{"id":1691,"date":"2022-07-19T06:37:03","date_gmt":"2022-07-19T06:37:03","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1691"},"modified":"2022-07-20T02:48:39","modified_gmt":"2022-07-20T02:48:39","slug":"nguyen-tac-dinh-khoan-ke-toan","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-dinh-khoan-ke-toan\/","title":{"rendered":"\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1c nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n"},"content":{"rendered":"\n<p>\u0110\u01b0\u1ee3c xem l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 c\u1ea7n thi\u1ebft c\u1ee7a doanh nghi\u1ec7p, tuy v\u1eady kh\u00f4ng ph\u1ea3i ai c\u0169ng hi\u1ec3u r\u00f5 v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, h\u00e3y tham kh\u1ea3o ngay b\u00e0i vi\u1ebft c\u1ee7a <strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">vieclamketoan.vn<\/a><\/strong> v\u1ec1 \u201c\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1c <strong>nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong>\u201d 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-69d0025999713\" ><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-69d0025999713\"  type=\"checkbox\" id=\"item-69d0025999713\"><\/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\/nguyen-tac-dinh-khoan-ke-toan\/#Nhung_dieu_can_biet_ve_dinh_khoan_ke_toan_la_gi\" title=\"Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 \u0111\u1ecbnh kho\u1ea3n 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\/nguyen-tac-dinh-khoan-ke-toan\/#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-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-dinh-khoan-ke-toan\/#Y_nghia_dinh_khoan_ke_toan\" title=\"\u00dd ngh\u0129a \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n\">\u00dd ngh\u0129a \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-dinh-khoan-ke-toan\/#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><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-dinh-khoan-ke-toan\/#Mot_so_luu_y_khi_su_dung_dinh_khoan_ke_toan\" title=\"M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi s\u1eed d\u1ee5ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n\">M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi s\u1eed d\u1ee5ng \u0111\u1ecbnh kho\u1ea3n 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-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-dinh-khoan-ke-toan\/#Nhat_ky_chung_cua_doanh_nghiep\" title=\"Nh\u1eadt k\u00fd chung c\u1ee7a doanh nghi\u1ec7p\">Nh\u1eadt k\u00fd chung c\u1ee7a doanh nghi\u1ec7p<\/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\/nguyen-tac-dinh-khoan-ke-toan\/#Cac_tai_khoan_ke_toan_luong_tinh\" title=\"C\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u01b0\u1ee1ng t\u00ednh\">C\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u01b0\u1ee1ng t\u00ednh<\/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\/nguyen-tac-dinh-khoan-ke-toan\/#Tim_hieu_ro_rang_chi_tiet_ve_che_do_ke_toan\" title=\"T\u00ecm hi\u1ec3u r\u00f5 r\u00e0ng, chi ti\u1ebft v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n\">T\u00ecm hi\u1ec3u r\u00f5 r\u00e0ng, chi ti\u1ebft v\u1ec1 ch\u1ebf \u0111\u1ed9 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-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-dinh-khoan-ke-toan\/#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=\"Nhung_dieu_can_biet_ve_dinh_khoan_ke_toan_la_gi\"><\/span><strong>Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 \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>Vi\u1ec7c hi\u1ec3u \u0111\u01b0\u1ee3c \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec, \u00fd ngh\u0129a c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y s\u1ebd gi\u00fap cho c\u00f4ng vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 h\u01a1n. C\u1ee5 th\u1ec3 n\u1ed9i dung nh\u01b0 sau:<\/p>\n\n\n\n<h3 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><\/h3>\n\n\n\n<p>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 t\u00ean g\u1ecdi kh\u00e1c c\u1ee7a h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng, nhi\u1ec7m v\u1ee5 v\u1edbi m\u1ee5c \u0111\u00edch ghi ch\u00e9p, x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n b\u00ean n\u00e0o l\u00e0 b\u00ean ghi N\u1ee3, b\u00ean n\u00e0o l\u00e0 b\u00ean ghi C\u00f3 s\u1ed1 ti\u1ec1n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00e1t sinh. \u0110\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, b\u1ea1n s\u1ebd c\u1ea7n n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c b\u1ea3ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p>Hi\u1ec3u \u0111\u01a1n gi\u1ea3n h\u01a1n, \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n ch\u00ednh l\u00e0 vi\u1ec7c ghi nh\u1eadn nh\u1eefng th\u00f4ng tin k\u1ebf to\u00e1n. Vi\u1ec7c ghi ch\u00e9p n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p, \u0111\u1ea3m b\u1ea3o \u0111\u00fang v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5.<\/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-130.jpeg\" alt=\"Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?\" class=\"wp-image-1692\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-130.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-130-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-130-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_dinh_khoan_ke_toan\"><\/span><strong>\u00dd ngh\u0129a \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u1eady, \u00fd ngh\u0129a c\u1ee7a vi\u1ec7c \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? Nh\u01b0 \u0111\u00e3 gi\u1ea3i th\u00edch \u1edf ph\u1ea7n kh\u00e1i ni\u1ec7m \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec, b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y \u0111\u00e2y l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh c\u1ea7n thi\u1ebft v\u1edbi ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Qua \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, doanh nghi\u1ec7p s\u1ebd:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c s\u1ed1 t\u00e0i kho\u1ea3n n\u1ee3 hi\u1ec7n t\u1ea1i l\u00e0 bao nhi\u00eau?<\/li><li>X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u00f9 v\u00e0o t\u00e0i kho\u1ea3n n\u1ee3 bao nhi\u00eau?<\/li><li>Gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c n\u1ebfu c\u00f3 nhi\u1ec1u lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, nhi\u1ec1u m\u1eb7t h\u00e0ng, s\u1ea3n ph\u1ea9m kh\u00e1c nhau.<\/li><\/ul>\n\n\n\n<h3 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><\/h3>\n\n\n\n<p>Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, b\u1ea1n c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Ghi b\u00ean N\u1ee3 tr\u01b0\u1edbc, ghi b\u00ean C\u00f3 sau v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/li><li>Trong qu\u00e1 tr\u00ecnh ghi N\u1ee3 &#8211; C\u00f3, ph\u1ea7n d\u00f2ng ghi C\u00f3 c\u1ea7n so le v\u1edbi d\u00f2ng ghi N\u1ee3.<\/li><li>N\u1ebfu xu\u1ea5t hi\u1ec7n \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u00f3 bi\u1ebfn \u0111\u1ed9ng t\u0103ng\/gi\u1ea3m, th\u00ec ph\u1ea3i t\u00e1ch bi\u1ec7t bi\u1ebfn \u0111\u1ed9ng t\u0103ng ghi 1 b\u00ean v\u00e0 bi\u1ebfn \u0111\u1ed9ng gi\u1ea3m ghi m\u1ed9t b\u00ean.<\/li><li>T\u1ed5ng gi\u00e1 tr\u1ecb b\u00ean C\u00f3 ph\u1ea3i b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb b\u00ean N\u1ee3.<\/li><li>V\u1edbi c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 bi\u1ebfn \u0111\u1ed9ng, t\u0103ng b\u00ean n\u00e0o, s\u1ed1 d\u01b0 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ghi t\u01b0\u01a1ng \u1ee9ng v\u1edbi b\u00ean \u0111\u00f3.<\/li><li>Nh\u1eefng t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh nh\u01b0 131, 1388, 136, 331, 336, 333,\u2026 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u1ea3 b\u00ean ghi N\u1ee3 v\u00e0 b\u00ean Ghi c\u00f3.<\/li><li>Nh\u1eefng t\u00e0i kho\u1ea3n lo\u1ea1i 5, 6, 7, 8, 9 h\u1ea7u h\u1ebft s\u1ebd kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0.<\/li><\/ul>\n\n\n\n<p><strong><em>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/cach-dinh-khoan-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">T\u1ed5ng h\u1ee3p c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nhanh v\u00e0 hi\u1ec7u qu\u1ea3<\/a><\/em><\/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-131.jpeg\" alt=\"Khi th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n c\u1ea7n n\u1eafm r\u00f5 c\u00e1c nguy\u00ean t\u1eafc c\u1ea7n thi\u1ebft\" class=\"wp-image-1693\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-131.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-131-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-131-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>Khi th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n c\u1ea7n n\u1eafm r\u00f5 c\u00e1c nguy\u00ean t\u1eafc c\u1ea7n thi\u1ebft<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khi_su_dung_dinh_khoan_ke_toan\"><\/span><strong>M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi s\u1eed d\u1ee5ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng v\u1edbi k\u1ebf to\u00e1n vi\u00ean v\u00e0 doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng g\u00f3p ph\u1ea7n gi\u00fap doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0, nh\u00e0 n\u01b0\u1edbc hi\u1ec3u h\u01a1n v\u1ec1 doanh nghi\u1ec7p. Do \u0111\u00f3, khi \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<p>\u0110\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n vi\u00ean s\u1ebd l\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n xem x\u00e9t v\u1ec1 nh\u1eefng y\u1ebfu t\u1ed1, ch\u01b0\u01a1ng tr\u00ecnh, v\u1ea5n \u0111\u1ec1, d\u1ef1 \u00e1n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh. Nh\u1eefng \u0111i\u1ec1u n\u00e0y c\u1ea7n ph\u1ea3i ph\u00f9 h\u1ee3p, \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean y\u00eau c\u1ea7u th\u00ec m\u1edbi \u0111\u01b0\u1ee3c th\u00f4ng qua. V\u00ec v\u1eady, khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, b\u1ea1n s\u1ebd c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 sau \u0111\u00e2y:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nhat_ky_chung_cua_doanh_nghiep\"><\/span><strong>Nh\u1eadt k\u00fd chung c\u1ee7a doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>K\u1ebf to\u00e1n vi\u00ean c\u1ea7n l\u01b0u \u00fd xem l\u1ea1i nh\u1eefng cu\u1ed1n nh\u1eadt k\u00fd chung c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n. Nh\u1eefng t\u00e0i li\u1ec7u n\u00e0y th\u01b0\u1eddng s\u1ebd ghi l\u1ea1i c\u00e1c th\u00f4ng tin, k\u1ebf ho\u1ea1ch chi ti\u00eau c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c trong qu\u00e1 kh\u1ee9.<\/p>\n\n\n\n<p>Qu\u00e1 tr\u00ecnh xem l\u1ea1i nh\u1eadt k\u00fd chung s\u1ebd gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt th\u00eam nhi\u1ec1u th\u00f4ng tin h\u01a1n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n tr\u01b0\u1edbc \u0111\u00f3. Ngo\u00e0i ra, nh\u1eefng th\u00f4ng tin t\u1eeb nh\u1eadt k\u00fd chung s\u1ebd gi\u00fap b\u1ea1n c\u00f3 c\u01a1 s\u1edf, c\u0103n c\u1ee9 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh kho\u1ea3n, ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n li\u00ean quan ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi v\u0103n h\u00f3a c\u1ee7a doanh nghi\u1ec7p, t\u00ecnh h\u00ecnh kinh t\u1ebf hi\u1ec7n t\u1ea1i.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_tai_khoan_ke_toan_luong_tinh\"><\/span><strong>C\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u01b0\u1ee1ng t\u00ednh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 kh\u00e1c c\u1ea7n l\u01b0u \u00fd ch\u00ednh l\u00e0 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u01b0\u1ee1ng t\u00ednh (v\u00ed d\u1ee5 nh\u01b0 133, 136, 338,\u2026). Nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y s\u1ebd ph\u00f9 h\u1ee3p khi doanh nghi\u1ec7p ph\u00e1t sinh nh\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean v\u00e0 b\u1ea1n ch\u01b0a bi\u1ebfn n\u00ean l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0o.<\/p>\n\n\n\n<p>D\u1ef1a v\u00e0o s\u1ef1 ph\u00e2n lo\u1ea1i n\u00e0y, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng s\u1ebd th\u1ef1c hi\u1ec7n c\u00e2n nh\u1eafc lo\u1ea1i t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p sau \u0111\u00f3. V\u00ec v\u1eady, khi s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh, b\u1ea1n n\u00ean ghi ch\u00fa l\u1ea1i tr\u01b0\u1eddng h\u1ee3p v\u00e0 l\u00ed do v\u00ec sao b\u1ea1n s\u1eed d\u1ee5ng n\u00f3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tim_hieu_ro_rang_chi_tiet_ve_che_do_ke_toan\"><\/span><strong>T\u00ecm hi\u1ec3u r\u00f5 r\u00e0ng, chi ti\u1ebft v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>B\u00ean c\u1ea1nh nh\u1eefng l\u01b0u \u00fd tr\u00ean, tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, b\u1ea1n n\u00ean t\u00ecm hi\u1ec3u, \u0111\u1ecdc k\u1ef9 v\u1ec1 nh\u1eefng ch\u1ebf \u0111\u1ed9 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t c\u1ea7n thi\u1ebft v\u1edbi nh\u1eefng b\u1ea1n k\u1ebf to\u00e1n vi\u00ean ch\u01b0a c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m, m\u1edbi l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Khi n\u1eafm r\u00f5 v\u1ec1 c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, b\u1ea1n c\u00f3 th\u1ec3 c\u00f3 th\u00eam nhi\u1ec1u th\u00f4ng tin, c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu h\u01a1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n. Ngo\u00e0i ra, v\u1ea5n \u0111\u1ec1 n\u00e0y c\u0169ng s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c b\u1ea1n c\u00f3 \u0111\u1ecbnh kho\u1ea3n ch\u00ednh x\u00e1c, ph\u00f9 h\u1ee3p v\u1edbi c\u00f4ng ty, doanh nghi\u1ec7p m\u00ecnh \u0111ang l\u00e0m vi\u1ec7c hay kh\u00f4ng.<\/p>\n\n\n\n<p><strong><em>&gt;&gt;&gt; C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <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<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-132.jpeg\" alt=\"T\u00ecm hi\u1ec3u r\u00f5 r\u00e0ng, chi ti\u1ebft v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n\" class=\"wp-image-1694\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-132.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-132-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-132-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>T\u00ecm hi\u1ec3u r\u00f5 r\u00e0ng, chi ti\u1ebft v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n<\/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>Hy v\u1ecdng v\u1edbi nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c chia s\u1ebb \u1edf tr\u00ean, b\u1ea1n s\u1ebd hi\u1ec3u h\u01a1n v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec, nh\u1eefng <strong>nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong> l\u00e0 g\u00ec. C\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf hi\u1ec7n nay. \u0110\u1eebng qu\u00ean theo d\u00f5i th\u00eam&nbsp;<strong><a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Topcv.vn<\/a><\/strong>&nbsp;\u0111\u1ec3 bi\u1ebft th\u00eam nhi\u1ec1u th\u00f4ng tin&nbsp;<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>&nbsp;n\u1eefa nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u01b0\u1ee3c xem l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 c\u1ea7n thi\u1ebft c\u1ee7a doanh nghi\u1ec7p, tuy v\u1eady kh\u00f4ng ph\u1ea3i ai c\u0169ng hi\u1ec3u r\u00f5 v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, h\u00e3y tham kh\u1ea3o ngay b\u00e0i vi\u1ebft c\u1ee7a vieclamketoan.vn v\u1ec1 \u201c\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1c nguy\u00ean [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1695,"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":[430,507,431,505,504,506],"class_list":["post-1691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-cac-loai-dinh-khoan-ke-toan","tag-cac-nguyen-tac-dinh-khoan-ke-toan","tag-khai-niem-dinh-khoan-ke-toan","tag-nguyen-tac-dinh-khoan-ke-toan","tag-nguyen-tac-dinh-khoan-ke-toan-ngan-hang","tag-nguyen-tac-dinh-khoan-trong-ke-toan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? 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