{"id":4920,"date":"2025-09-03T21:29:14","date_gmt":"2025-09-04T04:29:14","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?page_id=4920"},"modified":"2025-12-09T02:41:02","modified_gmt":"2025-12-09T09:41:02","slug":"ke-toan-tong-hop","status":"publish","type":"page","link":"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/","title":{"rendered":"\uc77c\ubc18 \ud68c\uacc4\ub780 \ubb34\uc5c7\uc778\uac00? 2025\ub144\uae4c\uc9c0\uc758 \uc5ed\ud560\uacfc \ubc1c\uc804 \ub85c\ub4dc\ub9f5"},"content":{"rendered":"[\uc139\uc158 \ud328\ub529=\u201d0px\u201d] [\ube14\ub85d ID=\u201d2076\u2033] [\/\uc139\uc158] [\ud589] [\uc5f4 span=\u201d9\u2033 span__sm=\u201d12\u2033 \ud14c\ub450\ub9ac=\u201d0px 1px 0px 0px\u201d \ud14c\ub450\ub9ac \uc5ec\ubc31=\u201d0px -15px 0px 0px\u201d]\n<p>\ud68c\uacc4 \ubd84\uc57c \ucc44\uc6a9 \uc2dc\uc7a5\uc740 \ud56d\uc0c1 \ud65c\uae30\uac00 \ub118\uce58\uba70, \ud2b9\ud788 \ud68c\uacc4 \ucd1d\uad04(KTTT) \uc9c1\ucc45\uc740 \ud56d\uc0c1 \uac00\uc7a5 \uc778\uae30 \uc788\ub294 \uc9c1\ucc45\uc785\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc8fc\ubaa9\ud560 \uc810\uc740 \uc774 \uc9c1\ucc45\uc774 \uac00\uc7a5 \ube60\ub978 \uc774\uc9c1\ub960\uc744 \ubcf4\uc778\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uc65c \uc774\ub7f0 \uc5ed\uc124\uc774 \ubc1c\uc0dd\ud558\ub294 \uac78\uae4c\uc694? \ubc14\ub85c \ud68c\uacc4 \ucd1d\uad04\uc758 \uc5c5\ubb34\uac00 \ub2e8\uc21c\ud788 \ud68c\uacc4 \uc7a5\ubd80 \uc815\ub9ac\uc5d0\ub9cc \uadf8\uce58\uc9c0 \uc54a\uace0 \ubc95\uc801 \ucc45\uc784, \ud3ec\uad04\uc801\uc778 \ud1b5\uc81c, \uadf8\ub9ac\uace0 \uc804\ub7b5\uc801 \ube44\uc804\uae4c\uc9c0 \uc544\uc6b0\ub974\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ud68c\uacc4 \ucd1d\uad04\uc740 \uc77c\uc0c1\uc801\uc778 \uc138\ubd80\uc801\uc778 \uc5c5\ubb34\uc640 \uae30\uc5c5 \uc774\uc0ac\ud68c\ub97c \uc5f0\uacb0\ud558\ub294 \ub2e4\ub9ac \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/p>\n<p>\uac04\ub7b5\ud55c \uc815\uc758: \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc5d0 \ubaa8\ub4e0 \ud68c\uacc4 \ub370\uc774\ud130\ub97c \uc218\uc9d1, \uae30\ub85d, \ubc18\uc601 \ubc0f \uc694\uc57d\ud558\uace0 \uc7ac\ubb34\uc81c\ud45c(FS)\ub97c \uc791\uc131\ud558\ub294 \ucc45\uc784\uc744 \ub9e1\uc2b5\ub2c8\ub2e4. \uc774\ub4e4\uc758 \ud575\uc2ec \uc5ed\ud560\uc740 \uc815\ud655\ud558\uace0 \ud22c\uba85\ud55c \uc7ac\ubb34 \ud750\ub984\uc744 \ubcf4\uc7a5\ud558\uace0 \uae30\uc5c5\uc774 \ud604\ud589 \uc138\ubb34 \ubc0f \ud68c\uacc4 \uaddc\uc815\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc774 \uae00\uc5d0\uc11c\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \ud575\uc2ec \uc5ed\ud560\uc5d0 \ub300\ud55c \uac00\uc7a5 \ud3ec\uad04\uc801\uc774\uace0 \uc2ec\uce35\uc801\uc778 \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. 2025\ub144 \uc2dc\uc7a5 \uc0c1\ud669\uc744 \uace0\ub824\ud55c \ud68c\uacc4 \uc8fc\uae30\ubcc4 \uc0c1\uc138 \uc9c1\ubb34 \uc124\uba85, \ud544\uc218 \uc5ed\ub7c9 \ubc0f \ub3c4\uad6c, \uadf8\ub9ac\uace0 \uc0c1\uc138\ud55c \uacbd\ub825 \uac1c\ubc1c \ub85c\ub4dc\ub9f5(\ucc38\uace0 \uc5f0\ubd09 \ud3ec\ud568)\uae4c\uc9c0 \ub2e4\ub8f9\ub2c8\ub2e4.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/dao-tao\/ke-toan-tong-hop\/#Ke_Toan_Tong_Hop_KTTT_La_Gi_Phan_Biet_Vai_Tro_Cot_Loi_Trong_Phong_Ke_Toan\" >\uc77c\ubc18 \ud68c\uacc4(GA)\ub780 \ubb34\uc5c7\uc778\uac00? \ud68c\uacc4 \ubd80\uc11c\uc758 \ud575\uc2ec \uc5ed\ud560 \uad6c\ubd84<\/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\/ko\/dao-tao\/ke-toan-tong-hop\/#Dinh_Nghia_va_Muc_Tieu_Cong_Viec\" >\uc9c1\ubb34 \uc815\uc758 \ubc0f \ubaa9\ud45c<\/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\/ko\/dao-tao\/ke-toan-tong-hop\/#Phan_Biet_Vai_Tro_KTTT_Ke_Toan_Truong_Ke_Toan_Chi_Tiet\" >\uc8fc\uc694 \uc5ed\ud560: KTTT, \ucd5c\uace0 \ud68c\uacc4\uc0ac \ubc0f \uc0c1\uc138 \ud68c\uacc4\uc0ac<\/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\/ko\/dao-tao\/ke-toan-tong-hop\/#Vai_Tro_Quyet_Dinh_va_Tam_Quan_Trong_Cua_KTTT\" >KTTT\uc758 \uacb0\uc815\uc801\uc778 \uc5ed\ud560\uacfc \uc911\uc694\uc131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Mo_Ta_Cong_Viec_Cu_The_Theo_Chu_Ky\" >\uc8fc\uae30\ubcc4 \uad6c\uccb4\uc801\uc778 \uc9c1\ubb34 \uc124\uba85<\/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\/ko\/dao-tao\/ke-toan-tong-hop\/#Chi_Tiet_Cong_Viec_Cua_Ke_Toan_Tong_Hop_Theo_Chu_Ky_NgayThangQuyNam\" >\uc8fc\uae30\ubcc4(\uc77c\/\uc6d4\/\ubd84\uae30\/\ub144) \uc77c\ubc18 \ud68c\uacc4\uc0ac\uc758 \uc9c1\ubb34 \uc138\ubd80 \uc815\ubcf4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Cong_Viec_Hang_Ngay_va_Hang_Tuan_Giai_doan_Thu_Thap\" >\uc77c\uc77c \ubc0f \uc8fc\uac04 \uc791\uc5c5 (\uc218\uc9d1 \ub2e8\uacc4)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Cong_Viec_Hang_Thang_Giai_doan_Kiem_Soat_va_Bao_Cao_Ngan_Han\" >\uc6d4\ubcc4 \uacfc\uc81c (\ub2e8\uae30 \uad00\ub9ac \ubc0f \ubcf4\uace0 \ub2e8\uacc4)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Cong_Viec_Hang_Quy_Giai_doan_Danh_gia_So_bo\" >\ubd84\uae30\ubcc4 \uc5c5\ubb34 (\uc608\ube44 \ud3c9\uac00 \ub2e8\uacc4)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Cong_Viec_Cuoi_Nam_Quan_trong_nhat\" >\uc5f0\ub9d0 \uc5c5\ubb34 (\uac00\uc7a5 \uc911\uc694\ud55c \uc0ac\ud56d)<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Bo_Ky_Nang_Vang_Cho_Ke_Toan_Tong_Hop_Hang_Dau_Hard_Skills_Soft_Skills\" >\ucd5c\uace0 \ud68c\uacc4\uc0ac\ub97c \uc704\ud55c \ud669\uae08 \uae30\uc220(\ud558\ub4dc \uc2a4\ud0ac \ubc0f \uc18c\ud504\ud2b8 \uc2a4\ud0ac)<\/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\/ko\/dao-tao\/ke-toan-tong-hop\/#Kien_Thuc_Chuyen_Mon_Bat_Buoc_Hard_Skills\" >\ud544\uc218 \uc804\ubb38 \uc9c0\uc2dd (\ud558\ub4dc \uc2a4\ud0ac)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Bo_Cong_Cu_Cot_Loi_Cua_Ke_Toan_Tong_Hop\" >\uc77c\ubc18 \ud68c\uacc4\uc758 \ud575\uc2ec \ub3c4\uad6c \ubaa8\uc74c<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Pham_Chat_va_Ky_Nang_Mem_Soft_Skills\" >\uc790\uc9c8\uacfc \uc18c\ud504\ud2b8 \uc2a4\ud0ac<\/a><\/li><\/ul><\/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\/ko\/dao-tao\/ke-toan-tong-hop\/#Checklist_Cong_Viec_Cuoi_Thang_Cua_KTTT_Ap_dung_ngay\" >\ud68c\uacc4 \uc9c1\uc6d0\uc744 \uc704\ud55c \uc6d4\ub9d0 \uc5c5\ubb34 \uccb4\ud06c\ub9ac\uc2a4\ud2b8 (\uc989\uc2dc \uc2e0\uccad)<\/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\/ko\/dao-tao\/ke-toan-tong-hop\/#Lo_Trinh_Dao_Tao_va_Phat_Trien_Nghe_Nghiep\" >\uad50\uc721 \ubc0f \uacbd\ub825 \uac1c\ubc1c \uacbd\ub85c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Ke_Toan_Tong_Hop_Phu_Hop_Voi_Ai\" >\uc77c\ubc18 \ud68c\uacc4\ub294 \ub204\uad6c\uc5d0\uac8c \uc801\ud569\ud55c\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Con_Duong_Nghe_Nghiep_Tieu_Chuan_Muc_Luong\" >\uc77c\ubc18\uc801\uc778 \uacbd\ub825 \uacbd\ub85c \ubc0f \uae09\uc5ec<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Lo_Trinh_Hoc_Tap_Hieu_Qua_Kinh_nghiem_thuc_chien\" >\ud6a8\uacfc\uc801\uc778 \ud559\uc2b5 \uacbd\ub85c(\uc2e4\uc2b5 \uacbd\ud5d8)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Mini_Case_Study_Xu_Ly_Lech_Cong_No_Cuoi_Nam\" >\ubbf8\ub2c8 \uc0ac\ub840 \uc5f0\uad6c: \uc5f0\ub9d0 \ub9e4\ucd9c\ucc44\uad8c \ucc28\uc774 \ucc98\ub9ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Ket_Luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Ke_Toan_Tong_Hop_Vi_The_Khong_The_Thay_The_Cua_Tuong_Lai_Tai_Chinh\" >\uc77c\ubc18 \ud68c\uacc4: \uae08\uc735\uc758 \ubbf8\ub798\uc5d0\uc11c \ub300\uccb4 \ubd88\uac00\ub2a5\ud55c \uc704\uce58<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Cau_Hoi_Thuong_Gap_Ve_Ke_Toan_Tong_Hop\" >\uc77c\ubc18 \ud68c\uacc4\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Muc_luong_Ke_toan_tong_hop_trung_binh_la_bao_nhieu\" >\uc77c\ubc18 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \ud3c9\uade0 \uc5f0\ubd09\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Ke_toan_tong_hop_co_can_biet_lap_bao_cao_tai_chinh_khong\" >\uc77c\ubc18 \ud68c\uacc4\uc0ac\ub294 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\ub294 \ubc29\ubc95\uc744 \uc54c\uc544\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Can_ky_nang_Excel_o_muc_nao_de_lam_KTTT_hieu_qua\" >\ud6a8\uacfc\uc801\uc778 \uc7ac\ubb34 \ud68c\uacc4\uc0ac\uac00 \ub418\ub824\uba74 \uc5b4\ub290 \uc815\ub3c4\uc758 Excel \uae30\uc220\uc774 \ud544\uc694\ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#KTTT_co_phai_la_nguoi_truc_tiep_giai_trinh_thue_voi_co_quan_thue_khong\" >\ud68c\uacc4 \ucc45\uc784\uc790\uac00 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc138\ubb34 \uad00\ub828 \uc0ac\ud56d\uc744 \uc9c1\uc811 \uc124\uba85\ud558\ub294 \ucc45\uc784\uc790\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dao-tao\/ke-toan-tong-hop\/#Su_khac_biet_giua_Ke_toan_tong_hop_va_Ke_toan_noi_bo\" >\uc77c\ubc18 \ud68c\uacc4\uc640 \ub0b4\ubd80 \ud68c\uacc4\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ke_Toan_Tong_Hop_KTTT_La_Gi_Phan_Biet_Vai_Tro_Cot_Loi_Trong_Phong_Ke_Toan\"><\/span>\uc77c\ubc18 \ud68c\uacc4(GA)\ub780 \ubb34\uc5c7\uc778\uac00? \ud68c\uacc4 \ubd80\uc11c\uc758 \ud575\uc2ec \uc5ed\ud560 \uad6c\ubd84<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6897\" aria-describedby=\"caption-attachment-6897\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6897\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-toan-tong-hop-la-gi.jpg\" alt=\"Ke\u0302\u0301 toa\u0301n to\u0302\u0309ng ho\u031b\u0323p la\u0300 gi\u0300\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-toan-tong-hop-la-gi.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-toan-tong-hop-la-gi-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-toan-tong-hop-la-gi-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-toan-tong-hop-la-gi-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-6897\" class=\"wp-caption-text\">\uc77c\ubc18 \ud68c\uacc4\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/figcaption><\/figure>\n<p>\uc77c\ubc18 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud48d\ubd80\ud55c \uacbd\ud5d8\uacfc \uc804\ubb38\uc131\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uc9c1\uc704\uc774\uba70, \ub300\ubd80\ubd84\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ubaa9\ud45c\ub85c \uc0bc\ub294 \uacbd\ub825 \ubc1c\uc804 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_Nghia_va_Muc_Tieu_Cong_Viec\"><\/span>\uc9c1\ubb34 \uc815\uc758 \ubc0f \ubaa9\ud45c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS)\uc5d0 \ub530\ub974\uba74, \uc77c\ubc18 \ud68c\uacc4\uc0ac\ub294 \uc138\ubd80 \ud68c\uacc4\uc0ac\uc758 \ub370\uc774\ud130\ub97c \uc885\ud569\ud558\uc5ec \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc5d0 \uae30\ub85d\ud558\uace0 \uc7ac\ubb34\uc81c\ud45c(FS)\ub97c \uc791\uc131\ud558\ub294 \ub4f1 \uc77c\ubc18\uc801\uc778 \uc218\uc900\uc758 \ud68c\uacc4 \uc5c5\ubb34\ub97c \uc218\ud589\ud558\ub294 \uc0ac\ub78c\uc785\ub2c8\ub2e4.<\/p>\n<p>KTTT\uc758 \ud575\uc2ec \ubaa9\ud45c\ub294 \uc0c1\uc138 \ub370\uc774\ud130(\ub9e4\uc785\ucc44\ubb34, \ucc3d\uace0 \ud68c\uacc4 \ub4f1)\uc640 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc758 \uc694\uc57d \ub370\uc774\ud130 \uac04\uc758 \uc77c\uad00\uc131\uacfc \ub17c\ub9ac\uc131\uc744 \ud655\ubcf4\ud558\uc5ec \uc7ac\ubb34\uc81c\ud45c\uac00 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc0c1\ud669\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ub3d5\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_Biet_Vai_Tro_KTTT_Ke_Toan_Truong_Ke_Toan_Chi_Tiet\"><\/span>\uc8fc\uc694 \uc5ed\ud560: KTTT, \ucd5c\uace0 \ud68c\uacc4\uc0ac \ubc0f \uc0c1\uc138 \ud68c\uacc4\uc0ac<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\ud68c\uacc4 \ucc45\uc784\uc790\uc758 \uc9c1\ucc45\uc740 \ud68c\uacc4 \ubd80\uc11c\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4. \uc774\ub97c \ub354 \uc798 \uc774\ud574\ud558\uae30 \uc704\ud574 \uc138 \uac00\uc9c0 \ud575\uc2ec \uc5ed\ud560 \uac04\uc758 \uc8fc\uc694 \ucc28\uc774\uc810\uc744 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 18.1028%;\">\uc5ed\ud560<\/th>\n<th style=\"text-align: center; width: 39.0297%;\">\uc791\uc5c5\uc758 \ucd08\uc810<\/th>\n<th style=\"text-align: center; width: 42.1434%;\">\uc8fc\uc694 \ucc45\uc784<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 18.1028%;\">\uc0c1\uc138 \ud68c\uacc4<\/td>\n<td style=\"width: 39.0297%;\">\uc6d0\ucc9c \ub370\uc774\ud130(\uc1a1\uc7a5, \uc7ac\uace0 \ubb38\uc11c, \uae09\uc5ec \uacc4\uc0b0)\uc5d0 \uc9d1\uc911\ud558\uc5ec \uc77c\uc0c1\uc801\uc778 \uc5c5\ubb34\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/td>\n<td style=\"width: 42.1434%;\">\uc6d0\ubcf8 \ubb38\uc11c\uc758 \uc720\ud6a8\uc131\uacfc \uc644\uc804\uc131\uc744 \ubcf4\uc7a5\ud558\uace0 \uc815\ud655\ud55c \ub370\uc774\ud130 \uc785\ub825\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1028%;\">\uc77c\ubc18 \ud68c\uacc4(GA)<\/td>\n<td style=\"width: 39.0297%;\">\ucd1d\uacc4\uc815\uc6d0\uc7a5\uc5d0 \ub370\uc774\ud130\ub97c \uc218\uc9d1\ud558\uace0, \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uace0, \uc138\ubb34 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0, \uc138\ubb34 \uc758\ubb34\ub97c \uacb0\uc81c\ud569\ub2c8\ub2e4.<\/td>\n<td style=\"width: 42.1434%;\">\ud68c\uacc4 \uc2dc\uc2a4\ud15c \uc804\uccb4\uc758 \uc815\ud655\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uace0 \uc138\ubc95 \uc900\uc218\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1028%;\">\ucd5c\uace0 \ud68c\uacc4\uc0ac<\/td>\n<td style=\"width: 39.0297%;\">\ud68c\uacc4 \ubc0f \uc7ac\ubb34 \ubd84\uc57c\uc758 \uacbd\uc601, \ucee8\uc124\ud305, \uc870\uc9c1, \ubc95\ub960 \ub300\ub9ac\uc778.<\/td>\n<td style=\"width: 42.1434%;\">\uc815\ubd80 \uae30\uad00\uc5d0 \ub300\ud55c \uc7ac\ubb34\uc81c\ud45c \ub370\uc774\ud130\uc5d0 \ub300\ud574 \uad81\uadf9\uc801\uc778 \ubc95\uc801 \ucc45\uc784\uc744 \uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><span style=\"color: #3366ff;\"><em><span style=\"font-size: 10pt;\">\uc2e4\uc81c \uc0ac\ub840: \uc138\ubb34 \uac10\uc0ac \uc911\uc5d0 \uc218\uc11d \ud68c\uacc4\uc0ac\ub294 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc758 \uac01 \uacc4\uc815\uacfc \uc694\uc57d \ud56d\ubaa9\uc758 \ub17c\ub9ac\ub97c \uc790\uc138\ud788 \uc0c1\ud638 \ucc38\uc870\ud558\uace0 \uc124\uba85\ud558\uc5ec \ube44\uc6a9\uc758 \ud569\ub9ac\uc131\uc744 \uc785\uc99d\ud560 \uc9c1\uc811\uc801\uc778 \ucc45\uc784\uc744 \uc9c0\ub294 \uc0ac\ub78c\uc785\ub2c8\ub2e4.<\/span><\/em><\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Vai_Tro_Quyet_Dinh_va_Tam_Quan_Trong_Cua_KTTT\"><\/span>KTTT\uc758 \uacb0\uc815\uc801\uc778 \uc5ed\ud560\uacfc \uc911\uc694\uc131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\ud68c\uacc4\ucd1d\uad04 \ub2f4\ub2f9\uc790\uc758 \uc5ed\ud560\uc740 \ud68c\uc0ac\uc758 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\ub294 \ub370 \uc9c1\uc811\uc801\uc778 \ucc45\uc784\uc744 \uc9c0\uae30 \ub54c\ubb38\uc5d0 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc138\ubb34 \uc704\ud5d8 \uad00\ub9ac: \uc774\ub4e4\uc740 \ube44\uc6a9\uc758 \uc720\ud6a8\uc131\uc744 \ucd5c\uc885\uc801\uc73c\ub85c \uac80\uc0ac\ud558\uc5ec \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \uacc4\uc0b0\ud560 \ub54c \uc774\ub7ec\ud55c \ube44\uc6a9\uc774 \uacf5\uc81c \uac00\ub2a5\ud55c\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc7ac\ubb34 \ud22c\uba85\uc131: \uc815\ud655\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc81c\uacf5\ud558\ub294 \uac83\uc740 \uc0ac\uc5c5\uc8fc\uac00 \uc0ac\uc5c5 \uc131\uacfc\ub97c \ud3c9\uac00\ud558\ub294 \uae30\ubcf8 \ud1a0\ub300\uc785\ub2c8\ub2e4.<\/li>\n<li>\uad8c\uc7a5 \uc0ac\ud56d: \uacbd\uc601\uc9c4\uc774 \uc2dc\uc758\uc801\uc808\ud55c \uc758\uc0ac \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \uc8fc\uc694 \uc7ac\ubb34 \uc9c0\ud45c\ub97c \ubd84\uc11d\ud558\uc2ed\uc2dc\uc624.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Mo_Ta_Cong_Viec_Cu_The_Theo_Chu_Ky\"><\/span>\uc8fc\uae30\ubcc4 \uad6c\uccb4\uc801\uc778 \uc9c1\ubb34 \uc124\uba85<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6896\" aria-describedby=\"caption-attachment-6896\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6896\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-tong-hop.jpg\" alt=\"Co\u0302ng vie\u0323\u0302c cu\u0309a ke\u0302\u0301 toa\u0301n to\u0302\u0309ng ho\u031b\u0323p\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-tong-hop.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-tong-hop-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-tong-hop-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-tong-hop-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-6896\" class=\"wp-caption-text\">\uc77c\ubc18 \ud68c\uacc4\uc0ac\uc758 \uc9c1\ubb34<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Chi_Tiet_Cong_Viec_Cua_Ke_Toan_Tong_Hop_Theo_Chu_Ky_NgayThangQuyNam\"><\/span>\uc8fc\uae30\ubcc4(\uc77c\/\uc6d4\/\ubd84\uae30\/\ub144) \uc77c\ubc18 \ud68c\uacc4\uc0ac\uc758 \uc9c1\ubb34 \uc138\ubd80 \uc815\ubcf4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc77c\ubc18 \ud68c\uacc4\uc0ac\uc758 \uc5c5\ubb34\ub294 \ub9e4\uc6b0 \uccb4\uacc4\uc801\uc774\uace0 \ubc18\ubcf5\uc801\uc778 \uacfc\uc815\uc785\ub2c8\ub2e4. \uc555\ubc15 \uc18d\uc5d0\uc11c\ub3c4 \uc2dc\uac04\uacfc \uc5c5\ubb34\ub97c \ud6a8\uc728\uc801\uc73c\ub85c \uad00\ub9ac\ud558\ub294 \ub2a5\ub825\uc740 \uc131\uacf5\uc758 \ud575\uc2ec \uc694\uc18c\uc774\uba70, \ud2b9\ud788 \uc131\uc218\uae30\uc5d0\ub294 \ub354\uc6b1 \uadf8\ub807\uc2b5\ub2c8\ub2e4.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cong_Viec_Hang_Ngay_va_Hang_Tuan_Giai_doan_Thu_Thap\"><\/span>\uc77c\uc77c \ubc0f \uc8fc\uac04 \uc791\uc5c5 (\uc218\uc9d1 \ub2e8\uacc4)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>\uc785\ub825\/\ucd9c\ub825 \ubb38\uc11c \uac80\ud1a0: \ubaa8\ub4e0 \uc1a1\uc7a5, \uc601\uc218\uc99d\/\uc9c0\ubd88 \uc99d\ube59\uc11c \ubc0f \uc6d0\ubcf8 \ubb38\uc11c\uc758 \uc720\ud6a8\uc131\uacfc \ud569\ubc95\uc131\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<li>\uac70\ub798\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac: \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \uc77c\uc77c \uacbd\uc81c \uac70\ub798\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/li>\n<li>\ud604\uae08 \uc218\uce58 \uc870\uc815: \ud604\uae08 \ubc0f \uc740\ud589 \uc608\uae08 \uae30\ub85d\uc744 \uc2e4\uc81c \uc218\uce58\uc640 \uc815\uae30\uc801\uc73c\ub85c \uc870\uc815\ud558\uc5ec \ubd88\uc77c\uce58\uac00 \uc5c6\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_Viec_Hang_Thang_Giai_doan_Kiem_Soat_va_Bao_Cao_Ngan_Han\"><\/span>\uc6d4\ubcc4 \uacfc\uc81c (\ub2e8\uae30 \uad00\ub9ac \ubc0f \ubcf4\uace0 \ub2e8\uacc4)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\uc6d4\ubcc4 \uc791\uc5c5\uc740 \uc138\ubb34 \ubc0f \ud589\uc815 \ubcf4\uace0 \uae30\uac04\uc744 \uc900\ube44\ud558\ub294 \ub370 \uc911\uc694\ud55c \ub2e8\uacc4\uc774\uba70 \ub192\uc740 \uc218\uc900\uc758 \uc815\ud655\uc131\uc774 \uc694\uad6c\ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc138\uae08\/\uc0ac\ud68c\ubcf4\ud5d8 \uacc4\uc0b0 \ubc0f \uc2e0\uace0: \uae09\uc5ec\ub97c \uacc4\uc0b0\ud558\uace0, \ubcf4\ud5d8\ub8cc\ub97c \uacf5\uc81c\ud558\uace0 \uc2e0\uace0\ud558\uba70, \ud574\ub2f9\ub418\ub294 \uacbd\uc6b0 \uac1c\uc778 \uc18c\ub4dd\uc138(PIT)\ub97c \uc2e0\uace0\ud569\ub2c8\ub2e4.<\/li>\n<li>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0: \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc1a1\uc7a5 \uc0ac\uc6a9 \ub0b4\uc5ed\uc744 \ubcf4\uace0\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc794\uc561 \uc870\uc815: \ubd80\ucc44(131, 331), \uace0\uc815 \uc790\uc0b0, \uc7ac\uace0 \ub4f1 \uc911\uc694 \uacc4\uc815\uc758 \uc77c\uad00\uc131\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<li>\ube44\uc6a9 \uc774\uc804: \uc6d4\ub9d0\uc5d0 \uc120\uc9c0\uae09 \ube44\uc6a9(242), \uace0\uc815 \uc790\uc0b0 \uac10\uac00\uc0c1\uac01\ube44(214) \ubc0f \ub9e4\ucd9c\uc6d0\uac00 \uc774\uc6d4\uae08(632)\uc744 \ud560\ub2f9\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p><em>\uc6d4\ubcc4 \uc791\uc5c5 \uc2dc \uc8fc\uc758\ud574\uc57c \ud560 \uc77c\ubc18\uc801\uc778 \uc704\ud5d8:<\/em><\/p>\n<ul>\n<li>\uace0\uc815\uc790\uc0b0 \ubc30\ubd84 \uc624\ub958: \ubd88\uade0\ud615\uc801\uc774\uac70\ub098 \ubd88\ud569\ub9ac\ud55c \uc6d0\uac00 \ubc30\ubd84\uc73c\ub85c \uc778\ud574 \ud574\ub2f9 \uae30\uac04\uc758 \uc774\uc775\uc774 \uc65c\uace1\ub428.<\/li>\n<li>\uacf5\uc81c \ubd88\uac00\ub2a5\ud55c \ube44\uc6a9\uc744 \uc798\ubabb \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \uacbd\uc6b0: \uc644\uc804\ud55c \ubb38\uc11c\ud654 \uc5c6\uc774 \ube44\uc6a9\uc744 \uae30\ub85d\ud558\uace0, \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5\uc5d0 \ucc38\uc5ec\ud558\uc9c0 \uc54a\uc544 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0 \uc2dc \uc81c\uc678\ub418\ub294 \uacbd\uc6b0.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_Viec_Hang_Quy_Giai_doan_Danh_gia_So_bo\"><\/span>\ubd84\uae30\ubcc4 \uc5c5\ubb34 (\uc608\ube44 \ud3c9\uac00 \ub2e8\uacc4)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\ubd84\uae30\ubcc4\ub85c\ub294 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc7a0\uc815 \uc138\uae08\uc744 \uacc4\uc0b0\ud560 \uc218 \uc788\ub294 \ub2a5\ub825\uc774 \ud544\uc694\ud558\uba70, \uc774\ub294 \uc0ac\uc5c5 \uc131\uacfc\uc5d0 \ub300\ud55c \uc608\ube44 \ud3c9\uac00\uc758 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc784\uc2dc \ubc95\uc778\uc18c\ub4dd\uc138 \uacc4\uc0b0: \uc784\uc2dc \ubc95\uc778\uc18c\ub4dd\uc138 \ub0a9\ubd80 \uc758\ubb34\ub97c \uacc4\uc0b0\ud558\uace0 \uc774\ud589\ud569\ub2c8\ub2e4.<\/li>\n<li>\ub0b4\ubd80 \uc7ac\ubb34 \ubcf4\uace0: \ub0b4\ubd80 \ub300\ucc28\ub300\uc870\ud45c\uc640 \uc190\uc775\uacc4\uc0b0\uc11c\ub97c \uc791\uc131\ud558\uae30 \uc704\ud574 \ub370\uc774\ud130\ub97c \uc218\uc9d1\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc124\uba85: \uc138\ubb34 \ub2f9\uad6d\uc5d0\uc11c \uc694\uccad\ud560 \uacbd\uc6b0 \uc11c\ub958\ub97c \uc900\ube44\ud558\uace0 \ubc1c\uc0dd\ud55c \ubb38\uc81c\uc810\uc744 \uc124\uba85\ud558\uc138\uc694.<\/li>\n<\/ul>\n<p><em>\ubd84\uae30\ubcc4 \uc5c5\ubb34 \uc218\ud589 \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8 \uc694\uc18c:<\/em><\/p>\n<ul>\n<li>\ubc95\uc778 \uc18c\ub4dd\uc138 \uc7a0\uc815 \uacc4\uc0b0 \uc624\ub958: \uc7a0\uc815 \uacc4\uc0b0\uc561\uc774 \uc2e4\uc81c \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\ubcf4\ub2e4 \uc801\uc5b4 \uc5f0\ub9d0\uc5d0 \ub0a9\ubd80 \uc9c0\uc5f0\uc5d0 \ub300\ud55c \uac00\uc0b0\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_Viec_Cuoi_Nam_Quan_trong_nhat\"><\/span>\uc5f0\ub9d0 \uc5c5\ubb34 (\uac00\uc7a5 \uc911\uc694\ud55c \uc0ac\ud56d)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\uc5f0\ub9d0 \uacb0\uc0b0 \ub2e8\uacc4\ub294 \uae30\uc5c5\uc758 \ud22c\uba85\uc131\uacfc \ubc95\uaddc \uc900\uc218 \uc5ec\ubd80\ub97c \uacb0\uc815\uc9d3\ub294 \uac00\uc7a5 \ud070 \uacfc\uc81c\uc785\ub2c8\ub2e4. \ub610\ud55c \uc774 \uc2dc\uae30\ub294 \ud68c\uacc4 \ucc45\uc784\uc790\uc758 \uc804\ubb38\uc131\uc774 \uac00\uc7a5 \uba85\ud655\ud558\uac8c \ub4dc\ub7ec\ub098\ub294 \ub54c\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc7ac\uace0 \ubc0f \ubd88\uc77c\uce58 \ud574\uacb0: \ubd80\uc11c\uc640 \ud611\ub825\ud558\uc5ec \uc790\uc0b0, \ucc3d\uace0, \ubbf8\uc9c0\uae09\uae08\uc5d0 \ub300\ud55c \uc7ac\uace0\ub97c \uc870\uc0ac\ud558\uace0 \uae30\ub85d\uacfc \uc2e4\uc81c \uc218\uce58 \uac04\uc758 \ubd88\uc77c\uce58\ub97c \ud574\uacb0\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc138\uae08 \uc815\uc0b0: \ud574\ub2f9 \uc5f0\ub3c4\uc758 \ubc95\uc778\uc18c\ub4dd\uc138\uc640 \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud569\ub2c8\ub2e4.<\/li>\n<li>\uacf5\uc2dd \uc7ac\ubb34\uc81c\ud45c \uc791\uc131: \uc774\ub294 \ud68c\ubcf4 200\/133 \ub610\ub294 133\uc5d0 \ub530\ub978 \uc77c\ubc18 \ud68c\uacc4\uc758 \ucd5c\uc885 \uc81c\ud488\uc73c\ub85c, \ubaa8\ub4e0 \ud544\uc218 \ubcf4\uace0\uc11c(\uc8fc\uc11d, \ud604\uae08 \ud750\ub984 \ub4f1)\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uae30\ub85d \uad00\ub9ac: \ubaa8\ub4e0 \uae30\ub85d\uc744 \ubc95\uc801 \uaddc\uc815\uc5d0 \ub530\ub77c \uc815\ub9ac, \uc81c\ubcf8 \ubc0f \ubcf4\uad00\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p><em>\uc5f0\ub9d0 \uacb0\uc0b0 \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8 \uc694\uc18c:<\/em><\/p>\n<ul>\n<li>\ud68c\uacc4 \uae30\ub85d\uc758 \ubd88\uc77c\uce58: \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc758 \uc5f0\ub9d0 \uc794\uc561\uc774 \uc7ac\uace0 \uc870\uc0ac \ubcf4\uace0\uc11c\ub098 \ub9e4\ucd9c\ucc44\uad8c \uc870\uc815 \ubcf4\uace0\uc11c\uc640 \uc77c\uce58\ud558\uc9c0 \uc54a\uc544 \uc0c1\ub2f9\ud55c \uc870\uc815\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/li>\n<li>\ubc95\uc801 \uc99d\ube59 \uc11c\ub958 \ubbf8\ube44: \uacc4\uc57d\uc11c, \uc778\uc218 \uc99d\uba85\uc11c \ub610\ub294 \ud604\uae08 \uc774\uc678\uc758 \uc9c0\ubd88 \uc99d\ube59 \uc11c\ub958\uac00 \uc5c6\ub294 \uacbd\uc6b0 \uc138\ubb34 \ub2f9\uad6d\uc5d0\uc11c \ud574\ub2f9 \ube44\uc6a9\uc744 \uc778\uc815\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bo_Ky_Nang_Vang_Cho_Ke_Toan_Tong_Hop_Hang_Dau_Hard_Skills_Soft_Skills\"><\/span>\ucd5c\uace0 \ud68c\uacc4\uc0ac\ub97c \uc704\ud55c \ud669\uae08 \uae30\uc220(\ud558\ub4dc \uc2a4\ud0ac \ubc0f \uc18c\ud504\ud2b8 \uc2a4\ud0ac)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6895\" aria-describedby=\"caption-attachment-6895\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6895\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bo-ky-nang-can-thiet-cho-ke-toan-tong-hop.jpg\" alt=\"Bo\u0323\u0302 ky\u0303 na\u0306ng ca\u0302\u0300n thie\u0302\u0301t cho ke\u0302\u0301 toa\u0301n to\u0302\u0309ng ho\u031b\u0323p\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bo-ky-nang-can-thiet-cho-ke-toan-tong-hop.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bo-ky-nang-can-thiet-cho-ke-toan-tong-hop-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bo-ky-nang-can-thiet-cho-ke-toan-tong-hop-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bo-ky-nang-can-thiet-cho-ke-toan-tong-hop-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-6895\" class=\"wp-caption-text\">\uc77c\ubc18 \ud68c\uacc4\uc0ac\uc5d0\uac8c \ud544\uc218\uc801\uc778 \uae30\uc220<\/figcaption><\/figure>\n<p>\uae30\uc5c5\uc5d0\uc11c \ub192\uc740 \ud3c9\uac00\ub97c \ubc1b\ub294 \uc77c\ubc18 \ud68c\uacc4\uc0ac\uac00 \ub418\ub824\uba74 \uc804\ubb38 \uc9c0\uc2dd\uacfc \ubb38\uc81c \ud574\uacb0 \ub2a5\ub825\uc774 \uc870\ud654\ub86d\uac8c \uacb0\ud569\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kien_Thuc_Chuyen_Mon_Bat_Buoc_Hard_Skills\"><\/span>\ud544\uc218 \uc804\ubb38 \uc9c0\uc2dd (\ud558\ub4dc \uc2a4\ud0ac)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>\ud68c\uacc4 \uae30\ucd08: \ud68c\uacc4\uae30\uc900(VAS) \ubc0f \uad00\ub828 \ud68c\ub78c(200\/133), \ud2b9\ud788 \uc77c\ubc18 \ud68c\uacc4 \uaddc\uce59\uc744 \uc219\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc138\ubc95 \ucd5c\uc2e0 \uc815\ubcf4: \ub2e4\uc591\ud55c \uc138\uae08 \uc720\ud615(\ubd80\uac00\uac00\uce58\uc138, \ubc95\uc778\uc138, \uac1c\uc778\uc18c\ub4dd\uc138) \ubc0f \uc804\uc790\uc1a1\uc7a5\uc5d0 \uad00\ud55c \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc9c0\uc2dd.<\/li>\n<li>\uc18c\ud504\ud2b8\uc6e8\uc5b4 \ud65c\uc6a9 \ub2a5\ub825: MISA, Fast, SAP \ub610\ub294 \uae30\ud0c0 ERP\uc640 \uac19\uc740 \uc778\uae30 \uc788\ub294 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0 \ub300\ud55c \uc2e4\ubb34 \uacbd\ud5d8\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Bo_Cong_Cu_Cot_Loi_Cua_Ke_Toan_Tong_Hop\"><\/span>\uc77c\ubc18 \ud68c\uacc4\uc758 \ud575\uc2ec \ub3c4\uad6c \ubaa8\uc74c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\ub2e4\uc74c \ub3c4\uad6c\ub4e4\uc744 \uc219\ub2ec\ud558\uba74 \uc77c\ubc18 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc0dd\uc0b0\uc131\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\ub3c4\uad6c<\/th>\n<th style=\"text-align: center;\">\uc911\uc694 \uc560\ud50c\ub9ac\ucf00\uc774\uc158<\/th>\n<th style=\"text-align: center;\">\ub9c8\uc2a4\ud130\ud574\uc57c \ud560 \uc774\uc720<\/th>\n<\/tr>\n<tr>\n<td>\uace0\uae09 \uc5d1\uc140<\/td>\n<td>\ud53c\ubc97 \ud14c\uc774\ube14(\ube44\uc6a9 \uc694\uc57d), Vlookup\/Xlookup(\ub370\uc774\ud130 \uc870\uc815), Sumifs(\uc870\uac74\ubd80 \ud569\uacc4), \ud30c\uc6cc \ucffc\ub9ac(\uc790\ub3d9 \ub370\uc774\ud130 \uac80\uc0c9).<\/td>\n<td>\ub300\uaddc\ubaa8 \uacbd\uc601 \ubcf4\uace0\uc11c\ub97c \ucc98\ub9ac\ud558\uace0 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \uc218\ucc9c \uc904\uc758 \ub370\uc774\ud130\ub97c \ucde8\ud569\ud558\ub294 \uac83\uc774 KTTT\uc758 \ube44\ubc00 \ubcd1\uae30\uc785\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td>\uc804\uc790 \uc138\uae08 \uac70\ub798 \uc18c\ud504\ud2b8\uc6e8\uc5b4<\/td>\n<td>eTax(\uc628\ub77c\uc778 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80), \uc804\uc790 \uc1a1\uc7a5 \uc18c\ud504\ud2b8\uc6e8\uc5b4.<\/td>\n<td>\uc138\uae08 \uad00\ub828 \uc758\ubb34\ub97c \uc815\ud655\ud558\uace0 \uc2e0\uc18d\ud558\uba70 \uae30\ud55c \ub0b4\uc5d0 \uc774\ud589\ud558\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<tr>\n<td>\uc0ac\ud68c\ubcf4\ud5d8\uc2e0\uace0 \uc18c\ud504\ud2b8\uc6e8\uc5b4<\/td>\n<td>\uc0ac\ud68c\ubcf4\ud5d8 \uc2e0\uace0(\uadfc\ub85c\uc2dc\uac04 \uc99d\uac10, \ubcf4\ud5d8\ub8cc \uacc4\uc0b0).<\/td>\n<td>\ub178\ub3d9 \ube44\uc6a9\uc774 \ud569\ubc95\uc801\uc774\uace0 \ub178\ub3d9\ubc95\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc138\uc694.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span class=\"ez-toc-section\" id=\"Pham_Chat_va_Ky_Nang_Mem_Soft_Skills\"><\/span>\uc790\uc9c8\uacfc \uc18c\ud504\ud2b8 \uc2a4\ud0ac<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\uc720\ub2a5\ud55c \uc77c\ubc18 \ud68c\uacc4\uc0ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc790\uc9c8\ub3c4 \uac16\ucd94\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc724\ub9ac\uc640 \ubc30\ub824: \uc815\uc9c1\uc740 \ucd5c\uc6b0\uc120\uc774\uba70, \ubaa8\ub4e0 \uc138\ubd80 \uc0ac\ud56d\uc5d0 \uc788\uc5b4 \ucd5c\ub300\ud55c\uc758 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\ubd84\uc11d \ubc0f \uc885\ud569 \ub2a5\ub825: \ub370\uc774\ud130\uc5d0\uc11c \ubb38\uc81c\uc810, \uc7a0\uc7ac\uc801 \uc704\ud5d8 \ubc0f \uc774\uc0c1 \uc9d5\ud6c4\ub97c \uc2dd\ubcc4\ud558\ub294 \ub2a5\ub825.<\/li>\n<li>\uc758\uc0ac\uc18c\ud1b5 \ubc0f \ubc1c\ud45c \ub2a5\ub825: \ud300\uc6cc\ud06c \ub2a5\ub825, \ubd80\ud558 \uc9c1\uc6d0\uc744 \uc9c0\ub3c4\ud558\ub294 \ub2a5\ub825, \uadf8\ub9ac\uace0 \ubb34\uc5c7\ubcf4\ub2e4 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub17c\ub9ac\uc801\uc774\uace0 \uc124\ub4dd\ub825 \uc788\ub294 \uc124\uba85\uc744 \uc81c\uc2dc\ud558\ub294 \ub2a5\ub825.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_Cong_Viec_Cuoi_Thang_Cua_KTTT_Ap_dung_ngay\"><\/span>\ud68c\uacc4 \uc9c1\uc6d0\uc744 \uc704\ud55c \uc6d4\ub9d0 \uc5c5\ubb34 \uccb4\ud06c\ub9ac\uc2a4\ud2b8 (\uc989\uc2dc \uc2e0\uccad)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc911\uc694\ud55c \uc5c5\ubb34\ub97c \ub193\uce58\uc9c0 \uc54a\uc73c\ub824\uba74 \uccb4\uacc4\uc801\uc778 \uccb4\ud06c\ub9ac\uc2a4\ud2b8\uc5d0 \ub530\ub77c \uc5c5\ubb34\ub97c \ucc98\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \ub9e4\ub2ec \ub9d0 \uc989\uc2dc \uc801\uc6a9\ud560 \uc218 \uc788\ub294 \ud575\uc2ec \uccb4\ud06c\ub9ac\uc2a4\ud2b8\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ubd80\uac00\uac00\uce58\uc138(\uacc4\uc88c\ubc88\ud638 1331\/3331)\ub97c \uc774\uccb4\ud558\uace0 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uae09\uc5ec\ub97c \uacc4\uc0b0\ud558\uace0, \uc0ac\ud68c \ubcf4\ud5d8\uc744 \uc124\uc815\ud558\uace0, \uae09\uc5ec \uad00\ub828 \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/li>\n<li>\uace0\uc815\uc790\uc0b0\uc758 \uac10\uac00\uc0c1\uac01, \uace0\uc815\uc790\uc0b0 \ubc30\ubd84(\uacc4\uc815 214, 242).<\/li>\n<li>\ub9e4\ucd9c\uc6d0\uac00(\uacc4\uc815 632)\ub97c \uacc4\uc0b0\ud558\uace0 \ucc3d\uace0 \ud68c\uacc4\uc640\uc758 \uc77c\uce58 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc218\uc775\uacfc \ube44\uc6a9(\uacc4\uc815 511, 642, 711\u2026)\uc744 \uacc4\uc815 911\ub85c \uc774\uccb4\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc6d4\ub9d0 \ub9e4\uc785\ucc44\ubb34 \uc794\uc561(\uacc4\uc815 131, 331)\uc744 \ud655\uc778\ud558\uace0 \uace0\uac1d\/\uacf5\uae09\uc5c5\uccb4 \uc794\uc561\uacfc \ub300\uc870\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>111\ubc88\uacfc 112\ubc88 \uacc4\uc88c\uc758 \uc794\uc561\uc774 \ud604\uae08 \ucd9c\ub0a9\uc7a5\uacfc \uc740\ud589 \uc6d0\uc7a5\uacfc \uc77c\uce58\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc138\uc694.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_Trinh_Dao_Tao_va_Phat_Trien_Nghe_Nghiep\"><\/span>\uad50\uc721 \ubc0f \uacbd\ub825 \uac1c\ubc1c \uacbd\ub85c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Ke_Toan_Tong_Hop_Phu_Hop_Voi_Ai\"><\/span>\uc77c\ubc18 \ud68c\uacc4\ub294 \ub204\uad6c\uc5d0\uac8c \uc801\ud569\ud55c\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc77c\ubc18 \ud68c\uacc4\uc0ac\ub294 \ud3ec\uad04\uc801\uc774\uace0 \uc548\uc815\uc801\uc778 \uacbd\ub825\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4. \ud2b9\ud788 \ub2e4\uc74c\uacfc \uac19\uc740 \ubd84\ub4e4\uc5d0\uac8c \uc801\ud569\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc2dc\uc2a4\ud15c\uc801 \uc0ac\uace0\ub97c \uc120\ud638\ud569\ub2c8\ub2e4. \ub370\uc774\ud130\ub97c \uad6c\uc131\ud558\uace0 \uc815\ub9ac\ud558\uba70 \ubaa8\ub4e0 \uac83\uc774 \ub17c\ub9ac\uc801\uc774\uace0 \uc77c\uad00\uc131 \uc788\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ud558\ub294 \uac83\uc744 \uc88b\uc544\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc138\ubd80 \uc0ac\ud56d\uc5d0 \ub300\ud55c \uc8fc\uc758\uac00 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc801\uc740 \uc22b\uc790\ub85c \uc791\uc5c5\ud558\ub294 \uac83\uc744 \ub450\ub824\uc6cc\ud558\uc9c0 \uc54a\uc9c0\ub9cc, \uc5ec\uc804\ud788 \uad11\ubc94\uc704\ud55c \uc804\ubc18\uc801\uc778 \uad00\uc810\uc744 \uac00\uc9c0\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\ub192\uc740 \uc778\ub0b4\uc2ec\uacfc \ucc45\uc784\uac10\uc744 \uc9c0\ub2c8\uace0 \uc788\uc73c\uba70, \uc138\uae08 \uc2e0\uace0 \ubc0f \uc815\uc0b0 \uae30\uac04 \ub3d9\uc548\uc758 \uc555\ubc15\uac10\uc744 \uc798 \uacac\ub38c\ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uad00\ub9ac\uc9c1\uc73c\ub85c \uc2b9\uc9c4\ud558\uace0\uc790 \ud558\ub294 \uc5f4\ub9dd: \uc774\ub294 \ucd5c\uace0 \ud68c\uacc4\uc0ac\ub098 \ucd5c\uace0 \uc7ac\ubb34 \ucc45\uc784\uc790(CFO)\uac00 \ub418\uae30 \uc704\ud55c \ud544\uc218 \uacbd\ub85c\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Con_Duong_Nghe_Nghiep_Tieu_Chuan_Muc_Luong\"><\/span>\uc77c\ubc18\uc801\uc778 \uacbd\ub825 \uacbd\ub85c \ubc0f \uae09\uc5ec<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\ud68c\uacc4 \ubc0f \uae08\uc735 \ubd84\uc57c\uc758 \uc77c\ubc18\uc801\uc778 \uacbd\ub825 \uc9c4\ud589 \uacbd\ub85c:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\uacc4\uae09<\/th>\n<th style=\"text-align: center;\">\uc2dc\uac04 \uacbd\ud5d8<\/th>\n<th style=\"text-align: center;\">\uc9d1\uc911\ud558\ub2e4<\/th>\n<th style=\"text-align: center;\">\ucc38\uace0 \uc5f0\ubd09 (\ud68c\uc0ac \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc0c1\uc774\ud568)<\/th>\n<\/tr>\n<tr>\n<td>\ud68c\uacc4\uc0ac<\/td>\n<td style=\"text-align: center;\">1~2\ub144<\/td>\n<td>\uc5c5\ubb34 \ubc0f \ub370\uc774\ud130 \uc785\ub825\uc744 \uc218\ud589\ud569\ub2c8\ub2e4.<\/td>\n<td>700\ub9cc~1000\ub9cc VND<\/td>\n<\/tr>\n<tr>\n<td>\uc77c\ubc18 \ud68c\uacc4<\/td>\n<td style=\"text-align: center;\">2~5\ub144<\/td>\n<td>\uc885\ud569 \ubd84\uc11d, \uc138\ubb34 \uc704\ud5d8 \uad00\ub9ac, \uc7ac\ubb34\uc81c\ud45c \uc791\uc131.<\/td>\n<td>1000\ub9cc~2000\ub9cc \ub3d9<\/td>\n<\/tr>\n<tr>\n<td>\ucd5c\uace0 \ud68c\uacc4\uc0ac<\/td>\n<td style=\"text-align: center;\">5~8\ub144<\/td>\n<td>\ud300 \uad00\ub9ac, \uc804\ub7b5\uc801 \uc138\ubb34 \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305.<\/td>\n<td>2000\ub9cc~4000\ub9cc \ub3d9 \uc774\uc0c1<\/td>\n<\/tr>\n<tr>\n<td>\ucd5c\uace0\uc7ac\ubb34\ucc45\uc784\uc790(CFO)<\/td>\n<td style=\"text-align: center;\">10\ub144 \uc774\uc0c1<\/td>\n<td>\uc790\ubcf8 \uad00\ub9ac, \uc608\uc0b0 \ud3b8\uc131, \uac70\uc2dc \uc7ac\ubb34 \uad00\uc810.<\/td>\n<td>\ub3d9\uc758 (\ub9e4\uc6b0 \ub192\uc74c)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span class=\"ez-toc-section\" id=\"Lo_Trinh_Hoc_Tap_Hieu_Qua_Kinh_nghiem_thuc_chien\"><\/span>\ud6a8\uacfc\uc801\uc778 \ud559\uc2b5 \uacbd\ub85c(\uc2e4\uc2b5 \uacbd\ud5d8)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\ud68c\uacc4\uc0ac\uc5d0\uc11c \ud68c\uacc4\uc0ac\ub85c \uc804\ud5a5\ud558\ub824\uba74 \uc0ac\uace0\ubc29\uc2dd\uc744 &#039;\uae30\ub85d&#039;\uc5d0\uc11c &#039;\uc885\ud569\ud558\uace0 \ud1b5\uc81c&#039;\ub85c \ubc14\uafd4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p><strong>\uc9c0\uc2dd \uc6b0\uc120\uc21c\uc704:<\/strong><\/p>\n<ul>\n<li>\uc2ec\uce35\uc801\uc778 \uc138\ubb34 \ubd84\uc11d: \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uacfc \uacf5\uc81c \ubd88\uac00\ub2a5\ud55c \ube44\uc6a9\uc5d0 \ub300\ud55c \uc2e4\uc81c \uc0c1\ud669\uc5d0 \ucd08\uc810\uc744 \ub9de\ucda5\ub2c8\ub2e4.<\/li>\n<li>\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uae30\uc220: \ubcf4\uace0\uc11c \uac04\uc758 \ub17c\ub9ac\uc801 \uad00\uacc4\ub97c \uc774\ud574\ud558\uace0 \uae30\ub9d0 \uc218\uce58\ub97c \uc870\uc815\ud558\ub294 \ubc29\ubc95\uc744 \uc544\ub294 \uac83.<\/li>\n<li>\uc804\uccb4 \uacc4\uc815 \ub300\uc870: \uac80\ud1a0 \ubc0f \uc774\uccb4 \uae30\ub2a5\uc744 \ud5a5\uc0c1\uc2dc\ud0b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p><strong>\ud45c\uc900\uc2dc:<\/strong> \uc774\ubbf8 \ud0c4\ud0c4\ud55c \ud68c\uacc4 \ubc30\uacbd\uc744 \uac16\ucd94\uace0 \uc788\ub2e4\uba74, \ucd1d\uad04 \ud68c\uacc4\uc0ac \uc9c1\ucc45\uc744 \ub9e1\uc744 \ub9cc\ud07c \uc790\uc2e0\uac10\uc744 \uac16\uae30 \uc704\ud574 \uc2e4\uc81c \ube44\uc988\ub2c8\uc2a4 \ubaa8\ub378\uc5d0\uc11c \uc57d 6~12\uac1c\uc6d4 \ub3d9\uc548 \uc9d1\uc911\uc801\uc73c\ub85c \uc5f0\uc2b5\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mini_Case_Study_Xu_Ly_Lech_Cong_No_Cuoi_Nam\"><\/span>\ubbf8\ub2c8 \uc0ac\ub840 \uc5f0\uad6c: \uc5f0\ub9d0 \ub9e4\ucd9c\ucc44\uad8c \ucc28\uc774 \ucc98\ub9ac<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc0c1\ud669: \uc5f0\ub9d0\uc5d0 \ucd1d\ubb34 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc758 \ub9e4\ucd9c\ucc44\uad8c(\uacc4\uc815 131) \uc794\uc561\uc774 5\uc5b5 \ub3d9\uc778 \uac83\uc744 \ubc1c\uacac\ud588\uc9c0\ub9cc, \uace0\uac1d\uc5d0\uac8c \ud655\uc778\ud55c \ud6c4 \uc2e4\uc81c \ubd80\ucc44 \ud655\uc778 \ubcf4\uace0\uc11c\ub294 4\uc5b5 5\ucc9c\ub9cc \ub3d9\uc5d0 \ubd88\uacfc\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud45c\uc900 \ucde8\uae09:<\/p>\n<ol>\n<li>\uc6d0\uc778 \ubd84\uc11d: 5,000\ub9cc VND\uc758 \ubd88\uc77c\uce58\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc6d0\uc778\uc73c\ub85c \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\n<ul>\n<li>\uace0\uac1d\uc774 \ub3c8\uc744 \uc774\uccb4\ud588\uc9c0\ub9cc \ud68c\uacc4\uc0ac\ub294 \uc544\uc9c1 \ucd9c\uae08 \ud1b5\uc9c0\ub97c \ubc1b\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4(\uc740\ud589 \uac70\ub798\uac00 \uae30\ub85d\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4).<\/li>\n<li>\uc138\ubb34 \ud68c\uacc4\uc0ac\uac00 \uc2e4\uc218\ub85c \ud55c \uace0\uac1d\uc758 \ubd80\ucc44\ub97c \ub2e4\ub978 \uace0\uac1d\uc758 \ubd80\ucc44\ub85c \uae30\ub85d\ud588\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\ub204\ub77d\ub418\uac70\ub098 \uc798\ubabb\ub41c \uac70\ub798 \ud560\uc778 \ubc0f \uacb0\uc81c \ud560\uc778 \ub0b4\uc5ed\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/li>\n<li>\uc870\uce58 \uc0ac\ud56d: KTTT\ub294 \ud68c\uacc4 \ubd80\uc11c\uc5d0 \uc9c0\ub09c\ub2ec \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uac70\ub798 \ub0b4\uc5ed\uc744 \uac80\ud1a0\ud558\uace0 \uc740\ud589\uc758 \uc2e0\uc6a9 \ud1b5\uc9c0\uc11c\ub97c \uc7ac\ud655\uc778\ud558\ub3c4\ub85d \uc694\uccad\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc870\uc815: \ubbf8\uc9c0\uae09\uae08 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 5,000\ub9cc VND\uc758 \ud560\uc778\uc744 \ubd80\uc871\ud55c \uae08\uc561\uc73c\ub85c \uae30\ub85d\ud55c \uac83\uc774 \uc6d0\uc778\uc774\ub77c\uace0 \ud310\ub2e8\ud55c \ud6c4, \ud68c\uacc4 \ubd80\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uc870\uc815 \ud56d\ubaa9\uc744 \uc791\uc131\ud569\ub2c8\ub2e4.\n<ul>\n<li>\ucc28\ubcc0 \uacc4\uc815 635 (\uae08\uc735 \ube44\uc6a9 - \ud560\uc778)<\/li>\n<li>\uc2e0\uc6a9 \uacc4\uc815 131 (\uace0\uac1d \ubbf8\uc218\uae08)<\/li>\n<li>\ucc38\uace0: \uc774 \uac70\ub798\uc5d0\ub294 \uc138\ubb34 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc801\uc808\ud55c \uc11c\ub958(\uc870\uc815 \uae30\ub85d \ub610\ub294 \ud560\uc778 \uacc4\uc57d \ub4f1)\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Ket_Luan\"><\/span>\ub05d\ub0b4\ub2e4<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Ke_Toan_Tong_Hop_Vi_The_Khong_The_Thay_The_Cua_Tuong_Lai_Tai_Chinh\"><\/span>\uc77c\ubc18 \ud68c\uacc4: \uae08\uc735\uc758 \ubbf8\ub798\uc5d0\uc11c \ub300\uccb4 \ubd88\uac00\ub2a5\ud55c \uc704\uce58<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc77c\ubc18 \ud68c\uacc4\uc0ac\ub294 \ub2e8\uc21c\ud788 \ubd80\uae30 \uc5c5\ubb34\ub97c \ucc98\ub9ac\ud558\ub294 \uc0ac\ub78c\uc774 \uc544\ub2c8\ub77c, \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uace0 \uc804\ub7b5\uc801 \uc7ac\ubb34 \ubb38\uc81c\uc5d0 \ub300\ud55c \uc790\ubb38\uc744 \uc81c\uacf5\ud558\ub294 \uc0ac\ub78c\uc785\ub2c8\ub2e4. \uc774 \uc9c1\ucc45\uc740 \uc7ac\ubb34 \uc548\uc815\uc131\uacfc \ud22c\uba85\uc131\uc744 \uc81c\uacf5\ud558\uc5ec \ud5a5\ud6c4 \uacbd\ub825 \ubc1c\uc804\uc744 \uc704\ud55c \ud0c4\ud0c4\ud55c \uae30\ubc18\uc744 \uc81c\uacf5\ud558\uba70, \ucd5c\uace0 \ud68c\uacc4\uc0ac(CAO) \ub610\ub294 \ucd5c\uace0 \uc7ac\ubb34 \ucc45\uc784\uc790(CFO) \ub4f1\uc758 \uc9c1\ucc45\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud604\uc7ac \ud68c\uacc4\uc0ac\ub85c \uc77c\ud558\uace0 \uc788\ub4e0, \uacbd\ub825 \ubc1c\uc804\uc744 \uc6d0\ud558\ub294 \uc9c0\uc6d0\uc790\ub4e0, \uc77c\ubc18 \ud68c\uacc4\uc0ac(General Accountant) \uc790\ub9ac\ub97c \ud655\ubcf4\ud558\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc801\uadf9\uc801\uc778 \uad50\uc721, \ubc95\ub960 \uad00\ub828 \ucd5c\uc2e0 \uc815\ubcf4, \uadf8\ub9ac\uace0 \uc0ac\ub840 \uc5f0\uad6c\ub97c \ud1b5\ud55c \uc9c0\uc18d\uc801\uc778 \uc2e4\ubb34\ub294 \ubaa8\ub4e0 \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \uac00\uc7a5 \uac00\uce58 \uc788\ub294 \uc9c1\uc6d0\uc774 \ub418\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n<div id=\"ftwp-postcontent\">\n<h3 id=\"ftoc-heading-14\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/li>\n<li aria-level=\"1\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\uc774\uba54\uc77c: man@man.net.vn<\/li>\n<\/ul>\n<p>\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cau_Hoi_Thuong_Gap_Ve_Ke_Toan_Tong_Hop\"><\/span>\uc77c\ubc18 \ud68c\uacc4\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Muc_luong_Ke_toan_tong_hop_trung_binh_la_bao_nhieu\"><\/span>\uc77c\ubc18 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \ud3c9\uade0 \uc5f0\ubd09\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc77c\ubc18 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \ud3c9\uade0 \uc5f0\ubd09\uc740 \ud68c\uc0ac \uaddc\ubaa8\uc640 \uc2e4\uc81c \uc5c5\ubb34 \uacbd\ub825(\ubcf4\ud1b5 2~5\ub144)\uc5d0 \ub530\ub77c 1\ucc9c\ub9cc~2\ucc9c\ub9cc VND \uc815\ub3c4\uc785\ub2c8\ub2e4.                    <\/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=\"Ke_toan_tong_hop_co_can_biet_lap_bao_cao_tai_chinh_khong\"><\/span>\uc77c\ubc18 \ud68c\uacc4\uc0ac\ub294 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\ub294 \ubc29\ubc95\uc744 \uc54c\uc544\uc57c \ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc808\ub300\uc801\uc73c\ub85c \ud544\uc218\uc785\ub2c8\ub2e4. \uc77c\ubc18 \ud68c\uacc4\uc758 \ud575\uc2ec \ubaa9\uc801\uc740 \ud68c\ub78c 99\ud638 \ub610\ub294 133\ud638 \uaddc\uc815\uc5d0 \ub530\ub77c \uacf5\uc2dd \uc7ac\ubb34\uc81c\ud45c(\ub300\ucc28\ub300\uc870\ud45c, \uc190\uc775\uacc4\uc0b0\uc11c, \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \ud3ec\ud568)\ub97c \uc791\uc131\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.                    <\/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=\"Can_ky_nang_Excel_o_muc_nao_de_lam_KTTT_hieu_qua\"><\/span>\ud6a8\uacfc\uc801\uc778 \uc7ac\ubb34 \ud68c\uacc4\uc0ac\uac00 \ub418\ub824\uba74 \uc5b4\ub290 \uc815\ub3c4\uc758 Excel \uae30\uc220\uc774 \ud544\uc694\ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub300\uaddc\ubaa8 \ub370\uc774\ud130 \uc138\ud2b8\ub97c \ucc98\ub9ac\ud558\uace0 \uad00\ub9ac \ubcf4\uace0\uc11c\ub97c \uc0dd\uc131\ud558\ub824\uba74 \uace0\uae09 Excel \uae30\uc220, \ud2b9\ud788 \ud53c\ubc97 \ud14c\uc774\ube14(\ube44\uc6a9 \uc9d1\uacc4\uc6a9), Vlookup\/Xlookup, Sumifs(\uc870\uac74\ubd80 \ube44\uad50 \ubc0f \uacc4\uc0b0\uc6a9)\uc640 \uac19\uc740 \ub3c4\uad6c\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.                    <\/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=\"KTTT_co_phai_la_nguoi_truc_tiep_giai_trinh_thue_voi_co_quan_thue_khong\"><\/span>\ud68c\uacc4 \ucc45\uc784\uc790\uac00 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc138\ubb34 \uad00\ub828 \uc0ac\ud56d\uc744 \uc9c1\uc811 \uc124\uba85\ud558\ub294 \ucc45\uc784\uc790\uc778\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub9de\uc2b5\ub2c8\ub2e4. \ucd1d\uacbd\ub9ac\uc0ac\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uac10\uc0ac\ub098 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud560 \ub54c \ucd1d\uacc4\uc815\uc6d0\uc7a5 \ub370\uc774\ud130\ub97c \uc870\uc815\ud558\uace0 \ube44\uc6a9\uc758 \uc720\ud6a8\uc131\uacfc \ud0c0\ub2f9\uc131\uc744 \uc124\uba85\ud560 \uc9c1\uc811\uc801\uc778 \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4.                    <\/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=\"Su_khac_biet_giua_Ke_toan_tong_hop_va_Ke_toan_noi_bo\"><\/span>\uc77c\ubc18 \ud68c\uacc4\uc640 \ub0b4\ubd80 \ud68c\uacc4\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc77c\ubc18 \ud68c\uacc4\ub294 \ud68c\uacc4\uae30\uc900(VAS) \ubc0f \uc138\ubb34(\uc7ac\ubb34\uc81c\ud45c \uc791\uc131, \uc138\uae08 \uc815\uc0b0)\uc5d0 \ub530\ub978 \ub370\uc774\ud130\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ub0b4\ubd80 \ud68c\uacc4(\ub610\ub294 \uad00\ub9ac \ud68c\uacc4)\ub294 \uacbd\uc601\uc9c4 \ub370\uc774\ud130\uc5d0 \uc911\uc810\uc744 \ub450\uc5b4 \uc774\uc0ac\ud68c\uc758 \ub0b4\ubd80 \uc6b4\uc601 \uc758\uc0ac \uacb0\uc815\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4.                    <\/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\": \"M\u1ee9c l\u01b0\u01a1ng K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p trung b\u00ecnh l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh c\u1ee7a K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb 10 - 20 tri\u1ec7u VN\u0110, t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p v\u00e0 kinh nghi\u1ec7m l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf (th\u01b0\u1eddng t\u1eeb 2 - 5 n\u0103m kinh nghi\u1ec7m).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f3 c\u1ea7n bi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tuy\u1ec7t \u0111\u1ed1i c\u1ea7n thi\u1ebft. M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) ch\u00ednh th\u1ee9c (g\u1ed3m B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, Thuy\u1ebft minh BCTC) theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 99 ho\u1eb7c 133.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u1ea7n k\u1ef9 n\u0103ng Excel \u1edf m\u1ee9c n\u00e0o \u0111\u1ec3 l\u00e0m KTTT hi\u1ec7u qu\u1ea3?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n c\u1ea7n th\u00e0nh th\u1ea1o Excel chuy\u00ean s\u00e2u, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 Pivot Table (\u0111\u1ec3 t\u1ed5ng h\u1ee3p chi ph\u00ed), Vlookup\/Xlookup, v\u00e0 Sumifs (\u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u00e0 t\u00ednh to\u00e1n c\u00f3 \u0111i\u1ec1u ki\u1ec7n), nh\u1eb1m x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn v\u00e0 l\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"KTTT c\u00f3 ph\u1ea3i l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp gi\u1ea3i tr\u00ecnh thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00fang v\u1eady. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u S\u1ed5 C\u00e1i v\u00e0 gi\u1ea3i tr\u00ecnh t\u00ednh h\u1ee3p l\u1ec7, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra ho\u1eb7c ki\u1ec3m tra.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 K\u1ebf to\u00e1n n\u1ed9i b\u1ed9?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1eadp trung v\u00e0o s\u1ed1 li\u1ec7u theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n (VAS) v\u00e0 Thu\u1ebf (l\u1eadp BCTC, Quy\u1ebft to\u00e1n Thu\u1ebf). K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 (hay qu\u1ea3n tr\u1ecb) t\u1eadp trung v\u00e0o s\u1ed1 li\u1ec7u qu\u1ea3n tr\u1ecb, ph\u1ee5c v\u1ee5 vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh n\u1ed9i b\u1ed9 c\u1ee7a Ban l\u00e3nh \u0111\u1ea1o.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n[\ube14\ub85c\uadf8 \uac8c\uc2dc\ubb3c \uc2a4\ud0c0\uc77c=&quot;\ubc14\uc6b4\uc2a4&quot; \uc720\ud615=&quot;\ud589&quot; \uc5f4=&quot;3&quot; \uc5f4__sm=&quot;2&quot; \uc5f4__md=&quot;3&quot; \uace0\uc591\uc774=&quot;19&quot; \uac8c\uc2dc\ubb3c=&quot;12&quot; \ud45c\uc2dc_\ub0a0\uc9dc=&quot;false&quot; \ubc1c\ucdcc_\uae38\uc774=&quot;11&quot; \ud45c\uc2dc_\uce74\ud14c\uace0\ub9ac=&quot;\ub808\uc774\ube14&quot; \ub313\uae00=&quot;false&quot; \uc774\ubbf8\uc9c0_\ub192\uc774=&quot;75%&quot; \uc774\ubbf8\uc9c0_\ud06c\uae30=&quot;\uc911\uac04&quot; \ud14d\uc2a4\ud2b8_\uc815\ub82c=&quot;\uc67c\ucabd&quot;] [\/col] [col span=&quot;3&quot; span__sm=&quot;12&quot; \uad6c\ubd84\uc120=&quot;0&quot;] [ux_sidebar] [\/col] [\/row]","protected":false},"excerpt":{"rendered":"<p>[section padding=&#8221;0px&#8221;] [block id=&#8221;2076&#8243;] [\/section] [row] [col span=&#8221;9&#8243; span__sm=&#8221;12&#8243; border=&#8221;0px 1px 0px 0px&#8221; border_margin=&#8221;0px -15px 0px 0px&#8221;] Th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng ng\u00e0nh K\u1ebf to\u00e1n lu\u00f4n s\u00f4i \u0111\u1ed9ng, v\u00e0 v\u1ecb tr\u00ed K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (KTTT) lu\u00f4n \u0111\u01b0\u1ee3c s\u0103n \u0111\u00f3n nhi\u1ec1u nh\u1ea5t. 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