{"id":2329,"date":"2022-11-24T09:45:25","date_gmt":"2022-11-24T09:45:25","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=2329"},"modified":"2022-11-24T09:45:58","modified_gmt":"2022-11-24T09:45:58","slug":"che-do-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/che-do-ke-toan-la-gi\/","title":{"rendered":"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ed5 bi\u1ebfn nh\u1ea5t"},"content":{"rendered":"\n<p>B\u1ea1n \u0111\u00e3 t\u1eebng nghe r\u1ea5t nhi\u1ec1u v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0ng l\u1ea1i kh\u00f4ng bi\u1ebft ch\u00fang l\u00e0 g\u00ec? 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 mang t\u1edbi cho b\u1ea1n \u0111\u1ecbnh ngh\u0129a v\u1ec1 <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/che-do-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/a><\/strong> v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay.<\/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-69d98936ba1cf\" ><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-69d98936ba1cf\"  type=\"checkbox\" id=\"item-69d98936ba1cf\"><\/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\/che-do-ke-toan-la-gi\/#Che_do_ke_toan_la_gi\" title=\"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">Ch\u1ebf \u0111\u1ed9 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\/che-do-ke-toan-la-gi\/#Cac_che_do_ke_toan_doanh_nghiep_pho_bien_nhat\" title=\"C\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ed5 bi\u1ebfn nh\u1ea5t\">C\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ed5 bi\u1ebfn nh\u1ea5t<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/che-do-ke-toan-la-gi\/#Che_do_ke_toan_doanh_nghiep_sieu_nho\" title=\"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/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\/che-do-ke-toan-la-gi\/#Che_do_ke_toan_tai_nhung_doanh_nghiep_nho_va_vua\" title=\"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u1ea1i nh\u1eefng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u1ea1i nh\u1eefng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/che-do-ke-toan-la-gi\/#Che_do_ke_toan_chung_trong_cac_doanh_nghiep\" title=\"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n chung trong c\u00e1c doanh nghi\u1ec7p\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n chung trong c\u00e1c doanh nghi\u1ec7p<\/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\/che-do-ke-toan-la-gi\/#Che_do_ke_toan_voi_doanh_nghiep_hanh_chinh_su_nghiep\" title=\"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u1edbi doanh nghi\u1ec7p h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u1edbi doanh nghi\u1ec7p h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Che_do_ke_toan_la_gi\"><\/span><strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec? Theo nh\u1eefng g\u00ec \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n n\u0103m 2015 th\u00ec ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 nh\u1eefng quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn v\u1ec1 m\u1ed9t l\u0129nh v\u1ef1c ho\u1eb7c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n do c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n v\u1ec1 k\u1ebf to\u00e1n ban h\u00e0nh.<\/p>\n\n\n\n<p>Do v\u1eady k\u1ebf to\u00e1n s\u1ebd l\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n thu th\u1eadp, x\u1eed l\u00fd th\u00f4ng tin, s\u1ed1 li\u1ec7u theo \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 n\u1ed9i dung \u0111\u1ec3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u0111i theo \u0111\u00fang chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/p>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u 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><\/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\/11\/che-do-ke-toan-la-gi-topcv-1.png\" alt=\"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec?\u00a0\" class=\"wp-image-2330\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/11\/che-do-ke-toan-la-gi-topcv-1.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/11\/che-do-ke-toan-la-gi-topcv-1-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/11\/che-do-ke-toan-la-gi-topcv-1-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec?\u00a0<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_che_do_ke_toan_doanh_nghiep_pho_bien_nhat\"><\/span><strong>C\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ed5 bi\u1ebfn nh\u1ea5t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Sau khi t\u00ecm hi\u1ec3u ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec th\u00ec ch\u1eafc h\u1eb3n b\u1ea1n c\u0169ng \u0111ang th\u1eafc m\u1eafc v\u1ec1 c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Th\u1ef1c t\u1ebf ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, ng\u00e0nh ngh\u1ec1 v\u00e0 s\u1ea3n ph\u1ea9m cung \u1ee9ng l\u00e0 g\u00ec.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Che_do_ke_toan_doanh_nghiep_sieu_nho\"><\/span><strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec? Theo th\u00f4ng t\u01b0 s\u1ed1 132\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 quy m\u00f4 si\u00eau nh\u1ecf:<\/p>\n\n\n\n<p><strong><em>Th\u00f4ng tin chung<\/em><\/strong><\/p>\n\n\n\n<p>Ng\u00e0y ban h\u00e0nh: 28\/12\/2018; ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c ban h\u00e0nh 15\/2\/2019, \u00e1p d\u1ee5ng v\u00e0o n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u, ho\u1eb7c c\u00f3 th\u1ec3 l\u00e0 sau ng\u00e0y 01\/04\/2019.<\/p>\n\n\n\n<p><strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00e0 to\u00e0n b\u1ed9 doanh nghi\u1ec7p c\u00f3 quy m\u00f4 si\u00eau nh\u1ecf, d\u1ef1a theo Th\u00f4ng t\u01b0 s\u1ed1 132\/2018\/TT-BTC ho\u1eb7c theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 si\u00eau nh\u1ecf kh\u00f4ng c\u1ea7n c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/don-vi-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/a><\/strong> \u0111\u1ec3 l\u00e0m c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n ho\u1eb7c c\u00f4ng vi\u1ec7c c\u1ee7a v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Che_do_ke_toan_tai_nhung_doanh_nghiep_nho_va_vua\"><\/span><strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u1ea1i nh\u1eefng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba s\u1ebd d\u1ef1a v\u00e0o th\u00f4ng t\u01b0 133\/2016\/TT-BTC:<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/11\/che-do-ke-toan-la-gi-topcv-2.png\" alt=\"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho nh\u1eefng doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o ng\u00e0y 26\/08\/2016\" class=\"wp-image-2331\" width=\"800\" height=\"500\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/11\/che-do-ke-toan-la-gi-topcv-2.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/11\/che-do-ke-toan-la-gi-topcv-2-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/11\/che-do-ke-toan-la-gi-topcv-2-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em><em>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho nh\u1eefng doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o ng\u00e0y 26\/08\/2016<\/em><\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong><em>Th\u00f4ng tin chung<\/em><\/strong><\/p>\n\n\n\n<p>\u0110\u01b0\u1ee3c ban h\u00e0nh v\u00e0o ng\u00e0y 26\/08\/2016; ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c l\u00e0 01\/01\/2017. C\u00f3 th\u1ec3 thay th\u1ebf cho Quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110-BTC ng\u00e0y 14\/09\/2006.<\/p>\n\n\n\n<p><strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba theo th\u00f4ng t\u01b0 133\/2016\/TT-BTC, c\u00f3 th\u1ec3 bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p si\u00eau nh\u1ecf, \u1edf t\u1ea5t c\u1ea3 m\u1ecdi l\u0129nh v\u1ef1c, th\u00e0nh ph\u1ea7n kinh t\u1ebf theo quy \u0111\u1ecbnh tr\u1eeb nh\u1eefng doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c nh\u1eefng c\u00f4ng ty \u0111\u1ea1i ch\u00fang, h\u1ee3p t\u00e1c x\u00e3 hay li\u00ean h\u1ee3p t\u00e1c x\u00e3.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba s\u1ebd \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC, c\u00f3 th\u1ec3 c\u00f3 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u00f4ng b\u00e1o s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<\/ul>\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=\"Che_do_ke_toan_chung_trong_cac_doanh_nghiep\"><\/span><strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n chung trong c\u00e1c doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec? D\u1ef1a theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC vi\u1ec7c ghi&nbsp; s\u1ed5 k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, th\u00e0nh ph\u1ea7n kinh t\u1ebf.<\/p>\n\n\n\n<p><strong><em>Th\u00f4ng tin chung\u00a0<\/em><\/strong><\/p>\n\n\n\n<p>\u0110\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 22\/12\/2014 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 05\/02\/2015, \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh \u0111\u1ea7u ti\u00ean ho\u1eb7c l\u00e0 sau ng\u00e0y 01\/01\/2015.<\/p>\n\n\n\n<p>Ngo\u00e0i ra ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ban b\u1ed1 \u0111i k\u00e8m quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC, Th\u00f4ng t\u01b0 244\/2009\/TT_BTC.<\/p>\n\n\n\n<p><strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/em><\/strong><\/p>\n\n\n\n<p>\u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u1edf t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c, th\u00e0nh ph\u1ea7n kinh t\u1ebf theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC. C\u00e1c doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u v\u00e0 v\u1eadn d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a th\u00f4ng t\u01b0 sao cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p m\u00ecnh.<\/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\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng hi\u1ec7n nay h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p<\/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\/11\/che-do-ke-toan-la-gi-topcv-3.png\" alt=\"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p\" class=\"wp-image-2332\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/11\/che-do-ke-toan-la-gi-topcv-3.png 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/11\/che-do-ke-toan-la-gi-topcv-3-640x400.png 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/11\/che-do-ke-toan-la-gi-topcv-3-768x480.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Che_do_ke_toan_voi_doanh_nghiep_hanh_chinh_su_nghiep\"><\/span><strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u1edbi doanh nghi\u1ec7p h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u1ea5t c\u1ea3 danh m\u1ee5c bi\u1ec3u m\u1eabu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; danh m\u1ee5c m\u1eabu s\u1ed5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp s\u1ed5 k\u1ebf to\u00e1n, danh m\u1ee5c m\u1eabu b\u00e1o c\u00e1o; danh m\u1ee5c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n; danh m\u1ee5c m\u1eabu b\u00e1o c\u00e1o v\u00e0 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u1ec1u d\u1ef1a v\u00e0o \u0111i\u1ec1u 2 c\u1ee7a th\u00f4ng t\u01b0 107\/2017\/TT-BTC.<\/p>\n\n\n\n<p><em><strong>Th\u00f4ng tin chung\u00a0<\/strong><\/em><\/p>\n\n\n\n<p>Ban h\u00e0nh ng\u00e0y 10\/10\/2017 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 24\/11\/2017.<\/p>\n\n\n\n<p><strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ebf \u0111\u1ed9 n\u00e0y \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 c\u01a1 quan thu\u1ed9c nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ngo\u1ea1i tr\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 xu h\u01b0\u1edbng chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 nh\u01b0 doanh nghi\u1ec7p.&nbsp;<\/li>\n\n\n\n<li>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u00e0y c\u0169ng ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, ho\u1eb7c khi c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 hay kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch n\u01b0\u1edbc nh\u00e0.<\/li>\n<\/ul>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-truong-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf To\u00e1n Tr\u01b0\u1edfng L\u00e0 G\u00ec? B\u1ea3n M\u00f4 T\u1ea3 C\u00f4ng Vi\u1ec7c K\u1ebf To\u00e1n Tr\u01b0\u1edfng M\u1edbi Nh\u1ea5t<\/a><\/strong><\/p>\n\n\n\n<p>C\u00f3 l\u1ebd qua b\u00e0i vi\u1ebft tr\u00ean b\u1ea1n \u0111\u00e3 hi\u1ec3u \u0111\u01b0\u1ee3c kh\u00e1i ni\u1ec7m <strong>ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/strong> v\u00e0 bi\u1ebft \u0111\u01b0\u1ee3c c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay r\u1ed3i \u0111\u00fang kh\u00f4ng? Hy v\u1ecdng nh\u1eefng <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\">chia s\u1ebb kinh nghi\u1ec7m<\/a><\/strong> tr\u00ean gi\u00fap \u00edch cho c\u00f4ng vi\u1ec7c, h\u1ecdc t\u1eadp c\u1ee7a b\u1ea1n.\u00a0Ngo\u00e0i ra, n\u1ebfu b\u1ea1n mu\u1ed1n <strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\">t\u00ecm vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a><\/strong> uy t\u00edn, l\u01b0\u01a1ng cao, \u0111\u1eebng qu\u00ean truy c\u1eadp\u00a0<a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV<\/strong><\/a>\u00a0\u0111\u1ec3 ti\u1ebfp c\u1eadn nhi\u1ec1u h\u01a1n \u0111\u1ebfn nh\u1eefng c\u00f4ng vi\u1ec7c ch\u1ea5t l\u01b0\u1ee3ng nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ea1n \u0111\u00e3 t\u1eebng nghe r\u1ea5t nhi\u1ec1u v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0ng l\u1ea1i kh\u00f4ng bi\u1ebft ch\u00fang l\u00e0 g\u00ec? Trong b\u00e0i vi\u1ebft ng\u00e0y h\u00f4m nay vieclamketoan.vn s\u1ebd mang t\u1edbi cho b\u1ea1n \u0111\u1ecbnh ngh\u0129a v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay. Ch\u1ebf \u0111\u1ed9 k\u1ebf [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2333,"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":[741,742,737,738,736,740,739],"class_list":["post-2329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-che-do-ke-toan-ap-dung-cho-doanh-nghiep-vua-va-nho","tag-che-do-ke-toan-doanh-nghiep","tag-che-do-ke-toan-hien-hanh","tag-che-do-ke-toan-hien-nay-bao-gom","tag-che-do-ke-toan-la-gi","tag-che-do-ke-toan-viet-nam","tag-co-may-che-do-ke-toan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 g\u00ec? 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