{"id":4073,"date":"2023-03-31T09:59:51","date_gmt":"2023-03-31T09:59:51","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=4073"},"modified":"2023-04-09T14:25:00","modified_gmt":"2023-04-09T14:25:00","slug":"lap-bang-can-doi-ke-toan","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/lap-bang-can-doi-ke-toan\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t"},"content":{"rendered":"\n<p>\u0110\u1ed1i v\u1edbi ng\u00e0nh k\u1ebf to\u00e1n, n\u1eafm v\u1eefng chuy\u00ean m\u00f4n v\u00e0 c\u00e1ch <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/lap-bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/strong> l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u1ec3 c\u00f3 nh\u1eefng b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong c\u00f4ng vi\u1ec7c. B\u1edfi b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng th\u1ec3 thi\u1ebfu gi\u00fap ng\u01b0\u1eddi qu\u1ea3n tr\u1ecb n\u1eafm \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. H\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan<\/strong><\/a> t\u00ecm hi\u1ec3u c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong b\u00e0i vi\u1ebft sau 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-69ea78293b9d1\" ><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-69ea78293b9d1\"  type=\"checkbox\" id=\"item-69ea78293b9d1\"><\/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\/lap-bang-can-doi-ke-toan\/#Bang_can_doi_ke_toan_la_gi\" title=\"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">B\u1ea3ng c\u00e2n \u0111\u1ed1i 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\/lap-bang-can-doi-ke-toan\/#Tac_dung_cua_bang_can_doi_ke_toan\" title=\"T\u00e1c d\u1ee5ng c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\">T\u00e1c d\u1ee5ng c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/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\/lap-bang-can-doi-ke-toan\/#Lap_bang_can_doi_ke_toan_can_dua_tren_nhung_nguyen_tac_nao\" title=\"L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ea7n d\u1ef1a tr\u00ean nh\u1eefng nguy\u00ean t\u1eafc n\u00e0o?\">L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ea7n d\u1ef1a tr\u00ean nh\u1eefng nguy\u00ean t\u1eafc n\u00e0o?<\/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\/lap-bang-can-doi-ke-toan\/#Cach_lap_bang_can_doi_ke_toan_chi_tiet_theo_Thong_tu_moi_nhat\" title=\"C\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n chi ti\u1ebft theo Th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t\">C\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n chi ti\u1ebft theo Th\u00f4ng t\u01b0 m\u1edbi 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-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/lap-bang-can-doi-ke-toan\/#Cac_tai_lieu_co_so_de_lap_Bang_can_doi_ke_toan\" title=\"C\u00e1c t\u00e0i li\u1ec7u c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\">C\u00e1c t\u00e0i li\u1ec7u c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i 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-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/lap-bang-can-doi-ke-toan\/#Cac_buoc_lap_Bang_can_doi_ke_toan\" title=\"C\u00e1c b\u01b0\u1edbc l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\">C\u00e1c b\u01b0\u1edbc l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i 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-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/lap-bang-can-doi-ke-toan\/#Cach_lap_Bang_can_doi_ke_toan\" title=\"C\u00e1ch l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\">C\u00e1ch l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i 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-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/lap-bang-can-doi-ke-toan\/#Mot_so_luu_y_quan_trong_khi_lap_bang_can_doi_ke_toan\" title=\" M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\"> M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bang_can_doi_ke_toan_la_gi\"><\/span><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i 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 \u0111i s\u00e2u t\u00ecm hi\u1ec3u c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t, b\u1ea1n c\u1ea7n hi\u1ec3u kh\u00e1i ni\u1ec7m <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/bang-can-doi-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/a><\/strong>?<\/p>\n\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng qu\u00e1t, th\u1ec3 hi\u1ec7n t\u1ed5ng th\u1ec3 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n h\u1eefu v\u00e0 ngu\u1ed3n g\u1ed1c t\u1ea1o ra t\u00e0i s\u1ea3n \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. N\u1ed9i dung c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y qua h\u1ec7 th\u1ed1ng c\u00e1c ch\u1ec9 ti\u00eau, ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n g\u1ed1c t\u1ea1o ra ch\u00fang. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c ph\u00e2n chia v\u00e0 s\u1eafp x\u1ebfp th\u00e0nh c\u00e1c lo\u1ea1i, m\u1ee5c v\u00e0 ch\u1ec9 ti\u00eau chi ti\u1ebft ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/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\/03\/lap-bang-can-doi-ke-toan-topcv-1.jpg\" alt=\"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p\" class=\"wp-image-4074\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Theo gi\u1ea3 \u0111\u1ecbnh c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00f4 th\u1eddi h\u1ea1n th\u00ec c\u00e1c chu k\u1ef3 kinh doanh v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p c\u0169ng kh\u00f4ng ng\u1eebng v\u1eadn \u0111\u1ed9ng. Tuy nhi\u00ean, c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n bi\u1ebft t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 c\u00f3 nh\u1eefng quy\u1ebft \u0111\u1ecbnh kinh doanh \u0111\u00fang \u0111\u1eafn. Ngo\u00e0i ra, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u0169ng \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 ng\u00e2n h\u00e0ng cho kh\u00e1ch h\u00e0ng doanh nghi\u1ec7p vay v\u1ed1n, nh\u00e0 \u0111\u1ea7u t\u01b0,\u2026<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tac_dung_cua_bang_can_doi_ke_toan\"><\/span><strong>T\u00e1c d\u1ee5ng c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u1eb1ng c\u00e1ch xem x\u00e9t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n c\u00f3 th\u1ec3 th\u1ea5y gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p theo c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n v\u00e0 c\u01a1 c\u1ea5u v\u1ed1n h\u00ecnh th\u00e0nh. Qua \u0111\u00f3, c\u00f3 \u0111\u01b0\u1ee3c nh\u1eefng \u0111\u00e1nh gi\u00e1 chung nh\u1ea5t v\u1ec1 t\u00ecnh h\u00ecnh kinh doanh, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. B\u00ean c\u1ea1nh \u0111\u00f3, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f2n c\u00f3 t\u00e1c d\u1ee5ng:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cung c\u1ea5p s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 vi\u1ec7c ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>D\u1ef1a v\u00e0o s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n g\u1ed1c t\u1ea1o ra t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m so\u1ea1n th\u1ea3o b\u00e1o c\u00e1o.<\/li>\n\n\n\n<li>\u0110\u01b0a ra c\u00e1c \u0111\u00e1nh gi\u00e1 chung v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kinh doanh c\u1ee7a doanh nghi\u1ec7p. B\u00ean c\u1ea1nh \u0111\u00f3, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cho ph\u00e9p \u0111\u00e1nh gi\u00e1 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau kinh t\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>Ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/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\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-2-1.jpg\" alt=\"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 t\u00e1c d\u1ee5ng ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau kinh t\u1ebf kh\u00e1c c\u1ee7a doanh nghi\u1ec7p\" class=\"wp-image-4076\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-2-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-2-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-2-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 t\u00e1c d\u1ee5ng ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau kinh t\u1ebf kh\u00e1c c\u1ee7a doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Lap_bang_can_doi_ke_toan_can_dua_tren_nhung_nguyen_tac_nao\"><\/span><strong>L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ea7n d\u1ef1a tr\u00ean nh\u1eefng nguy\u00ean t\u1eafc n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Quy \u0111\u1ecbnh v\u1ec1 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 v\u1ec1 \u201cTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)\u201d khi l\u1eadp&nbsp; v\u00e0 tr\u00ecnh b\u00e0y b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u00ean c\u1ea1nh \u0111\u00f3, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 ch\u01b0a c\u00e1c kho\u1ea3n T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh kho\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, tu\u1ef3 theo chu k\u1ef3 kinh doanh c\u1ee7a doanh nghi\u1ec7p, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f4ng ty c\u00f3 chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng 12 th\u00e1ng: n\u1ebfu T\u00e0i s\u1ea3n ho\u1eb7c N\u1ee3 c\u1ea7n thanh l\u00fd ho\u1eb7c thu h\u1ed3i trong kho\u1ea3ng 12 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o m\u1ee5c ng\u1eafn h\u1ea1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu t\u00e0i s\u1ea3n hay n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thanh to\u00e1n hay thu h\u1ed3i t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n v\u00e0o kho\u1ea3n d\u00e0i h\u1ea1n.<\/li>\n\n\n\n<li>C\u00f4ng ty c\u00f3 chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng l\u00e2u h\u01a1n 12 th\u00e1ng, n\u1ebfu T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thanh l\u00fd v\u00e0 thu h\u1ed3i trong 1 chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n v\u00e0o m\u1ee5c ng\u1eafn h\u1ea1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 thanh to\u00e1n v\u00e0 thu h\u1ed3i d\u00e0i h\u01a1n m\u1ed9t chu k\u1ef3 kinh doanh th\u00ec ph\u00e2n v\u00e0o kho\u1ea3n d\u00e0i h\u1ea1n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n n\u00eau ra \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u1eb1ng ch\u1ee9ng v\u1ec1 ng\u00e0nh ngh\u1ec1 kinh doanh, \u0111\u1eb7c \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh chu k\u1ef3 kinh doanh c\u0169ng nh\u01b0 th\u1eddi gian b\u00ecnh qu\u00e2n c\u1ee7a chu k\u1ef3 kinh doanh hi\u1ec7n doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chu k\u1ef3 kinh doanh th\u00ec T\u00e0i s\u1ea3n v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/li>\n\n\n\n<li>C\u00f4ng ty c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00f4ng mang t\u00ednh ph\u00e1p nh\u00e2n th\u00ec c\u00e1c con s\u1ed1 trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n lo\u1ea1i b\u1ecf to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb, v\u00e0 th\u1ef1c hi\u1ec7n theo c\u00e1ch th\u1ee9c t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c h\u1ee3p nh\u1ea5t B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li>N\u1ebfu c\u00f4ng ty kh\u00f4ng c\u00f3 \u0111\u1ee7 s\u1ed1 li\u1ec7u trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, th\u00ec kh\u00f4ng c\u1ea7n tr\u00ecnh b\u00e0y c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00f3 v\u00e0 c\u1ea7n s\u1eafp x\u1ebfp l\u1ea1i th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c.<\/li>\n<\/ul>\n\n\n\n<p>T\u00ecm hi\u1ec3u th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">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<\/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\/03\/lap-bang-can-doi-ke-toan-topcv-3-1.jpg\" alt=\"Khi th\u1ef1c hi\u1ec7n l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc chung v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" class=\"wp-image-4078\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-3-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-3-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-3-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Khi th\u1ef1c hi\u1ec7n l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc chung v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_lap_bang_can_doi_ke_toan_chi_tiet_theo_Thong_tu_moi_nhat\"><\/span><strong>C\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n chi ti\u1ebft theo Th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_tai_lieu_co_so_de_lap_Bang_can_doi_ke_toan\"><\/span><strong>C\u00e1c t\u00e0i li\u1ec7u c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/li>\n\n\n\n<li>S\u1ed5 k\u1ebf to\u00e1n ho\u1eb7c b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft<\/li>\n\n\n\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a n\u0103m tr\u01b0\u1edbc (tr\u00ecnh b\u00e0y c\u1ed9t \u0111\u1ea7u n\u0103m).<\/li>\n\n\n\n<li>L\u1ea5y s\u1ed1 li\u1ec7u c\u1ed9t &#8220;S\u1ed1 cu\u1ed1i k\u1ef3&#8221; c\u1ee7a b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ng\u00e0y 31\/12 n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 l\u00e0m s\u1ed1 li\u1ec7u \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/li>\n\n\n\n<li>C\u0103n c\u1ee9 v\u00e0o c\u1ed9t &#8220;S\u1ed1 cu\u1ed1i k\u1ef3&#8221; c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u00e1t sinh n\u0103m nay.<\/li>\n<\/ul>\n\n\n\n<p><strong>C\u1ea7n \u0111\u1ea3m b\u1ea3o: T\u1ed4NG T\u00c0I S\u1ea2N = T\u1ed4NG NGU\u1ed2N V\u1ed0N<\/strong><\/p>\n\n\n\n<p>M\u1ed7i ph\u1ea7n c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh 5 c\u1ed9t: C\u1ed9t &#8220;T\u00e0i s\u1ea3n&#8221; ho\u1eb7c &#8220;Ngu\u1ed3n v\u1ed1n&#8221;, &#8220;M\u00e3 s\u1ed1&#8221;, &#8220;Gi\u1ea3i th\u00edch&#8221;, &#8220;S\u1ed1 cu\u1ed1i n\u0103m&#8221; v\u00e0 &#8220;S\u1ed1 \u0111\u1ea7u n\u0103m&#8221;. C\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn tr\u00ecnh b\u00e0y B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo k\u1ebft c\u1ea5u chi\u1ec1u d\u1ecdc ho\u1eb7c chi\u1ec1u ngang.&nbsp; D\u00f9 c\u00f3 k\u1ebft c\u1ea5u nh\u01b0 th\u1ebf n\u00e0o th\u00ec c\u0169ng g\u1ed3m hai ph\u1ea7n: \u201cT\u00c0I S\u1ea2N\u201d v\u00e0 \u201cNGU\u1ed2N V\u1ed0N\u201d.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-4-2.jpg\" alt=\"\" class=\"wp-image-4083\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-4-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-4-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-4-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u00f3 l\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n<\/em><\/figcaption><\/figure>\n\n\n\n<p>Ph\u1ea7n T\u00e0i s\u1ea3n: \u0110\u1ea1i di\u1ec7n cho t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a c\u00f4ng ty \u0111\u1ebfn cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u00e1i v\u00e0 trong m\u1ecdi giai \u0111o\u1ea1n kinh doanh. C\u00e1c ch\u1ec9 ti\u00eau trong ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo n\u1ed9i dung kinh t\u1ebf c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n trong qu\u00e1 tr\u00ecnh t\u00e1i s\u1ea3n xu\u1ea5t. T\u00e0i s\u1ea3n th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh hai nh\u00f3m: T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/p>\n\n\n\n<p>Ph\u1ea7n Ngu\u1ed3n v\u1ed1n: Mi\u00eau t\u1ea3 ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty \u0111\u1ebfn cu\u1ed1i k\u1ef3 h\u1ea1ch to\u00e1n. C\u00e1c ch\u1ec9 ti\u00eau ph\u1ea7n ngu\u1ed3n v\u1ed1n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty. T\u1ef7 l\u1ec7 v\u00e0 c\u1ea5u tr\u00fac c\u1ee7a t\u1eebng ngu\u1ed3n v\u1ed1n trong t\u1ed5ng s\u1ed1 ngu\u1ed3n v\u1ed1n hi\u1ec7n c\u00f3 ph\u1ea3n \u00e1nh t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Ph\u1ea7n ngu\u1ed3n v\u1ed1n \u0111\u01b0\u1ee3c chia th\u00e0nh 2 lo\u1ea1i: N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n<p>Ngo\u00e0i c\u1ea5u tr\u00fac ch\u00ednh, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f2n bao g\u1ed3m c\u00e1c ch\u1ec9 ti\u00eau ngo\u00e0i \u0111\u1ec3 h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0 s\u1eafp x\u1ebfp theo t\u1eebng h\u1ea1ng m\u1ee5c c\u1ee5 th\u1ec3, gi\u00fap vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1ec5 d\u00e0ng v\u00e0 thu\u1eadn ti\u1ec7n h\u01a1n.<\/p>\n\n\n\n<p>T\u00ecm hi\u1ec3u th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/account-receivable-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Kho\u1ea3n ph\u1ea3i thu &#8211; Account receivable l\u00e0 g\u00ec v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_buoc_lap_Bang_can_doi_ke_toan\"><\/span><strong>C\u00e1c b\u01b0\u1edbc l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tr\u00ecnh t\u1ef1 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 6 b\u01b0\u1edbc nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u01b0\u1edbc 1: Ki\u1ec3m tra t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong k\u1ef3.<\/li>\n\n\n\n<li>B\u01b0\u1edbc 2: T\u1ea1m \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan.<\/li>\n\n\n\n<li>B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n trung gian v\u00e0 \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>B\u01b0\u1edbc 4: L\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh t\u00e0i kho\u1ea3n.<\/li>\n\n\n\n<li>B\u01b0\u1edbc 5: L\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo m\u1eabu B01-DN.<\/li>\n\n\n\n<li>B\u01b0\u1edbc 6: Ki\u1ec3m tra v\u00e0 k\u00fd duy\u1ec7t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_lap_Bang_can_doi_ke_toan\"><\/span><strong>C\u00e1ch l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e3 s\u1ed1 \u1edf c\u1ed9t 2 d\u00f9ng \u0111\u1ec3 c\u1ed9ng khi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p<\/li>\n\n\n\n<li>C\u00e1c ch\u1ec9 ti\u00eau trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u1edf c\u1ed9t 3 th\u1ec3 hi\u1ec7n s\u1ed1 li\u1ec7u chi ti\u1ebft c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>C\u00e1c s\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t 5 &#8220;S\u1ed1 \u0111\u1ea7u n\u0103m&#8221; c\u1ee7a b\u00e1o c\u00e1o n\u0103m nay d\u1ef1a tr\u00ean c\u1ed9t 4 &#8220;S\u1ed1 cu\u1ed1i n\u0103m&#8221; c\u1ee7a m\u1ed7i ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng trong b\u00e1o c\u00e1o n\u0103m tr\u01b0\u1edbc.<\/li>\n\n\n\n<li>S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t 5 &#8220;S\u1ed1 cu\u1ed1i n\u0103m&#8221; c\u1ee7a b\u00e1o c\u00e1o t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m nay \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u1ec3 ghi.<\/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\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-5.jpg\" alt=\"M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo m\u1eabu B01 \u2013 DN\" class=\"wp-image-4080\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-5.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-5-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/lap-bang-can-doi-ke-toan-topcv-5-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo m\u1eabu B01 \u2013 DN<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_quan_trong_khi_lap_bang_can_doi_ke_toan\"><\/span><br><strong>M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Khi th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1:<\/li>\n\n\n\n<li>Nh\u1eefng ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n th\u01b0\u1eddng c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 th\u00ec d\u1ef1a v\u00e0o s\u1ed1 d\u01b0 b\u00ean N\u1ee3 \u0111\u1ec3 ghi c\u00f2n nh\u1eefng t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh ngu\u1ed3n v\u1ed1n th\u00ec s\u1eed d\u1ee5ng s\u1ed1 d\u01b0 b\u00ean C\u00f3.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n thu\u1ed9c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 th\u00ec n\u1ebfu c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 th\u00ec ph\u1ea3n \u00e1nh \u1edf ph\u1ea7n T\u00e0i s\u1ea3n, n\u1ebfu c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3 th\u00ec ph\u1ea3n \u00e1nh \u1edf ph\u1ea7n Ngu\u1ed3n v\u1ed1n.<\/li>\n\n\n\n<li>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3 (214, 129, 139, 159) khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ghi ph\u1ea7n T\u00e0i s\u1ea3n v\u1edbi s\u1ed1 \u00e2m v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n 412, 413, 421 d\u01b0 b\u00ean N\u1ee3 s\u1ebd ghi s\u1ed1 \u00e2m \u1edf ph\u1ea7n Ngu\u1ed3n v\u1ed1n.<\/li>\n<\/ul>\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<p>Tr\u00ean \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch <strong>l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> c\u0169ng nh\u01b0 nh\u1eefng nguy\u00ean t\u1eafc, m\u1ee5c \u0111\u00edch v\u00e0 l\u01b0u \u00fd khi l\u1eadp. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin trong chuy\u00ean m\u1ee5c &#8220;<a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Chia s\u1ebb kinh nghi\u1ec7m<\/strong><\/a>&#8221; h\u1eefu \u00edch v\u1edbi b\u1ea1n tr\u00ean h\u00e0nh tr\u00ecnh h\u1ecdc t\u1eadp v\u00e0 l\u00e0m vi\u1ec7c li\u00ean quan \u0111\u1ebfn chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n. N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm c\u00e1c c\u01a1 h\u1ed9i <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, ki\u1ec3m to\u00e1n<\/a><\/strong> m\u1edbi nh\u1ea5t, h\u00e3y truy c\u1eadp <strong><a href=\"http:\/\/topcv.vn\" target=\"_blank\" rel=\"noreferrer noopener\">TopCV<\/a><\/strong> &#8211; n\u1ec1n t\u1ea3ng t\u00ecm ki\u1ebfm vi\u1ec7c l\u00e0m h\u00e0ng \u0111\u1ea7u Vi\u1ec7t Nam \u0111\u1ec3 c\u00f3 c\u01a1 h\u1ed9i ti\u1ebfp c\u1eadn nh\u1eefng nh\u00e0 tuy\u1ec3n d\u1ee5ng uy t\u00edn nh\u1ea5t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi ng\u00e0nh k\u1ebf to\u00e1n, n\u1eafm v\u1eefng chuy\u00ean m\u00f4n v\u00e0 c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u1ec3 c\u00f3 nh\u1eefng b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong c\u00f4ng vi\u1ec7c. B\u1edfi b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng th\u1ec3 thi\u1ebfu gi\u00fap ng\u01b0\u1eddi qu\u1ea3n tr\u1ecb n\u1eafm \u0111\u01b0\u1ee3c t\u00ecnh [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4084,"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":[1128,298,634,1126,1129,1127],"class_list":["post-4073","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-bang-can-doi-ke-toan","tag-bang-can-doi-ke-toan-la-gi","tag-cach-lap-bang-can-doi-ke-toan","tag-lap-bang-can-doi-ke-toan","tag-mau-bang-can-doi-ke-toan","tag-nguyen-tac-lap-bang-can-doi-ke-toan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n 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