{"id":7111,"date":"2025-12-30T18:30:59","date_gmt":"2025-12-31T01:30:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7111"},"modified":"2025-12-30T18:30:59","modified_gmt":"2025-12-31T01:30:59","slug":"quy-trinh-ke-toan-doanh-nghiep-vua-va-nho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306e7\u3064\u306e\u30b9\u30c6\u30c3\u30d7"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u306e\u67a0\u7d44\u307f\u304c\u7d76\u3048\u305a\u5909\u5316\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u304c\u6025\u901f\u306b\u9032\u5c55\u3059\u308b\u4e2d\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u3082\u306f\u3084\u5358\u306a\u308b\u8a18\u9332\u7ba1\u7406\u3067\u306f\u306a\u304f\u3001\u8ca1\u52d9\u7ba1\u7406\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u57fa\u76e4\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30012026\u5e74\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u6a19\u6e96\u7684\u306a\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u3001\u6700\u65b0\u306e\u6cd5\u7684\u6839\u62e0\u30687\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308b\u8a73\u7d30\u306a\u5c0e\u5165\u624b\u9806\u3001\u7a0e\u52d9\u4f1a\u8a08\u3001\u3088\u304f\u3042\u308b\u30df\u30b9\u3001\u305d\u3057\u30662026\u5e74\u306e\u4f1a\u8a08\u52d5\u5411\u306b\u81f3\u308b\u307e\u3067\u3001\u5305\u62ec\u7684\u304b\u3064\u6700\u65b0\u306e\u5b9f\u8df5\u7684\u306a\u6982\u8981\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u5408\u6cd5\u7684\u306a\u4e8b\u696d\u904b\u55b6\u3001\u8ca1\u52d9\u306e\u900f\u660e\u6027\u306e\u7dad\u6301\u3001\u305d\u3057\u3066\u4e8b\u696d\u52b9\u7387\u306e\u6700\u9069\u5316\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Tam_quan_trong_cua_quy_trinh_ke_toan_chuan_trong_ky_nguyen_so_2026\" >\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306b\u304a\u3051\u308b\u6a19\u6e96\u5316\u3055\u308c\u305f\u4f1a\u8a08\u6163\u884c\u306e\u91cd\u8981\u6027 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Tieu_chi_xac_dinh_SME_nam_2026\" >2026\u5e74\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5b9a\u7fa9\u57fa\u6e96<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Khung_phap_ly_ke_toan_danh_cho_SME\" >\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u6cd5\u306e\u67a0\u7d44\u307f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Chi_tiet_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho_SME\" >\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u8a73\u7d30\u306a\u4f1a\u8a08\u624b\u7d9a\u304d\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_1_Thu_thap_va_Kiem_soat_Chung_tu_ke_toan\" >\u30b9\u30c6\u30c3\u30d71\uff1a\u4f1a\u8a08\u66f8\u985e\u306e\u53ce\u96c6\u3068\u7ba1\u7406<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_2_Phan_tich_nghiep_vu_va_Dinh_khoan\" >\u30b9\u30c6\u30c3\u30d72\uff1a\u30d3\u30b8\u30cd\u30b9\u5206\u6790\u3068\u4ed5\u8a33<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_3_Ghi_so_ke_toan_So_hoa_quy_trinh\" >\u30b9\u30c6\u30c3\u30d73\uff1a\u4f1a\u8a08\u5e33\u7c3f\u306b\u8a18\u9332\u3059\u308b\uff08\u30d7\u30ed\u30bb\u30b9\u3092\u30c7\u30b8\u30bf\u30eb\u5316\u3059\u308b\uff09<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_4_Kiem_ke_tai_san_va_Doi_chieu_cuoi_ky\" >\u30b9\u30c6\u30c3\u30d74\uff1a\u8cc7\u7523\u306e\u68da\u5378\u3068\u671f\u672b\u8abf\u6574<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_5_Thuc_hien_cac_but_toan_ket_chuyen_va_Khoa_so\" >\u30b9\u30c6\u30c3\u30d7 5: \u6c7a\u7b97\u30a8\u30f3\u30c8\u30ea\u3092\u5b9f\u884c\u3057\u3001\u5e33\u7c3f\u3092\u78ba\u5b9a\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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_6_Lap_Bao_cao_tai_chinh_BCTC\" >\u30b9\u30c6\u30c3\u30d76\uff1a\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_7_Luu_tru_va_Bao_mat_du_lieu_ke_toan\" >\u30b9\u30c6\u30c3\u30d77: \u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u3068\u4fdd\u8b77<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Ke_toan_thue_trong_doanh_nghiep_SME\" >\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4f1a\u8a08\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Cac_sac_thue_co_ban_va_uu_dai\" >\u57fa\u672c\u7a0e\u7387\u3068\u512a\u9047\u7a0e\u7387<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Nhung_sai_sot_pho_bien_trong_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho\" >\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Xu_huong_ke_toan_SME_nam_2026\" >2026\u5e74\u306e\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u52d5\u5411<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#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\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_quy_trinh_ke_toan_chuan_trong_ky_nguyen_so_2026\"><\/span><b>\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306b\u304a\u3051\u308b\u6a19\u6e96\u5316\u3055\u308c\u305f\u4f1a\u8a08\u6163\u884c\u306e\u91cd\u8981\u6027 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u3092\u8fce\u3048\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u58eb\u306e\u5f79\u5272\u306f\u753b\u671f\u7684\u306a\u5909\u5316\u3092\u9042\u3052\u307e\u3057\u305f\u3002\u4f1a\u8a08\u696d\u52d9\u306f\u3082\u306f\u3084\u5358\u306a\u308b\u5e33\u7c3f\u3078\u306e\u6570\u5b57\u306e\u8a18\u9332\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u6226\u7565\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u62c5\u3046\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u9069\u5207\u306b\u69cb\u7bc9\u3055\u308c\u305f\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u7a0e\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3057\u3001\u6295\u8cc7\u5224\u65ad\u306e\u305f\u3081\u306e\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7279\u306b2026\u5e74\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u6cd5\u5236\u5ea6\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u8ee2\u63db\u671f\u3068\u306a\u308b\u5e74\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u30ec\u30b8\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u3084\u65b0\u305f\u306a\u898f\u5236\u306a\u3069\u3001\u653f\u5e9c\u306b\u3088\u308b\u5305\u62ec\u7684\u306a\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u53d6\u308a\u7d44\u307f\u306b\u3088\u3063\u3066\u63a8\u9032\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-46-2025-TT-BTC-sua-doi-cac-Thong-tu-linh-vuc-ke-toan-kiem-toan-de-day-manh-phan-cap-phan-quyen-662484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a746\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u696d\u52d9\u3092\u53ef\u80fd\u306a\u9650\u308a\u52b9\u7387\u7684\u306b\u904b\u55b6\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u58eb\u306f\u7d99\u7d9a\u7684\u306b\u30b9\u30ad\u30eb\u3092\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_SME_nam_2026\"><\/span><b>2026\u5e74\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5b9a\u7fa9\u57fa\u6e96<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306e\u4f1a\u8a08\u624b\u7d9a\u304d\u3092\u9069\u5207\u306b\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u653f\u4ee480\/2021\/ND-CP\u306b\u5f93\u3063\u3066\u81ea\u793e\u306e\u898f\u6a21\u533a\u5206\u3092\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u533a\u5206\u306f\u3001\u4f1a\u8a08\u5236\u5ea6\u3068\u305d\u308c\u306b\u4f34\u3046\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c0f\u898f\u6a21\u4f01\u696d\uff1a\u5e74\u9593\u53ce\u76ca\u304c30\u5104VND\u672a\u6e80\u3001\u307e\u305f\u306f\u5e74\u9593\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u5f93\u696d\u54e1\u306e\u5e73\u5747\u4eba\u6570\u304c10\u4eba\u3092\u8d85\u3048\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d: \u5e74\u9593\u53ce\u76ca500\u5104VND\u4ee5\u4e0b\u3001\u307e\u305f\u306f\u8cc7\u672c\u91d1200\u5104VND\u4ee5\u4e0b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2d\u898f\u6a21\u4f01\u696d: \u5e74\u9593\u53ce\u76ca2,000\u5104\u30c9\u30f3\u4ee5\u4e0b\u3001\u307e\u305f\u306f\u8cc7\u672c\u91d11,000\u5104\u30c9\u30f3\u4ee5\u4e0b\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3051\u308b\u8a73\u7d30\u30ec\u30d9\u30eb\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u8981\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5916\u56fd\u6295\u8cc7\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u8a73\u3057\u304f\u3054\u76f8\u8ac7\u3044\u305f\u3060\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-fdi\/\"> <span style=\"font-weight: 400;\">FDI\u4f01\u696d\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u79fb\u8ee2\u4fa1\u683c\u898f\u5236\u3068\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u306b\u3064\u3044\u3066\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3059\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ke_toan_danh_cho_SME\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u6cd5\u306e\u67a0\u7d44\u307f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7114\" aria-describedby=\"caption-attachment-7114\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7114\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u00e1p d\u1ee5ng cho quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7114\" class=\"wp-caption-text\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\u898f\u5236\u306b\u5f93\u3063\u3066\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u9054 133\/2016\/TT-BTC: \u3053\u308c\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u73fe\u5728\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306e\u300c\u6307\u91dd\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u52d8\u5b9a\u79d1\u76ee\u3068\u5831\u544a\u306e\u7c21\u7d20\u5316\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u9054 46\/2025\/TT-BTC: \u901a\u9054 133 \u306e\u3044\u304f\u3064\u304b\u306e\u898f\u5b9a\u3092\u6539\u6b63\u3057\u30012025 \u5e74 7 \u6708 1 \u65e5\u306b\u767a\u52b9\u3057\u3001\u6587\u66f8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u67d4\u8edf\u6027\u306e\u5411\u4e0a\u3068\u96fb\u5b50\u4f1a\u8a08\u306e\u4fc3\u9032\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u89a7 99\/2025\/TT-BTC: \u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f 2025 \u5e74\u304b\u3089\u53e4\u3044\u898f\u5236\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308a\u307e\u3059\u304c\u3001\u4f01\u696d\u306f\u30b9\u30e0\u30fc\u30ba\u306a\u79fb\u884c\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306b 2026 \u5e74\u306b\u30c7\u30fc\u30bf \u30b7\u30b9\u30c6\u30e0\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u81ea\u793e\u304c\u3069\u306e\u4e2d\u5c0f\u4f01\u696d\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u5c5e\u3057\u3001\u73fe\u884c\u306e\u6cd5\u898f\u5236\u306b\u57fa\u3065\u3044\u3066\u3069\u306e\u4f1a\u8a08\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3092\u660e\u78ba\u306b\u628a\u63e1\u3057\u305f\u5f8c\u3001\u6b21\u306b\u91cd\u8981\u306a\u8ab2\u984c\u3068\u306a\u308b\u306e\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u5b9f\u969b\u306e\u696d\u52d9\u306b\u304a\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u6b63\u78ba\u3001\u5b8c\u5168\u3001\u304b\u3064\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3059\u308b\u304b\u3067\u3059\u3002\u3053\u3046\u3057\u305f\u6cd5\u7684\u6839\u62e0\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u306f\u5177\u4f53\u7684\u3067\u4f53\u7cfb\u7684\u304b\u3064\u5bb9\u6613\u306b\u9069\u7528\u3067\u304d\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002\u6b21\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u6a19\u6e96\u7684\u306a\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u30927\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u8a73\u7d30\u306b\u5206\u6790\u3057\u3001\u4f1a\u8a08\u58eb\u3068\u7d4c\u55b6\u8005\u304c\u66f8\u985e\u4f5c\u6210\u304b\u3089\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u307e\u3067\u306e\u4f1a\u8a08\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u5168\u4f53\u3092\u7ba1\u7406\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho_SME\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u8a73\u7d30\u306a\u4f1a\u8a08\u624b\u7d9a\u304d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7113\" aria-describedby=\"caption-attachment-7113\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7113\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg\" alt=\"Quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7113\" class=\"wp-caption-text\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u624b\u7d9a\u304d<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u5805\u5b9f\u306a\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u69cb\u7bc9\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306f\u6b21\u306e 7 \u6bb5\u968e\u306e\u30b5\u30a4\u30af\u30eb\u306b\u53b3\u5bc6\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Thu_thap_va_Kiem_soat_Chung_tu_ke_toan\"><\/span><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u4f1a\u8a08\u66f8\u985e\u306e\u53ce\u96c6\u3068\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u6700\u3082\u91cd\u8981\u306a\u51fa\u767a\u70b9\u3067\u3059\u3002\u3042\u3089\u3086\u308b\u7d4c\u6e08\u53d6\u5f15\u306f\u6587\u66f8\u5316\u3092\u901a\u3058\u3066\u53cd\u6620\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5165\u529b\u66f8\u985e: \u96fb\u5b50\u8acb\u6c42\u66f8 (\u7a0e\u52d9\u7dcf\u5c40\u306e\u30dd\u30fc\u30bf\u30eb\u3067\u6709\u52b9\u6027\u3092\u78ba\u8a8d)\u3001\u5009\u5eab\u53d7\u9818\u66f8\u3001\u5f15\u304d\u6e21\u3057\u8a18\u9332\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u529b\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8: \u8ca9\u58f2\u8acb\u6c42\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u7d4c\u6e08\u5951\u7d04\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74\u306e\u65b0\u6a5f\u80fd: \u56de\u89a7 46\/2025\/TT-BTC \u306b\u3088\u308b\u3068\u3001\u4f01\u696d\u306f\u72ec\u81ea\u306e\u6587\u66f8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u8a2d\u8a08\u3067\u304d\u307e\u3059\u304c\u3001\u6587\u66f8\u540d\u3001\u756a\u53f7\u3001\u65e5\u4ed8\u3001\u30e6\u30cb\u30c3\u30c8\u306e\u540d\u524d\/\u4f4f\u6240\u3001\u53d6\u5f15\u5185\u5bb9\u3001\u6570\u91cf\/\u5358\u4fa1\/\u5408\u8a08\u91d1\u984d\u3001\u95a2\u4fc2\u8005\u306e\u7f72\u540d\u306e 7 \u3064\u306e\u8981\u7d20\u304c\u3059\u3079\u3066\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_tich_nghiep_vu_va_Dinh_khoan\"><\/span><b>\u30b9\u30c6\u30c3\u30d72\uff1a\u30d3\u30b8\u30cd\u30b9\u5206\u6790\u3068\u4ed5\u8a33<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6709\u52b9\u306a\u66f8\u985e\u3092\u53d7\u9818\u5f8c\u3001\u4f1a\u8a08\u58eb\u306f\u5206\u6790\u3092\u9032\u3081\u3001\u5bfe\u5fdc\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u901a\u9054133\u53f7\u306b\u57fa\u3065\u304f\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u8868\u304c\u5927\u5e45\u306b\u5408\u7406\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u52d8\u5b9a\u79d1\u76ee 111 (\u73fe\u91d1)\u3001\u52d8\u5b9a\u79d1\u76ee 112 (\u9280\u884c\u9810\u91d1)\u3001\u52d8\u5b9a\u79d1\u76ee 152 (\u539f\u6750\u6599)\u3001\u52d8\u5b9a\u79d1\u76ee 156 (\u5546\u54c1)\u3001\u52d8\u5b9a\u79d1\u76ee 642 (\u55b6\u696d\u7ba1\u7406\u8cbb) \u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u521d\u304b\u3089\u6b63\u3057\u3044\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea\u3092\u4f5c\u6210\u3059\u308b\u3068\u3001\u671f\u9593\u7d42\u4e86\u6642\u306e\u6c7a\u7b97\u51e6\u7406\u304c\u8fc5\u901f\u5316\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Ghi_so_ke_toan_So_hoa_quy_trinh\"><\/span><b>\u30b9\u30c6\u30c3\u30d73\uff1a\u4f1a\u8a08\u5e33\u7c3f\u306b\u8a18\u9332\u3059\u308b\uff08\u30d7\u30ed\u30bb\u30b9\u3092\u30c7\u30b8\u30bf\u30eb\u5316\u3059\u308b\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306e\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30d9\u30fc\u30b9\u306e\u8a18\u9332\u7ba1\u7406\u3078\u3068\u5927\u304d\u304f\u79fb\u884c\u3057\u3066\u3044\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u5f62\u5f0f\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u822c\u30ed\u30b0: \u3059\u3079\u3066\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u6642\u7cfb\u5217\u9806\u306b\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7dcf\u52d8\u5b9a\u5143\u5e33: \u5404\u4f1a\u8a08\u52d8\u5b9a\u306b\u5f93\u3063\u3066\u30d3\u30b8\u30cd\u30b9\u53d6\u5f15\u3092\u4f53\u7cfb\u5316\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u5143\u5e33\uff1a\u500b\u3005\u306e\u50b5\u52d9\u8005\u3068\u5728\u5eab\u54c1\u76ee\u3092\u8a73\u7d30\u306b\u8ffd\u8de1\u3057\u307e\u3059\u3002\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u3001\u4ed5\u8a33\u5e33\u304b\u3089\u7dcf\u52d8\u5b9a\u5143\u5e33\u3078\u306e\u30c7\u30fc\u30bf\u8ee2\u9001\u3092\u81ea\u52d5\u5316\u3057\u3001\u624b\u4f5c\u696d\u306b\u3088\u308b\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Kiem_ke_tai_san_va_Doi_chieu_cuoi_ky\"><\/span><b>\u30b9\u30c6\u30c3\u30d74\uff1a\u8cc7\u7523\u306e\u68da\u5378\u3068\u671f\u672b\u8abf\u6574<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u5728\u5eab\u30c1\u30a7\u30c3\u30af\u306e\u30b9\u30c6\u30c3\u30d7\u304c\u306a\u3044\u5834\u5408\u3001\u8ca1\u52d9\u5831\u544a\u304c\u4e0d\u6b63\u78ba\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bce\u65e5\u307e\u305f\u306f\u6bce\u9031\u306e\u73fe\u91d1\u68da\u5378\u3057\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u307e\u305f\u306f\u901a\u5e33\u3092\u901a\u3058\u3066\u9280\u884c\u53e3\u5ea7\u306e\u6b8b\u9ad8\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\u5728\u5eab\u30c1\u30a7\u30c3\u30af\u3092\u5b9f\u65bd\u3057\u3001\u7834\u640d\u3057\u305f\u5546\u54c1\u3084\u5ec3\u756a\u5546\u54c1\u306b\u95a2\u3059\u308b\u554f\u984c\u306b\u5bfe\u51e6\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9867\u5ba2\uff08\u30a2\u30ab\u30a6\u30f3\u30c8 131\uff09\u304a\u3088\u3073\u4ed5\u5165\u5148\uff08\u30a2\u30ab\u30a6\u30f3\u30c8 331\uff09\u306b\u5bfe\u3059\u308b\u652f\u6255\u52d8\u5b9a\u306e\u8abf\u6574\u660e\u7d30\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Thuc_hien_cac_but_toan_ket_chuyen_va_Khoa_so\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 5: \u6c7a\u7b97\u30a8\u30f3\u30c8\u30ea\u3092\u5b9f\u884c\u3057\u3001\u5e33\u7c3f\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u671f\u9593\uff08\u6708\/\u56db\u534a\u671f\/\u5e74\uff09\u306e\u7d42\u308f\u308a\u306b\u3001\u4f1a\u8a08\u58eb\u306f\u6c7a\u7b97\u51e6\u7406\u3092\u884c\u3063\u3066\u696d\u7e3e\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca (\u30a2\u30ab\u30a6\u30f3\u30c8 511) \u3068\u305d\u306e\u4ed6\u306e\u53ce\u5165 (\u30a2\u30ab\u30a6\u30f3\u30c8 711) \u3092\u30a2\u30ab\u30a6\u30f3\u30c8 911 \u306b\u8ee2\u9001\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u8cbb\uff08\u30a2\u30ab\u30a6\u30f3\u30c8632\u3001642\u3001811\uff09\u3092\u30a2\u30ab\u30a6\u30f3\u30c8911\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d14\u5229\u76ca\u306e\u8a08\u7b97\u3068\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\uff08\u4f1a\u8a08821\uff09\u3002\u3053\u308c\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u6bb5\u968e\u3067\u3042\u308a\u3001\u8ca1\u52d9\u5831\u544a\u306b\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u3092\u78ba\u5b9f\u306b\u6e96\u5099\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Lap_Bao_cao_tai_chinh_BCTC\"><\/span><b>\u30b9\u30c6\u30c3\u30d76\uff1a\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u9054133\u3092\u9069\u7528\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u542b\u3080\u4e00\u9023\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u5831\u544a\u66f8\uff08\u30d5\u30a9\u30fc\u30e0 B01-DNN\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u5b9f\u7e3e\u5831\u544a\u66f8\uff08\u30d5\u30a9\u30fc\u30e0B02-DNN\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u8aac\u660e\u66f8\uff08\u30d5\u30a9\u30fc\u30e0 B09-DNN\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u69d8\u5f0fF01-DNN\uff09\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308990\u65e5\u4ee5\u5185\u306b\u8ca1\u52d9\u8af8\u8868\u3092\u7a0e\u52d9\u5f53\u5c40\u3001\u7d71\u8a08\u5f53\u5c40\u3001\u304a\u3088\u3073\u4e8b\u696d\u8a31\u53ef\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_7_Luu_tru_va_Bao_mat_du_lieu_ke_toan\"><\/span><b>\u30b9\u30c6\u30c3\u30d77: \u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u3068\u4fdd\u8b77<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u4f1a\u8a08\u30b5\u30a4\u30af\u30eb\u306e\u7d42\u4e86\u3054\u3068\u306b\u8a18\u9332\u3092\u4f53\u7cfb\u7684\u306b\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u55b6\u7ba1\u7406\u306b\u7528\u3044\u308b\u6587\u66f8\uff1a\u6700\u4f4e5\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5165\u529b\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u4f7f\u7528\u3055\u308c\u308b\u6587\u66f8: \u6700\u4f4e 10 \u5e74\u9593\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u30af\u30e9\u30a6\u30c9 \u30c8\u30ec\u30f3\u30c9\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u640d\u5931\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u30012 \u8981\u7d20\u8a8d\u8a3c\u3092\u4f7f\u7528\u3057\u3066\u30af\u30e9\u30a6\u30c9 \u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0 \u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306b\u30c7\u30fc\u30bf\u3092\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b7\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u5b8c\u5168\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6587\u66f8\u3001\u5e33\u7c3f\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u53b3\u683c\u306b\u7ba1\u7406\u3057\u3001\u900f\u660e\u6027\u3068\u6a19\u6e96\u5316\u3055\u308c\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u5f37\u56fa\u306a\u57fa\u76e4\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u771f\u306b\u52b9\u679c\u7684\u306b\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u52d9\u4f1a\u8a08\u3092\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u304b\u3089\u5207\u308a\u96e2\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u6b21\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u30012026\u5e74\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u7a0e\u52d9\u4f1a\u8a08\u3092\u5206\u6790\u3057\u3001\u4e3b\u8981\u306a\u7a0e\u91d1\u3001\u7533\u544a\u30fb\u6c7a\u7b97\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3001\u305d\u3057\u3066\u4f01\u696d\u304c\u898f\u5236\u3092\u9075\u5b88\u3057\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6cd5\u7684\u306b\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805\u3092\u660e\u3089\u304b\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_thue_trong_doanh_nghiep_SME\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4f1a\u8a08<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3067\u3059\u3002\u4f01\u696d\u306f\u7279\u306b\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_sac_thue_co_ban_va_uu_dai\"><\/span><b>\u57fa\u672c\u7a0e\u7387\u3068\u512a\u9047\u7a0e\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u57fa\u672c\u7684\u306a\u7a0e\u5236\u3068\u9069\u7528\u3055\u308c\u308b\u512a\u9047\u63aa\u7f6e\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u6b63\u78ba\u306a\u7a0e\u52d9\u7533\u544a\u3001\u6ede\u7d0d\u30ea\u30b9\u30af\u306e\u6700\u5c0f\u5316\u3001\u305d\u3057\u3066\u6cd5\u7684\u306a\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6700\u9069\u5316\u306e\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u3079\u304d\u7a0e\u91d1\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT: \u307b\u3068\u3093\u3069\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u63a7\u9664\u65b9\u5f0f\u3092\u9078\u629e\u3057\u307e\u3059\uff08\u7a0e\u7387\u306f 10% \u3067\u3059\u304c\u3001\u4e00\u90e8\u306e\u696d\u754c\u3067\u306f\u652f\u63f4\u653f\u7b56\u306b\u3088\u308a 8% \u306b\u6e1b\u984d\u3055\u308c\u307e\u3059\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\uff1a\u6a19\u6e96\u7a0e\u7387\u306f20%\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306f\u751f\u7523\u6d3b\u52d5\u3084\u4e8b\u696d\u6d3b\u52d5\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u3088\u308a\u4f4e\u3044\u512a\u9047\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e: \u7533\u544a\u306f\u6bce\u6708\uff08\u7a0e\u984d\u304c\u5927\u304d\u3044\u5834\u5408\uff09\u307e\u305f\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u5168\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u5e74\u9593\u306e\u7d0d\u7a0e\u7533\u544a\u3092\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u7a0e\u52d9\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u898f\u5236\u306f\u6cd5\u5f8b\u3067\u6bd4\u8f03\u7684\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u5c0e\u5165\u6642\u306b\u305d\u308c\u3089\u3092\u6b63\u3057\u304f\u3001\u304b\u3064\u5341\u5206\u306b\u9069\u7528\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u66f8\u9762\u4e0a\u306e\u898f\u5236\u3068\u65e5\u5e38\u696d\u52d9\u306b\u304a\u3051\u308b\u5b9f\u969b\u306e\u9069\u7528\u3068\u306e\u4e56\u96e2\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5b9f\u60c5\u3092\u8e0f\u307e\u3048\u3001MAN \u2013 Master Accountant Network\u306e\u4ee5\u4e0b\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u76f4\u9762\u3057\u304c\u3061\u306a\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30ea\u30b9\u30af\u306e\u5b9f\u8df5\u7d4c\u9a13\u3068\u3088\u304f\u3042\u308b\u30df\u30b9\u3092\u307e\u3068\u3081\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u7a4d\u6975\u7684\u306b\u4e88\u9632\u30fb\u6539\u5584\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_pho_bien_trong_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7115\" aria-describedby=\"caption-attachment-7115\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7115\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg\" alt=\"Nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7115\" class=\"wp-caption-text\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u898f\u5236\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u624b\u7d9a\u304d\u304c\u78ba\u7acb\u3055\u308c\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u6839\u6df1\u3044\u7d4c\u55b6\u6163\u884c\u3001\u5185\u90e8\u7d71\u5236\u306e\u6b20\u5982\u3001\u3042\u308b\u3044\u306f\u65b0\u305f\u306a\u6cd5\u7684\u8981\u4ef6\u3078\u306e\u5bfe\u5fdc\u4e0d\u8db3\u306a\u3069\u306b\u3088\u308a\u3001\u4f9d\u7136\u3068\u3057\u3066\u30df\u30b9\u3092\u72af\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u30df\u30b9\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u6b63\u78ba\u6027\u3092\u640d\u306a\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u7533\u544a\u3084\u76e3\u67fb\u306b\u304a\u3044\u3066\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u5b9f\u52d9\u3067\u983b\u7e41\u306b\u906d\u9047\u3059\u308b\u4e00\u822c\u7684\u306a\u30df\u30b9\u3068\u305d\u306e\u5f71\u97ff\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f01\u696d\u304c\u3053\u308c\u3089\u306e\u30df\u30b9\u3092\u7a4d\u6975\u7684\u306b\u898b\u76f4\u3057\u3001\u672a\u7136\u306b\u9632\u3050\u305f\u3081\u306e\u53c2\u8003\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a <\/b><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30a8\u30e9\u30fc\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u73fe\u5b9f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7d50\u679c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7121\u52b9\u306a\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u5165\u529b\u8acb\u6c42\u66f8\u3092\u8a18\u9332\u3059\u308b\u524d\u306b\u3001\u8ca9\u58f2\u8005\u306e\u55b6\u696d\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3066\u304a\u3089\u305a\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3082\u8abf\u3079\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u3068\u3057\u3066\u306f\u3001\u300c\u67b6\u7a7a\u306e\u300d\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3001\u7a0e\u91d1\u306e\u7cbe\u7b97\u6642\u306b\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u884c\u653f\u7f70\u306b\u76f4\u9762\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u7684\u306a\u7d4c\u8cbb\u3068\u4e8b\u696d\u7d4c\u8cbb\u3092\u6df7\u540c\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u4e3b\u306f\u4f1a\u793e\u306e\u30ab\u30fc\u30c9\u3092\u500b\u4eba\u7684\u306a\u7d4c\u8cbb\u306b\u4f7f\u7528\u3057\u3066\u304a\u308a\u3001\u4f1a\u8a08\u58eb\u306f\u4e8b\u696d\u904b\u55b6\u306b\u95a2\u4fc2\u306e\u306a\u3044\u7d4c\u8cbb\u3092\u533a\u5225\u3067\u304d\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u6642\u306b\u8a8d\u3081\u3089\u308c\u306a\u3044\u7d4c\u8cbb\u306f\u5229\u76ca\u3092\u6b6a\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af\u3092\u9ad8\u3081\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0d\u6b63\u78ba\u307e\u305f\u306f\u4e0d\u5b8c\u5168\u306a\u539f\u4fa1\u8a08\u7b97<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u696d\u306e\u5834\u5408\u3001\u8cbb\u7528\u306f\u52d8\u5b9a 154 \u306b\u5b8c\u5168\u306b\u8a18\u9332\u3055\u308c\u305a\u3001\u58f2\u4e0a\u539f\u4fa1\u306f\u6b63\u78ba\u306b\u8a18\u9332\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0d\u6b63\u78ba\u306a\u696d\u7e3e\u5831\u544a\u306f\u7c21\u5358\u306b\u7591\u5ff5\u3092\u62db\u304d\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u5fb9\u5e95\u7684\u306a\u76e3\u67fb\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u304c\u3001\u6587\u66f8\u4f5c\u6210\u30fb\u4f1a\u8a08\u6bb5\u968e\u304b\u3089\u7d4c\u8cbb\u96c6\u8a08\u306b\u81f3\u308b\u307e\u3067\u53b3\u5bc6\u306b\u7ba1\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7d4c\u8cbb\u306e\u4e0d\u8a08\u4e0a\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3001\u305d\u3057\u3066\u76e3\u67fb\u306e\u9577\u671f\u5316\u3068\u3044\u3063\u305f\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u5b9a\u671f\u7684\u306a\u30ec\u30d3\u30e5\u30fc\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u6a19\u6e96\u5316\u3001\u305d\u3057\u3066\u65b0\u3057\u3044\u898f\u5236\u3078\u306e\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u5bfe\u5fdc\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u30df\u30b9\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u9577\u671f\u7684\u306b\u8ca1\u52d9\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_huong_ke_toan_SME_nam_2026\"><\/span><b>2026\u5e74\u306e\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u52d5\u5411<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u5927\u304d\u306a\u6280\u8853\u7684\u5909\u5316\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">AI\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\uff1a\u4eba\u5de5\u77e5\u80fd\uff08AI\uff09\u304cPDF\u8acb\u6c42\u66f8\u306e\u30c7\u30fc\u30bf\u3092\u81ea\u52d5\u7684\u306b\u8aad\u307f\u53d6\u308a\u3001\u9069\u5207\u306a\u4f1a\u8a08\u4ed5\u8a33\u3092\u63d0\u6848\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u624b\u4f5c\u696d\u306b\u3088\u308b\u30c7\u30fc\u30bf\u5165\u529b\u306b\u304b\u304b\u308b\u6642\u9593\u3092\u77ed\u7e2e\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b0\u30ea\u30fc\u30f3\u4f1a\u8a08\uff08ESG\uff09\uff1a\u9280\u884c\u306f\u3001\u900f\u660e\u6027\u306e\u3042\u308b\u8ca1\u52d9\u5831\u544a\u3068\u74b0\u5883\u30fb\u793e\u4f1a\u3078\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6307\u6a19\u3092\u5099\u3048\u305f\u4e2d\u5c0f\u4f01\u696d\u3078\u306e\u878d\u8cc7\u3092\u512a\u5148\u3057\u59cb\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u73fe\u4ee3\u7684\u306a\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u7d71\u5408\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u65b0\u305f\u306a\u8981\u7d20\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u89a7 99\/2025\/TT-BTC \u3078\u306e\u6e96\u5099: \u4f01\u696d\u306f\u30012026 \u5e74\u306b\u56fd\u969b\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f\u57fa\u6e96\u306b\u5f93\u3063\u3066\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u5206\u985e\u304c\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u306b\u5099\u3048\u3066\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30fb\u7a0e\u52d9\u898f\u5236\u304c\u7d76\u3048\u305a\u5909\u5316\u3057\u3001\u8ca1\u52d9\u306e\u900f\u660e\u6027\u306b\u5bfe\u3059\u308b\u8981\u6c42\u304c\u9ad8\u307e\u308b\u4e2d\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u4f53\u7cfb\u7684\u306a\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u69cb\u7bc9\u30fb\u904b\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u898f\u5236\u9075\u5b88\u3092\u652f\u63f4\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3001\u305d\u3057\u3066\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002\u65b0\u305f\u306a\u898f\u5236\u306b\u5408\u308f\u305b\u3066\u66f4\u65b0\u3055\u308c\u3001\u9069\u5207\u306a\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u6d3b\u7528\u3057\u305f\u6a19\u6e96\u5316\u3055\u308c\u305f\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u7a0e\u52d9\u76e3\u67fb\u3084\u67fb\u5bdf\u306b\u304a\u3044\u3066\u3088\u308a\u7a4d\u6975\u7684\u306b\u5bfe\u5fdc\u3057\u3001\u6b21\u306e\u767a\u5c55\u6bb5\u968e\u3078\u306e\u6e96\u5099\u3092\u6574\u3048\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306e\u6a19\u6e96\u5316\u3001\u65b0\u3057\u3044\u898f\u5236\u3078\u306e\u5bfe\u5fdc\u3001\u3042\u308b\u3044\u306f\u7a0e\u52d9\u30b7\u30fc\u30ba\u30f3\u524d\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u898b\u76f4\u3057\u306b\u304a\u56f0\u308a\u306e\u5834\u5408\u306f\u3001\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u5c02\u9580\u3068\u3059\u308bMAN\uff08Master Accountant Network\uff09\u3068\u306e\u63d0\u643a\u304c\u3001\u5b89\u5168\u304b\u3064\u52b9\u679c\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3068\u306a\u308a\u307e\u3059\u3002\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u3001\u304a\u5ba2\u69d8\u306e\u73fe\u72b6\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u3057\u3001\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3067\u3001\u304a\u5ba2\u69d8\u304c\u30b3\u30a2\u30d3\u30b8\u30cd\u30b9\u306b\u96c6\u4e2d\u3067\u304d\u308b\u3088\u3046\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN\uff08\u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u5275\u8a2d\u8005\u517cCEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u306730\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306eCPA\u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN\u7de8\u96c6\u59d4\u54e1\u4f1a \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u8a08\u6cd5\u306e\u67a0\u7d44\u307f\u304c\u7d76\u3048\u305a\u5909\u5316\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u304c\u6025\u901f\u306b\u9032\u5c55\u3059\u308b\u4e2d\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u3082\u306f\u3084\u5358\u306a\u308b\u8a18\u9332\u7ba1\u7406\u3067\u306f\u306a\u304f\u3001\u8ca1\u52d9\u7ba1\u7406\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u57fa\u76e4\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6700\u65b0\u306e\u6cd5\u7684\u6839\u62e0\u30017\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308b\u8a73\u7d30\u306a\u5c0e\u5165\u624b\u9806\u3001\u7a0e\u52d9\u4f1a\u8a08\u3001\u3088\u304f\u3042\u308b\u30df\u30b9\u306b\u81f3\u308b\u307e\u3067\u30012026\u5e74\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u6a19\u6e96\u7684\u306a\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u3001\u5305\u62ec\u7684\u304b\u3064\u6700\u65b0\u306e\u5b9f\u8df5\u7684\u306a\u6982\u8981\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>","protected":false},"author":4,"featured_media":7112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7111","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7111"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7111\/revisions"}],"predecessor-version":[{"id":7116,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7111\/revisions\/7116"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7112"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}