{"id":7158,"date":"2026-01-05T00:38:55","date_gmt":"2026-01-05T07:38:55","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7158"},"modified":"2026-01-05T00:38:55","modified_gmt":"2026-01-05T07:38:55","slug":"quy-trinh-ke-toan-doanh-nghiep-thuong-mai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/","title":{"rendered":"80% \u4f01\u696d\u306f\u3001\u5546\u696d\u4f1a\u8a08\u624b\u7d9a\u304d\u306e\u7406\u89e3\u4e0d\u8db3\u306b\u3088\u308a\u30df\u30b9\u3092\u72af\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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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\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Cung_cap_du_lieu_cho_quyet_dinh_kinh_doanh\" >\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u305f\u3081\u306e\u30c7\u30fc\u30bf\u306e\u63d0\u4f9b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Ket_noi_cac_bo_phan_trong_doanh_nghiep\" >\u4f01\u696d\u5185\u306e\u3055\u307e\u3056\u307e\u306a\u90e8\u9580\u3092\u63a5\u7d9a\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-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Quy_trinh_ke_toan_doanh_nghiep_thuong_mai\" >\u55b6\u5229\u4f01\u696d\u306e\u4f1a\u8a08\u624b\u7d9a\u304d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Buoc_1_Tap_hop_chung_tu_hoa_don\" >\u30b9\u30c6\u30c3\u30d71\uff1a\u66f8\u985e\u3068\u8acb\u6c42\u66f8\u3092\u96c6\u3081\u308b<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Chung_tu_hoa_don_phai_tuan_thu_nguyen_tac_Hop_phap_%E2%80%93_Hop_ly_%E2%80%93_Hop_le\" >\u8acb\u6c42\u66f8\u3068\u6dfb\u4ed8\u66f8\u985e\u306f\u3001\u5408\u6cd5\u6027\u3001\u5408\u7406\u6027\u3001\u6709\u52b9\u6027\u306e\u539f\u5247\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Chung_tu_ngan_hang\" >\u9280\u884c\u66f8\u985e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Chung_tu_nop_tien_vao_Ngan_sach_Nha_nuoc\" >\u5dde\u4e88\u7b97\u3078\u306e\u652f\u6255\u3044\u306e\u9818\u53ce\u66f8<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Buoc_2_Phan_anh_chung_tu\" >\u30b9\u30c6\u30c3\u30d72: \u66f8\u985e\u78ba\u8a8d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Buoc_3_Tap_hop_chi_phi\" >\u30b9\u30c6\u30c3\u30d73: \u30b3\u30b9\u30c8\u3092\u53ce\u96c6\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Buoc_4_But_toan_ket_chuyen_va_xac_dinh_ket_qua_kinh_doanh\" >\u30b9\u30c6\u30c3\u30d7 4: \u30a8\u30f3\u30c8\u30ea\u3092\u7de0\u3081\u3066\u30d3\u30b8\u30cd\u30b9\u7d50\u679c\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Ket_chuyen_cac_khoan_doanh_thu\" >\u79fb\u8ee2\u53ce\u5165<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Ket_chuyen_cac_khoan_chi_phi\" >\u7d4c\u8cbb\u306e\u632f\u66ff<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Xac_dinh_ket_qua_kinh_doanh\" >\u30d3\u30b8\u30cd\u30b9\u6210\u679c\u3092\u6c7a\u5b9a\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Ket_chuyen_thue_GTGT_duoc_khau_tru\" >\u63a7\u9664\u5bfe\u8c61VAT\u306e\u79fb\u8ee2<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Buoc_5_Lap_Bao_cao_Tai_chinh_va_Quyet_toan_thue\" >\u30b9\u30c6\u30c3\u30d75\uff1a\u8ca1\u52d9\u8af8\u8868\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#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-28\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#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_thuong_mai_la_gi\"><\/span><b>\u5546\u696d\u4f1a\u8a08\u3068\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5546\u696d\u4f1a\u8a08\u306f\u3001\u751f\u7523\u30d7\u30ed\u30bb\u30b9\u3092\u7d4c\u305a\u306b\u3001\u8cfc\u5165\u4fa1\u683c\u3068\u8ca9\u58f2\u4fa1\u683c\u306e\u5dee\u984d\u304b\u3089\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u5546\u696d\u4f01\u696d\u306b\u3088\u308b\u5546\u54c1\u306e\u58f2\u8cb7\u304b\u3089\u751f\u3058\u308b\u3059\u3079\u3066\u306e\u7d4c\u6e08\u53d6\u5f15\u3092\u8a18\u9332\u3001\u53cd\u6620\u3001\u7ba1\u7406\u3059\u308b\u4f1a\u8a08\u306e\u5c02\u9580\u5206\u91ce\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5546\u696d\u4f1a\u8a08\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cfc\u5165\u304a\u3088\u3073\u8ca9\u58f2\u3055\u308c\u305f\u5546\u54c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5eab\u304a\u3088\u3073\u58f2\u4e0a\u539f\u4fa1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u3001\u8cb7\u639b\u91d1\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u7fa9\u52d9\u306f\u5546\u54c1\u306e\u6d41\u901a\u304b\u3089\u751f\u3058\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5546\u696d\u4f1a\u8a08\u306f\u7c3f\u8a18\u3092\u6271\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u5185\u306e\u7a0e\u91d1\u3084\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u90e8\u9580\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><b>\u3082\u3063\u3068\u898b\u308b:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-quan-tri\/\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u4f1a\u8a08\u3002<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nhiem_vu_cua_mot_ke_toan_thuong_mai\"><\/span><b>\u5546\u696d\u4f1a\u8a08\u58eb\u306e\u8077\u52d9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7161\" aria-describedby=\"caption-attachment-7161\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7161\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai.jpg\" alt=\"Nhi\u1ec7m v\u1ee5 quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7161\" class=\"wp-caption-text\">\u5546\u696d\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u4f1a\u8a08\u58eb\u306e\u91cd\u8981\u306a\u5f79\u5272\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u3001\u5546\u696d\u4f1a\u8a08\u58eb\u306e\u4ed5\u4e8b\u306f\u5206\u5272\u307e\u305f\u306f\u7d71\u5408\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u6b21\u306e\u4e3b\u8981\u306a\u30bf\u30b9\u30af \u30b0\u30eb\u30fc\u30d7\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_va_xu_ly_chung_tu_mua_%E2%80%93_ban\"><\/span><b>\u8cfc\u5165\u304a\u3088\u3073\u8ca9\u58f2\u6587\u66f8\u3092\u7ba1\u7406\u304a\u3088\u3073\u51e6\u7406\u3057\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u58f2\u8cb7\u6587\u66f8\u306e\u7ba1\u7406\u3068\u51e6\u7406\u306f\u3001\u5546\u696d\u4f1a\u8a08\u306b\u304a\u3051\u308b\u57fa\u672c\u7684\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308a\u3001\u8cbb\u7528\u3001\u53ce\u76ca\u3001\u305d\u3057\u3066\u4f01\u696d\u306e\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u5168\u4f53\u306e\u5408\u6cd5\u6027\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u30a8\u30e9\u30fc\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u6b63\u78ba\u306a\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u5546\u696d\u4f1a\u8a08\u58eb\u306f\u4ee5\u4e0b\u306e\u30bf\u30b9\u30af\u3092\u5b9f\u884c\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;\">\u5165\u529b\u8acb\u6c42\u66f8\u3068\u51fa\u529b\u8acb\u6c42\u66f8\u306e\u5408\u6cd5\u6027\u3068\u6709\u52b9\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3092\u5951\u7d04\u66f8\u3001\u6ce8\u6587\u66f8\u3001\u5009\u5eab\u53d7\u9818\u66f8\/\u7d0d\u54c1\u66f8\u3068\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u76e3\u8996\u3057\u3001\u898f\u5236\u306b\u5f93\u3063\u3066\u8acb\u6c42\u66f8\u304c\u4f5c\u6210\u3055\u308c\u3001\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u3082\u3063\u3068\u898b\u308b:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-doanh-thu\/\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u4f1a\u8a08\u3002<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_mua_hang_va_hang_ton_kho\"><\/span><b>\u8cfc\u5165\u3068\u5728\u5eab\u306e\u4f1a\u8a08<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8cfc\u8cb7\u304a\u3088\u3073\u5728\u5eab\u4f1a\u8a08\u306f\u3001\u5546\u696d\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u975e\u5e38\u306b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u306e\u5dee\u7570\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\u3001\u5229\u76ca\u3001\u305d\u3057\u3066\u7a0e\u91d1\u306b\u76f4\u63a5\u5f71\u97ff\u3059\u308b\u304b\u3089\u3067\u3059\u3002\u5546\u54c1\u306e\u4fa1\u5024\u3092\u53b3\u5bc6\u306b\u7ba1\u7406\u3057\u3001\u30de\u30a4\u30ca\u30b9\u5728\u5eab\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u58eb\u306f\u4ee5\u4e0b\u306e\u30bf\u30b9\u30af\u3092\u5b9f\u884c\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;\">\u5009\u5eab\u306b\u5165\u3063\u3066\u304f\u308b\u5546\u54c1\u306e\u4fa1\u5024\u3092\u5143\u306e\u30b3\u30b9\u30c8\u3067\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8abf\u9054\u30b3\u30b9\u30c8\uff08\u8f38\u9001\u3001\u7a4d\u307f\u4e0b\u308d\u3057\u3001\u4fdd\u967a\u306a\u3069\uff09\u3092\u5546\u54c1\u306b\u5272\u308a\u5f53\u3066\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u54c1\u76ee\u304a\u3088\u3073\u5404\u5009\u5eab\u306e\u5728\u5eab\u306e\u6570\u91cf\u3068\u4fa1\u5024\u3092\u8ffd\u8de1\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_ban_hang_va_doanh_thu\"><\/span><b>\u58f2\u4e0a\u3068\u53ce\u76ca\u306e\u4f1a\u8a08<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5546\u696d\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u58f2\u4e0a\u3068\u53ce\u76ca\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u696d\u7e3e\u3068\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6b63\u78ba\u6027\u3092\u6c7a\u5b9a\u3065\u3051\u308b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u9069\u5207\u306a\u6642\u671f\u306b\u3001\u9069\u5207\u306a\u53d7\u53d6\u4eba\u306b\u5bfe\u3057\u3066\u3001\u305d\u3057\u3066\u5b8c\u5168\u306a\u6587\u66f8\u3092\u3082\u3063\u3066\u58f2\u4e0a\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u53ce\u76ca\u3092\u900f\u660e\u306b\u7ba1\u7406\u3057\u3001\u7d0d\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u98df\u3044\u9055\u3044\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306f\u4ee5\u4e0b\u306e\u696d\u52d9\u3092\u884c\u3046\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;\">\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u529bVAT\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9867\u5ba2\u3001\u5951\u7d04\u3001\u8ca9\u58f2\u30c1\u30e3\u30cd\u30eb\u3054\u3068\u306b\u53ce\u76ca\u3092\u8a73\u7d30\u306b\u8ffd\u8de1\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_va_hach_toan_gia_von_hang_ban\"><\/span><b>\u58f2\u4e0a\u539f\u4fa1\u3092\u6c7a\u5b9a\u3057\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u58f2\u4e0a\u539f\u4fa1\u306e\u7b97\u5b9a\u3068\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5546\u696d\u4f01\u696d\u306b\u304a\u3051\u308b\u5229\u76ca\u3068\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6b63\u78ba\u6027\u3092\u6c7a\u5b9a\u3065\u3051\u308b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u58f2\u4e0a\u539f\u4fa1\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u58eb\u306f\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u5b8c\u5168\u306b\u5b9f\u65bd\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;\">\u9069\u5207\u306a\u30b3\u30b9\u30c8\u8a08\u7b97\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3066\u9069\u7528\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u771f\u306e\u7c97\u5229\u76ca\u3092\u53cd\u6620\u3059\u308b\u306b\u306f\u3001\u6b63\u78ba\u306a\u539f\u4fa1\u8a08\u7b97\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5eab\u4e0d\u8db3\u3084\u58f2\u4e0a\u539f\u4fa1\u306e\u8aa4\u308a\u3092\u5f15\u304d\u8d77\u3053\u3059\u4e0d\u4e00\u81f4\u3092\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u691c\u51fa\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quan_ly_cong_no_phai_thu_%E2%80%93_phai_tra\"><\/span><b>\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u7ba1\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u7ba1\u7406\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u306e\u5b89\u5168\u6027\u3068\u696d\u52d9\u52b9\u7387\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u53b3\u5bc6\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u3001\u5546\u696d\u4f1a\u8a08\u58eb\u306f\u4ee5\u4e0b\u306e\u5bfe\u7b56\u3092\u540c\u6642\u306b\u5b9f\u65bd\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;\">\u9867\u5ba2\u304a\u3088\u3073\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306b\u5bfe\u3059\u308b\u8cb7\u639b\u91d1\u304a\u3088\u3073\u58f2\u639b\u91d1\u3092\u76e3\u8996\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\u652f\u6255\u3044\u52d8\u5b9a\u3092\u8abf\u6574\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u55b6\u696d\u90e8\u9580\u304a\u3088\u3073\u8ca1\u52d9\u90e8\u9580\u3068\u5354\u529b\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u8a73\u7d30\u3092\u53c2\u7167:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-no\/\"><span style=\"font-weight: 400;\">\u8cb7\u639b\u91d1\u4f1a\u8a08\u58eb\u3002<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Tap_hop_chi_phi_va_cong_viec_cuoi_ky\"><\/span><b>\u6700\u7d42\u8cbb\u7528\u3068\u4f5c\u696d\u5b8c\u4e86<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u8cfc\u5165\u3001\u8ca9\u58f2\u3001\u58f2\u639b\u91d1\u53d6\u5f15\u304c\u5b8c\u5168\u306b\u8a18\u9332\u3055\u308c\u305f\u5f8c\u3001\u5546\u696d\u4f1a\u8a08\u58eb\u306f\u539f\u4fa1\u96c6\u8a08\u3068\u671f\u672b\u51e6\u7406\u3092\u884c\u3044\u3001\u696d\u7e3e\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3068\u7a0e\u52d9\u5831\u544a\u66f8\u306e\u4e00\u8cab\u6027\u3068\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u306a\u696d\u52d9\u306f\u4ee5\u4e0b\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;\">\u8ca9\u58f2\u8cbb\u3068\u7ba1\u7406\u8cbb\u3092\u5408\u7b97\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5eab\u6570\u3092\u6570\u3048\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u8ee2\u9001\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3068\u7a0e\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u5546\u696d\u4f01\u696d\u3067\u306f\u3001\u5546\u696d\u4f1a\u8a08\u306f\u6cd5\u4ee4\u9075\u5b88\u306e\u78ba\u4fdd\u3001\u5229\u76ca\u306e\u4fdd\u8b77\u3001\u7d4c\u55b6\u304a\u3088\u3073\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u305f\u3081\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u63d0\u4f9b\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_ke_toan_trong_doanh_nghiep_thuong_mai\"><\/span><b>\u5546\u696d\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u5f79\u5272\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5546\u696d\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u306f\u6b21\u306e\u3088\u3046\u306a\u5074\u9762\u3067\u5b9f\u8a3c\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u8ca1\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_ve_ke_toan_va_thue\"><\/span><b>\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u7a0e\u6cd5\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5546\u696d\u4f1a\u8a08\u306f\u4f01\u696d\u306b\u3068\u3063\u3066\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u6b63\u78ba\u306b\u3001\u5b8c\u5168\u306b\u3001\u305d\u3057\u3066\u8fc5\u901f\u306b\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3001\u58f2\u4e0a\u539f\u4fa1\u3001\u53ce\u76ca\u306e\u8aa4\u308a\u306b\u3088\u308a\u7a0e\u91d1\u306e\u6ede\u7d0d\u3084\u7f70\u91d1\u3092\u8ab2\u305b\u3089\u308c\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u691c\u67fb\u304a\u3088\u3073\u76e3\u67fb\u306e\u8981\u4ef6\u306b\u6e96\u62e0\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_hang_ton_kho_va_loi_nhuan\"><\/span><b>\u5728\u5eab\u7ba1\u7406\u3068\u5229\u76ca<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5728\u5eab\u306f\u901a\u5e38\u3001\u5546\u696d\u4f01\u696d\u306e\u8cc7\u7523\u306e\u304b\u306a\u308a\u306e\u90e8\u5206\u3092\u5360\u3081\u307e\u3059\u3002\u5546\u696d\u4f1a\u8a08\u306f\u6b21\u306e\u3088\u3046\u306a\u3053\u3068\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d5\u304d\u306e\u9045\u3044\u5728\u5eab\u3084\u53e4\u304f\u306a\u3063\u305f\u5546\u54c1\u3092\u767a\u898b\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u539f\u4fa1\u3092\u6b63\u78ba\u306b\u7ba1\u7406\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u88fd\u54c1\u30b0\u30eb\u30fc\u30d7\u306e\u5229\u76ca\u7387\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cung_cap_du_lieu_cho_quyet_dinh_kinh_doanh\"><\/span><b>\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u305f\u3081\u306e\u30c7\u30fc\u30bf\u306e\u63d0\u4f9b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5546\u696d\u4f1a\u8a08\u304b\u3089\u306e\u60c5\u5831\u306f\u3001\u7d4c\u55b6\u59d4\u54e1\u4f1a\u304c\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u884c\u3046\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u8ca9\u58f2\u4fa1\u683c\u3092\u8a2d\u5b9a\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u9069\u306a\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u6226\u7565\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u7ba1\u7406\u3092\u8abf\u6574\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Ket_noi_cac_bo_phan_trong_doanh_nghiep\"><\/span><b>\u4f01\u696d\u5185\u306e\u3055\u307e\u3056\u307e\u306a\u90e8\u9580\u3092\u63a5\u7d9a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5546\u696d\u4f1a\u8a08\u306f\u3001\u4ee5\u4e0b\u306e\u9593\u306e\u6a4b\u6e21\u3057\u306e\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cfc\u8cb7\u3001\u5728\u5eab\u3001\u8ca9\u58f2\u3001\u8ca1\u52d9\u90e8\u9580<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u904b\u7528\u30c7\u30fc\u30bf\u306e\u4e00\u8cab\u6027\u3001\u900f\u660e\u6027\u3001\u5236\u5fa1\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5546\u696d\u4f1a\u8a08\u306f\u3001\u5728\u5eab\u3001\u58f2\u4e0a\u539f\u4fa1\u3001\u53ce\u76ca\u3001\u7a0e\u91d1\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u305f\u3081\u3001\u6587\u66f8\u7ba1\u7406\u304b\u3089\u4f1a\u8a08\u3001\u671f\u672b\u5831\u544a\u306b\u81f3\u308b\u307e\u3067\u3001\u4f53\u7cfb\u7684\u3067\u4e00\u8cab\u6027\u304c\u3042\u308a\u3001\u6cd5\u7684\u306b\u6e96\u62e0\u3057\u305f\u5546\u696d\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3057\u305f\u5834\u5408\u306b\u306e\u307f\u3001\u771f\u306b\u52b9\u679c\u7684\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_toan_doanh_nghiep_thuong_mai\"><\/span><b>\u55b6\u5229\u4f01\u696d\u306e\u4f1a\u8a08\u624b\u7d9a\u304d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7160\" aria-describedby=\"caption-attachment-7160\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7160\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai.jpg\" alt=\"Chi ti\u1ebft quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7160\" class=\"wp-caption-text\">\u55b6\u5229\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u8a73\u7d30<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u55b6\u5229\u4f01\u696d\u306b\u3068\u3063\u3066\u52b9\u679c\u7684\u306a\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u6b63\u78ba\u306a\u6570\u5b57\u3092\u78ba\u4fdd\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u7ba1\u7406\u3001\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u305d\u3057\u3066\u6cd5\u7684\u306b\u5065\u5168\u306a\u8ca1\u52d9\u5831\u544a\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u4f1a\u8a08\u696d\u52d9\u306b\u304a\u3044\u3066\u5b9f\u884c\u3059\u3079\u304d\u4f53\u7cfb\u7684\u306a\u624b\u9806\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Tap_hop_chung_tu_hoa_don\"><\/span><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u66f8\u985e\u3068\u8acb\u6c42\u66f8\u3092\u96c6\u3081\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3059\u3079\u3066\u306e\u4f1a\u8a08\u696d\u52d9\u306e\u51fa\u767a\u70b9\u3068\u306a\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_hoa_don_phai_tuan_thu_nguyen_tac_Hop_phap_%E2%80%93_Hop_ly_%E2%80%93_Hop_le\"><\/span><b>\u8acb\u6c42\u66f8\u3068\u6dfb\u4ed8\u66f8\u985e\u306f\u3001\u5408\u6cd5\u6027\u3001\u5408\u7406\u6027\u3001\u6709\u52b9\u6027\u306e\u539f\u5247\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><b>\u6b63\u5f53\u306a\u8acb\u6c42\u66f8\u3068\u66f8\u985e<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u6cd5\u7684\u306b\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u3068\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8acb\u6c42\u66f8\u3067\u3059\u3002\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306f\u8ca1\u52d9\u7701\uff08\u7a0e\u52d9\u7dcf\u5c40\uff09\u304c\u767a\u884c\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u898f\u5247\u306b\u5f93\u3063\u3066\u4f01\u696d\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306b\u767a\u884c\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306f\u6a19\u6e96\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306b\u5f93\u3063\u3066\u4f01\u696d\u81ea\u8eab\u306b\u3088\u3063\u3066\u5370\u5237\u3055\u308c\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u3063\u3066\u4f7f\u7528\u304c\u627f\u8a8d\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306f\u3001\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u8acb\u6c42\u66f8\u767a\u884c\u306e\u901a\u77e5\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3057\u305f\u4e0a\u3067\u3001\u4f01\u696d\u304c\u4e3b\u4f53\u7684\u306b\u767a\u884c\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5165\u529b\u8acb\u6c42\u66f8\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u8a72\u4e8b\u696d\u8005\u306f\u5b9f\u969b\u306b\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u8cb7\u53d6\u5f15\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u8ca1\u52d9\u8a18\u9332\u3068\u8acb\u6c42\u66f8\u306f\u5b8c\u5099\u3057\u3066\u304a\u308a\u30012,000\u4e07VND\u4ee5\u4e0a\u306e\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f1a\u793e\u306e\u55b6\u696d\u8a31\u53ef\u8a3c\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u767b\u9332\u4e8b\u696d\u5206\u91ce\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u554f\u984c\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u3048\u3070\uff1a<\/b> <span style=\"font-weight: 400;\">A\u793e\u306fB\u793e\u3068\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u95a2\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3057\u305f\u304c\u3001A\u793e\u306e\u4e8b\u696d\u767b\u9332\u8a3c\u306b\u306f\u5f53\u8a72\u4e8b\u696d\u6d3b\u52d5\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001A\u793e\u304cB\u793e\u306b\u767a\u884c\u3057\u305f\u8acb\u6c42\u66f8\u306f\u9055\u6cd5\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u3068\u66f8\u985e<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u3068\u306f\u3001\u6cd5\u4ee4\u304a\u3088\u3073\u73fe\u884c\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u6163\u884c\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3055\u308c\u3001\u3059\u3079\u3066\u306e\u5fc5\u9808\u60c5\u5831\u304c\u5b8c\u5168\u304b\u3064\u660e\u78ba\u304b\u3064\u6b63\u78ba\u306b\u8a18\u8f09\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3092\u6307\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\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;\">\u8acb\u6c42\u66f8\u306b\u306f\u767a\u884c\u65e5\u3001\u6708\u3001\u5e74\u3092\u5168\u3066\u8a18\u8f09\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;\">\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306b\u95a2\u3059\u308b\u60c5\u5831\u306b\u306f\u3001\u6c0f\u540d\u3001\u4f1a\u793e\u540d\u3001\u4f4f\u6240\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u91d1\u307e\u305f\u306f\u9280\u884c\u632f\u8fbc\u306a\u3069\u306e\u652f\u6255\u3044\u65b9\u6cd5\u3092\u6307\u5b9a\u3057\u3001\u9280\u884c\u53e3\u5ea7\u756a\u53f7\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u3092\u542b\u3081\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u8acb\u6c42\u66f8\u306b\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8a73\u7d30\uff08\u30b7\u30ea\u30a2\u30eb\u756a\u53f7\u3001\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u540d\u79f0\u3001\u6e2c\u5b9a\u5358\u4f4d\u3001\u6570\u91cf\u3001\u5358\u4fa1\u3001\u5408\u8a08\u91d1\u984d\u3001\u7a0e\u7387\u3068 VAT \u984d\uff08\u8ab2\u7a0e\u5bfe\u8c61\u306e\u5834\u5408\uff09\u306b\u95a2\u3059\u308b\u60c5\u5831\u3001\u652f\u6255\u3044\u7dcf\u984d\u3001\u91d1\u984d\u3092\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u6587\u5b57\u3067\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u306f\u3001\u5185\u5bb9\u8981\u4ef6\u306b\u52a0\u3048\u3066\u3001\u898f\u5b9a\u306e\u7f72\u540d\u8981\u4ef6\u3082\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8acb\u6c42\u66f8\u306b\u306f\u58f2\u4e3b\u3001\u8cb7\u4e3b\u3001\u304a\u3088\u3073\u6cd5\u5b9a\u4ee3\u7406\u4eba\u306e\u7f72\u540d\u304c\u5fc5\u8981\u3067\u3059\u3002\u53d6\u7de0\u5f79\u304c\u76f4\u63a5\u7f72\u540d\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u6709\u52b9\u306a\u59d4\u4efb\u72b6\u3092\u6dfb\u4ed8\u3057\u3001\u6a29\u9650\u3092\u4e0e\u3048\u3089\u308c\u305f\u8005\u304c\u8acb\u6c42\u66f8\u306b\u7f72\u540d\u3057\u3001\u5de6\u4e0a\u9685\u306b\u793e\u5370\u3092\u637a\u5370\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u6cd5\u7684\u6709\u52b9\u6027\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u6709\u52b9\u306a\u8acb\u6c42\u66f8<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u6b63\u5f53\u306a\u8acb\u6c42\u66f8\u3068\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u5408\u7406\u7684\u306a\u4e8b\u696d\u7d4c\u8cbb\u3092\u6307\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6cd5\u7684\u306b\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u304c\u3042\u308b\u3060\u3051\u3067\u306f\u3001\u8acb\u6c42\u66f8\u306e\u53d7\u7406\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u7d4c\u8cbb\u3082\u5408\u7406\u7684\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u306f\u6b63\u78ba\u3067\u3001\u5b9f\u969b\u306e\u53d6\u5f15\u3092\u53cd\u6620\u3057\u3001\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u4e8b\u696d\u6d3b\u52d5\u306e\u7bc4\u56f2\u5185\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u76f4\u63a5\u95a2\u9023\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_ngan_hang\"><\/span><b>\u9280\u884c\u66f8\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u9280\u884c\u66f8\u985e\u306f\u3001\u4f1a\u8a08\u58eb\u304c\u4f01\u696d\u306e\u975e\u73fe\u91d1\u652f\u6255\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u88dc\u52a9\u66f8\u985e\u3067\u3059\u3002\u4e00\u822c\u7684\u306a\u66f8\u985e\u306e\u7a2e\u985e\u306b\u306f\u3001\u4ee5\u4e0b\u306e\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;\">\u30c7\u30d3\u30c3\u30c8\u30ce\u30fc\u30c8: \u652f\u6255\u547d\u4ee4\u3001\u5c0f\u5207\u624b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u53e3\u5ea7\u306b\u304a\u91d1\u3092\u9810\u3051\u305f\u308a\u53d7\u3051\u53d6\u3063\u305f\u308a\u3059\u308b\u3068\u304d\u306b\u7d19\u5e63\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9280\u884c\u4f1a\u8a08\u4f1d\u7968: \u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u304a\u3088\u3073\u88dc\u52a9\u5143\u5e33\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u6587\u66f8\u306f\u4e3b\u306b\u3001\u4f1a\u793e\u306e\u9280\u884c\u53e3\u5ea7\u3092\u901a\u3058\u3066\u884c\u308f\u308c\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8cfc\u5165\u304a\u3088\u3073\u8ca9\u58f2\u3001\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u91d1\u878d\u53d6\u5f15\u306e\u652f\u6255\u3044\u30d7\u30ed\u30bb\u30b9\u4e2d\u306b\u751f\u6210\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_nop_tien_vao_Ngan_sach_Nha_nuoc\"><\/span><b>\u5dde\u4e88\u7b97\u3078\u306e\u652f\u6255\u3044\u306e\u9818\u53ce\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u91d1\u984d\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u91d1\u984d\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08\u56db\u534a\u671f\u4e2d\u307e\u305f\u306f\u5e74\u5ea6\u672b\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u305f\u5834\u5408\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u767a\u751f\u3057\u305f\u5834\u5408\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\uff08\u7d0d\u7a0e\u6642\u671f\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95a2\u9023\u3059\u308b\u7a0e\u91d1\u304a\u3088\u3073\u624b\u6570\u6599\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_anh_chung_tu\"><\/span><b>\u30b9\u30c6\u30c3\u30d72: \u66f8\u985e\u78ba\u8a8d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u3001\u4ed5\u8a33\u3092\u884c\u3044\u3001\u7d4c\u6e08\u53d6\u5f15\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3066\u3001\u4ed5\u8a33\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u6587\u66f8\uff08\u4ed5\u5165\u30fb\u8ca9\u58f2\u8acb\u6c42\u66f8\u3001\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u3001\u660e\u7d30\u66f8\u3001\u56fd\u5bb6\u4e88\u7b97\u62e0\u51fa\u91d1\u306e\u652f\u6255\u4f1d\u7968\u306a\u3069\uff09\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u5404\u6587\u66f8\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u5165\u529b\u3059\u308b\u524d\u306b\u3001\u305d\u306e\u6709\u52b9\u6027\u3068\u5408\u6cd5\u6027\u3092\u78ba\u8a8d\u3057\u3001\u6b63\u78ba\u306a\u4f1a\u8a08\u30c7\u30fc\u30bf\u3068\u7a0e\u6cd5\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ed5\u5165\u8acb\u6c42\u66f8\u3092\u8a18\u9332\u3059\u308b\u969b\u3001\u4f1a\u8a08\u58eb\u306f\u8acb\u6c42\u66f8\u306e\u6027\u8cea\u3092\u6b63\u3057\u304f\u5206\u985e\u3059\u308b\u3053\u3068\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8ca9\u58f2\u307e\u305f\u306f\u5546\u696d\u76ee\u7684\u3067\u5728\u5eab\u306b\u5165\u308b\u5546\u54c1\u3084\u539f\u6750\u6599\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u306f\u4ed5\u5165\u8acb\u6c42\u66f8\u3068\u3057\u3066\u5206\u985e\u3055\u308c\u3001\u751f\u7523\u3001\u4e8b\u696d\u904b\u55b6\u3001\u307e\u305f\u306f\u4e8b\u696d\u6d3b\u52d5\u306e\u305f\u3081\u306b\u76f4\u63a5\u8cfc\u5165\u3057\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u306f\u3001\u9069\u5207\u306a\u8cbb\u7528\u30b0\u30eb\u30fc\u30d7\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30ab\u30c6\u30b4\u30ea\u3092\u6700\u521d\u304b\u3089\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u3053\u3068\u3067\u3001\u58f2\u4e0a\u539f\u4fa1\u3068\u8cbb\u7528\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3057\u3001\u7a0e\u52d9\u6c7a\u7b97\u306b\u304a\u3051\u308b\u5dee\u7570\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Tap_hop_chi_phi\"><\/span><b>\u30b9\u30c6\u30c3\u30d73: <\/b><b>\u30b3\u30b9\u30c8\u96c6\u8a08<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f01\u696d\u306e\u30b3\u30b9\u30c8\u3092\u6c7a\u5b9a\u3059\u308b\u91cd\u8981\u306a\u8981\u7d20\u306e 1 \u3064\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u8cbb\u7528: \u52b4\u50cd\u30fb\u50b7\u75c5\u5175\u30fb\u793e\u4f1a\u7701\u306e\u901a\u9054 03\/2015\/TT-BLDTBXH \u306b\u57fa\u3065\u304f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb: Circular 45\/2015\/TT-BTC \u306b\u57fa\u3065\u304f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u524d\u6255\u8cbb\u7528;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u539f\u4fa1: \u5f53\u793e\u306f\u3001\u671f\u672b\u306e\u58f2\u4e0a\u539f\u4fa1\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u52a0\u91cd\u5e73\u5747\u6cd5\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u95a2\u9023\u8cbb\u7528\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_But_toan_ket_chuyen_va_xac_dinh_ket_qua_kinh_doanh\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 4: \u30a8\u30f3\u30c8\u30ea\u3092\u7de0\u3081\u3066\u30d3\u30b8\u30cd\u30b9\u7d50\u679c\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Ket_chuyen_cac_khoan_doanh_thu\"><\/span><b>\u79fb\u8ee2\u53ce\u5165<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u55b6\u5229\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u5f53\u8a72\u671f\u9593\u306e\u3059\u3079\u3066\u306e\u53ce\u76ca\u304a\u3088\u3073\u95a2\u9023\u9805\u76ee\u3092\u96c6\u8a08\u3057\u305f\u5f8c\u3001\u53ce\u76ca\u3068\u63a7\u9664\u3092\u79fb\u8ee2\u3059\u308b\u624b\u9806\u3092\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7d14\u53ce\u76ca\u3092\u6b63\u78ba\u306b\u7b97\u51fa\u3057\u3001\u696d\u7e3e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u55b6\u5229\u4f01\u696d\u304c\u73fe\u884c\u306e\u4f1a\u8a08\u539f\u5247\u306b\u5f93\u3063\u3066\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u671f\u672b\u53ce\u76ca\u79fb\u8ee2\u4ed5\u8a33\u306e\u6982\u8981\u3067\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;\"> \u55b6\u5229\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3051\u308b\u53ce\u76ca\u306e\u79fb\u8ee2\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30c7\u30d3\u30c3\u30c8\u53e3\u5ea7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30a2\u30ab\u30a6\u30f3\u30c8\u306b\u306f\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u610f\u5473<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8b72\u6e21\u53ce\u5165\u63a7\u9664<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53e3\u5ea7511\uff08\u53e3\u5ea7511\u306e\u5408\u8a08\u501f\u65b9\u8a18\u5165\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 521<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53d6\u5f15\u5272\u5f15\u3001\u8ca9\u58f2\u63a7\u9664\u3001\u8fd4\u54c1\u3092\u9664\u5916\u3057\u3066\u3001\u7d14\u53ce\u76ca\u3092\u6b63\u78ba\u306b\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u58f2\u4e0a\u53ce\u76ca\u306e\u8b72\u6e21<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53e3\u5ea7511\uff08\u53e3\u5ea7511\u306e\u5408\u8a08\u8cb8\u65b9\u8a18\u5165\u304b\u3089\u53e3\u5ea7511\u306e\u5408\u8a08\u501f\u65b9\u8a18\u5165\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK911<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u58f2\u4e0a\u304b\u3089\u306e\u7d14\u53ce\u76ca\u3092\u640d\u76ca\u8a08\u7b97\u66f8\u52d8\u5b9a\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8ca1\u52d9\u904b\u55b6\u53ce\u76ca\u306e\u79fb\u8ee2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53e3\u5ea7515\uff08\u53e3\u5ea7515\u306e\u8cb8\u65b9\u8a18\u5165\u5408\u8a08\u304b\u3089\u53e3\u5ea7515\u306e\u501f\u65b9\u8a18\u5165\u5408\u8a08\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK911<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9810\u91d1\u5229\u606f\u3084\u70ba\u66ff\u30ec\u30fc\u30c8\u5dee\u306a\u3069\u306e\u91d1\u878d\u53ce\u76ca\u3092\u96c6\u8a08\u3057\u3066\u3001\u5f53\u671f\u306e\u696d\u7e3e\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u53ce\u5165\u306e\u79fb\u8ee2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53e3\u5ea7711\uff08\u53e3\u5ea7711\u306e\u5408\u8a08\u8cb8\u65b9\u8a18\u5165\u304b\u3089\u53e3\u5ea7711\u306e\u5408\u8a08\u501f\u65b9\u8a18\u5165\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK911<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e2d\u6838\u4e8b\u696d\u4ee5\u5916\u306e\u6d3b\u52d5\u306b\u3088\u308b\u53ce\u76ca\u3092\u696d\u7e3e\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5546\u696d\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u53ce\u76ca\u79fb\u8ee2\u306f\u3001\u53ce\u76ca\u30b0\u30eb\u30fc\u30d7\u3068\u63a7\u9664\u9805\u76ee\u3054\u3068\u306b\u5b8c\u5168\u304b\u3064\u6b63\u78ba\u306b\u5b9f\u65bd\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7d14\u53ce\u76ca\u3092\u6b63\u3057\u304f\u78ba\u5b9a\u3057\u3001\u5f53\u671f\u306e\u696d\u7e3e\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u7a0e\u52d9\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u306b\u304a\u3051\u308b\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002\u6b63\u3057\u3044\u79fb\u8ee2\u624b\u9806\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u306f\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u52b9\u679c\u7684\u306a\u4e8b\u696d\u7ba1\u7406\u3068\u8ca1\u52d9\u30ea\u30b9\u30af\u306e\u7a4d\u6975\u7684\u306a\u7ba1\u7406\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ket_chuyen_cac_khoan_chi_phi\"><\/span><b>\u7d4c\u8cbb\u306e\u632f\u66ff<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u3001\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u96c6\u8a08\u3057\u305f\u5f8c\u3001\u8cbb\u7528\u3092911\u52d8\u5b9a\u306b\u8ee2\u8a18\u3057\u3066\u6b63\u78ba\u306a\u696d\u7e3e\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5546\u696d\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308a\u3001\u7a0e\u5f15\u524d\u5229\u76ca\u3068\u7a0e\u5f15\u5f8c\u5229\u76ca\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u3001\u898f\u5236\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3068\u7a0e\u52d9\u6c7a\u7b97\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> \u5546\u696d\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3051\u308b\u8cbb\u7528\u306e\u632f\u66ff\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 41.2121%; text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<td style=\"width: 58.0808%; text-align: center;\"><b>\u7de0\u3081\u5207\u308a\u30a8\u30f3\u30c8\u30ea\u30fc\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u539f\u4fa1\u306e\u632f\u66ff\u3002<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7911 = \u53e3\u5ea7632\u3078\u306e\u5408\u8a08\u501f\u65b9 - \u53e3\u5ea7632\u3078\u306e\u5408\u8a08\u8cb8\u65b9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f7632\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8cbb\u7528\u306e\u79fb\u8ee2<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7911 = \u53e3\u5ea7635\u3078\u306e\u5408\u8a08\u501f\u65b9 - \u53e3\u5ea7635\u3078\u306e\u5408\u8a08\u8cb8\u65b9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7635\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\u8ca9\u58f2\u8cbb\u7528\u306e\u632f\u66ff<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7911 = \u53e3\u5ea7641\u3078\u306e\u5408\u8a08\u501f\u65b9 - \u53e3\u5ea7641\u3078\u306e\u5408\u8a08\u501f\u65b9; \u8cb8\u65b9\u53e3\u5ea7641<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8641\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u7ba1\u7406\u8cbb\u306e\u79fb\u7ba1<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7911 = \u53e3\u5ea7642\u3078\u306e\u5408\u8a08\u501f\u65b9 - \u53e3\u5ea7642\u3078\u306e\u5408\u8a08\u8cb8\u65b9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f7642\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u3092\u79fb\u7ba1\u3059\u308b<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7911 = \u53e3\u5ea7811\u3078\u306e\u5408\u8a08\u501f\u65b9 - \u53e3\u5ea7811\u3078\u306e\u5408\u8a08\u8cb8\u65b9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7\u306f811\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u7a0e\u8cbb\u7528\u306e\u79fb\u8ee2<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7911 = \u53e3\u5ea7821\u3078\u306e\u5408\u8a08\u501f\u65b9 - \u53e3\u5ea7821\u3078\u306e\u5408\u8a08\u8cb8\u65b9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7\u306f821\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u3001\u3059\u3079\u3066\u306e\u8cbb\u7528\u3092\u52d8\u5b9a911\u306b\u5b8c\u5168\u306b\u632f\u308a\u66ff\u3048\u308b\u3053\u3068\u3067\u3001\u5f53\u8a72\u671f\u9593\u306e\u696d\u7e3e\u3092\u78ba\u5b9a\u3059\u308b\u30b9\u30c6\u30c3\u30d7\u3092\u5b8c\u4e86\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u4e8b\u696d\u52b9\u7387\u3092\u8a55\u4fa1\u3057\u3001\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u78ba\u5b9a\u3057\u3001\u5546\u696d\u4f01\u696d\u306e\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u898f\u5247\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u7d9a\u3051\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_ket_qua_kinh_doanh\"><\/span><b>\u30d3\u30b8\u30cd\u30b9\u6210\u679c\u3092\u6c7a\u5b9a\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><b>\u4e8b\u696d\u304c\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u5834\u5408\uff1a<\/b><span style=\"font-weight: 400;\"> \u3059\u3079\u3066\u306e\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u52d8\u5b9a\u79d1\u76ee911\u306b\u632f\u308a\u66ff\u3048\u305f\u5f8c\u3001\u52d8\u5b9a\u79d1\u76ee911\u306e\u8cb8\u65b9\u6b8b\u9ad8\u5408\u8a08\u304c\u501f\u65b9\u6b8b\u9ad8\u5408\u8a08\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u306f\u672a\u5206\u914d\u7a0e\u5f15\u5f8c\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u4f1a\u8a08\u58eb\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u632f\u66ff\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30d3\u30c3\u30c8\u53e3\u5ea7911<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f74212\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u632f\u66ff\u91d1\u984d\u306f\u3001\u53e3\u5ea7 911 \u306e\u5408\u8a08\u8cb8\u65b9\u6b8b\u9ad8\u3068\u53e3\u5ea7 911 \u306e\u5408\u8a08\u501f\u65b9\u6b8b\u9ad8\u306e\u5dee\u984d\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u4f01\u696d\u304c\u640d\u5931\u3092\u88ab\u3063\u305f\u5834\u5408: <\/b><span style=\"font-weight: 400;\">\u9006\u306b\u3001\u52d8\u5b9a\u79d1\u76ee911\u306e\u501f\u65b9\u5408\u8a08\u304c\u8cb8\u65b9\u5408\u8a08\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u5f53\u8a72\u671f\u306e\u7a0e\u5f15\u5f8c\u7d14\u640d\u5931\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4f1a\u8a08\u58eb\u306f\u4ee5\u4e0b\u306e\u4ed5\u8a33\u3092\u7528\u3044\u3066\u3001\u52d8\u5b9a\u79d1\u76ee911\u306e\u640d\u5931\u3092\u52d8\u5b9a\u79d1\u76ee4212\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea74212<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">911\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u632f\u66ff\u984d\u306f\u3001\u53e3\u5ea7 911 \u306e\u5408\u8a08\u501f\u65b9\u3068\u53e3\u5ea7 911 \u306e\u5408\u8a08\u8cb8\u65b9\u3068\u306e\u5dee\u984d\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ket_chuyen_thue_GTGT_duoc_khau_tru\"><\/span><b>\u63a7\u9664\u5bfe\u8c61VAT\u306e\u79fb\u8ee2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u79fb\u8ee2\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u306e\u539f\u5247\u306f\u3001\u5e38\u306b\u6b21\u306e 2 \u7a2e\u985e\u306e\u7a0e\u91d1\u3092\u6e1b\u3089\u3059\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5165\u529bVAT\u306f\u63a7\u9664\u53ef\u80fd\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u529bVAT\u652f\u6255\u3044<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea73331\u3002\u3053\u306e\u5834\u5408\u306e\u632f\u66ff\u984d\u306f\u767a\u751f\u3057\u305f\u5c11\u984d\u306e\u7a0e\u91d1\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7133\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7133\u306e\u53d6\u5f15\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u5f0f:\u00a0<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8 133 \u306b\u751f\u6210\u3055\u308c\u305f\u91d1\u984d = \u30a2\u30ab\u30a6\u30f3\u30c8 133 \u306e\u5408\u8a08\u501f\u65b9 - \u30a2\u30ab\u30a6\u30f3\u30c8 133 \u306e\u5408\u8a08\u8cb8\u65b9\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea73331\u306e\u53d6\u5f15\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u5f0f:<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea73331\u306e\u53d6\u5f15\u91d1\u984d = \u53e3\u5ea73331\u306e\u5408\u8a08\u8cb8\u65b9 - \u53e3\u5ea73331\u306e\u5408\u8a08\u501f\u65b9<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u671f\u9593133\u306e\u958b\u59cb\u6b8b\u9ad8\u3092\u6c42\u3081\u307e\u3059\u3002 <\/span><span style=\"font-weight: 400;\">\u6700\u5c0f\u5024\u3092\u898b\u3064\u3051\u308b\u539f\u7406\u306f\u6b21\u306e\u5f0f\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7 133 \u306e\u958b\u59cb\u6b8b\u9ad8\u3068\u53e3\u5ea7 133 \u306e\u671f\u9593\u4e2d\u306e\u53d6\u5f15\u306e\u5408\u8a08\u304c\u53e3\u5ea7 3331 \u306e\u671f\u9593\u4e2d\u306e\u53d6\u5f15\u3088\u308a\u3082\u5927\u304d\u3044\u5834\u5408\u3001\u632f\u66ff\u91d1\u984d\u306f\u53e3\u5ea7 133 \u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7 133 \u306e\u958b\u59cb\u6b8b\u9ad8\u3068\u53e3\u5ea7 133 \u306e\u671f\u9593\u4e2d\u306e\u53d6\u5f15\u306e\u5408\u8a08\u304c\u53e3\u5ea7 3331 \u306e\u671f\u9593\u4e2d\u306e\u53d6\u5f15\u3088\u308a\u5c11\u306a\u3044\u5834\u5408\u3001\u632f\u66ff\u91d1\u984d\u306f\u53e3\u5ea7 3331 \u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u3048\u3070\uff1a <\/b><span style=\"font-weight: 400;\">X\u793e\u306f\u63a7\u9664\u306b\u3088\u308b\u7d0d\u7a0e\u7533\u544a\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u30022025\u5e74\u7b2c1\u56db\u534a\u671f\u306e\u30c7\u30fc\u30bf\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u63a7\u9664\u5bfe\u8c61\u53e3\u5ea7133\u306e\u671f\u9996\u6b8b\u9ad8\u306f15,000,000\u30c9\u30f3\u3001\u671f\u9593\u4e2d\u306e\u63a7\u9664\u5bfe\u8c61\u53e3\u5ea7133\u306e\u6b8b\u9ad8\u306f25,000,000\u30c9\u30f3\u3001\u671f\u9593\u4e2d\u306e\u63a7\u9664\u5bfe\u8c61\u53e3\u5ea73331\u306e\u6b8b\u9ad8\u306f30,000,000\u30c9\u30f3\u3067\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ee2\u9001\u5f0f\u306b\u3088\u308b\u3068\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u958b\u59cb\u6b8b\u9ad8 = 15,000,000 + 25,000,000 = 40,000,000 &gt; 30,000,000<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u304b\u3089\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7 3331 30,000,000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7133\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Lap_Bao_cao_Tai_chinh_va_Quyet_toan_thue\"><\/span><b>\u30b9\u30c6\u30c3\u30d75\uff1a\u8ca1\u52d9\u8af8\u8868\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u5f8c\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u304c\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\u4f1a\u8a08\u8cac\u4efb\u8005\u306f\u3001\u5229\u76ca\u7387\u304c\u540c\u671f\u9593\u3068\u6bd4\u8f03\u3057\u3066\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3057\u305f\u304b\u3092\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\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: 400;\">\u55b6\u5229\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u9069\u5207\u306b\u69cb\u9020\u5316\u3055\u308c\u305f\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u898f\u5236\u306e\u9075\u5b88\u3092\u652f\u63f4\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5728\u5eab\u3001\u58f2\u4e0a\u539f\u4fa1\u3001\u5229\u76ca\u3092\u52b9\u679c\u7684\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u900f\u660e\u6027\u306e\u9ad8\u3044\u8ca1\u52d9\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002\u6587\u66f8\u7ba1\u7406\u3001\u4ed5\u5165\u4f1a\u8a08\u3001\u58f2\u4e0a\u4f1a\u8a08\u3001\u58f2\u639b\u91d1\u7ba1\u7406\u3001\u5e74\u5ea6\u672b\u6c7a\u7b97\u307e\u3067\u306e\u624b\u9806\u304c\u9069\u5207\u306b\u5b9f\u884c\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u7a4d\u6975\u7684\u306b\u8efd\u6e1b\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u8cea\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u5236\u304c\u7d76\u3048\u305a\u5909\u66f4\u3055\u308c\u3001\u8acb\u6c42\u66f8\u304c\u96fb\u5b50\u5316\u3055\u308c\u308b\u4e2d\u3067\u3001\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306e\u898b\u76f4\u3057\u3068\u6539\u5584\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u30d7\u30ed\u30bb\u30b9\u306e\u6a19\u6e96\u5316\u3084\u30c7\u30fc\u30bf\u7ba1\u7406\u306b\u304a\u56f0\u308a\u306e\u65b9\u3001\u3042\u308b\u3044\u306f\u5b9f\u8df5\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u5fc5\u8981\u306a\u65b9\u306f\u3001MAN \u2013 Master Accountant Network\u306e\u5c02\u9580\u4f1a\u8a08\u30fb\u76e3\u67fb\u30c1\u30fc\u30e0\u306b\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\u304a\u5ba2\u69d8\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306b\u5408\u308f\u305b\u305f\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span 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 doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng c\u00f2n l\u00e0 c\u00f4ng vi\u1ec7c ghi ch\u00e9p \u0111\u01a1n thu\u1ea7n m\u00e0 tr\u1edf th\u00e0nh \u201ch\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t r\u1ee7i ro\u201d c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong kh\u00e2u ghi nh\u1eadn h\u00e0ng t\u1ed3n kho, gi\u00e1 v\u1ed1n hay th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 l\u00e0m sai l\u1ec7ch to\u00e0n b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i theo chu\u1ea9n ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t, l\u00e0m r\u00f5 t\u1eebng b\u01b0\u1edbc t\u1eeb ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n mua &#8211; b\u00e1n, qu\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7158","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\/7158","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=7158"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7158\/revisions"}],"predecessor-version":[{"id":7162,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7158\/revisions\/7162"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7159"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}