{"id":1623,"date":"2022-07-19T02:43:34","date_gmt":"2022-07-19T02:43:34","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1623"},"modified":"2022-07-20T03:39:34","modified_gmt":"2022-07-20T03:39:34","slug":"don-vi-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/don-vi-ke-toan-la-gi\/","title":{"rendered":"\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec? Quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n"},"content":{"rendered":"\n<p>N\u1ebfu b\u1ea1n \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 <strong>\u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/strong>, h\u00e3y tham kh\u1ea3o ngay b\u00e0i vi\u1ebft chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1edbi thi\u1ec7u cho b\u1ea1n v\u1ec1 kh\u00e1i ni\u1ec7m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec, nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn kh\u00e1i ni\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. C\u00f9ng <strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">vieclamketoan.vn<\/a><\/strong> t\u00ecm hi\u1ec3u chi ti\u1ebft 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-69ea610a072f7\" ><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-69ea610a072f7\"  type=\"checkbox\" id=\"item-69ea610a072f7\"><\/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\/don-vi-ke-toan-la-gi\/#Tim_hieu_ve_don_vi_ke_toan_la_gi\" title=\"T\u00ecm hi\u1ec3u v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">T\u00ecm hi\u1ec3u v\u1ec1 \u0111\u01a1n v\u1ecb 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-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/don-vi-ke-toan-la-gi\/#Don_vi_ke_toan_la_gi\" title=\"\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/don-vi-ke-toan-la-gi\/#Dac_diem_cua_don_vi_ke_toan\" title=\"\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n\">\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/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\/don-vi-ke-toan-la-gi\/#Quy_dinh_ve_don_vi_ke_toan_la_gi\" title=\"Quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">Quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb 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\/don-vi-ke-toan-la-gi\/#Quy_dinh_ve_nhiem_vu\" title=\"Quy \u0111\u1ecbnh v\u1ec1 nhi\u1ec7m v\u1ee5\">Quy \u0111\u1ecbnh v\u1ec1 nhi\u1ec7m v\u1ee5<\/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\/don-vi-ke-toan-la-gi\/#Quy_dinh_ve_yeu_cau\" title=\"Quy \u0111\u1ecbnh v\u1ec1 y\u00eau c\u1ea7u\">Quy \u0111\u1ecbnh v\u1ec1 y\u00eau c\u1ea7u<\/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\/don-vi-ke-toan-la-gi\/#Quy_dinh_ve_nguyen_tac\" title=\"Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc\">Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/don-vi-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=\"Tim_hieu_ve_don_vi_ke_toan_la_gi\"><\/span><strong>T\u00ecm hi\u1ec3u v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tr\u01b0\u1edbc khi \u0111\u1ebfn v\u1edbi nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, b\u1ea1n s\u1ebd c\u1ea7n ph\u1ea3i hi\u1ec3u \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec. Ngo\u00e0i ra nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u0169ng s\u1ebd gi\u00fap b\u1ea1n v\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c kh\u00e1i ni\u1ec7m n\u00e0y t\u1ed1t h\u01a1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Don_vi_ke_toan_la_gi\"><\/span><strong>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n (Accounting Entity) hay c\u00f2n g\u1ecdi l\u00e0 th\u1ef1c th\u1ec3 k\u1ebf to\u00e1n, l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 kinh t\u1ebf c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m l\u00e0 c\u00f3 t\u00e0i s\u1ea3n ri\u00eang, c\u00f3 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng, ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 s\u1ebd ph\u1ea3i l\u1eadp nh\u1eefng b\u00e1o c\u00e1o k\u1ebf to\u00e1n c\u1ea7n thi\u1ebft. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho nh\u00f3m g\u1ed3m c\u00e1c k\u1ebf to\u00e1n vi\u00ean trong doanh nghi\u1ec7p.<\/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-100.jpeg\" alt=\"T\u00ecm hi\u1ec3u v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec?\" class=\"wp-image-1624\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-100.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-100-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-100-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>T\u00ecm hi\u1ec3u v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Hay hi\u1ec3u \u0111\u01a1n gi\u1ea3n h\u01a1n, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb\/t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u1eefng lo\u1ea1i h\u00ecnh kinh doanh kh\u00e1c, nh\u01b0ng d\u1ecbch v\u1ee5 c\u1ee7a h\u1ecd l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng, nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n. Bao g\u1ed3m nh\u01b0 d\u1ecbch v\u1ee5 x\u1eed l\u00fd s\u1ed1 li\u1ec7u kinh doanh, s\u1ea3n xu\u1ea5t, gi\u00fap cho c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o kinh doanh, b\u00e1o c\u00e1o k\u1ebf to\u00e1n,\u2026<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dac_diem_cua_don_vi_ke_toan\"><\/span><strong>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u01b0\u1eddng c\u00f3 m\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m chung nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>C\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n: <\/strong>\u0110\u1eb7c \u0111i\u1ec3m \u0111\u1ea7u ti\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00f3 ch\u00ednh l\u00e0 h\u1ecd c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n (th\u1ec3 nh\u00e2n). H\u1ecd s\u1ebd l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n tham gia qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t ngu\u1ed3n v\u1ed1n, qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u1edf nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c nhau.<\/p>\n\n\n\n<p><strong>T\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng: <\/strong>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 thu\u1ed9c c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn (v\u00ed d\u1ee5 nh\u01b0 tr\u01b0\u1eddng h\u1ecdc, t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7, b\u1ec7nh vi\u1ec7n,.. ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 l\u1ee3i nhu\u1eadn (c\u00f4ng ty t\u00e0i ch\u00ednh, doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t kinh doanh,\u2026).<\/p>\n\n\n\n<p><strong>S\u1ef1 ph\u1ee5 thu\u1ed9c:<\/strong> \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 t\u1ed3n t\u1ea1i khi k\u1ebf to\u00e1n c\u00f9ng t\u1ed3n t\u1ea1i song song. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1ebd d\u1ef1a v\u00e0o nh\u1eefng c\u01a1 s\u1edf c\u01a1 b\u1ea3n nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n \u0111\u1ec3 x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, giao d\u1ecbch,\u2026 c\u00f3 c\u00f9ng b\u1ea3n ch\u1ea5t.<\/p>\n\n\n\n<p><strong>S\u1ef1 \u0111\u1ed9c l\u1eadp: <\/strong>Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u1ea7n l\u00e0m vi\u1ec7c \u0111\u1ed9c l\u1eadp v\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c c\u00f3 li\u00ean quan. C\u1ea7n tu\u00e2n th\u1ee7 v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn nhi\u1ec7m v\u1ee5, y\u00eau c\u1ea7u, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.<\/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-101.jpeg\" alt=\"M\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1eeba c\u00f3 t\u00ednh ph\u1ee5 thu\u1ed9c v\u00e0 t\u00ednh \u0111\u1ed9c l\u1eadp ri\u00eang\" class=\"wp-image-1625\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-101.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-101-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-101-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>M\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1eeba c\u00f3 t\u00ednh ph\u1ee5 thu\u1ed9c v\u00e0 t\u00ednh \u0111\u1ed9c l\u1eadp ri\u00eang<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong><em>>>> Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-la-gi-nhung-loai-ke-toan-pho-bien\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n l\u00e0 g\u00ec? Nh\u1eefng lo\u1ea1i k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn trong doanh nghi\u1ec7p hi\u1ec7n nay<\/a><\/em><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_don_vi_ke_toan_la_gi\"><\/span><strong>Quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng v\u1eadn h\u00e0nh v\u00e0 l\u00e0m vi\u1ec7c thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. Do \u0111\u00f3, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1eabn c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7 v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn nhi\u1ec7m v\u1ee5, y\u00eau c\u1ea7u, nguy\u00ean t\u1eafc,\u2026 c\u0169ng nh\u01b0 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh kh\u00e1c thu\u1ed9c b\u1ed9 lu\u1eadt n\u00e0y. T\u00f3m t\u1eaft nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_nhiem_vu\"><\/span><strong>Quy \u0111\u1ecbnh v\u1ec1 nhi\u1ec7m v\u1ee5<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1ebd c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1eefng nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 nh\u01b0 sau;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Th\u1ef1c hi\u1ec7n thu th\u1eadp, x\u1eed l\u00fd c\u00e1c s\u1ed1 li\u1ec7u, th\u00f4ng tin k\u1ebf to\u00e1n. Nhi\u1ec7m v\u1ee5 n\u00e0y c\u1ea7n th\u1ef1c hi\u1ec7n d\u1ef1a theo \u0111\u1ed1i t\u01b0\u1ee3ng, n\u1ed9i dung c\u1ee7a c\u00f4ng vi\u1ec7c, theo chu\u1ea9n m\u1ef1c c\u0169ng nh\u01b0 c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n k\u00e8m theo.<\/li><li>Ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u1ec1 thu \u2013 chi c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u0169ng c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p, thu, thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3.<\/li><li>Ki\u1ec3m tra c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n. Gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd, ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh.<\/li><li>Ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u, th\u00f4ng tin k\u1ebf to\u00e1n c\u1ea7n thi\u1ebft. \u0110\u01b0a ra c\u00e1c \u00fd ki\u1ebfn, tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p \u0111\u1ec3 gi\u00fap ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb, quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u00fang \u0111\u1eafn.<\/li><li>Th\u1ef1c hi\u1ec7n cung c\u1ea5p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_yeu_cau\"><\/span><strong>Quy \u0111\u1ecbnh v\u1ec1 y\u00eau c\u1ea7u<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, h\u1ecd s\u1ebd ph\u1ea3i \u0111\u00e1p \u1ee9ng nh\u1eefng y\u00eau c\u1ea7u sau \u0111\u00e2y:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c, r\u00f5 r\u00e0ng v\u00e0 d\u1ec5 hi\u1ec3u c\u00e1c s\u1ed1 li\u1ec7u, th\u00f4ng tin k\u1ebf to\u00e1n.<\/li><li>Ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n (ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed5 k\u1ebf to\u00e1n,\u2026).<\/li><li>Ph\u1ea3n \u00e1nh trung th\u1ef1c, kh\u00e1ch quan, k\u1ecbp th\u1eddi, \u0111\u00fang th\u1eddi gian v\u1ec1 b\u1ea3n ch\u1ea5t c\u1ee7a n\u1ed9i dung, s\u1ed1 li\u1ec7u, th\u00f4ng tin, s\u1ef1 vi\u1ec7c, gi\u00e1 tr\u1ecb c\u1ee7a nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh, kinh t\u1ebf.<\/li><li>Th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c li\u00ean t\u1ee5c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, kinh t\u1ebf,\u2026 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh \u0111\u1ebfn k\u1ebft th\u00fac.<\/li><li>C\u1ea7n ph\u00e2n lo\u1ea1i \u0111\u01b0\u1ee3c c\u00e1c s\u1ed1 li\u1ec7u, th\u00f4ng tinh\u2026 theo tr\u00ecnh t\u1ef1 \u0111\u1ec3 d\u1ec5 d\u00e0ng ki\u1ec3m ch\u1ee9ng, so s\u00e1nh khi c\u1ea7n.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_nguyen_tac\"><\/span><strong>Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u1ec1 nguy\u00ean t\u1eafc, c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1ebd c\u1ea7n ph\u1ea3i \u0111\u1ea3m b\u1ea3o m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c ban \u0111\u1ea7u.<\/li><li>C\u00e1c quy \u0111\u1ecbnh, ph\u01b0\u01a1ng ph\u00e1p, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng c\u1ea7n nh\u1ea5t qu\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n theo n\u0103m. N\u1ebfu thay \u0111\u1ed5i, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh k\u00e8m theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li><li>\u0110\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc kh\u00e1ch quan, \u0111\u00fang th\u1ef1c t\u1ebf, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n.<\/li><li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp, g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi.<\/li><li>Ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n, ph\u00e2n b\u1ed5 kho\u1ea3n thu \u2013 chi v\u00e0 s\u1eed d\u1ee5ng ch\u00fang th\u1eadn tr\u1ecdng, kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f3 s\u1ef1 sai l\u1ec7ch k\u1ebft qu\u1ea3.<\/li><li>C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp, ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch.<\/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-102.jpeg\" alt=\"\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5\" class=\"wp-image-1626\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-102.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-102-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-102-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong><em>>>> Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/doi-tuong-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/a><\/em><\/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>B\u00e0i vi\u1ebft tr\u00ean ch\u1ec9 t\u00f3m t\u1eaft ng\u1eafn g\u1ecdn v\u1ec1 nh\u1eefng th\u00f4ng tin li\u00ean quan v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. Hy v\u1ecdng v\u1edbi nh\u1eefng chia s\u1ebb n\u00e0y, b\u1ea1n s\u1ebd hi\u1ec3u h\u01a1n v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec, nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn <strong>\u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/strong>. T\u1eeb \u0111\u00f3 s\u1ebd gi\u00fap ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 h\u01a1n. \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>N\u1ebfu b\u1ea1n \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec, h\u00e3y tham kh\u1ea3o ngay b\u00e0i vi\u1ebft chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1edbi thi\u1ec7u cho b\u1ea1n v\u1ec1 kh\u00e1i ni\u1ec7m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec, nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn kh\u00e1i ni\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. C\u00f9ng vieclamketoan.vn t\u00ecm [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1627,"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":[401,403,528,529,530,402],"class_list":["post-1623","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-dac-diem-don-vi-ke-toan","tag-don-vi-ke-toan","tag-don-vi-ke-toan-la-gi","tag-don-vi-ke-toan-ngan-sach-la-gi","tag-don-vi-ke-toan-nha-nuoc-la-gi","tag-quy-dinh-ve-don-vi-ke-toan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 g\u00ec? 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