{"id":1629,"date":"2022-07-19T03:00:16","date_gmt":"2022-07-19T03:00:16","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1629"},"modified":"2022-11-28T07:46:59","modified_gmt":"2022-11-28T07:46:59","slug":"doi-tuong-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/doi-tuong-ke-toan-la-gi\/","title":{"rendered":"\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"},"content":{"rendered":"\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng thu\u1eadt ng\u1eef th\u01b0\u1eddng g\u1eb7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n. Tuy v\u1eady, kh\u00f4ng ph\u1ea3i ai c\u0169ng hi\u1ec3u v\u1ec1 <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/doi-tuong-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/a><\/strong>. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 kh\u00e1i ni\u1ec7m n\u00e0y, \u0111\u1eebng b\u1ecf l\u1ee1 b\u00e0i vi\u1ebft \u201c\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\u201d c\u1ee7a <strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">vieclamketoan.vn<\/a><\/strong> ngay sau \u0111\u00e2y.<\/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-69ea79ba9a79b\" ><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-69ea79ba9a79b\"  type=\"checkbox\" id=\"item-69ea79ba9a79b\"><\/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\/doi-tuong-ke-toan-la-gi\/#Tong_quan_ve_doi_tuong_ke_toan_la_gi\" title=\"T\u1ed5ng quan v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">T\u1ed5ng quan v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng 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\/doi-tuong-ke-toan-la-gi\/#Doi_tuong_ke_toan_la_gi\" title=\"\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">\u0110\u1ed1i t\u01b0\u1ee3ng 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\/doi-tuong-ke-toan-la-gi\/#Cach_xac_dinh_doi_tuong_ke_toan\" title=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n\">C\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng 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\/doi-tuong-ke-toan-la-gi\/#Phan_loai_doi_tuong_ke_toan\" title=\"Ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n\">Ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/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\/doi-tuong-ke-toan-la-gi\/#Doi_tuong_ke_toan_la_tai_san\" title=\"\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 t\u00e0i s\u1ea3n\">\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 t\u00e0i s\u1ea3n<\/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\/doi-tuong-ke-toan-la-gi\/#Doi_tuong_ke_toan_la_nguon_von\" title=\"\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 ngu\u1ed3n v\u1ed1n\">\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 ngu\u1ed3n v\u1ed1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/doi-tuong-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=\"Tong_quan_ve_doi_tuong_ke_toan_la_gi\"><\/span><strong>T\u1ed5ng quan v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng, b\u1edfi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o khi \u0111i v\u00e0o kinh doanh \u0111\u1ec1u ph\u1ea3i c\u00f3 ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n. B\u1edfi, \u0111\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ebd li\u00ean quan \u0111\u1ebfn to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh t\u00f3m t\u1eaft, ghi ch\u00e9p, ph\u00e2n t\u00edch, b\u00e1o c\u00e1o d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh. V\u00ec v\u1eady, hi\u1ec3u v\u1ec1 nh\u1eefng kh\u00e1i ni\u1ec7m trong k\u1ebf to\u00e1n nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ke_toan_la_gi\"><\/span><strong>\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n ch\u00ednh l\u00e0 c\u00e1c ngu\u1ed3n h\u00ecnh th\u00e0nh, t\u00e0i s\u1ea3n, s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n trong su\u1ed1t qu\u00e1 tr\u00ecnh b\u1eaft \u0111\u1ea7u, kinh doanh v\u00e0 t\u1ed3n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p. B\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u r\u1eb1ng, \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n s\u1ebd l\u00e0 kh\u00e1i ni\u1ec7m ph\u1ea3n \u00e1nh v\u1ec1 kh\u00eda c\u1ea1nh ngu\u1ed3n v\u1ed1n, t\u00e0i s\u1ea3n c\u1ee7a 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-103.jpeg\" alt=\"T\u1ed5ng quan v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec?\" class=\"wp-image-1630\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-103.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-103-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-103-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>T\u1ed5ng quan v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Khi b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t, kinh doanh, c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p s\u1ebd b\u1ecb bi\u1ebfn \u0111\u1ed5i li\u00ean t\u1ee5c. Do \u0111\u00f3, ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n theo d\u00f5i c\u1ee5 th\u1ec3, ghi ch\u00e9p l\u1ea1i nh\u1eefng s\u1ef1 bi\u1ebfn \u0111\u1ed5i n\u00e0y. T\u1eeb \u0111\u00f3, kh\u00e1i ni\u1ec7m \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec \u0111\u01b0\u1ee3c ra \u0111\u1eddi. T\u00f9y v\u00e0o lo\u1ea1i h\u00ecnh, linh v\u1ef1c kinh doanh, \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee7a m\u1ed7i doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 kh\u00e1c nhau.<\/p>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ea1ch To\u00e1n L\u00e0 G\u00ec? B\u1ea3n Ch\u1ea5t C\u1ee7a H\u1ea1ch To\u00e1n K\u1ebf To\u00e1n B\u1ea1n N\u00ean Bi\u1ebft<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doi_tuong_ke_toan\"><\/span><strong>C\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>K\u1ebf to\u00e1n vi\u00ean s\u1ebd l\u00e0 ng\u01b0\u1eddi x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u \u0111\u00f3, h\u1ecd s\u1ebd c\u1ea7n ph\u1ea3i xem x\u00e9t 2 y\u1ebfu t\u1ed1 ch\u00ednh l\u00e0 s\u1ef1 h\u00ecnh th\u00e0nh c\u0169ng nh\u01b0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n. H\u1ecd c\u1ea7n theo d\u00f5i chi ti\u1ebft, c\u1ee5 th\u1ec3 v\u1ec1 2 y\u1ebfu t\u1ed1 n\u00e0y t\u1eeb khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u v\u00e0 trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<p>Trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh c\u1ea7n l\u01b0u \u00fd, to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 bi\u1ebfn \u0111\u1ed9ng li\u00ean quan \u0111\u1ec1u ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c b\u1eb1ng con s\u1ed1 ch\u00ednh x\u00e1c, minh b\u1ea1ch. Hi\u1ec3u ch\u00ednh x\u00e1c h\u01a1n, t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ec1n t\u1ec7.<\/p>\n\n\n\n<p>H\u1ea7u h\u1ebft, m\u1ed9t doanh nghi\u1ec7p s\u1ebd t\u1ed3n t\u1ea1i 2 lo\u1ea1i t\u00e0i s\u1ea3n l\u00e0 h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh. C\u1ee5 th\u1ec3 nh\u01b0 sau;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e0i kho\u1ea3n h\u1eefu h\u00ecnh: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, ti\u1ec1n m\u1eb7t, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, ti\u1ec1n trong ng\u00e2n h\u00e0ng,\u2026<\/li>\n\n\n\n<li>T\u00e0i kho\u1ea3n h\u1eefu h\u00ecnh: Quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, c\u1ed5 phi\u1ebfu, c\u1ed5 ph\u1ea7n, nh\u00e3n hi\u1ec7u, c\u00e1c quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, s\u00e1ng ch\u1ebf, h\u1ee3p \u0111\u1ed3ng t\u00e1ch bi\u1ec7t kh\u1ecfi t\u00e0i s\u1ea3n,\u2026<\/li>\n<\/ul>\n\n\n\n<p>\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n s\u1ebd c\u1ea7n d\u1ef1a v\u00e0o ngu\u1ed3n g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n. Th\u01b0\u1eddng s\u1ebd bao g\u1ed3m 2 ngu\u1ed3n ch\u00ednh l\u00e0 v\u1ed1n s\u1edf h\u1eefu, n\u1ee3 ph\u1ea3i tr\u1ea3. Hai lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y \u0111\u1ec1u s\u1ebd h\u00ecnh th\u00e0nh, v\u1eadn \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean trong qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh, ho\u1ea1t \u0111\u1ed9ng.<\/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-104.jpeg\" alt=\"B\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh lo\u1ea1i t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n\" class=\"wp-image-1631\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-104.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-104-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-104-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>B\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh lo\u1ea1i t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_doi_tuong_ke_toan\"><\/span><strong>Ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Nh\u01b0 v\u1eady, sau khi t\u00ecm hi\u1ec3u t\u1ed5ng quan \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec, b\u1ea1n \u0111\u00e3 hi\u1ec3u \u0111\u01b0\u1ee3c r\u1eb1ng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n s\u1ebd bao g\u1ed3m ngu\u1ed3n v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n. C\u1ee5 th\u1ec3 ph\u00e2n lo\u1ea1i theo t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ke_toan_la_tai_san\"><\/span><strong>\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 t\u00e0i s\u1ea3n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c, ti\u1ec1n t\u1ec7, t\u00e0i ch\u00ednh,\u2026 m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c. T\u1eeb t\u00e0i s\u1ea3n s\u1ebd mang l\u1ea1i l\u1ee3i \u00edch v\u1ec1 kinh t\u1ebf cho doanh nghi\u1ec7p trong t\u01b0\u01a1ng lai. N\u00f3 s\u1ebd g\u1ed3m:<\/p>\n\n\n\n<p><strong>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n (l\u01b0u \u0111\u1ed9ng)<\/strong><\/p>\n\n\n\n<p>Bao g\u1ed3m nh\u1eefng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong th\u1eddi gian ng\u1eafn, c\u00f3 t\u00ednh thanh kho\u1ea3n cao, c\u00f3 th\u1ec3 thu h\u1ed3i \u2013 lu\u00e2n chuy\u1ec3n nhanh. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n th\u01b0\u1eddng s\u1ebd t\u1ed3n t\u1ea1i trong m\u1ed9t chu k\u1ef3 kinh doanh. C\u1ee5 th\u1ec3 h\u01a1n nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e0i s\u1ea3n ch\u00ednh \u2013 bao g\u1ed3m: T\u00e0i s\u1ea3n l\u00e0 ti\u1ec1n nh\u01b0 ti\u1ec1n m\u1eb7t, ti\u1ec1n ng\u00e2n h\u00e0ng, ti\u1ec1n \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111i\/chuy\u1ec3n \u0111\u1ebfn; T\u00e0i t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n nh\u01b0 t\u00edn phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng kho\u00e1n,\u2026; T\u00e0i s\u1ea3n ph\u1ea3i thu nh\u01b0 nh\u1eefng kho\u1ea3n m\u00e0 \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng \u0111ang n\u1ee3, th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o kho\u1ea3n ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c tr\u1ea3 trong trong th\u1eddi gian ng\u1eafn h\u1ea1n.<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n lao \u0111\u1ed9ng, s\u1ea3n xu\u1ea5t: Bao g\u1ed3m nh\u01b0 t\u01b0 li\u1ec7u, nguy\u00ean v\u1eadt li\u1ec7u s\u1ea3n xu\u1ea5t \u0111ang ch\u1edd trong kho, \u0111ang \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1ea1i nh\u00e0 m\u00e1y,\u2026<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n l\u01b0u th\u00f4ng: Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a \u0111ang \u0111\u01b0\u1ee3c b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li>\n<\/ul>\n\n\n\n<p><strong>T\u00e0i kho\u1ea3n d\u00e0i h\u1ea1n (c\u1ed1 \u0111\u1ecbnh)<\/strong><\/p>\n\n\n\n<p>Th\u01b0\u1eddng l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, th\u1eddi gian s\u1eed d\u1ee5ng\/lu\u00e2n chuy\u1ec3n tr\u00ean 1 n\u0103m ho\u1eb7c 1 chu k\u1ef3 kinh doanh. T\u00ednh thanh kho\u1ea3n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ea5p h\u01a1n so v\u1edbi t\u00e0i kho\u1ea3n ng\u1eafn h\u1ea1n. Bao g\u1ed3m t\u00e0i kho\u1ea3n d\u00e0i h\u1ea1n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh.<\/p>\n\n\n\n<p><strong>>>> 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><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ke_toan_la_nguon_von\"><\/span><strong>\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 ngu\u1ed3n v\u1ed1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y, s\u1ebd bao g\u1ed3m n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. C\u1ee5 th\u1ec3 h\u01a1n nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>N\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/p>\n\n\n\n<p>L\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng. V\u00ed d\u1ee5 nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ee3 ng\u1eafn h\u1ea1n: L\u01b0\u01a1ng c\u00f4ng, nh\u00e2n vi\u00ean, kho\u1ea3n vay ng\u00e2n h\u00e0ng, thu\u1ebf ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc,\u2026<\/li>\n\n\n\n<li>N\u1ee3 d\u00e0i h\u1ea1n: Th\u01b0\u1eddng s\u1ebd l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thanh to\u00e1n tr\u00ean 1 n\u0103m.<\/li>\n<\/ul>\n\n\n\n<p><strong>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n\n\n\n<p>L\u00e0 nh\u1eefng ngu\u1ed3n t\u00e0i ch\u00ednh, ti\u1ec1n t\u1ec7, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t,\u2026 m\u00e0 ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p b\u1ecf ra ban \u0111\u1ea7u v\u00e0 t\u1eeb k\u1ebft qu\u1ea3 kinh doanh. V\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu th\u01b0\u1eddng c\u00f3 th\u1ec3 h\u00ecnh th\u00e0nh v\u1edbi nhi\u1ec1u h\u00ecnh th\u00e1i, c\u00e1ch th\u1ee9c kh\u00e1c nhau. V\u00ed d\u1ee5 v\u1ed1n \u0111\u1ea7u t\u01b0 (ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\/\u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n), ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, l\u1ee3i nhu\u1eadn sau thu\u1ebf,\u2026<\/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-105.jpeg\" alt=\"V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u0169ng l\u00e0 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 ngu\u1ed3n v\u1ed1n\" class=\"wp-image-1632\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-105.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-105-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-105-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u0169ng l\u00e0 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 ngu\u1ed3n v\u1ed1n<\/em><\/figcaption><\/figure><\/div>\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 l\u00e0 nh\u1eefng b\u00e0i vi\u1ebft li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n. Hy v\u1ecdng b\u1ea1n s\u1ebd hi\u1ec3u h\u01a1n v\u1ec1 <strong>\u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/strong> c\u0169ng nh\u01b0 c\u00e1ch x\u00e1c \u0111\u1ecbnh 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\n\n\n<p><strong>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-kho-lam-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n kho l\u00e0m g\u00ec? C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n kho l\u00e0 g\u00ec?<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng thu\u1eadt ng\u1eef th\u01b0\u1eddng g\u1eb7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n. Tuy v\u1eady, kh\u00f4ng ph\u1ea3i ai c\u0169ng hi\u1ec3u v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 kh\u00e1i ni\u1ec7m n\u00e0y, \u0111\u1eebng b\u1ecf l\u1ee1 b\u00e0i vi\u1ebft \u201c\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1633,"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":[532,531,533,404,406,405],"class_list":["post-1629","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-doi-tuong-cua-hach-toan-ke-toan-la-gi","tag-doi-tuong-cua-ke-toan-quan-tri-la-gi","tag-doi-tuong-ke-toan-la-gi","tag-doi-tuong-ke-toan-la-gi-gom-co-nhung-doi-tuong-ke-toan-nao","tag-vi-du-doi-tuong-ke-toan","tag-xac-dinh-doi-tuong-ke-toan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\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<\/title>\n<meta name=\"description\" content=\"\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec? L\u00e0 c\u00e1c ngu\u1ed3n h\u00ecnh th\u00e0nh, t\u00e0i s\u1ea3n, s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n trong su\u1ed1t qu\u00e1 tr\u00ecnh b\u1eaft \u0111\u1ea7u, kinh doanh v\u00e0 t\u1ed3n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vieclamketoan.vn\/blog\/doi-tuong-ke-toan-la-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 g\u00ec? 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