{"id":38546,"date":"2023-11-03T15:15:23","date_gmt":"2023-11-03T08:15:23","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=38546"},"modified":"2024-10-15T16:47:40","modified_gmt":"2024-10-15T09:47:40","slug":"dinh-khoan-ke-toan","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/38546\/dinh-khoan-ke-toan\/","title":{"rendered":"\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? T\u1ed5ng h\u1ee3p c\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n c\u01a1 b\u1ea3n"},"content":{"rendered":"

\u0110\u1ecbnh kho\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n c\u1ea7n n\u1eafm c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean, c\u00f3 th\u1ec3 l\u00e0 h\u00e0ng ng\u00e0y t\u1ea1i b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. B\u1edfi v\u1eady, ki\u1ebfn th\u1ee9c v\u1ec1 \u0111\u1ecbnh kho\u1ea3n v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u01a1 b\u1ea3n l\u00e0 \u0111i\u1ec1u m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u1eafc.<\/span><\/p>\n

1. \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

Khi c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n nh\u01b0 nghi\u1ec7p v\u1ee5 mua h\u00e0ng, b\u00e1n h\u00e0ng, l\u01b0\u01a1ng,… di\u1ec5n ra t\u1ea1i doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn v\u00e0 ph\u1ea3n \u00e1nh th\u00f4ng tin v\u1ec1 c\u00e1c nghi\u1ec7p v\u1ee5 l\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/span><\/span><\/a> th\u00f4ng qua c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n. C\u1ee5 th\u1ec3 l\u00e0 k\u1ebf to\u00e1n s\u1ebd ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5 v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 \u0111\u1ed3ng th\u1eddi v\u1eadn d\u1ee5ng nguy\u00ean t\u1eafc ghi N\u1ee3 v\u00e0 ghi C\u00f3 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ghi nh\u1eadn nghi\u1ec7p v\u1ee5. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n.<\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 ghi nh\u1eadn c\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p sao cho \u0111\u00fang v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a giao d\u1ecbch th\u00f4ng qua ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

Ph\u00e2n lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/span><\/h3>\n

C\u00f3 hai lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 \u0111\u1ecbnh kho\u1ea3n \u0111\u01a1n gi\u1ea3n v\u00e0 \u0111\u1ecbnh kho\u1ea3n ph\u1ee9c t\u1ea1p:<\/span><\/p>\n