{"id":8812,"date":"2026-06-02T17:03:27","date_gmt":"2026-06-02T10:03:27","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8812"},"modified":"2026-06-02T17:19:41","modified_gmt":"2026-06-02T10:19:41","slug":"cac-phuong-phap-sua-chua-so-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/","title":{"rendered":"\u4f1a\u8a08\u8a18\u9332\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f\u8a73\u7d30\u30ac\u30a4\u30c9\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306e\u8ca1\u52d9\u7ba1\u7406\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u5e33\u7c3f\u3078\u306e\u30c7\u30fc\u30bf\u8a18\u9332\u30df\u30b9\u306f\u3001\u7d4c\u9a13\u8c4a\u5bcc\u306a\u4f1a\u8a08\u58eb\u3067\u3042\u3063\u3066\u3082\u907f\u3051\u3089\u308c\u306a\u3044\u3082\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4f1a\u8a08\u5e33\u7c3f\u306f\u8ca1\u52d9\u72b6\u6cc1\u5168\u4f53\u3092\u53cd\u6620\u3057\u3001\u653f\u5e9c\u6a5f\u95a2\u306b\u3088\u308b\u7a0e\u984d\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30df\u30b9\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u4f1a\u8a08\u58eb\u306f\u6063\u610f\u7684\u306b\u30c7\u30fc\u30bf\u3092\u6d88\u53bb\u3057\u305f\u308a\u3001\u4fee\u6b63\u6db2\u3092\u4f7f\u7528\u3057\u305f\u308a\u3001\u500b\u4eba\u7684\u306a\u90fd\u5408\u3067\u30c7\u30fc\u30bf\u3092\u6539\u5909\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u6cd5\u7684\u624b\u7d9a\u304d\u3092\u53b3\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u306e\u4fee\u6b63\u65b9\u6cd5\u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u900f\u660e\u6027\u3068\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u3092\u53b3\u3057\u3044\u884c\u653f\u7f70\u306e\u30ea\u30b9\u30af\u304b\u3089\u5b88\u308b\u300c\u76fe\u300d\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3057\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u30012015\u5e74\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u73fe\u884c\u306e\u7f70\u5247\u898f\u5b9a\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u60c5\u5831\u3068\u6839\u62e0\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tim_hieu_so_ke_toan_va_muc_dich_ghi_so_ke_toan\" >\u4f1a\u8a08\u5e33\u7c3f\u3068\u4f1a\u8a08\u8a18\u9332\u306e\u76ee\u7684\u3092\u7406\u89e3\u3059\u308b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#So_ke_toan_la_gi\" >\u4f1a\u8a08\u5e33\u7c3f\u3068\u306f\u4f55\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-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Muc_dich_cot_loi_cua_viec_ghi_so_ke_toan\" >\u7c3f\u8a18\u306e\u672c\u6765\u306e\u76ee\u7684\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tieu_chuan_phap_ly_bat_buoc_cua_so_ke_toan\" >\u4f1a\u8a08\u8a18\u9332\u306b\u95a2\u3059\u308b\u6cd5\u7684\u7fa9\u52d9\u57fa\u6e96\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Noi_dung_chu_yeu_bat_buoc_phai_co_tren_so_ke_toan\" >\u4f1a\u8a08\u8a18\u9332\u306b\u5fc5\u305a\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u91cd\u8981\u306a\u60c5\u5831\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Chi_tiet_cac_phuong_phap_sua_chua_so_ke_toan_khi_co_sai_sot\" >\u4f1a\u8a08\u8a18\u9332\u306b\u8aa4\u308a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u4fee\u6b63\u65b9\u6cd5\u306e\u8a73\u7d30\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Phuong_phap_1_Ghi_cai_chinh_Sua_truc_tiep_bang_tay\" >\u65b9\u6cd51\uff1a\u8a02\u6b63\u5185\u5bb9\u306e\u8a18\u9332\uff08\u624b\u66f8\u304d\u3067\u76f4\u63a5\u8a02\u6b63\u3092\u884c\u3046\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Phuong_phap_2_Ghi_so_am_Phuong_phap_ghi_do\" >\u65b9\u6cd52\uff1a\u8ca0\u306e\u6570\u3092\u8a18\u9332\u3059\u308b\uff08\u8d64\u5b57\u6cd5\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Phuong_phap_3_Ghi_dieu_chinh_Ghi_bo_sung\" >\u65b9\u6cd53\uff1a\u8abf\u6574\u5185\u5bb9\u306e\u8a18\u9332\uff08\u88dc\u8db3\u4e8b\u9805\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tong_hop_so_sanh_cac_phuong_phap_sua_chua_so_ke_toan\" >\u4f1a\u8a08\u8a18\u9332\u306e\u4fee\u6b63\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u6bd4\u8f03\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Cac_phuong_phap_sua_chua_so_ke_toan_ap_dung_cho_hinh_thuc_ghi_so_dien_tu\" >\u96fb\u5b50\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u8a18\u9332\u306e\u4fee\u6b63\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-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tai_sao_khong_duoc_sua_truc_tiep_tren_phan_mem_ke_toan\" >\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u76f4\u63a5\u5909\u66f4\u3092\u52a0\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Thoi_diem_phat_hien_sai_sot_va_cach_xu_ly_tuong_ung\" >\u30a8\u30e9\u30fc\u691c\u51fa\u6642\u523b\u3068\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u51e6\u7406<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#Sai_sot_phat_hien_truoc_khi_nop_Bao_cao_tai_chinh_nam\" >\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u63d0\u51fa\u524d\u306b\u767a\u898b\u3055\u308c\u305f\u8aa4\u308a\u3002<\/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\/cac-phuong-phap-sua-chua-so-ke-toan\/#Sai_sot_phat_hien_sau_khi_da_nop_Bao_cao_tai_chinh_nam\" >\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u63d0\u51fa\u5f8c\u306b\u767a\u898b\u3055\u308c\u305f\u8aa4\u308a\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\/cac-phuong-phap-sua-chua-so-ke-toan\/#Muc_xu_phat_hanh_chinh_khi_thuc_hien_sai_cac_phuong_phap_sua_chua_so_ke_toan\" >\u4f1a\u8a08\u8a18\u9332\u306e\u8a02\u6b63\u65b9\u6cd5\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u884c\u653f\u7f70\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\/cac-phuong-phap-sua-chua-so-ke-toan\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cac-phuong-phap-sua-chua-so-ke-toan\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tim_hieu_so_ke_toan_va_muc_dich_ghi_so_ke_toan\"><\/span><b>\u4f1a\u8a08\u5e33\u7c3f\u3068\u4f1a\u8a08\u8a18\u9332\u306e\u76ee\u7684\u3092\u7406\u89e3\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u306e\u4fee\u6b63\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8aac\u660e\u3059\u308b\u524d\u306b\u3001MAN\uff08Master Accountant Network\uff09\u3068\u3068\u3082\u306b\u3001\u6cd5\u7684\u306b\u6709\u52b9\u306a\u4f1a\u8a08\u8a18\u9332\u306e\u6027\u8cea\u3001\u5f79\u5272\u3001\u304a\u3088\u3073\u5fc5\u9808\u306e\u898f\u5236\u306b\u3064\u3044\u3066\u660e\u78ba\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4f1a\u8a08\u8a18\u9332\u306f\u3001\u5358\u306b\u6570\u5b57\u3092\u4fdd\u5b58\u3059\u308b\u30da\u30fc\u30b8\u3084\u30d5\u30a1\u30a4\u30eb\u306e\u96c6\u5408\u4f53\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u5168\u4f53\u3092\u4f53\u7cfb\u5316\u3059\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_ke_toan_la_gi\"><\/span><b>\u4f1a\u8a08\u5e33\u7c3f\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u304c\u5408\u6cd5\u7684\u306b\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u4f1a\u8a08\u8a18\u9332\u306e\u6982\u5ff5\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u898f\u5236\u306b\u57fa\u3065\u304d\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c24\u6761\u7b2c1\u9805<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u300c<\/span><i><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5e33\u7c3f\u306f\u3001\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u7d4c\u6e08\u53d6\u5f15\u304a\u3088\u3073\u8ca1\u52d9\u53d6\u5f15\u3001\u306a\u3089\u3073\u306b\u4f1a\u8a08\u5358\u4f4d\u306b\u95a2\u9023\u3059\u308b\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3001\u4f53\u7cfb\u5316\u3001\u304a\u3088\u3073\u4fdd\u7ba1\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u6cd5\u7684\u306a\u89b3\u70b9\u304b\u3089\u8a00\u3048\u3070\u3001\u4f1a\u8a08\u8a18\u9332\u306f\u5358\u306b\u7d71\u8a08\u7684\u306b\u6570\u5024\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3067\u306f\u306a\u304f\u3001\u3080\u3057\u308d\u4f01\u696d\u306e\u53d6\u5f15\u3001\u8cc7\u7523\u306e\u5909\u52d5\u3001\u304a\u3088\u3073\u8cc7\u672c\u6e90\u306e\u5168\u5c65\u6b74\u3092\u4fdd\u5b58\u3059\u308b\u305f\u3081\u306e\u4f53\u7cfb\u7684\u304b\u3064\u6cd5\u7684\u306b\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_ghi_so_ke_toan\"><\/span><b>\u7c3f\u8a18\u306e\u672c\u6765\u306e\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7c3f\u8a18\u306e\u76ee\u7684\u306f\u3001\u4ee5\u4e0b\u306e\u91cd\u8981\u306a\u76ee\u6a19\u3092\u9054\u6210\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;\">\u30c7\u30fc\u30bf\u4f53\u7cfb\u5316\uff1a\u500b\u3005\u306e\u7d4c\u6e08\u53d6\u5f15\uff08\u8f38\u5165\u3001\u8f38\u51fa\u3001\u53ce\u5165\u3001\u652f\u51fa\u306a\u3069\uff09\u3092\u3001\u79d1\u5b66\u7684\u306b\u6574\u7406\u3055\u308c\u305f\u6642\u7cfb\u5217\u9806\u306b\u3001\u5bfe\u5fdc\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u306b\u30b0\u30eb\u30fc\u30d7\u5316\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u57fa\u790e\uff1a\u4f1a\u8a08\u8a18\u9332\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u3001\u7d71\u8a08\u5f53\u5c40\u3001\u305d\u306e\u4ed6\u306e\u898f\u5236\u6a5f\u95a2\u306b\u63d0\u51fa\u3055\u308c\u308b\u5b9a\u671f\u7684\u306a\u8ca1\u52d9\u8af8\u8868\uff08FS\uff09\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u3001\u6b63\u78ba\u3067\u30aa\u30ea\u30b8\u30ca\u30eb\u306e\u30c7\u30fc\u30bf\u306e\u6e90\u6cc9\u3068\u306a\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u8a3c\u62e0\uff1a\u653f\u5e9c\u6a5f\u95a2\u304c\u691c\u67fb\u3084\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u3001\u3059\u3079\u3066\u306e\u751f\u7523\u6d3b\u52d5\u304a\u3088\u3073\u4e8b\u696d\u6d3b\u52d5\u306e\u5408\u6cd5\u6027\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u8a18\u9332\u3092\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chuan_phap_ly_bat_buoc_cua_so_ke_toan\"><\/span><b>\u4f1a\u8a08\u8a18\u9332\u306b\u95a2\u3059\u308b\u6cd5\u7684\u7fa9\u52d9\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u3001\u6a19\u6e96\u7684\u306a\u4f1a\u8a08\u5e33\u7c3f\u306b\u306f\u4ee5\u4e0b\u306e\u91cd\u8981\u306a\u60c5\u5831\u304c\u660e\u78ba\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8b58\u5225\u60c5\u5831\uff1a\u4f1a\u8a08\u90e8\u9580\u306e\u540d\u79f0\uff08\u4f01\u696d\u540d\u307e\u305f\u306f\u7d44\u7e54\u540d\uff09\u3001\u5404\u7a2e\u985e\u306e\u5143\u5e33\u306e\u540d\u79f0\u3001\u5143\u5e33\u306e\u4f5c\u6210\u65e5\u3001\u304a\u3088\u3073\u7de0\u3081\u65e5\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cac\u4efb\u306e\u78ba\u8a8d\uff1a\u5e33\u7c3f\u306b\u306f\u3001\u5e33\u7c3f\u3092\u4f5c\u6210\u3057\u305f\u8005\u3001\u4e3b\u4efb\u4f1a\u8a08\u58eb\uff08\u307e\u305f\u306f\u4f1a\u8a08\u8cac\u4efb\u8005\uff09\u3001\u304a\u3088\u3073\u4f1a\u8a08\u90e8\u9580\u306e\u6cd5\u5b9a\u4ee3\u7406\u4eba\u306e\u3001\u5b8c\u5168\u306a\u624b\u66f8\u304d\u7f72\u540d\u307e\u305f\u306f\u6cd5\u7684\u52b9\u529b\u306e\u3042\u308b\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b8c\u5168\u6027\uff1a\u7d19\u306e\u4f1a\u8a08\u5e33\u7c3f\u306f\u3001\u6700\u521d\u306e\u30da\u30fc\u30b8\u304b\u3089\u6700\u5f8c\u306e\u30da\u30fc\u30b8\u307e\u3067\u5b8c\u5168\u306b\u756a\u53f7\u3092\u4ed8\u3051\u3001\u30da\u30fc\u30b8\u9593\u306b\u5370\u9451\u3092\u62bc\u5370\u3057\u3066\u3001\u8a18\u9332\u3084\u30c7\u30fc\u30bf\u306e\u5165\u308c\u66ff\u3048\u3001\u8ffd\u52a0\u3001\u6539\u3056\u3093\u3092\u7d76\u5bfe\u306b\u9632\u6b62\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_chu_yeu_bat_buoc_phai_co_tren_so_ke_toan\"><\/span><b>\u4f1a\u8a08\u8a18\u9332\u306b\u5fc5\u305a\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u91cd\u8981\u306a\u60c5\u5831\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5e33\u7c3f\u306e\u5404\u30da\u30fc\u30b8\u306f\u3001\u904b\u7528\u6642\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4e3b\u8981\u306a\u60c5\u5831\u8981\u7d20\u3092\u5b8c\u5168\u306b\u53cd\u6620\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9332\u97f3\u306e\u65e5\u4ed8\u3001\u6708\u3001\u5e74\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5143\u306e\u4f1a\u8a08\u66f8\u985e\u306e\u756a\u53f7\u3068\u65e5\u4ed8\u306f\u3001\u5143\u5e33\u3078\u306e\u8a18\u5165\u306e\u6cd5\u7684\u6839\u62e0\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u767a\u751f\u3057\u305f\u7d4c\u6e08\u30fb\u91d1\u878d\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u7c21\u6f54\u304b\u3064\u5305\u62ec\u7684\u3067\u660e\u78ba\u306a\u8981\u7d04\u3092\u63d0\u4f9b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u7d4c\u6e08\u7684\u307e\u305f\u306f\u91d1\u878d\u7684\u53d6\u5f15\u304c\u3001\u5bfe\u5fdc\u3059\u308b\u4f1a\u8a08\u52d8\u5b9a\u306b\u632f\u308a\u66ff\u3048\u3089\u308c\u305f\u969b\u306e\u5177\u4f53\u7684\u306a\u91d1\u984d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u671f\u9996\u6b8b\u9ad8\u3001\u671f\u9593\u4e2d\u306e\u53d6\u5f15\u7dcf\u984d\uff08\u501f\u65b9\uff0f\u8cb8\u65b9\uff09\u3001\u304a\u3088\u3073\u671f\u672b\u6b8b\u9ad8\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\uff08\u4ed5\u8a33\u5e33\u3084\u5143\u5e33\u306a\u3069\uff09\u3068\u8a73\u7d30\u5143\u5e33\uff08\u5728\u5eab\u5143\u5e33\u3084\u8cb7\u639b\u91d1\u5143\u5e33\u306a\u3069\uff09\u306e2\u3064\u306e\u4e3b\u8981\u306a\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5143\u5e33\u306b\u3069\u3093\u306a\u306b\u5c0f\u3055\u306a\u8aa4\u308a\u304c\u3042\u3063\u3066\u3082\u3001\u5831\u544a\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306b\u4e0d\u6b63\u78ba\u3055\u3092\u3082\u305f\u3089\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u6cd5\u5b9a\u4f1a\u8a08\u5143\u5e33\u306e\u4fee\u6b63\u65b9\u6cd5\u3092\u7fd2\u5f97\u3057\u3001\u554f\u984c\u3092\u8fc5\u901f\u304b\u3064\u5408\u6cd5\u7684\u306b\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_cac_phuong_phap_sua_chua_so_ke_toan_khi_co_sai_sot\"><\/span><b>\u4f1a\u8a08\u8a18\u9332\u306b\u8aa4\u308a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u4fee\u6b63\u65b9\u6cd5\u306e\u8a73\u7d30\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8815\" aria-describedby=\"caption-attachment-8815\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8815\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot.jpg\" alt=\"Chi ti\u1ebft c\u00e1c ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n khi c\u00f3 sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8815\" class=\"wp-caption-text\">\u4f1a\u8a08\u8a18\u9332\u306b\u8aa4\u308a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u4fee\u6b63\u65b9\u6cd5\u306e\u8a73\u7d30\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u306b\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c27\u6761\u7b2c1\u9805\u306e\u898f\u5b9a\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002 <\/span><b>\u3044\u304b\u306a\u308b\u72b6\u6cc1\u4e0b\u306b\u304a\u3044\u3066\u3082\u3001\u8aa4\u3063\u305f\u60c5\u5831\u3084\u30c7\u30fc\u30bf\u3092\u6d88\u53bb\u3057\u305f\u308a\u3001\u4f55\u3089\u304b\u306e\u65b9\u6cd5\u3067\u6539\u5909\u3057\u305f\u308a\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u53e4\u3044\u30c7\u30fc\u30bf\u3092\u6d88\u53bb\u3057\u305f\u308a\u3001\u4fee\u6b63\u6db2\u3092\u4f7f\u3063\u3066\u96a0\u853d\u3057\u305f\u308a\u3059\u308b\u884c\u70ba\u306f\u3001\u8a3c\u62e0\u3092\u610f\u56f3\u7684\u306b\u7834\u58ca\u3057\u3001\u4f1a\u8a08\u4e0a\u306e\u4e0d\u6b63\u884c\u70ba\u3092\u884c\u3063\u305f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ee3\u308f\u308a\u306b\u3001\u30a8\u30e9\u30fc\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3066\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4f1a\u8a08\u8a18\u9332\u3092\u4fee\u6b63\u3059\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3092\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_1_Ghi_cai_chinh_Sua_truc_tiep_bang_tay\"><\/span><b>\u65b9\u6cd51\uff1a\u8a02\u6b63\u5185\u5bb9\u306e\u8a18\u9332\uff08\u624b\u66f8\u304d\u3067\u76f4\u63a5\u8a02\u6b63\u3092\u884c\u3046\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4fee\u6b63\u65b9\u6cd5\u306f\u3001\u4f9d\u7136\u3068\u3057\u3066\u624b\u66f8\u304d\u306e\u4f1a\u8a08\u8a18\u9332\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3088\u304f\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u65b9\u6cd5\u306f\u3001\u8a18\u5165\u30df\u30b9\uff08\u4ed5\u5165\u5148\u540d\u306e\u8aa4\u308a\u3001\u8aac\u660e\u306e\u8aa4\u308a\u306a\u3069\uff09\u3084\u6570\u5024\u306e\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u307e\u3060\u30b7\u30b9\u30c6\u30e0\u306b\u53cd\u6620\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u8a72\u5f53\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u5408\u8a08\u91d1\u984d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3084\u308a\u65b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u8aa4\u3063\u305f\u5165\u529b\u7b87\u6240\u306b\u76f4\u7dda\u3092\u5f15\u304d\u307e\u3059\u3002\u3053\u306e\u7dda\u306f\u660e\u77ad\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u6fc3\u3059\u304e\u305f\u308a\u3001\u5143\u306e\u30c6\u30ad\u30b9\u30c8\u3084\u6570\u5b57\u3092\u5b8c\u5168\u306b\u8986\u3044\u96a0\u3057\u3066\u3057\u307e\u3046\u307b\u3069\u771f\u3063\u9ed2\u3067\u3042\u3063\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u8aad\u8005\u306f\u3001\u5143\u306e\u8aa4\u3063\u305f\u30c7\u30fc\u30bf\u304c\u306f\u3063\u304d\u308a\u3068\u898b\u3048\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;\">\u659c\u7dda\u3067\u6d88\u3055\u308c\u305f\u90e8\u5206\u306e\u771f\u4e0a\u306b\u3001\u6b63\u3057\u3044\u6570\u5b57\u307e\u305f\u306f\u6587\u5b57\u3092\u666e\u901a\u306e\u30a4\u30f3\u30af\u3067\u66f8\u304d\u8fbc\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5fc5\u9808\u8981\u4ef6\uff1a\u4fee\u7406\u30de\u30fc\u30af\u306b\u52a0\u3048\u3066\u3001\u6cd5\u7684\u8cac\u4efb\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u4e3b\u4efb\u4f1a\u8a08\u58eb\u307e\u305f\u306f\u4f1a\u8a08\u8cac\u4efb\u8005\u306b\u3088\u308b\u78ba\u8a8d\u306e\u7f72\u540d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306f\u898f\u6a21\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u4e2d\u6838\u3068\u306a\u308b\u7ba1\u7406\u8077\u3092\u6b20\u3044\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u4f1a\u8a08\u898f\u5236\u3078\u306e\u6cd5\u7684\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u9069\u5207\u306a\u4eba\u6750\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3042\u308b\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-truong\/\">\u4e3b\u4efb\u4f1a\u8a08\u58eb\u3092\u96c7\u7528\u3059\u308b<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8a55\u5224\u304c\u826f\u304f\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u6a5f\u95a2\u306b\u3088\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u66f8\u985e\u306b\u7f72\u540d\u3057\u3001\u6cd5\u7684\u8cac\u4efb\u3092\u8ca0\u3046\u305f\u3081\u306e\u6700\u9069\u306a\u89e3\u6c7a\u7b56\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a<\/b><span style=\"font-weight: 400;\"> \u7d19\u306e\u4f1a\u8a08\u5e33\u7c3f\u3067\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u9867\u5ba2\u540d\u3092\u300cB\u793e\u300d\u3067\u306f\u306a\u304f\u8aa4\u3063\u3066\u300cA\u793e\u300d\u3068\u8a18\u5165\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u305d\u3053\u3067\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u300cB\u793e\u300d\u3092\u4e8c\u91cd\u7dda\u3067\u6d88\u3057\u3001\u305d\u306e\u771f\u4e0a\u306b\u300cA\u793e\u300d\u3068\u66f8\u304d\u76f4\u3057\u3001\u4e3b\u4efb\u4f1a\u8a08\u62c5\u5f53\u8005\u306b\u8a02\u6b63\u7b87\u6240\u306e\u6a2a\u306b\u30a4\u30cb\u30b7\u30e3\u30eb\u3092\u8a18\u5165\u3059\u308b\u3088\u3046\u4f9d\u983c\u3057\u305f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_2_Ghi_so_am_Phuong_phap_ghi_do\"><\/span><b>\u65b9\u6cd52\uff1a\u8ca0\u306e\u6570\u3092\u8a18\u9332\u3059\u308b\uff08\u8d64\u5b57\u6cd5\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f1a\u8a08\u8a18\u9332\u3092\u4fee\u6b63\u3059\u308b\u305f\u3081\u306e\u6700\u3082\u4e00\u822c\u7684\u306a\u65b9\u6cd5\u306e1\u3064\u3067\u3059\u3002\u30de\u30a4\u30ca\u30b9\u8a18\u5165\u6cd5\u306f\u3001\u4ed5\u8a33\u306e\u8aa4\u308a\u306b\u3088\u308a\u52d8\u5b9a\u79d1\u76ee\u9593\u306e\u76f8\u4e92\u95a2\u4fc2\u306b\u8aa4\u308a\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u5143\u5e33\u306b\u8a18\u9332\u3055\u308c\u305f\u91d1\u984d\u304c\u539f\u672c\u306b\u8a18\u9332\u3055\u308c\u305f\u5b9f\u969b\u306e\u91d1\u984d\u3088\u308a\u3082\u5927\u304d\u304f\u3001\u3053\u308c\u3089\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u7d2f\u7a4d\u3055\u308c\u3066\u3044\u3066\u5358\u7d14\u306b\u53d6\u308a\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3084\u308a\u65b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u8aa4\u3063\u305f\u91d1\u984d\u3092\u8d64\u30a4\u30f3\u30af\u3067\uff08\u624b\u66f8\u304d\u306e\u5834\u5408\uff09\u3001\u307e\u305f\u306f\u62ec\u5f27\u3067\u56f2\u3093\u3067\uff08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304b\u3089\u5165\u529b\u3059\u308b\u5834\u5408\uff09\u8a18\u9332\u3057\u3001\u30de\u30a4\u30ca\u30b9\u306e\u5024\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u307e\u3059\u3002\u3053\u306e\u8a18\u5165\u306b\u3088\u308a\u3001\u4ee5\u524d\u306b\u8a18\u9332\u3055\u308c\u305f\u8aa4\u3063\u305f\u30c7\u30fc\u30bf\u304c\u5b8c\u5168\u306b\u76f8\u6bba\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b21\u306e\u884c\u306e\u3059\u3050\u6a2a\u307e\u305f\u306f\u6b21\u306e\u884c\u306b\u3001\u6b63\u3057\u3044\u91d1\u984d\u3092\u901a\u5e38\u306e\u30a4\u30f3\u30af\uff08\u307e\u305f\u306f\u6a19\u6e96\u7684\u306a\u6b63\u306e\u6570\uff09\u3067\u8a18\u5165\u3057\u3066\u3001\u53d6\u5f15\u306e\u8a18\u9332\u3092\u7d9a\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5fc5\u9808\u8981\u4ef6\uff1a\u3053\u306e\u65b9\u6cd5\u3067\u306f\u3001\u30de\u30a4\u30ca\u30b9\u306e\u6570\u5024\u307e\u305f\u306f\u8abf\u6574\u62ec\u5f27\u306e\u6a2a\u306b\u4e3b\u4efb\u4f1a\u8a08\u58eb\u306e\u7f72\u540d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e8b\u52d9\u7528\u54c1\u306e\u8cfc\u5165\u91d1\u984d\u306f\u5b9f\u969b\u306b\u306f5,000,000 VND\u3067\u3057\u305f\u304c\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u8aa4\u3063\u306650,000,000 VND\u3068\u8a18\u9332\u3057\u3001\u30c7\u30fc\u30bf\u3092\u8ee2\u8a18\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002\u3053\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u8aa4\u3063\u305f\u91d1\u984d\uff0850,000,000 VND\uff09\u3092\u8d64\u5b57\uff08\u307e\u305f\u306f\u62ec\u5f27\uff09\u3067\u66f8\u304d\u76f4\u3057\u3001\u8aa4\u3063\u305f\u5165\u529b\u3092\u62b9\u6d88\u3057\u305f\u5f8c\u3001\u6b63\u3057\u3044\u91d1\u984d\u3067\u3042\u308b5,000,000 VND\u3092\u901a\u5e38\u306e\u30a4\u30f3\u30af\u3067\u66f8\u304d\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_3_Ghi_dieu_chinh_Ghi_bo_sung\"><\/span><b>\u65b9\u6cd53\uff1a\u8abf\u6574\u5185\u5bb9\u306e\u8a18\u9332\uff08\u88dc\u8db3\u4e8b\u9805\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8abf\u6574\u8a18\u9332\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u5834\u5408\u306b\u9069\u7528\u3055\u308c\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;\">\u30a8\u30e9\u30fc\u304c\u52d8\u5b9a\u7167\u5408\u3068\u306f\u7121\u95a2\u4fc2\u3067\u3042\u308b\u304c\u3001\u5143\u5e33\u306b\u8a18\u9332\u3055\u308c\u305f\u91d1\u984d\u304c\u66f8\u985e\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u5b9f\u969b\u306e\u91d1\u984d\u3088\u308a\u3082\u5c11\u306a\u3044\u5834\u5408\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8907\u96d1\u306a\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u8a73\u7d30\u306a\u66f8\u9762\u306b\u3088\u308b\u8aac\u660e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3084\u308a\u65b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u53e4\u3044\u8aa4\u308a\u30a8\u30f3\u30c8\u30ea\u3092\u76f4\u63a5\u4fee\u6b63\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8aa4\u308a\u306e\u539f\u56e0\u3092\u660e\u78ba\u306b\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u65b0\u3057\u3044\u8abf\u6574\u6587\u66f8\uff08\u8abf\u6574\u4f1a\u8a08\u4f1d\u7968\uff09\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b8b\u308a\u306e\u5dee\u984d\u306f\u4f1a\u8a08\u5e33\u7c3f\u306b\u8a18\u9332\u3055\u308c\u3001\u8a18\u9332\u3055\u308c\u305f\u5408\u8a08\u91d1\u984d\u304c\u5b9f\u969b\u306e\u53d6\u5f15\u984d\u3068\u4e00\u81f4\u3059\u308b\u3088\u3046\u306b\u8abf\u6574\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u306e\u65b9\u6cd5\u306f\u3001\u904e\u53bb\u306e\u8a18\u9332\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3092\u7dad\u6301\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u3001\u6b20\u843d\u3057\u3066\u3044\u308b\u5024\u306f\u660e\u78ba\u304b\u3064\u900f\u660e\u6027\u306e\u9ad8\u3044\u88cf\u4ed8\u3051\u66f8\u985e\u3092\u4f34\u3046\u8ffd\u52a0\u306e\u53d6\u5f15\u306b\u3088\u3063\u3066\u306e\u307f\u88dc\u5b8c\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a<\/b><span style=\"font-weight: 400;\"> \u5b9f\u969b\u306e\u58f2\u4e0a\u9ad8\u306f15,000,000 VND\u3067\u3057\u305f\u304c\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u5e33\u7c3f\u306b12,000,000 VND\u3057\u304b\u8a18\u9332\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\uff083,000,000 VND\u306e\u4e0d\u8db3\uff09\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u8abf\u6574\u4f1a\u8a08\u4f1d\u7968\u3092\u4f5c\u6210\u3057\u30013,000,000 VND\u306e\u5dee\u984d\u3092\u8ffd\u52a0\u3067\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_so_sanh_cac_phuong_phap_sua_chua_so_ke_toan\"><\/span><b>\u4f1a\u8a08\u8a18\u9332\u306e\u4fee\u6b63\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u6bd4\u8f03\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u30a8\u30e9\u30fc\u767a\u751f\u6642\u306b\u9069\u5207\u306a\u89e3\u6c7a\u7b56\u3092\u5bb9\u6613\u306b\u8b58\u5225\u30fb\u9078\u629e\u3067\u304d\u308b\u3088\u3046\u3001\u4f1a\u8a08\u8a18\u9332\u306e\u4fee\u6b63\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u65b9\u6cd5\u3092\u6bd4\u8f03\u3057\u305f\u8a73\u7d30\u306a\u6982\u8981\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u3092\u4fee\u6b63\u3059\u308b\u305f\u3081\u306e\u3055\u307e\u3056\u307e\u306a\u65b9\u6cd5\u3092\u5305\u62ec\u7684\u306b\u6bd4\u8f03\u3057\u305f\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8a02\u6b63\u8a18\u9332\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8ca0\u306e\u6570\u306e\u8a18\u9332\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8abf\u6574\u8a18\u9332\u65b9\u6cd5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b46\u8de1\u3084\u7c21\u5358\u306a\u6570\u5b57\u306e\u8aa4\u308a\u3002\u307e\u3060\u7d2f\u7a4d\u7684\u3067\u306f\u306a\u3044\u3002\u624b\u66f8\u304d\u306e\u8a18\u9332\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8a72\u5f53\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3078\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u8aa4\u3063\u3066\u3044\u308b\u304b\u3001\u8a18\u9332\u3055\u308c\u305f\u91d1\u984d\u304c\u5b9f\u969b\u306e\u767a\u751f\u91d1\u984d\u3088\u308a\u3082\u8457\u3057\u304f\u5927\u304d\u3044\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8a18\u9332\u3055\u308c\u305f\u91d1\u984d\u304c\u5b9f\u969b\u306e\u91d1\u984d\u3088\u308a\u3082\u5c11\u306a\u3044\u304b\u3001\u3042\u308b\u3044\u306f\u660e\u78ba\u306a\u6587\u66f8\u306b\u3088\u308b\u8aac\u660e\u304c\u5fc5\u8981\u306a\u8907\u96d1\u306a\u30a8\u30e9\u30fc\u304c\u5b58\u5728\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51e6\u7406\u6280\u8853<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9593\u9055\u3063\u3066\u3044\u308b\u90e8\u5206\u306b\u76f4\u7dda\u3092\u5f15\u304d\uff08\u5143\u306e\u6587\u5b57\u304c\u898b\u3048\u308b\u3088\u3046\u306b\uff09\u3001\u305d\u306e\u4e0a\u306b\u6b63\u3057\u3044\u6587\u5b57\u307e\u305f\u306f\u6570\u5b57\u3092\u66f8\u304d\u8fbc\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9593\u9055\u3063\u305f\u6570\u5b57\u3092\u8d64\u30a4\u30f3\u30af\u3067\u66f8\u304f\u304b\u3001\u62ec\u5f27\u3067\u56f2\u3093\u3067\u6d88\u3057\u3066\u304b\u3089\u3001\u6b63\u3057\u3044\u6570\u5b57\u3092\u66f8\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5225\u9014\u8abf\u6574\u66f8\u985e\uff08\u4f1a\u8a08\u4f1d\u7968\uff09\u3092\u4f5c\u6210\u3057\u3001\u4e0d\u8db3\u3057\u3066\u3044\u308b\u91d1\u984d\u306e\u5dee\u984d\u3092\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u6761\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e3b\u4efb\u4f1a\u8a08\u58eb\u306e\u7f72\u540d\u306f\u3001\u8a02\u6b63\u30de\u30fc\u30af\u306e\u3059\u3050\u6a2a\u306b\u8a18\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8cac\u4efb\u8005\u306e\u7f72\u540d\u306f\u3001\u8d64\u3044\u6570\u5b57\u307e\u305f\u306f\u62ec\u5f27\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u884c\u306e\u3059\u3050\u6a2a\u306b\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8abf\u6574\u66f8\u985e\u306f\u9069\u5207\u306b\u627f\u8a8d\u3055\u308c\u3001\u5143\u306e\u4f1a\u8a08\u8a18\u9332\u3068\u3068\u3082\u306b\u4fdd\u7ba1\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4eba\u6c17<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u307b\u3068\u3093\u3069\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u305b\u3093\uff08\u624b\u82b8\u7528\u30ce\u30fc\u30c8\u306b\u306e\u307f\u4f7f\u7528\uff09\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306a\u4f1a\u8a08\u696d\u52d9\u3067\u306f\u975e\u5e38\u306b\u3088\u304f\u898b\u3089\u308c\u308b\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u975e\u5e38\u306b\u9069\u5fdc\u6027\u304c\u9ad8\u304f\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u4f1a\u8a08\u306b\u306f\u5fc5\u9808\u306e\u624b\u6cd5\u3067\u3042\u308b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u3001\u4e0a\u8a18\u306e\u6bd4\u8f03\u8868\u304b\u3089\u5f97\u3089\u308c\u305f\u60c5\u5831\u3092\u5206\u6790\u30fb\u7dcf\u5408\u3059\u308b\u3068\u3001\u5404\u30d3\u30b8\u30cd\u30b9\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u305d\u308c\u305e\u308c\u306e\u30a8\u30e9\u30fc\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u7dbf\u5bc6\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u4e0a\u8a18\u306e\u4f1a\u8a08\u8a18\u9332\u4fee\u6b63\u65b9\u6cd5\u306e\u3046\u3061\u3001\u3069\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u57fa\u672c\u539f\u5247\u306f\u5c65\u6b74\u8a18\u9332\u306e\u7dad\u6301\u3001\u30c7\u30fc\u30bf\u306e\u5b8c\u5168\u6027\u306e\u78ba\u4fdd\u3001\u305d\u3057\u3066\uff08\u6a29\u9650\u306e\u3042\u308b\u4eba\u7269\u306e\u7f72\u540d\u3084\u6dfb\u4ed8\u66f8\u985e\u306a\u3069\u306e\uff09\u5b8c\u5168\u306a\u6cd5\u7684\u6587\u66f8\u306e\u78ba\u4fdd\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_sua_chua_so_ke_toan_ap_dung_cho_hinh_thuc_ghi_so_dien_tu\"><\/span><b>\u96fb\u5b50\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u8a18\u9332\u306e\u4fee\u6b63\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u307b\u3068\u3093\u3069\u306e\u4f01\u696d\u306f\u624b\u4f5c\u696d\u306b\u3088\u308b\u7c3f\u8a18\u304b\u3089\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08\u96fb\u5b50\u7c3f\u8a18\uff09\u306e\u5229\u7528\u3078\u3068\u79fb\u884c\u3057\u3066\u3044\u307e\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u306f\u7269\u7406\u7684\u306a\u75d5\u8de1\u3092\u6b8b\u3055\u305a\u306b\u5bb9\u6613\u306b\u6539\u3056\u3093\u30fb\u5909\u66f4\u3067\u304d\u308b\u3068\u3044\u3046\u6027\u8cea\u4e0a\u3001\u4f1a\u8a08\u6cd5\u306f\u30c7\u30fc\u30bf\u306e\u5b8c\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u6975\u3081\u3066\u53b3\u683c\u306a\u898f\u5236\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c27\u6761\u7b2c4\u9805\u306f\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u300c<\/span><i><span style=\"font-weight: 400;\">\u96fb\u5b50\u7684\u306b\u8a18\u9332\u304c\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u4f1a\u8a08\u8a18\u9332\u306e\u8a02\u6b63\u306f\u3001\u672c\u6761\u7b2c1\u9805c\u53f7\u306b\u898f\u5b9a\u3059\u308b\u65b9\u6cd5\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u73fe\u5728\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u306b\u4e0d\u4e00\u81f4\u304c\u691c\u51fa\u3055\u308c\u305f\u5834\u5408\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u2026 <\/span><b>\u8a31\u53ef\u3055\u308c\u308b\u65b9\u6cd5\u306f1\u3064\u3060\u3051\u3067\u3059\u3002\u8abf\u6574\u5185\u5bb9\u3092\u8a18\u9332\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/b><span style=\"font-weight: 400;\"> \uff08\u8abf\u6574\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3001\u5dee\u984d\u3092\u8ffd\u52a0\u3059\u308b\u3053\u3068\u3067\u4fee\u6b63\u3057\u307e\u3059\u3002\uff09<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_khong_duoc_sua_truc_tiep_tren_phan_mem_ke_toan\"><\/span><b>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u76f4\u63a5\u5909\u66f4\u3092\u52a0\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u5e33\u7c3f\u306e\u30ed\u30c3\u30af\u3092\u89e3\u9664\u3057\u3066\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4e0a\u3067\u8aa4\u3063\u305f\u6570\u5024\u3092\u76f4\u63a5\u4fee\u6b63\u3057\u3001\u4fdd\u5b58\u3059\u308b\u3068\u3044\u3046\u7fd2\u6163\u304c\u3042\u308a\u307e\u3059\u3002\u6280\u8853\u7684\u306b\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u3053\u308c\u3092\u8a31\u5bb9\u3057\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u6cd5\u7684\u306b\u306f\u3001\u3053\u306e\u884c\u70ba\u306f\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3092\u4f34\u3044\u307e\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u304c\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u969b\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30b7\u30b9\u30c6\u30e0\u30ed\u30b0\uff08\u76e3\u67fb\u8a3c\u8de1\uff09\u3092\u8abf\u67fb\u3057\u307e\u3059\u3002\u4fee\u6b63\u6587\u66f8\u3092\u4f34\u308f\u305a\u306b\u30c7\u30fc\u30bf\u304c\u76f4\u63a5\u5909\u66f4\u3055\u308c\u305f\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u4f1a\u8a08\u8a18\u9332\u306e\u507d\u9020\u3067\u544a\u767a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u53d6\u5f15\u3092\u96fb\u5b50\u7684\u306b\u8a18\u9332\u3059\u308b\u969b\u306b\u306f\u3001\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u30c7\u30fc\u30bf\u306b\u5bfe\u3059\u308b\u3059\u3079\u3066\u306e\u5909\u66f4\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u3001\u8abf\u6574\u6587\u66f8\u3092\u4f5c\u6210\u3057\u3066\u4f1a\u8a08\u8a18\u9332\u3092\u4fee\u6b63\u3059\u308b\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_phat_hien_sai_sot_va_cach_xu_ly_tuong_ung\"><\/span><b>\u30a8\u30e9\u30fc\u691c\u51fa\u6642\u523b\u3068\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u51e6\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8814\" aria-describedby=\"caption-attachment-8814\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8814\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung.jpg\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n khi ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 c\u00e1ch x\u1eed l\u00fd t\u01b0\u01a1ng \u1ee9ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8814\" class=\"wp-caption-text\">\u4f1a\u8a08\u8a18\u9332\u306b\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u306e\u4fee\u6b63\u65b9\u6cd5\u3068\u3001\u305d\u308c\u306b\u5fdc\u3058\u305f\u5bfe\u51e6\u65b9\u6cd5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4fee\u6b63\u4ed5\u8a33\u306e\u8a18\u9332\u6642\u671f\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u304c\u6240\u8f44\u5b98\u5e81\u306b\u63d0\u51fa\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u5b8c\u5168\u306b\u4f9d\u5b58\u3057\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u6b21\u306e2\u3064\u306e\u30b1\u30fc\u30b9\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_phat_hien_truoc_khi_nop_Bao_cao_tai_chinh_nam\"><\/span><b>\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u63d0\u51fa\u524d\u306b\u767a\u898b\u3055\u308c\u305f\u8aa4\u308a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u7a0e\u52d9\u5f53\u5c40\u3084\u305d\u306e\u4ed6\u306e\u898f\u5236\u6a5f\u95a2\u306b\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u4f1a\u8a08\u8a18\u9332\u306b\u8aa4\u308a\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u5f53\u8a72\u4f1a\u8a08\u5e74\u5ea6\u306e\u4f1a\u8a08\u8a18\u9332\u306b\u76f4\u63a5\u4fee\u6b63\u3092\u52a0\u3048\u308b\u3079\u304d\u3067\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;\">\u3053\u308c\u306b\u3088\u308a\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u304a\u3088\u3073\u88dc\u52a9\u5143\u5e33\u306e\u3059\u3079\u3066\u306e\u30c7\u30fc\u30bf\u304c\u3001\u63d0\u51fa\u7528\u306b\u4f5c\u6210\u3055\u308c\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u6570\u5024\u3068\u5b8c\u5168\u306b\u4e00\u81f4\u3059\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u6bd4\u8f03\u7684\u5358\u7d14\u3067\u3042\u308a\u3001\u5f8c\u3005\u8907\u96d1\u306a\u8aac\u660e\u624b\u7d9a\u304d\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_phat_hien_sau_khi_da_nop_Bao_cao_tai_chinh_nam\"><\/span><b>\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u63d0\u51fa\u5f8c\u306b\u767a\u898b\u3055\u308c\u305f\u8aa4\u308a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u306f\u308b\u304b\u306b\u8907\u96d1\u306a\u30b1\u30fc\u30b9\u3067\u3059\u30022015\u5e74\u4f1a\u8a08\u6cd5\u7b2c27\u6761\u7b2c3\u9805\u306b\u3088\u308c\u3070\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u300c<\/span><i><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u304c\u6240\u8f44\u5b98\u5e81\u306b\u63d0\u51fa\u3055\u308c\u305f\u5f8c\u306b\u4f1a\u8a08\u8a18\u9332\u306b\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u5e74\u5ea6\u306e\u4f1a\u8a08\u8a18\u9332\u306b\u8a02\u6b63\u3092\u52a0\u3048\u3001\u8a02\u6b63\u5185\u5bb9\u306e\u8aac\u660e\u3092\u6dfb\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/i><\/p><\/blockquote>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u9806\uff1a\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u524d\u5e74\u5ea6\u306e\u9589\u9396\u6e08\u307f\u3067\u63d0\u51fa\u6e08\u307f\u306e\u4f1a\u8a08\u5e33\u7c3f\u3092\u518d\u958b\u3057\u3066\u6570\u5024\u3092\u4fee\u6b63\u3059\u308b\u3053\u3068\u306f\u7d76\u5bfe\u306b\u907f\u3051\u3066\u304f\u3060\u3055\u3044\u3002\u4ee3\u308f\u308a\u306b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u5f53\u5e74\u5ea6\u306e\u4f1a\u8a08\u8a18\u9332\u306b\u4fee\u6b63\u8a18\u5165\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><b>\u4eca\u5e74<\/b><span style=\"font-weight: 400;\"> \uff08\u30a8\u30e9\u30fc\u304c\u767a\u898b\u3055\u308c\u305f\u5e74\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u9808\u8981\u4ef6\uff1a\u4f01\u696d\u306f\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u4fee\u6b63\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u8aac\u660e\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8aac\u660e\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8aa4\u308a\u304c\u767a\u751f\u3057\u305f\u5e74\u5ea6\u3001\u8aa4\u308a\u306e\u5185\u5bb9\u3001\u8abf\u6574\u984d\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u898f\u5236\u5f53\u5c40\u306f\u4f1a\u8a08\u60c5\u5831\u306e\u7d99\u7d9a\u6027\u3092\u640d\u306a\u3046\u3053\u3068\u306a\u304f\u3001\u8907\u6570\u5e74\u306b\u308f\u305f\u308b\u30c7\u30fc\u30bf\u306e\u6d41\u308c\u3092\u5bb9\u6613\u306b\u8ffd\u8de1\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7c3f\u8a18\u304b\u3089\u5e74\u6b21\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u81f3\u308b\u307e\u3067\u306e\u9023\u9396\u7684\u306a\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u5275\u696d\u5f53\u521d\u304b\u3089\u4eba\u6750\u80b2\u6210\u306b\u4f53\u7cfb\u7684\u306b\u6295\u8cc7\u3059\u3079\u304d\u3067\u3059\u3002\u5b89\u5168\u304b\u3064\u6cd5\u7684\u306b\u6709\u52b9\u306a\u9078\u629e\u80a2\u306f\u2026 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-lam-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u00a0<\/span><strong><span style=\"color: #0000ff;\">\u4f1a\u8a08\u58eb\u3092\u96c7\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3082\u3089\u3046\u3002<\/span><\/strong><\/a><span style=\"font-weight: 400;\"> \u306e <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-dich-vu-ke-toan\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4fe1\u983c\u3067\u304d\u308b\u7a0e\u52d9\u6a5f\u95a2\u3067\u3042\u308b\u3002\u3053\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u30ea\u30b9\u30af\u3092\u53b3\u5bc6\u306b\u7ba1\u7406\u3057\u3001\u7533\u544a\u671f\u9650\u524d\u306b\u30c7\u30fc\u30bf\u3092\u6700\u9069\u5316\u3057\u3001\u5f8c\u304b\u3089\u8907\u96d1\u306a\u5831\u544a\u66f8\u3092\u8aac\u660e\u3057\u305f\u308a\u4fee\u6b63\u3057\u305f\u308a\u3059\u308b\u30ea\u30b9\u30af\u3092\u5b8c\u5168\u306b\u6392\u9664\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_xu_phat_hanh_chinh_khi_thuc_hien_sai_cac_phuong_phap_sua_chua_so_ke_toan\"><\/span><b>\u4f1a\u8a08\u8a18\u9332\u306e\u8a02\u6b63\u65b9\u6cd5\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u884c\u653f\u7f70\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8813\" aria-describedby=\"caption-attachment-8813\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8813\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan.jpg\" alt=\"M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh khi th\u1ef1c hi\u1ec7n sai c\u00e1c ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8813\" class=\"wp-caption-text\">\u4f1a\u8a08\u8a18\u9332\u306e\u8a02\u6b63\u65b9\u6cd5\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u884c\u653f\u7f70\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4f1a\u8a08\u58eb\u306f\u3001\u6700\u7d42\u7684\u306a\u6b8b\u9ad8\u304c\u6b63\u3057\u3051\u308c\u3070\u3001\u3069\u306e\u3088\u3046\u306a\u4fee\u6b63\u65b9\u6cd5\u3067\u3082\u8a31\u5bb9\u3055\u308c\u308b\u3068\u8aa4\u89e3\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u5168\u304f\u306e\u9593\u9055\u3044\u3067\u3042\u308b\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u306f\u3001\u4f1a\u8a08\u8a18\u9332\u57fa\u6e96\u306e\u9055\u53cd\u3084\u4f1a\u8a08\u5e33\u7c3f\u306e\u6539\u3056\u3093\u306b\u5bfe\u3057\u3066\u660e\u78ba\u306a\u7f70\u5247\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u7b2c9\u6761\u7b2c2\u9805b\u306b\u304a\u3044\u3066 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee441\/2018\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4f1a\u8a08\u8a18\u9332\u898f\u5247\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u300c<\/span><i><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u884c\u70ba\u306b\u5bfe\u3057\u3066\u306f\u30013,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u30895,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u3002\u898f\u5b9a\u3055\u308c\u305f\u65b9\u6cd5\u4ee5\u5916\u306e\u65b9\u6cd5\u3067\u4f1a\u8a08\u8a18\u9332\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u3053\u3068\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306a\u304a\u3001\u4f1a\u8a08\u8a18\u9332\u306b\u95a2\u3059\u308b\u305d\u306e\u4ed6\u306e\u91cd\u5927\u306a\u9055\u53cd\u884c\u70ba\uff08\u4f8b\uff1a\uff09\u306b\u3082\u3001300\u4e07\u30c9\u30f3\u304b\u3089500\u4e07\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u3079\u304d\u3067\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;\">\u4f1a\u8a08\u5e33\u7c3f\u306b\u306f\u3001\u5fc5\u8981\u306a\u60c5\u5831\u304c\u3059\u3079\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093\uff08\u65e5\u4ed8\u306e\u6b20\u843d\u3001\u6587\u66f8\u756a\u53f7\u306e\u6b20\u843d\u306a\u3069\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701\u306e\u898f\u5b9a\u306b\u3088\u308a\u5370\u5237\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u7a2e\u985e\u306e\u4f1a\u8a08\u5e33\u7c3f\u306b\u3064\u3044\u3066\u306f\u3001\u96fb\u5b50\u7684\u306b\u5e33\u7c3f\u3092\u7de0\u3081\u5207\u3063\u305f\u5f8c\u306f\u3001\u7d19\u306b\u5370\u5237\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u4e3b\u3084\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u304c\u7559\u610f\u3059\u3079\u304d\u975e\u5e38\u306b\u91cd\u8981\u306a\u70b9\u304c1\u3064\u3042\u308a\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;\">\u653f\u4ee441\/2018\/ND-CP\u7b2c6\u6761\u7b2c2\u9805\uff08\u653f\u4ee4102\/2021\/ND-CP\u7b2c5\u6761\u7b2c2\u9805\u306b\u3088\u308a\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\uff09\u306b\u3088\u308c\u3070\u3001\u4e0a\u8a18\u306e3,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u30895,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u306f\u3001\u898f\u5247\u306b\u9055\u53cd\u3057\u305f\u500b\u4eba\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d44\u7e54\uff08\u4f01\u696d\uff09\u304c\u540c\u69d8\u306e\u9055\u53cd\u3092\u72af\u3057\u305f\u5834\u5408\u3001\u7f70\u91d1\u306f\u500b\u4eba\u306b\u79d1\u3055\u308c\u308b\u7f70\u91d1\u306e2\u500d\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4f01\u696d\u306e\u7d4c\u7406\u90e8\u9580\u304c\u6cd5\u5b9a\u4f1a\u8a08\u8a18\u9332\u306e\u4fee\u6b63\u65b9\u6cd5\u3092\u8aa4\u3063\u3066\u5b9f\u65bd\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306f600\u4e07\u30c9\u30f3\u304b\u30891000\u4e07\u30c9\u30f3\u306e\u7f70\u91d1\u3092\u79d1\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u53b3\u3057\u3044\u5236\u88c1\u63aa\u7f6e\u306e\u9069\u7528\u306f\u3001\u56fd\u5bb6\u7ba1\u7406\u6a5f\u95a2\u304c\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u3068\u6b63\u78ba\u6027\u3092\u6975\u3081\u3066\u91cd\u8996\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u8cb4\u793e\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u9577\u5e74\u306b\u308f\u305f\u308a\u591a\u304f\u306e\u4e0d\u6b63\u304c\u84c4\u7a4d\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u904e\u53bb\u306e\u30b7\u30b9\u30c6\u30e0\u51e6\u7406\u64cd\u4f5c\u306e\u75d5\u8de1\u304c\u3042\u308a\u3001\u6df1\u523b\u306a\u30c7\u30fc\u30bf\u969c\u5bb3\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a4d\u6975\u7684\u306b\u6cd5\u7684\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan\/\"> \u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5305\u62ec\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u5b89\u5168\u306a\u9078\u629e\u80a2\u3067\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308a\u3001\u5f53\u5c40\u304c\u5b9f\u969b\u306e\u7a0e\u52d9\u8abf\u67fb\u3084\u548c\u89e3\u3092\u884c\u3046\u524d\u306b\u3001\u30af\u30ea\u30fc\u30f3\u3067\u6cd5\u7684\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u3092\u5b8c\u5168\u306b\u518d\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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;\">\u8981\u7d04\u3059\u308b\u3068\u3001\u4f1a\u8a08\u8a18\u9332\u306e\u4fee\u6b63\u65b9\u6cd5\u3092\u6b63\u3057\u304f\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u7684\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u58eb\u306e\u5c02\u9580\u80fd\u529b\u3068\u51e0\u5e33\u9762\u3055\u3092\u793a\u3059\u6307\u6a19\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u660e\u78ba\u3067\u900f\u660e\u6027\u304c\u9ad8\u304f\u3001\u9069\u5207\u306b\u8abf\u6574\u3055\u308c\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u4f01\u696d\u304c\u6295\u8cc7\u5bb6\u3001\u682a\u4e3b\u3001\u9280\u884c\u3001\u305d\u3057\u3066\u7279\u306b\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f\u4e0a\u3067\u5927\u304d\u306a\u5229\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u3067\u7169\u96d1\u306a\u8ca1\u52d9\u30b7\u30b9\u30c6\u30e0\u3092\u904b\u7528\u3059\u308b\u305f\u3081\u306e\u8cc7\u91d1\u529b\u3092\u6301\u305f\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u6700\u3082\u8cbb\u7528\u5bfe\u52b9\u679c\u304c\u9ad8\u304f\u30ea\u30b9\u30af\u52b9\u7387\u306e\u826f\u3044\u89e3\u6c7a\u7b56\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-dich-vu\/\"> \u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u521d\u671f\u306e\u66f8\u985e\u4f5c\u6210\u3084\u30c7\u30fc\u30bf\u4fee\u6b63\u304b\u3089\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u7533\u544a\u306b\u81f3\u308b\u307e\u3067\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u306b\u306f\u3001\u30d7\u30ed\u610f\u8b58\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/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\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u3001\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08CPA Vietnam\uff09\u306e\u76e3\u67fb\u4eba\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, vi\u1ec7c x\u1ea3y ra sai s\u00f3t khi ghi ch\u00e9p s\u1ed1 li\u1ec7u l\u00ean s\u1ed5 s\u00e1ch l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi, ngay c\u1ea3 v\u1edbi nh\u1eefng k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u00e2m ni\u00ean. Tuy nhi\u00ean, s\u1ed5 k\u1ebf to\u00e1n l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd t\u1ed1i quan tr\u1ecdng ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 b\u1ee9c tranh t\u00e0i ch\u00ednh v\u00e0 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. V\u00ec v\u1eady, khi ph\u00e1t hi\u1ec7n l\u1ed7i, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 t\u00f9y ti\u1ec7n t\u1ea9y x\u00f3a, d\u00f9ng b\u00fat x\u00f3a hay s\u1eeda \u0111\u1ed5i s\u1ed1 li\u1ec7u theo \u00fd mu\u1ed1n c\u00e1 nh\u00e2n m\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t quy tr\u00ecnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8816,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8812","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\/8812","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=8812"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8812\/revisions"}],"predecessor-version":[{"id":8818,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8812\/revisions\/8818"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8816"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}