{"id":7050,"date":"2025-12-19T02:43:39","date_gmt":"2025-12-19T09:43:39","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7050"},"modified":"2025-12-19T02:44:01","modified_gmt":"2025-12-19T09:44:01","slug":"ke-toan-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/","title":{"rendered":"\u901a\u905488\u53f7\u306b\u57fa\u3065\u304f\u5bb6\u8a08\u4e8b\u696d\u306e\u4f1a\u8a08\u51e6\u7406 - 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ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#He_thong_7_loai_so_sach_ke_toan_ho_kinh_doanh_theo_Thong_tu_88\" >\u901a\u905488\u306b\u57fa\u3065\u304f\u5bb6\u5185\u4f01\u696d\u5411\u30517\u7a2e\u985e\u306e\u4f1a\u8a08\u5e33\u7c3f\u306e\u30b7\u30b9\u30c6\u30e0\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Quy_trinh_va_yeu_cau_khi_ghi_so_ke_toan_ho_kinh_doanh\" >\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3068\u8981\u4ef6\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Can_cu_phap_ly_dua_tren_Luat_ke_toan\" >\u6cd5\u7684\u6839\u62e0\u306f\u4f1a\u8a08\u6cd5\u3067\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Cac_thong_tin_bat_buoc_phai_co_tren_so_ke_toan\" >\u4f1a\u8a08\u8a18\u9332\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u60c5\u5831\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Yeu_cau_ve_tinh_chinh_xac_va_kip_thoi\" >\u6b63\u78ba\u6027\u3068\u9069\u6642\u6027\u306b\u95a2\u3059\u308b\u8981\u4ef6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Nhung_sai_sot_pho_bien_khi_lam_ke_toan_ho_kinh_doanh_theo_Thong_tu_88\" >\u901a\u905488\u306b\u5f93\u3063\u3066\u5bb6\u4e8b\u4e8b\u696d\u306e\u4f1a\u8a08\u3092\u884c\u3046\u969b\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Ghi_nhan_doanh_thu_khong_nhat_quan_voi_hoa_don\" >\u53ce\u76ca\u8a18\u9332\u304c\u8acb\u6c42\u66f8\u3068\u4e00\u81f4\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Nham_lan_giua_chi_phi_kinh_doanh_va_chi_phi_ca_nhan\" >\u4e8b\u696d\u7d4c\u8cbb\u3068\u500b\u4eba\u7d4c\u8cbb\u306e\u6df7\u540c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Khong_theo_doi_sat_sao_nghia_vu_thue_theo_ky\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Thue_dich_vu_ke_toan_thue_chuyen_nghiep\" >\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u63a1\u7528\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Cong_cu_ho_tro_thuc_hien_ke_toan_ho_kinh_doanh_hieu_qua\" >\u5bb6\u8a08\u7c3f\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30c4\u30fc\u30eb\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Su_dung_cac_mau_bieu_tren_file_Excel\" >Excel \u30d5\u30a1\u30a4\u30eb\u5185\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Ung_dung_phan_mem_ke_toan_danh_rieng_cho_ho_kinh_doanh\" >\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306b\u7279\u5225\u306b\u8a2d\u8a08\u3055\u308c\u305f\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 \u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Tam_quan_trong_cua_ke_toan_trong_quan_tri_ho_kinh_doanh_ben_vung\" >\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u55b6\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u91cd\u8981\u6027\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Cong_cu_quan_tri_dong_tien_va_loi_nhuan_thuc_te\" >\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u5b9f\u969b\u306e\u5229\u76ca\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Xay_dung_uy_tin_va_ho_so_nang_luc_tai_chinh\" >\u4fe1\u983c\u6027\u3068\u5f37\u529b\u306a\u8ca1\u52d9\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-ho-kinh-doanh\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_va_khuyen_khich_thuc_hien_ke_toan_ho_kinh_doanh\"><\/span>\u5bb6\u8a08\u4e8b\u696d\u306b\u304a\u3051\u308b\u7fa9\u52d9\u7684\u304b\u3064\u5968\u52b1\u3055\u308c\u308b\u4f1a\u8a08\u6163\u884c\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7051\" aria-describedby=\"caption-attachment-7051\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7051\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-bat-buoc-va-khuyen-khich-thuc-hien-ke-toan-ho-kinh-doanh.jpg\" alt=\"\u0110o\u0302\u0301i tu\u031bo\u031b\u0323ng ba\u0306\u0301t buo\u0323\u0302c va\u0300 khuye\u0302\u0301n khi\u0301ch thu\u031b\u0323c hie\u0323\u0302n ke\u0302\u0301 toa\u0301n ho\u0323\u0302 kinh doanh\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-bat-buoc-va-khuyen-khich-thuc-hien-ke-toan-ho-kinh-doanh.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-bat-buoc-va-khuyen-khich-thuc-hien-ke-toan-ho-kinh-doanh-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-bat-buoc-va-khuyen-khich-thuc-hien-ke-toan-ho-kinh-doanh-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-bat-buoc-va-khuyen-khich-thuc-hien-ke-toan-ho-kinh-doanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7051\" class=\"wp-caption-text\">\u5bb6\u8a08\u4e8b\u696d\u306b\u304a\u3051\u308b\u7fa9\u52d9\u7684\u304b\u3064\u5968\u52b1\u3055\u308c\u308b\u4f1a\u8a08\u6163\u884c\u3002<\/figcaption><\/figure>\n<p>\u9069\u7528\u4e3b\u4f53\u3092\u6b63\u3057\u304f\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u6240\u306f\u6cd5\u5f8b\u3092\u9075\u5b88\u3057\u3001\u4e8b\u696d\u5b9f\u614b\u306b\u5408\u3063\u305f\u7a0e\u91d1\u8a08\u7b97\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc_thuc_hien_theo_phuong_phap_ke_khai\"><\/span>\u7533\u544a\u65b9\u6cd5\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308b\u500b\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u73fe\u884c\u306e\u898f\u5b9a\u3067\u306f\u3001\u3059\u3079\u3066\u306e\u4e8b\u696d\u6240\u304c\u8907\u96d1\u306a\u4f1a\u8a08\u8a18\u9332\u3092\u4fdd\u6301\u3059\u308b\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5927\u898f\u6a21\u4e8b\u696d\u6240\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u3042\u308b\u3044\u306f\u7533\u544a\u7d0d\u7a0e\u3092\u7a4d\u6975\u7684\u306b\u9078\u629e\u3059\u308b\u4e8b\u696d\u6240\u306f\u3001\u4f53\u7cfb\u7684\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u51e6\u7406\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u4f1a\u8a08\u5e33\u7c3f\u3068\u8acb\u6c42\u66f8\u306e\u4fdd\u7ba1\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_khuyen_khich_thuc_hien_ke_toan\"><\/span>\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u306b\u4f1a\u8a08\u306e\u5c0e\u5165\u3092\u5968\u52b1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e00\u62ec\u7d0d\u7a0e\u65b9\u5f0f\u3067\u7d0d\u7a0e\u3059\u308b\u5bb6\u8a08\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3001\u653f\u5e9c\u306f\u5f15\u304d\u7d9a\u304d\u57fa\u672c\u7684\u306a\u5bb6\u8a08\u7c3f\u4f5c\u6210\u696d\u52d9\u306e\u5b9f\u65bd\u3092\u5968\u52b1\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u8981\u6c42\u306b\u5fdc\u3048\u308b\u305f\u3081\u3060\u3051\u3067\u306a\u304f\u3001\u4e8b\u696d\u8005\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u5229\u76ca\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u8ca1\u52d9\u7ba1\u7406\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u5099\u3048\u308b\u305f\u3081\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lo_trinh_chuyen_doi_tu_thue_khoan_sang_phuong_phap_ke_khai\"><\/span>\u4e00\u62ec\u8ab2\u7a0e\u304b\u3089\u7533\u544a\u8ab2\u7a0e\u3078\u306e\u79fb\u884c\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5f53\u5c40\u306e\u7a0e\u5236\u6539\u9769\u306e\u65b9\u5411\u6027\u306b\u57fa\u3065\u304d\u3001\u4eca\u5f8c\u6570\u5e74\u9593\u3067\u3001\u516c\u5e73\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u5bb6\u8a08\u306f\u6bb5\u968e\u7684\u306b\u4e00\u62ec\u8ab2\u7a0e\u304b\u3089\u7533\u544a\u8ab2\u7a0e\u3078\u3068\u79fb\u884c\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u65b0\u3057\u3044\u898f\u5236\u304c\u5e02\u5834\u5168\u4f53\u306b\u5e83\u304f\u6b63\u5f0f\u306b\u9069\u7528\u3055\u308c\u305f\u969b\u306b\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u4eca\u304b\u3089\u4e8b\u696d\u5bb6\u8a08\u7c3f\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u3066\u304a\u304f\u3053\u3068\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_7_loai_so_sach_ke_toan_ho_kinh_doanh_theo_Thong_tu_88\"><\/span>\u901a\u905488\u306b\u57fa\u3065\u304f\u5bb6\u5185\u4f01\u696d\u5411\u30517\u7a2e\u985e\u306e\u4f1a\u8a08\u5e33\u7c3f\u306e\u30b7\u30b9\u30c6\u30e0\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7052\" aria-describedby=\"caption-attachment-7052\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7052\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-7-loai-so-sach-ke-toan-ho-kinh-doanh-theo-Thong-tu-88.jpg\" alt=\"He\u0323\u0302 tho\u0302\u0301ng 7 loa\u0323i so\u0302\u0309 sa\u0301ch ke\u0302\u0301 toa\u0301n ho\u0323\u0302 kinh doanh theo Tho\u0302ng tu\u031b 88\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-7-loai-so-sach-ke-toan-ho-kinh-doanh-theo-Thong-tu-88.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-7-loai-so-sach-ke-toan-ho-kinh-doanh-theo-Thong-tu-88-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-7-loai-so-sach-ke-toan-ho-kinh-doanh-theo-Thong-tu-88-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/He-thong-7-loai-so-sach-ke-toan-ho-kinh-doanh-theo-Thong-tu-88-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7052\" class=\"wp-caption-text\">\u901a\u905488\u306b\u57fa\u3065\u304f\u5bb6\u5185\u4f01\u696d\u5411\u30517\u7a2e\u985e\u306e\u4f1a\u8a08\u5e33\u7c3f\u306e\u30b7\u30b9\u30c6\u30e0\u3002<\/figcaption><\/figure>\n<p>\u901a\u905488\/2021\/TT-BTC\u306b\u3088\u308a\u3001\u5bb6\u8a08\u7c3f\u30b7\u30b9\u30c6\u30e0\u306f7\u7a2e\u985e\u306e\u4e3b\u8981\u306a\u5e33\u7c3f\u306b\u7c21\u7d20\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3092\u5fc5\u8981\u3068\u305b\u305a\u306b\u3001\u3088\u308a\u5bb9\u6613\u306b\u7ba1\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5e33\u7c3f\u306e\u7a2e\u985e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u8a73\u7d30\u306a\u58f2\u4e0a\u53ce\u76ca\u5143\u5e33\u3001\u30d5\u30a9\u30fc\u30e0 S1-HKD\u3002<\/li>\n<li>\u6750\u6599\u3001\u30c4\u30fc\u30eb\u3001\u88fd\u54c1\u3001\u5546\u54c1\u306e\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3001\u30b5\u30f3\u30d7\u30eb S2-HKD\u3002<\/li>\n<li>\u751f\u7523\u7d4c\u8cbb\u5143\u5e33\u30d5\u30a9\u30fc\u30e0 S3-HKD\u3002<\/li>\n<li>\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8ffd\u8de1\u30ed\u30b0\u3001\u30d5\u30a9\u30fc\u30e0 S4-HKD\u3002<\/li>\n<li>\u7d66\u4e0e\u8a08\u7b97\u304a\u3088\u3073\u7d66\u4e0e\u652f\u6255\u8ffd\u8de1\u30ed\u30b0\u3001\u30d5\u30a9\u30fc\u30e0 S5-HKD\u3002<\/li>\n<li>\u73fe\u91d1\u51fa\u7d0d\u5e33\u30d5\u30a9\u30fc\u30e0 S6-HKD\u3002<\/li>\n<li>\u9280\u884c\u9810\u91d1\u5143\u5e33\u30d5\u30a9\u30fc\u30e0 S7-HKD\u3002<\/li>\n<\/ul>\n<p>\u4ee5\u4e0b\u306b\u3001\u5bb6\u8a08\u7c3f\u306e\u5404\u30bf\u30a4\u30d7\u306e\u4e3b\u306a\u6a5f\u80fd\u3092\u307e\u3068\u3081\u305f\u8868\u3092\u793a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7c21\u5358\u306b\u8ffd\u8de1\u304a\u3088\u3073\u5b9f\u88c5\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30ce\u30fc\u30c8\u30d6\u30c3\u30af\u306e\u7a2e\u985e\u306e\u540d\u524d<\/th>\n<th style=\"text-align: center;\">\u30d5\u30a9\u30fc\u30e0\u30b7\u30f3\u30dc\u30eb<\/th>\n<th style=\"text-align: center;\">\u4e3b\u306a\u7ba1\u7406\u6a5f\u80fd<\/th>\n<\/tr>\n<tr>\n<td>\u53ce\u76ca\u5143\u5e33<\/td>\n<td style=\"text-align: center;\">S1-\u9999\u6e2f<\/td>\n<td>\u652f\u6255\u8acb\u6c42\u66f8\u3068\u8ab2\u7a0e\u5bfe\u8c61\u53ce\u5165\u306e\u5408\u8a08\u3092\u8ffd\u8de1\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u5728\u5eab\u5143\u5e33<\/td>\n<td style=\"text-align: center;\">S2-\u9999\u6e2f<\/td>\n<td>\u5728\u5eab\u3092\u7ba1\u7406\u3057\u3001\u8cc7\u7523\u306e\u640d\u5931\u3092\u9632\u6b62\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u751f\u7523\u539f\u4fa1\u53f0\u5e33<\/td>\n<td style=\"text-align: center;\">S3-\u9999\u6e2f<\/td>\n<td>\u3059\u3079\u3066\u306e\u904b\u55b6\u8cbb\u3068\u5bb6\u8cc3\u3092\u96c6\u3081\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u7d0d\u7a0e\u8005\u540d\u7c3f<\/td>\n<td style=\"text-align: center;\">S4-HKD<\/td>\n<td>\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306e\u984d\u3068\u653f\u5e9c\u306b\u307e\u3060\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u7a0e\u91d1\u306e\u984d\u3092\u8ffd\u8de1\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u7d66\u4e0e\u53f0\u5e33<\/td>\n<td style=\"text-align: center;\">S5-HKD<\/td>\n<td>\u5f93\u696d\u54e1\u306e\u53ce\u5165\u3068\u7d66\u4e0e\u63a7\u9664\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u51fa\u7d0d\u5e33<\/td>\n<td style=\"text-align: center;\">S6-HKD<\/td>\n<td>\u3059\u3079\u3066\u306e\u73fe\u91d1\u53d6\u5f15\u3092\u76f4\u63a5\u8a18\u9332\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u9280\u884c\u9810\u91d1\u901a\u5e33<\/td>\n<td style=\"text-align: center;\">S7-\u9999\u6e2f<\/td>\n<td>\u30d3\u30b8\u30cd\u30b9\u9280\u884c\u53e3\u5ea7\u306e\u6b8b\u9ad8\u306e\u5909\u5316\u3092\u76e3\u8996\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u30017\u7a2e\u985e\u306e\u53d6\u5f15\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u5404\u4e16\u5e2f\u304c7\u7a2e\u985e\u306e\u5143\u5e33\u3059\u3079\u3066\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u53ce\u76ca\u3001\u7a0e\u91d1\u3001\u73fe\u91d1\u306b\u95a2\u3059\u308b\u5143\u5e33\u306f\u901a\u5e38\u3001\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_va_yeu_cau_khi_ghi_so_ke_toan_ho_kinh_doanh\"><\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3068\u8981\u4ef6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5bb6\u8a08\u4e8b\u696d\u306e\u4f1a\u8a08\u8a18\u9332\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u6cd5\u7684\u306b\u6709\u52b9\u3067\u3042\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u696d\u4e3b\u306f\u8a18\u9332\u5185\u5bb9\u3068\u5f62\u5f0f\u306b\u95a2\u3059\u308b\u53b3\u683c\u306a\u898f\u5236\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_dua_tren_Luat_ke_toan\"><\/span>\u6cd5\u7684\u6839\u62e0\u306f\u4f1a\u8a08\u6cd5\u3067\u3059\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7c3f\u8a18\u306f\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c24\u6761\u3001\u7b2c25\u6761\u3001\u7b2c26\u6761\u3001\u7b2c27\u6761\u306e\u898f\u5b9a\u3092\u67d4\u8edf\u306b\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u7d4c\u6e08\u53d6\u5f15\u306b\u306f\u3001\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u3001\u652f\u6255\u4f1d\u7968\u306a\u3069\u306e\u6709\u52b9\u306a\u539f\u672c\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8a18\u9332\u3055\u308c\u305f\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u6700\u9ad8\u306e\u6cd5\u7684\u6839\u62e0\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_thong_tin_bat_buoc_phai_co_tren_so_ke_toan\"><\/span>\u4f1a\u8a08\u8a18\u9332\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u60c5\u5831\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u5143\u5e33\u306e\u5404\u30da\u30fc\u30b8\u306b\u306f\u6b21\u306e\u91cd\u8981\u306a\u60c5\u5831\u3092\u660e\u78ba\u306b\u8868\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6b63\u3057\u3044\u4f1a\u793e\u540d\u3068\u7d0d\u7a0e\u8005\u756a\u53f7\u3002<\/li>\n<li>\u5bfe\u5fdc\u3059\u308b\u4f1a\u8a08\u5e33\u7c3f\u306e\u7a2e\u985e\u306e\u540d\u79f0\u306f\u3001Circular 88 \u3067\u6307\u5b9a\u3055\u308c\u305f\u5f62\u5f0f\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u8a18\u9332\u65e5\u6642\u3068\u5404\u53d6\u5f15\u306e\u8a73\u7d30\u306a\u5185\u5bb9\u304c\u63d0\u4f9b\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u6b8b\u9ad8\u3068\u671f\u672b\u6b8b\u9ad8\u3092\u542b\u3080\u7279\u5b9a\u306e\u91d1\u984d\u3002<\/li>\n<li>\u767b\u8a18\u7c3f\u3092\u4f5c\u6210\u3057\u305f\u4eba\u3068\u4e8b\u696d\u4e3b\u306e\u7f72\u540d\u306b\u3088\u308a\u53d6\u5f15\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u7d19\u30d9\u30fc\u30b9\u306e\u4f1a\u8a08\u8a18\u9332\u306e\u5834\u5408\u306f\u3001\u30da\u30fc\u30b8\u3092\u307e\u3068\u3081\u3066\u5c01\u5370\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f1a\u8a08\u671f\u9593\u7d42\u4e86\u5f8c\u306b\u30da\u30fc\u30b8\u304c\u5dee\u3057\u66ff\u3048\u3089\u308c\u308b\u306e\u3092\u9632\u304e\u3001\u6574\u5408\u6027\u3092\u4fdd\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_tinh_chinh_xac_va_kip_thoi\"><\/span>\u6b63\u78ba\u6027\u3068\u9069\u6642\u6027\u306b\u95a2\u3059\u308b\u8981\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8ca1\u52d9\u53d6\u5f15\u306f\u3001\u76f4\u3061\u306b\u3001\u3042\u308b\u3044\u306f\u53ef\u80fd\u306a\u9650\u308a\u901f\u3084\u304b\u306b\u5e33\u7c3f\u306b\u8a18\u9332\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30c7\u30fc\u30bf\u306e\u6063\u610f\u7684\u306a\u6d88\u53bb\u3084\u5909\u66f4\u306f\u6cd5\u5f8b\u3067\u53b3\u3057\u304f\u7981\u3058\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4fee\u6b63\u898f\u5247\u306b\u5f93\u3063\u3066\u884c\u3044\u3001\u6a29\u9650\u306e\u3042\u308b\u8005\u306b\u3088\u3063\u3066\u9069\u5207\u306b\u78ba\u8a8d\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_pho_bien_khi_lam_ke_toan_ho_kinh_doanh_theo_Thong_tu_88\"><\/span>\u901a\u905488\u306b\u5f93\u3063\u3066\u5bb6\u4e8b\u4e8b\u696d\u306e\u4f1a\u8a08\u3092\u884c\u3046\u969b\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5b9f\u969b\u306b\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u30b7\u30b9\u30c6\u30e0\u30a8\u30e9\u30fc\u3092\u8d77\u3053\u3057\u3001\u884c\u653f\u7f70\u306b\u7e4b\u304c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3005\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u30a8\u30e9\u30fc\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u30ea\u30b9\u30af\u3092\u672a\u7136\u306b\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_nhan_doanh_thu_khong_nhat_quan_voi_hoa_don\"><\/span>\u53ce\u76ca\u8a18\u9332\u304c\u8acb\u6c42\u66f8\u3068\u4e00\u81f4\u3057\u3066\u3044\u307e\u305b\u3093\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u5b9f\u969b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u57fa\u3065\u3044\u3066\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3059\u304c\u3001\u7d0d\u54c1\u6642\u306b\u9069\u5207\u306a\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u4f01\u696d\u306e\u4f1a\u8a08\u8a18\u9332\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u4e0d\u4e00\u81f4\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8fd4\u91d1\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u653f\u4ee4125\/2020\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u6cd5\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nham_lan_giua_chi_phi_kinh_doanh_va_chi_phi_ca_nhan\"><\/span>\u4e8b\u696d\u7d4c\u8cbb\u3068\u500b\u4eba\u7d4c\u8cbb\u306e\u6df7\u540c\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e16\u5e2f\u4e3b\u306f\u3001\u98df\u8cbb\u3001\u5149\u71b1\u8cbb\u3001\u4f4f\u5b85\u8cbb\u3068\u3044\u3063\u305f\u5bb6\u8a08\u306e\u652f\u51fa\u3092\u7d4c\u8cbb\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4e8b\u696d\u5b9f\u7e3e\u306e\u5b9f\u969b\u306e\u6570\u5024\u3092\u6b6a\u3081\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u500b\u4eba\u7684\u306a\u652f\u51fa\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u306f\u307e\u305a\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_theo_doi_sat_sao_nghia_vu_thue_theo_ky\"><\/span>\u5b9a\u671f\u7684\u306b\u7d0d\u7a0e\u7fa9\u52d9\u3092\u53b3\u5bc6\u306b\u76e3\u8996\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S4-HKD\u53f0\u5e33\u3078\u306e\u60c5\u5831\u8a18\u9332\u306e\u9045\u308c\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u7d0d\u7a0e\u671f\u9650\u306e\u9045\u5ef6\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u3053\u306e\u30a8\u30e9\u30fc\u306f\u3001\u5ef6\u6ede\u5229\u606f\u3092\u6bce\u65e5\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8a18\u9332\u306b\u3082\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lua_chon_nhan_su_thuc_hien_ke_toan_ho_kinh_doanh\"><\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7d4c\u7406\u696d\u52d9\u3092\u884c\u3046\u4eba\u6750\u306e\u9078\u5b9a\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u898f\u6a21\u3068\u8ca1\u52d9\u80fd\u529b\u306b\u5fdc\u3058\u3066\u3001\u3055\u307e\u3056\u307e\u306a\u4f1a\u8a08\u7d44\u7e54\u69cb\u9020\u3092\u9078\u629e\u3057\u3066\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chu_ho_kinh_doanh_hoac_nguoi_than_tu_thuc_hien\"><\/span>\u4e8b\u696d\u4e3b\u307e\u305f\u306f\u5bb6\u65cf\u304c\u81ea\u3089\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u73fe\u884c\u306e\u8a18\u9332\u4fdd\u7ba1\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u901a\u905488\u53f7\u306b\u3088\u308a\u6700\u5927\u9650\u7c21\u7d20\u5316\u3055\u308c\u3001\u5404\u4e16\u5e2f\u304c\u81ea\u3089\u904b\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u65b9\u6cd5\u306f\u30b3\u30b9\u30c8\u524a\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u304c\u3001\u73fe\u884c\u306e\u6cd5\u898f\u5236\u3092\u6ce8\u610f\u6df1\u304f\u691c\u8a0e\u3059\u308b\u305f\u3081\u306b\u6642\u9593\u3092\u304b\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ke_toan_thue_chuyen_nghiep\"><\/span>\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u63a1\u7528\u3057\u307e\u3059\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u53ce\u76ca\u6027\u306e\u9ad8\u3044\u3001\u307e\u305f\u306f\u751f\u7523\u30d7\u30ed\u30bb\u30b9\u304c\u8907\u96d1\u306a\u4e16\u5e2f\u306b\u3068\u3063\u3066\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u52b9\u679c\u7684\u306a\u9078\u629e\u80a2\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306f\u9ad8\u3044\u7cbe\u5ea6\u3092\u4fdd\u8a3c\u3057\u3001\u4e8b\u696d\u4e3b\u304c\u5e02\u5834\u958b\u62d3\u306b\u96c6\u4e2d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u5146\u5019\u304c\u898b\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u5c02\u9580\u30b5\u30fc\u30d3\u30b9\u3078\u306e\u5207\u308a\u66ff\u3048\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5e74\u9593\u53ce\u76ca\u304c\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u5927\u898f\u6a21\u57fa\u6e96\u306b\u9054\u3057\u307e\u3059\u3002<\/li>\n<li>\u53d7\u4fe1\u8acb\u6c42\u66f8\u6570\u304a\u3088\u3073\u9001\u4fe1\u8acb\u6c42\u66f8\u6570\u304c\u81ea\u5df1\u7ba1\u7406\u80fd\u529b\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\uff08\u8acb\u6c42\u66f850\u4ef6\/\u6708\u4ee5\u4e0a\uff09\u3002<\/li>\n<li>\u5bb6\u4e8b\u4f01\u696d\u306f\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u304a\u308a\u3001\u8907\u96d1\u306a\u4fdd\u967a\u3084\u7d66\u4e0e\u306e\u554f\u984c\u3092\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u4e16\u5e2f\u4e3b\u306f\u7a0e\u5236\u306e\u6700\u65b0\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u3044\u304f\u6642\u9593\u304c\u5341\u5206\u306b\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cong_cu_ho_tro_thuc_hien_ke_toan_ho_kinh_doanh_hieu_qua\"><\/span>\u5bb6\u8a08\u7c3f\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30c4\u30fc\u30eb\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u5fdc\u7528\u306b\u3088\u308a\u3001\u4eba\u7684\u8981\u56e0\u306b\u3088\u308b\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u624b\u52d5\u306e\u65b9\u6cd5\u306b\u6bd4\u3079\u3066\u304b\u306a\u308a\u306e\u6642\u9593\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_dung_cac_mau_bieu_tren_file_Excel\"><\/span>Excel \u30d5\u30a1\u30a4\u30eb\u5185\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u3053\u306e\u65b9\u6cd5\u306f\u67d4\u8edf\u6027\u304c\u9ad8\u304f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30b3\u30b9\u30c8\u3082\u304b\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u521d\u5fc3\u8005\u4e16\u5e2f\u306b\u4eba\u6c17\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u65b9\u6cd5\u3067\u306f\u8a08\u7b97\u5f0f\u3092\u7fd2\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u6bce\u65e5\u624b\u4f5c\u696d\u3067\u30c7\u30fc\u30bf\u3092\u5165\u529b\u3059\u308b\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_phan_mem_ke_toan_danh_rieng_cho_ho_kinh_doanh\"><\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306b\u7279\u5225\u306b\u8a2d\u8a08\u3055\u308c\u305f\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 \u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u65e2\u5b58\u306e\u5c02\u7528\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u6a5f\u80fd\u304c\u7d71\u5408\u3055\u308c\u3066\u304a\u308a\u30017\u7a2e\u985e\u306e\u4f1a\u8a08\u8a18\u9332\u9593\u3067\u30c7\u30fc\u30bf\u3092\u81ea\u52d5\u7684\u306b\u540c\u671f\u3057\u307e\u3059\u3002\u3053\u306e\u6280\u8853\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5404\u4e16\u5e2f\u306f\u8fc5\u901f\u304b\u3064\u6b63\u78ba\u306b\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5f53\u5c40\u304b\u3089\u306e\u691c\u67fb\u8981\u8acb\u304c\u3042\u3063\u305f\u969b\u306b\u3082\u5bb9\u6613\u306b\u30c7\u30fc\u30bf\u3092\u53d6\u5f97\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_ke_toan_trong_quan_tri_ho_kinh_doanh_ben_vung\"><\/span>\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u55b6\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u91cd\u8981\u6027\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u5c0e\u5165\u306f\u3001\u5358\u306a\u308b\u5f62\u5f0f\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u6349\u3048\u308b\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3080\u3057\u308d\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u306e\u305f\u3081\u306e\u5f37\u529b\u306a\u7d4c\u55b6\u30c4\u30fc\u30eb\u3068\u3057\u3066\u6349\u3048\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_cu_quan_tri_dong_tien_va_loi_nhuan_thuc_te\"><\/span>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u5b9f\u969b\u306e\u5229\u76ca\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u660e\u78ba\u306a\u4f1a\u8a08\u8a18\u9332\u306f\u3001\u4f4f\u5b85\u6240\u6709\u8005\u304c\u8ca1\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u4e3b\u8981\u306a\u8ca1\u52d9\u6307\u6a19\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u73fe\u5728\u3001\u3069\u306e\u88fd\u54c1\u30e9\u30a4\u30f3\u304c\u6700\u3082\u9ad8\u3044\u5229\u76ca\u7387\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3001\u305d\u306e\u8ca9\u58f2\u4fc3\u9032\u306b\u6ce8\u529b\u3059\u3079\u304d\u304b\u3002<\/li>\n<li>\u3069\u306e\u7d4c\u8cbb\u304c\u7121\u99c4\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u306f\u8a31\u5bb9\u9650\u5ea6\u3092\u8d85\u3048\u3066\u3044\u308b\u304b?<\/li>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u4e0d\u8db3\u3059\u308b\u6642\u671f\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u672c\u56de\u8ee2\u3092\u7a4d\u6975\u7684\u306b\u8a08\u753b\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5546\u54c1\u306e\u8f38\u5165\u3084\u4e8b\u696d\u62e1\u5927\u306e\u6c7a\u5b9a\u306f\u3001\u611f\u60c5\u3067\u306f\u306a\u304f\u5b9f\u969b\u306e\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_uy_tin_va_ho_so_nang_luc_tai_chinh\"><\/span>\u4fe1\u983c\u6027\u3068\u5f37\u529b\u306a\u8ca1\u52d9\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304c\u9069\u5207\u306b\u69cb\u7bc9\u3055\u308c\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u512a\u9047\u91d1\u5229\u306e\u9280\u884c\u878d\u8cc7\u3092\u53d7\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u3053\u308c\u306f\u30d1\u30fc\u30c8\u30ca\u30fc\u3084\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3068\u306e\u6c38\u7d9a\u7684\u306a\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f\u57fa\u76e4\u3068\u306a\u308a\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u30d3\u30b8\u30cd\u30b9\u30d3\u30b8\u30e7\u30f3\u306e\u78ba\u7acb\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u7d50\u8ad6\u3059\u308b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5bb6\u8a08\u4e8b\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u3042\u3089\u3086\u308b\u4e8b\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u306b\u5411\u3051\u305f\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3067\u3059\u3002Circular 88\u306e\u9069\u5207\u304b\u3064\u5b8c\u5168\u306a\u5b9f\u65bd\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u3060\u3051\u3067\u306a\u304f\u3001\u8cc7\u7523\u306e\u4fdd\u8b77\u3068\u5f37\u56fa\u306a\u8ca1\u52d9\u57fa\u76e4\u306e\u69cb\u7bc9\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8a73\u7d30\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u3001\u5bb6\u8a08\u4e8b\u696d\u306e\u7d4c\u55b6\u8005\u306e\u7686\u69d8\u304c\u4e8b\u696d\u904b\u55b6\u306e\u7ba1\u7406\u3068\u6700\u9069\u5316\u306b\u81ea\u4fe1\u3092\u6301\u3063\u3066\u53d6\u308a\u7d44\u307e\u308c\u308b\u4e00\u52a9\u3068\u306a\u308b\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p><span style=\"font-size: 10pt;\"><em><strong>\u53c2\u7167: \u901a\u9054 88\/2021\/TT-BTC\u3001\u901a\u9054 40\/2021\/TT-BTC\u3001\u4f1a\u8a08\u6cd5 2015\u3002<\/strong><\/em><\/span><\/p><\/blockquote>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/li>\n<li aria-level=\"1\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><span id=\"Cac_dich_vu_khac\" class=\"ez-toc-section\"><\/span>\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u76e3\u67fb:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<li aria-level=\"1\">\u4f1a\u8a08\u3068\u7a0e\u52d9:\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52d9\u5831\u544a\u66f8<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u79fb\u8ee2\u4fa1\u683c\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u7533\u544a\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<li aria-level=\"1\">\u6cd5\u7684\u5074\u9762:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\u5c31\u52b4\u8a31\u53ef\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u767b\u9332\u8a8d\u8a3c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\u6295\u8cc7\u8a3c\u660e\u66f8\u00a0<\/a><\/li>\n<li aria-level=\"1\">\u4ed6\u306e\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\u30d3\u30b8\u30cd\u30b9\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<\/ul>\n<p>\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n h\u1ed9 kinh doanh l\u00e0 qu\u00e1 tr\u00ecnh ghi ch\u00e9p, qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh. Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 88\/2021\/TT-BTC, vi\u1ec7c th\u1ef1c hi\u1ec7n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap minh b\u1ea1ch t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c n\u1eafm v\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 k\u1ebf to\u00e1n h\u1ed9 kinh doanh ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7050","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7050"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7050\/revisions"}],"predecessor-version":[{"id":7055,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7050\/revisions\/7055"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7053"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}