{"id":7842,"date":"2026-03-15T20:30:09","date_gmt":"2026-03-16T03:30:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7842"},"modified":"2026-03-15T20:30:09","modified_gmt":"2026-03-16T03:30:09","slug":"quy-trinh-lap-bao-tai-chinh-hop-nhat","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/","title":{"rendered":"\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u306e7\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7279\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u5fc5\u9808\u8981\u4ef6\u306b\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> 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ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Doi_tuong_bat_buoc_va_Cach_xac_dinh_quyen_kiem_soat\" >\u5fc5\u9808\u79d1\u76ee\u3068\u3001\u7ba1\u7406\u6a29\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Xac_dinh_quyen_kiem_soat\" >\u5236\u5fa1\u3092\u6c7a\u5b9a\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Mo_hinh_Tap_doan_va_Don_vi_truc_thuoc\" >\u30b0\u30eb\u30fc\u30d7\u304a\u3088\u3073\u5b50\u4f1a\u793e\u30e2\u30c7\u30eb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Quy_trinh_7_buoc_lap_Bao_cao_tai_chinh_hop_nhat_chuyen_sau\" >\u5305\u62ec\u7684\u306a\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e7\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_1_Thu_thap_du_lieu_va_dong_bo_hoa_he_thong_ke_toan\" >\u30b9\u30c6\u30c3\u30d71\uff1a\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3057\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u540c\u671f\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_2_Hop_cong_cac_chi_tieu_tai_chinh\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_5_Loai_tru_cac_giao_dich_noi_bo_va_Lai_chua_thuc_hien\" >\u30b9\u30c6\u30c3\u30d75\uff1a\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u3068\u672a\u5b9f\u73fe\u5229\u76ca\u3092\u6392\u9664\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_6_Bu_tru_cac_khoan_cong_no_noi_bo\" >\u30b9\u30c6\u30c3\u30d76\uff1a\u5185\u90e8\u8ca0\u50b5\u3092\u76f8\u6bba\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_7_Hoan_thien_BCTC_hop_nhat_va_Ban_thuyet_minh\" >\u30b9\u30c6\u30c3\u30d77\uff1a\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u6ce8\u8a18\u3092\u6700\u7d42\u5316\u3059\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Phan_tich_su_khac_biet_giua_Doanh_thu_hop_nhat_va_Doanh_thu_rieng_le\" >\u9023\u7d50\u53ce\u76ca\u3068\u500b\u5225\u53ce\u76ca\u306e\u5dee\u7570\u3092\u5206\u6790\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Rui_ro_va_He_luy_khi_xac_dinh_sai_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\" >\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u624b\u7d9a\u304d\u306e\u6c7a\u5b9a\u3092\u8aa4\u308b\u30ea\u30b9\u30af\u3068\u7d50\u679c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link 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href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Cap_nhat_moi_tu_Bo_Tai_chinh_va_Huong_dan_cho_lo_trinh_2026\" >\u8ca1\u52d9\u7701\u304b\u3089\u306e\u6700\u65b0\u60c5\u5831\u3068\u30012026\u5e74\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3002<\/a><\/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\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Khuyen_nghi_giai_phap_toi_uu_cho_doanh_nghiep_quy_mo_lon\" >\u5927\u898f\u6a21\u4f01\u696d\u5411\u3051\u306b\u63a8\u5968\u3055\u308c\u308b\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3002<\/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\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Dau_tu_he_thong_ERP_dong_bo\" >\u540c\u671f\u578bERP\u30b7\u30b9\u30c6\u30e0\u306b\u6295\u8cc7\u3057\u307e\u3057\u3087\u3046\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Xay_dung_so_tay_ke_toan_tap_doan\" >\u4f01\u696d\u4f1a\u8a08\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u4f5c\u6210\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Su_dung_dich_vu_tu_van_chuyen_nghiep\" >\u5c02\u9580\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#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-27\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Cau_hoi_thuong_gap_ve_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\" >\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Khi_nao_doanh_nghiep_bat_buoc_phai_lap_Bao_cao_tai_chinh_hop_nhat\" >\u4f01\u696d\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Viec_xac_dinh_quy_mo_doanh_nghiep_lon_cho_nam_2026_dua_tren_so_lieu_nao\" >2026\u5e74\u306b\u304a\u3051\u308b\u5927\u4f01\u696d\u306e\u898f\u6a21\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u30c7\u30fc\u30bf\u304c\u4f7f\u7528\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Tai_sao_phai_loai_tru_doanh_thu_noi_bo_trong_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\" >\u306a\u305c\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u306e\u53ce\u76ca\u306f\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u306e\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Loi_the_thuong_mai_trong_BCTC_hop_nhat_duoc_xu_ly_nhu_the_nao\" >\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u306e\u308c\u3093\u306f\u3069\u306e\u3088\u3046\u306b\u6271\u308f\u308c\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Neu_cong_ty_con_co_dong_tien_ke_toan_khac_cong_ty_me_thi_phai_lam_gi\" >\u5b50\u4f1a\u793e\u304c\u89aa\u4f1a\u793e\u3068\u306f\u7570\u306a\u308b\u4f1a\u8a08\u901a\u8ca8\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3069\u3046\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_chien_luoc_cua_Bao_cao_tai_chinh_hop_nhat_nam_2026\"><\/span><b>2026\u5e74\u5ea6\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u6226\u7565\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7844\" aria-describedby=\"caption-attachment-7844\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7844\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7844\" class=\"wp-caption-text\">\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306e\u6226\u7565\u7684\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3059\u308b\u91d1\u878d\u898f\u5236\u306e\u4e2d\u3067\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u5f79\u5272\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u3053\u306e\u7a2e\u306e\u5831\u544a\u66f8\u306e\u7d4c\u6e08\u7684\u6027\u8cea\u3068\u30012026\u5e74\u304b\u3089\u59cb\u307e\u308b\u91cd\u8981\u306a\u6cd5\u6539\u6b63\u306e\u4e21\u65b9\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u3053\u308c\u30892\u3064\u306e\u91cd\u8981\u306a\u5074\u9762\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_va_ban_chat_kinh_te\"><\/span><b>\u7d4c\u6e08\u5b66\u306e\u6982\u5ff5\u3068\u6027\u8cea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u306f\u3001\u89aa\u4f1a\u793e\u3068\u305d\u306e\u5b50\u4f1a\u793e\u3092\u542b\u3080\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u3001\u3042\u305f\u304b\u3082\u5358\u4e00\u306e\u7d4c\u6e08\u4e3b\u4f53\u306e\u8ca1\u52d9\u8af8\u8868\u3067\u3042\u308b\u304b\u306e\u3088\u3046\u306b\u8868\u793a\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306e\u672c\u8cea\u306f\u3001\u8cc7\u6e90\u3092\u96c6\u7d04\u3057\u3001\u30b0\u30eb\u30fc\u30d7\u9593\u306e\u53d6\u5f15\u306e\u5f71\u97ff\u3092\u6392\u9664\u3059\u308b\u3053\u3068\u3067\u3001\u30b0\u30eb\u30fc\u30d7\u304c\u5b9f\u969b\u306b\u652f\u914d\u3059\u308b\u8ca1\u52d9\u529b\u3092\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_moc_2026_va_Nghi_dinh_902025ND-CP\"><\/span><b>2026\u5e74\u306e\u7bc0\u76ee\u3068\u653f\u4ee490\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee490\/2025\/ND-CP\u306f\u3001\u5927\u898f\u6a21\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u304a\u3051\u308b\u8ee2\u63db\u70b9\u3068\u306a\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u89aa\u4f1a\u793e\u5185\u3067\u4e8b\u696d\u3092\u5206\u5272\u3059\u308b\u3053\u3068\u3067\u3001\u7fa9\u52d9\u7684\u306a\u76e3\u67fb\u7fa9\u52d9\u3092\u56de\u907f\u3059\u308b\u3068\u3044\u3046\u6cd5\u5f8b\u4e0a\u306e\u629c\u3051\u7a74\u3092\u5229\u7528\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u65b0\u3057\u3044\u898f\u5236\u3067\u306f\u3001\u4e0a\u4f4d\u306e\u4f1a\u8a08\u90e8\u9580\u304c\u3001\u53ce\u76ca\u3068\u7dcf\u8cc7\u7523\u306e\u57fa\u6e96\u5024\u3092\u76f4\u524d\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u9023\u7d50\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f2025\u5e74\u306e\u6570\u5024\u304c\u30012026\u5e74\u306e\u4f01\u696d\u306e\u6cd5\u7684\u5730\u4f4d\u3092\u76f4\u63a5\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_Chuan_muc_ke_toan_ap_dung_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\"><\/span><b>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u7684\u6839\u62e0\u304a\u3088\u3073\u4f1a\u8a08\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7845\" aria-describedby=\"caption-attachment-7845\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7845\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7845\" class=\"wp-caption-text\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u904e\u7a0b\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u6cd5\u7684\u6839\u62e0\u304a\u3088\u3073\u57fa\u6e96\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u9069\u5207\u306b\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306f\u4ee5\u4e0b\u306e\u6cd5\u7684\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7<\/span><\/a><span style=\"font-weight: 400;\">\u9023\u7d50\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u304a\u3051\u308b\u4e0a\u4f4d\u4f1a\u8a08\u90e8\u9580\u306e\u8cac\u4efb\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09\u7b2c25\u53f7 \u2013 \u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u5b50\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u306e\u4f1a\u8a08\u51e6\u7406\uff1a\u3053\u308c\u306f\u5c02\u9580\u7684\u306a\u5b9f\u52d9\u306b\u304a\u3051\u308b\u300c\u6839\u5e79\u300d\u3067\u3042\u308a\u3001\u9023\u7d50\u4ed5\u8a33\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u898f\u5b9a\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-so-202-2014-TT-BTC-huong-dan-phuong-phap-lap-trinh-bay-Bao-cao-tai-chinh-hop-nhat-263617.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f8202\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304a\u3088\u3073\u8868\u793a\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\uff08\u73fe\u5728\u3001\u65b0\u305f\u306a\u898f\u5236\u3092\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u66f4\u65b0\u4e2d\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee490\/2025\/ND-CP\uff1a\u5927\u898f\u6a21\u4f01\u696d\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u304a\u3088\u3073\u76e3\u67fb\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u6839\u62e0\u3092\u7406\u89e3\u3057\u305f\u5f8c\u3001\u4f01\u696d\u304c\u6b21\u306b\u53d6\u308b\u3079\u304d\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u9023\u7d50\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u4f53\u3092\u6b63\u78ba\u306b\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5b50\u4f1a\u793e\u3092\u6b63\u3057\u304f\u7279\u5b9a\u3057\u3001\u89aa\u4f1a\u793e\u306e\u652f\u914d\u529b\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u3092\u4f1a\u8a08\u57fa\u6e96\u306b\u5b8c\u5168\u306b\u6e96\u62e0\u3057\u3066\u5b9f\u884c\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_va_Cach_xac_dinh_quyen_kiem_soat\"><\/span><b>\u5fc5\u9808\u79d1\u76ee\u3068\u3001\u7ba1\u7406\u6a29\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7846\" aria-describedby=\"caption-attachment-7846\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7846\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh quy\u1ec1n ki\u1ec3m so\u00e1t trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7846\" class=\"wp-caption-text\">\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u652f\u914d\u6a29\u306e\u5224\u5b9a\u306b\u5fc5\u9808\u3068\u306a\u308b\u4e3b\u4f53\u304a\u3088\u3073\u65b9\u6cd5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u306e\u4e00\u3064\u306f\u3001\u9023\u7d50\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u4f53\u3092\u8aa4\u3063\u3066\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_quyen_kiem_soat\"><\/span><b>\u5236\u5fa1\u3092\u6c7a\u5b9a\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u3092\u76f4\u63a5\u7684\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u652f\u914d\u6a29\u304c\u5b58\u5728\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u652f\u914d\u6a29\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ed6\u306e\u5951\u7d04\u306b\u3088\u3063\u3066\u3082\u6c7a\u5b9a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u898f\u5236\u307e\u305f\u306f\u5354\u5b9a\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u304a\u3088\u3073\u696d\u52d9\u65b9\u91dd\u3092\u7b56\u5b9a\u3059\u308b\u6a29\u5229\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u4f1a\u306e\u904e\u534a\u6570\u306e\u30e1\u30f3\u30d0\u30fc\u3092\u4efb\u547d\u307e\u305f\u306f\u89e3\u4efb\u3059\u308b\u6a29\u9650\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3044\u3066\u904e\u534a\u6570\u306e\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3059\u308b\u6a29\u5229\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_hinh_Tap_doan_va_Don_vi_truc_thuoc\"><\/span><b>\u30b0\u30eb\u30fc\u30d7\u304a\u3088\u3073\u5b50\u4f1a\u793e\u30e2\u30c7\u30eb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u3084\u591a\u89d2\u7d4c\u55b6\u3092\u884c\u3046\u6c11\u9593\u8907\u5408\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u300c\u4e0a\u4f4d\u4f1a\u8a08\u5358\u4f4d\u300d\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u5c02\u9580\u7684\u306a\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u624b\u7d9a\u304d\u306b\u3088\u308c\u3070\u3001\u7279\u5225\u306a\u4f8b\u5916\uff08\u4e8b\u696d\u6d3b\u52d5\u304c\u8457\u3057\u304f\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u5b50\u4f1a\u793e\u306a\u3069\uff09\u3092\u9664\u304d\u3001\u652f\u914d\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u5185\u306e\u3059\u3079\u3066\u306e\u5358\u4f4d\u3092\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_7_buoc_lap_Bao_cao_tai_chinh_hop_nhat_chuyen_sau\"><\/span><b>\u5305\u62ec\u7684\u306a\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e7\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u5b9f\u306b\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u3001MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306f\u3001\u95a2\u9023\u3059\u308b\u624b\u9806\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a73\u7d30\u306a\u5206\u6790\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Thu_thap_du_lieu_va_dong_bo_hoa_he_thong_ke_toan\"><\/span><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3057\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u540c\u671f\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u3059\u3079\u3066\u306e\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u89aa\u4f1a\u793e\u306b\u63d0\u51fa\u3055\u305b\u308b\u3053\u3068\u304b\u3089\u59cb\u307e\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u671f\u9593\u306e\u540c\u671f\uff1a\u5b50\u4f1a\u793e\u306e\u4f1a\u8a08\u5e74\u5ea6\u672b\u65e5\u304c\u89aa\u4f1a\u793e\u306e\u4f1a\u8a08\u5e74\u5ea6\u672b\u65e5\u30683\u304b\u6708\u4ee5\u4e0a\u7570\u306a\u308b\u5834\u5408\u3001\u5b50\u4f1a\u793e\u306f\u9023\u7d50\u76ee\u7684\u3067\u3001\u89aa\u4f1a\u793e\u306e\u4f1a\u8a08\u671f\u9593\u306b\u5408\u308f\u305b\u305f\u8ffd\u52a0\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8ca8\u540c\u671f\uff1a\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u5834\u5408\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u901a\u9054202\/2014\/TT-BTC\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u5f93\u3063\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u5916\u8ca8\u304b\u3089\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff08VND\uff09\u306b\u63db\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u65b9\u91dd\u306e\u6a19\u6e96\u5316\uff1a\u5b50\u4f1a\u793e\u304c\u89aa\u4f1a\u793e\u3068\u306f\u7570\u306a\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u307e\u305f\u306f\u53ce\u76ca\u8a8d\u8b58\u65b9\u6cd5\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u6bb5\u968e\u3067\u8abf\u6574\u4ed5\u8a33\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Hop_cong_cac_chi_tieu_tai_chinh\"><\/span><b>\u30b9\u30c6\u30c3\u30d72\uff1a\u8ca1\u52d9\u6307\u6a19\u3092\u7d44\u307f\u5408\u308f\u305b\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u5358\u7d14\u306a\u6280\u8853\u7684\u4f5c\u696d\u3067\u3059\u304c\u3001\u7d76\u5bfe\u7684\u306a\u6b63\u78ba\u3055\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u5b50\u4f1a\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8a72\u5f53\u3059\u308b\u3059\u3079\u3066\u306e\u9805\u76ee\u3092\u5408\u8a08\u3057\u307e\u3059\u3002\u3053\u306e\u624b\u9806\u306e\u7d50\u679c\u306f\u3001\u751f\u30c7\u30fc\u30bf\u306e\u8981\u7d04\u8868\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Loai_tru_khoan_dau_tu_cua_cong_ty_me_vao_cong_ty_con\"><\/span><b>\u30b9\u30c6\u30c3\u30d73\uff1a\u89aa\u4f1a\u793e\u306b\u3088\u308b\u5b50\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u3092\u9664\u5916\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u5b50\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u306e\u3046\u3061\u3001\u89aa\u4f1a\u793e\u306e\u6295\u8cc7\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u65e2\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u3092\u6d88\u53bb\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed5\u8a33\uff1a\u89aa\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u300c\u5b50\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u300d\u9805\u76ee\u306e\u6e1b\u5c11\u3068\u3001\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u3059\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u6e1b\u5c11\u3092\u8a18\u9332\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5dee\u984d\u306e\u51e6\u7406\uff1a\u8cfc\u5165\u4fa1\u683c\u304c\u7d14\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305d\u306e\u8d85\u904e\u5206\u306f\u306e\u308c\u3093\u52d8\u5b9a\u306b\u8a08\u4e0a\u3055\u308c\u3001\u511f\u5374\u3055\u308c\u307e\u3059\uff08\u511f\u5374\u671f\u9593\u306f\u6700\u957710\u5e74\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Xac_dinh_Loi_ich_co_dong_thieu_so_NCI\"><\/span><b>\u30b9\u30c6\u30c3\u30d74\uff1a\u5c11\u6570\u682a\u4e3b\u6301\u5206\uff08NCI\uff09\u306e\u5224\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u89aa\u4f1a\u793e\u304c100%\u8cc7\u672c\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4ed6\u306e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u4fa1\u5024\u3092\u5206\u96e2\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5831\u544a\u66f8\u306e\u8aad\u8005\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u5b9f\u969b\u306e\u8cc7\u7523\u3068\u7b2c\u4e09\u8005\u306b\u5c5e\u3059\u308b\u8cc7\u7523\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30ec\u30b7\u30d4:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">NCI = (\u5c11\u6570\u682a\u4e3b\u306e\u6240\u6709\u6bd4\u7387) \u00d7 (\u5831\u544a\u65e5\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u984d)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Loai_tru_cac_giao_dich_noi_bo_va_Lai_chua_thuc_hien\"><\/span><b>\u30b9\u30c6\u30c3\u30d75\uff1a\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u3068\u672a\u5b9f\u73fe\u5229\u76ca\u3092\u6392\u9664\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u30012026\u5e74\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306e\u4e2d\u3067\u6700\u3082\u6642\u9593\u306e\u304b\u304b\u308b\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u4f01\u696d\u306f\u901a\u5e38\u3001\u6b21\u306e\u3088\u3046\u306a\u53d6\u5f15\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u58f2\u4e0a\uff1a\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u306b\u539f\u6750\u6599\u3092\u8ca9\u58f2\u3059\u308b\u5834\u5408\u3001\u3053\u306e\u53ce\u76ca\u306f\u653f\u4ee490\/2025\/ND-CP\u306b\u57fa\u3065\u3044\u3066\u4e8b\u696d\u898f\u6a21\u3092\u904e\u5927\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u5b8c\u5168\u306b\u9664\u5916\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u5b9f\u73fe\u5229\u76ca\uff1a\u793e\u5185\u3067\u8cfc\u5165\u3057\u305f\u5728\u5eab\u304c\u307e\u3060\u5e02\u5834\u306b\u8ca9\u58f2\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u5728\u5eab\u306b\u95a2\u9023\u3059\u308b\u5229\u76ca\u306f\u511f\u5374\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u3046\u3057\u306a\u3044\u3068\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u7dcf\u8cc7\u7523\u304c\u904e\u5927\u8a55\u4fa1\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_6_Bu_tru_cac_khoan_cong_no_noi_bo\"><\/span><b>\u30b9\u30c6\u30c3\u30d76\uff1a\u5185\u90e8\u8ca0\u50b5\u3092\u76f8\u6bba\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u30e1\u30f3\u30d0\u30fc\u9593\u306e\u3059\u3079\u3066\u306e\u58f2\u639b\u91d1\u3001\u8cb7\u639b\u91d1\u3001\u304a\u3088\u3073\u8cb8\u4ed8\u91d1\u306f\u3001\u76f8\u6bba\u3057\u3066\u30bc\u30ed\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u76f8\u6bba\u4ed5\u8a33\u3092\u884c\u3046\u524d\u306b\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u306e\u8ca0\u50b5\u3092\u7167\u5408\u3057\u3001\u4e21\u5f53\u4e8b\u8005\u304c\u4e00\u81f4\u3059\u308b\u6570\u5024\u3092\u8a18\u9332\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_7_Hoan_thien_BCTC_hop_nhat_va_Ban_thuyet_minh\"><\/span><b>\u30b9\u30c6\u30c3\u30d77\uff1a\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u6ce8\u8a18\u3092\u6700\u7d42\u5316\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8abf\u6574\u3068\u6d88\u53bb\u4ed5\u8a33\u3092\u884c\u3063\u305f\u5f8c\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u6700\u7d42\u7684\u306a\u6570\u5024\u3092\u6240\u5b9a\u306e\u69d8\u5f0f\u306b\u307e\u3068\u3081\u307e\u3059\u30022026\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\u3067\u306f\u3001\u5927\u4f01\u696d\u898f\u6a21\u3078\u306e\u6e96\u62e0\u3092\u793a\u3059\u305f\u3081\u3001\u653f\u4ee490\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u53ce\u76ca\u304a\u3088\u3073\u8cc7\u7523\u306e\u57fa\u6e96\u5024\u306e\u8aac\u660e\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u7167\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u8868<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_su_khac_biet_giua_Doanh_thu_hop_nhat_va_Doanh_thu_rieng_le\"><\/span><b>\u9023\u7d50\u53ce\u76ca\u3068\u500b\u5225\u53ce\u76ca\u306e\u5dee\u7570\u3092\u5206\u6790\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee490\/2025\/ND-CP\u306f\u3001\u5927\u898f\u6a21\u4e8b\u696d\u306e\u8a55\u4fa1\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u5f37\u8abf\u3057\u3066\u3044\u308b\u3002\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u751f\u3058\u308b\u306e\u304b\uff1f<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba2\u89b3\u6027\uff1a\u500b\u3005\u306e\u58f2\u4e0a\u9ad8\u306b\u306f\u3001\u58f2\u4e0a\u9ad8\u3092\u6c34\u5897\u3057\u3059\u308b\u305f\u3081\u306e\u67b6\u7a7a\u306e\u5185\u90e8\u58f2\u4e0a\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u58f2\u4e0a\u9ad8\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5916\u304b\u3089\u5b9f\u969b\u306b\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u306e\u307f\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u8cc7\u6e90\u3092\u53cd\u6620\u3059\u308b\uff1a\u8907\u5408\u4f01\u696d\u306f\u3001\u89aa\u4f1a\u793e\u304c\u5c0f\u898f\u6a21\u3067\u3042\u3063\u3066\u3082\u3001\u6570\u5341\u3082\u306e\u5de8\u5927\u306a\u5b50\u4f1a\u793e\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u500b\u3005\u306e\u5831\u544a\u66f8\u3060\u3051\u3092\u898b\u3066\u3044\u308b\u3068\u3001\u7d4c\u55b6\u9663\u306f\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u898f\u6a21\u3067\u306e\u30ea\u30b9\u30af\u76e3\u67fb\u3068\u7ba1\u7406\u3068\u3044\u3046\u7fa9\u52d9\u3092\u898b\u843d\u3068\u3057\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u5b9f\u969b\u306e\u4f8b:<\/b><span style=\"font-weight: 400;\"> \u3042\u308b\u30b3\u30f3\u30b0\u30ed\u30de\u30ea\u30c3\u30c8\u306f\u3001\u5098\u4e0b\u4f01\u696d\u304b\u3089\u306e\u7d2f\u8a08\u53ce\u76ca\u304c5\u5146\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u9054\u3059\u308b\u304c\u3001\u305d\u306e\u3046\u30612\u5146\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306f\u5185\u90e8\u53d6\u5f15\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001\u653f\u4ee490\/2025\/ND-CP\u306b\u5f93\u3063\u3066\u898f\u6a21\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u5b9f\u969b\u306b\u4f7f\u7528\u3055\u308c\u308b\u53ce\u76ca\u306f\u30013\u5146\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u307f\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_va_He_luy_khi_xac_dinh_sai_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\"><\/span><b>\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u624b\u7d9a\u304d\u306e\u6c7a\u5b9a\u3092\u8aa4\u308b\u30ea\u30b9\u30af\u3068\u7d50\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u624b\u7d9a\u304d\u306e\u4e0d\u6b63\u78ba\u306a\u5b9f\u65bd\u306f\u30012026\u5e74\u306b\u6df1\u523b\u306a\u6cd5\u7684\u304a\u3088\u3073\u696d\u52d9\u4e0a\u306e\u5f71\u97ff\u3092\u3082\u305f\u3089\u3059\u3060\u308d\u3046\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lech_trong_phan_loai_quy_mo_doanh_nghiep\"><\/span><b>\u4e8b\u696d\u898f\u6a21\u5206\u985e\u306e\u4e0d\u4e00\u81f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u3092\u7701\u7565\u3059\u308b\u3068\u3001\u9023\u7d50\u58f2\u4e0a\u9ad8\u304c\u6c34\u5897\u3057\u3055\u308c\u3001\u4e8b\u696d\u304c\u4e0d\u5f53\u306b\u300c\u5927\u898f\u6a21\u300d\u3068\u5206\u985e\u3055\u308c\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304a\u3088\u3073\u76e3\u67fb\u30b3\u30b9\u30c8\u304c\u5897\u52a0\u3057\u307e\u3059\u3002\u9006\u306b\u3001\u76e3\u67fb\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u904e\u5270\u306a\u9664\u5916\u3092\u884c\u3044\u3001\u5b9f\u969b\u306e\u58f2\u4e0a\u9ad8\u3088\u308a\u3082\u4f4e\u3044\u91d1\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u53b3\u3057\u3044\u7f70\u5247\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hanh_chinh_va_dinh_chi_cong_bo_thong_tin\"><\/span><b>\u884c\u653f\u51e6\u5206\u304a\u3088\u3073\u60c5\u5831\u958b\u793a\u306e\u505c\u6b62\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5206\u91ce\u306b\u304a\u3051\u308b\u7f70\u5247\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3088\u308c\u3070\u3001\u57fa\u6e96\u306b\u5f93\u3063\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u6570\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3082\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u306e\u8a55\u5224\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_niem_tin_tu_nha_dau_tu\"><\/span><b>\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u306e\u55aa\u5931<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u4f01\u696d\u306e\u696d\u7e3e\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u6700\u3082\u91cd\u8981\u306a\u6587\u66f8\u3067\u3059\u3002\u305a\u3055\u3093\u306a\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306f\u300c\u865a\u507d\u306e\u6570\u5024\u300d\u3092\u751f\u307f\u51fa\u3057\u3001\u8aa4\u3063\u305f\u6295\u8cc7\u5224\u65ad\u3084\u305d\u308c\u306b\u4f34\u3046\u8a34\u8a1f\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_moi_tu_Bo_Tai_chinh_va_Huong_dan_cho_lo_trinh_2026\"><\/span><b>\u8ca1\u52d9\u7701\u304b\u3089\u306e\u6700\u65b0\u60c5\u5831\u3068\u30012026\u5e74\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u52b9\u679c\u7684\u306b\u4f5c\u6210\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3059\u308b\u305f\u3081\u3001\u8ca1\u52d9\u7701\u306f\u5b9a\u671f\u7684\u306b\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u3092\u767a\u884c\u3057\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u56de\u7b54\u3057\u3066\u3044\u307e\u3059\u30022026\u5e74\u306b\u6ce8\u76ee\u3059\u3079\u304d\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f62\u5f0f\u3088\u308a\u3082\u5b9f\u8cea\uff1a\u652f\u914d\u6a29\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u6697\u9ed9\u306e\u5408\u610f\u3084\u6f5c\u5728\u7684\u306a\u6a29\u5229\u3082\u3088\u308a\u7dbf\u5bc6\u306b\u691c\u8a0e\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cb7\u53ce\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\uff1a\u5185\u90e8\u5229\u76ca\u306e\u9664\u5916\u65b9\u6cd5\u3068\u3001\u8cb7\u53ce\u65e5\u306b\u304a\u3051\u308b\u7d14\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u305f\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\u306a\u8aac\u660e\u3092\u8981\u6c42\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u7ba1\u7406\uff1a\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3067\u306f\u3001\u5b9f\u969b\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u5185\u90e8\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khuyen_nghi_giai_phap_toi_uu_cho_doanh_nghiep_quy_mo_lon\"><\/span><b>\u5927\u898f\u6a21\u4f01\u696d\u5411\u3051\u306b\u63a8\u5968\u3055\u308c\u308b\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u52b9\u7387\u7684\u304b\u3064\u8cbb\u7528\u5bfe\u52b9\u679c\u306e\u9ad8\u3044\u65b9\u6cd5\u3067\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u89e3\u6c7a\u7b56\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dau_tu_he_thong_ERP_dong_bo\"><\/span><b>\u540c\u671f\u578bERP\u30b7\u30b9\u30c6\u30e0\u306b\u6295\u8cc7\u3057\u307e\u3057\u3087\u3046\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Excel\u3092\u4f7f\u3063\u3066\u624b\u52d5\u3067\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b\u3068\u3001\u30a8\u30e9\u30fc\u3084\u9045\u5ef6\u304c\u767a\u751f\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5805\u7262\u306aERP\uff08\u4f01\u696d\u8cc7\u6e90\u8a08\u753b\uff09\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308c\u3070\u3001\u58f2\u639b\u91d1\u306e\u7167\u5408\u3092\u81ea\u52d5\u5316\u3057\u3001\u5185\u90e8\u76f8\u6bba\u4ed5\u8a33\u3092\u5373\u5ea7\u306b\u5b9f\u884c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_so_tay_ke_toan_tap_doan\"><\/span><b>\u4f01\u696d\u4f1a\u8a08\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u4f5c\u6210\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u89aa\u4f1a\u793e\u306f\u3001\u3059\u3079\u3066\u306e\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3001\u8a73\u7d30\u306a\u696d\u52d9\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u767a\u884c\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5404\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u6700\u521d\u306e\u30c7\u30fc\u30bf\u5165\u529b\u6bb5\u968e\u304b\u3089\u3001\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306e\u4e00\u8cab\u6027\u304c\u78ba\u4fdd\u3055\u308c\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_dung_dich_vu_tu_van_chuyen_nghiep\"><\/span><b>\u5c02\u9580\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8907\u96d1\u306a\u7d44\u7e54\u69cb\u9020\u3092\u6301\u3064\u4f01\u696d\u3084\u6d77\u5916\u306b\u5b50\u4f1a\u793e\u3092\u6301\u3064\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u53c2\u8003\u8cc7\u6599\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u3092\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u305f\u3081\u306b\u3001MAN\uff08Master Accountant Network\uff09\u306e\u3088\u3046\u306a\u5c02\u9580\u6a5f\u95a2\u306b\u6295\u8cc7\u3059\u308b\u3053\u3068\u306f\u3001\u4fa1\u5024\u306e\u3042\u308b\u6295\u8cc7\u3067\u3059\u3002MAN\u306e\u5c02\u9580\u5bb6\u306f\u3001\u4f01\u696d\u304c\u30c7\u30fc\u30bf\u3092\u6700\u9069\u5316\u3057\u3001\u653f\u4ee490\/2025\/ND-CP\u3078\u306e\u6e96\u62e0\u3092\u78ba\u4fdd\u3057\u3001\u898f\u5236\u5f53\u5c40\u306b\u3088\u308b\u5831\u544a\u66f8\u306e\u5374\u4e0b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u304c\u8fd1\u3065\u304f\u306b\u3064\u308c\u3001\u8ca1\u52d9\u900f\u660e\u6027\u306b\u5bfe\u3059\u308b\u3088\u308a\u53b3\u683c\u306a\u8981\u4ef6\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u306f\u3082\u306f\u3084\u9078\u629e\u80a2\u3067\u306f\u306a\u304f\u3001\u5927\u4f01\u696d\u306b\u3068\u3063\u3066\u7fa9\u52d9\u7684\u306a\u8cac\u52d9\u3068\u306a\u308a\u307e\u3059\u3002\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3057\u3001\u6b63\u78ba\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u653f\u4ee490\/2025\/ND-CP\u306b\u3088\u308b\u6cd5\u7684\u5236\u88c1\u304b\u3089\u8eab\u3092\u5b88\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u4f01\u696d\u3068\u3057\u3066\u306e\u5730\u4f4d\u3068\u8a55\u5224\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u306e\u5831\u544a\u671f\u9593\u3092\u6210\u529f\u3055\u305b\u3001\u900f\u660e\u6027\u306e\u9ad8\u3044\u3082\u306e\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u4eca\u3059\u3050\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u306e\u898b\u76f4\u3057\u3092\u59cb\u3081\u307e\u3057\u3087\u3046\u3002\u9069\u5207\u306a\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u771f\u5b9f\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u660e\u3089\u304b\u306b\u3057\u3001\u65b0\u6642\u4ee3\u306b\u304a\u3051\u308b\u6301\u7d9a\u53ef\u80fd\u306a\u4e8b\u696d\u6210\u9577\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\"><\/span><b>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_bat_buoc_phai_lap_Bao_cao_tai_chinh_hop_nhat\"><\/span>\u4f01\u696d\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\u7b2c25\u53f7\uff08VAS 25\uff09\u304a\u3088\u30732015\u5e74\u4f1a\u8a08\u6cd5\u306b\u3088\u308c\u3070\u3001\u89aa\u4f1a\u793e\u306f1\u3064\u4ee5\u4e0a\u306e\u5b50\u4f1a\u793e\u306e\u652f\u914d\u6a29\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u8ca1\u52d9\u7701\u304c\u5177\u4f53\u7684\u306b\u898f\u5b9a\u3059\u308b\u7279\u5b9a\u306e\u4f8b\u5916\uff08\u4f8b\u3048\u3070\u3001\u89aa\u4f1a\u793e\u304c\u65e2\u306b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5225\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u5b50\u4f1a\u793e\u3067\u3082\u3042\u308b\u5834\u5408\u306a\u3069\uff09\u306f\u4f8b\u5916\u3068\u306a\u308b\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Viec_xac_dinh_quy_mo_doanh_nghiep_lon_cho_nam_2026_dua_tren_so_lieu_nao\"><\/span>2026\u5e74\u306b\u304a\u3051\u308b\u5927\u4f01\u696d\u306e\u898f\u6a21\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u30c7\u30fc\u30bf\u304c\u4f7f\u7528\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u653f\u4ee490\/2025\/ND-CP\u306b\u3088\u308c\u3070\u30012026\u5e74\u306e\u5927\u4f01\u696d\u306e\u57fa\u6e96\u984d\u306f\u30012025\u4f1a\u8a08\u5e74\u5ea6\uff08\u524d\u5e74\u5ea6\uff09\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7dcf\u53ce\u76ca\u3068\u7dcf\u8cc7\u7523\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_phai_loai_tru_doanh_thu_noi_bo_trong_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\"><\/span>\u306a\u305c\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u306e\u53ce\u76ca\u306f\u9023\u7d50\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u306e\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u3053\u306e\u76ee\u7684\u306f\u3001\u540c\u4e00\u30b7\u30b9\u30c6\u30e0\u5185\u306b\u304a\u3051\u308b\u4e8b\u696d\u90e8\u9580\u9593\u306e\u58f2\u4e0a\u306e\u5f71\u97ff\u3092\u6392\u9664\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u9664\u5916\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u53ce\u76ca\u304c\u4e8c\u91cd\u306b\u8a08\u4e0a\u3055\u308c\u3001\u5e02\u5834\u306b\u4f9b\u7d66\u3055\u308c\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u5b9f\u969b\u306e\u4fa1\u5024\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3067\u304d\u305a\u3001\u4e8b\u696d\u898f\u6a21\u306e\u8a55\u4fa1\u306b\u8aa4\u5dee\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Loi_the_thuong_mai_trong_BCTC_hop_nhat_duoc_xu_ly_nhu_the_nao\"><\/span>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u306e\u308c\u3093\u306f\u3069\u306e\u3088\u3046\u306b\u6271\u308f\u308c\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u306e\u308c\u3093\u306f\u3001\u9023\u7d50\u8cbb\u7528\u304c\u8cb7\u53ce\u65e5\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u3092\u4e0a\u56de\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306f\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u300110\u5e74\u3092\u8d85\u3048\u306a\u3044\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u7ba1\u7406\u8cbb\u3068\u3057\u3066\u511f\u5374\u3055\u308c\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_cong_ty_con_co_dong_tien_ke_toan_khac_cong_ty_me_thi_phai_lam_gi\"><\/span>\u5b50\u4f1a\u793e\u304c\u89aa\u4f1a\u793e\u3068\u306f\u7570\u306a\u308b\u4f1a\u8a08\u901a\u8ca8\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3069\u3046\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u9023\u7d50\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u524d\u306b\u3001\u901a\u9054202\u53f7\u306e\u6307\u793a\u306b\u5f93\u3044\u3001\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u307e\u305f\u306f\u5831\u544a\u671f\u9593\u306e\u5e73\u5747\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u3066\u3001\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u89aa\u4f1a\u793e\u306e\u5831\u544a\u901a\u8ca8\uff08\u901a\u5e38\u306f\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff09\u306b\u63db\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp 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