{"id":51174,"date":"2023-10-09T14:19:56","date_gmt":"2023-10-09T07:19:56","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=51174"},"modified":"2023-10-27T10:56:20","modified_gmt":"2023-10-27T03:56:20","slug":"lo-trinh-tro-thanh-ke-toan-truong","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/51174\/lo-trinh-tro-thanh-ke-toan-truong\/","title":{"rendered":"L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 \u0111i\u1ec1u m\u1ecdi k\u1ebf to\u00e1n \u0111\u1ec1u ph\u1ea5n \u0111\u1ea5u th\u1ef1c hi\u1ec7n. Qua b\u00e0i vi\u1ebft MISA AMIS t\u1ed5ng h\u1ee3p, chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c, kinh nghi\u1ec7m, c\u1ea3 nh\u1eefng c\u01a1 h\u1ed9i, th\u00e1ch th\u1ee9c m\u00e0 c\u00f3 th\u1ec3 c\u00e1c b\u1ea1n s\u1ebd g\u1eb7p ph\u1ea3i tr\u00ean con \u0111\u01b0\u1eddng ph\u1ea5n \u0111\u1ea5u tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng.\u00a0<\/span><\/p>\n<figure id=\"attachment_71304\" aria-describedby=\"caption-attachment-71304\" style=\"width: 678px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-71304\" src=\"\/wp-content\/uploads\/2022\/05\/Hi\u0300nh-1_-Lo\u0323\u0302-tri\u0300nh-tro\u031b\u0309-tha\u0300nh-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309ng-1.png\" alt=\"\" width=\"678\" height=\"355\" srcset=\"\/wp-content\/uploads\/2022\/05\/Hi\u0300nh-1_-Lo\u0323\u0302-tri\u0300nh-tro\u031b\u0309-tha\u0300nh-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309ng-1.png 678w, \/wp-content\/uploads\/2022\/05\/Hi\u0300nh-1_-Lo\u0323\u0302-tri\u0300nh-tro\u031b\u0309-tha\u0300nh-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309ng-1-500x262.png 500w\" sizes=\"(max-width: 678px) 100vw, 678px\" \/><figcaption id=\"caption-attachment-71304\" class=\"wp-caption-text\">Lo\u0323\u0302 tri\u0300nh tro\u031b\u0309 tha\u0300nh ke\u0302\u0301 toa\u0301n tru\u031bo\u031b\u0309ng<\/figcaption><\/figure>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ai?<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span style=\"font-weight: 400;\">\u00a0l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, l\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch, ch\u1ec9 \u0111\u1ea1o chung v\u00e0 tham m\u01b0u ch\u00ednh cho l\u00e3nh \u0111\u1ea1o v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n cho doanh nghi\u1ec7p.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi h\u01b0\u1edbng d\u1eabn, ch\u1ec9 \u0111\u1ea1o, ki\u1ec3m tra, \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng c\u00f4ng vi\u1ec7c m\u00e0 c\u00e1c k\u1ebf to\u00e1n vi\u00ean \u0111\u00e3 l\u00e0m sao cho h\u1ee3p l\u00fd nh\u1ea5t. Trong c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh, doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 \u0111\u1ee9ng d\u01b0\u1edbi, l\u00e0m vi\u1ec7c d\u01b0\u1edbi quy\u1ec1n <\/span><span style=\"font-weight: 400;\">Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh<\/span><span style=\"font-weight: 400;\">\u00a0(CFO).<\/span><b>\u00a0<\/b><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. M\u1ee5c ti\u00eau ngh\u1ec1 nghi\u1ec7p<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nhi\u1ec1u b\u1ea1n sau khi tr\u1edf th\u00e0nh k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p \u0111\u00e3 chia s\u1ebb h\u1ecd ch\u1ecdn ngh\u1ec1 k\u1ebf to\u00e1n v\u00ec nhi\u1ec1u l\u00fd do nh\u01b0ng \u201cth\u00f4i th\u00fac\u201d h\u1ecd h\u01a1n c\u1ea3 l\u00e0 m\u1ee9c l\u01b0\u01a1ng h\u1ea5p d\u1eabn c\u1ee7a ngh\u1ec1 k\u1ebf to\u00e1n. \u0110\u1ec3 tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng, th\u01b0\u1eddng h\u1ecd c\u0169ng \u0111\u00e3 chu\u1ea9n b\u1ecb \u201cl\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng\u201d ngay t\u1eeb khi b\u01b0\u1edbc ch\u00e2n v\u00e0o ngh\u1ec1 n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea1n l\u00e0 ng\u01b0\u1eddi y\u00eau ngh\u1ec1 v\u00e0 ch\u0103m ch\u1ec9 l\u00e0m vi\u1ec7c th\u00ec v\u1edbi ngh\u1ec1 k\u1ebf to\u00e1n b\u1ea1n c\u00f3 th\u1ec3 h\u00e0nh ngh\u1ec1 v\u1edbi c\u00e1c g\u00f3i c\u00f4ng vi\u1ec7c, k\u1ec3 c\u1ea3 l\u00e0m th\u00eam, t\u1eeb \u0111\u00f3 b\u1ea1n c\u00f3 th\u00eam ngu\u1ed3n thu nh\u1eadp b\u1ed5 sung cho m\u00ecnh v\u00e0 th\u00eam n\u0103ng l\u01b0\u1ee3ng l\u00e0m vi\u1ec7c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed9t l\u00fd do n\u1eefa th\u00f4i th\u00fac nhi\u1ec1u b\u1ea1n ch\u1ecdn ngh\u1ec1 k\u1ebf to\u00e1n b\u1edfi h\u1ecd \u201cnh\u00ecn th\u1ea5y\u201d ngh\u1ec1 n\u00e0y c\u00f3 nhi\u1ec1u y\u1ebfu t\u1ed1 khi\u1ebfn n\u00f3 c\u00f3 s\u1ee9c cu\u1ed1n h\u00fat, \u0111\u00f3 l\u00e0:<\/span><\/p>\n<figure id=\"attachment_113892\" aria-describedby=\"caption-attachment-113892\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-113892\" src=\"\/wp-content\/uploads\/2022\/11\/Hinh-2-Ly-do-khien-ban-lua-chon-va-gan-bo-voi-nghe-ke-toan.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/11\/Hinh-2-Ly-do-khien-ban-lua-chon-va-gan-bo-voi-nghe-ke-toan.png 740w, \/wp-content\/uploads\/2022\/11\/Hinh-2-Ly-do-khien-ban-lua-chon-va-gan-bo-voi-nghe-ke-toan-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-113892\" class=\"wp-caption-text\">L\u00fd do khi\u1ebfn b\u1ea1n l\u1ef1a ch\u1ecdn v\u00e0 g\u1eafn b\u00f3 v\u1edbi ngh\u1ec1 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m cao.<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ec1n kinh t\u1ebf \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc ph\u00e1t tri\u1ec3n m\u1ea1nh, c\u00e1c c\u00f4ng ty, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c m\u1edf ra ng\u00e0y c\u00e0ng nhi\u1ec1u. \u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 m\u1ea3nh \u0111\u1ea5t t\u1ea1o ra nhi\u1ec1u c\u01a1 h\u1ed9i \u0111\u1ec3\u00a0<\/span><b>ngh\u1ec1 k\u1ebf to\u00e1n <\/b><span style=\"font-weight: 400;\">ph\u00e1t tri\u1ec3n b\u1edfi nhu c\u1ea7u k\u1ebf to\u00e1n cho c\u00f4ng ty, doanh nghi\u1ec7p ho\u1eb7c th\u1eadm ch\u00ed m\u1ed9t c\u1eeda h\u00e0ng kinh doanh b\u00e1n h\u00e0ng c\u0169ng c\u1ea7n k\u1ebf to\u00e1n cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ngh\u1ec1 k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u1ec1 \u0111\u01b0\u1ee3c tr\u1ea3 c\u00f4ng x\u1ee9ng \u0111\u00e1ng.<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng s\u1eb5n s\u00e0ng tr\u1ea3 m\u1ee9c thu nh\u1eadp x\u1ee9ng \u0111\u00e1ng \u0111\u1ec3 gi\u1eef ch\u00e2n nh\u1eefng v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c c\u1ea7n s\u1ef1 \u1ed5n \u0111\u1ecbnh cao nh\u01b0 k\u1ebf to\u00e1n. Ngo\u00e0i ra, v\u1edbi c\u00e1c b\u1ea1n k\u1ebf to\u00e1n \u0111\u00e3 c\u1ee9ng tay ngh\u1ec1 ho\u1eb7c nh\u1ea5t l\u00e0 khi c\u00e1c b\u1ea1n \u0111\u00e3 c\u00f3 nh\u1eefng ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p nh\u01b0 ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd thu\u1ebf, ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n (CPA)\u2026 th\u00ec c\u00e1c b\u1ea1n c\u00f3 th\u00eam nhi\u1ec1u c\u01a1 h\u1ed9i c\u00f3 nh\u1eefng c\u00f4ng vi\u1ec7c l\u00e0m th\u00eam v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u01a1 h\u1ed9i th\u0103ng ti\u1ebfn v\u00e0 ph\u00e1t tri\u1ec3n v\u1edbi ngh\u1ec1.<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 c\u01a1 h\u1ed9i th\u0103ng ti\u1ebfn cao v\u00e0 cho ph\u00e9p b\u1ea1n c\u00f3 nhi\u1ec1u s\u1ef1 l\u1ef1a ch\u1ecdn cho b\u1ea3n th\u00e2n. Khi \u0111\u00e3 t\u00edch l\u0169y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u00e0m m\u1ed9t k\u1ebf to\u00e1n vi\u00ean chuy\u00ean nghi\u1ec7p, b\u1ea1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u c\u01a1 h\u1ed9i th\u0103ng ti\u1ebfn. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 l\u00e0 \u0111\u00edch \u0111\u1ebfn c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi n\u1ebfu h\u1ecd x\u00e2y d\u1ef1ng cho m\u00ecnh l\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh K\u1ebf to\u00e1n tr\u01b0\u1edfng. Ngo\u00e0i ra, c\u00e1c v\u1ecb tr\u00ed trong Ban ki\u1ec3m so\u00e1t, Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\u2026 c\u0169ng l\u00e0 nh\u1eefng l\u1ef1a ch\u1ecdn cho c\u01a1 h\u1ed9i th\u0103ng ti\u1ebfn c\u1ee7a c\u00e1c b\u1ea1n k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">L\u00e0m vi\u1ec7c \u1ed5n \u0111\u1ecbnh.<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed9t trong nh\u1eefng l\u00fd do v\u00ec sao b\u1ea1n ch\u1ecdn ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u00f3 ch\u00ednh l\u00e0 t\u00ednh \u1ed5n \u0111\u1ecbnh trong c\u00f4ng vi\u1ec7c. \u0110\u00e2y th\u1ef1c s\u1ef1 l\u00e0 c\u00f4ng vi\u1ec7c ph\u00f9 h\u1ee3p cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 mong mu\u1ed1n \u1ed5n \u0111\u1ecbnh. Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n lu\u00f4n c\u00f3 vai tr\u00f2 quan tr\u1ecdng v\u00e0 c\u1ea7n thi\u1ebft trong b\u1ea5t k\u1ef3 ho\u00e0n c\u1ea3nh kinh t\u1ebf n\u00e0o d\u00f9 l\u00e0 thu\u1eadn l\u1ee3i hay kh\u00f3 kh\u0103n. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 y\u00ean t\u00e2m v\u1ec1 v\u1ecb tr\u00ed c\u1ee7a m\u00ecnh m\u00e0 kh\u00f4ng c\u1ea7n lo l\u1eafng v\u1ec1 s\u1ef1 b\u1ea5p b\u00eanh c\u1ee7a c\u00f4ng vi\u1ec7c. Ch\u1ec9 c\u1ea7n b\u1ea1n c\u00f3 n\u0103ng l\u1ef1c v\u00e0 l\u00e0 m\u1ed9t k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p th\u00ec tr\u00ean th\u1ecb tr\u01b0\u1eddng vi\u1ec7c l\u00e0m hi\u1ec7n nay lu\u00f4n c\u00f3 ch\u1ed7 \u0111\u1ec3 b\u1ea1n th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f3 s\u1ef1 linh ho\u1ea1t v\u00e0 s\u00e1ng t\u1ea1o.<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed9t s\u1ed1 ng\u01b0\u1eddi, cho r\u1eb1ng c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u1edbi nh\u1eefng con s\u1ed1 th\u00ec kh\u00e1 nh\u00e0m ch\u00e1n v\u00e0 kh\u00f4 khan. Tuy nhi\u00ean khi \u0111i s\u00e2u v\u00e0o c\u00f4ng vi\u1ec7c nh\u1ea5t l\u00e0 ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh hay x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u00ec th\u1ea5y r\u1eb1ng c\u00f4ng vi\u1ec7c kh\u00f4ng h\u1ec1 kh\u00f4 khan v\u00e0 nh\u00e0m ch\u00e1n, n\u00f3 l\u1ea1i c\u00f3 s\u1ee9c h\u1ea5p d\u1eabn v\u00e0 th\u00fa v\u1ecb b\u1edfi b\u1ea1n \u0111ang l\u00e0m vi\u1ec7c v\u1edbi nh\u1eefng con s\u1ed1 bi\u1ebft n\u00f3i, ch\u00fang t\u1ea1o n\u00ean s\u1ef1 k\u1ebft n\u1ed1i logic. B\u1ea1n c\u00e0ng c\u00f3 k\u1ef9 n\u0103ng ngh\u1ec1 nghi\u1ec7p cao th\u00ec c\u00f4ng vi\u1ec7c c\u1ee7a ngh\u1ec1 k\u1ebf to\u00e1n c\u00e0ng hi\u1ec7u qu\u1ea3 v\u00e0 s\u00e1ng t\u1ea1o.<\/span><\/p>\n<div style=\"background: linear-gradient(40deg, rgba(76, 175, 80, 0.08), rgba(255, 235, 59, 0.09)); border-radius: 3px; border-width: 3px; border-style: solid; border-color: rgba(213, 213, 213, 0); border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; color: #333333; border-image-source: linear-gradient(to right, rgba(76, 175, 80, 0.5), rgba(156, 39, 176, 0.66), rgba(3, 169, 244, 0.65)); border-image-slice: 1; font: inherit; margin: 0px; padding: 1em; vertical-align: baseline; text-align: center;\"><span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" href=\"https:\/\/amis.misa.vn\/ld\/act-tai-lieu-quy-trinh-ke-toan\/?source=Amisblog&amp;medium=seo&amp;campaign=51174\/lo-trinh-tro-thanh-ke-toan-truong\/&amp;ucontent=&amp;term=__\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\"><strong>&gt;&gt;&gt; T\u1ea2I NGAY B\u1ed8 T\u00c0I LI\u1ec6U: QUY TR\u00ccNH K\u1ebe TO\u00c1N C\u01a0 B\u1ea2N &lt;&lt;&lt;<\/strong><\/span><\/a><\/span><\/div>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. Vai tr\u00f2, nhi\u1ec7m v\u1ee5 c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">3.1 Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 v\u1ecb tr\u00ed v\u00e0 ch\u1ee9c danh \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u1ea1ch \u0111\u1ecbnh trong s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, nh\u01b0ng kh\u00f4ng ph\u1ea3i ai c\u0169ng hi\u1ec3u \u0111\u01b0\u1ee3c K\u1ebf to\u00e1n tr\u01b0\u1edfng th\u1ef1c s\u1ef1 \u0111\u00f3ng vai tr\u00f2 g\u00ec v\u00e0 quan tr\u1ecdng \u0111\u1ebfn \u0111\u00e2u trong m\u1ed9t doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00f9y thu\u1ed9c quy m\u00f4, ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 \u0111\u1eb7c th\u00f9 kh\u00e1c nhau c\u1ee7a t\u1eebng doanh nghi\u1ec7p nh\u01b0ng nh\u00ecn chung \u1edf c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam hi\u1ec7n nay, nh\u1ea5t l\u00e0 khi ch\u01b0a c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p t\u00e1ch b\u1ea1ch vai tr\u00f2 c\u1ee7a Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh v\u00e0 c\u00f3 v\u1ecb tr\u00ed Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh ri\u00eang th\u00ec th\u00f4ng th\u01b0\u1eddng K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 s\u1ebd ki\u00eam c\u00e1c nhi\u1ec7m v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Do \u0111\u00f3, K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 vai tr\u00f2 r\u1ea5t quan tr\u1ecdng trong doanh nghi\u1ec7p v\u00e0 c\u00f3 th\u1ec3 chi ti\u1ebft nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n cho doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n k\u1ebf to\u00e1n theo \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i ch\u00ednh chung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, c\u00e1c d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh tr\u01b0\u1edbc khi tr\u00ecnh ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ea3m b\u1ea3o ngu\u1ed3n v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, tham m\u01b0u cho Ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p v\u1ec1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan \u0111\u1ec3 x\u00e2y d\u1ef1ng, t\u1ea1o n\u00ean m\u1ea1ng l\u01b0\u1edbi th\u00f4ng tin \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tham m\u01b0u cho l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p v\u1ec1 c\u00e1c c\u00f4ng t\u00e1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">3.2 Nhi\u1ec7m v\u1ee5 c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1edbi vai tr\u00f2 \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 nh\u01b0 tr\u00ean th\u00ec nhi\u1ec7m v\u1ee5 c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00f3m l\u01b0\u1ee3c nh\u01b0 sau:<\/span><\/p>\n<figure id=\"attachment_113891\" aria-describedby=\"caption-attachment-113891\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-113891\" src=\"\/wp-content\/uploads\/2022\/11\/Hinh-3-Nhung-nhiem-vu-chinh-cua-ke-toan.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/11\/Hinh-3-Nhung-nhiem-vu-chinh-cua-ke-toan.png 740w, \/wp-content\/uploads\/2022\/11\/Hinh-3-Nhung-nhiem-vu-chinh-cua-ke-toan-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-113891\" class=\"wp-caption-text\">Nh\u1eefng nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<h4><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>T\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/i><\/b><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 m\u1ed9t trong c\u00e1c qu\u1ea3n l\u00fd cao c\u1ea5p, \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd trong vi\u1ec7c t\u0103ng l\u1ee3i nhu\u1eadn v\u00e0 ti\u1ebft gi\u1ea3m chi ph\u00ed. Nh\u1ea5t l\u00e0 khi ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf \u0111i xu\u1ed1ng ho\u1eb7c qu\u00e1 n\u00f3ng, vai tr\u00f2 c\u1ee7a h\u1ecd s\u1ebd l\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c ph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n ho\u1eb7c nhanh ch\u00f3ng \u1ed5n \u0111\u1ecbnh s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 c\u00e1c k\u1ebf to\u00e1n vi\u00ean trong b\u1ed9 m\u00e1y k\u1ebf to\u00e1n. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi k\u1ebf to\u00e1n vi\u00ean hi\u1ec3u r\u00f5 c\u00e1c vi\u1ec7c c\u1ea7n l\u00e0m, c\u1ea7n ch\u1ecbu tr\u00e1ch nhi\u1ec7m hay ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u00e1 nh\u00e2n\/\u0111\u01a1n v\u1ecb kh\u00e1c, h\u1ecd c\u0169ng s\u1eb5n s\u00e0ng thay \u0111\u1ed5i ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u ho\u1ea1t \u0111\u1ed9ng khi c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c lu\u00f4n bi\u1ebfn \u0111\u1ed9ng v\u00e0 tham gia \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u0169ng l\u00e0 ng\u01b0\u1eddi h\u01b0\u1edbng d\u1eabn cho nh\u00e2n vi\u00ean m\u1edbi c\u00e1c quy tr\u00ecnh l\u00e0m vi\u1ec7c, c\u00e1c quy \u0111\u1ecbnh, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1ecb tr\u00ed n\u00e0y c\u0169ng c\u00f3 nhi\u1ec7m v\u1ee5 \u0111\u1ea3m b\u1ea3o ti\u1ebfn \u0111\u1ed9 v\u00e0 hi\u1ec7u su\u1ea5t c\u00f4ng vi\u1ec7c trong doanh nghi\u1ec7p, cung c\u1ea5p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi cho l\u00e3nh \u0111\u1ea1o v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p gi\u00fap l\u00e3nh \u0111\u1ea1o x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 k\u1ecbp th\u1eddi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng s\u1ebd \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng ngh\u1ec7, k\u1ef9 thu\u1eadt m\u1edbi gi\u00fap gia t\u0103ng hi\u1ec7u qu\u1ea3, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed cho doanh nghi\u1ec7p.<\/span><\/p>\n<h4><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>L\u1eadp\/ki\u1ec3m so\u00e1t vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/i><\/b><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng tham gia v\u00e0o vi\u1ec7c l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u1eddi gian quy \u0111\u1ecbnh v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o v\u1edbi l\u00e3nh \u0111\u1ea1o c\u1ea5p cao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e0y c\u00f3 th\u1ec3 l\u00e0 do do ch\u00ednh k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u1eadp ho\u1eb7c k\u1ebf to\u00e1n vi\u00ean l\u1eadp d\u01b0\u1edbi s\u1ef1 gi\u00e1m s\u00e1t v\u00e0 ki\u1ec3m tra c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n<h4><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>\u0110\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/i><\/b><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nhi\u1ec7m v\u1ee5 n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c t\u00ednh ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, h\u1ee3p ph\u00e1p trong c\u00e1c t\u00e0i li\u1ec7u, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f4ng n\u1ee3 v\u1edbi ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng c\u0169ng nh\u01b0 ch\u1ee7 \u0111\u1ea7u t\u01b0&#8230; K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 c\u00e1c s\u1ed5 s\u00e1ch t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h4><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Tham gia ph\u00e2n t\u00edch, l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 d\u1ef1 b\u00e1o<\/i><\/b><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1eeb c\u00e1c ph\u00e2n t\u00edch n\u00e0y, k\u1ebf to\u00e1n tr\u01b0\u1edfng s\u1ebd \u0111\u01b0a ra c\u00e1c d\u1ef1 b\u00e1o v\u1ec1 ngu\u1ed3n t\u00e0i ch\u00ednh, \u0111\u01b0a ra c\u00e1c ki\u1ebfn ngh\u1ecb trong vi\u1ec7c thu h\u00fat ngu\u1ed3n t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p nh\u1eb1m duy tr\u00ec ng\u00e2n s\u00e1ch; h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o trong vi\u1ec7c x\u1eed l\u00fd c\u00e1c r\u1ee7i ro, sai ph\u1ea1m v\u00e0 vi ph\u1ea1m t\u00e0i ch\u00ednh ho\u1eb7c ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, nh\u1eefng ph\u00e2n t\u00edch v\u00e0 d\u1ef1 b\u00e1o c\u1ee7a h\u1ecd c\u00f3 \u00fd ngh\u0129a r\u1ea5t quan tr\u1ecdng.<\/span><\/p>\n<h4><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Gi\u00e1m s\u00e1t vi\u1ec7c quy\u1ebft to\u00e1n<\/i><\/b><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n gi\u00e1m s\u00e1t, theo d\u00f5i vi\u1ec7c th\u1ed1ng k\u00ea, quy\u1ebft to\u00e1n c\u00e1c kho\u1ea3n thu chi; t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, t\u00e0i s\u1ea3n, c\u1ee7a doanh nghi\u1ec7p v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c th\u1eddi \u0111i\u1ec3m b\u1ea5t k\u1ef3 theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd. C\u00e1c qu\u1ea3n l\u00fd c\u1ea5p cao c\u00f3 th\u1ec3 y\u00eau c\u1ea7u th\u1ed1ng k\u00ea, quy\u1ebft to\u00e1n b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o, do v\u1eady k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n lu\u00f4n chu\u1ea9n b\u1ecb \u0111\u1ec3 s\u1eb5n s\u00e0ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u0169ng l\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n tr\u00ecnh b\u00e0y k\u1ebft qu\u1ea3 v\u1edbi ban \u0111i\u1ec1u h\u00e0nh v\u00e0 c\u00e1c b\u00ean li\u00ean quan (n\u1ebfu c\u00f3).<\/span><\/p>\n<h4><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Thu\u1ebf v\u00e0 c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c<\/i><\/b><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ngo\u00e0i c\u00e1c nhi\u1ec7m v\u1ee5 ch\u00ednh li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 kh\u00e1c n\u1ebfu th\u1ea5y c\u1ea7n thi\u1ebft ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u1ea5p tr\u00ean. Nhi\u1ec7m v\u1ee5 kh\u00e1c c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c m\u00e0 doanh nghi\u1ec7p h\u1ecd \u0111ang l\u00e0m vi\u1ec7c.<\/span><\/p>\n<p><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=seo&amp;campaign=51174\/lo-trinh-tro-thanh-ke-toan-truong\/&amp;ucontent=&amp;term=_tien_\" target=\"_blank\" rel=\"nofollow noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-113671 size-full\" src=\"\/wp-content\/uploads\/2023\/07\/phan-mem-ke-toan-online-pho-bien-nhat-03.jpg\" alt=\"\" width=\"1500\" height=\"271\" srcset=\"\/wp-content\/uploads\/2023\/07\/phan-mem-ke-toan-online-pho-bien-nhat-03.jpg 1500w, \/wp-content\/uploads\/2023\/07\/phan-mem-ke-toan-online-pho-bien-nhat-03-500x90.jpg 500w, \/wp-content\/uploads\/2023\/07\/phan-mem-ke-toan-online-pho-bien-nhat-03-1024x185.jpg 1024w, \/wp-content\/uploads\/2023\/07\/phan-mem-ke-toan-online-pho-bien-nhat-03-768x139.jpg 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4. Ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 tr\u1edf th\u00e0nh K\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1eeb vai tr\u00f2 v\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u00ean \u0111\u00e2y, v\u00e2y \u0111\u1ec3 tr\u1edf th\u00e0nh K\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec c\u1ea7n ph\u1ea3i c\u00f3 nh\u1eefng ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n g\u00ec?\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/b><\/span><\/p>\n<figure id=\"attachment_113890\" aria-describedby=\"caption-attachment-113890\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-113890\" src=\"\/wp-content\/uploads\/2022\/11\/Hinh-4-Tieu-chuan-va-dieu-kien-ke-toan-truong.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/11\/Hinh-4-Tieu-chuan-va-dieu-kien-ke-toan-truong.png 740w, \/wp-content\/uploads\/2022\/11\/Hinh-4-Tieu-chuan-va-dieu-kien-ke-toan-truong-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-113890\" class=\"wp-caption-text\">Ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/figcaption><\/figure>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(Theo \u0110i\u1ec1u 51 v\u00e0 \u0110i\u1ec1u 54\u00a0Lu\u1eadt K\u1ebf to\u00e1n\u00a0s\u1ed1 88\/2015\/QH13\u00a0ng\u00e0y 20\/11\/2015)<\/span><\/i><\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5. Tr\u1ea3i nghi\u1ec7m c\u00e1c ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n chi ti\u1ebft<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1eady \u0111\u1ec3 tr\u1edf th\u00e0nh K\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec c\u00e1c b\u01b0\u1edbc tr\u00ean l\u1ed9 tr\u00ecnh \u0111\u1ec3 ph\u00e1t tri\u1ec3n t\u1eeb 1 k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh l\u00ean KTT s\u1ebd nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 nhi\u1ec1u ph\u1ea7n k\u1ebf to\u00e1n chi ti\u1ebft nh\u01b0ng c\u01a1 b\u1ea3n l\u00e0 c\u00e1c ph\u1ea7n h\u00e0nh sau:<\/span><\/p>\n<figure id=\"attachment_71309\" aria-describedby=\"caption-attachment-71309\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-71309\" src=\"\/wp-content\/uploads\/2022\/05\/lo\u0323\u0302-tri\u0300nh-ptr-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309n.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/05\/lo\u0323\u0302-tri\u0300nh-ptr-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309n.png 740w, \/wp-content\/uploads\/2022\/05\/lo\u0323\u0302-tri\u0300nh-ptr-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309n-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-71309\" class=\"wp-caption-text\">L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00e1t tri\u1ec3n t\u1eeb nh\u1eefng v\u1ecb tr\u00ed k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh chi ti\u1ebft<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.1 K\u1ebf to\u00e1n chi ph\u00ed, gi\u00e1 th\u00e0nh<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u00e2y l\u00e0 ph\u1ea7n h\u00e0nh r\u1ea5t quan tr\u1ecdng \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t\/x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n. KTT n\u1eafm v\u1eefng ph\u1ea7n h\u00e0nh n\u00e0y s\u1ebd gi\u00fap h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c chi ph\u00ed, gi\u00e1 th\u00e0nh, t\u1eeb \u0111\u00f3 c\u00f3 nh\u1eefng gi\u1ea3i ph\u00e1p v\u1ec1 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb trong vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed, ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c v\u1eadt t\u01b0 v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c chi ph\u00ed v\u00e0 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh c\u0169ng l\u00e0 nh\u00e2n t\u1ed1 gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n c\u00f3 s\u1ee9c c\u1ea1nh tranh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n chi ph\u00ed, gi\u00e1 th\u00e0nh c\u00f3 th\u1ec3 n\u00f3i l\u00e0 nh\u1eefng b\u01b0\u1edbc \u0111i \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng tr\u00ean l\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh K\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>&gt;&gt;&gt; C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/50093\/ke-toan-gia-thanh\/\" target=\"_blank\" rel=\"noopener\">K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh<\/a><\/span> l\u00e0 g\u00ec? L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 l\u00e0m t\u1ed1t c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh trong doanh nghi\u1ec7p<\/strong><\/em><\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.2 K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u1ea7n h\u00e0nh n\u00e0y r\u1ea5t quan tr\u1ecdng b\u1edfi ngo\u00e0i c\u00e1c chi ph\u00ed (phi v\u1eadt t\u01b0) th\u00ec lu\u00e2n chuy\u1ec3n h\u00e0ng t\u1ed3n kho \u0111\u00f3ng vai tr\u00f2 r\u1ea5t quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u &#8211; h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 n\u00f3i l\u00e0 nh\u1eefng b\u01b0\u1edbc \u0111i \u0111\u1ea7u ti\u00ean v\u00e0 c\u01a1 b\u1ea3n tr\u00ean l\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh K\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n<p><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt;&gt; Xem chi ti\u1ebft v\u1ec1 k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/24639\/ke-toan-hang-ton-kho-trong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span>.<\/span><\/strong><\/em><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.3 K\u1ebf to\u00e1n thu\u1ebf<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1i t\u00ean \u0111\u00e3 \u201cn\u00f3i l\u00ean\u201d t\u00ednh quan tr\u1ecdng c\u1ee7a ph\u1ea7n k\u1ebf to\u00e1n n\u00e0y, qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p lu\u00f4n song h\u00e0nh c\u00f9ng thu\u1ebf. C\u00f3 nh\u1eefng doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ri\u00eang chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh \u0111\u1ec3 c\u1ee5 th\u1ec3 cho t\u1eebng giai \u0111o\u1ea1n kinh doanh s\u1ebd x\u1eed l\u00fd m\u1ed1i quan h\u1ec7 thu\u1ebf ph\u00f9 h\u1ee3p nh\u1ea5t tr\u00ean c\u01a1 s\u1edf tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf, \u0111\u1ed3ng th\u1eddi,\u00a0 v\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ec3 c\u00f3 l\u1ee3i nh\u1ea5t cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/21394\/ke-toan-thue\/\" target=\"_blank\" rel=\"noopener\">K\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/span> c\u00f3 th\u1ec3 n\u00f3i l\u00e0 nh\u1eefng b\u01b0\u1edbc \u0111i c\u01a1 b\u1ea3n v\u00e0 c\u1ea7n thi\u1ebft tr\u00ean l\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.4 K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (KTTH)<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1edbi v\u1ecb tr\u00ed l\u00e0 ng\u01b0\u1eddi d\u01b0\u1edbi KTT c\u00f3 vai tr\u00f2 gi\u00e1m s\u00e1t nh\u00f3m c\u00e1c k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh. KTTH k\u1ebft n\u1ed1i c\u00e1c m\u1ea3ng c\u00f4ng vi\u1ec7c t\u1eeb c\u00e1c ph\u1ea7n h\u00e0nh chi ti\u1ebft \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00f9y thu\u1ed9c quy m\u00f4 v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/16794\/to-chuc-bo-may-ke-toan-mo-hinh-nao-phu-hop-voi-doanh-nghiep-cua-ban\/\">t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/a><\/span><\/strong>, th\u00f4ng th\u01b0\u1eddng KTTH l\u00e0 ng\u01b0\u1eddi l\u1eadp BCTC nh\u1ea5t l\u00e0 v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f3 th\u1ec3 n\u00f3i l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u1ec1 chuy\u00ean m\u00f4n k\u1ebf to\u00e1n tr\u00ean l\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh K\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n<figure id=\"attachment_113889\" aria-describedby=\"caption-attachment-113889\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-113889\" src=\"\/wp-content\/uploads\/2022\/11\/Hinh-6-So-do-bo-may-ke-toan-cua-1-doanh-nghiep-voi-cac-ke-toan-phan-hanh.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2022\/11\/Hinh-6-So-do-bo-may-ke-toan-cua-1-doanh-nghiep-voi-cac-ke-toan-phan-hanh.png 740w, \/wp-content\/uploads\/2022\/11\/Hinh-6-So-do-bo-may-ke-toan-cua-1-doanh-nghiep-voi-cac-ke-toan-phan-hanh-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-113889\" class=\"wp-caption-text\">S\u01a1 \u0111\u1ed3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a 1 doanh nghi\u1ec7p v\u1edbi c\u00e1c k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">5.5 C\u00e1c ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong \u0111i\u1ec1u ki\u1ec7n c\u1ea1nh tranh v\u00e0 h\u1ed9i nh\u1eadp, nh\u1ea5t l\u00e0 khi l\u00e0m vi\u1ec7c cho c\u00e1c t\u1ed5 ch\u1ee9c l\u1edbn, vi\u1ec7c b\u1ea1n c\u00f3 c\u00e1c ch\u1ee9ng ch\u1ec9 ngh\u1ec1 k\u1ebf to\u00e1n c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng kh\u1eb3ng \u0111\u1ecbnh ki\u1ebfn th\u1ee9c v\u00e0 kinh nghi\u1ec7m c\u1ee7a b\u1ea1n. C\u00e1c b\u1ea1n s\u1ebd c\u00f3 th\u1ec3 th\u01b0\u01a1ng l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c m\u1ee9c l\u01b0\u01a1ng t\u1ed1t h\u01a1n v\u00e0 c\u00f3 nhi\u1ec1u c\u00e1c c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p h\u01a1n khi s\u1edf h\u1eefu c\u00e1c ch\u1ee9ng ch\u1ec9 n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed9t s\u1ed1 ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p m\u00e0 c\u00e1c b\u1ea1n t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 h\u01b0\u1edbng t\u1edbi nh\u01b0: Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n CPA Vi\u1ec7t Nam, CPA \u00dac; Ch\u1ee9ng ch\u1ec9 \u0110\u1ea1i l\u00fd thu\u1ebf; ACCA\u2026<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Tham kh\u1ea3o th\u00eam v\u1ec1 c\u00e1c Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/29085\/chung-chi-ke-toan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/span>.\u00a0<\/i><\/span><\/strong><\/p>\n<\/blockquote>\n<div style=\"background: linear-gradient(40deg, rgba(76, 175, 80, 0.08), rgba(255, 235, 59, 0.09)); border-radius: 3px; border-width: 3px; border-style: solid; border-color: rgba(213, 213, 213, 0); border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; color: #333333; border-image-source: linear-gradient(to right, rgba(76, 175, 80, 0.5), rgba(156, 39, 176, 0.66), rgba(3, 169, 244, 0.65)); border-image-slice: 1; font: inherit; margin: 0px; padding: 1em; vertical-align: baseline; text-align: center;\"><span style=\"font-size: 14pt;\"><a href=\"https:\/\/ld.amis.vn\/to-chuc-cong-tac-va-bo-may-phong-ke-toan-act\/?source=Amisblog&amp;medium=seo&amp;campaign=51174\/lo-trinh-tro-thanh-ke-toan-truong\/&amp;ucontent=&amp;term=_tien_\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"color: #ff6600;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>T\u1ea2I NGAY B\u1ed8 T\u00c0I LI\u1ec6U: T\u1ed4 CH\u1ee8C C\u00d4NG T\u00c1C V\u00c0 B\u1ed8 M\u00c1Y PH\u00d2NG K\u1ebe TO\u00c1N<\/strong><\/span><\/span><\/a><\/span><\/div>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>6. K\u1ebf to\u00e1n tr\u01b0\u1edfng trong th\u1eddi \u0111\u1ea1i kinh t\u1ebf s\u1ed1<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ef1 ph\u00e1t tri\u1ec3n v\u00f4 c\u00f9ng m\u1ea1nh m\u1ebd c\u1ee7a c\u00f4ng ngh\u1ec7, nh\u1ea5t l\u00e0 CNTT \u0111\u00e3 t\u00e1c \u0111\u1ed9ng r\u1ea5t nhi\u1ec1u \u0111\u1ebfn c\u00e1c l\u0129nh v\u1ef1c kinh t\u1ebf v\u00e0 \u0111\u1eddi s\u1ed1ng. K\u1ebf to\u00e1n c\u0169ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng nhi\u1ec1u b\u1edfi s\u1ef1 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 n\u00e0y. N\u00f3 \u0111\u1eb7t ra y\u00eau c\u1ea7u v\u1ec1 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cho ng\u00e0nh k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 cho k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00f3i ri\u00eang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e3 g\u00f3p ph\u1ea7n l\u00e0m thay \u0111\u1ed5i to\u00e0n di\u1ec7n l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, \u0111i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 nh\u1ea5t \u1edf ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd d\u1eef li\u1ec7u v\u00e0 cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n. N\u00f3 t\u1ea1o ra nh\u1eefng b\u01b0\u1edbc nh\u1ea3y v\u1ecdt so v\u1edbi quy tr\u00ecnh x\u1eed l\u00fd k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u0169ng c\u1ea7n c\u1eadp nh\u1eadt nh\u1eefng thay \u0111\u1ed5i \u0111\u1ec3 \u1ee9ng d\u1ee5ng CNTT v\u00e0o k\u1ebf to\u00e1n b\u1edfi n\u00f3 s\u1ebd mang l\u1ea1i m\u1ed9t s\u1ed1 l\u1ee3i \u00edch qua c\u00e1c g\u00f3c \u0111\u1ed9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>L\u1ee3i \u00edch v\u1ec1 thu nh\u1eadn d\u1eef li\u1ec7u:<\/i><\/b><span style=\"font-weight: 400;\">\u00a0K\u1ebf to\u00e1n trong m\u00f4i tr\u01b0\u1eddng CNTT \u0111a d\u1ea1ng v\u1ec1 n\u1ed9i dung, h\u00ecnh th\u1ee9c v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u. V\u1ec1 n\u1ed9i dung thu th\u1eadp, t\u1eeb d\u1eef li\u1ec7u k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu l\u00e0 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh nay \u0111a d\u1ea1ng h\u01a1n n\u1ed9i dung thu th\u1eadp c\u1ea3 t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>L\u1ee3i \u00edch x\u1eed l\u00fd d\u1eef li\u1ec7u:<\/i><\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n theo h\u01b0\u1edbng m\u1edf cho ph\u00e9p t\u00edch h\u1ee3p v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng kh\u00e1c trong to\u00e0n DN nh\u01b0: M\u1ed9t b\u00fat to\u00e1n thay \u0111\u1ed5i c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n n\u00f3i ri\u00eang v\u00e0 to\u00e0n h\u1ec7 th\u1ed1ng n\u00f3i chung, ng\u01b0\u1ee3c l\u1ea1i x\u1eed l\u00fd k\u1ebf to\u00e1n c\u0169ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt khi c\u00e1c ph\u00e2n h\u1ec7 kh\u00e1c thay \u0111\u1ed5i nh\u01b0: b\u00e1n h\u00e0ng, mua h\u00e0ng, nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t\u2026<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Hi\u1ec7n nay, k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u01b0\u1eddng s\u1eed d\u1ee5ng th\u00f4ng th\u1ea1o c\u00e1c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 b\u1edfi c\u00e1c ph\u1ea7n m\u1ec1m nhi\u1ec1u t\u00ednh n\u0103ng ti\u1ec7n \u00edch nh\u01b0 <span style=\"color: #000000;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a><\/span> online MISA AMIS<\/span> th\u01b0\u1eddng gi\u00fap \u00edch nhi\u1ec1u cho k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00f3i ri\u00eang trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c. \u0110a ph\u1ea7n c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay c\u0169ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u00ean vi\u1ec7c am hi\u1ec3u v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng th\u1ea1o c\u0169ng l\u00e0 m\u1ed9t \u0111i\u1ec3m c\u1ed9ng l\u1edbn c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1eddi anh\/ch\u1ecb \u0111\u0103ng k\u00fd \u0111\u0103ng k\u00fd d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS \u0111\u1ec3 tr\u1ea3i nghi\u1ec7m c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh t\u1ed1i \u01b0u nh\u1ea5t!<\/span><\/p>\n<table style=\"background-color: #ebeef0; width: 100%; height: 32px;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"text-align: center; height: 32px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt; color: #ff6600;\"><strong><a style=\"color: #ff6600;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-Blog?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=lo-trinh-tro-thanh-ke-toan-truong&amp;term=act_dtanh\" target=\"_blank\" rel=\"nofollow noopener\">&gt;&gt; D\u00d9NG TH\u1eec MI\u1ec4N PH\u00cd \u2013 PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N ONLINE MISA AMIS<\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ng\u00e0y nay, khi Cu\u1ed9c c\u00e1ch m\u1ea1ng c\u00f4ng ngh\u1ec7 4.0 \u0111ang ph\u00e1t tri\u1ec3n, n\u00f3 mang l\u1ea1i th\u1eddi c\u01a1 nh\u01b0ng c\u0169ng l\u00e0 th\u00e1ch th\u1ee9c v\u1edbi ng\u00e0nh k\u1ebf to\u00e1n. K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 c\u1ea3 doanh nghi\u1ec7p s\u1ebd thua thi\u1ec7t n\u1ebfu kh\u00f4ng thay \u0111\u1ed5i t\u01b0 duy, kh\u00f4ng v\u1eadn d\u1ee5ng c\u00f4ng ngh\u1ec7, kh\u00f4ng h\u1ed9i nh\u1eadp to\u00e0n c\u1ea7u.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e0 nh\u1eefng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o v\u00e0 t\u1ed1t nghi\u1ec7p chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n \u1edf c\u00e1c tr\u01b0\u1eddng\/H\u1ecdc vi\u1ec7n uy t\u00edn h\u00e0ng \u0111\u1ea7u \u1edf Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i, v\u1edbi ki\u1ebfn th\u1ee9c l\u00fd thuy\u1ebft \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o b\u00e0i b\u1ea3n, khoa h\u1ecdc v\u00e0 to\u00e0n di\u1ec7n, \u0111\u00f3 l\u00e0 h\u00e0nh trang, l\u00e0 s\u1ef1 t\u1ef1 tin, l\u00e0 ni\u1ec1m tin \u0111\u1ec3 n\u1eafm b\u1eaft c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n ngh\u1ec1 k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f9ng v\u1edbi vi\u1ec7c n\u1eafm b\u1eaft c\u01a1 h\u1ed9i trong th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7 4.0, x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng m\u1ee5c ti\u00eau ngh\u1ec1 nghi\u1ec7p v\u00e0 con \u0111\u01b0\u1eddng ph\u00e1t tri\u1ec3n, x\u00e2y d\u1ef1ng L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh K\u1ebf to\u00e1n tr\u01b0\u1edfng. \u0110\u00f3 s\u1ebd l\u00e0 c\u00fa h\u00edch ni\u1ec1m tin, nhi\u1ec7t huy\u1ebft ph\u1ea5n \u0111\u1ea5u \u0111\u1ec3 s\u1ef1 nghi\u1ec7p tr\u1edf th\u00e0nh nh\u1eefng K\u1ebf to\u00e1n tr\u01b0\u1edfng gi\u1ecfi, nh\u1eefng chuy\u00ean gia k\u1ebf to\u00e1n, chuy\u00ean gia t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai, Ch\u1eafc ch\u1eafn r\u1eb1ng th\u00e0nh c\u00f4ng s\u1ebd \u0111\u1ebfn v\u1edbi nh\u1eefng ng\u01b0\u1eddi bi\u1ebft n\u1eafm b\u1eaft c\u01a1 h\u1ed9i, c\u00f3 nhi\u1ec7t huy\u1ebft ph\u1ea5n \u0111\u1ea5u, khao kh\u00e1t v\u01b0\u01a1n l\u00ean v\u00e0 bi\u1ebft x\u00e2y d\u1ef1ng cho m\u00ecnh L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng. \u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">T\u00e1c gi\u1ea3: Cam \u0110\u1ee9c H\u1ea1nh<\/span><\/em><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_51174\" class=\"pvc_stats total_only  \" data-element-id=\"51174\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 \u0111i\u1ec1u m\u1ecdi k\u1ebf to\u00e1n \u0111\u1ec1u ph\u1ea5n \u0111\u1ea5u th\u1ef1c hi\u1ec7n. Qua b\u00e0i vi\u1ebft MISA AMIS t\u1ed5ng h\u1ee3p, chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c, kinh nghi\u1ec7m, c\u1ea3 nh\u1eefng c\u01a1 h\u1ed9i, th\u00e1ch th\u1ee9c m\u00e0 c\u00f3 th\u1ec3 c\u00e1c b\u1ea1n s\u1ebd g\u1eb7p ph\u1ea3i tr\u00ean con \u0111\u01b0\u1eddng ph\u1ea5n \u0111\u1ea5u tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng.\u00a0 [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_51174\" class=\"pvc_stats total_only  \" data-element-id=\"51174\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":42,"featured_media":113893,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[1399,1424],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng chi ti\u1ebft<\/title>\n<meta name=\"description\" content=\"K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 v\u1ecb tr\u00ed c\u1ea5p qu\u1ea3n l\u00fd r\u1ea5t quan tr\u1ecdng trong m\u1ed7i doanh nghi\u1ec7p. L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 \u0111i\u1ec1u m\u1ecdi k\u1ebf to\u00e1n \u0111\u1ec1u ph\u1ea5n \u0111\u1ea5u th\u1ef1c hi\u1ec7n.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"MIBI\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"17 ph\u00fat\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng chi ti\u1ebft","description":"K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 v\u1ecb tr\u00ed c\u1ea5p qu\u1ea3n l\u00fd r\u1ea5t quan tr\u1ecdng trong m\u1ed7i doanh nghi\u1ec7p. L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 \u0111i\u1ec1u m\u1ecdi k\u1ebf to\u00e1n \u0111\u1ec1u ph\u1ea5n \u0111\u1ea5u th\u1ef1c hi\u1ec7n.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"MIBI","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"17 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/amis.misa.vn\/51174\/lo-trinh-tro-thanh-ke-toan-truong\/#article","isPartOf":{"@id":"https:\/\/amis.misa.vn\/51174\/lo-trinh-tro-thanh-ke-toan-truong\/"},"author":{"name":"MIBI","@id":"https:\/\/amis.misa.vn\/#\/schema\/person\/1d71f0cd7e921b9e13bf4bbc875136bb"},"headline":"L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng chi ti\u1ebft","datePublished":"2023-10-09T07:19:56+00:00","dateModified":"2023-10-27T03:56:20+00:00","mainEntityOfPage":{"@id":"https:\/\/amis.misa.vn\/51174\/lo-trinh-tro-thanh-ke-toan-truong\/"},"wordCount":5156,"commentCount":0,"publisher":{"@id":"https:\/\/amis.misa.vn\/#organization"},"articleSection":["K\u1ebf to\u00e1n cho ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u","L\u1ed9 tr\u00ecnh ngh\u1ec1 nghi\u1ec7p"],"inLanguage":"vi","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/amis.misa.vn\/51174\/lo-trinh-tro-thanh-ke-toan-truong\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/amis.misa.vn\/51174\/lo-trinh-tro-thanh-ke-toan-truong\/","url":"https:\/\/amis.misa.vn\/51174\/lo-trinh-tro-thanh-ke-toan-truong\/","name":"L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng chi ti\u1ebft","isPartOf":{"@id":"https:\/\/amis.misa.vn\/#website"},"datePublished":"2023-10-09T07:19:56+00:00","dateModified":"2023-10-27T03:56:20+00:00","description":"K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 v\u1ecb tr\u00ed c\u1ea5p qu\u1ea3n l\u00fd r\u1ea5t quan tr\u1ecdng trong m\u1ed7i doanh nghi\u1ec7p. L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 \u0111i\u1ec1u m\u1ecdi k\u1ebf to\u00e1n \u0111\u1ec1u ph\u1ea5n \u0111\u1ea5u th\u1ef1c hi\u1ec7n.","breadcrumb":{"@id":"https:\/\/amis.misa.vn\/51174\/lo-trinh-tro-thanh-ke-toan-truong\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/amis.misa.vn\/51174\/lo-trinh-tro-thanh-ke-toan-truong\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/amis.misa.vn\/51174\/lo-trinh-tro-thanh-ke-toan-truong\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aimarketing.misa.vn\/"},{"@type":"ListItem","position":2,"name":"L\u1ed9 tr\u00ecnh tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng chi ti\u1ebft"}]},{"@type":"Person","@id":"https:\/\/amis.misa.vn\/#\/schema\/person\/1d71f0cd7e921b9e13bf4bbc875136bb","name":"MIBI","description":"Ki\u1ec1u Ph\u01b0\u01a1ng Thanh l\u00e0 m\u1ed9t chuy\u00ean gia v\u1edbi h\u01a1n 10 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh t\u00e0i ch\u00ednh&amp; k\u1ebf to\u00e1n, t\u00e1c gi\u1ea3 c\u1ee7a r\u1ea5t nhi\u1ec1u b\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c \u0111\u00f3n nh\u1eadn v\u00e0 chia s\u1ebb tr\u00ean c\u00e1c di\u1ec5n \u0111\u00e0n k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh Vi\u1ec7t Nam. V\u1ec1 t\u00e1c gi\u1ea3 | B\u00e0i \u0111\u00e3 \u0111\u0103ng","url":"https:\/\/amis.misa.vn\/"}]}},"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":2,"sum_votes":10},"_links":{"self":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/51174"}],"collection":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/users\/42"}],"replies":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/comments?post=51174"}],"version-history":[{"count":5,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/51174\/revisions"}],"predecessor-version":[{"id":114720,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/51174\/revisions\/114720"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/media\/113893"}],"wp:attachment":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/media?parent=51174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/categories?post=51174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/tags?post=51174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}