{"id":7598,"date":"2026-02-25T19:11:42","date_gmt":"2026-02-26T02:11:42","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7598"},"modified":"2026-02-25T21:25:53","modified_gmt":"2026-02-26T04:25:53","slug":"cach-ghi-nhan-dat-thue-tra-tien-hang-nam","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/","title":{"rendered":"\u5e74\u6255\u3044\u3067\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306f\u56fa\u5b9a\u8cc7\u7523\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u304b?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u6bce\u5e74\u652f\u6255\u308f\u308c\u308b\u571f\u5730\u8cc3\u501f\u6599\u306f\u3001\u672c\u8cea\u7684\u306b\u306f\u5b9a\u671f\u7684\u306a\u571f\u5730\u4f7f\u7528\u6599\u3067\u3042\u308a\u3001\u4f01\u696d\u306e\u9577\u671f\u6240\u6709\u306e\u305f\u3081\u306e\u8cc7\u7523\u3092\u5275\u51fa\u3059\u308b\u6295\u8cc7\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u3001\u6bce\u5e74\u8cc3\u501f\u3059\u308b\u571f\u5730\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u5897\u984d\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u9054 45\/2013\/TT-BTC \u304a\u3088\u3073\u305d\u306e\u6539\u6b63\u901a\u9054 147\/2016\/TT-BTC\u3001\u901a\u9054 28\/2017\/TT-BTC \u306b\u3088\u308c\u3070\u3001\u571f\u5730\u4f7f\u7528\u6a29\u306f\u3001\u4f01\u696d\u304c\u5b89\u5b9a\u3057\u305f\u9577\u671f\u306e\u571f\u5730\u4f7f\u7528\u6a29\u3092\u6709\u3059\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u571f\u5730\u4f7f\u7528\u6a29\u304c\u5408\u6cd5\u7684\u306b\u8b72\u6e21\u3055\u308c\u305f\u5834\u5408\u306b\u306e\u307f\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1uLAD3UK0ZGX6n7bsHgqKz202tpCJq3i9\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u6982\u8981\u30d5\u30a1\u30a4\u30eb\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Phan_biet_cac_hinh_thuc_su_dung_dat_va_cach_ghi_nhan_ke_toan\" >\u3055\u307e\u3056\u307e\u306a\u571f\u5730\u5229\u7528\u5f62\u614b\u3092\u533a\u5225\u3057\u3001\u305d\u308c\u3092\u4f1a\u8a08\u306b\u8a18\u9332\u3059\u308b\u65b9\u6cd5\u3092\u5b66\u3073\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Hach_toan_tien_thue_dat_tra_hang_nam_trong_giai_doan_dau_tu\" >\u6295\u8cc7\u30d5\u30a7\u30fc\u30ba\u306b\u304a\u3051\u308b\u5e74\u9593\u306e\u571f\u5730\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3044\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Nguyen_tac_quan_ly_tai_san_co_dinh_trong_doanh_nghiep\" >\u4f01\u696d\u306b\u304a\u3051\u308b\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u306e\u539f\u5247<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Phan_loai_tai_san_co_dinh_theo_muc_dich_su_dung\" >\u56fa\u5b9a\u8cc7\u7523\u3092\u4f7f\u7528\u76ee\u7684\u5225\u306b\u5206\u985e\u3057\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Tai_san_co_dinh_huu_hinh\" >\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/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\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Tai_san_co_dinh_vo_hinh\" >\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#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-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#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=\"Phan_biet_cac_hinh_thuc_su_dung_dat_va_cach_ghi_nhan_ke_toan\"><\/span><b>\u3055\u307e\u3056\u307e\u306a\u571f\u5730\u5229\u7528\u5f62\u614b\u3092\u533a\u5225\u3057\u3001\u305d\u308c\u3092\u4f1a\u8a08\u306b\u8a18\u9332\u3059\u308b\u65b9\u6cd5\u3092\u5b66\u3073\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e74\u9593\u8cc3\u501f\u306b\u3088\u308b\u571f\u5730\u304c\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u3053\u306e\u571f\u5730\u5229\u7528\u5f62\u614b\u3092\u3001\u73fe\u884c\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4ed6\u306e\u571f\u5730\u5229\u7528\u5f62\u614b\u3068\u6bd4\u8f03\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u5f62\u614b\uff08\u571f\u5730\u306e\u5272\u5f53\u3001\u8b72\u6e21\u3001\u4e00\u62ec\u501f\u5730\u3001\u5e74\u9593\u501f\u5730\u306a\u3069\uff09\u306b\u3088\u3063\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u3084\u8cbb\u7528\u51e6\u7406\u306f\u5168\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u4f01\u696d\u304c\u3055\u307e\u3056\u307e\u306a\u571f\u5730\u5229\u7528\u5f62\u614b\u3068\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u4f1a\u8a08\u65b9\u6cd5\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u5f53\u521d\u306e\u30b3\u30b9\u30c8\u3092\u8a18\u9332\u3057\u305f\u308a\u3001\u7a0e\u91d1\u3092\u7cbe\u7b97\u3059\u308b\u3068\u304d\u306b\u63a7\u9664\u53ef\u80fd\u306a\u8cbb\u7528\u3092\u6c7a\u5b9a\u3057\u305f\u308a\u3059\u308b\u969b\u306b\u8aa4\u308a\u3092\u56de\u907f\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;\"> \u3055\u307e\u3056\u307e\u306a\u571f\u5730\u5229\u7528\u5f62\u614b\u3092\u533a\u5225\u3057\u3001\u305d\u308c\u3092\u4f1a\u8a08\u306b\u8a18\u9332\u3059\u308b\u65b9\u6cd5\u3092\u5b66\u3073\u307e\u3059\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 46.8687%;\"><b>\u571f\u5730\u5229\u7528\u30d1\u30bf\u30fc\u30f3<\/b><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><b>\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/b><\/td>\n<td style=\"text-align: center; width: 28.8889%;\"><b>\u4f1a\u8a08<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\u56fd\u306f\u571f\u5730\u4f7f\u7528\u6a29\u306b\u5bfe\u3059\u308b\u4ee3\u91d1\u3092\u652f\u6255\u3063\u3066\u571f\u5730\u3092\u5272\u308a\u5f53\u3066\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\u6301\u3063\u3066\u3044\u308b\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u5897\u52a0\u3055\u305b\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\u571f\u5730\u4f7f\u7528\u6a29\u306e\u6cd5\u7684\u8b72\u6e21\u3092\u53d7\u3051\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\u6301\u3063\u3066\u3044\u308b\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u5897\u52a0\u3055\u305b\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\u5e74\u6255\u3044\u306e\u571f\u5730\u30ea\u30fc\u30b9\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\u306a\u3044\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\u671f\u9593\u4e2d\u306e\u8cbb\u7528\u306e\u4f1a\u8a08<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\u4e00\u6642\u91d1\u3067\u8cc3\u501f\u3057\u305f\u571f\u5730\uff08\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u306a\u3044\u3082\u306e\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\u306a\u3044\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\u6bb5\u968e\u7684\u306b\u30b3\u30b9\u30c8\u306b\u914d\u5206\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5e74\u9593\u652f\u6255\u306e\u571f\u5730\u30ea\u30fc\u30b9\u306e\u5834\u5408\u3001\u4f01\u696d\u306f\u4f7f\u7528\u671f\u9593\u3054\u3068\u306b\u8cc3\u6599\u3092\u652f\u6255\u3046\u3060\u3051\u3067\u3001\u9577\u671f\u7684\u306a\u6240\u6709\u6a29\u3092\u78ba\u7acb\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u8cbb\u7528\u306f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u304c\u6b63\u3057\u304f\u8a18\u9332\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4f01\u696d\u306f\u6b21\u306e\u3088\u3046\u306a\u4e8b\u614b\u306b\u9665\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u306e\u8aa4\u308a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u7cbe\u7b97\u6642\u306b\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3092\u507d\u3063\u3066\u7533\u544a\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u4e2d\u306b\u8ab2\u7a0e\u6240\u5f97\u304c\u4e0a\u65b9\u4fee\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_tien_thue_dat_tra_hang_nam_trong_giai_doan_dau_tu\"><\/span><b>\u6295\u8cc7\u30d5\u30a7\u30fc\u30ba\u306b\u304a\u3051\u308b\u5e74\u9593\u306e\u571f\u5730\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3044\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5b9f\u65bd\u307e\u305f\u306f\u69cb\u7bc9\u4e2d\u306e\u4f01\u696d\u304c\u72af\u3057\u304c\u3061\u306a\u9593\u9055\u3044\u306f\u3001\u571f\u5730\u30ea\u30fc\u30b9\u8cbb\u7528\u3092\u6b21\u306e\u3082\u306e\u306b\u542b\u3081\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee242 \u2013 \u524d\u6255\u8cbb\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee154 \u2013 \u4ed5\u639b\u54c1\u751f\u7523\u8cbb<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u901a\u905445\/2013\/TT-BTC\u7b2c4\u6761\u7b2c2\u9805d\u9805\u306b\u3088\u308c\u3070\u3001\u5e74\u9593\u306e\u571f\u5730\u30ea\u30fc\u30b9\u6599\u306f\u3001\u767a\u751f\u3057\u305f\u671f\u9593\u306b\u751f\u7523\u7d4c\u8cbb\u304a\u3088\u3073\u4e8b\u696d\u7d4c\u8cbb\u3068\u3057\u3066\u76f4\u3061\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u516c\u5f0f\u30ec\u30bf\u30fc 85722\/CT-TTHT \u306e\u6307\u793a\u306b\u3088\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u571f\u5730\u3092\u5e74\u984d\u8cc3\u501f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8cc3\u501f\u984d\u306f\u5404\u5e74\u5ea6\u306e\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528\u306b\u7b97\u5165\u3055\u308c\u308b\u3002\u300d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3064\u307e\u308a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u571f\u5730\u4e0a\u306e\u5efa\u8a2d\u5de5\u4e8b\u306e\u4fa1\u5024\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u8a31\u53ef\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8907\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u5272\u308a\u5f53\u3066\u3092\u4fdd\u7559\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u5834\u3084\u30aa\u30d5\u30a3\u30b9\u30d3\u30eb\u306e\u5143\u3005\u306e\u8cbb\u7528\u306b\u8ffd\u52a0\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u307e\u3060\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u571f\u5730\u30ea\u30fc\u30b9\u6599\u306f\u305d\u306e\u671f\u9593\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u539f\u5247\u3092\u9806\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6b21\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6027\u8cea\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u4e2d\u306b\u9061\u53ca\u7684\u306a\u8abf\u6574\u3092\u884c\u308f\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7533\u544a\u6642\u306b\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_quan_ly_tai_san_co_dinh_trong_doanh_nghiep\"><\/span><b>\u4f01\u696d\u306b\u304a\u3051\u308b\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u306e\u539f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e74\u9593\u652f\u6255\u3044\u30d9\u30fc\u30b9\u3067\u8cc3\u501f\u3055\u308c\u305f\u571f\u5730\u306f\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u4f01\u696d\u306f\u4e00\u822c\u7684\u306a\u898f\u5236\u306b\u5f93\u3063\u3066\u8cc7\u7523\u3092\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cc7\u7523\u4f1a\u8a08\u304c\u4e00\u8cab\u3057\u3066\u900f\u660e\u6027\u3092\u4fdd\u3061\u3001\u6cd5\u7684\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u901a\u905445\/2013\/TT-BTC\u7b2c5\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u7ba1\u7406\u304a\u3088\u3073\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306e\u539f\u5247\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u539f\u5247\u306f\u3001\u8cc7\u7523\u306e\u8a18\u9332\u3001\u4fa1\u5024\u3001\u4f7f\u7528\u72b6\u6cc1\u3092\u53b3\u5bc6\u306b\u7ba1\u7406\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u68da\u5378\u3057\u3001\u7a0e\u52d9\u7533\u544a\u3001\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u3092\u884c\u3046\u305f\u3081\u306e\u91cd\u8981\u306a\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u8868\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u3044\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;\"> \u8cc7\u7523\u7ba1\u7406\u3068\u8ffd\u8de1\u306e\u539f\u5247\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9f\u884c\u8981\u6c42<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6cd5\u7684\u6587\u66f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5fc5\u8981\u306a\u5951\u7d04\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u5f15\u304d\u6e21\u3057\u66f8\u985e\u306f\u3059\u3079\u3066\u63c3\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30c8\u30e9\u30c3\u30af\u5024<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5f53\u521d\u306e\u30b3\u30b9\u30c8\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3001\u6b8b\u5b58\u4fa1\u5024\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6e05\u7b97\u3092\u5f85\u3064\u8cc7\u7523<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6e1b\u4fa1\u511f\u5374\u306f\u4f9d\u7136\u3068\u3057\u3066\u7ba1\u7406\u304a\u3088\u3073\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8cc7\u7523\u306f\u5b8c\u5168\u306b\u6e1b\u4fa1\u511f\u5374\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u307e\u3060\u4f7f\u7528\u4e2d\u306e\u5834\u5408\u306f\u76e3\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u4ee5\u4e0b\u3092\u5b9f\u65bd\u3059\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30d1\u30c6\u30a3\u3054\u3068\u306b\u500b\u5225\u306e\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u756a\u53f7\u4ed8\u3051\u3068\u660e\u78ba\u306a\u5206\u985e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306a\u68da\u5378\u3057\u3092\u5b9f\u65bd\u3059\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u3054\u3068\u306e\u4fa1\u683c\u5909\u52d5\u3092\u8ffd\u8de1\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_tai_san_co_dinh_theo_muc_dich_su_dung\"><\/span><b>\u56fa\u5b9a\u8cc7\u7523\u3092\u4f7f\u7528\u76ee\u7684\u5225\u306b\u5206\u985e\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u901a\u905445\/2013\/TT-BTC\u7b2c6\u6761\u7b2c1\u9805\u306b\u3088\u308c\u3070\u3001\u4f01\u696d\u306e\u56fa\u5b9a\u8cc7\u7523\u306f\u4e3b\u306b2\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u3051\u3089\u308c\u307e\u3059\uff08\u5e74\u9593\u652f\u6255\u3044\u3067\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u3092\u9664\u304f\uff09\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_co_dinh_huu_hinh\"><\/span><b>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u4f01\u696d\u304c\u76ee\u8996\u3067\u304d\u3001\u5728\u5eab\u7ba1\u7406\u3067\u304d\u3001\u751f\u7523\u6d3b\u52d5\u3084\u4e8b\u696d\u6d3b\u52d5\u306b\u76f4\u63a5\u53c2\u52a0\u3067\u304d\u308b\u3001\u7279\u5b9a\u306e\u7269\u7406\u7684\u5f62\u614b\u3092\u6301\u3064\u8cc7\u7523\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u8cc7\u7523\u3092\u6b63\u3057\u304f\u5206\u985e\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u58eb\u306f\u539f\u4fa1\u3001\u6e1b\u4fa1\u511f\u5374\u671f\u9593\u3001\u9069\u5207\u306a\u7ba1\u7406\u65b9\u6cd5\u3092\u6b63\u78ba\u306b\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u4ee5\u4e0b\u306e\u7a2e\u985e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5c4b\u3001\u5efa\u7269<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6a5f\u68b0\u3001\u751f\u7523\u30e9\u30a4\u30f3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u901a\u6a5f\u95a2<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u88c5\u7f6e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u591a\u5e74\u751f\u6a39\u6728\u3001\u5bb6\u755c\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_co_dinh_vo_hinh\"><\/span><b>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u7279\u5b9a\u306e\u7269\u7406\u7684\u5f62\u614b\u3092\u6709\u3055\u306a\u3044\u3082\u306e\u306e\u3001\u4e8b\u696d\u306b\u9577\u671f\u7684\u306a\u7d4c\u6e08\u7684\u4fbf\u76ca\u3092\u3082\u305f\u3089\u3057\u3001\u901a\u905445\/2013\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u305f\u8a8d\u8b58\u57fa\u6e96\u3092\u5b8c\u5168\u306b\u6e80\u305f\u3059\u8cc7\u7523\u3067\u3059\u3002\u5e74\u9593\u8cc3\u501f\u6599\u3067\u8cc3\u501f\u3055\u308c\u3066\u3044\u308b\u571f\u5730\uff08\u5f53\u671f\u306b\u306e\u307f\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\uff09\u3068\u306f\u7570\u306a\u308a\u3001\u3053\u306e\u8cc7\u7523\u7fa4\u306f\u901a\u5e38\u3001\u5b89\u5b9a\u3057\u305f\u9577\u671f\u7684\u4fa1\u5024\u3092\u6709\u3059\u308b\u6cd5\u7684\u6240\u6709\u6a29\u307e\u305f\u306f\u5229\u7528\u6a29\u304b\u3089\u751f\u3058\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4f01\u696d\u306b\u304a\u3051\u308b\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u3001\u4e00\u822c\u7684\u306b\u4ee5\u4e0b\u306e\u7a2e\u985e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u571f\u5730\u4f7f\u7528\u6a29\u306f\u8a8d\u5b9a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u7248\u6a29\u3001\u8457\u4f5c\u6a29<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u8a31\u3001\u5546\u6a19<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u79d8\u5bc6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6700\u521d\u304b\u3089\u9069\u5207\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u306e\u8aa4\u308a\u3092\u56de\u907f\u3057\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e74\u9593\u652f\u6255\u3044\u65b9\u5f0f\u3067\u30ea\u30fc\u30b9\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306f\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3067\u306f\u306a\u304f\u3001\u7d4c\u5e38\u8cbb\u7528\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u3053\u306e\u8cbb\u7528\u3092\u5e74\u9593\u306e\u751f\u7523\u30b3\u30b9\u30c8\u304a\u3088\u3073\u4e8b\u696d\u30b3\u30b9\u30c8\u306b\u76f4\u63a5\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7e70\u308a\u5ef6\u3079\u3001\u8cc7\u672c\u5316\u3001\u307e\u305f\u306f\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8cbb\u7528\u306e\u6027\u8cea\u3092\u6b63\u78ba\u306b\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u5b9f\u969b\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u53cd\u6620\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u76e3\u67fb\u3084\u691c\u67fb\u306e\u969b\u306b\u4f01\u696d\u3092\u30ea\u30b9\u30af\u304b\u3089\u4fdd\u8b77\u3059\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304c\u5e38\u306b\u898f\u5236\u306b\u5f93\u3063\u3066\u904b\u7528\u3055\u308c\u30012026 \u5e74\u306e\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u7a4d\u6975\u7684\u306b\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u898b\u76f4\u3059\u304b\u3001\u4ed6\u8005\u306b\u89e3\u6c7a\u7b56\u3092\u6c42\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">\u6700\u521d\u304b\u3089\u6b63\u3057\u304f\u8a18\u9332\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u8abf\u6574\u30b3\u30b9\u30c8\u3092\u5927\u5e45\u306b\u7bc0\u7d04\u3057\u3001\u5f8c\u3005\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\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>Ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p theo h\u00ecnh th\u1ee9c tr\u1ea3 h\u00e0ng n\u0103m v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 chi ph\u00ed s\u1eed d\u1ee5ng \u0111\u1ea5t theo k\u1ef3, kh\u00f4ng ph\u1ea3i kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1o l\u1eadp t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu l\u00e2u d\u00e0i c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t thu\u00ea tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m. Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 45\/2013\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i nh\u01b0 Th\u00f4ng t\u01b0 147\/2016\/TT-BTC, Th\u00f4ng t\u01b0 28\/2017\/TT-BTC, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh khi doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u1ed5n \u0111\u1ecbnh, l\u00e2u d\u00e0i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7599,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7598","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\/7598","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=7598"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7598\/revisions"}],"predecessor-version":[{"id":7607,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7598\/revisions\/7607"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7599"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}