{"id":1641,"date":"2022-07-19T03:35:03","date_gmt":"2022-07-19T03:35:03","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1641"},"modified":"2022-12-22T09:27:52","modified_gmt":"2022-12-22T09:27:52","slug":"dinh-khoan-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/dinh-khoan-ke-toan-la-gi\/","title":{"rendered":"\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n"},"content":{"rendered":"\n<p>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 c\u0103n b\u1ea3n nh\u1ea5t m\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m \u0111\u01b0\u1ee3c. Trong b\u00e0i vi\u1ebft ng\u00e0y h\u00f4m nay <strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">vieclamketoan.vn<\/a><\/strong> s\u1ebd cung c\u1ea5p cho b\u1ea1n \u0111\u1ecbnh ngh\u0129a <strong>\u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/strong> v\u00e0 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u01a1 b\u1ea3n nh\u1ea5t, \u0111\u1eebng b\u1ecf qua 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-69d989385430f\" ><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-69d989385430f\"  type=\"checkbox\" id=\"item-69d989385430f\"><\/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\/dinh-khoan-ke-toan-la-gi\/#Dinh_khoan_ke_toan_la_gi\" title=\"\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">\u0110\u1ecbnh kho\u1ea3n 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\/dinh-khoan-ke-toan-la-gi\/#Nguyen_tac_dinh_khoan_ke_toan_la_gi\" title=\"Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/dinh-khoan-ke-toan-la-gi\/#Nguyen_tac_su_dung_cac_tai_khoan_ke_toan_la_gi\" title=\"Nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">Nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n 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-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/dinh-khoan-ke-toan-la-gi\/#Quy_trinh_dinh_khoan_ke_toan_co_ban_la_gi\" title=\"Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u01a1 b\u1ea3n l\u00e0 g\u00ec?\">Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u01a1 b\u1ea3n 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\/dinh-khoan-ke-toan-la-gi\/#Xac_dinh_doi_tuong_ke_toan\" title=\"X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n&nbsp;\">X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n&nbsp;<\/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\/dinh-khoan-ke-toan-la-gi\/#Xac_dinh_tai_khoan_ke_toan_co_lien_quan\" title=\"X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 li\u00ean quan\">X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 li\u00ean quan<\/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\/dinh-khoan-ke-toan-la-gi\/#Xac_dinh_xu_huong_bien_dong_cua_cac_tai_khoan\" title=\"X\u00e1c \u0111\u1ecbnh xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n\">X\u00e1c \u0111\u1ecbnh xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n<\/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\/dinh-khoan-ke-toan-la-gi\/#Dinh_khoan\" title=\"\u0110\u1ecbnh kho\u1ea3n\">\u0110\u1ecbnh kho\u1ea3n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/dinh-khoan-ke-toan-la-gi\/#Mot_so_luu_y_quan_trong\" title=\"M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng\">M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vieclamketoan.vn\/blog\/dinh-khoan-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=\"Dinh_khoan_ke_toan_la_gi\"><\/span><strong>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ch\u00fang ta x\u00e1c \u0111\u1ecbnh ghi ch\u00e9p s\u1ed1 ti\u1ec1n c\u1ee7a m\u1ed9t nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh. N\u00f3 \u0111\u01b0\u1ee3c sinh ra v\u00e0o b\u00ean n\u1ee3 b\u00ean c\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n. Th\u00f4ng th\u01b0\u1eddng \u0111\u1ecbnh kho\u1ea3n \u0111\u01b0\u1ee3c chia ra l\u00e0m 2 lo\u1ea1i \u0111\u00f3 l\u00e0 \u0111\u1ecbnh kho\u1ea3n gi\u1ea3n \u0111\u01a1n v\u00e0 \u0111\u1ecbnh kho\u1ea3n ph\u1ee9c t\u1ea1p.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ecbnh kho\u1ea3n gi\u1ea3n \u0111\u01a1n l\u00e0 \u0111\u1ecbnh kho\u1ea3n m\u00e0 ch\u1ec9 li\u00ean quan t\u1edbi 2 lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/li>\n\n\n\n<li>\u0110\u1ecbnh kho\u1ea3n ph\u1ee9c t\u1ea1p l\u00e0 lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n c\u00f3 li\u00ean quan t\u1edbi 3 lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p tr\u1edf l\u00ean.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-24.png\" alt=\"\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?\" class=\"wp-image-1642\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-24.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-24-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-24-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>\u0110\u1ecbnh kho\u1ea3n 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=\"Nguyen_tac_dinh_khoan_ke_toan_la_gi\"><\/span><strong>Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n s\u1ebd lu\u00f4n ph\u1ea3i tu\u00e2n theo nguy\u00ean t\u1eafc sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ec3 \u0111\u1ecbnh kho\u1ea3n \u0111\u01b0\u1ee3c th\u00ec c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n ghi N\u1ee3 tr\u01b0\u1edbc v\u00e0 C\u00f3 sau.<\/li>\n\n\n\n<li>Khi \u1edf c\u00f9ng m\u1ed9t \u0111\u1ecbnh kho\u1ea3n t\u1ed5ng s\u1ed1 ti\u1ec1n ghi v\u00e0o b\u00ean N\u1ee3 s\u1ebd b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n ghi v\u00e0o b\u00ean C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n.<\/li>\n\n\n\n<li>M\u1ed9t \u0111\u1ecbnh kho\u1ea3n ph\u1ee9c t\u1ea1p th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00e1ch ra th\u00e0nh nhi\u1ec1u \u0111\u1ecbnh kho\u1ea3n \u0111\u01a1n, nh\u01b0ng kh\u00f4ng th\u1ec3 l\u00e0m ng\u01b0\u1ee3c l\u1ea1i.<\/li>\n\n\n\n<li>\u0110\u1ecbnh kho\u1ea3n \u0111\u01a1n l\u00e0 \u0111\u1ecbnh kho\u1ea3n li\u00ean quan \u0111\u1ebfn m\u1ed9t t\u00e0i kho\u1ea3n ghi n\u1ee3 \u0111\u1ed1i \u1ee9ng v\u1edbi m\u1ed9t t\u00e0i kho\u1ea3n ghi C\u00f3.<\/li>\n\n\n\n<li>\u0110\u1ecbnh kho\u1ea3n ph\u1ee9c t\u1ea1p s\u1ebd li\u00ean quan \u00edt nh\u1ea5t t\u1edbi 3 lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p tr\u1edf l\u00ean. C\u1ee5 th\u1ec3 l\u00e0: m\u1ed9t TK ghi N\u1ee3 \u0111\u1ed1i \u1ee9ng v\u1edbi nhi\u1ec1u TK ghi c\u00f3, m\u1ed9t TK ghi c\u00f3 \u0111\u1ed1i \u1ee9ng v\u1edbi nhi\u1ec1u TK ghi n\u1ee3, nhi\u1ec1u t\u00e0i kho\u1ea3n ghi n\u1ee3 \u0111\u1ed1i \u1ee9ng v\u1edbi nhi\u1ec1u TK ghi c\u00f3.<\/li>\n<\/ul>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/nghiep-vu-ke-toan-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">5+ Nghi\u1ec7p V\u1ee5 K\u1ebf To\u00e1n B\u00e1n H\u00e0ng Chi Ti\u1ebft Nh\u1ea5t Trong Doanh Nghi\u1ec7p<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_su_dung_cac_tai_khoan_ke_toan_la_gi\"><\/span><strong>Nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>C\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u1ec1u s\u1ebd c\u00f3 m\u1ed9t khung nguy\u00ean t\u1eafc c\u1ed1 \u0111\u1ecbnh \u0111\u00f3 l\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e0i kho\u1ea3n lo\u1ea1i 1;2;6;8, mang t\u00ednh ch\u1ea5t t\u00e0i s\u1ea3n. Theo nguy\u00ean t\u1eafc ph\u00e1t sinh t\u0103ng ghi b\u00ean N\u1ee3, gi\u1ea3m th\u00ec ghi b\u00ean C\u00f3.<\/li>\n\n\n\n<li>T\u00e0i kho\u1ea3n lo\u1ea1i lo\u1ea1i: 3;4;5;7, mang t\u00ednh ch\u1ea5t ngu\u1ed3n v\u1ed1n. Theo nguy\u00ean t\u1eafc ng\u01b0\u1ee3c l\u1ea1i so v\u1edbi T\u00e0i kho\u1ea3n lo\u1ea1i 1;2;6;8.<\/li>\n\n\n\n<li>Nguy\u00ean t\u1eafc theo s\u01a1 \u0111\u1ed3 ch\u1eef T s\u1ebd d\u1ec5 d\u00e0ng ghi nh\u1edb h\u01a1n. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo m\u00f4 h\u00ecnh ch\u1eef T l\u00e0 b\u00ean tr\u00e1i l\u00e0 b\u00ean N\u1ee3, b\u00ean ph\u1ea3i l\u00e0 b\u00ean C\u00f3.<\/li>\n\n\n\n<li>C\u00e1c t\u00e0i kho\u1ea3n \u0111\u1eb7c bi\u1ec7t nh\u01b0 214 &#8211; Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh 521 \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu s\u1ebd c\u00f3 k\u1ebft c\u1ea5u \u0111i ng\u01b0\u1ee3c l\u1ea1i k\u1ebft c\u1ea5u chung. C\u1ee5 th\u1ec3 TK 214: t\u0103ng b\u00ean C\u00f3, gi\u1ea3m b\u00ean N\u1ee3. TK 521 th\u00ec ng\u01b0\u1ee3c l\u1ea1i.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-25.png\" alt=\"Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?\" class=\"wp-image-1643\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-25.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-25-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-25-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n 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=\"Quy_trinh_dinh_khoan_ke_toan_co_ban_la_gi\"><\/span><strong>Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u01a1 b\u1ea3n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n s\u1ebd tu\u00e2n theo m\u1ed9t quy tr\u00ecnh c\u01a1 b\u1ea3n \u0111\u00f3 l\u00e0:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Xac_dinh_doi_tuong_ke_toan\"><\/span><strong>X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ea7u ti\u00ean b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh, t\u1eeb \u0111\u00f3 xem nh\u1eefng nghi\u1ec7p v\u1ee5 \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n n\u00e0o.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Xac_dinh_tai_khoan_ke_toan_co_lien_quan\"><\/span><strong>X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 li\u00ean quan<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ch\u00ednh l\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb, v\u00e0 t\u00e0i kho\u1ea3n d\u00f9ng cho \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n \u0111\u00f3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Xac_dinh_xu_huong_bien_dong_cua_cac_tai_khoan\"><\/span><strong>X\u00e1c \u0111\u1ecbnh xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Lo\u1ea1i t\u00e0i kho\u1ea3n v\u00e0 xu h\u01b0\u1edbng t\u0103ng, gi\u1ea3m c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n \u0111\u00f3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dinh_khoan\"><\/span><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u1ee9c l\u00e0 x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n ghi N\u1ee3 v\u00e0 ghi C\u00f3, v\u00e0 th\u1ef1c hi\u1ec7n ghi s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<p><strong><em>V\u00ed d\u1ee5 m\u1ed9t ng\u01b0\u1eddi n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n m\u1eb7t v\u00e0o ng\u00e2n h\u00e0ng.<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/li>\n<\/ul>\n\n\n\n<p>C\u00f3 2 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n<\/li>\n<\/ul>\n\n\n\n<p>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n s\u1eed d\u1ee5ng d\u1ef1a theo th\u00f4ng t\u01b0 133\/2016\/TT-BTC.<\/p>\n\n\n\n<p>T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n li\u00ean quan t\u1edbi nghi\u1ec7p v\u1ee5 l\u00e0 111: Ti\u1ec1n m\u1eb7t (ti\u1ec1n VN\u0110) v\u00e0 1121 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (ti\u1ec1n VN\u0110).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u01b0\u1edbc 3: Xu h\u01b0\u1edbng t\u0103ng, gi\u1ea3m<\/li>\n<\/ul>\n\n\n\n<p>TK 1111: gi\u1ea3m 100 tri\u1ec7u \u0111\u1ed3ng, TK 1121: t\u0103ng 100 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u01b0\u1edbc 4: Ti\u1ebfn h\u00e0nh \u0111\u1ecbnh kho\u1ea3n<\/li>\n<\/ul>\n\n\n\n<p>TK 1121 t\u0103ng l\u00ean 100 tri\u1ec7u \u0111\u1ed3ng:&nbsp; N\u1ee3 t\u00e0i kho\u1ea3n 1121, s\u1ed1 ti\u1ec1n 100 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n<p>TK 1111 gi\u1ea3m 100 tri\u1ec7u \u0111\u1ed3ng: C\u00f3 t\u00e0i kho\u1ea3n 1111, s\u1ed1 ti\u1ec1n 100 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n<p>Ta r\u00fat ra \u0111\u01b0\u1ee3c \u0111\u1ecbnh kho\u1ea3n nh\u01b0 sau:&nbsp;<\/p>\n\n\n\n<p>N\u1ee3 TK 1121: 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n\n\n\n<p>C\u00f3 TK 1111: 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_quan_trong\"><\/span><strong>M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd b\u1ea1n kh\u00f4ng th\u1ec3 b\u1ecf qua trong qu\u00e1 tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Xem l\u1ea1i s\u1ed5 Nh\u1eadt k\u00fd chung c\u1ee7a doanh nghi\u1ec7p qua t\u1eebng n\u0103m<\/li>\n<\/ul>\n\n\n\n<p>Th\u1ef1c t\u1ebf, c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh m\u1ed7i n\u0103m s\u1ebd c\u00f3 s\u1ef1 tr\u00f9ng h\u1ee3p. Vi\u1ec7c xem l\u1ea1i nh\u1eadt k\u00fd chung s\u1ebd gi\u00fap b\u1ea1n bi\u1ebft nghi\u1ec7p v\u1ee5 \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh kho\u1ea3n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o v\u00e0 l\u00e0m t\u01b0\u01a1ng t\u1ef1 \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e0i kho\u1ea3n 138, 338<\/li>\n<\/ul>\n\n\n\n<p>V\u1edbi m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh l\u1ea7n \u0111\u1ea7u ti\u00ean xu\u1ea5t hi\u1ec7n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u00e0 b\u1ea1n ch\u01b0a bi\u1ebft s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0o th\u00ec h\u00e3y t\u1ea1m \u0111\u01b0a v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh nh\u01b0 138, 338. B\u1ea1n c\u00f3 th\u1ec3 ho\u00e0n to\u00e0n y\u00ean t\u00e2m v\u1ec1 \u0111i\u1ec1u n\u00e0y v\u00ec k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n tr\u01b0\u1edfng s\u1ebd bi\u1ebft c\u00e1ch x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 n\u00e0y sao cho ph\u00f9 h\u1ee3p nh\u1ea5t.<\/p>\n\n\n\n<p><strong>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-cong-no-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf To\u00e1n C\u00f4ng N\u1ee3 L\u00e0 G\u00ec? B\u1ea3n M\u00f4 T\u1ea3 C\u00f4ng Vi\u1ec7c K\u1ebf To\u00e1n C\u00f4ng N\u1ee3 Chi Ti\u1ebft<\/a><\/strong><\/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-26.png\" alt=\"H\u00e3y t\u1ea1m \u0111\u01b0a v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh nh\u01b0 138, 338 n\u1ebfu ch\u01b0a bi\u1ebft \u0111\u01b0a v\u00e0o TK n\u00e0o\" class=\"wp-image-1644\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-26.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-26-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-26-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>H\u00e3y t\u1ea1m \u0111\u01b0a v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh nh\u01b0 138, 338 n\u1ebfu ch\u01b0a bi\u1ebft \u0111\u01b0a v\u00e0o TK n\u00e0o<\/em><\/figcaption><\/figure><\/div>\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ecdc k\u1ef9 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/li>\n<\/ul>\n\n\n\n<p>Mu\u1ed1n <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-dinh-khoan-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/a><\/strong> ch\u00ednh x\u00e1c, \u0111\u1ea1t chu\u1ea9n th\u00ec b\u1ea1n c\u1ea7n \u0111\u1ecdc k\u1ef9 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p r\u1ed3i t\u1eeb \u0111\u00f3 \u00e1p d\u1ee5ng v\u00e0o c\u00f4ng vi\u1ec7c th\u1ef1c ti\u1ec5n.<\/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 cung c\u1ea5p cho b\u1ea1n \u0111\u1ecbnh ngh\u0129a <strong>\u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0\u00a0g\u00ec <\/strong>v\u00e0 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n. \u0110\u1eebng qu\u00ean theo d\u00f5i th\u00eam <strong><a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Topcv.vn<\/a><\/strong> \u0111\u1ec3 bi\u1ebft th\u00eam nhi\u1ec1u th\u00f4ng tin <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> n\u1eefa nh\u00e9!<\/p>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/phan-mem-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">Top 5 c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng hi\u1ec7n nay<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 c\u0103n b\u1ea3n nh\u1ea5t m\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m \u0111\u01b0\u1ee3c. 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