=\"simple_author_box_elementor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"sabox-plus-item\"><div class=\"saboxplugin-wrap\" itemtype=\"http:\/\/schema.org\/Person\" itemscope itemprop=\"author\"><div class=\"saboxplugin-tab\"><div class=\"saboxplugin-gravatar\"><img loading=\"lazy\" src=\"https:\/\/suzuki-global.com\/wp-content\/uploads\/2021\/12\/vietnam-aacs-suzuki.jpg\" width=\"100\"  height=\"100\" alt=\"\u8d8a\u5357-aacs-\u94c3\u6728\" itemprop=\"image\"><\/div><div class=\"saboxplugin-authorname\"><a href=\"https:\/\/suzuki-global.com\/zh\/author\/331c484d41483eeb4b18049c8dc9d716fe384f08\/\" class=\"vcard author\" rel=\"author\" itemprop=\"url\"><span class=\"fn\" itemprop=\"name\">Hiroyuki Suzuki\uff08\u4f4f\u5b85\u571f\u5730\u548c\u5efa\u7b51\u5546\uff0c\u7c3f\u8bb0\u4e00\u7ea7\uff0c\u82f1\u6587\/\u4e2d\u6587\uff09<\/span><\/a><\/div><div class=\"saboxplugin-desc\"><div itemprop=\"description\"><p>\u4f4f\u5b85\u7528\u5730\u548c\u5efa\u7b51\u5546\u3002\u5728\u9999\u6e2f\u6700\u5927\u7684\u65e5\u672c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5de5\u4f5c\u540e\uff0c\u4ed6\u5728\u8d8a\u5357\u72ec\u7acb\u6210\u7acb\u3002<br 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