{"id":7592,"date":"2026-02-24T21:27:48","date_gmt":"2026-02-25T04:27:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7592"},"modified":"2026-02-24T21:27:48","modified_gmt":"2026-02-25T04:27:48","slug":"thuc-hien-but-toan-dieu-chinh-va-khoa-so","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/","title":{"rendered":"\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u3092\u5b9f\u884c\u3057\u3001\u4f1a\u8a08\u5e33\u7c3f\u3092\u7de0\u3081\u308b\u624b\u9806\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8abf\u6574\u4ed5\u8a33\u3068\u6c7a\u7b97\u6574\u7406\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u5168\u4f53\u306e\u6b63\u78ba\u6027\u3068\u900f\u660e\u6027\u3092\u5de6\u53f3\u3059\u308b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002Circular 99\/2025\/TT-BTC\u304cCircular 200\/2014\/TT-BTC\u306b\u6b63\u5f0f\u306b\u7f6e\u304d\u63db\u3048\u3089\u308c\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u9069\u7528\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u304c\u307e\u3059\u307e\u3059\u660e\u78ba\u306b\u306a\u308b\u306b\u3064\u308c\u3001\u671f\u672b\u8abf\u6574\u30d7\u30ed\u30bb\u30b9\u306f\u3082\u306f\u3084\u5358\u306a\u308b\u6280\u8853\u7684\u306a\u4f5c\u696d\u3067\u306f\u306a\u304f\u3001\u6226\u7565\u7684\u306a\u8ca1\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u30c4\u30fc\u30eb\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8cbb\u7528\u8a08\u4e0a\u3001\u53ce\u76ca\u914d\u5206\u3001\u5229\u76ca\u79fb\u8ee2\u306b\u304a\u3051\u308b\u5c0f\u3055\u306a\u8aa4\u308a\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u4e0d\u4e00\u81f4\u306b\u3064\u306a\u304c\u308a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u4f01\u696d\u306e\u8a55\u5224\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u306f\u3001\u6700\u65b0\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u4f53\u7cfb\u5316\u3057\u3001\u6b63\u78ba\u6027\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_la_gi\" >\u8abf\u6574\u4ed5\u8a33\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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Ban_chat_va_muc_dich_cua_but_toan_dieu_chinh\" >\u8abf\u6574\u4ed5\u8a33\u306e\u6027\u8cea\u3068\u76ee\u7684<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nguyen_tac_ke_toan_don_tich_Accrual_Basis\" >\u767a\u751f\u4e3b\u7fa9\u539f\u5247<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nguyen_tac_phu_hop_Matching_Principle\" >\u30de\u30c3\u30c1\u30f3\u30b0\u539f\u5247<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Cac_nhom_but_toan_dieu_chinh_trong_he_thong_ke_toan\" >\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u8abf\u6574\u4ed5\u8a33<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_sai_sot\" >\u30a8\u30e9\u30fc\u306e\u8abf\u6574\u30a8\u30f3\u30c8\u30ea<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_doanh_thu\" >\u53ce\u76ca\u8abf\u6574\u30a8\u30f3\u30c8\u30ea<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_chi_phi\" >\u539f\u4fa1\u8abf\u6574\u30a8\u30f3\u30c8\u30ea<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Dieu_chinh_cac_khoan_du_phong\" >\u8abf\u6574\u6761\u9805<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Quy_trinh_Khoa_so_ke_toan\" >\u4f1a\u8a08\u6c7a\u7b97\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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Kiem_tra_va_doi_soat\" >\u691c\u67fb\u3068\u691c\u8a3c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Trinh_tu_5_buoc_ket_chuyen_khoa_so_chuan_xac\" >\u6b63\u78ba\u306b\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u7de0\u3081\u5207\u308b\u305f\u3081\u306e 5 \u30b9\u30c6\u30c3\u30d7\u306e\u30d7\u30ed\u30bb\u30b9\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_1_%E2%80%93_Ket_chuyen_cac_khoan_giam_tru_doanh_thu\" >\u30b9\u30c6\u30c3\u30d71 \u2013 \u53ce\u76ca\u63a7\u9664\u306e\u79fb\u8ee2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_2_%E2%80%93_Ket_chuyen_doanh_thu_va_thu_nhap_khac\" >\u30b9\u30c6\u30c3\u30d72 \u2013 \u53ce\u76ca\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u53ce\u5165\u306e\u79fb\u8ee2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_3_%E2%80%93_Ket_chuyen_chi_phi_san_xuat_kinh_doanh_va_chi_phi_khac\" >\u30b9\u30c6\u30c3\u30d73 \u2013 \u751f\u7523\u8cbb\u3001\u4e8b\u696d\u8cbb\u3001\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u306e\u632f\u66ff<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_4_%E2%80%93_Xac_dinh_va_ket_chuyen_chi_phi_thue_TNDN\" >\u30b9\u30c6\u30c3\u30d74 \u2013 \u6cd5\u4eba\u7a0e\u8cbb\u7528\u306e\u6c7a\u5b9a\u3068\u79fb\u8ee2<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_5_%E2%80%93_Ket_chuyen_loi_nhuan_sau_thue_chua_phan_phoi\" >\u30b9\u30c6\u30c3\u30d75 \u2013 \u672a\u5206\u914d\u7a0e\u5f15\u5f8c\u5229\u76ca\u306e\u8b72\u6e21<\/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-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nhung_thay_doi_trong_yeu_va_rui_ro\" >\u91cd\u5927\u306a\u5909\u5316\u3068\u30ea\u30b9\u30af\u00a0<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Thay_doi_cau_truc_Bao_cao_tai_chinh\" >\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u9020\u306e\u5909\u66f4\u3002<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Chuyen_doi_sang_IFRS_va_gia_tri_hop_ly\" >IFRS\u3078\u306e\u79fb\u884c\u3068\u516c\u6b63\u4fa1\u5024<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Rui_ro_sai_sot_va_che_tai_xu_phat\" >\u30a8\u30e9\u30fc\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u30ea\u30b9\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#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-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#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=\"But_toan_dieu_chinh_la_gi\"><\/span><b>\u8abf\u6574\u4ed5\u8a33\u3068\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8abf\u6574\u4ed5\u8a33 <\/span><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u3001\u767a\u751f\u4e3b\u7fa9\u306b\u57fa\u3065\u3044\u3066\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u66f4\u65b0\u3057\u3001\u6b63\u78ba\u306b\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u524d\u306e\u671f\u9593\u306e\u7d42\u308f\u308a\u306b\u4f5c\u6210\u3055\u308c\u308b\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u8cbb\u7528\u304c\u767a\u751f\u3057\u305f\u6b63\u3057\u3044\u671f\u9593\u306b\u8a18\u9332\u3055\u308c\u3001\u53ce\u76ca\u304c\u8cbb\u7528\u3068\u4e00\u81f4\u3059\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8abf\u6574\u4ed5\u8a33\u3068\u6c7a\u7b97\u3092\u6b63\u78ba\u306b\u884c\u3046\u3053\u3068\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u624b\u9806\u3092\u8e0f\u307e\u306a\u3044\u3068\u3001\u4f01\u696d\u306e\u5229\u76ca\u304c\u6c34\u5897\u3057\u307e\u305f\u306f\u6b6a\u66f2\u3055\u308c\u3001\u6295\u8cc7\u5bb6\u3084\u7a0e\u52d9\u5f53\u5c40\u306b\u3068\u3063\u3066\u91cd\u5927\u306a\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_va_muc_dich_cua_but_toan_dieu_chinh\"><\/span><b>\u8abf\u6574\u4ed5\u8a33\u306e\u6027\u8cea\u3068\u76ee\u7684<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7595\" aria-describedby=\"caption-attachment-7595\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7595\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7595\" class=\"wp-caption-text\">\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u3068\u6c7a\u7b97\u30a8\u30f3\u30c8\u30ea\u3092\u5b9f\u884c\u3059\u308b\u6027\u8cea\u3068\u76ee\u7684\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u3001\u8abf\u6574\u4ed5\u8a33\u306e\u5b9f\u884c\u3068\u5e33\u7c3f\u306e\u7de0\u3081\u51e6\u7406\u3092\u5b8c\u5168\u306b\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u6b21\u306e 2 \u3064\u306e\u4f1a\u8a08\u306e\u57fa\u672c\u539f\u5247\u3092\u7fd2\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_don_tich_Accrual_Basis\"><\/span><b>\u767a\u751f\u4e3b\u7fa9\u539f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u6700\u65b0\u306e\u6307\u5c0e\u901a\u9054\u306b\u3088\u308c\u3070\u3001\u3059\u3079\u3066\u306e\u7d4c\u6e08\u30fb\u91d1\u878d\u53d6\u5f15\u306f\u3001\u8cc7\u91d1\u306e\u5b9f\u969b\u306e\u53d7\u6255\u6642\u70b9\u306b\u95a2\u308f\u3089\u305a\u3001\u767a\u751f\u6642\u306b\u8a18\u9332\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8abf\u6574\u4ed5\u8a33\u306e\u4f5c\u6210\u3068\u6c7a\u7b97\u6574\u7406\u306f\u3001\u3053\u306e\u539f\u5247\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u624b\u6bb5\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u4f8b\u3048\u3070\uff1a <\/b><span style=\"font-weight: 400;\">\u5f53\u8a72\u4f01\u696d\u306f12\u6708\u306b\u96fb\u6c17\u3092\u4f7f\u7528\u3057\u307e\u3057\u305f\u304c\u3001\u652f\u6255\u3044\u3068\u8acb\u6c42\u66f8\u306e\u53d7\u9818\u306f\u7fcc\u5e74\u306e1\u6708\u3067\u3057\u305f\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u300112\u670831\u65e5\u6642\u70b9\u3067\u96fb\u6c17\u6599\u91d1\u3092\u8a08\u4e0a\u3057\u3001\u3053\u306e\u8cbb\u7528\u304c\u5f53\u671f\u306e\u5831\u544a\u671f\u9593\u306b\u5c5e\u3059\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001\u8abf\u6574\u4ed5\u8a33\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_phu_hop_Matching_Principle\"><\/span><b>\u30de\u30c3\u30c1\u30f3\u30b0\u539f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u53ce\u76ca\u3068\u8cbb\u7528\u306f\u4e00\u8cab\u3057\u305f\u65b9\u6cd5\u3067\u8a18\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53ce\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u969b\u306b\u306f\u3001\u305d\u306e\u53ce\u76ca\u306e\u5275\u51fa\u306b\u95a2\u9023\u3059\u308b\u5bfe\u5fdc\u3059\u308b\u8cbb\u7528\u3082\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u696d\u7e3e\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_nhom_but_toan_dieu_chinh_trong_he_thong_ke_toan\"><\/span><b>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u8abf\u6574\u4ed5\u8a33<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u905499\/2025\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u8abf\u6574\u4ed5\u8a33\u304a\u3088\u3073\u6c7a\u7b97\u624b\u7d9a\u304d\u3092\u9069\u5207\u306b\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u58eb\u306f\u53d6\u5f15\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3066\u8abf\u6574\u9805\u76ee\u306e\u5404\u30b0\u30eb\u30fc\u30d7\u3092\u660e\u78ba\u306b\u5206\u985e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5404\u30b0\u30eb\u30fc\u30d7\u3092\u6b63\u78ba\u306b\u8b58\u5225\u3059\u308b\u3053\u3068\u306f\u3001\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30c7\u30fc\u30bf\u304c\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8abf\u6574\u4ed5\u8a33\u306e\u4e3b\u306a\u30b0\u30eb\u30fc\u30d7\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_sai_sot\"><\/span><b>\u30a8\u30e9\u30fc\u306e\u8abf\u6574\u30a8\u30f3\u30c8\u30ea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30bf\u30a4\u30d7\u306e\u4f1a\u8a08\u4ed5\u8a33\u306f\u3001\u901a\u5e38\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u307e\u305f\u306f\u898f\u5236\u5f53\u5c40\u306b\u3088\u308b\u691c\u67fb\u306e\u7d50\u679c\u3001\u98df\u3044\u9055\u3044\u3001\u8aa4\u308a\u3001\u307e\u305f\u306f\u4e0d\u9069\u5207\u306a\u8a18\u9332\u304c\u767a\u898b\u3055\u308c\u305f\u3068\u304d\u306b\u767a\u751f\u3057\u307e\u3059\u3002\u4f1a\u8a08\u58eb\u306f\u3001\u53d6\u5f15\u306e\u771f\u306e\u6027\u8cea\u3092\u53cd\u6620\u3057\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u8868\u3059\u305f\u3081\u306b\u3001\u6570\u5b57\u3092\u4fee\u6b63\u3057\u3066\u66f4\u65b0\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u4f8b\u3048\u3070\uff1a <\/b><span style=\"font-weight: 400;\">\u76e3\u67fb\u4e2d\u306b\u30013\u5104VND\u76f8\u5f53\u306e\u672a\u56de\u53ce\u53ce\u76ca\u9805\u76ee\u304c\u5165\u529b\u30df\u30b9\u306b\u3088\u308a3\u51043,000\u4e07VND\u3068\u3057\u3066\u8a18\u9332\u3055\u308c\u3001\u53e3\u5ea7511\u3068131\u306e\u6b8b\u9ad8\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u307e\u3057\u305f\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8aa4\u5dee\u306e\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u306f\u6b21\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7511: 3000\u4e07<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8131\u306b\u306f3000\u4e07\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_doanh_thu\"><\/span><b>\u53ce\u76ca\u8abf\u6574\u30a8\u30f3\u30c8\u30ea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u542b\u3080\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u524d\u53d7\u53ce\u76ca\uff1a\u524d\u53d7\u53ce\u76ca\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u304b\u3089\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e\u306e\u3001\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u7fa9\u52d9\u3092\u307e\u3060\u5c65\u884c\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u306e\u524d\u6255\u91d1\u306f\u3001\u73fe\u6642\u70b9\u3067\u306f\u5373\u6642\u53ce\u76ca\u8a8d\u8b58\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u5c06\u6765\u5c65\u884c\u3055\u308c\u308b\u3079\u304d\u7fa9\u52d9\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7d4c\u6e08\u7684\u306a\u89b3\u70b9\u304b\u3089\u8a00\u3048\u3070\u3001\u3053\u308c\u306f\u5275\u51fa\u3055\u308c\u305f\u53ce\u76ca\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u884c\u3063\u305f\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3067\u3059\u3002\u5951\u7d04\u6761\u4ef6\u306b\u5f93\u3063\u3066\u5546\u54c1\u304c\u7d0d\u54c1\u3055\u308c\u305f\u3001\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u305f\u5834\u5408\u306b\u306e\u307f\u3001\u4f01\u696d\u306f\u5bfe\u5fdc\u3059\u308b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u88c5\u4e2d\u306f\u3001\u6b21\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7fa9\u52d9\u306e\u5c65\u884c\u30ec\u30d9\u30eb\u3092\u6c7a\u5b9a\u3057\u307e\u3059 (\u5b8c\u4e86\u3057\u305f\u4f5c\u696d\u307e\u305f\u306f\u63d0\u4f9b\u3055\u308c\u305f\u4fa1\u5024\u306e 1TP\/3T \u6bd4\u7387\u306b\u57fa\u3065\u304d\u307e\u3059)\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u306e\u9069\u5207\u306a\u90e8\u5206\u3092\u73fe\u5728\u306e\u4f1a\u8a08\u671f\u9593\u306b\u5272\u308a\u5f53\u3066\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed5\u8a33\u3092\u8abf\u6574\u3057\u3066\u3001\u652f\u6255\u624b\u5f62\u3092\u6e1b\u3089\u3057\u3001\u671f\u9593\u306e\u53ce\u76ca\u3092\u5897\u3084\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3059\u3067\u306b\u7372\u5f97\u3057\u305f\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5834\u5408\u3001\u6b21\u306e\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u304c\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7 3387 \u2013 \u672a\u53ce\u53ce\u76ca<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee511 \u2013 \u8ca9\u58f2\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308b\u53ce\u76ca<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30b8\u30e3\u30fc\u30ca\u30eb \u30a8\u30f3\u30c8\u30ea\u306f\u6b21\u306e\u51e6\u7406\u3092\u5b9f\u884c\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u671f\u306e\u53ce\u76ca\u3092\u5897\u52a0\u3055\u305b\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u308c\u306b\u5fdc\u3058\u3066\u8ca0\u50b5\u984d\u3092\u6e1b\u3089\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u672a\u53ce\u53ce\u76ca\u3092\u6b63\u78ba\u306b\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u3001\u8ca1\u52d9\u8af8\u8868\u306f\u4e8b\u696d\u904b\u55b6\u306e\u771f\u306e\u7d50\u679c\u3092\u53cd\u6620\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4f1a\u8a08\u306b\u304a\u3051\u308b\u767a\u751f\u4e3b\u7fa9\u3068\u5bfe\u5fdc\u4e3b\u7fa9\u306e\u9075\u5b88\u3082\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u4f8b\u3048\u3070\uff1a <\/b><span style=\"font-weight: 400;\">2025\u5e741\u67081\u65e5\u3001A\u793e\u306fB\u793e\u3068\u4e8b\u696d\u6240\u30926\u304b\u6708\u9593\u62e1\u5f35\u3059\u308b\u8cc3\u8cb8\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u524d\u6255\u3044\u91d1\u3068\u3057\u30661\u51048,000\u4e07VND\u3092B\u793e\u306b\u652f\u6255\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u73fe\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001B \u5074\u306f\u6b21\u306e\u3088\u3046\u306b\u53d6\u5f15\u3092\u51e6\u7406\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7111: 1\u51048000\u4e07<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c83387\u306b\u306f1\u51048000\u4e07\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6bce\u6708\u3001B\u793e\u306f\u8abf\u6574\u4ed5\u8a33\u3092\u884c\u3044\u3001\u672a\u53ce\u53ce\u76ca\u3092\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306b\u3088\u308b\u53ce\u76ca\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002\u8abf\u6574\u4ed5\u8a33\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;\">\u501f\u65b9\u53e3\u5ea73387: 3000\u4e07<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8511\u306b\u306f3000\u4e07\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u8ee2\u9001\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u7d9a\u3051\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672a\u53ce\u53ce\u76ca\u306b\u3064\u3044\u3066\uff1a\u672a\u53ce\u53ce\u76ca\u3068\u306f\u3001\u4f01\u696d\u304c\u5f53\u671f\u4e2d\u306b\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u7fa9\u52d9\u3092\u5c65\u884c\u3057\u305f\u3082\u306e\u306e\u3001\u8a08\u4e0a\u6642\u70b9\u3067\u9867\u5ba2\u304b\u3089\u307e\u3060\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u53ce\u76ca\u3092\u6307\u3057\u307e\u3059\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u3053\u308c\u306f\u7d4c\u6e08\u7684\u306b\u306f\u5275\u51fa\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u5b9f\u969b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u306f\u307e\u3060\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u53ce\u76ca\u3067\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u3053\u306e\u53d6\u5f15\u3092\u51e6\u7406\u3059\u308b\u969b\u306b\u3001\u65e2\u306b\u9054\u6210\u3055\u308c\u305f\u4fa1\u5024\u306b\u5bfe\u5fdc\u3059\u308b\u53ce\u76ca\u3092\u8a18\u9332\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u4f01\u696d\u306e\u4ee3\u91d1\u8acb\u6c42\u6a29\u3092\u58f2\u639b\u91d1\u306e\u5897\u52a0\u306b\u53cd\u6620\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u672a\u53ce\u53ce\u76ca\u8abf\u6574\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5f53\u671f\u306e\u53ce\u76ca\u3092\u5897\u52a0\u3055\u305b\u308b\u3068\u540c\u6642\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u8cc7\u7523\uff08\u58f2\u639b\u91d1\uff09\u3092\u5897\u52a0\u3055\u305b\u307e\u3059\u3002\u672a\u53ce\u53ce\u76ca\u306e\u4e00\u822c\u7684\u306a\u30b1\u30fc\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;\">\u30ed\u30fc\u30f3\u304b\u3089\u306f\u5229\u606f\u3092\u5fb4\u53ce\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8907\u6570\u671f\u9593\u306b\u308f\u305f\u308b\u4e0d\u52d5\u7523\u306e\u30ea\u30fc\u30b9<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\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;\">\u501f\u65b9\u53e3\u5ea7 131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8511\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u3048\u3070\uff1a <\/b><span style=\"font-weight: 400;\">\u671f\u672b\u306bA\u793e\u306f2\u5104VND\u306e\u53ce\u76ca\u3092\u4e0a\u3052\u307e\u3057\u305f\u304c\u3001\u8acb\u6c42\u66f8\u3092\u8a18\u9332\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672a\u53ce\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\u8abf\u6574\u4ed5\u8a33:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7131: 2\u5104<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8511\u306b\u306f2\u5104\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_chi_phi\"><\/span><b>\u539f\u4fa1\u8abf\u6574\u30a8\u30f3\u30c8\u30ea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u542b\u3080\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u524d\u6255\u8cbb\u7528\uff1a\u524d\u6255\u8cbb\u7528\u3068\u306f\u3001\u4f01\u696d\u304c\u5b9f\u969b\u306b\u8ca0\u62c5\u3057\u305f\u8cbb\u7528\u3067\u3059\u304c\u3001\u305d\u306e\u4f7f\u7528\u307e\u305f\u306f\u7d4c\u6e08\u7684\u4fbf\u76ca\u306f\u5358\u4e00\u306e\u4f1a\u8a08\u671f\u9593\u3092\u8d85\u3048\u3066\u5f8c\u7d9a\u306e\u671f\u9593\u306b\u53ca\u3076\u3082\u306e\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u767a\u751f\u3057\u305f\u8cbb\u7528\u306e\u5168\u984d\u3092\u767a\u751f\u671f\u9593\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u3001\u307e\u305f\u306f\u5b9f\u969b\u306e\u4f7f\u7528\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u8ffd\u8de1\u3057\u3001\u914d\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u524d\u6255\u8cbb\u7528\u306e\u8abf\u6574\u4ed5\u8a33\u306f\u3001\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u5bfe\u5fdc\u539f\u5247\u306b\u6e96\u62e0\u3057\u3001\u5404\u671f\u9593\u306e\u696d\u7e3e\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u3092\u5bfe\u5fdc\u3059\u308b\u4f1a\u8a08\u671f\u9593\u306b\u9069\u5207\u306b\u914d\u5206\u3059\u308b\u305f\u3081\u306b\u884c\u308f\u308c\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u524d\u6255\u8cbb\u7528\u306b\u306f\u3001\u524d\u6255\u5bb6\u8cc3\u3001\u4fdd\u967a\u6599\u3001\u524d\u6255\u5e83\u544a\u5ba3\u4f1d\u8cbb\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u524d\u6255\u8cbb\u7528\u3092\u8abf\u6574\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u305d\u306e\u671f\u9593\u306e\u8cbb\u7528\u306e\u5897\u52a0\u3092\u8a18\u9332\u3057\u3001\u540c\u6642\u306b\u5bfe\u5fdc\u3059\u308b\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u6e1b\u5c11\u3055\u305b\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u57fa\u672c\u7684\u306b\u3001\u524d\u6255\u8cbb\u7528\u306f\u3001\u652f\u6255\u3044\u6642\u70b9\u3067\u306f\u4f01\u696d\u304c\u305d\u306e\u8cbb\u7528\u304c\u3082\u305f\u3089\u3059\u7d4c\u6e08\u7684\u4fbf\u76ca\u3092\u307e\u3060\u5341\u5206\u306b\u6d3b\u7528\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u8cc7\u7523\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306f\u3001\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u4f01\u696d\u304c\u5b9f\u969b\u306b\u305d\u306e\u4fbf\u76ca\u3092\u5f97\u308b\u306b\u3064\u308c\u3066\u3001\u5f90\u3005\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u914d\u5206\u671f\u9593\u304c\u5230\u6765\u3059\u308b\u305f\u3073\u306b\u3001\u4f1a\u8a08\u58eb\u306f\u8cc7\u7523\u4fa1\u5024\u306e\u4e00\u90e8\u3092\u8cbb\u7528\u306b\u632f\u308a\u66ff\u3048\u308b\u8abf\u6574\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u306e\u8abf\u6574\u306f\u3001\u4f1a\u8a08\u306b\u304a\u3051\u308b\u767a\u751f\u4e3b\u7fa9\u3068\u5bfe\u5fdc\u4e3b\u7fa9\u306b\u57fa\u3065\u304d\u3001\u8cbb\u7528\u304c\u4fbf\u76ca\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u3092\u78ba\u5b9f\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\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;\">\u501f\u65b9\u53e3\u5ea7 242<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95a2\u9023\u3059\u308b\u30a2\u30ab\u30a6\u30f3\u30c8\u304c\u3042\u308a\u307e\u3059\uff08111\u3001112\u3001\u2026\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5e74\u5ea6\u672b\u306b\u3001\u4f1a\u8a08\u58eb\u306f\u914d\u8ce6\u4ed5\u8a33\u3092\u884c\u3044\u3001\u4ee5\u524d\u306b\u8a08\u4e0a\u3057\u305f\u524d\u6255\u8cbb\u7528\u3092\u5f53\u671f\u306e\u5bfe\u5fdc\u3059\u308b\u751f\u7523\u8cbb\u7528\u304a\u3088\u3073\u4e8b\u696d\u8cbb\u7528\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8cbb\u7528\u306f\u7d4c\u6e08\u7684\u5229\u76ca\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u8a8d\u8b58\u3055\u308c\u3001\u4f01\u696d\u306e\u55b6\u696d\u6210\u7e3e\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/p>\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\u8cbb\u7528\u52d8\u5b9a\uff08641\u3001642\u3001\u2026\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7242\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u3048\u3070\uff1a<\/b><span style=\"font-weight: 400;\"> 2025\u5e741\u67081\u65e5\u3001C\u793e\u306fD\u793e\u30686\u30f6\u6708\u9593\u306e\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u8cc3\u8cb8\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001D\u793e\u306b\u73fe\u91d12\u51044\u5343\u4e07\u30c9\u30f3\u3092\u524d\u6255\u3044\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5f53\u6642\u3001\u7532\u306f\u6b21\u306e\u3088\u3046\u306b\u8a18\u9332\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7242: 2\u51044000\u4e07VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8111\u306b\u306f2\u51044\u5343\u4e07VND\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6bce\u6708\u3001\u5f53\u4e8b\u8005A\u306f\u8cc3\u8cb8\u8cbb\u7528\u306b\u5bfe\u3057\u3066\u4ee5\u4e0b\u306e\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7642: 4000\u4e07VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8242\u306b\u306f4000\u4e07VND\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8ee2\u9001\u5168\u4f53\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u5b9a\u671f\u7684\u306b\u7d99\u7d9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u6255\u8cbb\u7528\uff1a\u672a\u6255\u8cbb\u7528\u3068\u306f\u3001\u671f\u9593\u4e2d\u306b\u5b9f\u969b\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u306e\u3046\u3061\u3001\u671f\u672b\u307e\u3067\u306b\u4f01\u696d\u304c\u307e\u3060\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u4f1a\u8a08\u5e33\u7c3f\u306b\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044\u8cbb\u7528\u3067\u3059\u3002\u672a\u6255\u8cbb\u7528\u306e\u4fee\u6b63\u4ed5\u8a33\u3092\u884c\u3046\u969b\u3001\u4f1a\u8a08\u58eb\u306f\u5f53\u8a72\u671f\u9593\u306e\u8cbb\u7528\u306e\u5897\u52a0\u3092\u8a18\u9332\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u5bfe\u5fdc\u3059\u308b\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u652f\u6255\u3044\u306f\u7fcc\u671f\u306b\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u3053\u308c\u3089\u306e\u91d1\u984d\u306f\u77ed\u671f\u8ca0\u50b5\u306b\u5206\u985e\u3055\u308c\u3001\u901a\u5e38\u3001\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u300c\u672a\u6255\u8cbb\u7528\u300d\u3068\u3044\u3046\u540d\u79f0\u3067\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u672a\u6255\u8cbb\u7528\u3092\u6b63\u3057\u304f\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u767a\u751f\u4e3b\u7fa9\u304c\u78ba\u4fdd\u3055\u308c\u3001\u5831\u544a\u66f8\u4f5c\u6210\u6642\u70b9\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u5b9f\u969b\u306e\u8ca1\u52d9\u50b5\u52d9\uff08\u7fcc\u6708\u521d\u306b\u652f\u6255\u308f\u308c\u308b\u6708\u7d66\u8cbb\u7528\u3001\u672a\u6255\u3044\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u306a\u3069\uff09\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u3048\u3070\uff1a <\/b><span style=\"font-weight: 400;\">X\u793e\u3067\u306f\u3001\u6708\u672b\u306b\u7d4c\u7406\u90e8\u9580\u304c15,000,000 VND\u3001VAT 10%\u306e\u96fb\u6c17\u6599\u91d1\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u308a\u307e\u3057\u305f\u304c\u3001\u307e\u3060\u96fb\u529b\u4f1a\u793e\u306b\u652f\u6255\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u73fe\u539f\u4fa1\u306e\u8abf\u6574\u30a8\u30f3\u30c8\u30ea:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7642: 15,000,000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7133: 1,500,000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8331\u306b\u306f16,500,000 VND\u304c\u3042\u308a\u307e\u3059<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_chinh_cac_khoan_du_phong\"><\/span><b>\u8abf\u6574\u6761\u9805<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS No. 18\uff09\u306b\u3088\u308c\u3070\u3001\u5f15\u5f53\u91d1\u3068\u306f\u3001\u305d\u306e\u4fa1\u5024\u307e\u305f\u306f\u652f\u6255\u6642\u671f\u304c\u6b63\u78ba\u306b\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u8ca0\u50b5\u3092\u6307\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u73fe\u5728\u767a\u751f\u3057\u3066\u3044\u308b\u50b5\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u652f\u6255\u984d\u307e\u305f\u306f\u652f\u6255\u6642\u671f\u306b\u95a2\u3057\u3066\u4f9d\u7136\u3068\u3057\u3066\u63a8\u5b9a\u306e\u8981\u7d20\u304c\u6b8b\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u4e0a\u3001\u591a\u304f\u306e\u5f15\u5f53\u91d1\u306f\u3001\u95a2\u9023\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u65b9\u4fee\u6b63\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8cc7\u7523\u4fa1\u5024\u3092\u3088\u308a\u614e\u91cd\u306b\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u306f\u56de\u53ce\u306e\u53ef\u80fd\u6027\u3084\u6f5c\u5728\u7684\u30ea\u30b9\u30af\u306e\u30ec\u30d9\u30eb\u3092\u3088\u308a\u6b63\u78ba\u306b\u53cd\u6620\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u4f01\u696d\u306f\u3055\u307e\u3056\u307e\u306a\u7a2e\u985e\u306e\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u6700\u3082\u4e00\u822c\u7684\u306a\u3082\u306e\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;\">\u5728\u5eab\u8a55\u4fa1\u6e1b\u5f15\u5f53\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca0\u50b5\u5f15\u5f53\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cb8\u5012\u5f15\u5f53\u91d1<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5f15\u5f53\u91d1\u8a08\u4e0a\u306f\u3001\u307b\u307c\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u3001\u7279\u306b\u4f1a\u8a08\u671f\u9593\u672b\u306b\u5fc5\u305a\u884c\u3046\u5b9a\u671f\u7684\u306a\u696d\u52d9\u3067\u3059\u3002\u901a\u5e38\u3001\u5f15\u5f53\u91d1\u8a08\u4e0a\u306f\u3001\u6c7a\u7b97\u524d\u306e\u8abf\u6574\u4ed5\u8a33\u51e6\u7406\u4e2d\u306b\u8a18\u9332\u3055\u308c\u3001\u5831\u544a\u66f8\u4f5c\u6210\u6642\u70b9\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u305f\u6570\u5024\u3068\u306a\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30b8\u30e3\u30fc\u30ca\u30eb\u30a8\u30f3\u30c8\u30ea\u306f\u6b21\u3092\u5b9f\u884c\u3057\u307e\u3057\u305f:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8cbb\u7528\u52d8\u5b9a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e88\u5099\u53e3\u5ea7\u304c\u3042\u308a\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\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_Khoa_so_ke_toan\"><\/span><b>\u4f1a\u8a08\u6c7a\u7b97\u624b\u7d9a\u304d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8abf\u6574\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u3092\u5b9f\u884c\u3057\u3001\u6c7a\u7b97\u6bb5\u968e\u3067\u5e33\u7c3f\u3092\u9589\u3058\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_va_doi_soat\"><\/span><b>\u691c\u67fb\u3068\u691c\u8a3c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8abf\u6574\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u30ec\u30b8\u304b\u3089\u751f\u6210\u3055\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u3068\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u306b\u3088\u3063\u3066\u5f37\u529b\u306b\u30b5\u30dd\u30fc\u30c8\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;\">\u8a18\u9332\u306e\u8abf\u6574: \u7dcf\u52d8\u5b9a\u5143\u5e33\u304c\u8a73\u7d30\u5143\u5e33 100% \u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9f\u5730\u68da\u5378: \u5009\u5eab\u3068\u73fe\u91d1\u8cc7\u91d1\u306e\u5b9f\u5730\u68da\u5378\u3092\u5b9f\u65bd\u3057\u3001\u4e3b\u8981\u306a\u9867\u5ba2\/\u4ed5\u5165\u5148\u3068\u306e\u58f2\u639b\u91d1\/\u8cb7\u639b\u91d1\u8abf\u6574\u660e\u7d30\u66f8\u306b\u7f72\u540d\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u5909\u66f4\u306b\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044:<\/b><span style=\"font-weight: 400;\"> \u4e00\u90e8\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u306f\u3001Circular 99\/2025\u306b\u5f93\u3063\u3066\u8a73\u7d30\u306b\u82e5\u5e72\u306e\u5909\u66f4\u304c\u884c\u308f\u308c\u307e\u3057\u305f\uff08\u4f8b\uff1a\u8ca1\u52d9\u6e96\u5099\u91d1\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\uff09\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trinh_tu_5_buoc_ket_chuyen_khoa_so_chuan_xac\"><\/span><b>\u6b63\u78ba\u306b\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u7de0\u3081\u5207\u308b\u305f\u3081\u306e 5 \u30b9\u30c6\u30c3\u30d7\u306e\u30d7\u30ed\u30bb\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7594\" aria-describedby=\"caption-attachment-7594\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7594\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7594\" class=\"wp-caption-text\">\u8abf\u6574\u4ed5\u8a33\u3092\u5b9f\u884c\u3057\u3001\u5e33\u7c3f\u3092\u7de0\u3081\u308b\u624b\u9806\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u3092\u4f5c\u6210\u3057\u3066\u5e33\u7c3f\u3092\u7de0\u3081\u308b\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u30c7\u30fc\u30bf\u306e\u77db\u76fe\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u8ad6\u7406\u7684\u306a\u9806\u5e8f\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Ket_chuyen_cac_khoan_giam_tru_doanh_thu\"><\/span><b>\u30b9\u30c6\u30c3\u30d71 \u2013 \u53ce\u76ca\u63a7\u9664\u306e\u79fb\u8ee2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u53d6\u5f15\u5272\u5f15\u3001\u8ca9\u58f2\u63a7\u9664\u3001\u8fd4\u54c1\u306a\u3069\u306e\u3059\u3079\u3066\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u6b8b\u9ad8\uff08\u53e4\u3044 511 \u30a2\u30ab\u30a6\u30f3\u30c8\u307e\u305f\u306f 521 \u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u30b5\u30d6\u30a2\u30ab\u30a6\u30f3\u30c8\u3067\u500b\u5225\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\uff09\u3092\u8ee2\u9001\u3057\u3066\u3001\u7d14\u53ce\u76ca\u3092\u6c7a\u5b9a\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;\">\u501f\u65b9\u53e3\u5ea7 511<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8521\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Ket_chuyen_doanh_thu_va_thu_nhap_khac\"><\/span><b>\u30b9\u30c6\u30c3\u30d72 \u2013 \u53ce\u76ca\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u53ce\u5165\u306e\u79fb\u8ee2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u52d8\u5b9a 511 \u306e\u7d14\u53ce\u76ca\u3068\u52d8\u5b9a 711 \u306e\u305d\u306e\u4ed6\u306e\u53ce\u76ca\u3092\u3059\u3079\u3066\u52d8\u5b9a 911 \u306e\u8cb8\u65b9\u306b\u632f\u308a\u66ff\u3048\u307e\u3059 (\u696d\u7e3e\u306e\u78ba\u5b9a)\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7511\u3068711<\/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<h4><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Ket_chuyen_chi_phi_san_xuat_kinh_doanh_va_chi_phi_khac\"><\/span><b>\u30b9\u30c6\u30c3\u30d73 \u2013 \u751f\u7523\u8cbb\u3001\u4e8b\u696d\u8cbb\u3001\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u306e\u632f\u66ff<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u30bf\u30a4\u30d7 6 \u304a\u3088\u3073 8 \u306e\u8cbb\u7528\u52d8\u5b9a\u3092\u30a2\u30ab\u30a6\u30f3\u30c8 911 \u306e\u501f\u65b9\u5074\u306b\u8ee2\u9001\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea:<\/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;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u306f632\u3001635\u3001641\u3001642\u3001811\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Xac_dinh_va_ket_chuyen_chi_phi_thue_TNDN\"><\/span><b>\u30b9\u30c6\u30c3\u30d74 \u2013 \u6cd5\u4eba\u7a0e\u8cbb\u7528\u306e\u6c7a\u5b9a\u3068\u79fb\u8ee2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u5229\u76ca\uff08\u8cb8\u65b9\u6b8b\u9ad8911\uff09\u306b\u57fa\u3065\u3044\u3066\u3001\u5f53\u671f\u6cd5\u4eba\u7a0e\u3068\u7e70\u5ef6\u6cd5\u4eba\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a821\uff08\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee3334\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u6b21\u306b\u3001\u7a0e\u91d1\u8cbb\u7528\u3092\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee911\u3001\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee821\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Ket_chuyen_loi_nhuan_sau_thue_chua_phan_phoi\"><\/span><b>\u30b9\u30c6\u30c3\u30d75 \u2013 \u672a\u5206\u914d\u7a0e\u5f15\u5f8c\u5229\u76ca\u306e\u8b72\u6e21<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u53e3\u5ea7 911 \u306e\u6700\u7d42\u6b8b\u9ad8\u3092\u6c7a\u5b9a\u3057\u3001\u53e3\u5ea7 421 \u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u76ca\u304c\u3042\u308b\u5834\u5408\uff1a\u501f\u65b9\u53e3\u5ea7 911 \/ \u8cb8\u65b9\u53e3\u5ea7 421\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u640d\u5931\u304c\u3042\u308b\u5834\u5408: \u501f\u65b9\u53e3\u5ea7 421 \/ \u8cb8\u65b9\u53e3\u5ea7 911\u3002<\/span><\/li>\n<\/ul>\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=\"Nhung_thay_doi_trong_yeu_va_rui_ro\"><\/span><b>\u91cd\u5927\u306a\u5909\u5316\u3068\u30ea\u30b9\u30af\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ed5\u8a33\u3092\u4fee\u6b63\u3057\u3066\u5e33\u7c3f\u3092\u7de0\u3081\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u6a29\u5a01\u3068\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u6b21\u306e\u65b0\u3057\u3044\u70b9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_cau_truc_Bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u9020\u306e\u5909\u66f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u4ee5\u964d\u3001\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u306f\u6b63\u5f0f\u306b\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\uff08Statement of Finance\uff09\u3068\u547c\u3070\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u9805\u76ee\u306e\u914d\u7f6e\u306b\u306f\u3001\u8abf\u6574\u4ed5\u8a33\u3001\u7279\u306b\u5b9f\u969b\u306e\u666f\u6c17\u5faa\u74b0\u306b\u57fa\u3065\u3044\u305f\u77ed\u671f\u8cc7\u7523\u3068\u9577\u671f\u8cc7\u7523\u306e\u533a\u5206\u306b\u95a2\u3059\u308b\u6975\u3081\u3066\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_sang_IFRS_va_gia_tri_hop_ly\"><\/span><b>IFRS\u3078\u306e\u79fb\u884c\u3068\u516c\u6b63\u4fa1\u5024<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8cb4\u793e\u304cIFRS\u5c0e\u5165\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306e\u6bb5\u968e\u306b\u3042\u308b\u5834\u5408\u3001\u4fee\u6b63\u4ed5\u8a33\u3068\u6c7a\u7b97\u51e6\u7406\u306b\u306f\u3001\u8cc7\u7523\u4fa1\u5024\u3092\u539f\u4fa1\u304b\u3089\u516c\u6b63\u4fa1\u5024\u306b\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u8a55\u4fa1\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u8ab2\u984c\u3068\u306a\u308a\u3001\u78ba\u56fa\u305f\u308b\u5c02\u9580\u5bb6\u306b\u3088\u308b\u8a3c\u62e0\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_sai_sot_va_che_tai_xu_phat\"><\/span><b>\u30a8\u30e9\u30fc\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u30ea\u30b9\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30a8\u30e9\u30fc\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u30ea\u30b9\u30af\u3001\u5177\u4f53\u7684\u306b\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;\">\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u306e\u7701\u7565\u306b\u3088\u308b\u30a8\u30e9\u30fc: \u3053\u308c\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306b\u77db\u76fe\u304c\u751f\u3058\u3001\u8ca1\u52d9\u304a\u3088\u3073\u4f1a\u8a08\u5206\u91ce\u306e\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u7533\u544a\u4e0d\u8db3\u7a0e\u984d\u306b\u5bfe\u3057\u3066 10% \u304b\u3089 20% \u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u632f\u66ff\u9806\u5e8f\u306e\u8aa4\u308a\uff1a\u672a\u914d\u5f53\u5229\u76ca\u304c\u6b6a\u3081\u3089\u308c\u3001\u914d\u5f53\u91d1\u306e\u5206\u914d\u306b\u5f71\u97ff\u3092\u53ca\u307c\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\/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;\">\u3054\u89a7\u306e\u3068\u304a\u308a\u3001\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u306fVAS18\u3078\u306e\u6e96\u62e0\u8981\u4ef6\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u671f\u9593\u4e2d\u306b\u5f15\u5f53\u91d1\u3092\u5341\u5206\u306b\u304b\u3064\u6b63\u78ba\u306b\u8a2d\u5b9a\u3057\u306a\u3044\u3068\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4e0d\u6b63\u78ba\u3055\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u304f\u3001\u5229\u76ca\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3001\u305d\u3057\u3066\u4f01\u696d\u306e\u8a55\u5224\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u72b6\u6cc1\u3067\u306f\u3001\u4f1a\u8a08\u898f\u5236\u306e\u6570\u591a\u304f\u306e\u5909\u66f4\u3068\u900f\u660e\u6027\u8981\u4ef6\u306e\u5f37\u5316\u306b\u3088\u308a\u3001\u4f1a\u8a08\u58eb\u3068\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u306f\u3001\u6c7a\u7b97\u524d\u306e\u5fc5\u9808\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u624b\u9806\u3068\u3057\u3066\u3001\u7dca\u6025\u6642\u5bfe\u5fdc\u8a08\u753b\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cb4\u793e\u306e\u5f15\u5f53\u30d7\u30ed\u30bb\u30b9\u306e\u898b\u76f4\u3057\u3001\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u306e\u6a19\u6e96\u5316\u3001\u307e\u305f\u306f\u65b0\u3057\u3044\u898f\u5236\u306b\u5f93\u3063\u305f\u6c7a\u7b97\u624b\u7d9a\u304d\u306e\u6700\u9069\u5316\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001MAN \u2013 Master Accountant Network \u306b\u7a4d\u6975\u7684\u306b\u9023\u7d61\u3057\u3066\u3001\u6700\u3082\u6b63\u78ba\u306a\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3066\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>Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5 l\u00e0 b\u01b0\u1edbc then ch\u1ed1t quy\u1ebft \u0111\u1ecbnh \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a to\u00e0n b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng International Financial Reporting Standards (IFRS) ng\u00e0y c\u00e0ng r\u00f5 r\u00e0ng, quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh cu\u1ed1i k\u1ef3 kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 thao t\u00e1c k\u1ef9 thu\u1eadt m\u00e0 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh chi\u1ebfn l\u01b0\u1ee3c. M\u1ed9t sai s\u00f3t nh\u1ecf trong tr\u00edch tr\u01b0\u1edbc chi ph\u00ed, ph\u00e2n b\u1ed5 doanh thu hay k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch ngh\u0129a v\u1ee5 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7592","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\/7592","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=7592"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7592\/revisions"}],"predecessor-version":[{"id":7596,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7592\/revisions\/7596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7593"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}