{"id":1321,"date":"2022-04-14T03:36:32","date_gmt":"2022-04-14T03:36:32","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1321"},"modified":"2023-03-14T06:42:26","modified_gmt":"2023-03-14T06:42:26","slug":"chung-tu-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/chung-tu-ke-toan-la-gi\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n"},"content":{"rendered":"\n<p>H\u1ea1ch to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng vi\u1ec7c kh\u00f4ng th\u1ec3 thi\u1ebfu trong b\u1ea5t c\u1ee9 doanh nghi\u1ec7p n\u00e0o hi\u1ec7n nay. V\u00e0 mu\u1ed1n h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c chu\u1ea9n x\u00e1c th\u00ec t\u1ea5t c\u1ea3 \u0111\u1ec1u d\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. V\u1eady ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec v\u00e0 c\u00f3 bao nhi\u00eau lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n? C\u00f9ng <strong><a href=\"https:\/\/vieclamketoan.vn\/\">Vieclamketoan.vn<\/a><\/strong> \u0111i t\u00ecm c\u00e2u tr\u1ea3 l\u1eddi 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-69ea611b00cfb\" ><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-69ea611b00cfb\"  type=\"checkbox\" id=\"item-69ea611b00cfb\"><\/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\/chung-tu-ke-toan-la-gi\/#Chung_tu_la_gi\" title=\"Ch\u1ee9ng t\u1eeb l\u00e0 g\u00ec?\">Ch\u1ee9ng t\u1eeb 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\/chung-tu-ke-toan-la-gi\/#Chung_tu_ke_toan_la_gi\" title=\"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n 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\/chung-tu-ke-toan-la-gi\/#Tim_hieu_ve_mot_so_loai_chung_tu_ke_toan_hien_nay\" title=\"T\u00ecm hi\u1ec3u v\u1ec1 m\u1ed9t s\u1ed1 lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n hi\u1ec7n nay\">T\u00ecm hi\u1ec3u v\u1ec1 m\u1ed9t s\u1ed1 lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n hi\u1ec7n nay<\/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\/chung-tu-ke-toan-la-gi\/#Phan_loai_theo_cong_dung\" title=\"Ph\u00e2n lo\u1ea1i theo c\u00f4ng d\u1ee5ng&nbsp;\">Ph\u00e2n lo\u1ea1i theo c\u00f4ng d\u1ee5ng&nbsp;<\/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\/chung-tu-ke-toan-la-gi\/#Phan_loai_theo_noi_dung_nghiep_vu_kinh_te\" title=\"Ph\u00e2n lo\u1ea1i theo n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf\">Ph\u00e2n lo\u1ea1i theo n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf<\/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\/chung-tu-ke-toan-la-gi\/#Phan_loai_theo_trinh_tao_lap_ra_chung_tu\" title=\"Ph\u00e2n lo\u1ea1i theo tr\u00ecnh t\u1ea1o l\u1eadp ra ch\u1ee9ng t\u1eeb\">Ph\u00e2n lo\u1ea1i theo tr\u00ecnh t\u1ea1o l\u1eadp ra ch\u1ee9ng t\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-tu-ke-toan-la-gi\/#Phan_loai_theo_phuong_thuc_lap_chung_tu\" title=\"Ph\u00e2n lo\u1ea1i theo ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb\">Ph\u00e2n lo\u1ea1i theo ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-tu-ke-toan-la-gi\/#Phan_loai_theo_dia_diem_tao_chung_tu\" title=\"Ph\u00e2n lo\u1ea1i theo \u0111\u1ecba \u0111i\u1ec3m t\u1ea1o ch\u1ee9ng t\u1eeb\">Ph\u00e2n lo\u1ea1i theo \u0111\u1ecba \u0111i\u1ec3m t\u1ea1o ch\u1ee9ng t\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-tu-ke-toan-la-gi\/#Phan_loai_theo_tinh_cap_bach_cua_thong_tin\" title=\"Ph\u00e2n lo\u1ea1i theo t\u00ednh c\u1ea5p b\u00e1ch c\u1ee7a th\u00f4ng tin&nbsp;\">Ph\u00e2n lo\u1ea1i theo t\u00ednh c\u1ea5p b\u00e1ch c\u1ee7a th\u00f4ng tin&nbsp;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-tu-ke-toan-la-gi\/#Tam_ket\" title=\"T\u1ea1m k\u1ebft\">T\u1ea1m k\u1ebft<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chung_tu_la_gi\"><\/span><strong>Ch\u1ee9ng t\u1eeb l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ch\u1ee9ng t\u1eeb l\u00e0 nh\u1eefng t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0 n\u1ed9i dung c\u1ee7a giao d\u1ecbch ho\u1eb7c c\u00f3 th\u1ec3 l\u00e0 nghi\u1ec7p v\u1ee5 n\u00e0o \u0111\u00f3 \u0111\u00e3 qua h\u1ea1ch to\u00e1n v\u00e0 c\u1ea7n ghi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chung_tu_ke_toan_la_gi\"><\/span><strong>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>V\u1edbi nh\u1eefng sinh vi\u00ean trong ng\u00e0nh k\u1ebf to\u00e1n th\u00ec kh\u00f4ng qu\u00e1 xa l\u1ea1 v\u1ec1 kh\u00e1i ni\u1ec7m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Th\u1ebf nh\u01b0ng v\u1edbi nh\u1eefng ng\u01b0\u1eddi ngo\u00e0i ng\u00e0nh th\u00ec \u0111\u00e2y l\u1ea1i l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m kh\u00e1 kh\u00f3 v\u00e0 m\u1edbi l\u1ea1. V\u1eady ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec?&nbsp;<\/p>\n\n\n\n<p>Theo kh\u00e1i ni\u1ec7m trong lu\u1eadt k\u1ebf to\u00e1n th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 nh\u1eefng gi\u1ea5y t\u1edd, v\u1eadt mang tin ghi nh\u1eadn, m\u00e0 n\u00f3 ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh. Th\u00f4ng th\u01b0\u1eddng c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c doanh nghi\u1ec7p d\u00f9ng trong m\u1ee5c \u0111\u00edch \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5 k\u1ebf to\u00e1n. C\u00e1c gi\u1ea5y t\u1edd li\u00ean quan c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0:&nbsp; h\u00f3a \u0111\u01a1n, phi\u1ebfu thu chi, phi\u1ebfu xu\u1ea5t nh\u1eadp kh\u1ea9u,&#8230;<\/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\/2022\/04\/image-9.png\" alt=\"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec?\" class=\"wp-image-1341\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/04\/image-9.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/04\/image-9-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/04\/image-9-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tim_hieu_ve_mot_so_loai_chung_tu_ke_toan_hien_nay\"><\/span><strong>T\u00ecm hi\u1ec3u v\u1ec1 m\u1ed9t s\u1ed1 lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n hi\u1ec7n nay<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec? N\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u0103n c\u1ee9 ghi ch\u00e9p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai v\u00e0 ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf kh\u00e1c nhau. C\u0169ng v\u00ec v\u1eady n\u00f3 \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u lo\u1ea1i kh\u00e1c nhau d\u1ef1a v\u00e0o ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3: c\u00f4ng d\u1ee5ng, tr\u00ecnh \u0111\u1ed9 t\u1ed5ng h\u1ee3p, \u0111\u1ecba \u0111i\u1ec3m l\u1eadp,\u2026<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_theo_cong_dung\"><\/span><strong>Ph\u00e2n lo\u1ea1i theo c\u00f4ng d\u1ee5ng&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi ph\u00e2n lo\u1ea1i theo c\u00f4ng d\u1ee5ng, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n g\u1ed3m nh\u1eefng g\u00ec?&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee9ng t\u1eeb m\u1ec7nh l\u1ec7nh \u0111\u01b0\u1ee3c d\u00f9ng v\u1edbi m\u1ee5c \u0111\u00edch truy\u1ec1n \u0111\u1ea1t nh\u1eefng m\u1ec7nh l\u1ec7nh, ch\u1ec9 th\u1ecb c\u1ee7a l\u00e3nh \u0111\u1ea1o xu\u1ed1ng b\u1ed9 ph\u1eadn thi h\u00e0nh d\u01b0\u1edbi quy\u1ec1n:&nbsp; l\u1ec7nh chi ti\u1ec1n m\u1eb7t, xu\u1ea5t kho v\u1eadt t\u01b0.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb ch\u1ea5p h\u00e0nh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0 phi\u1ebfu thu, chi ti\u1ec1n m\u1eb7t, xu\u1ea5t kho,&#8230;<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb th\u1ee7 t\u1ee5c t\u1ed5ng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf c\u00f3 li\u00ean quan theo nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 gi\u00fap qu\u00e1 tr\u00ecnh ghi s\u1ed5 v\u00e0 \u0111\u1ed1i chi\u1ebfu t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i h\u01a1n.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb li\u00ean h\u1ee3p mang \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a r\u1ea5t nhi\u1ec1u lo\u1ea1i kh\u00e1c nhau nh\u01b0 h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t kho, phi\u1ebfu nh\u1eadp kho,&#8230;<\/li>\n<\/ul>\n\n\n\n<p><strong>&gt;&gt;&gt; Tham kh\u1ea3o ngay: <a href=\"https:\/\/vieclamketoan.vn\/blog\/bang-can-doi-ke-toan-la-gi\/\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec? \u00dd ngh\u0129a c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_theo_noi_dung_nghiep_vu_kinh_te\"><\/span><strong>Ph\u00e2n lo\u1ea1i theo n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi ph\u00e2n lo\u1ea1i theo n\u1ed9i dung nghi\u1ec7p v\u1ee5 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ed9i dung li\u00ean quan \u0111\u1ebfn ti\u1ec1n m\u1eb7t l\u00e0 phi\u1ebfu thu chi, gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, gi\u1ea5y t\u1ea1m \u1ee9ng,&#8230;<\/li>\n\n\n\n<li>N\u1ed9i dung li\u00ean quan \u0111\u1ebfn Ng\u00e2n h\u00e0ng l\u00e0 \u1ee7y nhi\u1ec7m chi, s\u00e9c, gi\u1ea5y b\u00e1o n\u1ee3, gi\u1ea5y b\u00e1o c\u00f3, gi\u1ea5y nh\u1eadn n\u1ee3,&#8230;.<\/li>\n\n\n\n<li>N\u1ed9i dung li\u00ean quan \u0111\u1ebfn mua h\u00e0ng, b\u00e1n h\u00e0ng l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra, t\u1edd khai b\u00e1o h\u1ea3i quan, b\u1ea3ng b\u00e1o gi\u00e1, phi\u1ebfu xu\u1ea5t nh\u1eadp kho, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, h\u1ee3p \u0111\u1ed3ng kinh doanh,..<\/li>\n\n\n\n<li>N\u1ed9i dung li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, quy ch\u1ebf, quy \u0111\u1ecbnh,&#8230;,<\/li>\n\n\n\n<li>N\u1ed9i dung li\u00ean quan \u0111\u1ebfn doanh thu, chi ph\u00ed l\u00e0 phi\u1ebfu k\u1ebf to\u00e1n.<\/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\/2022\/04\/image-10.png\" alt=\"T\u00ecm hi\u1ec3u v\u1ec1 m\u1ed9t s\u1ed1 lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n hi\u1ec7n nay\" class=\"wp-image-1342\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/04\/image-10.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/04\/image-10-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/04\/image-10-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>T\u00ecm hi\u1ec3u v\u1ec1 m\u1ed9t s\u1ed1 lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n hi\u1ec7n nay<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_theo_trinh_tao_lap_ra_chung_tu\"><\/span><strong>Ph\u00e2n lo\u1ea1i theo tr\u00ecnh t\u1ea1o l\u1eadp ra ch\u1ee9ng t\u1eeb<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi ph\u00e2n lo\u1ea1i theo tr\u00ecnh t\u1ef1 l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec? N\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh ch\u1ee9ng t\u1eeb ban \u0111\u1ea7u v\u00e0 t\u1ed5ng h\u1ee3p. C\u1ee5 th\u1ec3 l\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee9ng t\u1eeb g\u1ed1c l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp tr\u1ef1c ti\u1ebfp khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 kinh t\u1ebf ho\u1eb7c \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb t\u1ed5ng h\u1ee3p l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf gi\u00fap \u0111\u01a1n gi\u1ea3n cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n hay trong vi\u1ec7c ghi s\u1ed5.<\/li>\n<\/ul>\n\n\n\n<p><strong>>>> C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <a href=\"https:\/\/vieclamketoan.vn\/blog\/bo-cau-hoi-phong-van-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">B\u1ed9 c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n \u0111\u1eb7c tr\u01b0ng theo t\u1eebng v\u1ecb tr\u00ed<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_theo_phuong_thuc_lap_chung_tu\"><\/span><strong>Ph\u00e2n lo\u1ea1i theo ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ph\u00e2n lo\u1ea1i theo ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb s\u1ebd \u0111\u01b0\u1ee3c chia th\u00e0nh ch\u1ee9ng t\u1eeb m\u1ed9t l\u1ea7n v\u00e0 nhi\u1ec1u l\u1ea7n.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee9ng t\u1eeb m\u1ed9t l\u1ea7n l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi ch\u00e9p nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh ch\u1ec9 m\u1ed9t l\u1ea7n r\u1ed3i chuy\u1ec3n v\u00e0o ghi s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb nhi\u1ec1u l\u1ea7n l\u00e0 ch\u1ee9ng t\u1eeb ghi ch\u00e9p m\u1ed9t lo\u1ea1i nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u01b0\u1ee3c di\u1ec5n ra nhi\u1ec1u l\u1ea7n.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_theo_dia_diem_tao_chung_tu\"><\/span><strong>Ph\u00e2n lo\u1ea1i theo \u0111\u1ecba \u0111i\u1ec3m t\u1ea1o ch\u1ee9ng t\u1eeb<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi ph\u00e2n lo\u1ea1i theo \u0111\u1ecba \u0111i\u1ec3m t\u1ea1o ch\u1ee9ng t\u1eeb s\u1ebd bao g\u1ed3m ch\u1ee9ng t\u1eeb b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee9ng t\u1eeb b\u00ean trong l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c t\u1ea1o ra trong n\u1ed9i b\u1ed9 k\u1ebf to\u00e1n , \u0111\u1ed3ng th\u1eddi n\u00f3 ch\u1ec9 li\u00ean quan \u0111\u1ebfn nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf gi\u1ea3i quy\u1ebft c\u1ee7a n\u1ed9i b\u1ed9.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb b\u00ean ngo\u00e0i l\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb nh\u1eefng \u0111\u01a1n v\u1ecb kh\u00e1c.<\/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\/2022\/04\/image-11.png\" alt=\"Ph\u00e2n lo\u1ea1i theo \u0111\u1ecba \u0111i\u1ec3m t\u1ea1o ch\u1ee9ng t\u1eeb\" class=\"wp-image-1343\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/04\/image-11.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/04\/image-11-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/04\/image-11-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ph\u00e2n lo\u1ea1i theo \u0111\u1ecba \u0111i\u1ec3m t\u1ea1o ch\u1ee9ng t\u1eeb<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_theo_tinh_cap_bach_cua_thong_tin\"><\/span><strong>Ph\u00e2n lo\u1ea1i theo t\u00ednh c\u1ea5p b\u00e1ch c\u1ee7a th\u00f4ng tin&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Theo t\u00ednh c\u1ea5p b\u00e1ch c\u1ee7a th\u00f4ng tin ch\u1ee9ng t\u1eeb th\u00ec c\u00f3 ch\u1ee9ng t\u1eeb th\u00f4ng th\u01b0\u1eddng v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee9ng t\u1eeb th\u00f4ng th\u01b0\u1eddng l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u01b0\u1edbi d\u1ea1ng gi\u1ea5y t\u1edd \u0111\u1ec3 ch\u1ee9ng minh nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 ho\u00e0n th\u00e0nh xong.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed m\u00e3 h\u00f3a, \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecb thay \u0111\u1ed5i trong qu\u00e1 tr\u00ecnh truy\u1ec1n m\u1ea1ng.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/nghiep-vu-ke-toan-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">5+ Nghi\u1ec7p V\u1ee5 K\u1ebf To\u00e1n B\u00e1n H\u00e0ng Chi Ti\u1ebft Nh\u1ea5t Trong Doanh Nghi\u1ec7p<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_ket\"><\/span><strong>T\u1ea1m k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hy v\u1ecdng v\u1edbi th\u00f4ng tin m\u00e0 ch\u00fang t\u00f4i cung c\u1ea5p b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c kh\u00e1i ni\u1ec7m <strong>ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/strong> v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb hi\u1ec7n nay. \u0110\u1eebng qu\u00ean theo d\u00f5i th\u00eam&nbsp;<strong><a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Topcv.vn<\/a><\/strong>&nbsp;\u0111\u1ec3 bi\u1ebft th\u00eam nhi\u1ec1u th\u00f4ng tin&nbsp;<strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a><\/strong>&nbsp;n\u1eefa nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng vi\u1ec7c kh\u00f4ng th\u1ec3 thi\u1ebfu trong b\u1ea5t c\u1ee9 doanh nghi\u1ec7p n\u00e0o hi\u1ec7n nay. V\u00e0 mu\u1ed1n h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c chu\u1ea9n x\u00e1c th\u00ec t\u1ea5t c\u1ea3 \u0111\u1ec1u d\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. V\u1eady ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec v\u00e0 c\u00f3 bao nhi\u00eau lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n? C\u00f9ng Vieclamketoan.vn [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1343,"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":[300,299],"class_list":["post-1321","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-chung-tu-ke-toan-gom-nhung-gi","tag-chung-tu-ke-toan-la-gi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 g\u00ec? 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