{"id":7117,"date":"2025-12-30T19:52:24","date_gmt":"2025-12-31T02:52:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7117"},"modified":"2025-12-30T19:52:24","modified_gmt":"2025-12-31T02:52:24","slug":"quy-trinh-ke-toan-cong-ty-tnhh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-tnhh\/","title":{"rendered":"2026 \u5e74\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u624b\u7d9a\u304d \u2013 1 \u3064\u306e\u30df\u30b9\u3067\u3082\u72af\u3059\u3068\u30011 \u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u4ee3\u511f\u3092\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u5411\u3051\u3066\u7a0e\u5236\u3084\u4f1a\u8a08\u898f\u5236\u304c\u7d99\u7d9a\u7684\u306b\u66f4\u65b0\u3055\u308c\u308b\u4e2d\u3001\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff08LLC\uff09\u306f\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3057\u3001\u8ca1\u52d9\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306e\u4f53\u7cfb\u7684\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001LLC\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u5358\u306a\u308b\u8a18\u9332\u7ba1\u7406\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u7d4c\u55b6\u9663\u304c\u8fc5\u901f\u304b\u3064\u6b63\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u305f\u3081\u306e\u4e2d\u6838\u7684\u306a\u8ca1\u52d9\u7ba1\u7406\u30c4\u30fc\u30eb\u3068\u306a\u308a\u307e\u3059\u3002\u672c\u7a3f\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u8996\u70b9\u304b\u3089\u30012026\u5e74\u306b\u5411\u3051\u3066\u66f4\u65b0\u3055\u308c\u308b\u6a19\u6e96\u7684\u306a\u4f1a\u8a08\u624b\u7d9a\u304d\u306e\u5206\u6790\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a799\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u6587\u66f8\u51e6\u7406\u3084\u4f1a\u8a08\u8a18\u9332\u306e\u4fdd\u7ba1\u304b\u3089\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3001\u898f\u5236\u306b\u5f93\u3063\u305f\u7a0e\u91d1\u306e\u6c7a\u6e08\u307e\u3067\u306e\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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-cong-ty-tnhh\/#Ke_toan_cong_ty_TNHH_la_gi\" >\u6709\u9650\u8cac\u4efb\u4f1a\u793e (LLC) \u306e\u4f1a\u8a08\u3068\u306f\u4f55\u3067\u3059\u304b?<\/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-cong-ty-tnhh\/#Dac_diem_phap_ly_quy_dinh_cong_ty_TNHH\" >\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3092\u5b9a\u7fa9\u3059\u308b\u6cd5\u7684\u7279\u5fb4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-tnhh\/#Quy_trinh_ke_toan_cong_ty_TNHH_2026\" >\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u624b\u7d9a\u304d 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-tnhh\/#Nhung_sai_sot_thuong_gap_va_rui_ro_nham_lan_tai_san\" >\u8cc7\u7523\u306e\u8aa4\u8a8d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3068\u30ea\u30b9\u30af\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-tnhh\/#Nham_lan_giua_chi_phi_ca_nhan_va_chi_phi_doanh_nghiep\" >\u500b\u4eba\u7684\u306a\u7d4c\u8cbb\u3068\u4e8b\u696d\u7d4c\u8cbb\u306e\u6df7\u540c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-tnhh\/#Su_dung_tai_san_ca_nhan_cho_muc_dich_cong_ty_nhung_thieu_thu_tuc_phap_ly\" >\u9069\u5207\u306a\u6cd5\u7684\u624b\u7d9a\u304d\u3092\u7d4c\u305a\u306b\u500b\u4eba\u8cc7\u7523\u3092\u4f1a\u793e\u306e\u76ee\u7684\u3067\u4f7f\u7528\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-tnhh\/#Rui_ro_tu_tai_khoan_tien_gui_ngan_hang_ca_nhan\" >\u500b\u4eba\u9280\u884c\u53e3\u5ea7\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-tnhh\/#Von_dieu_le_va_cac_khoan_cho_vay_noi_bo\" >\u767b\u9332\u8cc7\u672c\u91d1\u304a\u3088\u3073\u5185\u90e8\u501f\u5165\u91d1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-tnhh\/#Ghi_nhan_doanh_thu_va_ho_so_chi_phi\" >\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u60c5\u5831\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/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\/quy-trinh-ke-toan-cong-ty-tnhh\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-tnhh\/#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><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_cong_ty_TNHH_la_gi\"><\/span><b>\u6709\u9650\u8cac\u4efb\u4f1a\u793e (LLC) \u306e\u4f1a\u8a08\u3068\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7121\" aria-describedby=\"caption-attachment-7121\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7121\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg\" alt=\"C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty TNHH\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7121\" class=\"wp-caption-text\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u4f1a\u8a08\u58eb\u306e\u5f79\u5272\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff08LLC\uff09\u306e\u4f1a\u8a08\u696d\u52d9\u306b\u306f\u3001\u4f1a\u793e\u306e\u4e8b\u696d\u904b\u55b6\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u304a\u3088\u3073\u7d4c\u6e08\u60c5\u5831\u306e\u8a18\u9332\u3001\u53ce\u96c6\u3001\u51e6\u7406\u3001\u5206\u6790\u3001\u63d0\u4f9b\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u60c5\u5831\u306f\u3001\u7d4c\u55b6\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u3001\u8ca1\u52d9\u7ba1\u7406\u3001\u6cd5\u4ee4\u9075\u5b88\u3001\u305d\u3057\u3066\u7a0e\u52d9\u7533\u544a\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u305d\u306e\u4e3b\u306a\u5f79\u5272\u306f\u3001\u53ce\u76ca\u3068\u8cbb\u7528\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u8cc7\u672c\u306b\u95a2\u3059\u308b\u6b63\u78ba\u6027\u3068\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306b\u304a\u3051\u308b\u4f1a\u8a08\u58eb\u306e\u4e3b\u306a\u8cac\u4efb\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u6587\u66f8\u306e\u8a18\u9332\u3068\u7ba1\u7406: \u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\/\u652f\u6255\u4f1d\u7968\u3001\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u66f8\u306a\u3069\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u3068\u7c3f\u8a18: \u7d4c\u6e08\u53d6\u5f15\u3092\u4ed5\u8a33\u5e33\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u88dc\u52a9\u5143\u5e33\u306b\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u306e\u5728\u5eab\u3068\u8abf\u6574: \u73fe\u91d1\u3001\u9280\u884c\u9810\u91d1\u3001\u5728\u5eab\u3001\u8cb7\u639b\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a\u3068\u6c7a\u7b97: \u696d\u7e3e\u306e\u78ba\u5b9a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3001\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u306e\u4f5c\u6210\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7ba1\u7406\u3068\u6cd5\u4ee4\u9075\u5b88: \u898f\u5b9a\u306b\u5f93\u3063\u3066\u671f\u9650\u5185\u306b VAT \u3068\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u78ba\u8a8d\u3057\u3001\u652f\u6255\u3044\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u8ca1\u52d9\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u30b5\u30dd\u30fc\u30c8: \u7d4c\u55b6\u9663\u304c\u30d3\u30b8\u30cd\u30b9\u6226\u7565\u3092\u7b56\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u30c7\u30fc\u30bf\u3068\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08: \u4f1a\u8a08\u539f\u5247\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u5e33\u7c3f (\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u4ed5\u8a33\u5e33) \u306b\u53d6\u5f15\u3092\u8a18\u9332\u3057\u3001\u8cb7\u639b\u91d1\u3001\u58f2\u4e0a\u539f\u4fa1\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306f\u500b\u4eba\u8cc7\u7523\u3068\u4f1a\u793e\u8cc7\u7523\u3092\u5206\u96e2\u3059\u308b\u305f\u3081\u3001\u4f1a\u8a08\u58eb\u306f\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u6240\u6709\u8005\u3068\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u306e\u5b8c\u5168\u306a\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f1a\u793e\u8cc7\u7523\u304c\u4e8b\u696d\u4e3b\u306e\u500b\u4eba\u7684\u306a\u76ee\u7684\u306b\u6d41\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u304f\u306a\u308a\u3001\u900f\u660e\u6027\u306e\u3042\u308b\u8ca1\u52d9\u5831\u544a\u3092\u901a\u3058\u3066\u50b5\u6a29\u8005\u306e\u6a29\u5229\u3082\u4fdd\u8b77\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_phap_ly_quy_dinh_cong_ty_TNHH\"><\/span><b>\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3092\u5b9a\u7fa9\u3059\u308b\u6cd5\u7684\u7279\u5fb4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7120\" aria-describedby=\"caption-attachment-7120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7120\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026.jpg\" alt=\"\u0110\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty TNHH trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty TNHH n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7120\" class=\"wp-caption-text\">2026 \u5e74\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3051\u308b\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u6cd5\u7684\u7279\u5fb4\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u52b9\u679c\u7684\u306b\u904b\u7528\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306f\u30012020 \u5e74\u306e\u4f01\u696d\u6cd5\u306b\u5f93\u3063\u3066\u3001\u3053\u306e\u7a2e\u985e\u306e\u4f1a\u793e\u306e\u4e2d\u6838\u3068\u306a\u308b\u6cd5\u7684\u7279\u6027\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u3044\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;\">\u6709\u9650\u8cac\u4efb\uff1a\u51fa\u8cc7\u8005\u306f\u3001\u51fa\u8cc7\u3057\u305f\u8cc7\u672c\u306e\u7bc4\u56f2\u5185\u3067\u3001\u4f1a\u793e\u306e\u8ca0\u50b5\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u8ca1\u52d9\u4e0a\u306e\u7fa9\u52d9\u306b\u3064\u3044\u3066\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u306e\u8ca0\u50b5\u3068\u6240\u6709\u8005\u306e\u500b\u4eba\u8cc7\u7523\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u305f\u3081\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u672c\u69cb\u6210\uff1a\u682a\u5f0f\u4f1a\u793e\u306e\u3088\u3046\u306b\u767b\u9332\u8cc7\u672c\u306f\u682a\u5f0f\u306b\u5206\u5272\u3055\u308c\u307e\u305b\u3093\u3002\u8cc7\u672c\u306e\u79fb\u8ee2\u306f\u65e2\u5b58\u306e\u682a\u4e3b\u3092\u512a\u5148\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u51fa\u8cc7\u984d\u306e\u5909\u66f4\u306b\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u884c\u308f\u308c\u3001\u8cc7\u672c\u306e\u79fb\u8ee2\u306b\u4f34\u3046\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u53d6\u5f15\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f1a\u54e1\u6570\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u6b21\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u4eba\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306f\u3001\u4e00\u3064\u306e\u7d44\u7e54\u307e\u305f\u306f\u500b\u4eba\u306b\u3088\u3063\u3066\u6240\u6709\u3055\u308c\u307e\u3059\u3002\u4f1a\u8a08\u58eb\u306f\u3001\u6240\u6709\u8005\u3068\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u304c\u6587\u66f8\u5316\u3055\u308c\u3001\u5225\u3005\u306e\u8a18\u9332\u306b\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u7279\u5225\u306a\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;\">2 \u540d\u4ee5\u4e0a\u306e\u793e\u54e1\u3092\u6709\u3059\u308b\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u5834\u5408: \u793e\u54e1\u6570\u306f 50 \u540d\u3092\u8d85\u3048\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u53d6\u7de0\u5f79\u4f1a\u306f\u6700\u9ad8\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u3067\u3042\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u5229\u76ca\u5206\u914d\u8a08\u753b\u306e\u627f\u8a8d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u6ce8\u8a18<\/b><span style=\"font-weight: 400;\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff08LLC\uff09\u306f\u8cc7\u91d1\u8abf\u9054\u306b\u5236\u9650\u304c\u3042\u308a\u3001\u682a\u5f0f\u306e\u767a\u884c\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u50b5\u5238\u306e\u767a\u884c\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u878d\u8cc7\u53d6\u5f15\u3092\u6271\u3046\u969b\u306bLLC\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u72ec\u7279\u306a\u6cd5\u7684\u7279\u6027\u3001\u7279\u306b\u500b\u4eba\u8cc7\u7523\u3068\u4e8b\u696d\u8cc7\u7523\u306e\u660e\u78ba\u306a\u5206\u96e2\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u53b3\u683c\u304b\u3064\u79d1\u5b66\u7684\u306a\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u52b9\u7387\u7684\u3001\u900f\u660e\u6027\u304c\u3042\u308a\u3001\u6cd5\u4ee4\u3092\u9075\u5b88\u3057\u3066\u904b\u7528\u3059\u308b\u305f\u3081\u306e8\u6bb5\u968e\u306e\u6a19\u6e96\u624b\u9806\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_toan_cong_ty_TNHH_2026\"><\/span><b>\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u624b\u7d9a\u304d 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u521d\u304b\u3089\u5bb9\u6613\u306b\u8996\u899a\u5316\u3057\u3001\u6b63\u3057\u304f\u5c0e\u5165\u3067\u304d\u308b\u3088\u3046\u3001\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f8\u3064\u306e\u6a19\u6e96\u30b9\u30c6\u30c3\u30d7\u306b\u4f53\u7cfb\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u66f8\u985e\u306e\u53d7\u9818\u3001\u4ed5\u8a33\u306e\u8a18\u9332\u3001\u30c7\u30fc\u30bf\u306e\u7ba1\u7406\u304b\u3089\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3001\u7a0e\u91d1\u306e\u6c7a\u6e08\u307e\u3067\u3001\u4f1a\u8a08\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u5168\u4f53\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u5404\u4e3b\u8981\u30b9\u30c6\u30c3\u30d7\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3001\u5c0e\u5165\u6642\u306e\u30a8\u30e9\u30fc\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306e\u76ee\u7684\u3068\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805\u3082\u8a18\u8f09\u3057\u3066\u3044\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;\"> \u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u6a19\u6e96\u7684\u306a\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306e 8 \u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u53d6\u308b\u3079\u304d\u30b9\u30c6\u30c3\u30d7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8a73\u7d30<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d71\uff1a\u539f\u672c\u6587\u66f8\u3092\u53ce\u96c6\u3057\u3066\u5206\u985e\u3059\u308b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u7d4c\u6e08\u53d6\u5f15\uff08\u58f2\u8cb7\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u306a\u3069\uff09\u3092\u5143\u306e\u8a3c\u62e0\u66f8\u985e\u3068\u3068\u3082\u306b\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u3001\u653f\u4ee4 123\/2020\/ND-CP \u306b\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7dcf\u5c40\u306e\u30b7\u30b9\u30c6\u30e0\u3067 QR \u30b3\u30fc\u30c9\u3068\u305d\u306e\u6709\u52b9\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6559\u8a13\uff1a3H\uff08\u5408\u6cd5\u3001\u6709\u52b9\u3001\u5408\u7406\u7684\uff09\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3002\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u8acb\u6c42\u66f8\u306f\u907f\u3051\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d7 2: \u4f1a\u8a08\u66f8\u985e\u3092\u6e96\u5099\u3057\u3066\u627f\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9818\u53ce\u66f8\u3001\u652f\u6255\u4f1d\u7968\u3001\u5728\u5eab\u53d7\u9818\u66f8\u306a\u3069\u3092\u4f5c\u6210\u3057\u3001\u7d4c\u7406\u90e8\u9577\u304a\u3088\u3073\u53d6\u7de0\u5f79\u306e\u627f\u8a8d\u3092\u5f97\u3066\u5185\u90e8\u7d71\u5236\u3092\u5fb9\u5e95\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d7 3: \u53d6\u5f15\u3092\u8a18\u9332\u3057\u3001\u4e00\u822c\u4ed5\u8a33\u5e33\u306b\u5165\u529b\u3057\u307e\u3059\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u627f\u8a8d\u3055\u308c\u305f\u66f8\u985e\u306b\u57fa\u3065\u3044\u3066\u3001\u4f1a\u8a08\u53e3\u5ea7\u306e\u501f\u65b9\/\u8cb8\u65b9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u30d7\u30ed\u30bb\u30b9\u3092\u81ea\u52d5\u5316\u3057\u3001\u30a8\u30e9\u30fc\u3092\u524a\u6e1b\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d7 4: \u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u306b\u30a8\u30f3\u30c8\u30ea\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u304b\u3089\u7dcf\u52d8\u5b9a\u5143\u5e33 (\u6982\u8981) \u3068\u8a73\u7d30\u5143\u5e33 (\u9867\u5ba2\u8ffd\u8de1\u3001\u5728\u5eab) \u306b\u30c7\u30fc\u30bf\u3092\u8ee2\u9001\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u7d30\u5143\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u3092\u6bd4\u8f03\u3057\u3066\u6b63\u78ba\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d75\uff1a\u671f\u672b\u306e\u5728\u5eab\u3068\u8abf\u6574<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u73fe\u91d1: \u73fe\u91d1\u51fa\u7d0d\u5e33\u3068\u5b9f\u969b\u306e\u73fe\u91d1\u6b8b\u9ad8\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5eab: \u5009\u5eab\u5185\u306e\u6570\u91cf\u3092\u6570\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cb7\u639b\u91d1: \u8cb7\u639b\u91d1\u8abf\u6574\u660e\u7d30\u66f8\u3092\u9867\u5ba2\u3068\u4ed5\u5165\u5148\u306b\u9001\u4fe1\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d76\uff1a\u6c7a\u7b97\u6574\u7406\u3068\u5e74\u672b\u8abf\u6574<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u3001\u5de5\u5177\u5668\u5177\u5099\u54c1\u306e\u914d\u8ce6\uff08242\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53ce\u76ca\uff08511\uff09\u3001\u8cbb\u7528\uff08632\u3001641\u3001642\uff09\u3092\u696d\u7e3e\u5224\u5b9a\u52d8\u5b9a\uff08911\uff09\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d7 7: \u8a66\u7b97\u8868\u3092\u6e96\u5099\u3057\u307e\u3059\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u53e3\u5ea7\u306e\u958b\u59cb\u6b8b\u9ad8\u3001\u53d6\u5f15\u3001\u304a\u3088\u3073\u7d42\u4e86\u6b8b\u9ad8\u3092\u8981\u7d04\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30c1\u30a7\u30c3\u30af: \u501f\u65b9\u5408\u8a08 = \u8cb8\u65b9\u5408\u8a08\u3002\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u524d\u306e\u624b\u9806\u3067\u30a8\u30e9\u30fc\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d78\uff1a\u8ca1\u52d9\u8af8\u8868\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u542b\u307e\u308c\u308b\u3082\u306e: \u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3001\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63d0\u51fa\u671f\u9650\uff1a\u66a6\u5e74\u306e\u672b\u65e5\u304b\u30893\u304b\u6708\u5f8c\u306e\u6708\u672b\u307e\u3067\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3054\u89a7\u306e\u3068\u304a\u308a\u3001\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u5358\u306a\u308b\u6280\u8853\u7684\u306a\u696d\u52d9\u306e\u7a4d\u307f\u91cd\u306d\u3067\u306f\u306a\u304f\u3001\u66f8\u985e\u3001\u5143\u5e33\u3001\u5831\u544a\u66f8\u3001\u7a0e\u91d1\u3092\u7d50\u3073\u3064\u3051\u308b\u7dca\u5bc6\u306b\u7d71\u5408\u3055\u308c\u305f\u8ca1\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u305f\u3068\u3048\u4e00\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u5c0f\u3055\u306a\u8aa4\u308a\u304c\u751f\u3058\u3066\u3082\u3001\u7d4c\u8cbb\u306e\u8a08\u4e0a\u6f0f\u308c\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3001\u3042\u308b\u3044\u306f\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u4e0d\u6b63\u78ba\u3055\u3068\u3044\u3063\u305f\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e0a\u8a18\u306e8\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7fd2\u5f97\u3057\u3001\u6b63\u3057\u304f\u5b9f\u884c\u3059\u308b\u3053\u3068\u304c\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u306e\u900f\u660e\u6027\u3068\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u7167\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u624b\u7d9a\u304d\u3002<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_va_rui_ro_nham_lan_tai_san\"><\/span><b>\u8cc7\u7523\u306e\u8aa4\u8a8d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3068\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7119\" aria-describedby=\"caption-attachment-7119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7119\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 r\u1ee7i ro nh\u1ea7m l\u1eabn t\u00e0i s\u1ea3n trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty TNHH\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7119\" class=\"wp-caption-text\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u8cc7\u7523\u306e\u8aa4\u8a8d\u306e\u4e00\u822c\u7684\u306a\u30a8\u30e9\u30fc\u3068\u30ea\u30b9\u30af\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u306f\u3001\u4e8b\u696d\u4f53\u3068\u6240\u6709\u8005\u3092\u5b8c\u5168\u306b\u5206\u96e2\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u3088\u304f\u3042\u308b\u6df1\u523b\u306a\u8aa4\u308a\u3092\u3044\u304f\u3064\u304b\u6319\u3052\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nham_lan_giua_chi_phi_ca_nhan_va_chi_phi_doanh_nghiep\"><\/span><b>\u500b\u4eba\u7684\u306a\u7d4c\u8cbb\u3068\u4e8b\u696d\u7d4c\u8cbb\u306e\u6df7\u540c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5bb6\u65cf\u7d4c\u55b6\u307e\u305f\u306f\u5358\u4e00\u30e1\u30f3\u30d0\u30fc\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3067\u6700\u3082\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a8\u30e9\u30fc: \u4e8b\u696d\u4e3b\u306f\u4f1a\u793e\u306e\u8cc7\u91d1\u3092\u500b\u4eba\u7684\u306a\u8cbb\u7528\uff08\u5bb6\u65cf\u306e\u8cb7\u3044\u7269\u3001\u65c5\u884c\u3001\u5b50\u4f9b\u306e\u5b66\u8cbb\u306a\u3069\uff09\u306e\u652f\u6255\u3044\u306b\u4f7f\u7528\u3057\u307e\u3057\u305f\u304c\u3001\u4f1a\u8a08\u58eb\u306b\u305d\u308c\u3089\u3092\u4e8b\u696d\u7ba1\u7406\u8cbb\u3068\u3057\u3066\u8a18\u9332\u3059\u308b\u3088\u3046\u306b\u6307\u793a\u3057\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d50\u679c\uff1a\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u306f\u307b\u307c\u78ba\u5b9f\u306b\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u305a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ffd\u5fb4\u3084\u884c\u653f\u7f70\u306e\u5fb4\u53ce\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u6df1\u523b\u306a\u306e\u306f\u3001\u4f1a\u793e\u306e\u5b9f\u969b\u306e\u53ce\u76ca\u6027\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u3092\u6b6a\u3081\u3066\u3057\u307e\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Su_dung_tai_san_ca_nhan_cho_muc_dich_cong_ty_nhung_thieu_thu_tuc_phap_ly\"><\/span><b>\u9069\u5207\u306a\u6cd5\u7684\u624b\u7d9a\u304d\u3092\u7d4c\u305a\u306b\u500b\u4eba\u8cc7\u7523\u3092\u4f1a\u793e\u306e\u76ee\u7684\u3067\u4f7f\u7528\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5b9f\u52d9\u4e0a\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u500b\u4eba\u8cc7\u7523\u3092\u4f1a\u793e\u306e\u4e8b\u696d\u76ee\u7684\u306b\u4f7f\u7528\u3057\u306a\u304c\u3089\u3082\u3001\u5fc5\u8981\u306a\u6cd5\u7684\u624b\u7d9a\u304d\u3092\u6020\u308a\u3001\u4f1a\u8a08\u4e0a\u304a\u3088\u3073\u7a0e\u52d9\u4e0a\u306e\u6839\u62e0\u304c\u4e0d\u5341\u5206\u306a\u307e\u307e\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u56f0\u96e3\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u72b6\u6cc1\u306f\u3001\u3057\u3070\u3057\u3070\u6df1\u523b\u306a\u8aa4\u308a\u3084\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7d50\u679c\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a8\u30e9\u30fc: \u8cc3\u8cb8\u5951\u7d04\u66f8\u3084\u5f15\u6e21\u3057\u8a18\u9332\u304c\u306a\u3044\u307e\u307e\u3001\u500b\u4eba\u306e\u8eca\u4e21\u3084\u4f4f\u5c45\u3092\u501f\u308a\u3066\u4e8b\u52d9\u6240\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d50\u679c: \u4f1a\u8a08\u58eb\u306b\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u71c3\u6599\u8cbb\u3001\u5149\u71b1\u8cbb\u3092\u6b63\u5f53\u306a\u7d4c\u8cbb\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u6839\u62e0\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_tu_tai_khoan_tien_gui_ngan_hang_ca_nhan\"><\/span><b>\u500b\u4eba\u9280\u884c\u53e3\u5ea7\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u306b\u304a\u3044\u3066\u3001\u4e00\u822c\u7684\u3067\u3042\u308a\u306a\u304c\u3089\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u306a\u30ea\u30b9\u30af\u306e\u4e00\u3064\u306b\u3001\u4e8b\u696d\u53d6\u5f15\u306b\u304a\u3051\u308b\u500b\u4eba\u9280\u884c\u53e3\u5ea7\u306e\u5229\u7528\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8aa4\u308a\u306f\u3001\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306e\u900f\u660e\u6027\u3092\u640d\u306a\u3044\u3001\u6df1\u523b\u306a\u6cd5\u7684\u304a\u3088\u3073\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u304c\u305d\u306e\u4f8b\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a8\u30e9\u30fc: \u9867\u5ba2\u306f\u4f1a\u793e\u306e\u53e3\u5ea7\u3067\u306f\u306a\u304f\u3001\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u306e\u500b\u4eba\u53e3\u5ea7\u306b\u652f\u6255\u3044\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d50\u679c\uff1a\u3053\u308c\u306b\u3088\u308a\u3001\u8cb7\u639b\u91d1\u306e\u7167\u5408\u304c\u56f0\u96e3\u306b\u306a\u308a\u3001\u8131\u7a0e\u3084\u53ce\u76ca\u96a0\u853d\u3068\u307f\u306a\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u3059\u3079\u3066\u306e\u73fe\u91d1\u306e\u5165\u51fa\u91d1\u306f\u3001\u898f\u5236\u5f53\u5c40\u306b\u767b\u9332\u3055\u308c\u305f\u9280\u884c\u53e3\u5ea7\u3092\u7d4c\u7531\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Von_dieu_le_va_cac_khoan_cho_vay_noi_bo\"><\/span><b>\u767b\u9332\u8cc7\u672c\u91d1\u304a\u3088\u3073\u5185\u90e8\u501f\u5165\u91d1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5b9f\u52d9\u4e0a\u3001\u591a\u304f\u306e\u4f01\u696d\u306b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u884c\u3046\u4e2d\u3067\u3001\u767b\u9332\u8cc7\u672c\u91d1\u3068\u5185\u90e8\u501f\u5165\u91d1\u306f\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u306f\u4f01\u696d\u306b\u3088\u3063\u3066\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u76e3\u67fb\u3067\u306f\u3001\u7279\u306b\u8cc7\u672c\u62e0\u51fa\u671f\u9650\u3084\u30aa\u30fc\u30ca\u30fc\u3068\u4f01\u696d\u9593\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u904b\u7528\u306b\u3064\u3044\u3066\u3001\u7cbe\u67fb\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u3088\u304f\u3042\u308b\u8aa4\u308a\u3068\u305d\u306e\u5f71\u97ff\u306b\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;\">\u30a8\u30e9\u30fc\uff1a\u4f1a\u8a08\u58eb\u304c\u8cc7\u672c\u62e0\u51fa\u671f\u9650\uff0890\u65e5\uff09\u3092\u53b3\u5bc6\u306b\u7ba1\u7406\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u591a\u304f\u306e\u4e8b\u696d\u4e3b\u306f\u3001\u62e0\u51fa\u8cc7\u672c\u3092\u4f1a\u793e\u306e\u53e3\u5ea7\u306b\u5165\u91d1\u3057\u305f\u76f4\u5f8c\u306b\u3001\u305d\u306e\u8cc7\u91d1\u3092\u300c\u501f\u308a\u5165\u308c\u300d\u3057\u3066\u8fd4\u6e08\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d50\u679c: \u4f1a\u793e\u304c\u9280\u884c\u30ed\u30fc\u30f3\u3092\u501f\u308a\u5165\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u6b8b\u308a\u306e\u8cc7\u672c\u4e0d\u8db3\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u5229\u606f\u8cbb\u7528\u307e\u305f\u306f\u6240\u6709\u8005\u306b\u5229\u606f\u306a\u3057\u3067\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u305f\u8cc7\u91d1\u306e\u4e00\u90e8\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Ghi_nhan_doanh_thu_va_ho_so_chi_phi\"><\/span><b>\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u60c5\u5831\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306e\u8ca1\u52d9\u30ea\u30b9\u30af\u306e\u591a\u304f\u306f\u3001\u672a\u6255\u3044\u306e\u7a0e\u91d1\u3067\u306f\u306a\u304f\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u4e0d\u6b63\u78ba\u3055\u3068\u7d4c\u8cbb\u7cbe\u7b97\u306e\u4e0d\u5099\u306b\u8d77\u56e0\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u4f01\u696d\u304c\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u3088\u304f\u3042\u308b2\u3064\u306e\u30df\u30b9\u3092\u6319\u3052\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u4e0d\u9069\u5207\uff1a\u898f\u5236\u3067\u306f\u3001\u53ce\u76ca\u306f\u6240\u6709\u6a29\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u3068\u4fbf\u76ca\u306e\u5927\u90e8\u5206\u304c\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u3067\u8a8d\u8b58\u3055\u308c\u308b\u3079\u304d\u3067\u3059\u3002\u7279\u306b\u5916\u56fd\u4f01\u696d\u306e\u5834\u5408\u3001\u3053\u306e\u8aa4\u308a\u306f\u6df1\u523b\u306a\u6cd5\u7684\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u3088\u308a\u53b3\u683c\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304c\u6c42\u3081\u3089\u308c\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;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u300c\u7a7a\u306e\u300d\u7d4c\u8cbb\u8a18\u9332: \u8acb\u6c42\u66f8\u306f\u5b58\u5728\u3059\u308b\u304c\u3001\u5951\u7d04\u66f8\u3084\u5f15\u304d\u6e21\u3057\u66f8\u985e\u304c\u6b20\u843d\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u7a0e\u52d9\u76e3\u67fb\u6642\u306b\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u307e\u3068\u3081\u308b\u3068\u30012026\u5e74\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u5165\u529b\u66f8\u985e\u306e\u7ba1\u7406\u3001\u57fa\u6e96\u306b\u5f93\u3063\u305f\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u8a18\u9332\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3001\u305d\u3057\u3066\u671f\u9650\u5185\u306e\u7d0d\u7a0e\u306b\u81f3\u308b\u307e\u3067\u3001\u5305\u62ec\u7684\u306a\u8ca1\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3068\u3057\u3066\u69cb\u7bc9\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u4f53\u7cfb\u7684\u306b\u5b9f\u65bd\u3055\u308c\u3001\u65b0\u305f\u306a\u898f\u5236\u306b\u5f93\u3063\u3066\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u66f4\u65b0\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u8cbb\u7528\u306e\u4e0d\u8a08\u4e0a\u3092\u56de\u907f\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u9577\u671f\u7684\u306a\u7d4c\u55b6\u3068\u7d4c\u55b6\u5224\u65ad\u3092\u652f\u3048\u308b\u6b63\u78ba\u306a\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\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: 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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 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