{"id":7570,"date":"2026-02-23T20:24:58","date_gmt":"2026-02-24T03:24:58","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7570"},"modified":"2026-02-24T00:03:36","modified_gmt":"2026-02-24T07:03:36","slug":"ghi-so-cai-va-so-chi-tiet","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/","title":{"rendered":"\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u306e\u30a8\u30f3\u30c8\u30ea\u306e\u533a\u5225"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e74\u4ee5\u964d\u3001\u4f01\u696d\u306e\u7dcf\u52d8\u5b9a\u5143\u5e33\u304a\u3088\u3073\u88dc\u52a9\u5143\u5e33\u306b\u304a\u3051\u308b\u4f1a\u8a08\u6163\u884c\u306f\u3001Circular 99\/2025\/TT-BTC\uff08\u4f01\u696d\u306e\u4f1a\u8a08\u5236\u5ea6\u306b\u95a2\u3059\u308bCircular 200\/2014\/TT-BTC\u306b\u5b8c\u5168\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u65b0\u3057\u3044\u6cd5\u7684\u6587\u66f8\uff09\u306e\u6539\u8a02\u3055\u308c\u305f\u898f\u5247\u306b\u5b8c\u5168\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u30022026\u5e741\u67081\u65e5\u306b\u767a\u52b9\u3059\u308bCircular 99\/2025\/TT-BTC\u306f\u3001\u9069\u7528\u7bc4\u56f2\u3092\u62e1\u5927\u3057\u3001\u4f1a\u8a08\u304a\u3088\u3073\u5831\u544a\u30b7\u30b9\u30c6\u30e0\u306e\u8a2d\u8a08\u306b\u304a\u3051\u308b\u81ea\u4e3b\u6027\u3092\u9ad8\u3081\u3001\u4f1a\u8a08\u8a18\u9332\u5168\u822c\u306b\u304a\u3044\u3066IFRS\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u3068\u306e\u3088\u308a\u6574\u5408\u6027\u306e\u3042\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u65b0\u3057\u3044\u6cd5\u7684\u67a0\u7d44\u307f\u306b\u5f93\u3063\u305f\u7dcf\u52d8\u5b9a\u5143\u5e33\u304a\u3088\u3073\u88dc\u52a9\u5143\u5e33\u3078\u306e\u8a18\u9332\u306e\u539f\u5247\u3068\u624b\u6cd5\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4f1a\u8a08\u58eb\u304c\u3059\u3079\u3066\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u6b63\u78ba\u6027\u3001\u900f\u660e\u6027\u3001\u304a\u3088\u3073\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#So_cai_la_gi\" >\u5143\u5e33\u3068\u306f\u4f55\u3067\u3059\u304b?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Muc_dich_chinh_cua_viec_ghi_So_cai\" >\u5143\u5e33\u3092\u4fdd\u7ba1\u3059\u308b\u4e3b\u306a\u76ee\u7684\u3002<\/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\/ghi-so-cai-va-so-chi-tiet\/#Vai_tro_cua_So_cai\" >\u5143\u5e33\u306e\u5f79\u5272<\/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\/ghi-so-cai-va-so-chi-tiet\/#So_chi_tiet_la_gi\" >\u5143\u5e33\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\/ghi-so-cai-va-so-chi-tiet\/#Muc_dich_chinh_cua_viec_ghi_So_chi_tiet\" >\u53f0\u5e33\u306b\u8a18\u9332\u3059\u308b\u4e3b\u306a\u76ee\u7684\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Vai_tro_chinh_cua_So_chi_tiet_trong_he_thong_ke_toan\" >\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u5143\u5e33\u306e\u4e3b\u306a\u5f79\u5272\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Quan_ly_cong_no_theo_tung_doi_tuong\" >\u9867\u5ba2\u3054\u3068\u306b\u58f2\u639b\u91d1\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Kiem_soat_tai_san_va_hang_ton_kho\" >\u8cc7\u7523\u3068\u5728\u5eab\u7ba1\u7406<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Co_so_de_doi_chieu_voi_So_cai\" >\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u306e\u6bd4\u8f03\u306e\u57fa\u6e96\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Ho_tro_kiem_tra_kiem_toan_va_quyet_toan_thue\" >\u7a0e\u52d9\u8abf\u67fb\u30fb\u76e3\u67fb\u30fb\u6c7a\u7b97\u5bfe\u5fdc\u306e\u30b5\u30dd\u30fc\u30c8\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Nang_cao_hieu_qua_quan_tri_tai_chinh\" >\u8ca1\u52d9\u7ba1\u7406\u306e\u52b9\u7387\u5316<\/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-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Nhung_diem_khac_biet_cot_loi_giua_So_cai_va_So_chi_tiet\" >\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u8a73\u7d30\u5143\u5e33\u306e\u4e3b\u306a\u9055\u3044<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Dac_diem_chinh_cua_So_cai\" >\u5143\u5e33\u306e\u4e3b\u306a\u6a5f\u80fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Dac_diem_chinh_cua_So_chi_tiet\" >\u5143\u5e33\u306e\u4e3b\u306a\u6a5f\u80fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Doi_chieu_So_cai_va_So_chi_tiet_Buoc_kiem_tra_song_con\" >\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u306e\u7167\u5408: \u91cd\u8981\u306a\u691c\u8a3c\u624b\u9806\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#Lap_bang_tong_hop_chi_tiet\" >\u8a73\u7d30\u306a\u6982\u8981\u8868\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#So_khop_voi_So_cai\" >\u5143\u5e33\u3068\u4e00\u81f4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#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-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ghi-so-cai-va-so-chi-tiet\/#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=\"So_cai_la_gi\"><\/span><b>\u5143\u5e33\u3068\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7571\" aria-describedby=\"caption-attachment-7571\" style=\"width: 862px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7571\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1.jpg\" alt=\"M\u1eabu s\u1ed1 S01-DN\" width=\"862\" height=\"620\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1.jpg 862w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1-300x216.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1-768x552.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 862px) 100vw, 862px\" \/><figcaption id=\"caption-attachment-7571\" class=\"wp-caption-text\">\u30d5\u30a9\u30fc\u30e0S01-DN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u3001\u4f1a\u8a08\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u7d4c\u6e08\u30fb\u8ca1\u52d9\u53d6\u5f15\u3092\u4f1a\u8a08\u52d8\u5b9a\u3054\u3068\u306b\u8a18\u9332\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u5e33\u7c3f\u3067\u3059\u3002\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u3001\u4f01\u696d\u306e\u8cc7\u7523\u3001\u8cc7\u672c\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u305d\u3057\u3066\u696d\u7e3e\u306e\u5168\u4f53\u50cf\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC\uff082026 \u5e74 1 \u6708 1 \u65e5\u767a\u52b9\uff09\u306b\u3088\u308c\u3070\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u4f1a\u793e\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5fc5\u9808\u90e8\u5206\u3067\u3042\u308a\u3001\u5b8c\u5168\u304b\u3064\u7d99\u7d9a\u7684\u306b\u8a18\u9332\u3055\u308c\u3001\u88dc\u52a9\u5143\u5e33\u3068\u7167\u5408\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_chinh_cua_viec_ghi_So_cai\"><\/span><b>\u5143\u5e33\u3092\u4fdd\u7ba1\u3059\u308b\u4e3b\u306a\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u3001\u5143\u5e33\u306f\u5358\u306b\u30c7\u30fc\u30bf\u3092\u8a18\u9332\u3059\u308b\u5834\u6240\u3067\u306f\u306a\u304f\u3001\u6b21\u306e\u3088\u3046\u306a\u591a\u304f\u306e\u91cd\u8981\u306a\u6a5f\u80fd\u3082\u5b9f\u884c\u3057\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\u8ca1\u52d9\u4e0a\u306e\u5909\u66f4\u3092\u8a73\u7d30\u306b\u8a18\u9332\uff1a\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u6a5f\u80fd\u306f\u3001\u4f01\u696d\u5185\u3067\u767a\u751f\u3059\u308b\u3059\u3079\u3066\u306e\u7d4c\u6e08\u53d6\u5f15\u3092\u6642\u7cfb\u5217\u3067\u8a18\u9332\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5546\u54c1\u306e\u58f2\u8cb7\u3001\u8cbb\u7528\u306e\u767a\u751f\u3001\u53ce\u76ca\u306e\u5275\u51fa\u304b\u3089\u3001\u8cb7\u639b\u91d1\u3001\u501f\u5165\u91d1\u3001\u305d\u306e\u4ed6\u306e\u8ca0\u50b5\u306e\u6c7a\u6e08\u307e\u3067\u3001\u3059\u3079\u3066\u304c\u5bfe\u5fdc\u3059\u308b\u4f1a\u8a08\u52d8\u5b9a\u306b\u4f53\u7cfb\u7684\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u53e3\u5ea7\u306e\u72b6\u6cc1\u3092\u660e\u78ba\u306b\u793a\u3059\uff1a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u5185\u306e\u5404\u53e3\u5ea7\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306b\u5c02\u7528\u306e\u8ffd\u8de1\u30bb\u30af\u30b7\u30e7\u30f3\u3092\u8a2d\u3051\u3066\u304a\u308a\u3001\u4f01\u696d\u306f\u5177\u4f53\u7684\u306a\u5897\u6e1b\u984d\u3068\u6b8b\u9ad8\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u53ce\u76ca\u3068\u8cbb\u7528\u3001\u305d\u3057\u3066\u8cc7\u7523\u5f62\u6210\u306e\u6e90\u6cc9\u306e\u900f\u660e\u6027\u304c\u78ba\u4fdd\u3055\u308c\u3001\u8ca1\u52d9\u7ba1\u7406\u306b\u304a\u3051\u308b\u6df7\u4e71\u3084\u30df\u30b9\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u306e\u6bd4\u8f03\u3068\u691c\u8a3c\u306e\u57fa\u76e4\uff1a\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u3001\u4f1a\u8a08\u60c5\u5831\u306e\u6b63\u78ba\u6027\u3092\u78ba\u8a8d\u30fb\u691c\u8a3c\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u30c7\u30fc\u30bf\u30bd\u30fc\u30b9\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u904e\u53bb\u306e\u53d6\u5f15\u306e\u53c2\u7167\u3001\u691c\u67fb\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u7533\u544a\u306a\u3069\u306b\u304a\u3044\u3066\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u30c7\u30fc\u30bf\u306e\u691c\u8a3c\u3084\u6cd5\u4ee4\u9075\u5b88\u72b6\u6cc1\u306e\u8a55\u4fa1\u306b\u4e0d\u53ef\u6b20\u306a\u6587\u66f8\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_So_cai\"><\/span><b>\u5143\u5e33\u306e\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5143\u5e33\u306e\u5f79\u5272\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u3059\u3079\u3066\u306e\u5909\u66f4\u3092\u8981\u7d04\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u8a66\u7b97\u8868\u3092\u4f5c\u6210\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;\">\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\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;\">\u7a0e\u52d9\u8abf\u67fb\u3084\u7a0e\u91d1\u306e\u7cbe\u7b97\u306e\u969b\u306b\u91cd\u8981\u306a\u66f8\u985e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u7dcf\u52d8\u5b9a\u5143\u5e33\u304c\u9593\u9055\u3063\u3066\u3044\u308c\u3070\u3001\u8ca1\u52d9\u8af8\u8868\u5168\u4f53\u304c\u9593\u9055\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_chi_tiet_la_gi\"><\/span><b>\u5143\u5e33\u3068\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7572\" aria-describedby=\"caption-attachment-7572\" style=\"width: 632px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7572\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet.jpg\" alt=\"S\u1ed5 chi ti\u1ebft theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\" width=\"632\" height=\"767\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet.jpg 632w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet-247x300.jpg 247w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet-10x12.jpg 10w\" sizes=\"auto, (max-width: 632px) 100vw, 632px\" \/><figcaption id=\"caption-attachment-7572\" class=\"wp-caption-text\">\u901a\u905499\/2025\/TT-BTC\u306b\u57fa\u3065\u304f\u8a73\u7d30\u306a\u53f0\u5e33<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u660e\u7d30\u5143\u5e33\uff08\u4f1a\u8a08\u660e\u7d30\u5143\u5e33\uff09\u306f\u3001\u7279\u5b9a\u306e\u4f1a\u8a08\u5bfe\u8c61\uff08\u8cc7\u7523\u3001\u8cc7\u672c\u3001\u53ce\u76ca\u3001\u8cbb\u7528\uff09\u306b\u95a2\u3059\u308b\u7d4c\u6e08\u30fb\u8ca1\u52d9\u53d6\u5f15\u3092\u5185\u90e8\u7ba1\u7406\u306e\u305f\u3081\u306b\u8a73\u7d30\u306b\u8a18\u9332\u3059\u308b\u4f1a\u8a08\u5143\u5e33\u306e\u4e00\u7a2e\u3067\u3042\u308a\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3067\u306f\u5341\u5206\u306b\u53cd\u6620\u3067\u304d\u306a\u3044\u60c5\u5831\u3067\u3059\u3002\u660e\u7d30\u5143\u5e33\u306e\u30c7\u30fc\u30bf\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3084\u4ed6\u306e\u6a5f\u80fd\u90e8\u9580\u3068\u306e\u6bd4\u8f03\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_chinh_cua_viec_ghi_So_chi_tiet\"><\/span><b>\u53f0\u5e33\u306b\u8a18\u9332\u3059\u308b\u4e3b\u306a\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8a73\u7d30\u53f0\u5e33\u306b\u8a18\u9332\u3059\u308b\u4e3b\u306a\u76ee\u7684\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u53d6\u5f15\u306e\u8a73\u7d30\u60c5\u5831\u3092\u63d0\u4f9b\uff1a\u8a73\u7d30\u306a\u5143\u5e33\u306b\u306f\u3001\u5404\u4f1a\u8a08\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u3067\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u53d6\u5f15\u304c\u5b8c\u5168\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002\u5404\u884c\u306b\u306f\u3001\u5b9f\u884c\u6642\u523b\u3001\u53d6\u5f15\u5185\u5bb9\u3001\u501f\u65b9\u3068\u8cb8\u65b9\u306e\u91d1\u984d\u3001\u95a2\u9023\u30c7\u30fc\u30bf\u304c\u660e\u78ba\u306b\u8868\u793a\u3055\u308c\u308b\u305f\u3081\u3001\u30e6\u30fc\u30b6\u30fc\u306f\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5404\u9805\u76ee\u3092\u7c21\u5358\u306b\u9061\u3063\u3066\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5e33\u7c3f\u306e\u7167\u5408\u3068\u6b8b\u9ad8\u306e\u78ba\u4fdd\uff1a\u660e\u7d30\u5143\u5e33\u306f\u3001\u5404\u9805\u76ee\u3092\u500b\u5225\u306b\u8ffd\u8de1\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u53d6\u5f15\u9593\u306e\u6574\u5408\u6027\u3092\u691c\u8a3c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u501f\u65b9\u53d6\u5f15\u3068\u8cb8\u65b9\u53d6\u5f15\u306e\u5408\u8a08\u304c\u8981\u7d04\u5143\u5e33\u306b\u6b63\u78ba\u304b\u3064\u4e00\u8cab\u3057\u3066\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u6790\u3068\u30ec\u30dd\u30fc\u30c8\u4f5c\u6210\u306e\u57fa\u76e4\u3092\u63d0\u4f9b\uff1a\u8a73\u7d30\u306a\u5143\u5e33\u30c7\u30fc\u30bf\u306f\u3001\u58f2\u639b\u91d1\u3001\u5728\u5eab\u3001\u7d4c\u8cbb\u3001\u53ce\u76ca\u3092\u7279\u5b9a\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306b\u96c6\u8a08\u30fb\u5206\u6790\u3059\u308b\u305f\u3081\u306e\u5165\u529b\u30c7\u30fc\u30bf\u3068\u3057\u3066\u6d3b\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u3088\u308a\u8a73\u7d30\u306a\u8ca1\u52d9\u30fb\u7d4c\u55b6\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u3001\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_chinh_cua_So_chi_tiet_trong_he_thong_ke_toan\"><\/span><b>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u5143\u5e33\u306e\u4e3b\u306a\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u4f1a\u8a08\u5143\u5e33\u306f\u3001\u5404\u4f1a\u8a08\u9805\u76ee\u3092\u8a73\u7d30\u306b\u5206\u6790\u30fb\u7ba1\u7406\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u7ba1\u7406\u306e\u900f\u660e\u6027\u3068\u6b63\u78ba\u6027\u3092\u9ad8\u3081\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u901a\u905499\/2025\/TT-BTC\u306e\u4f1a\u8a08\u5143\u5e33\u7de8\u6210\u539f\u5247\u306b\u3088\u308c\u3070\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3057\u3001\u6b63\u78ba\u306a\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u8a73\u7d30\u306a\u5143\u5e33\u3092\u958b\u8a2d\u30fb\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5143\u5e33\u306e\u6700\u3082\u91cd\u8981\u306a\u5f79\u5272\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_ly_cong_no_theo_tung_doi_tuong\"><\/span><b>\u9867\u5ba2\u3054\u3068\u306b\u58f2\u639b\u91d1\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u5143\u5e33\u306f\u3001\u4f01\u696d\u304c\u7279\u5b9a\u306e\u60c5\u5831\u3092\u8ffd\u8de1\u3059\u308b\u306e\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;\">\u5404\u9867\u5ba2\u306f\u307e\u3060\u3044\u304f\u3089\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306f\u3044\u304f\u3089\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u5206\u5272\u6255\u3044\u306e\u652f\u6255\u3044\u6761\u4ef6<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u7ba1\u7406\u3057\u3001\u4e0d\u826f\u50b5\u6a29\u306e\u30ea\u30b9\u30af\u3092\u5236\u9650\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_tai_san_va_hang_ton_kho\"><\/span><b>\u8cc7\u7523\u3068\u5728\u5eab\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6d88\u8017\u54c1\u3001\u5546\u54c1\u3001\u56fa\u5b9a\u8cc7\u7523\u306a\u3069\u306e\u52d8\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u8a73\u7d30\u306a\u5143\u5e33\u306b\u6b21\u306e\u5185\u5bb9\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f38\u5165\u3001\u8f38\u51fa\u3001\u5728\u5eab\u3055\u308c\u3066\u3044\u308b\u5546\u54c1\u306e\u6570\u91cf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u8cc7\u7523\u306e\u6b8b\u5b58\u4fa1\u5024<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306a\u4f7f\u7528\u6761\u4ef6<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u3068\u671f\u672b\u5728\u5eab\u306b\u304a\u3044\u3066\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_so_de_doi_chieu_voi_So_cai\"><\/span><b>\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u306e\u6bd4\u8f03\u306e\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u660e\u7d30\u5143\u5e33\u306f\u3001\u660e\u7d30\u8981\u7d04\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002\u660e\u7d30\u5143\u5e33\u306e\u5168\u9805\u76ee\u306e\u5408\u8a08\u6b8b\u9ad8\u306f\u3001\u540c\u3058\u52d8\u5b9a\u79d1\u76ee\u306e\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u6b8b\u9ad8\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u5143\u5e33\u304c\u306a\u3051\u308c\u3070\u3001\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u306e\u30a8\u30e9\u30fc\u3084\u77db\u76fe\u3092\u691c\u51fa\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ho_tro_kiem_tra_kiem_toan_va_quyet_toan_thue\"><\/span><b>\u7a0e\u52d9\u8abf\u67fb\u30fb\u76e3\u67fb\u30fb\u6c7a\u7b97\u5bfe\u5fdc\u306e\u30b5\u30dd\u30fc\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u3001\u76e3\u67fb\u4eba\u3001\u7d4c\u55b6\u9663\u304c\u7279\u5b9a\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u8aac\u660e\u3092\u6c42\u3081\u305f\u5834\u5408\u3001\u5404\u9805\u76ee\u306e\u53d6\u5f15\u5c65\u6b74\u3068\u6b8b\u9ad8\u3092\u660e\u78ba\u306b\u793a\u3059\u6587\u66f8\u304c\u660e\u7d30\u5143\u5e33\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_quan_tri_tai_chinh\"><\/span><b>\u8ca1\u52d9\u7ba1\u7406\u306e\u52b9\u7387\u5316<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u5143\u5e33\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u76ee\u7684\u3092\u679c\u305f\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u7ba1\u7406\u8005\u306b\u3068\u3063\u3066\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u9867\u5ba2\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90e8\u9580\u5225\u30b3\u30b9\u30c8\u5206\u6790<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6642\u9593\u306e\u7d4c\u904e\u306b\u4f34\u3046\u8cc7\u7523\u4fa1\u683c\u306e\u5909\u52d5\u3092\u8ffd\u8de1\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\/cong-ty-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">\u5c02\u9580\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u96c7\u3046\u3079\u304d\u304b\u3001\u305d\u308c\u3068\u3082\u793e\u5185\u4f1a\u8a08\u58eb\u3092\u96c7\u3046\u3079\u304d\u304b?<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_khac_biet_cot_loi_giua_So_cai_va_So_chi_tiet\"><\/span><b>\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u8a73\u7d30\u5143\u5e33\u306e\u4e3b\u306a\u9055\u3044<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u306b\u30a8\u30f3\u30c8\u30ea\u3092\u9069\u5207\u306b\u8a18\u9332\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306f\u307e\u305a\u5404\u30bf\u30a4\u30d7\u306e\u7279\u6027\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chinh_cua_So_cai\"><\/span><b>\u5143\u5e33\u306e\u4e3b\u306a\u6a5f\u80fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u5305\u62ec\u7684\u306a\u6982\u8981\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\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;\">\u4f53\u7cfb\u7684\u306a\u6027\u8cea: \u5143\u5e33\u306f\u3059\u3079\u3066\u306e\u53d6\u5f15\u30b8\u30e3\u30fc\u30ca\u30eb\u306e\u30c7\u30fc\u30bf\u3092\u96c6\u8a08\u3057\u3001\u4f1a\u8a08\u30a2\u30ab\u30a6\u30f3\u30c8 (\u30bf\u30a4\u30d7 1 \u304b\u3089\u30bf\u30a4\u30d7 9) \u306b\u5f93\u3063\u3066\u5206\u985e\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9ad8\u3044\u6cd5\u7684\u59a5\u5f53\u6027\uff1a\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u6570\u5b57\u306f\u8a66\u7b97\u8868\u3068\u5b8c\u5168\u306b\u4e00\u81f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u7a0e\u52d9\u5f53\u5c40\u304c\u7d0d\u7a0e\u7533\u544a\u306e\u969b\u306b\u6700\u521d\u306b\u78ba\u8a8d\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8868\u73fe\u5f62\u5f0f\uff1a\u91d1\u92ad\u7684\u4fa1\u5024\u306e\u307f\u3067\u53cd\u6620\u3055\u308c\u3001\u5546\u54c1\u306e\u6570\u91cf\u3084\u54c1\u8cea\u4ed5\u69d8\u3068\u3044\u3063\u305f\u8a73\u7d30\u306a\u5b9a\u91cf\u60c5\u5831\u306f\u8a18\u9332\u3055\u308c\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a18\u9332\u983b\u5ea6: \u4f1a\u8a08\u65b9\u6cd5 (\u4e00\u822c\u4ed5\u8a33\u5e33\u307e\u305f\u306f\u4ed5\u8a33\u4f1d\u7968) \u306b\u5fdc\u3058\u3066\u3001\u5143\u5e33\u306f\u6bce\u65e5\u307e\u305f\u306f\u6bce\u6708\u5b9a\u671f\u7684\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chinh_cua_So_chi_tiet\"><\/span><b>\u5143\u5e33\u306e\u4e3b\u306a\u6a5f\u80fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u5143\u5e33\u306f\u3001\u5185\u90e8\u7ba1\u7406\u3068\u3001\u5bfe\u8c61\u306e\u3054\u304f\u5c0f\u3055\u306a\u5909\u66f4\u3082\u7dbf\u5bc6\u306b\u76e3\u8996\u3059\u308b\u76ee\u7684\u3067\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a73\u7d30\u6027: \u5404\u30a8\u30f3\u30c6\u30a3\u30c6\u30a3\u306e\u8a73\u7d30\u3092\u53cd\u6620\u3057\u307e\u3059 (\u4f8b: \u30a2\u30ab\u30a6\u30f3\u30c8 131 \u306e\u5408\u8a08\u8ca0\u50b5\u3060\u3051\u3067\u306a\u304f\u3001\u8a73\u7d30\u306a\u5143\u5e33\u306b\u306f\u4f1a\u793e A \u306e\u8ca0\u50b5\u984d\u3068\u4f1a\u793e B \u306e\u8ca0\u50b5\u984d\u304c\u8868\u793a\u3055\u308c\u307e\u3059)\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6e2c\u5b9a\u5358\u4f4d\u306e\u591a\u69d8\u6027: \u8a73\u7d30\u306a\u5143\u5e33\u3067\u306f\u3001\u901a\u8ca8\u5358\u4f4d\u306b\u52a0\u3048\u3066\u3001\u7269\u7406\u5358\u4f4d (kg\u3001m\u3001\u500b) \u3068\u52b4\u50cd\u6642\u9593\u5358\u4f4d (\u4f5c\u696d\u5358\u4f4d\u3001\u6642\u9593) \u3092\u67d4\u8edf\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9069\u6642\u6027: \u901a\u5e38\u3001\u53d6\u5f15\u306f\u767a\u751f\u5f8c\u3059\u3050\u306b\u5143\u306e\u6587\u66f8\u306b\u57fa\u3065\u3044\u3066\u8a18\u9332\u3055\u308c\u3001\u5373\u6642\u306e\u5728\u5eab\u7ba1\u7406\u3084\u58f2\u639b\u91d1\u7ba1\u7406\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u91cf\u7121\u5236\u9650: \u4f01\u696d\u306f\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u6570\u3060\u3051\u30da\u30fc\u30b8\/\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u3078\u306e\u8a18\u9332\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u4f1a\u8a08\u58eb\u306f\u3001\u76ee\u7684\u3001\u8ffd\u8de1\u5bfe\u8c61\u3001\u8a18\u9332\u57fa\u6e96\u306a\u3069\u3001\u591a\u304f\u306e\u5074\u9762\u306b\u304a\u3051\u308b\u4e21\u8005\u306e\u9055\u3044\u3092\u660e\u78ba\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u3053\u308c\u3089\u306e\u4e3b\u8981\u306a\u9055\u3044\u3092\u8996\u899a\u7684\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u4f53\u7cfb\u5316\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\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;\"> \u30d3\u30b8\u30cd\u30b9\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u306e\u30a8\u30f3\u30c8\u30ea\u306e\u6bd4\u8f03\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5143\u5e33<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8a73\u7d30\u306a\u5143\u5e33<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u7684<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u65e5\u5e38\u7684\u306a\u53d6\u5f15\u304b\u3089\u6295\u8cc7\u3084\u8cc7\u7523\u8cfc\u5165\u3068\u3044\u3063\u305f\u9ad8\u984d\u53d6\u5f15\u307e\u3067\u3001\u4f01\u696d\u5185\u3067\u767a\u751f\u3059\u308b\u3042\u3089\u3086\u308b\u8ca1\u52d9\u53d6\u5f15\u3092\u8981\u7d04\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3084\u8ca1\u52d9\u72b6\u6cc1\u5168\u4f53\u306e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u30a2\u30ab\u30a6\u30f3\u30c8\u5185\u306e\u5404\u9805\u76ee\u3092\u8a73\u7d30\u306b\u76e3\u8996\u3067\u304d\u307e\u3059\u3002\u9867\u5ba2\u3001\u4ed5\u5165\u5148\u3001\u500b\u3005\u306e\u9805\u76ee\u3054\u3068\u306b\u3001\u58f2\u639b\u91d1\u3001\u5728\u5eab\u3001\u8cc7\u7523\u306a\u3069\u306e\u72b6\u6cc1\u3092\u8a73\u7d30\u306b\u5206\u6790\u3067\u304d\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u69cb\u9020<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u901a\u5e38\u3001\u5404\u53e3\u5ea7\u306b\u306f\u72ec\u81ea\u306e\u30da\u30fc\u30b8\u307e\u305f\u306f\u30bb\u30af\u30b7\u30e7\u30f3\u304c\u3042\u308a\u3001\u5165\u529b\u65e5\u3001\u53d6\u5f15\u306e\u8a73\u7d30\u3001\u5bfe\u5fdc\u3059\u308b\u53e3\u5ea7\u3001\u501f\u65b9\uff0f\u8cb8\u65b9\u91d1\u984d\u306a\u3069\u306e\u57fa\u672c\u7684\u306a\u5217\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u30c7\u30b6\u30a4\u30f3\u306f\u5305\u62ec\u7684\u3067\u3042\u308a\u3001\u7279\u5b9a\u306e\u9805\u76ee\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u7a2e\u985e\u5225\u306b\u6574\u7406\u3055\u308c\u305f\u5404\u30da\u30fc\u30b8\u307e\u305f\u306f\u30bb\u30af\u30b7\u30e7\u30f3\u306b\u306f\u3001\u305d\u306e\u7a2e\u985e\u306b\u95a2\u9023\u3059\u308b\u3059\u3079\u3066\u306e\u53d6\u5f15\u306e\u8a73\u7d30\u60c5\u5831\u304c\u8868\u793a\u3055\u308c\u308b\u305f\u3081\u3001\u3088\u308a\u5177\u4f53\u7684\u304b\u3064\u6b63\u78ba\u306a\u8ffd\u8de1\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ec\u30a4\u30a2\u30a6\u30c8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53d6\u5f15\u306f\u53e3\u5ea7\u9806\u307e\u305f\u306f\u6642\u7cfb\u5217\u9806\u306b\u4e26\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u540c\u3058\u53e3\u5ea7\u5185\u306e\u7570\u306a\u308b\u53d6\u5f15\u306f\u3001\u540c\u3058\u30da\u30fc\u30b8\u306b\u9023\u7d9a\u3057\u3066\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u500b\u5225\u306e\u30b0\u30eb\u30fc\u30d7\u307e\u305f\u306f\u30ab\u30c6\u30b4\u30ea\u306b\u5206\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u9867\u5ba2\u3084\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3054\u3068\u306b\u8ffd\u8de1\u30bb\u30af\u30b7\u30e7\u30f3\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u691c\u7d22\u3084\u7ba1\u7406\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ffd\u8de1\u7bc4\u56f2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u696d\u306e\u3059\u3079\u3066\u306e\u8ca1\u52d9\u6d3b\u52d5\u3092\u7dcf\u5408\u7684\u306b\u7db2\u7f85\u3057\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7279\u5b9a\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u5185\u306e\u7279\u5b9a\u306e\u9805\u76ee\u307e\u305f\u306f\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u306e\u307f\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a73\u7d30\u30ec\u30d9\u30eb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53d6\u5f15\u306e\u4e3b\u8981\u8981\u7d20\uff08\u65e5\u4ed8\u3001\u5185\u5bb9\u3001\u95a2\u9023\u53e3\u5ea7\u3001\u91d1\u984d\u306a\u3069\uff09\u306e\u307f\u3092\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u95a2\u4fc2\u3059\u308b\u500b\u4eba\u307e\u305f\u306f\u56e3\u4f53\u306e\u8a73\u7d30\u306f\u53cd\u6620\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u500b\u4eba\u3001\u9867\u5ba2\u3001\u4ed5\u5165\u5148\u3001\u307e\u305f\u306f\u7279\u5b9a\u306e\u8cc7\u7523\u3054\u3068\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8a73\u7d30\u60c5\u5831\u3092\u542b\u3080\u3001\u3088\u308a\u5b8c\u5168\u304b\u3064\u5177\u4f53\u7684\u306a\u8868\u73fe\u304c\u63d0\u4f9b\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5404\u30a8\u30f3\u30c6\u30a3\u30c6\u30a3\u306e\u53d6\u5f15\u5c65\u6b74\u3068\u6b8b\u9ad8\u3092\u8a73\u7d30\u306b\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u540c\u4e00\u53e3\u5ea7\u306e\u660e\u7d30\u5143\u5e33\u306e\u5408\u8a08\u6b8b\u9ad8\u304a\u3088\u3073\u53d6\u5f15\u306f\u3001\u5e38\u306b\u5f53\u8a72\u53e3\u5ea7\u306e\u7dcf\u52d8\u5b9a\u5143\u5e33\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u6570\u5024\u3068\u4e00\u81f4\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u304c\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3092\u691c\u8a3c\u3059\u308b\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><b>\u3082\u3063\u3068\u898b\u308b:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3044\u307e\u3059\u3002<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Doi_chieu_So_cai_va_So_chi_tiet_Buoc_kiem_tra_song_con\"><\/span><b>\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u306e\u7167\u5408: \u91cd\u8981\u306a\u691c\u8a3c\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u306e\u6570\u5024\u304c\u4e00\u81f4\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u4e21\u8005\u306e\u7dad\u6301\u7ba1\u7406\u306f\u610f\u5473\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u6700\u3082\u91cd\u8981\u306a\u5185\u90e8\u7d71\u5236\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bang_tong_hop_chi_tiet\"><\/span><b>\u8a73\u7d30\u306a\u6982\u8981\u8868\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8a18\u9332\u306e\u6b63\u78ba\u6027\u3092\u691c\u8a3c\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u671f\u9593\u672b\u306b\u3059\u3079\u3066\u306e\u8a73\u7d30\u5143\u5e33\u306e\u30c7\u30fc\u30bf\u3092\u7d71\u5408\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\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;\">\u30aa\u30d6\u30b8\u30a7\u30af\u30c8\u306e\u30b0\u30eb\u30fc\u30d7\u5316: \u4f1a\u8a08\u58eb\u306f\u3001\u8ffd\u8de1\u5bfe\u8c61\u306e\u3059\u3079\u3066\u306e\u7279\u5b9a\u306e\u30aa\u30d6\u30b8\u30a7\u30af\u30c8 (\u500b\u3005\u306e\u9867\u5ba2\u3001\u500b\u3005\u306e\u4ed5\u5165\u5148\u3001\u500b\u3005\u306e\u5009\u5eab\u306a\u3069) \u3092\u30ea\u30b9\u30c8\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u51fa\u529b: \u5404\u5143\u5e33\u30da\u30fc\u30b8\u306e\u6700\u7d42\u6b8b\u9ad8\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6982\u8981: \u3053\u308c\u3089\u306e\u5024\u3092\u4e00\u822c\u7684\u306a\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8 (\u8a73\u7d30\u6982\u8981\u8868) \u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f8b\uff1a\u52d8\u5b9a\u79d1\u76ee131\uff08\u58f2\u639b\u91d1\uff09\u306b\u3064\u3044\u3066\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u8b1b\u5e2b\u306e\u4ed5\u8a33\u3092\u8a18\u9332\u3057\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002\u500b\u3005\u306e\u88dc\u52a9\u5143\u5e33\u3067\u306f\u3001\u4ee5\u4e0b\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;\">A\u793e\uff1a\u672a\u6255\u3044\u50b5\u52d91,000\u4e07VND\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u793e\uff1a\u672a\u6255\u3044\u50b5\u52d92,000\u4e07VND\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u793e\uff1a\u672a\u6255\u3044\u50b5\u52d9500\u4e07VND\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8981\u7d04\u5831\u544a\u66f8\u306e\u5408\u8a08\u91d1\u984d\u306f3,500\u4e07\u30c9\u30f3\u3067\u3059\u3002\u3053\u306e3,500\u4e07\u30c9\u30f3\u3068\u3044\u3046\u6570\u5b57\u306f\u3001\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u6bd4\u8f03\u3059\u308b\u76ee\u6a19\u5024\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_khop_voi_So_cai\"><\/span><b>\u5143\u5e33\u3068\u4e00\u81f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8981\u7d04\u8868\u306e\u5408\u8a08\u3092\u53d6\u5f97\u3057\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u30a2\u30ab\u30a6\u30f3\u30c8 131 \u306e\u671f\u672b\u6b8b\u9ad8\u3068\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u81f4\u3059\u308b\u5834\u5408: \u305d\u306e\u671f\u9593\u306e\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u526f\u8b1b\u5e2b\u306e\u30a8\u30f3\u30c8\u30ea\u306f\u6b63\u3057\u3044\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u4e00\u81f4\u304c\u3042\u308b\u5834\u5408: \u91cd\u8907\u3057\u305f\u30a8\u30f3\u30c8\u30ea\u3001\u7701\u7565\u3001\u307e\u305f\u306f\u30c7\u30fc\u30bf\u96c6\u7d04\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u30a8\u30e9\u30fc\u304c\u539f\u56e0\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u30892\u7a2e\u985e\u306e\u5143\u5e33\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u5b8c\u74a7\u306a\u4e8c\u91cd\u7167\u5408\u30b7\u30b9\u30c6\u30e0\u304c\u69cb\u7bc9\u3055\u308c\u307e\u3059\u3002\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u3078\u306e\u8a18\u9332\u306b\u79d1\u5b66\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u306a\u3051\u308c\u3070\u3001\u4f01\u696d\u306f\u8cc7\u7523\u306e\u640d\u5931\u3001\u8cb7\u639b\u91d1\u306e\u4e0d\u4e00\u81f4\u3001\u305d\u3057\u3066\u7a0e\u52d9\u7533\u544a\u306b\u304a\u3051\u308b\u91cd\u5927\u306a\u30ea\u30b9\u30af\u306b\u7c21\u5358\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u7167\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\u5b8c\u5168\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/p><\/blockquote>\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;\">\u8981\u7d04\u3059\u308b\u3068\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u306f\u5225\u3005\u306b\u5b58\u5728\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u7dcf\u5408\u5206\u6790\u300d\u306e\u539f\u5247\u306b\u5f93\u3063\u3066\u5e38\u306b\u9023\u643a\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u5168\u4f53\u3092\u628a\u63e1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u304c\u3001\u88dc\u52a9\u5143\u5e33\u306f\u500b\u3005\u306e\u9805\u76ee\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6df1\u5ea6\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u30892\u7a2e\u985e\u306e\u5143\u5e33\u3092\u9023\u643a\u3057\u3066\u6574\u7406\u30fb\u8a18\u9332\u3059\u308b\u3053\u3068\u306f\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8ca1\u52d9\u8af8\u8868\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u3001\u76e3\u67fb\u30fb\u67fb\u5bdf\u306e\u6e96\u5099\u306e\u305f\u3081\u306e\u91cd\u8981\u306a\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u307e\u305f\u306f\u898b\u76f4\u3057\u3092\u3054\u691c\u8a0e\u4e2d\u306e\u65b9\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u306e\u8a18\u9332\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u521d\u304b\u3089\u6a19\u6e96\u5316\u3059\u308b\u3053\u3068\u3092\u304a\u5fd8\u308c\u306a\u304f\u3002\u8a73\u7d30\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u30b5\u30dd\u30fc\u30c8\u306b\u3064\u3044\u3066\u306f\u3001MAN\uff08Master Accountant Network\uff09\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u3054\u76f8\u8ac7\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<p>&nbsp;<\/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>","protected":false},"excerpt":{"rendered":"<p>Ghi S\u1ed5 c\u00e1i v\u00e0 S\u1ed5 chi ti\u1ebft trong k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1eeb n\u0103m 2026 tr\u1edf \u0111i ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1eadp nh\u1eadt t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u2013 v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u1edbi thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, m\u1edf r\u1ed9ng ph\u1ea1m vi \u00e1p d\u1ee5ng, t\u0103ng quy\u1ec1n t\u1ef1 ch\u1ee7 trong thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o, \u0111\u1ed3ng th\u1eddi \u0111\u1ecbnh h\u01b0\u1edbng ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi IFRS v\u00e0 c\u00f4ng ngh\u1ec7 s\u1ed1 trong ghi s\u1ed5 k\u1ebf to\u00e1n n\u00f3i chung. V\u00ec v\u1eady, hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc v\u00e0 k\u1ef9 thu\u1eadt ghi s\u1ed5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7573,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7570","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\/7570","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=7570"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7570\/revisions"}],"predecessor-version":[{"id":7575,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7570\/revisions\/7575"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7573"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}