{"id":1617,"date":"2022-07-19T02:32:21","date_gmt":"2022-07-19T02:32:21","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1617"},"modified":"2022-07-20T03:50:26","modified_gmt":"2022-07-20T03:50:26","slug":"ky-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/ky-ke-toan-la-gi\/","title":{"rendered":"K\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec? Nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n c\u1ea7n bi\u1ebft"},"content":{"rendered":"\n<p>T\u1ea1i b\u1ea5t c\u1ee9 doanh nghi\u1ec7p n\u00e0o hi\u1ec7n nay th\u00ec \u0111\u1ec1u kh\u00f4ng thi\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ed5ng h\u1ee3p nh\u1eefng n\u1ed9i dung k\u1ebf to\u00e1n theo k\u1ef3 k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. V\u1eady <strong>k\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/strong>? Nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n c\u1ea7n bi\u1ebft v\u1ec1 k\u1ef3 k\u1ebf to\u00e1n? N\u1ebfu b\u1ea1n c\u0169ng \u0111ang quan t\u00e2m \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau c\u1ee7a <strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">vieclamketoan.vn<\/a><\/strong>!<\/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-69d9872d68c78\" ><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-69d9872d68c78\"  type=\"checkbox\" id=\"item-69d9872d68c78\"><\/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\/ky-ke-toan-la-gi\/#Ky_ke_toan_la_gi\" title=\"K\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">K\u1ef3 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-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/ky-ke-toan-la-gi\/#Co_may_loai_ky_ke_toan\" title=\"C\u00f3 m\u1ea5y lo\u1ea1i k\u1ef3 k\u1ebf to\u00e1n&nbsp;\">C\u00f3 m\u1ea5y lo\u1ea1i k\u1ef3 k\u1ebf to\u00e1n&nbsp;<\/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\/ky-ke-toan-la-gi\/#Ky_ke_toan_dau_tien_cua_don_vi_moi_thanh_lap_la_khi_nao\" title=\"K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb m\u1edbi th\u00e0nh l\u1eadp l\u00e0 khi n\u00e0o?\">K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb m\u1edbi th\u00e0nh l\u1eadp l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/ky-ke-toan-la-gi\/#Nguyen_tac_cua_ky_ke_toan_la_gi\" title=\"Nguy\u00ean t\u1eafc c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">Nguy\u00ean t\u1eafc c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/ky-ke-toan-la-gi\/#Nguyen_tac_co_co_don_tich\" title=\"Nguy\u00ean t\u1eafc c\u01a1 c\u01a1 d\u1ed3n t\u00edch\">Nguy\u00ean t\u1eafc c\u01a1 c\u01a1 d\u1ed3n t\u00edch<\/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\/ky-ke-toan-la-gi\/#Nguyen_tac_hoat_dong_lien_tuc\" title=\"Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c&nbsp;\">Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c&nbsp;<\/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\/ky-ke-toan-la-gi\/#Nguyen_tac_gia_goc\" title=\"Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c\">Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/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\/ky-ke-toan-la-gi\/#Nguyen_tac_phu_hop\" title=\"Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p\">Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/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\/ky-ke-toan-la-gi\/#Nguyen_tac_nhat_quan\" title=\"Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n\">Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n<\/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\/ky-ke-toan-la-gi\/#Nguyen_tac_than_trong\" title=\"Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng\">Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/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\/ky-ke-toan-la-gi\/#Nguyen_tac_trong_yeu\" title=\"Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu\">Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vieclamketoan.vn\/blog\/ky-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=\"Ky_ke_toan_la_gi\"><\/span><strong>K\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec? K\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi trong lu\u1eadt k\u1ebf to\u00e1n ch\u00ednh l\u00e0 m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3 \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u1ee7a h\u1ecd. Th\u00f4ng th\u01b0\u1eddng kho\u1ea3ng th\u1eddi gian s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ghi ch\u00e9p cho t\u1edbi ng\u00e0y kh\u00f3a s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p>Ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a m\u1ed7i doanh nghi\u1ec7p m\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n c\u0169ng c\u00f3 s\u1ef1 kh\u00e1c nhau. Do v\u1eady m\u1ed7i nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n n\u00e0y \u0111\u1ec3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n c\u0169ng nh\u01b0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 nhanh ch\u00f3ng cho doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.<\/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\/07\/image-21.png\" alt=\"K\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec?\" class=\"wp-image-1618\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-21.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-21-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-21-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>K\u1ef3 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=\"Co_may_loai_ky_ke_toan\"><\/span><strong>C\u00f3 m\u1ea5y lo\u1ea1i k\u1ef3 k\u1ebf to\u00e1n&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Th\u1ef1c t\u1ebf l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c chu\u1ea9n x\u00e1c kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 chu\u1ea9n b\u1ecb cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p. M\u00e0 theo \u0111\u00f3 ch\u00fang ta l\u1ea1i c\u00f3 m\u1ed9t s\u1ed1 lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3 l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, gi\u1eefa ni\u00ean \u0111\u1ed9, qu\u00fd, th\u00e1ng. T\u1eeb \u0111\u00f3 k\u1ef3 k\u1ebf to\u00e1n c\u0169ng \u0111\u01b0\u1ee3c chia th\u00e0nh:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>K\u1ef3 k\u1ebf to\u00e1n th\u00e1ng: \u0110\u00e2y l\u00e0 k\u1ef3 k\u1ebf to\u00e1n tu\u00e2n theo chu k\u1ef3 1 th\u00e1ng, \u0111\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng cho t\u1edbi ng\u00e0y k\u1ebft th\u00fac l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u00f3 (l\u1ecbch d\u01b0\u01a1ng).<\/li><li>K\u1ef3 k\u1ebf to\u00e1n qu\u00fd: \u0110\u00e2y l\u00e0 k\u1ef3 k\u1ebf to\u00e1n tu\u00e2n theo chu k\u1ef3 3 th\u00e1ng, \u0111\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng \u0111\u1ea7u cho t\u1edbi ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i trong qu\u00fd \u0111\u00f3.&nbsp;<\/li><li>K\u1ef3 k\u1ebf to\u00e1n ( k\u1ef3 k\u1ebf to\u00e1n ni\u00ean \u0111\u1ed9): \u0110\u00e2y l\u00e0 k\u1ef3 k\u1ebf to\u00e1n tu\u00e2n theo chu k\u1ef3 1 n\u0103m t\u1ee9c 12 th\u00e1ng, \u0111\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng n\u0103m \u0111\u00f3 theo l\u1ecbch d\u01b0\u01a1ng.<\/li><\/ul>\n\n\n\n<p>C\u0169ng c\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p k\u1ef3 k\u1ebf to\u00e1n n\u0103m r\u01a1i v\u00e0o c\u00e1c kho\u1ea3ng th\u1eddi gian kh\u00e1c nhau, nh\u01b0ng \u0111\u1ec1u \u0111\u1ea3m b\u1ea3o tr\u00f2n \u0111\u00fang 12 th\u00e1ng.<\/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\/07\/image-22.png\" alt=\"K\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia theo th\u1eddi gian t\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0\" class=\"wp-image-1619\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-22.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-22-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-22-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>K\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia theo th\u1eddi gian t\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh&nbsp;<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong><em>>>> Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/so-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">S\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u c\u00e1ch ph\u00e2n lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n<\/a><\/em><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ky_ke_toan_dau_tien_cua_don_vi_moi_thanh_lap_la_khi_nao\"><\/span><strong>K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb m\u1edbi th\u00e0nh l\u1eadp l\u00e0 khi n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Nh\u1eefng \u0111\u01a1n v\u1ecb m\u1edbi th\u00e0nh l\u1eadp c\u00f3 k\u1ef3 k\u1ebf to\u00e1n r\u01a1i v\u00e0o:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp s\u1ebd x\u00e1c \u0111\u1ecbnh ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n d\u1ef1a v\u00e0o ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y Ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh v\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng, qu\u00fd hay n\u0103m \u0111\u00f3 s\u1ebd l\u00e0 ng\u00e0y k\u1ebft th\u00fac c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/li><li>\u0110\u01a1n v\u1ecb kh\u00e1c m\u1edbi th\u00e0nh l\u1eadp nh\u01b0 c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p th\u00ec ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n s\u1ebd tr\u00f9ng v\u1edbi ng\u00e0y \u0111\u01b0\u1ee3c ghi tr\u00ean gi\u1ea5y quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp cho t\u1edbi ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n ch\u00ednh l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng, qu\u00fd hay n\u0103m \u0111\u00f3.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_cua_ky_ke_toan_la_gi\"><\/span><strong>Nguy\u00ean t\u1eafc c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n ch\u00ednh l\u00e0 \u0111\u1ec3 gi\u00fap cho doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, v\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean ch\u00fang ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc c\u1ee5 th\u1ec3 \u0111\u00f3 l\u00e0:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_co_co_don_tich\"><\/span><strong>Nguy\u00ean t\u1eafc c\u01a1 c\u01a1 d\u1ed3n t\u00edch<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nguy\u00ean t\u1eafc c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec? Nguy\u00ean t\u1eafc n\u00e0y \u0111\u00f2i h\u1ecfi b\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3, doanh thu,&#8230;m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c. Th\u00f4ng th\u01b0\u1eddng c\u00e1c chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n ngay khi ph\u00e1t sinh, ch\u1ee9 kh\u00f4ng d\u1ef1a v\u00e0o nh\u1eefng kho\u1ea3n thu th\u1ef1c t\u1ebf.&nbsp;<\/p>\n\n\n\n<p>C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc d\u1ed3n t\u00edch s\u1ebd gi\u00fap doanh nghi\u1ec7p bi\u1ebft \u0111\u01b0\u1ee3c h\u00ecnh \u1ea3nh c\u1ee7a h\u1ecd \u1edf c\u1ea3 th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i,qu\u00e1 kh\u1ee9 v\u00e0 t\u01b0\u01a1ng lai.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hoat_dong_lien_tuc\"><\/span><strong>Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u1edbi nguy\u00ean t\u1eafc n\u00e0y th\u00ec doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean c\u01a1 s\u1edf gi\u1ea3 \u0111\u1ecbnh v\u00e0 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 b\u00ecnh th\u01b0\u1eddng. Hi\u1ec3u m\u1ed9t c\u00e1c \u0111\u01a1n gi\u1ea3n th\u00ec sau khi x\u00e1c \u0111\u1ecbnh k\u1ebf to\u00e1n xong th\u00ec doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng kinh doanh di\u1ec5n ra b\u00ecnh th\u01b0\u1eddng v\u00e0 kh\u00f4ng thu h\u1eb9p ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_gia_goc\"><\/span><strong>Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nguy\u00ean t\u1eafc n\u00e0y \u0111\u1ea3m b\u1ea3o cho doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 thu mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, NVL,&#8230;th\u00ec gi\u00e1 c\u1ea3 s\u1ebd d\u1ef1a v\u00e0o gi\u00e1 g\u1ed1c c\u1ee7a ch\u00fang ch\u1ee9 kh\u00f4ng ph\u1ea3i gi\u00e1 th\u1ecb tr\u01b0\u1eddng hi\u1ec7n h\u00e0nh ( kh\u00f4ng bao g\u1ed3m VAT).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_phu_hop\"><\/span><strong>Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ec3 t\u1ea1o ra doanh thu th\u00ec ch\u1eafc ch\u1eafn ph\u1ea3i c\u00f3 m\u1ed9t chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng, chi ph\u00ed \u0111\u00f3 l\u00e0 chi ph\u00ed c\u1ee7a k\u1ef3 t\u1ea1o ra doanh thu v\u00e0 chi ph\u00ed c\u1ee7a k\u1ef3 tr\u01b0\u1edbc ho\u1eb7c c\u00e1c chi ph\u00ed ph\u1ea3i tr\u1ea3 c\u00f3 li\u00ean quan \u0111\u1ebfn doanh thu c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_nhat_quan\"><\/span><strong>Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nguy\u00ean t\u1eafc n\u00e0y y\u00eau c\u1ea7u c\u00e1c ph\u01b0\u01a1ng ph\u00e1p, c\u00e1c th\u1ee9c th\u1ef1c hi\u1ec7n k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i lu\u00f4n c\u00f3 s\u1ef1 th\u1ed1ng nh\u1ea5t t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i k\u1ef3. N\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p ph\u00e1t sinh th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ghi r\u00f5 trong b\u00e1o c\u00e1o v\u00e0 gi\u1ea3i th\u00edch s\u1ef1 \u1ea3nh h\u01b0\u1edfng \u0111\u00f3 m\u1ed9t c\u00e1ch c\u1eb7n k\u1ebd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_than_trong\"><\/span><strong>Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a b\u1ea5t c\u1ee9 m\u1ecdi doanh nghi\u1ec7p n\u00e0o. Nguy\u00ean t\u1eafc n\u00e0y \u0111\u00f2i h\u1ecfi m\u1ed9t s\u1ed1 \u0111i\u1ec1u sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng nh\u01b0ng \u0111\u1ea3m b\u1ea3o ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 l\u1edbn.<\/li><li>Kh\u00f4ng \u0111\u00e1nh gi\u00e1 qu\u00e1 cao c\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 kho\u1ea3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p.<\/li><li>\u0110\u1ed3ng th\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 th\u1ea5p n\u1ee3 v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh.<\/li><li>Thu nh\u1eadp v\u00e0 doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u00ednh x\u00e1c, c\u1ee5 th\u1ec3 v\u1ec1 l\u1ee3i \u00edch kinh t\u1ebf. C\u00f2n chi ph\u00ed s\u1ebd d\u1ef1a v\u00e0o th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 kh\u1ea3 n\u0103ng ph\u00e1t sinh.<\/li><\/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\/07\/image-23.png\" alt=\"Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng l\u00e0 kh\u00f4ng \u0111\u00e1nh gi\u00e1 qu\u00e1 cao c\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 kho\u1ea3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p\" class=\"wp-image-1620\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-23.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-23-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-23-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng l\u00e0 kh\u00f4ng \u0111\u00e1nh gi\u00e1 qu\u00e1 cao c\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 kho\u1ea3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong><em>>>> Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/chung-tu-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">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<\/a><\/em><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_trong_yeu\"><\/span><strong>Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nh\u1eefng th\u00f4ng tin thi\u1ebfu v\u00e0 sai l\u1ec7ch s\u1ebd c\u00f3 nguy c\u01a1 l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi t\u1ea1o b\u00e1o c\u00e1o.<\/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>Tr\u00ean \u0111\u00e2y ch\u00fang m\u00ecnh \u0111\u00e3 mang \u0111\u1ebfn cho b\u1ea1n \u0111\u1ecbnh ngh\u0129a <strong>K\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec <\/strong>v\u00e0 nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n c\u1ea7n bi\u1ebft xoay quanh n\u00f3. \u0110\u1eebng qu\u00ean theo d\u00f5i th\u00eam\u00a0<strong><a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Topcv.vn<\/a><\/strong>\u00a0\u0111\u1ec3 bi\u1ebft th\u00eam nhi\u1ec1u th\u00f4ng tin\u00a0<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>\u00a0n\u1eefa nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1ea1i b\u1ea5t c\u1ee9 doanh nghi\u1ec7p n\u00e0o hi\u1ec7n nay th\u00ec \u0111\u1ec1u kh\u00f4ng thi\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ed5ng h\u1ee3p nh\u1eefng n\u1ed9i dung k\u1ebf to\u00e1n theo k\u1ef3 k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. V\u1eady k\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec? Nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n c\u1ea7n bi\u1ebft v\u1ec1 k\u1ef3 k\u1ebf to\u00e1n? N\u1ebfu [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1621,"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":[537,535,400,534,536,399,398],"class_list":["post-1617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-chu-ky-ke-toan-la-gi","tag-gia-dinh-ky-ke-toan-la-gi","tag-ky-ke-toan-bao-gom","tag-ky-ke-toan-la-gi","tag-ky-ke-toan-nam-la-gi","tag-nguyen-tac-ky-ke-toan","tag-vi-du-ve-ky-ke-toan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>K\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec? 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