{"id":7145,"date":"2026-01-01T19:35:37","date_gmt":"2026-01-02T02:35:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7145"},"modified":"2026-01-01T19:35:37","modified_gmt":"2026-01-02T02:35:37","slug":"quy-trinh-ke-toan-cong-ty-co-phan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-co-phan\/","title":{"rendered":"2026\u5e74\u306e\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406 - \u8cc7\u672c\u91d1\u3001\u682a\u5f0f\u3001\u914d\u5f53\u306e\u4f1a\u8a08\u51e6\u7406"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u3092\u900f\u660e\u304b\u3064\u5c02\u9580\u7684\u306b\u904b\u55b6\u3057\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306e\u6307\u91dd\u3068\u306a\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\uff08Chief Accountants\uff09\u306e\u6df1\u3044\u8996\u70b9\u304b\u3089\u3001\u682a\u5f0f\u53d6\u5f15\u3001\u81ea\u5df1\u682a\u5f0f\u3001\u914d\u5f53\u5206\u914d\u3001\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u306a\u3069\u3001\u4f1a\u8a08\u306e\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u3001\u30d9\u30c8\u30ca\u30e0\u57fa\u6e96\u3068\u6700\u65b0\u306eIFRS\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u57fa\u3065\u3044\u305f\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u6848\u3057\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u3001\u4e2d\u5c0f\u4f01\u696d\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u304c\u8ca1\u52d9\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u7406\u89e3\u3057\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u3001\u682a\u4e3b\u306b\u3068\u3063\u3066\u306e\u9b45\u529b\u3092\u9ad8\u3081\u308b\u306e\u306b\u5f79\u7acb\u3064\u5b9f\u7528\u7684\u306a\u30ac\u30a4\u30c9\u3067\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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-co-phan\/#Quy_trinh_ke_toan_cong_ty_co_phan_la_gi\" >\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\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-co-phan\/#Dac_diem_chinh_cua_quy_trinh_ke_toan_cong_ty_co_phan\" >\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306e\u4e3b\u306a\u7279\u5fb4\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-co-phan\/#Cac_phuong_phap_hach_toan_co_ban_cua_nghiep_vu_ke_toan_cong_ty_co_phan\" >\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u4f1a\u8a08\u696d\u52d9\u306e\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 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-co-phan\/#He_thong_tai_khoan_va_chi_tiet_phuong_phap_hach_toan_chuyen_dung\" >\u52d8\u5b9a\u79d1\u76ee\u306e\u8868\u3068\u7279\u6b8a\u306a\u4f1a\u8a08\u65b9\u6cd5\u306e\u8a73\u7d30\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-co-phan\/#Hach_toan_nghiep_vu_gop_von_thanh_lap_cong_ty\" >\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u8cc7\u672c\u51fa\u8cc7\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\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-co-phan\/#Hach_toan_nghiep_vu_lien_quan_den_phat_hanh_co_phieu_de_huy_dong_von\" >\u8cc7\u91d1\u8abf\u9054\u3092\u76ee\u7684\u3068\u3057\u305f\u682a\u5f0f\u767a\u884c\u306b\u95a2\u9023\u3059\u308b\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\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-co-phan\/#Hach_toan_phan_phoi_co_phan_cho_co_dong\" >\u682a\u4e3b\u3078\u306e\u682a\u5f0f\u5206\u914d\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/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-co-phan\/#Hach_toan_tien_va_tai_san_gop_von_mua_co_phieu\" >\u682a\u5f0f\u306e\u8cfc\u5165\u306b\u5145\u3066\u3089\u308c\u305f\u73fe\u91d1\u304a\u3088\u3073\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/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-co-phan\/#Hach_toan_neu_so_tien_dat_mua_lon_hon_so_tien_can_phai_thanh_toan\" >\u6ce8\u6587\u91d1\u984d\u304c\u652f\u6255\u3044\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u53d6\u5f15\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-co-phan\/#Hach_toan_ket_thuc_dot_phat_hanh_co_phieu\" >\u682a\u5f0f\u767a\u884c\u5b8c\u4e86\u306e\u4f1a\u8a08\u51e6\u7406\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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-co-phan\/#Dich_vu_ke_toan_%E2%80%93_thue_tron_goi_cong_ty_co_phan\" >\u682a\u5f0f\u4f1a\u793e\u306e\u305f\u3081\u306e\u7dcf\u5408\u7684\u306a\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30b5\u30fc\u30d3\u30b9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-cong-ty-co-phan\/#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=\"Quy_trinh_ke_toan_cong_ty_co_phan_la_gi\"><\/span><b>\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3068\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u8ca1\u52d9\u304a\u3088\u3073\u4f1a\u8a08\u53d6\u5f15\u3092\u8a18\u9332\u3001\u7ba1\u7406\u3001\u51e6\u7406\u3001\u5831\u544a\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u4e00\u9023\u306e\u624b\u9806\u3068\u65b9\u6cd5\u306e\u4f53\u7cfb\u3067\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306e\u76ee\u7684\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u900f\u660e\u6027\u3001\u6b63\u78ba\u6027\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7d4c\u55b6\u9663\u306b\u3088\u308b\u52b9\u679c\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u3068\u3044\u3046\u6587\u8108\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u7c3f\u8a18\u3084\u4f1a\u8a08\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u682a\u4e3b\u306e\u76e3\u8996\u3001\u76e3\u67fb\u306e\u6e96\u5099\u306e\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chinh_cua_quy_trinh_ke_toan_cong_ty_co_phan\"><\/span><b>\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306e\u4e3b\u306a\u7279\u5fb4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u72ec\u81ea\u306e\u7279\u5fb4\u304c\u3042\u308a\u3001\u900f\u660e\u6027\u3001\u53b3\u683c\u306a\u7ba1\u7406\u3001\u305d\u3057\u3066\u6cd5\u4ee4\u9075\u5b88\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u91cd\u8981\u306a\u8981\u7d20\u306b\u7559\u610f\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;\">\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u900f\u660e\u6027: \u8ca1\u52d9\u5831\u544a\u306f\u682a\u5f0f\u306e\u4fa1\u5024\u3068\u5229\u76ca\u3092\u6b63\u78ba\u306b\u53cd\u6620\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;\">\u53b3\u683c\u306a\u793e\u5185\u76e3\u8996\uff1a\u91cd\u8981\u306a\u53d6\u5f15\u306f\u53d6\u7de0\u5f79\u4f1a\u307e\u305f\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9: \u5927\u898f\u6a21\u306a\u682a\u5f0f\u4f1a\u793e\u306e\u307b\u3068\u3093\u3069\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\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;\">\u7279\u6b8a\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0: \u8cc7\u672c\u91d1 (\u30a2\u30ab\u30a6\u30f3\u30c8 411\u30014111\u30014112)\u3001\u81ea\u5df1\u682a\u5f0f (\u30a2\u30ab\u30a6\u30f3\u30c8 419)\u3001\u672a\u5206\u914d\u5229\u76ca (\u30a2\u30ab\u30a6\u30f3\u30c8 421)\u3001\u914d\u5f53\u652f\u6255\u7fa9\u52d9 (\u30a2\u30ab\u30a6\u30f3\u30c8 3388) \u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u6982\u5ff5\u3068\u7279\u5fb4\u3092\u7406\u89e3\u3057\u305f\u3089\u3001\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u8ca1\u52d9\u53d6\u5f15\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3057\u3001\u8cc7\u672c\u3068\u914d\u5f53\u3092\u7ba1\u7406\u3057\u3001\u682a\u4e3b\u3068\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3059\u308b\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u52d8\u5b9a\u79d1\u76ee\u8868\u3068\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u624b\u6cd5\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\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-fdi\/\"><span style=\"font-weight: 400;\">FDI \u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u624b\u7d9a\u304d\u3002<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_hach_toan_co_ban_cua_nghiep_vu_ke_toan_cong_ty_co_phan\"><\/span><b>\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u4f1a\u8a08\u696d\u52d9\u306e\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7146\" aria-describedby=\"caption-attachment-7146\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7146\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu.jpg\" alt=\"Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n tr\u1ecdng y\u1ebfu\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7146\" class=\"wp-caption-text\">\u91cd\u8981\u306a\u4f1a\u8a08\u53d6\u5f15\u3092\u4f34\u3046\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u624b\u7d9a\u304d\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u305d\u306e\u904b\u55b6\u3068\u767a\u5c55\u306e\u904e\u7a0b\u3067\u3001\u5b9a\u6b3e\u8cc7\u672c\u3001\u682a\u4e3b\u306e\u6a29\u5229\u3001\u8cc7\u91d1\u8abf\u9054\u6d3b\u52d5\u306a\u3069\u306b\u95a2\u9023\u3057\u305f\u591a\u304f\u306e\u7279\u5b9a\u306e\u4f1a\u8a08\u53d6\u5f15\u3092\u767a\u751f\u3055\u305b\u307e\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u624b\u6cd5\u3092\u7fd2\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u58eb\u306f\u53d6\u5f15\u306e\u7d4c\u6e08\u7684\u6027\u8cea\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3057\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u3001\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3051\u308b\u8aa4\u308a\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001\u4e00\u822c\u7684\u306a\u53d6\u5f15\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cc7\u672c\u91d1\u3092\u51fa\u3057\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306e\u4e8b\u696d\u767b\u9332\u624b\u7d9a\u304d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u8cc7\u3055\u308c\u305f\u8cc7\u7523\u306e\u7a2e\u985e\uff08\u73fe\u91d1\u3001\u9280\u884c\u632f\u8fbc\u3001\u307e\u305f\u306f\u73fe\u7269\u8cc7\u7523\uff09\u306b\u5fdc\u3058\u3066\u3001\u682a\u4e3b\u306e\u5b9f\u969b\u306e\u8cc7\u672c\u51fa\u8cc7\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u6cd5\u306e\u9075\u5b88\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u5168\u984d\u51fa\u8cc7\u3055\u308c\u305f\u8cc7\u672c\u3068\u3001\u7d04\u675f\u3055\u308c\u3066\u3044\u308b\u304c\u672a\u51fa\u8cc7\u306e\u8cc7\u672c\u306e\u8a18\u9332\u3092\u5225\u3005\u306b\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u6b3e\u3001\u5275\u7acb\u682a\u4e3b\u540d\u7c3f\u3001\u8cc7\u672c\u51fa\u8cc7\u8a18\u9332\u306a\u3069\u306e\u4ed8\u968f\u3059\u308b\u6cd5\u7684\u6587\u66f8\u3092\u614e\u91cd\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5b9a\u6b3e\u8cc7\u672c\u306e\u5909\u66f4\u306b\u4fc2\u308b\u53d6\u5f15:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e2\u5b58\u306e\u682a\u4e3b\u307e\u305f\u306f\u65b0\u898f\u6295\u8cc7\u5bb6\u306b\u8ffd\u52a0\u682a\u5f0f\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3067\u8cc7\u672c\u3092\u5897\u52a0\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u898f\u5247\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u81ea\u793e\u682a\u8cb7\u3044\u3001\u8cc7\u672c\u91d1\u306e\u56de\u53ce\u3001\u307e\u305f\u306f\u7d2f\u7a4d\u640d\u5931\u306e\u51e6\u7406\u306e\u305f\u3081\u306b\u5b9a\u6b3e\u8cc7\u672c\u91d1\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u672c\u8abf\u6574\u304b\u3089\u751f\u3058\u308b\u3059\u3079\u3066\u306e\u5270\u4f59\u91d1\u307e\u305f\u306f\u5dee\u7570\u306f\u5b8c\u5168\u306b\u8a08\u4e0a\u3055\u308c\u3001\u8cc7\u672c\u69cb\u6210\u304c\u6b63\u78ba\u306b\u53cd\u6620\u3055\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u50b5\u5238\u767a\u884c\u696d\u52d9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u50b5\u5238\u306b\u3088\u308a\u8abf\u9054\u3057\u305f\u8cc7\u672c\u3092\u4f01\u696d\u306e\u9577\u671f\u50b5\u52d9\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6e80\u671f\u3001\u91d1\u5229\u3001\u95a2\u9023\u3059\u308b\u767a\u884c\u30b3\u30b9\u30c8\u306a\u3069\u306e\u50b5\u5238\u5229\u606f\u306e\u8a73\u7d30\u3092\u8ffd\u8de1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u793e\u306e\u8ca1\u52d9\u4e0a\u306e\u7fa9\u52d9\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u306b\u306f\u3001\u5b9a\u671f\u7684\u306a\u30b3\u30b9\u30c8\u914d\u5206\u3068\u5229\u606f\u8a08\u7b97\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u682a\u4e3b\u3078\u306e\u914d\u5f53\u91d1\u306e\u5206\u914d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u914d\u5f53\u306e\u7a0e\u5f15\u304d\u5f8c\u5229\u76ca\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u6cd5\u5b9a\u8cc7\u91d1\u304b\u3089\u306e\u914d\u5f53\u91d1\u652f\u6255\u306e\u8cc7\u91d1\u6e90\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u91d1\u914d\u5f53\u3068\u682a\u5f0f\u914d\u5f53\u306f\u3001\u305d\u306e\u7d4c\u6e08\u7684\u6027\u8cea\u306b\u5fdc\u3058\u3066\u5225\u3005\u306b\u4f1a\u8a08\u51e6\u7406\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;\">\u682a\u4e3b\u306b\u652f\u6255\u308f\u308c\u308b\u914d\u5f53\u91d1\u306b\u304b\u304b\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3057\u3066\u652f\u6255\u3046\u7fa9\u52d9\u3092\u76e3\u8996\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306e\u518d\u7de8\u53ca\u3073\u89e3\u6563\u306b\u95a2\u3059\u308b\u696d\u52d9<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306e\u5408\u4f75\u3001\u7d71\u5408\u3001\u5206\u5272\u306e\u969b\u306b\u4f1a\u8a08\u53d6\u5f15\u3092\u8a18\u9332\u3057\u3001\u51e6\u7406\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u89e3\u6563\u524d\u306b\u3059\u3079\u3066\u306e\u8ca1\u52d9\u4e0a\u306e\u7fa9\u52d9\u3001\u8ca0\u50b5\u3001\u7a0e\u91d1\u306e\u6c7a\u6e08\u3092\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u512a\u5148\u9806\u4f4d\u3068\u6cd5\u7684\u898f\u5236\u306b\u5f93\u3063\u3066\u8cc7\u7523\u3092\u6e05\u7b97\u3057\u3001\u6b8b\u308a\u306e\u4fa1\u5024\u3092\u682a\u4e3b\u306b\u5206\u914d\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_tai_khoan_va_chi_tiet_phuong_phap_hach_toan_chuyen_dung\"><\/span><b>\u52d8\u5b9a\u79d1\u76ee\u306e\u8868\u3068\u7279\u6b8a\u306a\u4f1a\u8a08\u65b9\u6cd5\u306e\u8a73\u7d30\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u904b\u55b6\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u8cac\u4efb\u8005\u306f\u8cc7\u672c\u52d8\u5b9a\u30b0\u30eb\u30fc\u30d7\u3068\u767a\u751f\u3059\u308b\u8ca1\u52d9\u53d6\u5f15\u306b\u7279\u5225\u306a\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_nghiep_vu_gop_von_thanh_lap_cong_ty\"><\/span><b>\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u8cc7\u672c\u51fa\u8cc7\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u8cc7\u672c\u306e\u5f62\u6210\u3068\u8a8d\u8b58\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u682a\u5f0f\u767a\u884c\u306b\u95a2\u3059\u308b\u6cd5\u7684\u898f\u5236\u3001\u767a\u8d77\u682a\u4e3b\u306e\u7fa9\u52d9\u3001\u305d\u3057\u3066\u51fa\u8cc7\u8cc7\u672c\u306e\u4f1a\u8a08\u539f\u5247\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u672c\u8abf\u9054\u306e\u4ed5\u7d44\u307f\uff1a\u682a\u5f0f\u4f1a\u793e\u306f\u6295\u8cc7\u5bb6\u306b\u682a\u5f0f\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3067\u4e8b\u696d\u904b\u55b6\u306e\u305f\u3081\u306e\u8cc7\u672c\u3092\u8abf\u9054\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5275\u7acb\u682a\u4e3b\u306e\u8cac\u4efb: \u30d9\u30c8\u30ca\u30e0\u306e\u73fe\u884c\u6cd5\u306b\u3088\u308c\u3070\u3001\u8a2d\u7acb\u65e5\u304b\u3089\u6700\u521d\u306e 3 \u5e74\u9593\u3001\u5275\u7acb\u682a\u4e3b\u306f\u4f1a\u793e\u304c\u767a\u884c\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u666e\u901a\u682a\u5f0f\u7dcf\u6570\u306e\u5c11\u306a\u304f\u3068\u3082 20% \u3092\u4fdd\u6709\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;\">\u5916\u90e8\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u304c\u306a\u3044\u5834\u5408\uff1a\u4f1a\u793e\u306e\u5168\u682a\u5f0f\u304c\u5275\u7acb\u682a\u4e3b\u306b\u3088\u3063\u3066\u5f15\u304d\u53d7\u3051\u3089\u308c\u305f\u5834\u5408\u3001\u5f53\u8a72\u4e8b\u696d\u306f\u682a\u5f0f\u306e\u516c\u52df\u3092\u5b9f\u65bd\u3057\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\u62e0\u51fa\u306e\u6cd5\u7684\u5f62\u5f0f\u306f\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u7531\u306b\u4ea4\u63db\u53ef\u80fd\u306a\u5916\u8ca8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9ec4\u8272;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u571f\u5730\u4f7f\u7528\u6a29\u306e\u4fa1\u5024;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u77e5\u7684\u8ca1\u7523\u6a29\u3001\u6280\u8853\u3001\u6280\u8853\u7684\u30ce\u30a6\u30cf\u30a6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u793e\u306e\u5b9a\u6b3e\u306b\u898f\u5b9a\u3055\u308c\u308b\u305d\u306e\u4ed6\u306e\u7a2e\u985e\u306e\u8cc7\u7523\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8cc7\u672c\u91d1\u306f\u5206\u5272\u6255\u3044\u3067\u306f\u306a\u304f\u3001\u4e00\u62ec\u6255\u3044\u3067\u5168\u984d\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u682a\u4e3b\u306e\u8cc7\u672c\u91d1\u306e\u8a18\u9332\u306b\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u52d8\u5b9a\u306f\u3001\u73fe\u884c\u306e\u4f1a\u8a08\u898f\u5247\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee411\u300c\u4e8b\u696d\u8cc7\u672c\u300d\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_nghiep_vu_lien_quan_den_phat_hanh_co_phieu_de_huy_dong_von\"><\/span><b>\u8cc7\u91d1\u8abf\u9054\u3092\u76ee\u7684\u3068\u3057\u305f\u682a\u5f0f\u767a\u884c\u306b\u95a2\u9023\u3059\u308b\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7148\" aria-describedby=\"caption-attachment-7148\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7148\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von.jpg\" alt=\"H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7148\" class=\"wp-caption-text\">\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u3001\u8cc7\u672c\u91d1\u306e\u8abf\u9054\u3092\u76ee\u7684\u3068\u3057\u305f\u682a\u5f0f\u767a\u884c\u3092\u4f1a\u8a08\u51e6\u7406\u3057\u307e\u3059\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u767a\u884c\u304a\u3088\u3073\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u51fa\u8cc7\u53d7\u9818\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u682a\u5f0f\u8cfc\u5165\u9810\u8a17\u91d1\u306e\u8a18\u9332\u306f\u4f1a\u8a08\u539f\u5247\u306b\u5f93\u3063\u3066\u6b63\u3057\u304f\u884c\u308f\u308c\u3001\u5404\u682a\u4e3b\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u8ffd\u8de1\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3068\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u682a\u5f0f\u8cfc\u5165\u767b\u9332\u306e\u305f\u3081\u306b\u6295\u8cc7\u5bb6\u304b\u3089\u9810\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001\u4f1a\u8a08\u58eb\u306f\u9280\u884c\u306e\u4fe1\u7528\u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u57fa\u3065\u3044\u3066\u53d6\u5f15\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30da\u30f3:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7 144 - \u682a\u5f0f\u8cfc\u5165\u9810\u91d1: \u5b9f\u969b\u306b\u96c6\u3081\u3089\u308c\u305f\u9810\u91d1\u91d1\u984d\u3092\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7138\uff081388\uff09 - \u305d\u306e\u4ed6\u306e\u58f2\u639b\u91d1\uff1a\u682a\u4e3b\u304c\u682a\u5f0f\u3092\u8cfc\u5165\u3059\u308b\u305f\u3081\u306b\u9810\u3051\u305f\u91d1\u984d\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u542b\u3081\u3001\u5404\u682a\u4e3b\u306e\u8a73\u7d30\u3092\u8ffd\u8de1\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;\">\u8cfc\u5165\u767b\u9332\u682a\u5f0f\u6570<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u6295\u8cc7\u5bb6\u306b\u5bfe\u5fdc\u3059\u308b\u5165\u91d1\u984d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u304c\u8cc7\u672c\u3092\u8abf\u9054\u3059\u308b\u305f\u3081\u306b\u65b0\u898f\u682a\u5f0f\u516c\u958b\uff08IPO\uff09\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u3001\u6295\u8cc7\u5bb6\u3092\u5f15\u304d\u4ed8\u3051\u308b\u305f\u3081\u306b\u984d\u9762\u4fa1\u683c\u3088\u308a\u3082\u4f4e\u3044\u4fa1\u683c\u3067\u682a\u5f0f\u3092\u516c\u958b\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u306e\u652f\u6255\u3044\u306f\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cfc\u5165\u6642\u306b\u5168\u984d\u304a\u652f\u6255\u3044\u3044\u305f\u3060\u304f\u304b\u3001<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u306f\u3001\u4f01\u696d\u306e\u53d6\u7de0\u5f79\u4f1a\u304a\u3088\u3073\u7d4c\u55b6\u59d4\u54e1\u4f1a\u306e\u6c7a\u5b9a\u306b\u57fa\u3065\u3044\u3066\u5206\u5272\u6255\u3044\u3067\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_phan_phoi_co_phan_cho_co_dong\"><\/span><b>\u682a\u4e3b\u3078\u306e\u682a\u5f0f\u5206\u914d\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7147\" aria-describedby=\"caption-attachment-7147\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7147\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan.jpg\" alt=\"H\u1ea1ch to\u00e1n ph\u00e1t h\u00e0nh v\u00e0 ph\u00e2n ph\u1ed1i c\u1ed5 ph\u1ea7n theo quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7147\" class=\"wp-caption-text\">\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u624b\u7d9a\u304d\u306b\u5f93\u3063\u3066\u682a\u5f0f\u306e\u767a\u884c\u304a\u3088\u3073\u5206\u914d\u3092\u4f1a\u8a08\u51e6\u7406\u3057\u307e\u3059\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u306e\u984d\u9762\u4fa1\u683c\u3068\u767a\u884c\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u3001\u4f1a\u8a08\u58eb\u306f\u6b21\u306e\u3053\u3068\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u682a\u4e3b\u304b\u3089\u306e\u58f2\u639b\u91d1\u306e\u8a18\u9332: \u501f\u65b9\u52d8\u5b9a 138 (1388 \u2013 \u305d\u306e\u4ed6\u306e\u58f2\u639b\u91d1) \u306f\u3001\u627f\u8a8d\u3055\u308c\u305f\u682a\u5f0f\u767a\u884c\u4fa1\u683c\u306b\u5f93\u3063\u3066\u682a\u4e3b\u304c\u4f1a\u793e\u306b\u652f\u6255\u3046\u3079\u304d\u91d1\u984d\u3092\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u984d\u9762\u4fa1\u683c\u3067\u306e\u682a\u5f0f\u8cc7\u672c\u306e\u8a18\u9332: \u30a2\u30ab\u30a6\u30f3\u30c8 4111 (\u767b\u9332\u682a\u5f0f\u8cc7\u672c) \u306f\u3001\u682a\u4e3b\u306b\u767a\u884c\u3055\u308c\u305f\u682a\u5f0f\u6570\u306e\u984d\u9762\u4fa1\u683c\u3067\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u682a\u5f0f\u30d7\u30ec\u30df\u30a2\u30e0\uff08\u3042\u308b\u5834\u5408\uff09\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u767a\u884c\u4fa1\u683c\u3068\u682a\u5f0f\u306e\u984d\u9762\u4fa1\u683c\u306e\u5dee\u984d\u3092\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u3001\u501f\u65b9\u52d8\u5b9a 4112\uff08\u682a\u5f0f\u30d7\u30ec\u30df\u30a2\u30e0\uff09\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u81ea\u5df1\u8cc7\u672c\u51fa\u8cc7\u660e\u7d30\u7ba1\u7406\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u672c\u62e0\u51fa\u3092\u6b63\u78ba\u306b\u8ffd\u8de1\u3059\u308b\u305f\u3081\u306b\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u30a2\u30ab\u30a6\u30f3\u30c8 4111 (\u767b\u9332\u682a\u5f0f\u8cc7\u672c) \u3068\u30a2\u30ab\u30a6\u30f3\u30c8 4111 (\u5206\u914d\u682a\u5f0f\u8cc7\u672c) \u3092\u542b\u3080\u8a73\u7d30\u306a\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u958b\u8a2d\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;\">\u682a\u4e3b\u306b\u682a\u5f0f\u3092\u5206\u914d\u3059\u308b\u5834\u5408: \u4f1a\u8a08\u58eb\u306f\u3001\u58f2\u5374\u3055\u308c\u305f\u682a\u5f0f\u6570\u3092\u7dbf\u5bc6\u306b\u8ffd\u8de1\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u682a\u4e3b\u540d\u7c3f\u306e\u682a\u4e3b\u60c5\u5831\u3092\u66f4\u65b0\u3059\u308b\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u682a\u5f0f\u8cfc\u5165\u6642\u306e\u652f\u6255\u65b9\u6cd5\uff1a\u53d6\u7de0\u5f79\u4f1a\u53ca\u3073\u7d4c\u55b6\u59d4\u54e1\u4f1a\u306e\u6c7a\u5b9a\u306b\u57fa\u3065\u304d\u3001\u8cfc\u5165\u6642\u306b\u4e00\u62ec\u3057\u3066\u652f\u6255\u3046\u304b\u3001\u5206\u5272\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_tien_va_tai_san_gop_von_mua_co_phieu\"><\/span><b>\u682a\u5f0f\u306e\u8cfc\u5165\u306b\u5145\u3066\u3089\u308c\u305f\u73fe\u91d1\u304a\u3088\u3073\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u682a\u4e3b\u306e\u682a\u5f0f\u5f15\u53d7\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u305f\u91d1\u984d\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7144 \u2013 \u682a\u5f0f\u8cfc\u5165\u306b\u652f\u6255\u3063\u305f\u91d1\u984d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee 1388 - \u682a\u4e3b\u306b\u5bfe\u3059\u308b\u305d\u306e\u4ed6\u306e\u53d7\u53d6\u50b5\u6a29\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u682a\u4e3b\u304c\u682a\u5f0f\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u4f9d\u7136\u3068\u3057\u3066\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u8ffd\u52a0\u91d1\u984d\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u682a\u4e3b\u304c\u8cc7\u7523\u3092\u3082\u3063\u3066\u682a\u5f0f\u306e\u4ee3\u91d1\u3092\u652f\u6255\u3046\u5834\u5408<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u8cc7\u672c\u62e0\u51fa\u6642\u306b\u516c\u6b63\u4fa1\u5024\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u8cc7\u7523\u8a55\u4fa1\u59d4\u54e1\u4f1a\u3092\u8a2d\u7acb\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;\">\u8a55\u4fa1\u7d50\u679c\u306b\u57fa\u3065\u304d\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u501f\u65b9\u52d8\u5b9a152\u3001153\u3001156\u3001211\u3001213\u3001\u2026\uff08\u62e0\u51fa\u8cc7\u7523\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\uff09\u306b\u3001\u53d6\u7de0\u5f79\u4f1a\u304c\u627f\u8a8d\u3057\u305f\u91d1\u984d\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u8cb8\u65b9\u52d8\u5b9a1388\uff08\u682a\u4e3b\u304b\u3089\u306e\u305d\u306e\u4ed6\u306e\u53d7\u53d6\u50b5\u6a29\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u73fe\u91d1\u3067\u306f\u306a\u304f\u8cc7\u7523\u3092\u4f7f\u7528\u3057\u3066\u682a\u5f0f\u8cfc\u5165\u7fa9\u52d9\u306e\u652f\u6255\u3044\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u767b\u9332\u682a\u5f0f\u8cc7\u672c\u3092\u5b9f\u969b\u306e\u51fa\u8cc7\u682a\u5f0f\u8cc7\u672c\u306b\u79fb\u8ee2\u3059\u308b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea74111 \u2013 \u767b\u9332\u682a\u5f0f\u8cc7\u672c\u8cfc\u5165<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f74111 \u2013 \u682a\u5f0f\u8cc7\u672c\uff08\u767a\u884c\u6e08\u307f\u682a\u5f0f\u306e\u984d\u9762\u4fa1\u683c\u306b\u57fa\u3065\u304f\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u682a\u4e3b\u306e\u8cc7\u672c\u62e0\u51fa\u3092\u4f1a\u793e\u306e\u5b9a\u6b3e\u8cc7\u672c\u306b\u6b63\u5f0f\u306b\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_neu_so_tien_dat_mua_lon_hon_so_tien_can_phai_thanh_toan\"><\/span><b>\u6ce8\u6587\u91d1\u984d\u304c\u652f\u6255\u3044\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u53d6\u5f15\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u3001\u682a\u5f0f\u8cfc\u5165\u8d85\u904e\u91d1\u306e\u6255\u623b\u3057\u306b\u95a2\u3059\u308b\u66f8\u985e\u306b\u57fa\u3065\u3044\u3066\u3001\u6b21\u306e\u4e8b\u9805\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a138\uff08\u52d8\u5b9a1388 \u2013 \u682a\u4e3b\u304b\u3089\u306e\u58f2\u639b\u91d1\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7144 \u2013 \u682a\u5f0f\u8cfc\u5165\u306e\u305f\u3081\u306e\u5165\u91d1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6b8b\u308a\u306e\u682a\u5f0f\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u305f\u8d85\u904e\u984d\u306f\u682a\u4e3b\u306b\u8fd4\u91d1\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_ket_thuc_dot_phat_hanh_co_phieu\"><\/span><b>\u682a\u5f0f\u767a\u884c\u5b8c\u4e86\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u5f15\u53d7\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u4f1a\u793e\u306f\u8cc7\u91d1\u3092\u51cd\u7d50\u53e3\u5ea7\u304b\u3089\u652f\u6255\u53e3\u5ea7\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u682a\u5f0f\u767a\u884c\u306b\u3088\u308b\u53d7\u9818\u984d\u3092\u8a18\u9332\u3057\u3001\u540c\u6642\u306b\u4e8b\u524d\u306b\u8ffd\u8de1\u3057\u305f\u5f15\u53d7\u8cc7\u91d1\u3092\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bfe\u5fdc\u3059\u308b\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a 111 \u304a\u3088\u3073 112: \u4f01\u696d\u304c\u6295\u8cc7\u5bb6\u304b\u3089\u53d7\u3051\u53d6\u308b\u5b9f\u969b\u306e\u91d1\u984d\u3092\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30af\u30ec\u30b8\u30c3\u30c8 \u30a2\u30ab\u30a6\u30f3\u30c8 144 - \u682a\u5f0f\u5f15\u53d7\u8cc7\u91d1: \u682a\u5f0f\u306e\u767a\u884c\u304c\u6210\u529f\u3057\u305f\u5f8c\u306b\u5f15\u53d7\u8cc7\u91d1\u3092\u9001\u91d1\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u682a\u4e3b\u3078\u306e\u682a\u5f0f\u5206\u914d\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u4f1a\u8a08\u58eb\u306f\u767a\u884c\u6e08\u307f\u682a\u5f0f\u6570\u306e\u5897\u52a0\u3092\u767a\u884c\u6e08\u307f\u682a\u5f0f\u306e\u984d\u9762\u4fa1\u683c\u3067\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u767a\u884c\u6e08\u682a\u5f0f\u3092\u8ffd\u8de1\u3059\u308b\u305f\u3081\u306e\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a 010 - \u767a\u884c\u6e08\u682a\u5f0f: \u767a\u884c\u6642\u306b\u682a\u4e3b\u306b\u6b63\u5f0f\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u682a\u5f0f\u306e\u984d\u9762\u4fa1\u683c\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8981\u7d04\u3059\u308b\u3068\u3001\u682a\u5f0f\u767a\u884c\u306f\u3001\u6255\u8fbc\u91d1\u306e\u53d7\u9818\u304b\u3089\u682a\u4e3b\u3078\u306e\u6b63\u5f0f\u306a\u682a\u5f0f\u5206\u914d\u307e\u3067\u3001\u6bb5\u968e\u7684\u306b\u4f1a\u8a08\u51e6\u7406\u3055\u308c\u307e\u3059\u3002\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u767a\u884c\u6e08\u307f\u682a\u5f0f\u6570\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u4f1a\u8a08\u898f\u5247\u3092\u9075\u5b88\u3057\u3001\u4f01\u696d\u306e\u76e3\u67fb\u3068\u8ca1\u52d9\u5831\u544a\u306e\u305f\u3081\u306e\u5f37\u56fa\u306a\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-cong-ty-tnhh\/\"><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e (LLC) \u306e\u4f1a\u8a08\u624b\u7d9a\u304d\u3002<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_%E2%80%93_thue_tron_goi_cong_ty_co_phan\"><\/span><b>\u682a\u5f0f\u4f1a\u793e\u306e\u305f\u3081\u306e\u7dcf\u5408\u7684\u306a\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30b5\u30fc\u30d3\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f1a\u793e\u3067\u306f\u7d4c\u7406\u90e8\u9580\u304c\u672a\u6574\u5099\u3067\u3059\u3002\u3053\u3061\u3089\u306e\u60c5\u5831\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u7a0e\u52d9\u4f1a\u8a08<\/span><\/a><span style=\"font-weight: 400;\"> MAN\uff08\u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u3088\u308a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u4f1a\u8a08\u306b\u304b\u304b\u308b\u6642\u9593\u3068\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3057\u3001\u6cd5\u4ee4\u3092\u9075\u5b88\u3057\u305f\u7d0d\u7a0e\u3092\u884c\u3046\u3068\u540c\u6642\u306b\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u5909\u66f4\u3092\u5fc3\u914d\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001MAN \u2013 Master Accountant Network \u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\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 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 \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u7de8\u96c6\u59d4\u54e1\u4f1a<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 kim ch\u1ec9 nam gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh t\u00e0i ch\u00ednh minh b\u1ea1ch, chu\u1ea9n m\u1ef1c v\u00e0 t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb r\u1ee7i ro. D\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean s\u00e2u t\u1eeb c\u00e1c K\u1ebf to\u00e1n tr\u01b0\u1edfng, b\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng b\u01b0\u1edbc k\u1ebf to\u00e1n, c\u00e1c nghi\u1ec7p v\u1ee5 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, c\u1ed5 phi\u1ebfu qu\u1ef9, chia c\u1ed5 t\u1ee9c v\u00e0 nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p, \u0111\u1ed3ng th\u1eddi g\u1ee3i \u00fd gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u theo chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam v\u00e0 l\u1ed9 tr\u00ecnh IFRS m\u1edbi nh\u1ea5t. \u0110\u00e2y l\u00e0 c\u1ea9m nang thi\u1ebft th\u1ef1c, gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf hay startup n\u1eafm v\u1eefng c\u01a1 ch\u1ebf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7149,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7145","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=7145"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7145\/revisions"}],"predecessor-version":[{"id":7150,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7145\/revisions\/7150"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7149"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}