{"id":3023,"date":"2023-01-27T09:18:33","date_gmt":"2023-01-27T09:18:33","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=3023"},"modified":"2023-06-30T04:07:03","modified_gmt":"2023-06-30T04:07:03","slug":"nguyen-tac-ke-toan","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-ke-toan\/","title":{"rendered":"7 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda c\u1eadp nh\u1eadt m\u1edbi 2023"},"content":{"rendered":"\n<p>\u0110\u1ec3 l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 nh\u1eefng nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u1eady, c\u00e1c <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/a><\/strong> \u0111\u00f3 l\u00e0 g\u00ec? H\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan<\/strong><\/a> t\u00ecm hi\u1ec3u 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-69d9275347acd\" ><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-69d9275347acd\"  type=\"checkbox\" id=\"item-69d9275347acd\"><\/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-ke-toan\/#Nguyen_tac_ke_toan_trong_yeu_%E2%80%93_Materiality_concept\" title=\"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n tr\u1ecdng y\u1ebfu &#8211; Materiality concept\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n tr\u1ecdng y\u1ebfu &#8211; Materiality concept<\/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\/nguyen-tac-ke-toan\/#Nguyen_tac_co_so_don_tich_%E2%80%93_Accrual_basis\" title=\"Nguy\u00ean t\u1eafc c\u01a1 s\u1edf d\u1ed3n t\u00edch &#8211; Accrual basis\">Nguy\u00ean t\u1eafc c\u01a1 s\u1edf d\u1ed3n t\u00edch &#8211; Accrual basis<\/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\/nguyen-tac-ke-toan\/#Nguyen_tac_hoat_dong_lien_tuc_%E2%80%93_Going_concern\" title=\"Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c &#8211; Going concern\">Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c &#8211; Going concern<\/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\/nguyen-tac-ke-toan\/#Nguyen_tac_ke_toan_gia_goc_%E2%80%93_Historical_cost\" title=\"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00e1 g\u1ed1c &#8211; Historical cost\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00e1 g\u1ed1c &#8211; Historical cost<\/a><\/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-ke-toan\/#Nguyen_tac_ke_toan_phu_hop_%E2%80%93_Matching_concept\" title=\"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p &#8211; Matching concept\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p &#8211; Matching concept<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-ke-toan\/#Nguyen_tac_ke_toan_than_trong_%E2%80%93_Prudence_concept\" title=\"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n th\u1eadn tr\u1ecdng &#8211; Prudence concept\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n th\u1eadn tr\u1ecdng &#8211; Prudence concept<\/a><\/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\/nguyen-tac-ke-toan\/#Nguyen_tac_ke_toan_nhat_quan_%E2%80%93_Consistency\" title=\"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u1ea5t qu\u00e1n &#8211; Consistency\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u1ea5t qu\u00e1n &#8211; Consistency<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_trong_yeu_%E2%80%93_Materiality_concept\"><\/span><strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n tr\u1ecdng y\u1ebfu &#8211; Materiality concept<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>N\u1ed9i dung nguy\u00ean t\u1eafc: <\/strong>K\u1ebf to\u00e1n ph\u1ea3i thu th\u1eadp, x\u1eed l\u00fd, cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng th\u00f4ng tin mang t\u00ednh ch\u1ea5t tr\u1ecdng y\u1ebfu. Nh\u1eefng th\u00f4ng tin kh\u00f4ng tr\u1ecdng y\u1ebfu, \u00edt t\u00e1c \u0111\u1ed9ng, \u00edt \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh c\u00f3 th\u1ec3 b\u1ecf qua. Ho\u1eb7c t\u1eadp h\u1ee3p nh\u1eefng th\u00f4ng tin n\u00e0y v\u00e0o nh\u1eefng danh m\u1ee5c, kho\u1ea3n m\u1ee5c c\u00f3 c\u00f9ng ch\u1ee9c n\u0103ng, c\u00f9ng t\u00ednh ch\u1ea5t.<\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5: <\/strong>Nh\u1eefng kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o c\u00f9ng 1 kho\u1ea3n m\u1ee5c, gi\u1ea3i tr\u00ecnh trong Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 T\u00e0i s\u1ea3n g\u1ed3m ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ti\u1ec1n m\u1eb7t, ti\u1ec1n \u0111ang chuy\u1ec3n,&#8230;<\/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\/2023\/01\/nguyen-tac-ke-toan-topcv-1.jpg\" alt=\"Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin tr\u1ecdng y\u1ebfu\" class=\"wp-image-3025\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/nguyen-tac-ke-toan-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/nguyen-tac-ke-toan-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/nguyen-tac-ke-toan-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin tr\u1ecdng y\u1ebfu<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_co_so_don_tich_%E2%80%93_Accrual_basis\"><\/span><strong>Nguy\u00ean t\u1eafc c\u01a1 s\u1edf d\u1ed3n t\u00edch &#8211; Accrual basis<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>N\u1ed9i dung nguy\u00ean t\u1eafc:<\/strong> M\u1ecdi nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 doanh thu, chi ph\u00ed c\u1ea7n \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0o S\u1ed5 k\u1ebf to\u00e1n. Qu\u00e1 tr\u00ecnh ghi ch\u00e9p c\u1ea7n th\u1ef1c hi\u1ec7n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, kh\u00f4ng d\u1ef1a v\u00e0o c\u1ee9 c\u1ee9 l\u00e0 th\u1eddi \u0111i\u1ec3m th\u1ef1c th\u1ebf thu &#8211; chi ti\u1ebft.<\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5:<\/strong> Doanh nghi\u1ec7p A ghi nh\u1eadn kho\u1ea3n thu 30 tri\u1ec7u \u0111\u1ed3ng v\u00e0o th\u00e1ng 6. Nh\u01b0ng th\u1ef1c t\u1ebf kho\u1ea3n thu n\u00e0y \u0111\u1ebfn th\u00e1ng 7 m\u1edbi \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n. Theo nguy\u00ean t\u1eafc c\u01a1 s\u1edf d\u1ed3n t\u00edch, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i ghi th\u00f4ng tin kho\u1ea3n thu n\u00e0y v\u00e0o S\u1ed5 k\u1ebf to\u00e1n \u1edf th\u1eddi \u0111i\u1ec3m th\u00e1ng 6.<\/p>\n\n\n\n<p>T\u00ecm hi\u1ec3u th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 g\u00ec &#8211; \u00dd ngh\u0129a, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 nh\u1eefng l\u01b0u \u00fd c\u1ea7n bi\u1ebft<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hoat_dong_lien_tuc_%E2%80%93_Going_concern\"><\/span><strong>Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c &#8211; Going concern<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>N\u1ed9i dung nguy\u00ean t\u1eafc:<\/strong> M\u1ecdi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp d\u1ef1a tr\u00ean c\u01a1 s\u1edf gi\u1ea3 \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, kinh doanh b\u00ecnh th\u01b0\u1eddng trong t\u01b0\u01a1ng lai g\u1ea7n. Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, thu h\u1eb9p quy m\u00f4 kinh doanh.<\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5:<\/strong> M\u1ed9t doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t nh\u1eadp m\u1ed9t thi\u1ebft b\u1ecb A c\u00f3 gi\u00e1 tr\u1ecb l\u00e0 55 tri\u1ec7u \u0111\u1ed3ng. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng, chi ph\u00ed v\u1eadn chuy\u1ec3n t\u00ednh l\u00e0 5.5 tri\u1ec7u \u0111\u1ed3ng, chi ph\u00ed ch\u1ea1y th\u1eed thi\u1ebft b\u1ecb l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT. L\u00fac n\u00e0y, thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n\n\n\n<p>Thi\u1ebft b\u1ecb \u0111\u00f3 \u0111\u01b0\u1ee3c A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh s\u1ebd kh\u1ea5u hao h\u1ebft trong 5 n\u0103m ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. L\u00fac n\u00e0y, theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n li\u00ean t\u1ee5c, th\u00f4ng tin v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a thi\u1ebft b\u1ecb A s\u1ebd \u0111\u01b0\u1ee3c ghi v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo gi\u00e1 g\u1ed1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ngh\u0129a l\u00e0 nguy\u00ean gi\u00e1 c\u1ee7a m\u00e1y A = 55\/1.1 + 2.2\/1.1 + 5.5\/1.1 = 57 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n<p>&gt;&gt;&gt; Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/thue-gia-tri-gia-tang\/\" target=\"_blank\" rel=\"noreferrer noopener\">Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng L\u00e0 G\u00ec? C\u00e1ch T\u00ednh Thu\u1ebf GTGT Nh\u01b0 Th\u1ebf N\u00e0o?<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_gia_goc_%E2%80%93_Historical_cost\"><\/span><strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00e1 g\u1ed1c &#8211; Historical cost<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>N\u1ed9i dung nguy\u00ean t\u1eafc: <\/strong>M\u1ecdi t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c. M\u1ee9c gi\u00e1 g\u1ed1c n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 ti\u1ec1n, kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3, \u0111\u00e3 tr\u1ea3. Ho\u1eb7c \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ghi nh\u1eadn. Ngh\u0129a l\u00e0, m\u1ecdi gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 c\u1ee7a n\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m mua &#8211; b\u00e1n t\u00e0i s\u1ea3n \u0111\u00f3.<\/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\/2023\/01\/nguyen-tac-ke-toan-topcv-2.jpg\" alt=\"C\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" class=\"wp-image-3026\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/nguyen-tac-ke-toan-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/nguyen-tac-ke-toan-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/nguyen-tac-ke-toan-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>V\u00ed d\u1ee5:<\/strong> Ng\u00e0y 1\/1\/20022, c\u00f4ng ty A mua 1 chi\u1ebfc xe \u00f4 t\u00f4 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a m m\u00ecnh. Gi\u00e1 mua l\u00e0 850 tri\u1ec7u ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT 10%. Chi ph\u00ed l\u1eafp \u0111\u1eb7t, ph\u00e1t sinh kh\u00e1c l\u00e0 33 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m 10% thu\u1ebf GTGT. L\u00fac n\u00e0y, gi\u00e1 tr\u1ecb \u00f4 t\u00f4 t\u1ed5ng l\u00e0 880 tri\u1ec7u \u0111\u1ed3ng. Theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c, \u0111\u1ebfn ng\u00e0y 12\/12\/2022, gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a xe t\u0103ng l\u00ean 950 tri\u1ec7u, nh\u01b0ng k\u1ebf to\u00e1n v\u1eabn ghi nh\u1eadn gi\u00e1 c\u1ee7a xe l\u00e0 880 tri\u1ec7u, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o bi\u1ebfn \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_phu_hop_%E2%80%93_Matching_concept\"><\/span><strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p &#8211; Matching concept<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>N\u1ed9i dung nguy\u00ean t\u1eafc:<\/strong> Vi\u1ec7c ghi nh\u1eadn doanh thu, chi ph\u00ed ph\u1ea3i c\u00f3 t\u00ednh ph\u00f9 h\u1ee3p v\u1edbi nhau. Khi ghi nh\u1eadn m\u1ed9t kho\u1ea3n doanh thu ph\u1ea3i \u0111\u01b0a ra \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n chi ph\u00ed li\u00ean quan t\u01b0\u01a1ng \u1ee9ng v\u1edbi n\u00f3.<\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5: <\/strong>Khi c\u00f4ng ty xu\u1ea5t kho d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng cho k\u1ef3 k\u1ebf to\u00e1n trong 2 th\u00e1ng, gi\u00e1 tr\u1ecb xu\u1ea5t kho l\u00e0 30 tri\u1ec7u. Theo nguy\u00ean t\u1eafc, cu\u1ed1i m\u1ed7i th\u00e1ng k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 th\u00f4ng tin k\u1ebf ho\u1ea1ch ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 sao cho t\u1ed5ng trong k\u1ef3 2 th\u00e1ng l\u00e0 30 tri\u1ec7u.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><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_ke_toan_than_trong_%E2%80%93_Prudence_concept\"><\/span><strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n th\u1eadn tr\u1ecdng &#8211; Prudence concept<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>N\u1ed9i dung nguy\u00ean t\u1eafc: <\/strong>K\u1ebf to\u00e1n c\u1ea7n lu\u00f4n \u0111\u01b0a ra nh\u1eefng ph\u00e1n \u0111o\u00e1n, xem x\u00e9t v\u00e0 c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng \u0111\u1ec3 c\u00f3 th\u1ec3 l\u1eadp \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng c\u00f3 s\u1ef1 ch\u1eafc ch\u1eafn. Th\u1eadn tr\u1ecdng ngh\u0129a l\u00e0 kh\u00f4ng l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng qu\u00e1 l\u1edbn, kh\u00f4ng \u0111\u00e1nh gi\u00e1 qu\u00e1 m\u1ee9c c\u00e1c gi\u00e1 tr\u1ecb, thu nh\u1eadp,&#8230;<\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5: <\/strong>Doanh nghi\u1ec7p c\u00f3 ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 l\u00e0 5 t\u1ef7 \u0111\u1ed3ng, ng\u00e0y 25\/11 doanh nghi\u1ec7p b\u00e1n 50 laptop v\u1edbi gi\u00e1 tr\u1ecb kho\u1ea3ng 500 tri\u1ec7u \u0111\u1ed3ng. L\u00fac n\u00e0y, doanh nghi\u1ec7p s\u1ebd l\u1eadp m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng b\u1eb1ng \u0111\u00fang gi\u00e1 tr\u1ecb c\u1ee7a 50 laptop \u0111\u00f3 \u0111\u1ec3 \u0111\u1ec1 ph\u00f2ng tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m b\u1ecb tr\u1ea3 l\u1ea1i do l\u1ed7i ph\u00e1t sinh t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_nhat_quan_%E2%80%93_Consistency\"><\/span><strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u1ea5t qu\u00e1n &#8211; Consistency<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>N\u1ed9i dung nguy\u00ean t\u1eafc:<\/strong> C\u00e1c ch\u00ednh s\u00e1ch, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ea3i th\u1ed1ng nh\u1ea5t, nh\u1ea5t qu\u00e1n trong \u00edt nh\u1ea5t 1 k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i ph\u1ea3i ti\u1ebfn h\u00e0nh gi\u1ea3i tr\u00ecnh l\u00fd do, th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf, n\u00eau r\u00f5 \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3.<\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5: <\/strong>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n, t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho,&#8230; \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u00e0 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng doanh nghi\u1ec7p, tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n\n\n\n<p>Xem ngay: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-hang-ton-kho\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho \u0111\u01a1n gi\u1ea3n v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t<\/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\/2023\/01\/nguyen-tac-ke-toan-topcv-3.jpg\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n\" class=\"wp-image-3027\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/nguyen-tac-ke-toan-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/nguyen-tac-ke-toan-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/nguyen-tac-ke-toan-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Hy v\u1ecdng v\u1edbi b\u00e0i vi\u1ebft <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> ng\u00e0y h\u00f4m nay, b\u1ea1n s\u1ebd n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c c\u00e1c <strong>nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong> v\u00e0 v\u00ed d\u1ee5 c\u1ee7a ch\u00fang. B\u00ean c\u1ea1nh \u0111\u00f3, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0o <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV<\/strong><\/a> n\u1ebfu \u0111ang c\u00f3 nhu c\u1ea7u t\u00ecm ki\u1ebfm <strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan-kiem-toan-c10028\" target=\"_blank\" rel=\"noreferrer noopener\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a><\/strong> l\u01b0\u01a1ng cao nh\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 nh\u1eefng nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u1eady, c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u00f3 l\u00e0 g\u00ec? H\u00e3y c\u00f9ng Vieclamketoan t\u00ecm hi\u1ec3u nh\u00e9. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n tr\u1ecdng y\u1ebfu &#8211; Materiality concept N\u1ed9i dung nguy\u00ean t\u1eafc: K\u1ebf [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3024,"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":[913,912,914,911,915],"class_list":["post-3023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-7-nguyen-tac-ke-toan","tag-cac-nguyen-tac-ke-toan","tag-cac-nguyen-tac-ke-toan-va-vi-du","tag-nguyen-tac-ke-toan","tag-vi-du-ve-7-nguyen-tac-ke-toan-co-ban"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>7 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda c\u1eadp nh\u1eadt m\u1edbi 2023<\/title>\n<meta name=\"description\" content=\"\u0110\u1ec3 l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, c\u1ea7n n\u1eafm r\u00f5 nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n trong h\u1ea1ch to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. 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