{"id":1635,"date":"2022-07-19T03:25:53","date_gmt":"2022-07-19T03:25:53","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1635"},"modified":"2022-07-20T03:33:26","modified_gmt":"2022-07-20T03:33:26","slug":"so-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/so-ke-toan-la-gi\/","title":{"rendered":"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"},"content":{"rendered":"\n<p>M\u1ed9t trong nh\u1eefng t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u01b0u tr\u1eef, ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ch\u00ednh l\u00e0 s\u1ed5 k\u1ebf to\u00e1n. N\u1ebfu b\u1ea1n \u0111ang t\u00ecm hi\u1ec3u nh\u1eefng th\u00f4ng tin xung quanh v\u1ea5n \u0111\u1ec1 <strong>s\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/strong>, h\u00e3y tham kh\u1ea3o b\u00e0i vi\u1ebft \u201cS\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\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-69d96f9d7a187\" ><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-69d96f9d7a187\"  type=\"checkbox\" id=\"item-69d96f9d7a187\"><\/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\/so-ke-toan-la-gi\/#Tim_hieu_ve_so_ke_toan_la_gi\" title=\"T\u00ecm hi\u1ec3u v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">T\u00ecm hi\u1ec3u v\u1ec1 s\u1ed5 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\/so-ke-toan-la-gi\/#So_ke_toan_la_gi\" title=\"S\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">S\u1ed5 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\/so-ke-toan-la-gi\/#Vai_tro_cua_so_ke_toan\" title=\"Vai tr\u00f2 c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n\">Vai tr\u00f2 c\u1ee7a s\u1ed5 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\/so-ke-toan-la-gi\/#3_cach_phan_loai_so_ke_toan_pho_bien\" title=\"3 c\u00e1ch ph\u00e2n lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn\">3 c\u00e1ch ph\u00e2n lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn<\/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\/so-ke-toan-la-gi\/#Phan_loai_theo_cach_ghi_chep\" title=\"Ph\u00e2n lo\u1ea1i theo c\u00e1ch ghi ch\u00e9p\">Ph\u00e2n lo\u1ea1i theo c\u00e1ch ghi ch\u00e9p<\/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\/so-ke-toan-la-gi\/#Phan_loai_dua_vao_cau_truc_mau_so\" title=\"Ph\u00e2n lo\u1ea1i d\u1ef1a v\u00e0o c\u1ea5u tr\u00fac m\u1eabu s\u1ed5\">Ph\u00e2n lo\u1ea1i d\u1ef1a v\u00e0o c\u1ea5u tr\u00fac m\u1eabu s\u1ed5<\/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\/so-ke-toan-la-gi\/#Phan_loai_theo_hinh_thuc\" title=\"Ph\u00e2n lo\u1ea1i theo h\u00ecnh th\u1ee9c\">Ph\u00e2n lo\u1ea1i theo h\u00ecnh th\u1ee9c<\/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\/so-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_so_ke_toan_la_gi\"><\/span><strong>T\u00ecm hi\u1ec3u v\u1ec1 s\u1ed5 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 t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c c\u00e1ch ph\u00e2n lo\u1ea1i c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec, h\u00e3y t\u00ecm hi\u1ec3u v\u1ec1 kh\u00e1i ni\u1ec7m c\u1ee7a s\u1ed1 k\u1ebf to\u00e1n l\u00e0 g\u00ec c\u0169ng nh\u01b0 vai tr\u00f2 c\u1ee7a lo\u1ea1i t\u00e0i li\u1ec7u n\u00e0y. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"So_ke_toan_la_gi\"><\/span><strong>S\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>S\u1ed5 k\u1ebf to\u00e1n ch\u00ednh l\u00e0 nh\u1eefng t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c t\u1ea1o d\u01b0\u1edbi c\u00e1c d\u1ea1ng t\u1edd s\u1ed5 theo m\u1eabu quy \u0111\u1ecbnh v\u00e0 c\u00f3 m\u1ed1i li\u00ean h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi nhau. C\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi ch\u00e9p, l\u01b0u gi\u1eef c\u0169ng nh\u01b0 ph\u1ea3n \u00e1nh l\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn kinh t\u1ebf, t\u00e0i ch\u00ednh 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-106.jpeg\" alt=\"T\u00ecm hi\u1ec3u v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?\" class=\"wp-image-1636\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-106.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-106-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-106-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>T\u00ecm hi\u1ec3u v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>T\u1eeb s\u1ed5 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u0169ng nh\u01b0 c\u00e1c c\u01a1 quan th\u1ea9m quy\u1ec1n c\u00f3 th\u1ec3 ki\u1ec3m tra c\u00e1c th\u00f4ng tin m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t, v\u00e0 h\u1ed7 tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb c\u0169ng nh\u01b0 l\u00e3nh \u0111\u1ea1o li\u00ean quan \u0111\u1ebfn kinh t\u1ebf t\u00e0i ch\u00ednh. Nh\u1eefng t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n l\u1eadp s\u1ed5 k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p>S\u1ed5 k\u1ebf to\u00e1n s\u1ebd c\u1ea7n ph\u1ea3i n\u00eau r\u00f5 v\u1ec1 h\u1eadu t\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f9ng c\u00e1c th\u00f4ng tin kh\u00e1c, v\u00ed d\u1ee5 nh\u01b0 t\u00ean s\u1ed5, ng\u00e0y th\u00e0nh l\u1eadp c\u1eeda s\u1ed5, ng\u00e0y \u0111\u00f3ng s\u1ed5 l\u00e0 bao nhi\u00eau c\u0169ng nh\u01b0 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi t\u1ea1o s\u1ed5, ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng, s\u1ed1 trang c\u0169ng nh\u01b0 ph\u1ea3i \u0111\u00f3ng d\u1ea5u gi\u00e1p lai c\u1ea9n th\u1eadn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_so_ke_toan\"><\/span><strong>Vai tr\u00f2 c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nh\u01b0 \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n \u0111\u1ecbnh ngh\u0129a c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec, th\u00ec b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 hi\u1ec3u ra \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n v\u00ec vai tr\u00f2 c\u1ee7a lo\u1ea1i s\u1ed5 s\u00e1ch n\u00e0y. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Ghi ch\u00e9p, l\u01b0u tr\u1eef l\u1ea1i c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, nghi\u1ec7p v\u1ee5 kinh t\u1ebf c\u0169ng nh\u01b0 t\u00e0i ch\u00ednh ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p.<\/li><li>Ghi ch\u00e9p l\u1ea1i chi ti\u1ebft theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5. T\u1eeb nh\u1eefng ghi ch\u00e9p \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 so s\u00e1nh v\u00e0 t\u00ecm ra \u0111\u01b0\u1ee3c c\u00e1c nguy\u00ean nh\u00e2n, \u0111\u01b0a ra \u0111\u01b0\u1ee3c c\u1ea5p h\u01b0\u1edbng gi\u1ea3i quy\u1ebft t\u1ed1t h\u01a1n cho v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh.<\/li><li>\u0110\u00f3ng vai tr\u00f2 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh c\u00e1c c\u00f4ng t\u00e1c li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n.<\/li><\/ul>\n\n\n\n<p>&nbsp;V\u00ec v\u1eady trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n l\u00e0m s\u1ed5 k\u1ebf to\u00e1n, ng\u01b0\u1eddi ghi ch\u00e9p c\u1ea7n ph\u1ea3i t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 v\u00e0 ghi l\u1ea1i k\u1ecbp th\u1eddi. \u0110i\u1ec1u n\u00e0y s\u1ebd tr\u00e1nh cho vi\u1ec7c sai s\u00f3t ho\u1eb7c b\u1ecb thi\u1ebfu c\u00e1c kho\u1ea3n thu chi khi khi b\u1ecb ki\u1ec3m tra tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/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-107.jpeg\" alt=\"S\u1ed5 k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 ghi ch\u00e9p, l\u01b0u tr\u1eef c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh\" class=\"wp-image-1637\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-107.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-107-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-107-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>S\u1ed5 k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 ghi ch\u00e9p, l\u01b0u tr\u1eef c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong><em>>>> Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/ky-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec? Nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n c\u1ea7n bi\u1ebft<\/a><\/em><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_cach_phan_loai_so_ke_toan_pho_bien\"><\/span><strong>3 c\u00e1ch ph\u00e2n lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>S\u1ed5 k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo c\u00e1ch c\u00e1ch th\u1ee9c kh\u00e1c nhau. Trong \u0111\u00f3 c\u00f3 3 c\u00e1ch th\u1ee9c \u0111\u1ec3 ph\u00e2n lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn hi\u1ec7n nay. Bao g\u1ed3m:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_theo_cach_ghi_chep\"><\/span><strong>Ph\u00e2n lo\u1ea1i theo c\u00e1ch ghi ch\u00e9p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u1edbi c\u00e1ch ph\u00e2n lo\u1ea1i n\u00e0y s\u1ebd c\u00f3 3 lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>S\u1ed5 ghi ch\u00e9p tr\u00ecnh t\u1ef1 th\u1eddi gian: \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u01b0u tr\u1eef v\u00e0 ghi ch\u00e9p l\u1ea1i t\u1ea5t c\u1ea3 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn kinh t\u1ebf, t\u00e0i ch\u00ednh theo th\u1ee9 t\u1ef1 th\u1eddi gian ph\u00e1t sinh.<\/li><li>S\u1ed5 ghi ch\u00e9p h\u1ec7 th\u1ed1ng: \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi ch\u00e9p, l\u01b0u tr\u1eef c\u0169ng nh\u01b0 h\u1ec7 th\u1ed1ng h\u00f3a ra c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e1t sinh theo t\u1eebng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/li><li>S\u1ed5 li\u00ean h\u1ee3p: \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u01b0u tr\u1eef v\u00e0 ghi ch\u00e9p c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf theo th\u1ee9 t\u1ef1 th\u1eddi gian c\u0169ng nh\u01b0 theo h\u1ec7 th\u1ed1ng h\u00f3a.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_dua_vao_cau_truc_mau_so\"><\/span><strong>Ph\u00e2n lo\u1ea1i d\u1ef1a v\u00e0o c\u1ea5u tr\u00fac m\u1eabu s\u1ed5<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u1edbi c\u00e1ch ph\u00e2n lo\u1ea1i n\u00e0y s\u1ebd g\u1ed3m 4 lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>S\u1ed5 k\u1ebf to\u00e1n m\u1ed9t b\u00ean: L\u00e0 lo\u1ea1i s\u1ed5 s\u1ebd c\u00f3 hai c\u1ed9t N\u1ee3, C\u00f3 \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp c\u00f9ng m\u1ed9t b\u00ean c\u1ee7a l\u00e0 m\u1ed9t trang trong s\u1ed5 k\u1ebf to\u00e1n.<\/li><li>S\u1ed5 k\u1ebf to\u00e1n hai b\u00ean: t\u01b0\u01a1ng t\u1ef1 v\u1edbi s\u1ed5 m\u1ed9t b\u00ean th\u00ec hai c\u1ed9t N\u1ee3, C\u00f3 s\u1ebd \u0111\u01b0\u1ee3c chia th\u00e0nh hai trang c\u1ee7a s\u1ed5.<\/li><li>S\u1ed5 k\u1ebf to\u00e1n nhi\u1ec1u c\u1ed9t: \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, m\u00e1y t\u00ednh \u0111\u01b0\u1ee3c ph\u00e1t sinh d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u1ed5ng h\u1ee3p v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n theo h\u00ecnh th\u1ee9c chi ti\u1ebft.<\/li><li>S\u1ed5 k\u1ebf to\u00e1n ki\u1ec3u b\u00e0n c\u1edd: \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 ghi ch\u00e9p theo nguy\u00ean t\u1eafc ki\u1ec3u b\u00e0n c\u1edd. M\u1ed7i \u00f4 trong s\u1ed5 k\u1ebf to\u00e1n s\u1ebd ch\u00ednh l\u00e0 b\u1ed9 trang \u0111i\u1ec3m c\u1ee7a d\u00f2ng v\u00e0 c\u1ed9t. V\u00ed d\u1ee5 c\u1ee5 th\u1ec3 \u0111\u1ec3 b\u1ea1n d\u1ec5 h\u00ecnh dung h\u01a1n v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ki\u1ec3u b\u00e0n c\u1edd ch\u00ednh l\u00e0 c\u00e1c lo\u1ea1i s\u1ed5 nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_theo_hinh_thuc\"><\/span><strong>Ph\u00e2n lo\u1ea1i theo h\u00ecnh th\u1ee9c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Theo c\u00e1ch ph\u00e2n lo\u1ea1i n\u00e0y s\u1ed5 k\u1ebf to\u00e1n s\u1ebd bao g\u1ed3m hai lo\u1ea1i ch\u00ednh:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>S\u1ed5 t\u1edd r\u01a1i: L\u00e0 nh\u1eefng lo\u1ea1i s\u1ed5 s\u1ebd \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ri\u00eang bi\u1ec7t theo t\u1eebng t\u1edd kh\u00e1c nhau gi\u00fap cho qu\u00e1 tr\u00ecnh ph\u00e2n c\u00f4ng v\u1ec1 vi\u1ec7c ghi ch\u00e9p s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i h\u01a1n.<\/li><li>S\u1ed5 \u0111\u00f3ng th\u00e0nh quy\u1ec3n: l\u00e0 nh\u1eefng lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u00f3ng th\u00e0nh t\u1eebng quy\u1ec3n v\u00e0 \u0111\u00e1nh s\u1ed1 ri\u00eang bi\u1ec7t t\u1eebng trang. C\u00e1c trang n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd c\u1ee5 th\u1ec3 v\u00e0 c\u00f3 d\u1ea5u gi\u00e1p lai hay v\u00ec x\u00e1c nh\u1eadn. S\u1ed5 k\u1ebf to\u00e1n \u0111\u00f3ng th\u00e0nh quy\u1ec3n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 th\u01b0\u1eddng xuy\u00ean.<\/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-108.jpeg\" alt=\"S\u1ed5 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i theo nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau\" class=\"wp-image-1638\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-108.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-108-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-108-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>S\u1ed5 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i theo nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong><em>>>> Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-doanh-nghiep-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/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>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n v\u00e0 c\u00e1ch ph\u00e2n lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n. Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 gi\u00fap b\u1ea1n hi\u1ec3u h\u01a1n v\u1ec1 <strong>s\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec <\/strong>c\u0169ng nh\u01b0 nh\u1eefng lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n hi\u1ec7n nay. \u0110\u00e2y l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady n\u00ean l\u01b0u \u00fd c\u1ea9n th\u1eadn trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng s\u1ed5 k\u1ebf to\u00e1n. \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>M\u1ed9t trong nh\u1eefng t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u01b0u tr\u1eef, ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ch\u00ednh l\u00e0 s\u1ed5 k\u1ebf to\u00e1n. N\u1ebfu b\u1ea1n \u0111ang t\u00ecm hi\u1ec3u nh\u1eefng th\u00f4ng tin xung quanh v\u1ea5n \u0111\u1ec1 s\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec, h\u00e3y tham kh\u1ea3o b\u00e0i vi\u1ebft \u201cS\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1639,"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":[527,525,526,407,408,524],"class_list":["post-1635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-hinh-thuc-ghi-so-ke-toan-la-gi","tag-hinh-thuc-so-ke-toan-la-gi","tag-mo-so-ke-toan-la-gi","tag-so-ke-toan","tag-so-ke-toan-chi-tiet","tag-so-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>S\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec? 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