{"id":5889,"date":"2025-10-10T02:48:53","date_gmt":"2025-10-10T09:48:53","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=5889"},"modified":"2025-12-16T21:42:35","modified_gmt":"2025-12-17T04:42:35","slug":"du-toan-ngan-sach","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/","title":{"rendered":"\uc608\uc0b0 \uc608\uce21 \ubc0f \ud6a8\uacfc\uc801\uc778 \ud65c\uc6a9 \ubc29\ubc95"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uacbd\uc7c1\uc774 \uc2ec\ud654\ub418\ub294 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c \ud6a8\uacfc\uc801\uc778 \uc7ac\ubb34 \uad00\ub9ac\ub294 \uc804\ub7b5\uc801 \ubaa9\ud45c \ub2ec\uc131\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4. \uc608\uc0b0 \ud3b8\uc131\uc740 \ub2e8\uc21c\ud55c \uc7ac\ubb34 \uacc4\ud68d \ub3c4\uad6c\uac00 \uc544\ub2c8\ub77c \uc2dc\uc2a4\ud15c\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-quan-tri\/\"><span style=\"font-weight: 400;\">\uacbd\uc601\ud68c\uacc4<\/span><\/a><span style=\"font-weight: 400;\"> \uad00\ub9ac\ud68c\uacc4\ub294 \uae30\uc5c5\uc774 \uc6b4\uc601\uc744 \ud1b5\uc81c\ud558\uace0 \ud6a8\uc728\uc131\uc744 \uadf9\ub300\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uae00\uc5d0\uc11c\ub294 \uae30\uc5c5\uc774 \uc815\ud655\ud55c \uc608\uc0b0 \uc608\uce21\uc744 \uc900\ube44\ud558\uae30 \uc704\ud55c \uac1c\ub150, \uc5ed\ud560, \ubc29\ubc95 \ubc0f \uc8fc\uc694 \uace0\ub824 \uc0ac\ud56d\uc5d0 \ub300\ud574 \uc790\uc138\ud788 \uc0b4\ud3b4\ubd05\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/du-toan-ngan-sach\/#The_nao_la_du_toan_ngan_sach_trong_ke_toan_quan_tri\" >\uad00\ub9ac\ud68c\uacc4\uc5d0\uc11c \uc608\uc0b0 \uc608\uce21\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/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\/du-toan-ngan-sach\/#Loi_ich_vuot_troi_cua_hoat_dong_du_toan_ngan_sach\" >\uc608\uc0b0 \uc608\uce21\uc758 \ud0c1\uc6d4\ud55c \uc774\uc810<\/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\/du-toan-ngan-sach\/#Dac_diem_cot_loi_cua_hoat_dong_du_toan_ngan_sach\" >\uc608\uc0b0 \uc608\uce21 \ud65c\ub3d9\uc758 \ud575\uc2ec \ud2b9\uc9d5.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Tinh_toan_dien_va_pho_quat\" >\uba74\uc801 \ubc0f \ubc94\uc6a9 \uacc4\uc0b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Tinh_chi_tiet_Nguon_hoa_von_va_Nguon_luc\" >\uc190\uc775\ubd84\uae30\uc810 \ub2ec\uc131\uc5d0 \ud544\uc694\ud55c \uc790\uae08 \ucd9c\ucc98 \ubc0f \uc790\uc6d0\uc5d0 \ub300\ud55c \uc0c1\uc138 \ubd84\uc11d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Yeu_cau_lap_du_toan_ngan_sach_chi_tiet_cho_cac_Don_vi_trien_khai\" >\uc2e4\ud589 \ubd80\uc11c\ubcc4 \uc0c1\uc138 \uc608\uc0b0 \ucd94\uc815\uce58\ub97c \uc694\uccad\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Cac_muc_do_chinh_xac_cua_du_toan_ngan_sach_trong_ke_toan_quan_tri\" >\uad00\ub9ac\ud68c\uacc4\uc5d0\uc11c \uc608\uc0b0 \uc608\uce21\uc758 \uc815\ud655\ub3c4 \uc218\uc900<\/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\/ko\/du-toan-ngan-sach\/#Phan_loai_du_toan_ngan_sach\" >\uc608\uc0b0 \ucd94\uc815\uce58\uc758 \ubd84\ub958<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Theo_thoi_gian_du_toan\" >\uc608\uc0c1 \uc2dc\uac04\uc5d0 \ub530\ub974\uba74<\/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\/du-toan-ngan-sach\/#Theo_moi_quan_he_va_muc_do_hoat_dong\" >\uad00\uacc4 \ubc0f \ud65c\ub3d9 \uc218\uc900\uc5d0 \ub530\ub77c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Theo_noi_dung_Kinh_te_hoac_Chuc_nang\" >\uacbd\uc81c\uc801 \ub610\ub294 \uae30\ub2a5\uc801 \ub0b4\uc6a9\uc5d0 \ub530\ub77c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Cac_phuong_phap_lap_du_toan_ngan_sach\" >\uc608\uc0b0 \ud3b8\uc131 \ubc29\ubc95<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Lap_du_toan_tu_tren_xuong\" >\ud558\ud5a5\uc2dd \uc608\uc0b0 \ud3b8\uc131\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Lap_du_toan_tu_duoi_len_tren\" >\uc608\uc0b0\uc740 \uc544\ub798\uc5d0\uc11c\ubd80\ud130 \uc704\ub85c \uc900\ube44\ud558\uc138\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Du_toan_Thoa_thuan_hoac_du_toan_phoi_hop\" >\uc608\uc0c1 \ud569\uc758\uc561 \ub610\ub294 \ud611\uc758\ub41c \uc608\uc0c1\uc561<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Du_toan_ngan_sach_theo_ky\" >\uae30\uac04\ubcc4 \uc608\uc0b0 \ucd94\uc0b0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Nhung_luu_y_quan_trong_khi_lap_du_toan_ngan_sach\" >\uc608\uc0b0 \ud3b8\uc131 \uc2dc \uc911\uc694\ud55c \uace0\ub824 \uc0ac\ud56d.<\/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\/du-toan-ngan-sach\/#Nguyen_nhan_dan_den_sai_lech_so_voi_du_toan_ngan_sach\" >\uc608\uc0b0 \ucd94\uc815\uce58\uc640\uc758 \ucc28\uc774 \ubc1c\uc0dd \uc6d0\uc778<\/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\/du-toan-ngan-sach\/#Hien_tuong_Duong_cong_Kinh_nghiem\" >\uacbd\ud5d8\uace1\uc120 \ud604\uc0c1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Muc_tieu_khong_kha_thi\" >\uadf8 \ubaa9\ud45c\ub294 \ub2ec\uc131\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Khong_du_tinh_duoc_su_thay_doi_gia_cua_dau_vao\" >\ud22c\uc785 \uac00\uaca9\uc758 \ubcc0\ud654\ub294 \uc608\uce21\ud560 \uc218 \uc5c6\uc5c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Cac_nguyen_nhan_khac\" >\uae30\ud0c0 \uc6d0\uc778<\/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-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#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-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/du-toan-ngan-sach\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"The_nao_la_du_toan_ngan_sach_trong_ke_toan_quan_tri\"><\/span><b>\uad00\ub9ac\ud68c\uacc4\uc5d0\uc11c \uc608\uc0b0 \uc608\uce21\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0 \ud3b8\uc131\uc740 \ud2b9\uc815 \uae30\uac04(\uc77c\ubc18\uc801\uc73c\ub85c \ud68c\uacc4\uc5f0\ub3c4) \ub3d9\uc548 \uc804\ub7b5\uc801 \ubaa9\ud45c\ub97c \ub2ec\uc131\ud558\uae30 \uc704\ud574 \uc790\uc6d0\uc744 \ub3d9\uc6d0\ud558\uace0 \uc0ac\uc6a9\ud558\ub294 \uacc4\ud68d\uc744 \uc124\uba85\ud558\ub294, \uc0c1\uc138\ud558\uace0 \uccb4\uacc4\uc801\uc778 \uc7ac\uc815 \ubc0f \uc6b4\uc601 \uacc4\ud68d \uc218\ub9bd \uacfc\uc815\uc73c\ub85c, \uc591\uc801 \uce21\uba74(\uae08\uc804\uc801 \ub610\ub294 \ubb3c\uc801)\uc73c\ub85c \ud45c\ud604\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad00\ub9ac\ud68c\uacc4\uc758 \ud2c0 \uc548\uc5d0\uc11c \uc608\uc0b0 \ud3b8\uc131\uc740 \ub450 \uac00\uc9c0 \uc5ed\ud560\uc744 \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\ud68d \ub3c4\uad6c: \uc7a5\uae30 \uc804\ub7b5\uc744 \uce21\uc815 \uac00\ub2a5\ud55c \ub2e8\uae30 \uc6b4\uc601 \ubaa9\ud45c\ub85c \uc804\ud658\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud1b5\uc81c \ub3c4\uad6c: \uc2e4\uc81c \uacb0\uacfc\uc640 \ube44\uad50\ud560 \uae30\uc900\uc810(\uc608\uc0b0)\uc744 \uc124\uc815\ud558\uc5ec \uc131\uacfc \ubc0f \uacbd\uc601\uc9c4\uc758 \ucc45\uc784\uc131\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0\uc740 \uc774\ubbf8 \ubc1c\uc0dd\ud55c \uc77c\uc5d0 \ub300\ud55c \ubcf4\uace0\uc11c\uac00 \uc544\ub2c8\ub77c, \uc0ac\uc5c5 \uac00\uc815\uacfc \uc608\uce21\uc744 \ubc14\ud0d5\uc73c\ub85c \uc870\uc9c1\uc774 \ubbf8\ub798\uc5d0 \ub2ec\uc131\ud558\uace0 \uc9c0\ucd9c\ud560 \uac83\uc73c\ub85c \uae30\ub300\ud558\ub294 \ubc14\uc5d0 \ub300\ud55c \uc57d\uc18d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_cua_hoat_dong_du_toan_ngan_sach\"><\/span><b>\uc608\uc0b0 \uc608\uce21\uc758 \ud0c1\uc6d4\ud55c \uc774\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_6945\" aria-describedby=\"caption-attachment-6945\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6945\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Loi-ich-vuot-troi-cua-hoat-dong-du-toan-ngan-sach.jpg\" alt=\"L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Loi-ich-vuot-troi-cua-hoat-dong-du-toan-ngan-sach.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Loi-ich-vuot-troi-cua-hoat-dong-du-toan-ngan-sach-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Loi-ich-vuot-troi-cua-hoat-dong-du-toan-ngan-sach-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Loi-ich-vuot-troi-cua-hoat-dong-du-toan-ngan-sach-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Loi-ich-vuot-troi-cua-hoat-dong-du-toan-ngan-sach-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6945\" class=\"wp-caption-text\">\uc608\uc0b0 \uc608\uce21\uc758 \ud0c1\uc6d4\ud55c \uc774\uc810<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0 \ud3b8\uc131 \ud65c\ub3d9\uc740 \uae30\uc5c5 \uacbd\uc601 \ubc0f \uc6b4\uc601\uc5d0 \ud544\uc218\uc801\uc778 \uc804\ub7b5\uc801 \uac00\uce58\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud611\uc5c5 \ubc0f \uc870\uc728 \uc99d\uc9c4: \uc0dd\uc0b0, \ub9c8\ucf00\ud305, \uc778\uc0ac \ub4f1 \uc5ec\ub7ec \ubd80\uc11c\uc758 \uacc4\ud68d\uc744 \ud558\ub098\uc758 \uacf5\ud1b5 \ubaa9\ud45c\ub85c \ud1b5\ud569\ud558\uc5ec \ubaa8\ub4e0 \ubd80\uc11c\uac00 \ud68c\uc0ac\uc758 \uc804\ubc18\uc801\uc778 \ubaa9\ud45c\uc5d0 \ubd80\ud569\ud558\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc131\uacfc \ubc0f \ucc45\uc784 \ud3c9\uac00 \ub3c4\uad6c: \uc608\uc0b0\uc740 \uc2e4\uc81c \ube44\uc6a9\uacfc \uc218\uc775\uc744 \ube44\uad50\ud558\ub294 \uac1d\uad00\uc801\uc778 \uae30\uc900\uc810\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uad00\ub9ac\uc790\ub294 \ubd80\uc11c \ubc0f \uac1c\uc778\uc758 \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \uc815\ud655\ud558\uac8c \ud3c9\uac00\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc804 \uc608\ubc29\uc801 \uc704\ud5d8 \uad00\ub9ac: \uc870\uc9c1\uc740 \uc218\uc785\uacfc \uc9c0\ucd9c\uc744 \uc608\uce21\ud568\uc73c\ub85c\uc368 \uc7ac\uc815\uc801 \ucde8\uc57d\uc810, \uc790\ubcf8 \ubd80\uc871 \ub610\ub294 \uc7a0\uc7ac\uc801 \ud22c\uc790 \uae30\ud68c\ub97c \uc870\uae30\uc5d0 \ud30c\uc545\ud558\uace0 \uc2dc\uc758\uc801\uc808\ud55c \uc2dc\uc815 \uc870\uce58\ub97c \ucde8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uc801\uc758 \uc790\uc6d0 \ubc30\ubd84: \uc608\uc0b0 \ud3b8\uc131\uc740 \uad00\ub9ac\uc790\ub4e4\uc774 \uc218\uc694\uc640 \uacf5\uae09\uc5d0 \ub300\ud574 \uc2e0\uc911\ud558\uac8c \uc0dd\uac01\ud558\ub3c4\ub85d \ud558\uc5ec \uc790\ubcf8, \uc2dc\uac04, \uc778\uc801 \uc790\uc6d0\uacfc \uac19\uc740 \ud76c\uc18c \uc790\uc6d0\uc758 \uc0ac\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0 \ud3b8\uc131\uc758 \uc804\ub7b5\uc801 \uc774\uc810\uc740 \uae30\uc5c5\uc774 \uc774 \ub3c4\uad6c\uc758 \ubcf8\uc9c8\uacfc \uc791\ub3d9 \ubc29\uc2dd\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud560 \ub54c\uc5d0\ub9cc \uc2e4\ud604\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uacbd\uc601 \ubaa9\ud45c\uc5d0 \ub9de\ucdb0 \ud6a8\uacfc\uc801\uc73c\ub85c \uc608\uc0b0\uc744 \ud3b8\uc131\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc608\uc0b0\uc758 \ud575\uc2ec \ud2b9\uc9d5\uc744 \uc644\ubcbd\ud558\uac8c \uc774\ud574\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_cot_loi_cua_hoat_dong_du_toan_ngan_sach\"><\/span><b>\uc608\uc0b0 \uc608\uce21 \ud65c\ub3d9\uc758 \ud575\uc2ec \ud2b9\uc9d5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad00\ub9ac\ud68c\uacc4\uc5d0\uc11c\uc758 \uc608\uc0b0 \ud3b8\uc131\uc740 \uacbd\uc601 \ub3c4\uad6c\ub85c\uc11c\uc758 \ubcf8\uc9c8\uc744 \ubc18\uc601\ud558\ub294 \uae30\ubcf8\uc801\uc778 \ud2b9\uc9d5\ub4e4\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tinh_toan_dien_va_pho_quat\"><\/span><b>\uba74\uc801 \ubc0f \ubc94\uc6a9 \uacc4\uc0b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0 \ud3b8\uc131\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc870\uc9c1\uc758 \ubaa8\ub4e0 \uc6b4\uc601\uc744 \ud3ec\uad04\ud569\ub2c8\ub2e4. \uc608\uc0b0\uc740 \ub2e8\uc21c\ud788 \ud604\uae08 \ud750\ub984 \uc608\uce21\uc774 \uc544\ub2c8\ub77c \ub2e4\uc74c\uacfc \uac19\uc740 \uc694\uc18c\ub4e4\uc744 \ud3ec\ud568\ud558\ub294 \ud3ec\uad04\uc801\uc774\uace0 \uc0c1\ud638 \uc5f0\uad00\ub41c \uc608\uc0b0 \uc2dc\uc2a4\ud15c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6b4\uc601 \uc608\uce21(\ub9e4\ucd9c, \uc0dd\uc0b0\ub7c9, \ube44\uc6a9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8 \ucd94\uc815\uce58(\uace0\uc815\uc790\uc0b0 \ud22c\uc790).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \uc804\ub9dd (\ub300\ucc28\ub300\uc870\ud45c, \uc608\uc0c1 \ud604\uae08\ud750\ub984\ud45c).<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Tinh_chi_tiet_Nguon_hoa_von_va_Nguon_luc\"><\/span><b>\uc190\uc775\ubd84\uae30\uc810 \ub2ec\uc131\uc5d0 \ud544\uc694\ud55c \uc790\uae08 \ucd9c\ucc98 \ubc0f \uc790\uc6d0\uc5d0 \ub300\ud55c \uc0c1\uc138 \ubd84\uc11d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0 \ucd94\uc0b0\uc5d0\ub294 \ub0b4\ubd80 \ubc0f \uc678\ubd80 \uc790\uae08\uc744 \ud3ec\ud568\ud55c \uc608\uc0c1 \uc790\uae08 \uc870\ub2ec\uc6d0\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \ubd84\uc11d\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uc790\uae08 \uc870\ub2ec\uc6d0: \uc774\uc775\uc789\uc5ec\uae08, \uac10\uac00\uc0c1\uac01\ube44.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc678\ubd80 \uc790\uae08 \uc870\ub2ec\uc6d0(\uacf5\uacf5 \ub610\ub294 \uc0ac\uc5c5 \uc790\uae08): \uacf5\uacf5 \uc0ac\uc5c5\uc758 \uacbd\uc6b0, \uc608\uc0b0\uc5d0\ub294 \uc9c0\ubc29 \uc815\ubd80, \ubc1c\ud589 \uae30\uad00 \ub610\ub294 \ud2b9\uc815 \ubcf4\uc870\uae08 \ub4f1\uc73c\ub85c\ubd80\ud130\uc758 \uc790\uae08 \uc870\ub2ec \ub0b4\uc5ed\uc774 \uc0c1\uc138\ud788 \uba85\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc790\uae08 \uc870\ub2ec\uc758 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uad00\ub828 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Yeu_cau_lap_du_toan_ngan_sach_chi_tiet_cho_cac_Don_vi_trien_khai\"><\/span><b>\uc2e4\ud589 \ubd80\uc11c\ubcc4 \uc0c1\uc138 \uc608\uc0b0 \ucd94\uc815\uce58\ub97c \uc694\uccad\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ud658\uacbd\uc774\ub098 \uae30\uc5c5\uc774 \uc544\uc6c3\uc18c\uc2f1(\ud504\ub85c\uc81d\ud2b8 \uacc4\uc57d)\uc744 \ud558\ub294 \uacbd\uc6b0, \ube44\uc6a9 \ucd94\uc815\uc5d0\ub294 \ucd08\uacfc \ube44\uc6a9\uc744 \ud3ec\ud568\ud558\uc5ec \ub9e4\uc6b0 \uc0c1\uc138\ud55c \uc815\ubcf4\uac00 \uc694\uad6c\ub429\ub2c8\ub2e4. \uacc4\uc57d\uc790\ub294 \uace0\uac1d\uc774 \ud504\ub85c\uc81d\ud2b8\uc758 \uac00\uce58\uc640 \uc704\ud5d8\uc744 \uc885\ud569\uc801\uc73c\ub85c \ud3c9\uac00\ud560 \uc218 \uc788\ub3c4\ub85d \uc790\uc7ac\ube44, \uc778\uac74\ube44, \uac04\uc811\ube44\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uacac\uc801\uc744 \uc81c\uacf5\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_muc_do_chinh_xac_cua_du_toan_ngan_sach_trong_ke_toan_quan_tri\"><\/span><b>\uad00\ub9ac\ud68c\uacc4\uc5d0\uc11c \uc608\uc0b0 \uc608\uce21\uc758 \uc815\ud655\ub3c4 \uc218\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \uacc4\ud68d\uc758 \uac1c\ubc1c \ub2e8\uacc4\uc5d0 \ub530\ub77c \uc608\uc0b0 \ucd94\uc815\uce58\uc758 \uc138\ubd80 \uc218\uc900\uacfc \uc815\ud655\ub3c4\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc8fc\uc694 \uc218\uc900\uc740 \uc138 \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> \uc608\uc0b0 \uc608\uc0c1 \uc218\uc900.\u00a0<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucd94\uc815 \uc218\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc815\ud655\uc131<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubaa9\uc801<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud2b9\uc131<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc608\ube44 \ucd94\uc815\uce58<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc9e7\uc740<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc2dc\uc791 \ub610\ub294 \ucde8\uc18c \uacb0\uc815.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc804\ubb38\uac00 \uacbd\ud5d8\uc5d0 \ub530\ub974\uba74, \uc774\ub294 \ub300\ub7b5\uc801\uc778 \ucd94\uc815\uce58\uc774\uba70 \ucd08\uae30 \uc544\uc774\ub514\uc5b4 \uac80\ud1a0(\uc0ac\uc804 \ud0c0\ub2f9\uc131 \uc870\uc0ac)\uc5d0\ub9cc \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uaddc\ubaa8\ubcc4 \ucd94\uc815\uce58<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc911\uac04<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud0c0\ub2f9\uc131 \uc870\uc0ac \ubc0f \uacf5\uc2dd \uc608\uc0b0 \uc2b9\uc778.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uacfc\uac70 \uc720\uc0ac \ud504\ub85c\uc81d\ud2b8\uc640\uc758 \ube44\uad50\ub97c \ud1b5\ud574 \ub3c4\ucd9c\ub418\uc5c8\uc73c\uba70, \ucc28\ubcc4\ud654 \uc694\uc18c(\uc704\uce58, \uae30\uc220)\ub97c \uace0\ub824\ud558\uc5ec \uc870\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc0c1\uc138 \ube44\uc6a9 \uacac\uc801<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ub192\uc740\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac, \ud1b5\uc81c \ubc0f \ud504\ub85c\uc81d\ud2b8 \uc131\uacf5 \ud3c9\uac00.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uac01 \ube44\uc6a9 \ud56d\ubaa9, \ud604\uae08 \ud750\ub984 \ubc0f \uc790\uc6d0\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \ubd84\uc11d\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \uc774\ub294 \uc77c\uc77c \uc131\uacfc \ucd94\uc801\uc758 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704 \ud45c\uc5d0\uc11c \ubcfc \uc218 \uc788\ub4ef\uc774, \uad00\ub9ac\ud68c\uacc4 \uc608\uc0b0 \ucd94\uc815\uce58\ub294 \ubaa9\ud45c\uc640 \uc2e4\ud589 \ub2e8\uacc4\uc5d0 \ub530\ub77c \uc608\ube44 \ucd94\uc815\uce58\ubd80\ud130 \uaddc\ubaa8 \uae30\ubc18 \ucd94\uc815\uce58, \uc0c1\uc138 \ucd94\uc815\uce58\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ub2e4\uc591\ud55c \uc218\uc900\uc73c\ub85c \uc791\uc131\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac01 \ucd94\uc815\uce58\uc758 \ud2b9\uc9d5\uacfc \uc815\ud655\ub3c4\ub97c \uc774\ud574\ud558\uba74 \uacbd\uc601\uc790\ub294 \uc0ac\uc5c5 \uc6b4\uc601 \uc804\ubc18\uc5d0 \uac78\uccd0 \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud558\uace0 \ube44\uc6a9\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_du_toan_ngan_sach\"><\/span><b>\uc608\uc0b0 \ucd94\uc815\uce58\uc758 \ubd84\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0 \ucd94\uc815\uce58\ub294 \ub2e4\uc591\ud55c \uae30\uc900\uc5d0 \ub530\ub77c \ubd84\ub958\ub420 \uc218 \uc788\uc73c\uba70, \uac01 \uae30\uc900\uc740 \ud2b9\uc815\ud55c \uacbd\uc601 \ubaa9\uc801\uc744 \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Theo_thoi_gian_du_toan\"><\/span><b>\uc608\uc0c1 \uc2dc\uac04\uc5d0 \ub530\ub974\uba74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0 \ucd94\uc815\uce58\ub294 \uc2e4\ud589 \uc77c\uc815\uc5d0 \ub530\ub77c \ubd84\ub958\ud560 \uc218 \uc788\uc73c\uba70, \uac01 \uc77c\uc815\uc740 \uc11c\ub85c \ub2e4\ub978 \uacbd\uc601 \ubaa9\ud45c\ub97c \ub2ec\uc131\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7a5\uae30 \uc608\uc0b0 \ud3b8\uc131: \uc77c\ubc18\uc801\uc73c\ub85c 5~10\ub144\uc5d0 \uac78\uccd0 \uc8fc\uc694 \uc790\ubcf8 \ud22c\uc790 \uacb0\uc815(\uc790\ubcf8 \uc608\uc0b0 \ud3b8\uc131) \ubc0f \uc5f0\uad6c \uac1c\ubc1c(R&amp;D)\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e8\uae30 \uc608\uc0b0: \uc77c\ubc18\uc801\uc73c\ub85c 1\ub144 \ub2e8\uc704\ub85c \uc791\uc131\ub418\uba70, \ubd84\uae30\ubcc4 \ub610\ub294 \uc6d4\ubcc4 \ubcf4\uace0\uc11c\ub85c \uc138\ubd84\ud654\ub418\uc5b4 \uc77c\uc0c1\uc801\uc778 \uc6b4\uc601(\ub9e4\ucd9c, \uc0dd\uc0b0 \ube44\uc6a9, \ud310\ub9e4 \ube44\uc6a9, \uad00\ub9ac \ube44\uc6a9)\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Theo_moi_quan_he_va_muc_do_hoat_dong\"><\/span><b>\uad00\uacc4 \ubc0f \ud65c\ub3d9 \uc218\uc900\uc5d0 \ub530\ub77c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0\uacfc \uc2e4\uc81c \ud65c\ub3d9 \uc218\uc900 \uac04\uc758 \uad00\uacc4\ub97c \uae30\ubc18\uc73c\ub85c \uc608\uc0b0 \uc608\uce21\uc740 \ub450 \uac00\uc9c0 \uae30\ubcf8 \uc720\ud615\uc73c\ub85c \ubd84\ub958\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub97c \ud1b5\ud574 \uad00\ub9ac\uc790\ub294 \ube44\uc6a9 \ud6a8\uc728\uc131\uc744 \ub354 \uc27d\uac8c \uc870\uc815\ud558\uace0 \ud3c9\uac00\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc815 \uc608\uc0b0: \uc774\ub294 \ub2e8\uc77c \ud65c\ub3d9 \uc218\uc900(\uc608\uc0c1 \ud65c\ub3d9)\ub9cc\uc744 \uae30\uc900\uc73c\ub85c \uc791\uc131\ub429\ub2c8\ub2e4. \uc7a5\uc810\uc740 \uac04\ud3b8\ud558\uace0 \uc791\uc131\uc774 \uc6a9\uc774\ud558\ub2e4\ub294 \uc810\uc774\uc9c0\ub9cc, \uc2e4\uc81c \ud65c\ub3d9\uc774 \uc608\uc0c1 \uc218\uc900\uacfc \ud06c\uac8c \ub2e4\ub97c \uacbd\uc6b0 \ube44\uc6a9 \uad00\ub9ac \ubc0f \ud3c9\uac00\uc5d0 \ud55c\uacc4\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc720\uc5f0 \uc608\uc0b0 \ud3b8\uc131: \uc774\ub294 \ub2e4\uc591\ud55c \ud65c\ub3d9 \uc218\uc900\uc5d0 \ub9de\ucdb0 \uc900\ube44\ub41c \uc608\uc0b0 \uc138\ud2b8\uc785\ub2c8\ub2e4. \uc2e4\uc81c \ud65c\ub3d9 \uc218\uc900\uc5d0 \ub530\ub77c \uc608\uc0b0\uc744 \uc870\uc815\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c \uace0\uc815 \uc608\uc0b0\ubcf4\ub2e4 \ube44\uc6a9 \ube44\uad50 \ubc0f \ud1b5\uc81c \ud6a8\uacfc\uc131 \ud3c9\uac00\uac00 \ud6e8\uc52c \ub354 \uc758\ubbf8 \uc788\uac8c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Theo_noi_dung_Kinh_te_hoac_Chuc_nang\"><\/span><b>\uacbd\uc81c\uc801 \ub610\ub294 \uae30\ub2a5\uc801 \ub0b4\uc6a9\uc5d0 \ub530\ub77c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0 \ucd94\uc815\uce58\ub294 \ud2b9\uc815 \uacbd\uc601 \ubaa9\ud45c\uc5d0 \ub530\ub77c \ubd84\ub958\ub420 \uc218\ub3c4 \uc788\uc73c\uba70, \uc774\ub97c \ud1b5\ud574 \ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c \ud560 \uacbd\uc81c\uc801 \ub0b4\uc6a9\uc774\ub098 \uc218\ud589\ud574\uc57c \ud560 \uc804\ubb38\uc801\uc778 \uae30\ub2a5\uc744 \uacb0\uc815\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc81c\uc801 \ub0b4\uc6a9\uc5d0 \ub530\ub974\uba74 \ub9e4\ucd9c \uc608\uce21, \uc9c1\uc811 \uc7ac\ub8cc \uc608\uce21, \ub9e4\ucd9c\uc6d0\uac00 \uc608\uce21 \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ub2a5\ubcc4 \ubd84\ub958: \ub9c8\ucf00\ud305 \uc608\uc0b0, \uc5f0\uad6c \uac1c\ubc1c(R&amp;D) \uc608\uc0b0, \uc0dd\uc0b0 \ube44\uc6a9 \uc608\uc0b0 \ub4f1<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc2dc\uac04, \ud65c\ub3d9 \uc218\uc900 \ubc0f \uae30\ub2a5 \ub0b4\uc6a9\uc5d0 \ub530\ub978 \uc608\uc0b0 \ucd94\uc815 \uc720\ud615\uc744 \ud30c\uc545\ud55c \ud6c4\uc5d0\ub294 \uc801\uc808\ud55c \uc608\uc0b0 \ud3b8\uc131 \ubc29\ubc95\uc744 \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4. \uc62c\ubc14\ub978 \ubc29\ubc95\ub860\uc744 \uc801\uc6a9\ud558\uba74 \uc815\ud655\uc131\uacfc \uc2e4\ud604 \uac00\ub2a5\uc131\uc744 \ud655\ubcf4\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5 \ub0b4 \ubaa8\ub4e0 \ubd80\uc11c\uc758 \ucc38\uc5ec\uc640 \ud5cc\uc2e0\uc744 \uc99d\uc9c4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_lap_du_toan_ngan_sach\"><\/span><b>\uc608\uc0b0 \ud3b8\uc131 \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_6944\" aria-describedby=\"caption-attachment-6944\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6944\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-phuong-phap-lap-du-toan-ngan-sach-ke-toan-quan-tri.jpg\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-phuong-phap-lap-du-toan-ngan-sach-ke-toan-quan-tri.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-phuong-phap-lap-du-toan-ngan-sach-ke-toan-quan-tri-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-phuong-phap-lap-du-toan-ngan-sach-ke-toan-quan-tri-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-phuong-phap-lap-du-toan-ngan-sach-ke-toan-quan-tri-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-phuong-phap-lap-du-toan-ngan-sach-ke-toan-quan-tri-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6944\" class=\"wp-caption-text\">\uad00\ub9ac\ud68c\uacc4 \uc608\uc0b0 \ud3b8\uc131 \ubc29\ubc95<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0 \ud3b8\uc131 \ubc29\ubc95\uc758 \uc120\ud0dd\uc740 \uc608\uc0b0 \ud3b8\uc131\uc758 \uc2e4\uc6a9\uc131, \uc2e4\ud589 \uac00\ub2a5\uc131 \ubc0f \uc9c1\uc6d0 \ucc38\uc5ec \uc218\uc900\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Lap_du_toan_tu_tren_xuong\"><\/span><b>\ud558\ud5a5\uc2dd \uc608\uc0b0 \ud3b8\uc131<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud558\ud5a5\uc2dd \uc608\uc0b0 \ud3b8\uc131\uc740 \ucd5c\uace0 \uacbd\uc601\uc9c4\uc774 \uc804\uccb4 \ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \uc870\uc9c1\uc758 \ucd1d \uc608\uc0b0\uc744 \ubbf8\ub9ac \uacb0\uc815\ud558\ub294 \ubc29\uc2dd\uc785\ub2c8\ub2e4. \uc774 \uc608\uc0b0\uc740 \ud2b9\uc815 \ube44\uc728\uc774\ub098 \uc9c0\uce68\uc5d0 \ub530\ub77c \uac01 \uc5c5\ubb34 \uc601\uc5ed \ubc0f \uae30\ub2a5 \ubd80\uc11c\uc5d0 \ubc30\ubd84\ub429\ub2c8\ub2e4. \ubc30\ubd84\ub41c \uc608\uc0b0\uc744 \ubc14\ud0d5\uc73c\ub85c \ud558\uc704 \uad00\ub9ac\uc790\ub4e4\uc740 \uac01\uc790\uc758 \ubd80\uc11c\uc5d0 \ub300\ud55c \uc138\ubd80 \uc608\uc0b0\uc744 \uc218\ub9bd\ud558\uba70, \uc774 \uacfc\uc815\uc740 \uc2dc\uc2a4\ud15c\uc758 \ucd5c\ud558\uc704 \uad00\ub9ac \uacc4\uce35\uae4c\uc9c0 \uc21c\ucc28\uc801\uc73c\ub85c \uc2e4\ud589\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud558\ud5a5\uc2dd \uc608\uc0b0 \ud3b8\uc131 \ubc29\uc2dd\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc7a5\uc810\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9ac\ub354\uc2ed \ud300\uc758 \uc804\ub7b5\uc801 \uad00\uc810<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\ud5d8\uacfc \uc7a5\uae30\uc801\uc778 \ube44\uc804\uc774 \ubd80\uc871\ud55c \ud558\uc704 \uad00\ub9ac\uc790\ub4e4\uc744 \ud6a8\uc728\ud654\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc6d0\uacfc \uc2dc\uac04\uc744 \ucd5c\uc801\ud654\ud558\uc138\uc694.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \ubc29\ubc95\uc758 \ub2e8\uc810\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud558\uc704 \uae30\uad00\uacfc\uc758 \ud611\uc758\uac00 \ubd80\uc871\ud558\uc5ec \uc2e4\uc6a9\uc131\uc774 \ub5a8\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud558\uc704 \uc9c1\uae09 \uc9c1\uc6d0\ub4e4\uc774 \uc2e4\uc81c \uc2dc\uc7a5 \uc0c1\ud669\uc744 \uc644\ubcbd\ud558\uac8c \uc774\ud574\ud558\uace0 \uc788\uc74c\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uc608\uc0b0 \ud3b8\uc131\uc5d0 \ub300\ud55c \ubc1c\uc5b8\uad8c\uc774 \uc8fc\uc5b4\uc9c0\uc9c0 \uc54a\ub294\ub2e4\uba74 \uc774\ub294 \uc790\uc6d0 \ub0ad\ube44\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Lap_du_toan_tu_duoi_len_tren\"><\/span><b>\uc608\uc0b0\uc740 \uc544\ub798\uc5d0\uc11c\ubd80\ud130 \uc704\ub85c \uc900\ube44\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud558\ud5a5\uc2dd \uc811\uadfc \ubc29\uc2dd\uacfc \ub300\uc870\uc801\uc73c\ub85c, \uc0c1\ud5a5\uc2dd \uc608\uc0b0 \ud3b8\uc131 \ubc29\uc2dd\uc740 \ubd80\uc11c \ub610\ub294 \uc0ac\uc5c5\ubd80 \ub0b4 \uc9c1\uc811 \uad00\ub9ac\uc790 \uc218\uc900\uc5d0\uc11c \uc2dc\uc791\ub429\ub2c8\ub2e4. \uac01 \ubd80\uc11c\ub294 \uc2e4\uc81c \uc6b4\uc601\uc744 \uae30\ubc18\uc73c\ub85c \uc608\uc0b0 \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uace0, \uc774 \uacc4\ud68d\uc740 \uc911\uac04 \uad00\ub9ac\uc790 \uc218\uc900\uc744 \uac70\uce58\uba74\uc11c \ucde8\ud569, \uac80\ud1a0 \ubc0f \uc870\uc815\ub41c \ud6c4 \ucd5c\uc885\uc801\uc73c\ub85c \uacbd\uc601\uc9c4 \uc774\uc0ac\ud68c\uc5d0 \uc81c\ucd9c\ub418\uc5b4 \uc804\uccb4 \uae30\uc5c5 \uc608\uc0b0\uc758 \uc2b9\uc778\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\ud5a5\uc2dd \uc608\uc0b0 \ud3b8\uc131 \ubc29\uc2dd\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc7a5\uc810\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\ub4e4\uc758 \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \ub9cc\ub4e4\uc5b4\uc84c\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778\ub4e4\uc774 \ud65c\ub3d9\uc5d0 \uc9c1\uc811 \ucc38\uc5ec\ud558\uae30 \ub54c\ubb38\uc5d0 \uc124\uc815\ub41c \ubaa9\ud45c\ub294 \ub2ec\uc131 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud558\uc704 \uad00\ub9ac\uc790\ub4e4\uc774 \uacbd\ud5d8\uc744 \uc313\uace0 \uad00\ub9ac \ub2a5\ub825\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \uc218 \uc788\ub294 \uae30\ud68c\ub97c \ub9cc\ub4e4\uc5b4 \uc8fc\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \ubc29\ubc95\uc758 \ub2e8\uc810:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \ubd80\uc11c\uc758 \uc758\uacac\uc744 \uc218\ub834\ud558\ub294 \ub370\ub294 \ub9ce\uc740 \uc2dc\uac04\uc774 \uc18c\uc694\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc758 \uc608\uc0c1 \uc704\ud5d8\ub3c4\uac00 \uc2e4\uc81c \uc704\ud5d8\ub3c4\ubcf4\ub2e4 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c\ucd9c\ud55c \uc791\ud488\uc774 \ubc18\ubcf5\uc801\uc73c\ub85c \uac70\uc808\ub2f9\ud558\uba74 \ubd88\ub9cc\uac10\uc774 \uc0dd\uae41\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Du_toan_Thoa_thuan_hoac_du_toan_phoi_hop\"><\/span><b>\uc608\uc0c1 \ud569\uc758\uc561 \ub610\ub294 \ud611\uc758\ub41c \uc608\uc0c1\uc561<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc704\uc5d0\uc11c \uc124\uba85\ud55c \ub450 \uac00\uc9c0 \ubc29\ubc95\uc758 \uc7a5\uc810\uc744 \uacb0\ud569\ud55c \uac00\uc7a5 \uc77c\ubc18\uc801\uc774\uace0 \ucd5c\uc801\uc758 \ubc29\ubc95\uc785\ub2c8\ub2e4. \uc608\uc0b0\uc740 \uace0\uc704 \uad00\ub9ac\uc790\uc640 \ud558\uc704 \uad00\ub9ac\uc790 \uac04\uc758 \ub2e4\uac01\uc801\uc778 \ud611\uc0c1 \ubc0f \ub17c\uc758 \uacfc\uc815\uc744 \ud1b5\ud574 \uc218\ub9bd\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \ubc29\ubc95\uc758 \uc7a5\uc810:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub192\uc740 \uc815\ud655\ub3c4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc601\uc9c4\uc758 \ud5cc\uc2e0\uacfc \ucc45\uc784\uac10\uc744 \uac15\ud654\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\ub7b5\uc801 \ubaa9\ud45c\uc640 \uc2e4\uc6a9\uc131 \uc0ac\uc774\uc758 \uade0\ud615.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \ubc29\ubc95\uc758 \ub2e8\uc810\uc740 \ud569\uc758\uc5d0 \ub3c4\ub2ec\ud558\ub294 \ub370 \uc2dc\uac04\uacfc \ub178\ub825\uc774 \ub9ce\uc774 \ub4e0\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Du_toan_ngan_sach_theo_ky\"><\/span><b>\uae30\uac04\ubcc4 \uc608\uc0b0 \ucd94\uc0b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud55c \ud574 \uc804\uccb4 \uc608\uc0b0\uc744 \ucc45\uc815\ud558\uace0 \uadf8\ub300\ub85c \ub450\ub294 \ub300\uc2e0, \uc608\uc0b0\uc740 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ub429\ub2c8\ub2e4(\uc77c\ubc18\uc801\uc73c\ub85c \uc774\uc804 \uc6d4\uc774\ub098 \ubd84\uae30\uac00 \ub05d\ub098\uba74 \uc0c8\ub85c\uc6b4 \uc6d4\uc774\ub098 \ubd84\uae30\ub97c \ucd94\uac00). \uc774\ub807\uac8c \ud558\uba74 \uc548\uc815\uc801\uc778 \uc608\uc0b0 \ud3b8\uc131 \uc8fc\uae30(\uc608: \ud56d\uc0c1 \ud5a5\ud6c4 12\uac1c\uc6d4\uc5d0 \ub300\ud55c \uc608\uc0b0\uc744 \ubcf4\uc720)\ub97c \uc720\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7a5\uc810: \uad00\ub9ac\uc790\ub4e4\uc774 \uac00\uae4c\uc6b4 \ubbf8\ub798 \uacc4\ud68d\uc5d0 \ub300\ud55c \ud3ec\uad04\uc801\uc778 \uac1c\uc694\ub97c \uc720\uc9c0\ud558\uace0 \ucd5c\uc2e0 \uc815\ubcf4\ub97c \uae30\ubc18\uc73c\ub85c \uc9c0\uc18d\uc801\uc73c\ub85c \uc870\uc815\ud568\uc73c\ub85c\uc368 \ub354\uc6b1 \uc815\ud655\ud55c \uc608\uc0b0 \uc608\uce21\uc744 \ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\uc5ec \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e8\uc810: \ube48\ubc88\ud55c \uc608\uc0b0 \ud3b8\uc131 \ubc0f \uc870\uc815\uc774 \ud544\uc694\ud558\uae30 \ub54c\ubb38\uc5d0 \uc0c1\ub2f9\ud55c \uc790\uc6d0\uc774 \uc694\uad6c\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_lap_du_toan_ngan_sach\"><\/span><b>\uc608\uc0b0 \ud3b8\uc131 \uc2dc \uc911\uc694\ud55c \uace0\ub824 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud6a8\uacfc\uc801\uc774\uace0 \uc720\uc6a9\ud55c \uc608\uc0b0 \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uae30 \uc704\ud574 \uad00\ub9ac\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc6d0\uce59\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc38\uc5ec \uc99d\uc9c4: \uc131\uacfc\uc640 \uc2e4\uc81c \uc790\uc6d0 \uc694\uad6c \uc0ac\ud56d\uc744 \uac00\uc7a5 \uc798 \uc774\ud574\ud558\ub294 \uc9c1\uc811 \uc2e4\ud589 \uacbd\ud5d8\uc774 \uc788\ub294 \uc0ac\ub78c\ub4e4\uc758 \uc801\uadf9\uc801\uc778 \ucc38\uc5ec\ub97c \uc694\uad6c\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube44\uc0c1 \uc790\uae08 \ub9c8\ub828: \uc608\uae30\uce58 \ubabb\ud55c \uc704\ud5d8\uc774\ub098 \uc0c1\ud669\uc5d0 \ub300\ube44\ud558\uae30 \uc704\ud574 \uc608\ube44 \uc790\uae08(\uc77c\ubc18\uc801\uc73c\ub85c \ucd1d \uc6b4\uc601 \ube44\uc6a9\uc758 5%~10%)\uc744 \ub530\ub85c \ub9c8\ub828\ud574 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube44\uc6a9\uacfc \uc0ac\uc6a9 \uc2dc\uc810\uc758 \uc5f0\uad00\uc131: \ube44\uc6a9 \ucd94\uc815\uce58\ub294 \ud574\ub2f9 \uc790\uc6d0\uc774 \uc18c\ube44\ub418\ub294 \ud2b9\uc815 \uc2dc\uc810\uacfc \uc5f0\uad00\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud604\uae08 \uc608\uc0b0 \ucc45\uc815\uc5d0 \ud2b9\ud788 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc885\ud569\uc801\uc778 \ube44\uc6a9 \uacc4\uc0b0: \uac01 \uc791\uc5c5 \ud56d\ubaa9\uc5d0 \ub300\ud574 \uc9c1\uc811 \ube44\uc6a9(\uc7ac\ub8cc\ube44, \uc9c1\uc811 \ub178\ubb34\ube44), \uac04\uc811\ube44, \uad00\ub9ac\ube44 \ub4f1 \uc138 \uac00\uc9c0 \uc720\ud615\uc758 \ube44\uc6a9\uc744 \ubaa8\ub450 \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_nhan_dan_den_sai_lech_so_voi_du_toan_ngan_sach\"><\/span><b>\uc608\uc0b0 \ucd94\uc815\uce58\uc640\uc758 \ucc28\uc774 \ubc1c\uc0dd \uc6d0\uc778<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_6943\" aria-describedby=\"caption-attachment-6943\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6943\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-dan-den-sai-lech-so-voi-du-toan-ngan-sach.jpg\" alt=\"Nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn sai l\u1ec7ch so v\u1edbi d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-dan-den-sai-lech-so-voi-du-toan-ngan-sach.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-dan-den-sai-lech-so-voi-du-toan-ngan-sach-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-dan-den-sai-lech-so-voi-du-toan-ngan-sach-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-dan-den-sai-lech-so-voi-du-toan-ngan-sach-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-dan-den-sai-lech-so-voi-du-toan-ngan-sach-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6943\" class=\"wp-caption-text\">\uc608\uc0b0 \ucd94\uc815\uce58\uc640\uc758 \ucc28\uc774 \ubc1c\uc0dd \uc6d0\uc778<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc608\uc0b0\uacfc \uc2e4\uc81c \uacb0\uacfc \uac04\uc758 \ucc28\uc774\ub97c \ubd84\uc11d\ud558\ub294 \uac83\uc740 \uad00\ub9ac\ud68c\uacc4\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \ud1b5\uc81c \uae30\ub2a5\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ucc28\uc774\uc758 \uc77c\ubc18\uc801\uc778 \uc6d0\uc778\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hien_tuong_Duong_cong_Kinh_nghiem\"><\/span><b>\uacbd\ud5d8\uace1\uc120 \ud604\uc0c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uacbd\ud5d8 \uace1\uc120\uc740 \ub178\ub3d9 \ud6a8\uc728\uc131\uc774 \ubc18\ubcf5\uc744 \ud1b5\ud574 \ud56d\uc0c1 \ud5a5\uc0c1\ub428\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \uc608\uc0b0 \ucc45\uc815 \uc2dc \uc791\uc5c5\uc790\uc758 \uc219\ub828\ub3c4 \ud5a5\uc0c1\uc5d0 \ub530\ub978 \uc81c\ud488 \ub2e8\uc704\ub2f9 \ub178\ub3d9 \uc2dc\uac04\uc758 \uc810\uc9c4\uc801\uc778 \uac10\uc18c\ub97c \uace0\ub824\ud558\uc9c0 \uc54a\uc73c\uba74 \ub178\ub3d9 \ube44\uc6a9 \ucd94\uc815\uce58\uac00 \uc2e4\uc81c\ubcf4\ub2e4 \ub192\uac8c \ub098\uc62c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc608\uc0b0 \ub2f4\ub2f9\uc790\ub294 \ub354\uc6b1 \uc815\uad50\ud55c \ub178\ub3d9 \ube44\uc6a9 \uc608\uce21 \ubaa8\ub378\uc744 \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Muc_tieu_khong_kha_thi\"><\/span><b>\uadf8 \ubaa9\ud45c\ub294 \ub2ec\uc131\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc9c0\ub098\uce58\uac8c \ub099\uad00\uc801\uc774\uac70\ub098 \ube44\ud604\uc2e4\uc801\uc778 \ub9e4\ucd9c \ub610\ub294 \ube44\uc6a9 \ubaa9\ud45c, \ud639\uc740 SMART(\uad6c\uccb4\uc801, \uce21\uc815 \uac00\ub2a5, \ub2ec\uc131 \uac00\ub2a5, \uad00\ub828\uc131, \uc2dc\uac04 \uc81c\ud55c) \uc6d0\uce59\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\ub294 \ubaa9\ud45c\ub294 \uc0c1\ub2f9\ud55c \ud3b8\ucc28\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ube44\ud604\uc2e4\uc801\uc778 \ubaa9\ud45c\ub294 \ub300\uac1c \uace0\uc704 \uacbd\uc601\uc9c4\uc758 \uc555\ub825\uc774\ub098 \ud504\ub85c\uc138\uc2a4\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574 \ubd80\uc871\uc5d0\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khong_du_tinh_duoc_su_thay_doi_gia_cua_dau_vao\"><\/span><b>\ud22c\uc785 \uac00\uaca9\uc758 \ubcc0\ud654\ub294 \uc608\uce21\ud560 \uc218 \uc5c6\uc5c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc694 \ud22c\uc785\uc7ac \ub610\ub294 \uc11c\ube44\uc2a4\uc758 \uc2dc\uc7a5 \uac00\uaca9 \ubcc0\ub3d9(\uc778\ud50c\ub808\uc774\uc158)\uc740 \uc608\uce21\uc744 \ubc29\ud574\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc5d0 \ub300\ud55c \ud574\uacb0\ucc45\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud575\uc2ec \ube44\uc6a9 \ubd84\uc11d: \ube44\uc6a9\uc5d0\uc11c \uac00\uc7a5 \ud070 \ube44\uc911\uc744 \ucc28\uc9c0\ud558\ub294 \ud22c\uc785 \uc694\uc18c\ub97c \ud30c\uc545\ud558\uace0 \uac01 \uc694\uc18c\ubcc4 \uac00\uaca9 \ucd94\uc138\ub97c \uc608\uce21\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubb3c\uac00\uc0c1\uc2b9\ub960 \uc870\uc815 \uc801\uc6a9: \uc804\uccb4 \uc608\uc0b0\uc5d0 \ub2e8\uc77c \uace0\uc815 \ubb3c\uac00\uc0c1\uc2b9\ub960\uc744 \uc801\uc6a9\ud558\ub294 \ub300\uc2e0, \uac01 \uc9c0\ucd9c \ud56d\ubaa9\ubcc4\ub85c \ub2e4\ub978 \ubb3c\uac00\uc0c1\uc2b9\ub960\uc744 \uc801\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc120\ubb3c \uacc4\uc57d \ud65c\uc6a9: \uac00\uaca9 \ubcc0\ub3d9\uc131 \uc704\ud5d8\uc5d0 \ub300\ube44\ud558\uae30 \uc704\ud574 \uae08\uc735 \uc0c1\ud488\uc744 \uc0ac\uc6a9\ud558\ub294 \ubc29\ubc95.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_nguyen_nhan_khac\"><\/span><b>\uae30\ud0c0 \uc6d0\uc778<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac70\uc2dc\uacbd\uc81c\uc801 \uc704\ud5d8: \uacbd\uc81c \uc815\ucc45, \uc138\uae08, \ubc95\ub960\uc758 \ubcc0\ud654, \uc804\uc5fc\ubcd1 \ubc1c\uc0dd \ub610\ub294 \ud30c\uad34\uc801 \uae30\uc220\uc758 \ucd9c\ud604\uacfc \uac19\uc740 \uc678\ubd80 \uc694\uc778\uc740 \uc608\uce21\uce58\ub97c \ucd08\uacfc\ud558\uac70\ub098 \ubd80\uc815\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub178\ub3d9 \uc0dd\uc0b0\uc131\uc5d0 \ub300\ud55c \uc624\ud574: &quot;\uc791\uc5c5\uc790\uc640 \uc2dc\uac04\uc740 \uc11c\ub85c \uc0c1\uc1c4\ub420 \uc218 \uc788\ub2e4&quot;\ub294 \uac00\uc815(\uc778\ub825\uc744 \ub298\ub9ac\uba74 \uc2dc\uac04 \uc9c0\uc5f0\uc744 \ub9cc\ud68c\ud560 \uc218 \uc788\ub2e4\ub294 \uc0dd\uac01)\uc740 \uc885\uc885 \uc798\ubabb\ub41c \uac83\uc785\ub2c8\ub2e4. \uc774\ubbf8 \uc77c\uc815\uc774 \uc9c0\uc5f0\ub41c \ud504\ub85c\uc81d\ud2b8\uc5d0 \uc778\ub825\uc744 \ucd94\uac00\ud558\uba74 \uad50\uc721, \uc758\uc0ac\uc18c\ud1b5, \uc870\uc815 \ube44\uc6a9\uc774 \uc99d\uac00\ud558\uc5ec \uacb0\uad6d \uc608\uc0b0 \ucd08\uacfc\ub85c \uc774\uc5b4\uc9c0\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad00\ub9ac\ud68c\uacc4\uc5d0\uc11c \uc608\uc0b0 \uc608\uce21\uc740 \ub2e8\uc21c\ud55c \uc7ac\ubb34 \uacc4\ud68d \ub3c4\uad6c\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ube44\uc6a9 \ud1b5\uc81c, \uc131\uacfc \ud3c9\uac00 \ubc0f \uc804\ub7b5\uc801 \uc758\uc0ac \uacb0\uc815\uc758 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4. \uc801\uc808\ud55c \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc218\ub9bd\ub41c \uc608\uc0b0 \uc608\uce21\uc740 \uae30\uc5c5\uc774 \uc790\uc6d0\uc744 \ud6a8\uc728\uc801\uc73c\ub85c \ud65c\uc6a9\ud558\uace0 \ubcc0\ub3d9 \uc0ac\ud56d\uc5d0 \uc120\uc81c\uc801\uc73c\ub85c \ub300\uc751\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 &quot;\uc9c0\uce68&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc810\uc810 \ub354 \ubcf5\uc7a1\ud574\uc9c0\ub294 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c \uad00\ub9ac \ud68c\uacc4\uc758 \uc608\uc0b0 \ud3b8\uc131 \uacfc\uc815\uc744 \uac80\ud1a0, \ud45c\uc900\ud654 \ubc0f \ucd5c\uc801\ud654\ud558\ub294 \uac83\uc740 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud604\uc7ac\uc758 \uc608\uc0b0 \ud3b8\uc131 \uc2dc\uc2a4\ud15c\uc744 \uc801\uadf9\uc801\uc73c\ub85c \uc7ac\ud3c9\uac00\ud558\uace0, \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uad00\ub9ac \ud68c\uacc4 \uc804\ubb38\uac00\uc758 \uc790\ubb38\uc744 \uad6c\ud558\uc5ec \uc608\uc0b0\uc774 \uc218\uce58\uc801\uc73c\ub85c \uc815\ud655\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5 \ubaa9\ud45c\ub97c \uc2e4\uc9c8\uc801\uc73c\ub85c \ub4b7\ubc1b\uce68\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc9c0\uae08 \ubc14\ub85c MAN(Master Accountant Network)\uc5d0 \uc5f0\ub77d\ud558\uc5ec \uc804\ubb38\uac00\uc758 \uc870\uc5b8\uc744 \ubc1b\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \uc704\ud55c \ud0c4\ud0c4\ud55c \uc7ac\ubb34 \uad00\ub9ac \uae30\ubc18\uc744 \uad6c\ucd95\ud558\uc138\uc694.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \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.<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>\ud3b8\uc9d1\uc704\uc6d0\ud68c: MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>\uacbd\uc7c1\uc774 \uc2ec\ud654\ub418\ub294 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c \ud6a8\uacfc\uc801\uc778 \uc7ac\ubb34 \uad00\ub9ac\ub294 \uc804\ub7b5\uc801 \ubaa9\ud45c \ub2ec\uc131\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4. \uc608\uc0b0 \ud3b8\uc131\uc740 \ub2e8\uc21c\ud55c \uc7ac\ubb34 \uacc4\ud68d \ub3c4\uad6c\uac00 \uc544\ub2c8\ub77c \uad00\ub9ac \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \ud575\uc2ec\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/p>","protected":false},"author":3,"featured_media":6942,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,16],"tags":[],"class_list":["post-5889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-ke-toan-noi-bo"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5889","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=5889"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5889\/revisions"}],"predecessor-version":[{"id":6946,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5889\/revisions\/6946"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6942"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}