{"id":5938,"date":"2025-10-10T03:18:03","date_gmt":"2025-10-10T10:18:03","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=5938"},"modified":"2026-03-10T02:12:30","modified_gmt":"2026-03-10T09:12:30","slug":"dich-vu-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/","title":{"rendered":"\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4"},"content":{"rendered":"<p>\ubca0\ud2b8\ub0a8\uc758 \ubd88\uc548\uc815\ud55c \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uacfc \uc810\uc810 \ub354 \ubcf5\uc7a1\ud574\uc9c0\ub294 \ubc95\uaddc \uc18d\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc740 \ub354 \uc774\uc0c1 \ud68c\uacc4 \ubd80\uc11c\uc758 \ub2e8\uc21c\ud55c \ucc45\uc784\uc774 \uc544\ub2c8\ub77c, \uaddc\uc815 \uc900\uc218 \ubc0f \uc9c0\ubc30\uad6c\uc870 \uce21\uba74\uc5d0\uc11c \uc911\ub300\ud55c \uacfc\uc81c\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c\uc0c1\uc758 \uc0ac\uc18c\ud55c \uc624\ub958\uc870\ucc28\ub3c4 \uc0c1\ub2f9\ud55c \ud589\uc815 \ucc98\ubc8c, \uc138\uae08 \uccb4\ub0a9, \uc2ec\uc9c0\uc5b4 \uc2ec\uac01\ud55c \ubc95\uc801 \uc704\ud5d8\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc804\ubb38 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc5d0 \ub2e4\uc74c\uacfc \uac19\uc740 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \ud3ec\uad04\uc801\uc778 3-in-1 \uc194\ub8e8\uc158\uc73c\ub85c \uc790\ub9ac \uc7a1\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<ol>\n<li>\ubc95\ub960 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\ubc95\ub960 \uc138\uae08 \ube44\uc6a9 \ucd5c\uc801\ud654<\/li>\n<li>\uacbd\uc601\uc9c4\uc5d0\uac8c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uacbd\uc601 \ub370\uc774\ud130\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc774 \uae00\uc740 \ud68c\uacc4 \ubc0f \uac10\uc0ac \uc804\ubb38\uac00\ub4e4\uc758 \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc73c\uba70, \uc5ec\ub7ec\ubd84\uc758 \uc7ac\ubb34 \uc6b4\uc601\uc758 \uc548\uc804\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uac00\uc7a5 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc120\ud0dd\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9ac\uace0\uc790 \ud569\ub2c8\ub2e4.<\/li>\n<\/ol>\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\/dich-vu-bao-cao-tai-chinh\/#Nen_tang_chuyen_mon_Tai_sao_doanh_nghiep_can_dich_vu_bao_cao_tai_chinh_chuyen_nghiep\" >\uc804\ubb38\uc131: \uae30\uc5c5\uc740 \uc65c \uc804\ubb38\uc801\uc778 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud560\uae4c\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\/dich-vu-bao-cao-tai-chinh\/#BCTC_Khong_chi_la_nop_ma_la_cong_cu_quan_tri\" >\uc7ac\ubb34\uc81c\ud45c: \ub2e8\uc21c\ud55c \uc81c\ucd9c \uc11c\ub958 \uc774\uc0c1\uc758 \uc758\ubbf8\ub97c \uc9c0\ub2cc \uacbd\uc601 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/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\/dich-vu-bao-cao-tai-chinh\/#Rui_ro_phap_ly_khi_tu_lap_BCTC\" >\uc7ac\ubb34\uc81c\ud45c\ub97c \ub3c5\ub9bd\uc801\uc73c\ub85c \uc791\uc131\ud560 \ub54c \ubc1c\uc0dd\ud558\ub294 \ubc95\uc801 \uc704\ud5d8.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Quy_trinh_dich_vu_bao_cao_tai_chinh_chuan_va_tinh_gon\" >\ud45c\uc900\ud654\ub418\uace0 \uac04\uc18c\ud654\ub41c \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4 \ud504\ub85c\uc138\uc2a4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Pha_1_Danh_gia_so_bo_va_ra_soat_tinh_hop_le\" >1\ub2e8\uacc4: \uc608\ube44 \ud3c9\uac00 \ubc0f \ud0c0\ub2f9\uc131 \uac80\ud1a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Pha_2_Dieu_chinh_ke_toan_va_toi_uu_hoa_thue\" >2\ub2e8\uacc4: \ud68c\uacc4 \uc870\uc815 \ubc0f \uc138\uae08 \ucd5c\uc801\ud654<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Pha_3_Lap_ban_giao_va_cam_ket_giai_trinh\" >3\ub2e8\uacc4: \uc900\ube44, \uc778\uc218\uc778\uacc4 \ubc0f \ucc45\uc784 \uc774\ud589\uc5d0 \ub300\ud55c \uc57d\uc18d.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Goc_chuyen_gia_Giai_thich_thuat_ngu_tai_chinh_quan_trong\" >\uc804\ubb38\uac00 \ucf54\ub108: \uc911\uc694\ud55c \uae08\uc735 \uc6a9\uc5b4 \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-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Phan_biet_VAS_va_IFRS_Viet_Nam_va_quoc_te\" >VAS\uc640 IFRS(\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uacfc \uad6d\uc81c \ud68c\uacc4\uae30\uc900)\uc758 \ucc28\uc774\uc810<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Hieu_ve_cac_chi_so_quan_tri_cot_loi\" >\ud575\uc2ec \uacbd\uc601 \uc9c0\ud45c \uc774\ud574\ud558\uae30<\/a><\/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\/dich-vu-bao-cao-tai-chinh\/#Nang_cap_quan_tri_Dich_vu_BCTC_trong_ky_nguyen_so\" >\uc9c0\ubc30\uad6c\uc870 \uac1c\uc120: \ub514\uc9c0\ud138 \uc2dc\ub300\uc758 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4.<\/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\/dich-vu-bao-cao-tai-chinh\/#Tich_hop_he_thong_ERPCRM_va_chuyen_doi_so_ke_toan\" >\ud68c\uacc4 \uc2dc\uc2a4\ud15c \ud1b5\ud569(ERP\/CRM) \ubc0f \ub514\uc9c0\ud138 \uc804\ud658.<\/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\/dich-vu-bao-cao-tai-chinh\/#Kiem_soat_noi_bo_va_quan_ly_rui_ro_giao_dich\" >\ub0b4\ubd80 \ud1b5\uc81c \ubc0f \uac70\ub798 \uc704\ud5d8 \uad00\ub9ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Bao_cao_quan_tri_MIS_online\" >\uc628\ub77c\uc778 \uacbd\uc601\uc815\ubcf4\uc2dc\uc2a4\ud15c(MIS) \ubcf4\uace0\uc11c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Bang_gia_dich_vu_Bao_cao_tai_chinh\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/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\/dich-vu-bao-cao-tai-chinh\/#Tieu_chi_lua_chon_cong_ty_dich_vu_ke_toan_uy_tin_hang_dau\" >\ucd5c\uace0 \uc218\uc900\uc758 \ud3c9\ud310\uc744 \uc790\ub791\ud558\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc120\uc815\ud558\ub294 \uae30\uc900.<\/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\/dich-vu-bao-cao-tai-chinh\/#Chuyen_mon_cua_doi_ngu\" >\ud300 \uc804\ubb38\uc131<\/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\/dich-vu-bao-cao-tai-chinh\/#Kinh_nghiem_nganh\" >\uc5c5\uacc4 \uacbd\ud5d8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Don_vi_uy_tin_Lua_chon_dua_tren_kinh_nghiem_thuc_te\" >\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uc0ac: \uc2e4\uc81c \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \uc120\ud0dd\ud558\uc138\uc694.<\/a><\/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\/dich-vu-bao-cao-tai-chinh\/#Cong_nghe_va_bao_mat_du_lieu\" >\uae30\uc220 \ubc0f \ub370\uc774\ud130 \ubcf4\uc548<\/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\/dich-vu-bao-cao-tai-chinh\/#Kha_nang_giai_trinh_va_bao_ve_doanh_nghiep_khi_thanh_tra_thue\" >\uc138\ubb34\uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \uc0ac\uc5c5\uccb4\ub97c \uc124\uba85\ud558\uace0 \ubc29\uc5b4\ud560 \uc218 \uc788\ub294 \ub2a5\ub825.<\/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\/dich-vu-bao-cao-tai-chinh\/#Su_khac_biet_giua_chi_nop_va_co_dich_vu_bao_ve\" >\ub2e8\uc21c\ud788 \uc11c\ub958\ub9cc \uc81c\ucd9c\ud558\ub294 \uac83\uacfc \ubcf4\uc548 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uac83\uc758 \ucc28\uc774\uc810<\/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\/dich-vu-bao-cao-tai-chinh\/#Giai_quyet_van_de_phuc_tap\" >\ubcf5\uc7a1\ud55c \ubb38\uc81c \ud574\uacb0<\/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\/dich-vu-bao-cao-tai-chinh\/#Thoi_han_nop_Bao_cao_tai_chinh_cua_nam_2025_va_muc_quy_dinh_xu_phat\" >Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m 2025 v\u00e0 m\u1ee9c quy \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/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\/dich-vu-bao-cao-tai-chinh\/#Thoi_gian_nop_Bao_cao_tai_chinh_cua_nam_2025\" >Th\u1eddi gian n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m 2025<\/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\/dich-vu-bao-cao-tai-chinh\/#Muc_quy_dinh_xu_phat_cham_nop_Bao_cao_tai_chinh\" >M\u1ee9c quy \u0111\u1ecbnh x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Ket_luan_va_loi_keu_goi_hanh_dong\" >\uacb0\ub860 \ubc0f \ud589\ub3d9 \ucd09\uad6c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_dich_vu_Bao_cao_tai_chinh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Chi_phi_dich_vu_BCTC_la_bao_nhieu\" >\uc7ac\ubb34\uc81c\ud45c \uc11c\ube44\uc2a4 \uc774\uc6a9 \uc218\uc218\ub8cc\ub294 \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-31\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Dich_vu_BCTC_co_bao_gom_tu_van_thue_khong\" >\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\uc5d0 \uc138\ubb34 \uc790\ubb38\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Doanh_nghiep_moi_thanh_lap_co_bat_buoc_phai_lam_BCTC_khong\" >\uc2e0\uc124 \uae30\uc5c5\ub3c4 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Doanh_nghiep_nho_co_can_lap_BCTC_theo_IFRS_khong\" >\uc911\uc18c\uae30\uc5c5\ub3c4 IFRS\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/#Dich_vu_co_ho_tro_dieu_chinh_BCTC_cu_khi_phat_hien_sai_sot_khong\" >\ud574\ub2f9 \uc11c\ube44\uc2a4\ub294 \uc624\ub958\uac00 \ubc1c\uacac\ub418\uc5c8\uc744 \ub54c \uae30\uc874 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc218\uc815\ud558\ub294 \uae30\ub2a5\uc744 \uc9c0\uc6d0\ud569\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nen_tang_chuyen_mon_Tai_sao_doanh_nghiep_can_dich_vu_bao_cao_tai_chinh_chuyen_nghiep\"><\/span>\uc804\ubb38\uc131: \uae30\uc5c5\uc740 \uc65c \uc804\ubb38\uc801\uc778 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6832\" aria-describedby=\"caption-attachment-6832\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6832\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dich-vu-bao-cao-tai-chinh.jpg\" alt=\"Di\u0323ch vu\u0323 ba\u0301o ca\u0301o ta\u0300i chi\u0301nh\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dich-vu-bao-cao-tai-chinh.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dich-vu-bao-cao-tai-chinh-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dich-vu-bao-cao-tai-chinh-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Dich-vu-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-6832\" class=\"wp-caption-text\">\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/figcaption><\/figure>\n<p>\ub9ce\uc740 \uae30\uc5c5, \ud2b9\ud788 \uc911\uc18c\uae30\uc5c5(SMEs)\uc740 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc911\uc694\uc131\uc744 \uacfc\uc18c\ud3c9\uac00\ud558\uace0 \ub2e8\uc21c\ud788 \uc138\uae08 \uc2e0\uace0\ub97c \uc704\ud55c \ud615\uc2dd\uc801\uc778 \uc808\ucc28\ub85c\ub9cc \uc5ec\uae30\ub294 \uacbd\ud5a5\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc815\ud655\ud558\uac8c \uc791\uc131\ub41c \uc7ac\ubb34\uc81c\ud45c\ub294 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uac74\uc804\uc131\uacfc \uc6b4\uc601 \ub2a5\ub825\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4. \uc644\ubcbd\ud55c \ubc95\uaddc \uc900\uc218\uc640 \ud6a8\uacfc\uc801\uc778 \uacbd\uc601 \ub3c4\uad6c\ub85c\uc11c\uc758 \ud65c\uc6a9\uc744 \uc704\ud574\uc11c\ub294 \uc804\ubb38\uc801\uc778 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uac83\uc774 \ucd5c\uc120\uc758 \uc120\ud0dd\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"BCTC_Khong_chi_la_nop_ma_la_cong_cu_quan_tri\"><\/span>\uc7ac\ubb34\uc81c\ud45c: \ub2e8\uc21c\ud55c \uc81c\ucd9c \uc11c\ub958 \uc774\uc0c1\uc758 \uc758\ubbf8\ub97c \uc9c0\ub2cc \uacbd\uc601 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc7ac\ubb34\uc81c\ud45c\uc758 \uc9c4\uc815\ud55c \uac00\uce58\ub294 \uc804\ub7b5\uc801 \uc758\uc0ac\uacb0\uc815\uc5d0 \ud544\uc694\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\ub294 \ub2a5\ub825\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uc11c\ube44\uc2a4\ub294 \ub2e8\uc21c\ud55c \uc11c\ub958 \uc81c\ucd9c\uc744 \ub118\uc5b4 \ub370\uc774\ud130 \ubd84\uc11d \ubc0f \ud574\uc11d\uae4c\uc9c0 \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc7ac\ubb34\uc81c\ud45c\uac00 \uc774\ud574\uad00\uacc4\uc790(\uc18c\uc720\uc8fc, \uc740\ud589, \uc138\ubb34 \ub2f9\uad6d)\uc5d0\uac8c \uc5b4\ub5a4 \uc5ed\ud560\uc744 \ud558\ub294\uc9c0 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc608\ub97c \ub4e4\uc5b4, \uae30\uc5c5\uc774 \uc790\ubcf8\uc744 \uc870\ub2ec\ud574\uc57c \ud560 \ub54c \uc740\ud589\uc740 \uc7ac\ubb34\uc0c1\ud0dc\ud45c\ub97c \ud1b5\ud574 \ubd80\ucc44\ube44\uc728\uacfc \ud604\uc7ac \uc9c0\uae09\ub2a5\ub825\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4. \ud0c4\ud0c4\ud558\uace0 \uae68\ub057\ud55c \uc7ac\ubb34\uc81c\ud45c\ub294 \ub354 \ub098\uc740 \uae08\ub9ac\ub85c \uc790\ubcf8\uc744 \uc870\ub2ec\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ub9c8\ucc2c\uac00\uc9c0\ub85c \ud22c\uc790\uc790\ub4e4\uc740 \uc190\uc775\uacc4\uc0b0\uc11c\ub97c \ud1b5\ud574 \uc6b4\uc601 \ud6a8\uc728\uc131\uacfc \uc218\uc775\uc131\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_khi_tu_lap_BCTC\"><\/span>\uc7ac\ubb34\uc81c\ud45c\ub97c \ub3c5\ub9bd\uc801\uc73c\ub85c \uc791\uc131\ud560 \ub54c \ubc1c\uc0dd\ud558\ub294 \ubc95\uc801 \uc704\ud5d8.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc804\ubb38\uc131 \ubd80\uc871, \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \ub530\ub77c\uac00\uc9c0 \ubabb\ud558\ub294 \uac83, \ub610\ub294 \uc7ac\ubb34 \ubcf4\uace0 \uacfc\uc815\uc5d0\uc11c\uc758 \ud0dc\ub9cc\uc740 \ubc95\uc801 \uc704\ud5d8\uc758 \uc8fc\uc694 \uc6d0\uc778\uc785\ub2c8\ub2e4.<\/p>\n<p>\ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218\uc640 \uadf8\ub85c \uc778\ud55c \uc2ec\uac01\ud55c \uacb0\uacfc\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958: \uc218\uc775 \uae30\ub85d \uc2dc\uc810\uc774 \ubd80\uc801\uc808\ud55c \uacbd\uc6b0(\ud2b9\ud788 \uac74\uc124 \ubc0f \uc11c\ube44\uc2a4 \uc5c5\uc885), \ud070 \ube44\uc6a9\uc5d0 \ub300\ud55c \uc720\ud6a8\ud55c \uc99d\ube59 \uc11c\ub958 \ubd80\uc871, \uadf8\ub9ac\uace0 \ub300\uc190\ucda9\ub2f9\uae08 \uc124\uc815 \ubbf8\ud761.<\/li>\n<li>\uacb0\uacfc: \uc989\uac01\uc801\uc778 \uacb0\uacfc\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc9c0\uc5f0 \ub610\ub294 \ubd80\uc815\ud655\ud55c \uc81c\ucd9c\uc5d0 \ub300\ud55c \ud589\uc815\uc801 \ucc98\ubc8c\uc785\ub2c8\ub2e4. \uc7a5\uae30\uc801\uc73c\ub85c \uae30\uc5c5\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uccb4\ub0a9\uacfc \uc5f0\uccb4\ub8cc \ubd80\uacfc\ub294 \ubb3c\ub860, \uc2ec\uac01\ud55c \ud0c8\uc138 \uc815\ud669\uc774 \ub4dc\ub7ec\ub0a0 \uacbd\uc6b0 \uae30\uc18c\ub420 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4 \uc774\uc6a9\uc740 \uae30\uc5c5\uc5d0\uac8c \uc77c\uc885\uc758 \ubcf4\ud5d8\uacfc \uac19\uc740 \ud22c\uc790\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_dich_vu_bao_cao_tai_chinh_chuan_va_tinh_gon\"><\/span>\ud45c\uc900\ud654\ub418\uace0 \uac04\uc18c\ud654\ub41c \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4 \ud504\ub85c\uc138\uc2a4<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6833\" aria-describedby=\"caption-attachment-6833\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6833\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-dich-vu-bao-cao-tai-chinh-chuan-va-tinh-gon.jpg\" alt=\"Quy tri\u0300nh di\u0323ch vu\u0323 ba\u0301o ca\u0301o ta\u0300i chi\u0301nh chua\u0302\u0309n va\u0300 tinh go\u0323n\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-dich-vu-bao-cao-tai-chinh-chuan-va-tinh-gon.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-dich-vu-bao-cao-tai-chinh-chuan-va-tinh-gon-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-dich-vu-bao-cao-tai-chinh-chuan-va-tinh-gon-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-dich-vu-bao-cao-tai-chinh-chuan-va-tinh-gon-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-6833\" class=\"wp-caption-text\">\ud45c\uc900\ud654\ub418\uace0 \uac04\uc18c\ud654\ub41c \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4 \ud504\ub85c\uc138\uc2a4<\/figcaption><\/figure>\n<p>\uc804\ubb38\uc801\uc778 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\ub294 \ubbf8\ud574\uacb0 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uace0 \uace0\uac1d\uc5d0\uac8c \uc2e4\uc9c8\uc801\uc778 \uc774\uc810\uc744 \uadf9\ub300\ud654\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub454 \uba85\ud655\ud55c \uc6cc\ud06c\ud50c\ub85c\ub97c \ud544\uc694\ub85c \ud569\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc138 \uac00\uc9c0 \uc8fc\uc694 \ub2e8\uacc4\ub85c \ub098\ub269\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pha_1_Danh_gia_so_bo_va_ra_soat_tinh_hop_le\"><\/span>1\ub2e8\uacc4: \uc608\ube44 \ud3c9\uac00 \ubc0f \ud0c0\ub2f9\uc131 \uac80\ud1a0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc774 \ub2e8\uacc4\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc548\uc804\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ubaa8\ub4e0 \ubb38\uc11c, \uacc4\uc57d\uc11c \ubc0f \uc1a1\uc7a5\uc744 \uac80\ud1a0\ud558\uc5ec \uc138\ubc95, \ud2b9\ud788 \ub9e4\ub9e4 \uac70\ub798\uc758 \ud569\ubc95\uc131\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\ud574\uacb0\ud574\uc57c \ud560 \uc8fc\uc694 \ubbf8\ud574\uacb0 \ubb38\uc81c(\uc7a5\uae30 \ubbf8\uc9c0\uae09 \ubd80\ucc44, \ud5c8\uc704 \uc7ac\uace0, \ub204\ub77d\ub41c \uc790\uc0b0 \ub4f1)\ub97c \ud30c\uc545\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\ubbf8\ud574\uacb0 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud55c \ubc29\uc548\uc744 \uc81c\uc2dc\ud558\uace0 \ucd94\uac00 \uc11c\ub958\ub97c \uc218\uc9d1\ud558\uc2ed\uc2dc\uc624(\uc608: \ucd94\uac00 \uace0\uc815 \uc790\uc0b0 \uccad\uc0b0 \uae30\ub85d, \uacbd\uc81c \uacc4\uc57d\uc11c \uc694\uccad).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Pha_2_Dieu_chinh_ke_toan_va_toi_uu_hoa_thue\"><\/span>2\ub2e8\uacc4: \ud68c\uacc4 \uc870\uc815 \ubc0f \uc138\uae08 \ucd5c\uc801\ud654<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc774 \ub2e8\uacc4\uc5d0\uc11c\ub294 \uacf5\uc2dd \uc7ac\ubb34 \ubcf4\uace0\ub97c \uc900\ube44\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ud56d\ubaa9\uc744 \uc870\uc815\ud558\uace0 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \uc2ec\uce35\uc801\uc778 \uc804\ubb38 \uc9c0\uc2dd\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>VAS\uc5d0 \ub530\ub77c \uc5f0\ub9d0 \uc870\uc815 \ubd84\uac1c(\uc774\uccb4, \ubc30\ubd84, \ub300\uc190\ucda9\ub2f9\uae08)\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/li>\n<li>\ubc95\uc801\uc73c\ub85c \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub3c4\ub85d \uc870\uc815\ud558\uc2ed\uc2dc\uc624. \uc608\ub97c \ub4e4\uc5b4, \uc804\ubb38\uac00\ub4e4\uc740 \ud544\uc694\ud55c \uc11c\ub958\ub97c \uc791\uc131\ud558\uc5ec \uc720\ud6a8\ud558\uc9c0 \uc54a\uc740 \ube44\uc6a9(\uc601\uc218\uc99d \ub204\ub77d, \ubd88\uc644\uc804\ud55c \uc11c\ub958)\uc744 \ubc95\uc801\uc73c\ub85c \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a91\uc73c\ub85c \uc804\ud658\ud558\ub294 \ubc29\ubc95\uc744 \uc870\uc5b8\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/li>\n<li>\uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 \ud68c\uacc4 \ubc0f \uc138\uae08 \uad00\ub828 \uc218\uce58\uac00 \uc77c\uce58\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Pha_3_Lap_ban_giao_va_cam_ket_giai_trinh\"><\/span>3\ub2e8\uacc4: \uc900\ube44, \uc778\uc218\uc778\uacc4 \ubc0f \ucc45\uc784 \uc774\ud589\uc5d0 \ub300\ud55c \uc57d\uc18d.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc774 \ub2e8\uacc4\uc5d0\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uacf5\uc2dd\uc801\uc778 \ud655\uc815 \ubc0f \uc11c\ube44\uc2a4 \ud6c4 \uc57d\uc815\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc7ac\ubb34\uc81c\ud45c\uc758 \ub124 \uac00\uc9c0 \ud544\uc218 \uad6c\uc131 \uc694\uc18c(\ub300\ucc28\ub300\uc870\ud45c, \uc190\uc775\uacc4\uc0b0\uc11c, \ud604\uae08\ud750\ub984\ud45c, \uc8fc\uc11d)\ub97c \ubaa8\ub450 \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc7ac\ubb34\uc81c\ud45c\uc640 \ubc95\uc778 \uc18c\ub4dd\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc804\uc790 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uae30\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc800\ud76c\ub294 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\uc758 \ud655\uc778 \ub3c4\uc7a5\uc774 \ucc0d\ud78c \uc644\uc804\ud55c \ud68c\uacc4 \uc7a5\ubd80\ub97c \uc81c\ucd9c\ud558\uace0, \uc138\ubb34 \ub2f9\uad6d\uc758 \uc870\uc0ac \uc2dc \ub3d9\ud589\ud558\uc5ec \uad00\ub828 \uc0ac\ud56d\uc744 \uc124\uba85\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Goc_chuyen_gia_Giai_thich_thuat_ngu_tai_chinh_quan_trong\"><\/span>\uc804\ubb38\uac00 \ucf54\ub108: \uc911\uc694\ud55c \uae08\uc735 \uc6a9\uc5b4 \uc124\uba85<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6834\" aria-describedby=\"caption-attachment-6834\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6834\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Tai-sao-doanh-nghiep-can-dich-vu-bao-cao-tai-chinh-chuyen-nghiep.jpg\" alt=\"Ta\u0323i sao doanh nghie\u0323\u0302p ca\u0302\u0300n di\u0323ch vu\u0323 ba\u0301o ca\u0301o ta\u0300i chi\u0301nh chuye\u0302n nghie\u0323\u0302p\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Tai-sao-doanh-nghiep-can-dich-vu-bao-cao-tai-chinh-chuyen-nghiep.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Tai-sao-doanh-nghiep-can-dich-vu-bao-cao-tai-chinh-chuyen-nghiep-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Tai-sao-doanh-nghiep-can-dich-vu-bao-cao-tai-chinh-chuyen-nghiep-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Tai-sao-doanh-nghiep-can-dich-vu-bao-cao-tai-chinh-chuyen-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-6834\" class=\"wp-caption-text\">\uae30\uc5c5\uc740 \uc65c \uc804\ubb38\uc801\uc778 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud560\uae4c\uc694?<\/figcaption><\/figure>\n<p>\uae30\uc5c5 \uacbd\uc601\uc9c4\uc774 \uc7ac\ubb34\uc81c\ud45c\ub97c \uacbd\uc601 \ub3c4\uad6c\ub85c \ud65c\uc6a9\ud558\ub824\uba74 \ud575\uc2ec \uc6a9\uc5b4\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\uac00 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_VAS_va_IFRS_Viet_Nam_va_quoc_te\"><\/span>VAS\uc640 IFRS(\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uacfc \uad6d\uc81c \ud68c\uacc4\uae30\uc900)\uc758 \ucc28\uc774\uc810<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc544\ub798 \ube44\uad50\ud45c\ub294 \uae30\uc5c5\ub4e4\uc774 \uc7ac\ubb34 \ubcf4\uace0 \ud65c\ub3d9\uc5d0\uc11c \uacf5\uc874\ud558\ub294 \ub450 \uc2dc\uc2a4\ud15c\uc778 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900(VAS)\uacfc \uad6d\uc81c \uc7ac\ubb34 \ubcf4\uace0 \uae30\uc900(IFRS) \uac04\uc758 \uadfc\ubcf8\uc801\uc778 \ucc28\uc774\uc810\uc744 \uc27d\uac8c \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uae30 \uc704\ud574 \uc791\uc131\ub418\uc5c8\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=\"width: 16.727%; text-align: center;\">\uae30\uc900<\/th>\n<th style=\"width: 32.223%; text-align: center;\">VAS(\ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900)<\/th>\n<th style=\"width: 50.3259%; text-align: center;\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 16.727%;\">\uc790\uc5f0<\/td>\n<td style=\"width: 32.223%;\">\ud615\uc2dd\ubcf4\ub2e4 \ub0b4\uc6a9\uc744 \uc911\uc2dc\ud558\ub294 \uc0ac\uace0\ubc29\uc2dd. \ubc95\uaddc \uc900\uc218\uc5d0\ub9cc \uc9d1\uc911.<\/td>\n<td style=\"width: 50.3259%;\">\ud615\uc2dd\ubcf4\ub2e4\ub294 \ub0b4\uc6a9\uc744 \uc911\uc2dc\ud558\ub294 \uc0ac\uace0\ubc29\uc2dd. \uac70\ub798\uc758 \uc2e4\uc9c8\uc801\uc778 \uacbd\uc81c\uc801 \uc758\ubbf8\uc5d0 \uc9d1\uc911\ud558\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.727%;\">\uc560\ud50c\ub9ac\ucf00\uc774\uc158<\/td>\n<td style=\"width: 32.223%;\">\ub300\ubd80\ubd84\uc758 \ubca0\ud2b8\ub0a8 \uae30\uc5c5\uc5d0 \ud544\uc218 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/td>\n<td style=\"width: 50.3259%;\">\uc774\ub294 \uc0c1\uc7a5 \uae30\uc5c5, \ub2e4\uad6d\uc801 \uae30\uc5c5 \ub610\ub294 \ud574\uc678 \uc790\ubcf8 \uc870\ub2ec\uc744 \uc6d0\ud558\ub294 \uae30\uc5c5\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.727%;\">\uc720\uc5f0\uc131<\/td>\n<td style=\"width: 32.223%;\">\uc591\uc2dd \ubc0f \ud15c\ud50c\ub9bf\uc5d0 \ub300\ud55c \uaddc\uc815\uc774 \ub354 \uc0c1\uc138\ud558\uace0 \uc720\uc5f0\uc131\uc774 \ub5a8\uc5b4\uc9d1\ub2c8\ub2e4.<\/td>\n<td style=\"width: 50.3259%;\">\uc720\uc5f0\uc131\uc774 \ub6f0\uc5b4\ub098 \uac70\ub798\uc758 \uc131\uaca9\uc5d0 \ub9de\ucdb0 \ub2e4\uc591\ud55c \ud68c\uacc4 \uc815\ucc45\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><span style=\"font-size: 10pt; color: #0000ff;\">\ucc38\uace0: \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5 \ub610\ub294 \uae30\uc5c5\uacf5\uac1c(IPO)\ub97c \uacc4\ud68d\ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uace0\ud488\uc9c8 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\ub294 \ubd80\uac00\uac00\uce58\uc138(VAS) \ub370\uc774\ud130\ub97c \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uc73c\ub85c \uc815\ud655\ud558\uac8c \ubcc0\ud658\/\ud1b5\ud569\ud558\uc5ec \uad6d\uc81c\uc801 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Hieu_ve_cac_chi_so_quan_tri_cot_loi\"><\/span>\ud575\uc2ec \uacbd\uc601 \uc9c0\ud45c \uc774\ud574\ud558\uae30<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uacbd\uc601\uc9c4\uc740 \ucd1d \ub9e4\ucd9c\uc774\ub098 \uc774\uc775\uc5d0\ub9cc \uc9d1\uc911\ud558\ub294 \ub300\uc2e0, \ub2e4\uc74c\uacfc \uac19\uc740 \ud575\uc2ec \uacbd\uc601 \uc9c0\ud45c\ub97c \ubd84\uc11d\ud558\uc5ec \uc0ac\uc5c5\uc758 \uc2e4\uc81c \uc131\uacfc\ub97c \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>ROA(\uc790\uc0b0\uc218\uc775\ub960): \ucd1d\uc790\uc0b0 \ub300\ube44 \uc218\uc775\ub960. \uc790\uc0b0 1\ub2ec\ub7ec\ub2f9 \ucc3d\ucd9c\ub418\ub294 \uc774\uc775\uc758 \uc591\uc744 \ub098\ud0c0\ub0c5\ub2c8\ub2e4. \uc774\ub294 \uc790\uc0b0 \ud65c\uc6a9 \ud6a8\uc728\uc131\uc744 \uce21\uc815\ud558\ub294 \uc9c0\ud45c\uc785\ub2c8\ub2e4.<\/li>\n<li>ROE(\uc790\uae30\uc790\ubcf8\uc774\uc775\ub960): \uc790\uae30\uc790\ubcf8\uc774\uc775\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc758 \ube44\uc728\uc785\ub2c8\ub2e4. \uc774\ub294 \uc8fc\uc8fc \uc790\ubcf8 \ud65c\uc6a9 \ud6a8\uc728\uc131\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \uc788\uc5b4 \ud22c\uc790\uc790\uc5d0\uac8c \uac00\uc7a5 \uc911\uc694\ud55c \uc9c0\ud45c\uc785\ub2c8\ub2e4.<\/li>\n<li>ROS(\ub9e4\ucd9c\uc218\uc775\ub960): \ub9e4\ucd9c\uc561 \ub300\ube44 \uc774\uc775\ub960. \uae30\uc5c5\uc758 \ube44\uc6a9 \uad00\ub9ac \ub2a5\ub825\uacfc \ub9e4\ucd9c\uc561 1\ub2ec\ub7ec\ub2f9 \ucc3d\ucd9c\ub418\ub294 \uc21c\uc774\uc775\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc720\ub3d9\ube44\uc728: \ub2e8\uae30\uc790\uc0b0\uc73c\ub85c \ub2e8\uae30\ubd80\ucc44\ub97c \uc0c1\ud658\ud560 \uc218 \uc788\ub294 \ub2a5\ub825\uc744 \ud3c9\uac00\ud558\ub294 \uc9c0\ud45c (\uc774\uc0c1\uc801\uc778 \ube44\uc728\uc740 1.5 \uc774\uc0c1).<\/li>\n<li>\ubd80\ucc44\ube44\uc728: \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc704\ud5d8\uc744 \ud3c9\uac00\ud558\ub294 \uc9c0\ud45c\uc785\ub2c8\ub2e4. \ube44\uc728\uc774 \ub192\uc744\uc218\ub85d \uc704\ud5d8\ub3c4\uac00 \ub192\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nang_cap_quan_tri_Dich_vu_BCTC_trong_ky_nguyen_so\"><\/span>\uc9c0\ubc30\uad6c\uc870 \uac1c\uc120: \ub514\uc9c0\ud138 \uc2dc\ub300\uc758 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ub514\uc9c0\ud138 \uc804\ud658 \uc2dc\ub300\uc5d0 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\ub294 \ub354 \uc774\uc0c1 \uc5f0\ub9d0 \uc7ac\ubb34 \ubcf4\uace0\uc11c \uc791\uc131\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uace0, \ub370\uc774\ud130 \uad00\ub9ac \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc5d0\ub3c4 \uae4a\uc774 \uad00\uc5ec\ud558\uc5ec \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \uc989\uac01\uc801\uc73c\ub85c \ud5a5\uc0c1\uc2dc\ud0a4\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tich_hop_he_thong_ERPCRM_va_chuyen_doi_so_ke_toan\"><\/span>\ud68c\uacc4 \uc2dc\uc2a4\ud15c \ud1b5\ud569(ERP\/CRM) \ubc0f \ub514\uc9c0\ud138 \uc804\ud658.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub294 \uae30\uc5c5 \uad00\ub9ac \uc2dc\uc2a4\ud15c(ERP, CRM)\uc758 \ub370\uc774\ud130\ub97c \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0 \ud1b5\ud569\ud558\ub294 \ubc29\ubc95\uc744 \uc870\uc5b8\ud568\uc73c\ub85c\uc368 \uac00\uad50 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ud68c\uacc4 \ub370\uc774\ud130\uac00 \uc0ac\uc5c5 \ub370\uc774\ud130\uc640 \ud56d\uc0c1 \ub3d9\uae30\ud654\ub418\uc5b4 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc2e4\uc81c \uc0c1\ud669\uc744 \uc2dc\uc758\uc801\uc808\ud558\uace0 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_noi_bo_va_quan_ly_rui_ro_giao_dich\"><\/span>\ub0b4\ubd80 \ud1b5\uc81c \ubc0f \uac70\ub798 \uc704\ud5d8 \uad00\ub9ac<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc804\ubb38 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \ucc98\uc74c\ubd80\ud130 \uc5c4\uaca9\ud55c \ubb38\uc11c\ud654 \ubc0f \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uc7ac\uc815\ub9bd\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uba85\ud655\ud55c \uacbd\ube44 \uc2b9\uc778 \uc808\ucc28\ub97c \uc218\ub9bd\ud558\uace0 \uac01 \ubd80\uc11c\uc758 \uad6c\uccb4\uc801\uc778 \ucc45\uc784 \ubc94\uc704\ub97c \uc815\uc758\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub978 \uc804\uc790 \uc1a1\uc7a5 \uc800\uc7a5 \ubc0f \uad00\ub9ac \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/li>\n<li>\uc774\ub294 \uc138\ubb34 \uac10\uc0ac \uc911 \uc190\uc2e4\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \ube44\uc6a9 \uc81c\uc678 \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_quan_tri_MIS_online\"><\/span>\uc628\ub77c\uc778 \uacbd\uc601\uc815\ubcf4\uc2dc\uc2a4\ud15c(MIS) \ubcf4\uace0\uc11c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc774\ub294 \uc0c1\ub2f9\ud55c \ubd80\uac00\uac00\uce58\ub97c \ucc3d\ucd9c\ud569\ub2c8\ub2e4. \ubc95\uc815 \uc7ac\ubb34\uc81c\ud45c(\uc138\uae08 \ubaa9\uc801 \uc804\uc6a9)\uc640 \uacbd\uc601 \ubcf4\uace0\uc11c(MIS - \uacbd\uc601\uc815\ubcf4\uc2dc\uc2a4\ud15c)\uc758 \ucc28\uc774\ub294 \ub9e4\uc6b0 \ud07d\ub2c8\ub2e4. \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uad6c\ucd95\uc5d0 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uae30\uac04\uc774 \ub05d\ub0a0 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub9ac\ub294 \ub300\uc2e0 \uc2e4\uc2dc\uac04\uc73c\ub85c \uc7ac\ubb34 \ud604\ud669\uc744 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\ubd80\uc11c\ubcc4, \ud504\ub85c\uc81d\ud2b8\ubcc4 \ub610\ub294 \uc81c\ud488\ubcc4 \uc218\uc775 \ubcf4\uace0\uc11c\ub97c \uc0dd\uc131\ud558\uc5ec \ud22c\uc790 \uc131\uacfc\ub97c \ubd84\uc11d\ud569\ub2c8\ub2e4.<\/li>\n<li>\ud604\uae08 \ud750\ub984\uc774\ub098 \uc608\uc0b0 \ucd08\uacfc\uc5d0 \ub300\ud55c \uc870\uae30 \uacbd\ubcf4 \uc2dc\uc2a4\ud15c(IRS)\uc740 \uacbd\uc601\uc9c4\uc774 \uc2e0\uc18d\ud558\uac8c \ub300\uc751\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_Bao_cao_tai_chinh\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean th\u1ecb tr\u01b0\u1eddng hi\u1ec7n nay kh\u00f4ng c\u1ed1 \u0111\u1ecbnh m\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh, m\u1ee9c \u0111\u1ed9 ho\u00e0n thi\u1ec7n c\u1ee7a s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, quy m\u00f4 doanh nghi\u1ec7p v\u00e0 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 kinh doanh. \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb r\u00f5 r\u00e0ng, \u00edt ph\u00e1t sinh giao d\u1ecbch, m\u1ee9c ph\u00ed th\u01b0\u1eddng kh\u00e1 th\u1ea5p; ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c doanh nghi\u1ec7p c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb l\u1edbn ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n s\u1ebd c\u00f3 chi ph\u00ed cao h\u01a1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng d\u1ef1 tr\u00f9 ng\u00e2n s\u00e1ch v\u00e0 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 480px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790: <\/b><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><b>\uc0ac\uc5c5 \uaddc\ubaa8<\/b><\/td>\n<td style=\"text-align: center; height: 80px;\"><b>S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n\/n\u0103m<\/b><\/td>\n<td style=\"text-align: center; height: 80px;\"><b>M\u1ee9c gi\u00e1 (VN\u0110)<\/b><\/td>\n<td style=\"text-align: center; height: 80px;\"><b>N\u1ed9i dung c\u00f4ng vi\u1ec7c<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uc18c\uaddc\ubaa8 \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ho\u1eb7c d\u01b0\u1edbi 10 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 3.000.000\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">L\u1eadp BCTC c\u01a1 b\u1ea3n, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o KQKD, thuy\u1ebft minh BCTC.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">10 &#8211; 30\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">3.500.000 &#8211; 6.500.000<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ch\u1ee9ng t\u1eeb, ho\u00e0n thi\u1ec7n s\u1ed5 s\u00e1ch, l\u1eadp v\u00e0 n\u1ed9p BCTC.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uc911\uacac\uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">30 &#8211; 80\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">6.500.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u1ea1ch to\u00e1n, \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t, l\u1eadp BCTC \u0111\u1ea7y \u0111\u1ee7.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nhi\u1ec1u giao d\u1ecbch\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">80 &#8211; 150\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ho\u00e0n thi\u1ec7n s\u1ed5 s\u00e1ch, ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, l\u1eadp BCTC v\u00e0 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1edbn ho\u1eb7c ng\u00e0nh \u0111\u1eb7c th\u00f9<\/span><\/td>\n<td style=\"height: 80px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">150\ubd80\ud130<\/span><\/p>\n<\/td>\n<td style=\"height: 80px;\" colspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c v\u00e0o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o &#8211; \u0111\u1ea7u ra<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 ho\u00e0n thi\u1ec7n c\u1ee7a s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0nh ngh\u1ec1 kinh doanh (d\u1ecbch v\u1ee5, th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u1ea7n r\u00e0 so\u00e1t v\u00e0 ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u0169 hay kh\u00f4ng<\/span><\/li>\n<\/ul>\n<p>Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 nh\u1eadn b\u00e1o gi\u00e1 chi ti\u1ebft!<\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uacac\uc801 \ubb38\uc758\ub294 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_cong_ty_dich_vu_ke_toan_uy_tin_hang_dau\"><\/span>\ucd5c\uace0 \uc218\uc900\uc758 \ud3c9\ud310\uc744 \uc790\ub791\ud558\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc120\uc815\ud558\ub294 \uae30\uc900.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc801\ud569\ud55c \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4 \ud30c\ud2b8\ub108\ub97c \uc120\ud0dd\ud558\ub294 \uac83\uc740 \ube44\uc988\ub2c8\uc2a4\uc758 \ubcf4\uc548\uacfc \ud22c\uba85\uc131\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \ucc3e\uc744 \ub54c \uace0\ub824\ud574\uc57c \ud560 EEAT \uae30\uc900(\uacbd\ud5d8, \ud3c9\ud310, \uc2e0\ub8b0\uc131)\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_mon_cua_doi_ngu\"><\/span>\ud300 \uc804\ubb38\uc131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc804\ubb38\uac00 \ud300\uc774 \ud575\uc2ec\uc785\ub2c8\ub2e4. \ub2e4\uc74c \uae30\uad00\ub4e4\uc744 \uc6b0\uc120\uc801\uc73c\ub85c \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc804\ubb38 \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud55c \ud68c\uacc4 \ucc45\uc784\uc790\uac00 \ubc18\ub4dc\uc2dc \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4(\ud544\uc218).<\/li>\n<li>\ud300\uc5d0\ub294 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud558\uac70\ub098 \ud68c\uacc4\/\uc7ac\ubb34 \ubd84\uc57c \uc11d\uc0ac \ud559\uc704\ub97c \ucde8\ub4dd\ud55c \uc804\ubb38\uac00\ub4e4\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \uc804\ubb38\uc131\uc744 \ud655\uc778\ud558\uae30 \uc704\ud574 \uc8fc\uc800\ud558\uc9c0 \ub9d0\uace0 \uad6c\uccb4\uc801\uc778 \uc9c8\ubb38\uc744 \ud558\uc138\uc694. \uc608\ub97c \ub4e4\uc5b4, &quot;\ubbf8\uc9c0\uae09 \uae09\uc5ec \ube44\uc6a9\uc740 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud558\uc2dc\uaca0\uc2b5\ub2c8\uae4c?&quot;\uc640 \uac19\uc740 \uc9c8\ubb38\uc744 \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kinh_nghiem_nganh\"><\/span>\uc5c5\uacc4 \uacbd\ud5d8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uadf8\ub4e4\uc740 \uadc0\uc0ac\uc758 \uc5c5\uacc4(\uc608: \uc804\uc790\uc0c1\uac70\ub798, \ubd80\ub3d9\uc0b0, \uc81c\uc870\uc5c5, \uc2dd\uc74c\ub8cc \uc11c\ube44\uc2a4\uc5c5)\uc5d0 \ub300\ud55c \uc804\ubb38\uc801\uc778 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \ud2b9\uc815 \uac70\ub798\uc640 \uad00\ub828\ub41c \uc138\uae08 \uc704\ud5d8\uc744 \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/p>\n<ul>\n<li><em>\uac04\ub7b5\ud55c \uc0ac\ub840 \uc5f0\uad6c:<\/em> \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778\uc740 \uc81c\uc870\uc5c5\uccb4\uac00 \uac10\uac00\uc0c1\uac01\ube44\ub97c \ucd5c\uc801\ud654\ud558\uace0, \uac04\uc811\ube44\ub97c \ubc30\ubd84\ud558\uba70, \uc7ac\uace0\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uc5ec \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Don_vi_uy_tin_Lua_chon_dua_tren_kinh_nghiem_thuc_te\"><\/span>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uc0ac: \uc2e4\uc81c \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \uc120\ud0dd\ud558\uc138\uc694.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\ube454 \ud68c\uacc4\ubc95\uc778 \uc678\uc5d0\ub3c4 \uc911\uc18c\uae30\uc5c5\uc740 \uc804\ubb38\uc131\uc774 \ub6f0\uc5b4\ub098\uace0 \ud5cc\uc2e0\uc801\uc778 \ud68c\uacc4\ubc95\uc778\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc608\ub97c \ub4e4\uc5b4, \uad6d\uc81c \ud68c\uacc4\ubc95\uc778 \uc678\uc5d0\ub3c4 \uc911\uc18c\uae30\uc5c5\uc740 \uc911\uc18c\uae30\uc5c5 \uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uace0\ub824\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub300\ud45c\uc801\uc778 \uc608\ub85c MAN(Master Accountant Network)\uc774 \uc788\ub294\ub370, \uc774 \ud68c\uc0ac\ub294 \ud5cc\uc2e0\uc801\uc778 \uc790\uc138, \uc138\ubb34 \ubd84\uc57c\uc758 \uc2ec\uce35\uc801\uc778 \uc804\ubb38 \uc9c0\uc2dd, \uadf8\ub9ac\uace0 \ube44\uc6a9 \ud6a8\uc728\uc801\uc778 \uc194\ub8e8\uc158\uc73c\ub85c \ub9ce\uc740 \uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \ub192\uc740 \ud3c9\uac00\ub97c \ubc1b\uace0 \uc788\uc73c\uba70, \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\uc5d0 \uc788\uc5b4 \ubbff\uc744 \uc218 \uc788\ub294 \uc120\ud0dd\uc9c0\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_nghe_va_bao_mat_du_lieu\"><\/span>\uae30\uc220 \ubc0f \ub370\uc774\ud130 \ubcf4\uc548<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\uadf8\ub4e4\uc774 \uc0ac\uc6a9\ud558\ub294 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4(MISA, Fast, SAP)\uc640 \ub370\uc774\ud130 \uc5f0\uacb0 \uae30\ub2a5\uc5d0 \ub300\ud574 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uae30\ubc00 \uc720\uc9c0 \uacc4\uc57d(NDA) \ubc0f \uc548\uc804\ud55c \uc804\uc790 \ub370\uc774\ud130 \uc800\uc7a5 \uc808\ucc28\uc5d0 \ub300\ud55c \uc900\uc218\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Kha_nang_giai_trinh_va_bao_ve_doanh_nghiep_khi_thanh_tra_thue\"><\/span>\uc138\ubb34\uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \uc0ac\uc5c5\uccb4\ub97c \uc124\uba85\ud558\uace0 \ubc29\uc5b4\ud560 \uc218 \uc788\ub294 \ub2a5\ub825.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\uc758 \uac00\uc7a5 \ud070 \uac00\uce58\ub294 \uae30\uc5c5\uc774 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub9de\uc124 \ub54c \uae30\uc5c5\uc744 \ubcf4\ud638\ud560 \uc218 \uc788\ub2e4\ub294 \uc810\uc5d0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_khac_biet_giua_chi_nop_va_co_dich_vu_bao_ve\"><\/span>\ub2e8\uc21c\ud788 \uc11c\ub958\ub9cc \uc81c\ucd9c\ud558\ub294 \uac83\uacfc \ubcf4\uc548 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uac83\uc758 \ucc28\uc774\uc810<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c\ub9cc \ub300\ud589\ud574 \uc8fc\ub294 \uc5c5\uccb4\ub97c \uace0\uc6a9\ud558\uba74, \uac10\uc0ac \uacfc\uc815\uc740 \uc9c1\uc811 \ucc98\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc18\ub300\ub85c, \ud3c9\ud310 \uc88b\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uace0\uc6a9\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc740 \ud61c\ud0dd\uc744 \ub204\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uae30\uc5c5\uc744 \ub300\uc2e0\ud558\uc5ec \uc138\ubb34 \ub2f9\uad6d\uacfc \uc9c1\uc811 \uc5c5\ubb34\ub97c \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc644\ub8cc\ub41c \uac70\ub798\uc758 \ud569\ubc95\uc131\uc744 \uc785\uc99d\ud558\uace0, \uad00\ub828 \ubb38\uc11c\ub97c \uc81c\uacf5\ud558\uba70, \ub370\uc774\ud130\ub97c \uc124\uba85\ud558\uace0, \uadf8 \uc801\ubc95\uc131\uc744 \uc639\ud638\ud558\uc2ed\uc2dc\uc624.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_quyet_van_de_phuc_tap\"><\/span>\ubcf5\uc7a1\ud55c \ubb38\uc81c \ud574\uacb0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uc7ac\ubb34 \ubcf4\uace0 \uc804\ubb38\uac00\ub4e4\uc740 \ud611\uc0c1, \uc18c\ud1b5, \uadf8\ub9ac\uace0 \ubcf5\uc7a1\ud55c \ubb38\uc81c\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \ud574\uacb0\ud558\ub294 \ubc29\ubc95\uc744 \uc54c\uace0 \uc788\uc5b4 \uae30\uc5c5\uc774 \uaddc\uc815 \uc624\ud574\ub85c \uc778\ud574 \ubd80\ub2f9\ud55c \ucc98\ubc8c\uc744 \ubc1b\uac70\ub098 \uc138\uae08\uc744 \uacfc\ub2e4 \ub0a9\ubd80\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Bao_cao_tai_chinh_cua_nam_2025_va_muc_quy_dinh_xu_phat\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m 2025 v\u00e0 m\u1ee9c quy \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_nop_Bao_cao_tai_chinh_cua_nam_2025\"><\/span><b>Th\u1eddi gian n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc804\ub144\ub3c4 \uc7ac\ubb34\uc81c\ud45c\ub294 \ud574\ub2f9 \uc5f0\ub3c4 \ub610\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 90\uc77c \uc774\ub0b4\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c 2025\ub144 \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub294 2026\ub144 3\uc6d4 31\uc77c\uae4c\uc9c0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_quy_dinh_xu_phat_cham_nop_Bao_cao_tai_chinh\"><\/span><b>M\u1ee9c quy \u0111\u1ecbnh x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc5d0 \ub530\ub974\uba74 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 41\/2018\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong vi\u1ec7c n\u1ed9p tr\u1ec5, n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\ud310\uc790:<\/strong> Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 BCTC<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc704\ubc18<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud398\ub110\ud2f0 \ub808\ubca8<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p, ch\u1eadm c\u00f4ng khai BCTC d\u01b0\u1edbi 3 th\u00e1ng so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">N\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p, ch\u1eadm c\u00f4ng khai BCTC t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 20.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u00ednh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n khi n\u1ed9p BCTC v\u00e0 khi c\u00f4ng khai BCTC (\u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u tr\u00ean BCTC \u0111\u00e3 c\u00f4ng khai kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">20.000.000 &#8211; 30.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai l\u1ec7ch th\u1ef1c t\u1ebf ho\u1eb7c gi\u1ea3 m\u1ea1o BCTC.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/span><span style=\"font-weight: 400;\">(BCTC) kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi kho\u1ea3n ph\u1ea1t l\u00ean t\u1edbi 30.000.000 VN\u0110, ch\u01b0a k\u1ec3 c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn thanh tra thu\u1ebf v\u00e0 uy t\u00edn t\u00e0i ch\u00ednh. V\u00ec v\u1eady, nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p v\u00e0 uy t\u00edn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh x\u00e1c, h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t, gi\u1ea3m thi\u1ec3u r\u1ee7i ro x\u1eed ph\u1ea1t m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, t\u1ea1o n\u1ec1n t\u1ea3ng minh b\u1ea1ch t\u00e0i ch\u00ednh khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u1ed1i t\u00e1c kinh doanh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_loi_keu_goi_hanh_dong\"><\/span>\uacb0\ub860 \ubc0f \ud589\ub3d9 \ucd09\uad6c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\ub294 \ube44\uc6a9\uc774 \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \uc9c0\uc18d \uac00\ub2a5\ud558\uace0 \ud22c\uba85\ud558\uba70 \ubc95\uc801\uc73c\ub85c \uc548\uc804\ud55c \uc131\uc7a5\uc744 \ub2ec\uc131\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc804\ub7b5\uc801 \ud22c\uc790\uc785\ub2c8\ub2e4. \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\uc640 \ud611\ub825\ud558\uba74 \uc7ac\ubb34\uc81c\ud45c\uac00 \uaddc\uc815\uc744 \uc900\uc218\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uac15\ub825\ud55c \uacbd\uc601 \ub3c4\uad6c\ub85c\uc11c \ud65c\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3 id=\"ftoc-heading-11\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\ub3d9 43\ubc88\uac00 19A<\/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<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a>\u00a0-<\/span> MAN(Master Accountant Network)\uc758 \uc124\ub9bd\uc790 \uacb8 CEO\uc774\uc790 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA Vietnam)\ub85c\uc11c \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<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_Bao_cao_tai_chinh\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_BCTC_la_bao_nhieu\"><\/span>\uc7ac\ubb34\uc81c\ud45c \uc11c\ube44\uc2a4 \uc774\uc6a9 \uc218\uc218\ub8cc\ub294 \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\ube44\uc6a9\uc740 \uc0ac\uc5c5 \uaddc\ubaa8, \uc6d4\ubcc4 \ubb38\uc11c \uc0dd\uc131\ub7c9, \uc0ac\uc5c5 \ubd84\uc57c\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\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=\"Dich_vu_BCTC_co_bao_gom_tu_van_thue_khong\"><\/span>\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\uc5d0 \uc138\ubb34 \uc790\ubb38\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u01b0\u1eddng l\u00e0 c\u00f3 nh\u01b0ng c\u1ea7n l\u00e0m r\u00f5 ph\u1ea1m vi t\u01b0 v\u1ea5n (t\u01b0 v\u1ea5n th\u01b0\u1eddng xuy\u00ean hay ch\u1ec9 t\u01b0 v\u1ea5n khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh).                    <\/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=\"Doanh_nghiep_moi_thanh_lap_co_bat_buoc_phai_lam_BCTC_khong\"><\/span>\uc2e0\uc124 \uae30\uc5c5\ub3c4 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124, \uae30\uc5c5\uc740 \ub9e4 \ud68c\uacc4 \uae30\uac04(\ubcf4\ud1b5 \uc5f0\ub9d0)\uc774 \ub05d\ub0a0 \ub54c\ub9c8\ub2e4 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc5ec \uaddc\uc81c \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud574\uc57c \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=\"Doanh_nghiep_nho_co_can_lap_BCTC_theo_IFRS_khong\"><\/span>\uc911\uc18c\uae30\uc5c5\ub3c4 IFRS\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng b\u1eaft bu\u1ed9c nh\u01b0ng n\u1ebfu c\u00f3 \u00fd \u0111\u1ecbnh g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng, vi\u1ec7c l\u1eadp th\u00eam BCTC theo IFRS s\u1ebd gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 uy t\u00edn.                    <\/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=\"Dich_vu_co_ho_tro_dieu_chinh_BCTC_cu_khi_phat_hien_sai_sot_khong\"><\/span>\ud574\ub2f9 \uc11c\ube44\uc2a4\ub294 \uc624\ub958\uac00 \ubc1c\uacac\ub418\uc5c8\uc744 \ub54c \uae30\uc874 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc218\uc815\ud558\ub294 \uae30\ub2a5\uc744 \uc9c0\uc6d0\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\ub124. \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778\uc740 \uc774\uc804 \uc5f0\ub3c4\uc758 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uace0, \uc218\uc815\ub41c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc5ec \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\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\": \"Chi ph\u00ed d\u1ecbch v\u1ee5 BCTC 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\": \"Chi ph\u00ed ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p, s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb ph\u00e1t sinh h\u00e0ng th\u00e1ng, v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh.\"\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\": 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l\u00fd.\"\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\": \"Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n l\u1eadp BCTC theo IFRS kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c nh\u01b0ng n\u1ebfu c\u00f3 \u00fd \u0111\u1ecbnh g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng, vi\u1ec7c l\u1eadp th\u00eam BCTC theo IFRS s\u1ebd gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 uy t\u00edn.\"\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\": \"D\u1ecbch v\u1ee5 c\u00f3 h\u1ed7 tr\u1ee3 \u0111i\u1ec1u ch\u1ec9nh BCTC c\u0169 khi ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. C\u00e1c c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn s\u1ebd th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t l\u1ea1i s\u1ed5 s\u00e1ch c\u00e1c n\u0103m tr\u01b0\u1edbc, l\u1eadp BCTC \u0111i\u1ec1u ch\u1ec9nh v\u00e0 n\u1ed9p b\u1ed5 sung cho c\u01a1 quan thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>\ubca0\ud2b8\ub0a8\uc758 \ubd88\uc548\uc815\ud55c \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uacfc \uc810\uc810 \ub354 \ubcf5\uc7a1\ud574\uc9c0\ub294 \ubc95\uaddc \uc18d\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc740 \ub354 \uc774\uc0c1 \ud68c\uacc4 \ubd80\uc11c\ub9cc\uc758 \ucc45\uc784\uc774 \uc544\ub2c8\ub77c, \uaddc\uc815 \uc900\uc218 \ubc0f \uc9c0\ubc30\uad6c\uc870 \uce21\uba74\uc5d0\uc11c \uc911\ub300\ud55c \uacfc\uc81c\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. [\u2026]<\/p>","protected":false},"author":3,"featured_media":6832,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5938","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5938","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=5938"}],"version-history":[{"count":6,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5938\/revisions"}],"predecessor-version":[{"id":7788,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5938\/revisions\/7788"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6832"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}