{"id":7379,"date":"2026-01-26T21:54:32","date_gmt":"2026-01-27T04:54:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7379"},"modified":"2026-01-26T21:54:32","modified_gmt":"2026-01-27T04:54:32","slug":"cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/","title":{"rendered":"\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u7dcf\u53ce\u76ca\u306f\u3069\u306e\u3088\u3046\u306b\u7b97\u51fa\u3055\u308c\u307e\u3059\u304b?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u3068\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u5236\u5ea6\u304c\u7d99\u7d9a\u7684\u306b\u6539\u5584\u3055\u308c\u3066\u3044\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u300c\u7dcf\u53ce\u76ca\u300d\u306f\u5358\u306a\u308b\u8ca1\u52d9\u6307\u6a19\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306e\u898f\u6a21\u3001\u7fa9\u52d9\u7684\u306a\u76e3\u67fb\u7fa9\u52d9\u3001\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8cac\u4efb\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u591a\u304f\u306e\u4f01\u696d\u3001\u4f1a\u8a08\u8cac\u4efb\u8005\u3001\u7ba1\u7406\u8005\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u95a2\u5fc3\u4e8b\u3068\u306a\u3063\u3066\u3044\u308b\u8cea\u554f\u306e 1 \u3064\u306f\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u7dcf\u53ce\u76ca\u306f\u3069\u306e\u3088\u3046\u306b\u7b97\u51fa\u3055\u308c\u308b\u306e\u304b\u3001\u307e\u305f\u6700\u65b0\u306e\u6cd5\u7684\u898f\u5236\u306b\u5f93\u3063\u3066\u3069\u306e\u30ec\u30dd\u30fc\u30c8\u3092\u57fa\u6e96\u3068\u3057\u3066\u4f7f\u7528\u3059\u3079\u304d\u306a\u306e\u304b\u300d\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u7a3f\u3067\u306f\u3001\u653f\u4ee4\u7b2c90\/2025\/ND-CP\u7b2c1\u6761\u7b2c2\u9805d\u70b9\u304a\u3088\u3073\u4f1a\u8a08\u6cd5\u7b2c29\u6761\u7b2c2\u9805b\u70b9\u306b\u57fa\u3065\u304d\u3001\u3053\u306e\u554f\u984c\u3092\u7dcf\u5408\u7684\u306b\u5206\u6790\u3057\u3001\u305d\u306e\u89e3\u91c8\u3068\u5b9f\u969b\u306e\u9069\u7528\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u304f\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\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Khung_phap_ly_dieu_chinh_viec_xac_dinh_tong_doanh_thu\" >\u7dcf\u53ce\u5165\u306e\u6c7a\u5b9a\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/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\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Quy_dinh_tai_Luat_Ke_toan\" >\u4f1a\u8a08\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u308b\u898f\u5247<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Quy_dinh_moi_tai_Nghi_dinh_902025ND-CP\" >\u653f\u4ee490\/2025\/ND-CP\u306b\u304a\u3051\u308b\u65b0\u3057\u3044\u898f\u5236<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Bao_cao_tai_chinh_hop_nhat_la_gi\" >\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Vay_chi_tieu_%E2%80%9Ctong_doanh_thu_cua_nam%E2%80%9D_duoc_hieu_nhu_the_nao\" >\u3067\u306f\u3001\u300c\u5e74\u9593\u7dcf\u53ce\u76ca\u300d\u76ee\u6a19\u306f\u3069\u306e\u3088\u3046\u306b\u89e3\u91c8\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Cach_xac_dinh_tong_doanh_thu_trong_tung_truong_hop_cu_the\" >\u305d\u308c\u305e\u308c\u306e\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u3067\u7dcf\u53ce\u76ca\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Doanh_nghiep_thuoc_dien_lap_Bao_cao_tai_chinh_hop_nhat\" >\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4e8b\u696d\u8005\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Doanh_nghiep_khong_lap_Bao_cao_tai_chinh_hop_nhat\" >\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Vai_tro_cua_tong_doanh_thu_trong_xac_dinh_doanh_nghiep_quy_mo_lon\" >\u5927\u4f01\u696d\u306e\u898f\u6a21\u3092\u6c7a\u5b9a\u3059\u308b\u4e0a\u3067\u306e\u7dcf\u53ce\u76ca\u306e\u5f79\u5272\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Nhung_luu_y_quan_trong_cho_doanh_nghiep_va_ke_toan\" >\u4f01\u696d\u3068\u4f1a\u8a08\u58eb\u306e\u305f\u3081\u306e\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#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=\"Khung_phap_ly_dieu_chinh_viec_xac_dinh_tong_doanh_thu\"><\/span><b>\u7dcf\u53ce\u5165\u306e\u6c7a\u5b9a\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u73fe\u884c\u306e\u898f\u5236\u306b\u5f93\u3063\u3066\u300c\u7dcf\u53ce\u5165\u300d\u3092\u6b63\u3057\u304f\u7b97\u5b9a\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u3053\u306e\u554f\u984c\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u4f1a\u8a08\u6cd5\u3068\u653f\u4ee4\u7b2c90\/2025\/ND-CP\u53f7\u306f\u3001\u5831\u544a\u66f8\u306e\u4f5c\u6210\u539f\u5247\u3068\u4f7f\u7528\u3055\u308c\u308b\u53ce\u5165\u30c7\u30fc\u30bf\u306e\u51fa\u6240\u3092\u660e\u78ba\u306b\u3059\u308b\u91cd\u8981\u306a\u6cd5\u7684\u6839\u62e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Luat_Ke_toan\"><\/span><b>\u4f1a\u8a08\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u308b\u898f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u7b2c29\u6761\u7b2c2\u9805b\u9805\u306b\u3088\u308c\u3070\u3001\u4e0a\u4f4d\u4f1a\u8a08\u90e8\u9580\u306f\u4ee5\u4e0b\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u5b50\u4f1a\u793e\u4f1a\u8a08\u5358\u4f4d\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u57fa\u3065\u304d\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u307e\u305f\u306f\u7d50\u5408\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u300d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5247\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5f93\u5c5e\u4f1a\u8a08\u5358\u4f4d\uff08\u5b50\u4f1a\u793e\u3001\u5f93\u5c5e\u5358\u4f4d\uff09\u3092\u6709\u3059\u308b\u5834\u5408\u3001<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8ca1\u52d9\u72b6\u6cc1\u3068\u7d4c\u55b6\u6210\u7e3e\u3092\u5b8c\u5168\u306b\u53cd\u6620\u3057\u305f\u5831\u544a\u66f8\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5e74\u9593\u7dcf\u53ce\u76ca\u306a\u3069\u306e\u4e3b\u8981\u306a\u8ca1\u52d9\u6307\u6a19\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u3001\u30c7\u30fc\u30bf \u30bd\u30fc\u30b9\u306e\u6b63\u5f53\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_tai_Nghi_dinh_902025ND-CP\"><\/span><b>\u653f\u4ee490\/2025\/ND-CP\u306b\u304a\u3051\u308b\u65b0\u3057\u3044\u898f\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c90\/2025\/ND-CP\u53f7\u306f\u72ec\u7acb\u76e3\u67fb\u6cd5\u306e\u6307\u91dd\u3068\u306a\u308b\u898f\u5247\u3092\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u540c\u6cd5\u7b2c1\u6761\u7b2c2\u9805d\u9805\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u5f53\u8a72\u5e74\u5ea6\u306e\u7dcf\u53ce\u76ca\u306f\u3001\u4f1a\u8a08\u898f\u5247\u306b\u5f93\u3063\u3066\u4f01\u696d\u304c\u4f5c\u6210\u3057\u305f\u76f4\u524d\u306e\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u300d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5236\u306f\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u306b\u3088\u308a\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7dcf\u53ce\u76ca\u306f\u3001\u4f01\u696d\u304c\u5927\u898f\u6a21\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u57fa\u6e96\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u3069\u306e\u7d44\u7e54\u304c\u5f37\u5236\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u3057\u3066\u3001\u305d\u308c\u306f\u4f01\u696d\u304c\u4f5c\u6210\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u7a2e\u985e\u306e\u6b63\u5f53\u306a\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u6c7a\u5b9a\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u300c\u5e74\u9593\u7dcf\u53ce\u76ca\u300d\u306f\u3069\u306e\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u7b97\u51fa\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u554f\u984c\u306b\u7b54\u3048\u3066\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306b\u3001MAN\uff08\u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u3067\u3055\u3089\u306b\u8a73\u3057\u304f\u8abf\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_hop_nhat_la_gi\"><\/span><b>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u3001\u7d4c\u55b6\u6210\u7e3e\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u7d71\u5408\u3055\u308c\u305f\u7d4c\u6e08\u4e3b\u4f53\u3068\u3057\u3066\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3001\u89aa\u4f1a\u793e\u306b\u3088\u3063\u3066\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3068\u306f\u7570\u306a\u308a\u3001<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u3005\u306e\u30ec\u30dd\u30fc\u30c8\u306f\u5358\u4e00\u306e\u6cd5\u4eba\u306e\u6d3b\u52d5\u306e\u307f\u3092\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9023\u7d50\u30ec\u30dd\u30fc\u30c8\u3067\u306f\u9023\u7d50\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u304c\u9664\u5916\u3055\u308c\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u5b9f\u969b\u306e\u898f\u6a21\u3068\u53ce\u76ca\u304c\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306e\u5b9f\u969b\u306e\u898f\u6a21\u306e\u8a55\u4fa1\u3092\u5fc5\u8981\u3068\u3059\u308b\u6cd5\u7684\u306a\u6587\u8108\u3067\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u304c\u6c7a\u5b9a\u7684\u306b\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vay_chi_tieu_%E2%80%9Ctong_doanh_thu_cua_nam%E2%80%9D_duoc_hieu_nhu_the_nao\"><\/span><b>\u3067\u306f\u3001\u300c\u5e74\u9593\u7dcf\u53ce\u76ca\u300d\u76ee\u6a19\u306f\u3069\u306e\u3088\u3046\u306b\u89e3\u91c8\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u6cd5\u4ee490\/2025\/ND-CP\u306b\u3088\u308c\u3070\u3001\u300c\u5e74\u9593\u7dcf\u53ce\u5165\u300d\u3068\u3044\u3046\u6307\u6a19\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u9593\u7dcf\u53ce\u76ca\u306f\u3001\u76f4\u524d\u306e\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a18\u9332\u3055\u308c\u305f\u53ce\u76ca\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u4f01\u696d\u304c\u6cd5\u7684\u306b\u4f5c\u6210\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3067\u306f\u3001\u4f01\u696d\u304c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u300c\u5e74\u9593\u7dcf\u53ce\u76ca\u300d\u306f\u3069\u306e\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u7b97\u51fa\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e2\u3064\u306e\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u9593\u306e\u7dcf\u53ce\u76ca\u306f\u3001\u76f4\u524d\u306e\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306e\u5834\u5408\uff1a\u5e74\u9593\u7dcf\u53ce\u76ca\u306f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_tong_doanh_thu_trong_tung_truong_hop_cu_the\"><\/span><b>\u305d\u308c\u305e\u308c\u306e\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u3067\u7dcf\u53ce\u76ca\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u7fa9\u52d9\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u7dcf\u53ce\u76ca\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u30c7\u30fc\u30bf\u30bd\u30fc\u30b9\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u4e00\u822c\u7684\u306a\u72b6\u6cc1\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u7b97\u51fa\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuoc_dien_lap_Bao_cao_tai_chinh_hop_nhat\"><\/span><b>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4e8b\u696d\u8005\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u5834\u5408\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u6700\u3082\u6cd5\u7684\u306b\u6709\u52b9\u304b\u3064\u5b8c\u5168\u306a\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u3059\u3079\u3066\u306e\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u751f\u307f\u51fa\u3055\u308c\u305f\u7dcf\u53ce\u76ca\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u898f\u6a21;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u7fa9\u52d9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u305f\u306f\u3001\u5e74\u9593\u306e\u7dcf\u53ce\u76ca\u306b\u95a2\u9023\u3059\u308b\u6cd5\u7684\u57fa\u6e96\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6570\u5b57\u306f\u89aa\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u306a\u304f\u3001\u76f4\u524d\u306e\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u53ce\u76ca\u6570\u5b57\u304b\u3089\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_lap_Bao_cao_tai_chinh_hop_nhat\"><\/span><b>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u5408:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b50\u4f1a\u793e\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u305f\u306f\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u304b\u3089\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u5225\u306e\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u304c\u552f\u4e00\u306e\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u9593\u7dcf\u53ce\u76ca\u306f\u3053\u306e\u30ec\u30dd\u30fc\u30c8\u306e\u6570\u5b57\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_tong_doanh_thu_trong_xac_dinh_doanh_nghiep_quy_mo_lon\"><\/span><b>\u5927\u4f01\u696d\u306e\u898f\u6a21\u3092\u6c7a\u5b9a\u3059\u308b\u4e0a\u3067\u306e\u7dcf\u53ce\u76ca\u306e\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u306e\u898f\u5236\u306b\u3088\u308c\u3070\u3001\u4f01\u696d\u304c\u4ee5\u4e0b\u306e 3 \u3064\u306e\u57fa\u6e96\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u3082 2 \u3064\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5927\u898f\u6a21\u4f01\u696d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u5e74\u5ea6\u306e\u7dcf\u53ce\u5165\u306f\u6cd5\u7684\u306b\u5b9a\u3081\u3089\u308c\u305f\u57fa\u6e96\u984d3000\u5104\u30c9\u30eb\u3092\u8d85\u3048\u305f\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523\u306f1000\u5104VND\u3092\u8d85\u3048\u308b\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u6bce\u5e74\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u52b4\u50cd\u8005\u306e\u5e73\u5747\u4eba\u6570\u306f200\u4eba\u3092\u8d85\u3048\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u306b\u306f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u524d\u306e\u5e74\u5ea6\u306e\u7dcf\u53ce\u76ca\u306f\u3001\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5fc5\u9808\u306e\u57fa\u6e96\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u30c7\u30fc\u30bf \u30bd\u30fc\u30b9 (\u7d71\u5408\u307e\u305f\u306f\u500b\u5225) \u3092\u6b63\u3057\u304f\u8b58\u5225\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u5f37\u5236\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306b\u76f4\u63a5\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u3048\u3070\uff1a<\/b><span style=\"font-weight: 400;\"> \u89aa\u4f1a\u793eA\u306f3\u3064\u306e\u5b50\u4f1a\u793e\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\u5e74\u306e\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u66f8\u3067\u306f\u3001\u7dcf\u53ce\u76ca\u304c4,200\u5104\u30c9\u30f3\u3068\u8a18\u9332\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u89aa\u4f1a\u793e\u306e2025\u5e74\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\u53ce\u76ca\u304c1,800\u5104\u30c9\u30f3\u3068\u8a18\u9332\u3055\u308c\u305f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306e\u4e8b\u696d\u898f\u6a21\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b2025\u5e74\u306e\u7dcf\u53ce\u76ca\u3092\u6c7a\u5b9a\u3059\u308b\u5834\u5408:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4,200\u5104\u30c9\u30f3\u3068\u3044\u3046\u6570\u5b57\u306f\u3001\u4f1a\u8a08\u6cd5\u306b\u57fa\u3065\u304d\u89aa\u4f1a\u793e\u304c\u4f5c\u6210\u3059\u308b\u7fa9\u52d9\u306e\u3042\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u6570\u5b57\u3067\u3042\u308b\u305f\u3081\u3001\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_cho_doanh_nghiep_va_ke_toan\"><\/span><b>\u4f01\u696d\u3068\u4f1a\u8a08\u58eb\u306e\u305f\u3081\u306e\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u6cd5\u4ee490\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u7dcf\u53ce\u76ca\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u9069\u5207\u306b\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u4f01\u696d\u3068\u4f1a\u8a08\u58eb\u306f\u6b21\u306e\u91cd\u8981\u306a\u554f\u984c\u306b\u6ce8\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;\">\u4f01\u696d\u304c\u4f5c\u6210\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u6b63\u3057\u3044\u7a2e\u985e\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u5e38\u306b\u7279\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u898f\u5b9a\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3055\u308c\u305f\u76f4\u524d\u306e\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u307f\u3092\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u554f\u984c\u306e\u6cd5\u7684\u6027\u8cea\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u3088\u308a\u6709\u5229\u306a\u30c7\u30fc\u30bf\u3092\u6063\u610f\u7684\u306b\u9078\u629e\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306b\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\uff08\u5408\u4f75\u3001\u8cb7\u53ce\u3001\u5b50\u4f1a\u793e\u5316\u306a\u3069\uff09\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u7fa9\u52d9\u3092\u521d\u5e74\u5ea6\u304b\u3089\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7dcf\u53ce\u76ca\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u6cd5\u5f8b\u3092\u9075\u5b88\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u7fcc\u5e74\u306e\u6cd5\u7684\u30ea\u30b9\u30af\u3084\u76e3\u67fb\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u306b\u3082\u5f79\u7acb\u3061\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><b>\u5f15\u7528\u60c5\u5831:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LuatVietnam\u306b\u3088\u308b\u8a18\u4e8b<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n, \u201ct\u1ed5ng doanh thu\u201d kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh thu\u1ea7n t\u00fay m\u00e0 c\u00f2n tr\u1edf th\u00e0nh c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p, ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd quan t\u00e2m hi\u1ec7n nay l\u00e0: \u201cT\u1ed5ng doanh thu trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o, v\u00e0 ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o n\u00e0o theo quy \u0111\u1ecbnh ph\u00e1p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7379","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=7379"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7379\/revisions"}],"predecessor-version":[{"id":7381,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7379\/revisions\/7381"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7380"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}