{"id":7038,"date":"2025-12-19T02:19:06","date_gmt":"2025-12-19T09:19:06","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7038"},"modified":"2025-12-19T02:19:06","modified_gmt":"2025-12-19T09:19:06","slug":"ke-toan-cong-ty-co-phan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/","title":{"rendered":"\uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4\ucc98\ub9ac \ubc0f \uad00\ub828 \uaddc\uc815 \uc5c5\ub370\uc774\ud2b8."},"content":{"rendered":"<p>\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4\ub294 \uc790\ubcf8\uae08, \uc8fc\uc2dd \ubc1c\ud589, \ubc30\ub2f9\uae08 \uc9c0\uae09 \ub4f1\uacfc \uad00\ub828\ub41c \ubcf5\uc7a1\ud55c \uc5c5\ubb34\ub97c \uc218\ubc18\ud558\ub294 \ud2b9\uc218\ud55c \uc720\ud615\uc758 \ud68c\uacc4\uc785\ub2c8\ub2e4. \uac1c\uc815\ub41c 2024 \ud68c\uacc4\ubc95\uacfc \uc2dc\ud589\ub839 99\/2025\/TT-BTC\uc5d0 \ub530\ub77c \uc8fc\uc2dd\ud68c\uc0ac\ub294 \ubb38\uc11c \ub514\uc9c0\ud138\ud654 \ud504\ub85c\uc138\uc2a4\uc640 2026 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \uc7ac\ubb34 \ubcf4\uace0 \uae30\uc900\uc5d0 \ud2b9\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc5c5\ubb34\uc758 \ubcf8\uc9c8\uc744 \uc774\ud574\ud558\uace0, \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70, \ud604\ud589 \uaddc\uc815\uc744 \uc801\uadf9\uc801\uc73c\ub85c \uc900\uc218\ud560 \uc218 \uc788\ub3c4\ub85d \uc870\uc9c1 \uad6c\uc870, \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ubc0f \uc8fc\uc694 \uc5c5\ubb34\uc5d0 \ub300\ud55c \ud3ec\uad04\uc801\uc778 \uac1c\uc694\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/ke-toan-cong-ty-co-phan\/#Tong_quan_ve_ke_toan_cong_ty_co_phan_trong_nen_kinh_te_hien_nay\" >\ud604\ub300 \uacbd\uc81c\uc5d0\uc11c \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4\ucc98\ub9ac\uc5d0 \ub300\ud55c \uac1c\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Dac_diem_khac_biet_cua_ke_toan_cong_ty_co_phan_so_voi_cac_loai_hinh_khac\" >\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc740 \ub2e4\ub978 \uc720\ud615\uc758 \ud68c\uc0ac\uc640 \uad6c\ubcc4\ub418\ub294 \ud2b9\uc9d5\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Co_cau_von_va_co_phieu\" >\uc790\ubcf8 \uad6c\uc870 \ubc0f \uc8fc\uc2dd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Nghiep_vu_co_tuc_va_phan_phoi_loi_nhuan\" >\ubc30\ub2f9\uae08 \ubc0f \uc774\uc775 \ubd84\ubc30 \uc6b4\uc601<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Co_che_giam_sat_dac_thu\" >\uad6c\uccb4\uc801\uc778 \ubaa8\ub2c8\ud130\ub9c1 \uba54\ucee4\ub2c8\uc998<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Cau_truc_bo_may_ke_toan_toi_uu_cho_cong_ty_co_phan_nam_2025\" >2025\ub144 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\ud569\ud55c \ucd5c\uc801 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uad6c\uc870<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Huong_dan_nghiep_vu_ke_toan_cong_ty_co_phan_theo_Thong_tu_992025TT-BTC\" >99\/2025\/TT-BTC \uacf5\ubb38\uc5d0 \ub530\ub978 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \uc2e4\ubb34 \uc9c0\uce68<\/a><\/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\/ke-toan-cong-ty-co-phan\/#Quy_trinh_lap_va_trinh_bay_bao_cao_tai_chinh_cho_cong_ty_co_phan\" >\uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uace0 \uc81c\uc2dc\ud558\ub294 \uacfc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Checklist_cong_viec_ke_toan_can_hoan_tat_trong_90_ngay_dau_thanh_lap\" >\ud68c\uc0ac \uc124\ub9bd \ud6c4 \uccab 90\uc77c \uc774\ub0b4\uc5d0 \uc644\ub8cc\ud574\uc57c \ud560 \ud68c\uacc4 \uc5c5\ubb34 \uccb4\ud06c\ub9ac\uc2a4\ud2b8.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Nhung_luu_y_quan_trong_ve_thue_va_quan_tri_rui_ro\" >\uc138\uae08 \ubc0f \uc704\ud5d8 \uad00\ub9ac\uc640 \uad00\ub828\ub41c \uc911\uc694\ud55c \uace0\ub824 \uc0ac\ud56d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Xu_huong_chuyen_doi_so_trong_ke_toan_cong_ty_co_phan_2025\" >2025\ub144 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ubd84\uc57c\uc758 \ub514\uc9c0\ud138 \uc804\ud658 \ud2b8\ub80c\ub4dc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Cau_hoi_thuong_gap_ve_ke_toan_cong_ty_co_phan\" >\uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4\uc5d0 \uad00\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-ty-co-phan\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_ke_toan_cong_ty_co_phan_trong_nen_kinh_te_hien_nay\"><\/span>\ud604\ub300 \uacbd\uc81c\uc5d0\uc11c \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4\ucc98\ub9ac\uc5d0 \ub300\ud55c \uac1c\uc694.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2025\ub144 \ub514\uc9c0\ud138 \uacbd\uc81c \uc2dc\ub300\uc5d0\ub3c4 \uc8fc\uc2dd\ud68c\uc0ac\ub294 \uac15\ub825\ud55c \uc790\uae08 \uc870\ub2ec \ub2a5\ub825 \ub355\ubd84\uc5d0 \uc5ec\uc804\ud788 \uac00\uc7a5 \uc778\uae30 \uc788\ub294 \uc0ac\uc5c5 \ubaa8\ub378\ub85c \ub0a8\uc544 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub294 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \uc5ed\ud560\uc5d0 \uc0c1\ub2f9\ud55c \ubd80\ub2f4\uc744 \uc9c0\uc6b0\ub294 \uc694\uc778\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc790\ubcf8 \uc870\ub2ec \ubc29\uc2dd\uc758 \ud2b9\uc9d5: \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc815\uad00\uc0c1 \uc790\ubcf8\uae08\uc740 \uc8fc\uc2dd\uc774\ub77c\uace0 \ubd88\ub9ac\ub294 \uc5ec\ub7ec \uac1c\uc758 \ub3d9\uc77c\ud55c \ubd80\ubd84\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4. \ud68c\uc0ac\ub294 \uc77c\ubc18 \ub300\uc911\uc73c\ub85c\ubd80\ud130 \uc790\ubcf8\uc744 \uc870\ub2ec\ud558\uae30 \uc704\ud574 \ub2e4\uc591\ud55c \uc885\ub958\uc758 \uc8fc\uc2dd\uc744 \ubc1c\ud589\ud560 \uad8c\ub9ac\uac00 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0\uc11c\ub294 \uc8fc\uc8fc \uba85\ubd80 \uad00\ub9ac\uc640 \uc790\ubcf8 \ubcc0\ub3d9\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac\uac00 \ub9e4\uc6b0 \ubcf5\uc7a1\ud574\uc9d1\ub2c8\ub2e4.<\/li>\n<li>\uc720\ud55c \ucc45\uc784: \uc8fc\uc8fc\ub294 \ucd9c\uc790\ud55c \uc790\ubcf8\uae08 \ubc94\uc704 \ub0b4\uc5d0\uc11c\ub9cc \ubd80\ucc44 \ubc0f \uae30\ud0c0 \uc7ac\uc815\uc801 \uc758\ubb34\uc5d0 \ub300\ud55c \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4. \uc774\ub294 \uac1c\uc778 \uc790\uc0b0\uacfc \uc0ac\uc5c5 \uc790\uc0b0\uc744 \ubd84\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uc9c0\ub9cc, \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4\ub294 \ubaa8\ub4e0 \ud604\uae08 \ud750\ub984\uc744 \ud22c\uba85\ud558\uac8c \uacf5\uac1c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\ub192\uc740 \ud22c\uba85\uc131: \ub2e4\ub978 \uc720\ud615\uc758 \uc0ac\uc5c5\uccb4\uc640 \ube44\uad50\ud588\uc744 \ub54c, \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4\ub294 \uad6d\uac00 \uad00\ub9ac \uae30\uad00, \uc8fc\uc8fc \ubc0f \uc7a0\uc7ac\uc801 \ud22c\uc790\uc790\ub85c\ubd80\ud130 \ub354\uc6b1 \uc5c4\uaca9\ud55c \uac10\ub3c5\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34 \ubcf4\uace0\uc11c\uc758 \uc2dc\uc758\uc801\uc808\ud55c \uacf5\uac1c\ub294 \ubc95\uc801 \ucc45\uc784\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc2dc\uc7a5\uc5d0\uc11c\uc758 \uae30\uc5c5 \ud3c9\ud310\uc744 \ubc18\uc601\ud558\ub294 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dac_diem_khac_biet_cua_ke_toan_cong_ty_co_phan_so_voi_cac_loai_hinh_khac\"><\/span>\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc740 \ub2e4\ub978 \uc720\ud615\uc758 \ud68c\uc0ac\uc640 \uad6c\ubcc4\ub418\ub294 \ud2b9\uc9d5\uc774 \uc788\uc2b5\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc8fc\uc2dd\ud68c\uc0ac\uc640 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd \ucc28\uc774\ub97c \ub354 \uc798 \uc774\ud574\ud558\uc2e4 \uc218 \uc788\ub3c4\ub85d, \uc544\ub798 \ube44\uad50\ud45c\ub97c \ud1b5\ud574 \ub450 \ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc744 \uac04\ub7b5\ud558\uac8c \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\ube44\uad50 \uae30\uc900<\/th>\n<th style=\"text-align: center;\">\uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4<\/th>\n<th style=\"text-align: center;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4\ucc98\ub9ac<\/th>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8 \uaddc\ubaa8<\/td>\n<td>\uc8fc\uc2dd\uc73c\ub85c \ubd84\ud560\ub418\uba70, \uc8fc\uc8fc \uc218\uc5d0\ub294 \uc81c\ud55c\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/td>\n<td>\uc790\ubcf8\uae08 \ucd9c\uc790 \ube44\uc728\uc5d0 \ub530\ub77c \ub098\ub258\uba70, \ud68c\uc6d0 \uc218\ub294 \ucd5c\ub300 50\uba85\uc73c\ub85c \uc81c\ud55c\ub429\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td>\uc790\uae08 \uc870\ub2ec \ub2a5\ub825<\/td>\n<td>\uc8fc\uc2dd\uc744 \uacf5\uac1c\uc801\uc73c\ub85c \uc99d\uad8c\uac70\ub798\uc18c\uc5d0 \uc0c1\uc7a5\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/td>\n<td>\uc790\ubcf8\uc744 \uad11\ubc94\uc704\ud558\uac8c \uc870\ub2ec\ud558\uae30 \uc704\ud574 \uc8fc\uc2dd\uc744 \ubc1c\ud589\ud558\ub294 \uac83\uc740 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td>\ud575\uc2ec \uc0ac\uc5c5 \uc6b4\uc601<\/td>\n<td>\uc790\ubcf8 \uc789\uc5ec\uae08, \uc790\uae30\uc8fc\uc2dd, \uadf8\ub9ac\uace0 \ub300\uaddc\ubaa8 \ubc30\ub2f9\uae08 \uc9c0\uae09\uc744 \ubaa8\ub2c8\ud130\ub9c1\ud558\uc2ed\uc2dc\uc624.<\/td>\n<td>\uac01 \uad6c\uc131\uc6d0\uc758 \uac1c\ubcc4 \uc790\ubcf8 \ucd9c\uc790 \ub0b4\uc5ed\uc744 \uc0c1\uc138\ud558\uac8c \uae30\ub85d\ud574 \ub450\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<tr>\n<td>\uac10\uc0ac \uc694\uccad<\/td>\n<td>\uc0c1\uc7a5 \uae30\uc5c5 \ub610\ub294 \uacf5\uc775\uacfc \uad00\ub828\ub41c \uae30\uc5c5\uc758 \uacbd\uc6b0 \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/td>\n<td>\uc774\ub294 \ud2b9\uc815 \uaddc\ubaa8\uc758 \uacbd\uc6b0\uc5d0\ub9cc \uc758\ubb34\uc801\uc785\ub2c8\ub2e4.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ucc38\uace0: \uc704 \ube44\uad50\ud45c\ub294 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc790\uc2e0\uc774 \uc18d\ud55c \uae30\uc5c5 \uc720\ud615\uc5d0 \ub530\ub77c \uc8fc\uc694 \uc5c5\ubb34\ub97c \uc2e0\uc18d\ud558\uac8c \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uae30 \uc704\ud55c \uc77c\ubc18\uc801\uc778 \ucc38\uace0 \uc790\ub8cc\uc77c \ubfd0\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_cau_von_va_co_phieu\"><\/span>\uc790\ubcf8 \uad6c\uc870 \ubc0f \uc8fc\uc2dd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc790\uae30\uc790\ubcf8 \ud68c\uacc4 \ucc98\ub9ac\ub294 \uc0c1\ub2f9\ud788 \ubcf5\uc7a1\ud569\ub2c8\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubcf4\ud1b5\uc8fc\uc640 \uc6b0\uc120\uc8fc \ucd9c\uc790\uc758 \uc138\ubd80 \uc0ac\ud56d\uc744 \ucd94\uc801\ud558\uae30 \uc704\ud574 \uacc4\uc815 411\uc744 \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \uc911\uc694\ud55c \uc810\uc740 \uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08(\uacc4\uc815 4112)\uc785\ub2c8\ub2e4. \uc774\ub294 \uc8fc\uc2dd\uc758 \uc2e4\uc81c \ubc1c\ud589 \uac00\uaca9\uc774 \uc561\uba74\uac00\ubcf4\ub2e4 \ub192\uc744 \ub54c \ubc1c\uc0dd\ud558\ub294 \ucc28\uc561\uc785\ub2c8\ub2e4. \uc774 \ucd08\uacfc\uae08\uc740 \uc218\uc775\uc73c\ub85c \uac04\uc8fc\ub418\uc9c0 \uc54a\uace0 \uc18c\uc720\uc8fc \uc9c0\ubd84\uc758 \uc77c\ubd80\ub85c \uac04\uc8fc\ub418\ubbc0\ub85c, \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \uc790\ubcf8 \uc99d\uc790\uc5d0 \uc0ac\uc6a9\ud558\uac70\ub098 \uc190\uc2e4\uc744 \uc0c1\uc1c4\ud558\uae30 \uc704\ud574 \uc2e0\uc911\ud558\uac8c \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_co_tuc_va_phan_phoi_loi_nhuan\"><\/span>\ubc30\ub2f9\uae08 \ubc0f \uc774\uc775 \ubd84\ubc30 \uc6b4\uc601<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \uc790\ubcf8\uae08 \uc778\ucd9c\uacfc\ub294 \ub2ec\ub9ac, \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ubc30\ub2f9\uae08 \uc9c0\uae09\uc740 \uc5c4\uaca9\ud55c \ubc95\uc801 \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774\uc775\uc744 \ubc30\ubd84\ud558\uae30 \uc804\uc5d0 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5c5\ubb34\ub97c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud68c\uc0ac \uc815\uad00\uc5d0 \uba85\uc2dc\ub41c \ube44\uc728\uc5d0 \ub530\ub77c \uc138\ud6c4 \uc774\uc775\uc5d0\uc11c \uc7ac\uc815 \uc900\ube44\uae08\uacfc \uac1c\ubc1c \ud22c\uc790\uae08\uc744 \ubc30\ubd84\ud569\ub2c8\ub2e4.<\/li>\n<li>\ubd80\ucc44\ub294 \uc8fc\uc8fc\ucd1d\ud68c\uc758 \uacf5\uc2dd \uc2b9\uc778\uc744 \ubc1b\ub294 \uc989\uc2dc \ud68c\uacc4 \ucc98\ub9ac\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc815\ud655\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub294 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ud68c\uc0ac\uc758 \uc8fc\uc8fc\uc5d0 \ub300\ud55c \ubd80\ucc44 \uc758\ubb34\uac00 \uc815\ud655\ud558\uac8c \ubc18\uc601\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_giam_sat_dac_thu\"><\/span>\uad6c\uccb4\uc801\uc778 \ubaa8\ub2c8\ud130\ub9c1 \uba54\ucee4\ub2c8\uc998<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \ud56d\uc0c1 \uac10\uc0ac\uc704\uc6d0\ud68c\uc758 \uac10\ub3c5\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc704\uc6d0\ud68c\ub294 \uc5b8\uc81c\ub4e0\uc9c0 \uc7a5\ubd80\uc640 \uc11c\ub958\ub97c \uac80\uc0ac\ud560 \uad8c\ud55c\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc45\uc784\uc790\ub294 \ubaa8\ub4e0 \uac70\ub798\uc5d0 \uc720\ud6a8\ud55c \uc6d0\ubcf8 \uc11c\ub958\uac00 \ucca8\ubd80\ub418\uace0 \uad00\ub828 \ub2f9\uad6d\uc758 \uc2b9\uc778\uc744 \ubc1b\ub3c4\ub85d \uacac\uace0\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_truc_bo_may_ke_toan_toi_uu_cho_cong_ty_co_phan_nam_2025\"><\/span>2025\ub144 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\ud569\ud55c \ucd5c\uc801 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uad6c\uc870<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7039\" aria-describedby=\"caption-attachment-7039\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7039\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-bo-may-ke-toan-toi-uu-cho-cong-ty-co-phan-nam-2025.jpg\" alt=\"Ca\u0302\u0301u tru\u0301c bo\u0323\u0302 ma\u0301y ke\u0302\u0301 toa\u0301n to\u0302\u0301i u\u031bu cho co\u0302ng ty co\u0302\u0309 pha\u0302\u0300n na\u0306m 2025\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-bo-may-ke-toan-toi-uu-cho-cong-ty-co-phan-nam-2025.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-bo-may-ke-toan-toi-uu-cho-cong-ty-co-phan-nam-2025-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-bo-may-ke-toan-toi-uu-cho-cong-ty-co-phan-nam-2025-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-bo-may-ke-toan-toi-uu-cho-cong-ty-co-phan-nam-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7039\" class=\"wp-caption-text\">2025\ub144 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\ud569\ud55c \ucd5c\uc801 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uad6c\uc870<\/figcaption><\/figure>\n<p>\uc8fc\uc2dd\ud68c\uc0ac\ub97c \uc704\ud55c \ud6a8\uc728\uc801\uc778 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \ubc18\ub4dc\uc2dc \ub9ce\uc740 \uc778\ub825\uc744 \ud544\uc694\ub85c \ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uba85\ud655\ud55c \ucc45\uc784 \ubd84\ub2f4\uacfc \uac15\ub825\ud55c \uae30\uc220\uc801 \ud65c\uc6a9\uc744 \ud1b5\ud574 \uad6c\ucd95\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub77c \ub2e4\uc74c \ub3c4\ud45c\uc640 \uac19\uc774 \uad6c\ud604\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ucd5c\uace0\uc7ac\ubb34\ucc45\uc784\uc790(CFO): \uc7ac\ubb34 \uc2dc\uc2a4\ud15c\uc744 \ucd1d\uad04\ud558\ub294 \ucc45\uc784\uc790\ub85c\uc11c \uc774\uc0ac\ud68c\uc640 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ubcf4\uace0\ud560 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\ucd1d\uad04 \ud68c\uacc4 \ub2f4\ub2f9\uc790: \uc5ec\ub7ec \ubd80\uc11c\uc758 \ub370\uc774\ud130\ub97c \uc5f0\uacb0\ud558\uace0, \uacb0\uc0b0 \ucc98\ub9ac\ub97c \uc9c1\uc811 \ub2f4\ub2f9\ud558\uba70, \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\ub294 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc804\ubb38 \ud68c\uacc4 \uc9c1\ubb34:\n<ul>\n<li>\uc138\ubb34 \ud68c\uacc4\uc0ac: \uc804\uc790 \uc1a1\uc7a5, \uc138\uae08 \uc2e0\uace0\uc11c \ubc0f \uc138\uae08 \uc815\uc0b0 \uc804\ubb38.<\/li>\n<li>\uc9c0\ubd84 \ubc0f \uc8fc\uc8fc \ud68c\uacc4: \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc804\ubb38\uc73c\ub85c \ud558\uba70, \uc8fc\uc8fc \uba85\ubd80, \uc8fc\uac00 \ubcc0\ub3d9, \ubc30\ub2f9\uae08 \uc9c0\uae09 \ub4f1\uc744 \uc0c1\uc138\ud558\uac8c \ucd94\uc801\ud569\ub2c8\ub2e4.<\/li>\n<li>\ub9e4\uc785\ucc44\ubb34 \ubc0f \uc7ac\uace0\uad00\ub9ac \ub2f4\ub2f9\uc790: \uae30\uc5c5\uc758 \ud604\uae08 \uc720\uc785 \ubc0f \uc720\ucd9c\uacfc \uc720\ud615\uc790\uc0b0\uc744 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>2025\ub144\uc5d0\ub294 ERP\uc640 \ud074\ub77c\uc6b0\ub4dc \uae30\ubc18 \ud68c\uacc4 \uc194\ub8e8\uc158\uc774 \ub4f1\uc7a5\ud558\uc5ec \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc5ec\ub7ec \ubd80\uc11c\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ub370\uc774\ud130\uac00 \ud68c\uacc4 \ubd80\uc11c\ub85c \uc790\ub3d9\uc73c\ub85c \uc720\uc785\ub420 \uac83\uc774\uba70, \uc218\ub3d9 \ub370\uc774\ud130 \uc785\ub825\uc73c\ub85c \uc778\ud55c \uc624\ub958\uac00 \ucd5c\uc18c\ud654\ub420 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_nghiep_vu_ke_toan_cong_ty_co_phan_theo_Thong_tu_992025TT-BTC\"><\/span>99\/2025\/TT-BTC \uacf5\ubb38\uc5d0 \ub530\ub978 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \uc2e4\ubb34 \uc9c0\uce68<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ud68c\ub78c 99\/2025\/TT-BTC\ub294 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ubc0f \uae30\ub85d \uc6d0\uce59\uc5d0 \ub300\ud55c \uc811\uadfc \ubc29\uc2dd\uc5d0 \ud68d\uae30\uc801\uc778 \ubcc0\ud654\ub97c \ub3c4\uc785\ud569\ub2c8\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uc758 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud68c\uacc4 \uc2dc\uc2a4\ud15c: \uc77c\ubd80 \uacc4\uc815 \ucf54\ub4dc\uac00 \ucd5c\uc2e0 \uae08\uc735 \uc790\uc0b0 \uc720\ud615\uc744 \ubcf4\ub2e4 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \uc870\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud574\ub2f9 \uacf5\ubb38\uc774 \uc644\uc804\ud788 \ubc1c\ud6a8\ub418\uae30 \uc804\uc5d0 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0c8\ub85c\uc6b4 \uacc4\uc815 \ubc94\uc8fc\uc5d0 \ub9de\uac8c \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uad6c\uccb4\uc801\uc778 \uc790\ubcf8 \ucd9c\uc790 \uc808\ucc28: \ube44\ud654\ud3d0\uc131 \uc790\uc0b0\uc744 \ucd9c\uc790\ud558\ub294 \uacbd\uc6b0 \uc804\ubb38 \uae30\uad00\uc758 \ud3c9\uac00\uac00 \ud544\uc694\ud558\uba70, \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ubd80\uc11c\ub294 \ucd9c\uc790 \uc2dc\uc810\uc758 \uc2e4\uc81c \uac00\uce58\ub97c \uc815\ud655\ud558\uac8c \uae30\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc2e4\uc9c8 \uc6b0\uc120\uc758 \uc6d0\uce59: \uc774\ub294 2025\ub144 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4\uc758 \ud575\uc2ec \uc6d0\uce59\uc785\ub2c8\ub2e4. \uac70\ub798\uac00 \ub9e4\ub9e4\uc758 \ud615\ud0dc\ub97c \ub760\uc9c0\ub9cc \uc2e4\uc9c8\uc801\uc73c\ub85c \ub300\ucd9c\uc778 \uacbd\uc6b0, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc774\ub97c \ub300\ucd9c\ub85c \uae30\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_va_trinh_bay_bao_cao_tai_chinh_cho_cong_ty_co_phan\"><\/span>\uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uace0 \uc81c\uc2dc\ud558\ub294 \uacfc\uc815.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7041\" aria-describedby=\"caption-attachment-7041\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7041\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-va-trinh-bay-bao-cao-tai-chinh-cho-cong-ty-co-phan.jpg\" alt=\"Quy tri\u0300nh la\u0323\u0302p va\u0300 tri\u0300nh ba\u0300y ba\u0301o ca\u0301o ta\u0300i chi\u0301nh cho co\u0302ng ty co\u0302\u0309 pha\u0302\u0300n\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-va-trinh-bay-bao-cao-tai-chinh-cho-cong-ty-co-phan.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-va-trinh-bay-bao-cao-tai-chinh-cho-cong-ty-co-phan-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-va-trinh-bay-bao-cao-tai-chinh-cho-cong-ty-co-phan-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-va-trinh-bay-bao-cao-tai-chinh-cho-cong-ty-co-phan-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7041\" class=\"wp-caption-text\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uace0 \uc81c\uc2dc\ud558\ub294 \uacfc\uc815.<\/figcaption><\/figure>\n<p>\uc7ac\ubb34 \ubcf4\uace0 \uc2dc\uc2a4\ud15c\uc740 \uae30\uc5c5\uc758 \uc5bc\uad74\uc744 \ub300\uc911\uc5d0\uac8c \ubcf4\uc5ec\uc8fc\ub294 \uac83\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud45c\uc900 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uae30 \uc704\ud574 \ub2e4\uc74c \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ubcf4\uc870\uc6d0\uc7a5\uacfc \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc758 \uc790\ub8cc\ub97c \ucde8\ud569\ud558\uc5ec \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc640 \uc190\uc775\uacc4\uc0b0\uc11c\ub97c \uc791\uc131\ud569\ub2c8\ub2e4.<\/li>\n<li>\ud604\uae08\ud750\ub984\ud45c\ub97c \uc791\uc131\ud558\uba74 \uc2e4\uc81c \ud604\uae08 \uc720\uc785\uacfc \uc720\ucd9c\uc744 \ud30c\uc545\ud560 \uc218 \uc788\uc5b4 \ud22c\uc790\uc790\ub4e4\uc774 \uae30\uc5c5\uc758 \uc720\ub3d9\uc131\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/li>\n<li>\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85 \uc8fc\uc11d \uc791\uc131: \uc774\ub294 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc790\ubcf8, \uc6b0\ubc1c \ubd80\ucc44 \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\uc758 \uc911\uc694\ud55c \ubcc0\ub3d9 \uc0ac\ud56d\uc744 \uc124\uba85\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\ucc38\uace0: \uc138\ubb34 \ubc0f \ud1b5\uacc4 \ub2f9\uad6d\uc5d0 \uc5f0\ub840 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uae30\ud55c\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 90\uc77c\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc0c1\uc7a5 \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uaddc\uc815\ub41c \uae30\ud55c\ubcf4\ub2e4 \uc77c\ucc0d \uc815\ubcf4\ub97c \uacf5\uac1c\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_cong_viec_ke_toan_can_hoan_tat_trong_90_ngay_dau_thanh_lap\"><\/span>\ud68c\uc0ac \uc124\ub9bd \ud6c4 \uccab 90\uc77c \uc774\ub0b4\uc5d0 \uc644\ub8cc\ud574\uc57c \ud560 \ud68c\uacc4 \uc5c5\ubb34 \uccb4\ud06c\ub9ac\uc2a4\ud2b8.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc8fc\uc2dd\ud68c\uc0ac \uc124\ub9bd \ucd08\uae30 \ub2e8\uacc4\ub294 \uc870\uc9c1 \uad6c\uc870\uc758 \ubd88\uc548\uc815\uc131\uc73c\ub85c \uc778\ud574 \ud68c\uacc4 \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uae30 \uc26c\uc6b4 \uc2dc\uae30\uc785\ub2c8\ub2e4. \uc544\ub798\ub294 \uac04\uacfc\ud574\uc11c\ub294 \uc548 \ub420 \uc911\uc694\ud55c \uc5c5\ubb34 \ubaa9\ub85d\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc804\uc790 \uc138\uae08 \uc2e0\uace0\ub97c \uc6a9\uc774\ud558\uac8c \ud558\uae30 \uc704\ud574 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \ub4f1\ub85d\ud558\uace0 \ub514\uc9c0\ud138 \uc11c\uba85\uc744 \uad6c\ub9e4\ud558\uc138\uc694.<\/li>\n<li>\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc138\ub97c \uad6d\uac00 \uc608\uc0b0\uc5d0 \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\ubc95\ub839 70\/2025\/ND-CP\uc5d0 \ub530\ub978 \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9\uc5d0 \ub300\ud55c \uace0\uc9c0 \ubc0f \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc704\ud55c \ub514\uc9c0\ud138\ud654\ub41c \ubb38\uc11c \uc800\uc7a5 \uc808\ucc28 \uc218\ub9bd.<\/li>\n<li>\ud68c\uc0ac \uba85\uc758\uc758 \uc740\ud589 \uacc4\uc88c\ub97c \uac1c\uc124\ud558\uace0 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uae30\uad00\uc5d0 \uacc4\uc88c\ub97c \ub4f1\ub85d\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\ucc3d\ub9bd \uc8fc\uc8fc\ub4e4\uc758 \uc790\ubcf8 \ucd9c\uc790 \uc11c\ub958\ub97c \uc791\uc131\ud558\uc5ec \uae30\uc5c5\ubc95\uc5d0\uc11c \uc694\uad6c\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c 90\uc77c \uc774\ub0b4\uc5d0 \uc790\ubcf8\uae08\uc774 \uc804\uc561 \ucd9c\uc790\ub418\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_ve_thue_va_quan_tri_rui_ro\"><\/span>\uc138\uae08 \ubc0f \uc704\ud5d8 \uad00\ub9ac\uc640 \uad00\ub828\ub41c \uc911\uc694\ud55c \uace0\ub824 \uc0ac\ud56d.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \uc6b4\uc601\uc5d0\uc11c \uc138\uae08 \uc704\ud5d8\uc740 \ud56d\uc0c1 \ucd5c\uc6b0\uc120 \uacfc\uc81c\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc5d0 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc790\ubcf8\uae08 \ub0a9\uc785 \uae30\ud55c \uad00\ub9ac: \uc8fc\uc8fc\uac00 90\uc77c \uc774\ub0b4\uc5d0 \uc804\uc561\uc744 \ub0a9\uc785\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0, \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ubd80\uc11c\ub294 \ub4f1\ub85d \uc790\ubcf8\uae08\uc744 \uc904\uc774\ub294 \uc808\ucc28\uc5d0 \ub300\ud574 \uc870\uc5b8\ud574\uc57c \ud569\ub2c8\ub2e4. \uc7a5\ubd80\uc5d0 \ud5c8\uc704 \uc790\ubcf8\uae08 \uc218\uce58\ub97c \uc720\uc9c0\ud558\ub294 \uac83\uc740 \ub9c9\ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\ubc30\ub2f9\uae08\uc5d0 \ub300\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138: \uae30\uc5c5\uc740 \uac1c\uc778 \uc8fc\uc8fc\uc5d0\uac8c \ubc30\ub2f9\uae08\uc744 \uc9c0\uae09\ud560 \ub54c \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \uacf5\uc81c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc5f0\uac04 \uc138\uae08 \uc815\uc0b0\uc744 \uc704\ud574 \uc774 \uc138\uae08 \ub0a9\ubd80 \uc601\uc218\uc99d\uc744 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\ub9e4\uc785 \uc1a1\uc7a5\uc758 \uc720\ud6a8\uc131: 2025\ub144\ubd80\ud130 \uc804\uc790\uc0c1\uac70\ub798 \uc1a1\uc7a5 \uad00\ub9ac\uac00 \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9d0\uc5d0 \ub530\ub77c, \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ube44\uc6a9\uc744 \uae30\ub85d\ud558\uae30 \uc804\uc5d0 \uc138\ubb34 \ud3ec\ud138\uc5d0\uc11c \ud30c\ud2b8\ub108\uc758 \uc601\uc5c5 \uc0c1\ud0dc\ub97c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_chuyen_doi_so_trong_ke_toan_cong_ty_co_phan_2025\"><\/span>2025\ub144 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ubd84\uc57c\uc758 \ub514\uc9c0\ud138 \uc804\ud658 \ud2b8\ub80c\ub4dc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ud68c\uacc4\ub294 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud788 &quot;\uae30\ub85d\uc744 \uc720\uc9c0\ud558\ub294&quot; \uc5c5\ubb34\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0, \uc8fc\uc2dd\ud68c\uc0ac\uc5d0\uc11c \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \ubd84\uc11d\ud558\ub294 \ubd80\uc11c\ub85c \ubc1c\uc804\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>AI \uc751\uc6a9 \uc0ac\ub840: \uc778\uacf5\uc9c0\ub2a5 \uc54c\uace0\ub9ac\uc998\uc740 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \uc740\ud589 \uac70\ub798\ub97c \uc790\ub3d9\uc73c\ub85c \ub300\uc870\ud558\uace0 \uae08\uc735 \uc0ac\uae30 \uc9d5\ud6c4\ub97c \uac10\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/li>\n<li>\uc2e4\uc2dc\uac04 \ud68c\uacc4: \uc6d4\ub9d0\uae4c\uc9c0 \ubcf4\uace0\uc11c\ub97c \uae30\ub2e4\ub9b4 \ud544\uc694 \uc5c6\uc774, 2025 \uae30\uc5c5 \ud68c\uacc4 \uc9c0\uc6d0 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc0ac\uc5c5 \uacb0\uacfc\ub97c \uc989\uc2dc \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\ud074\ub77c\uc6b0\ub4dc \ub370\uc774\ud130 \ubcf4\uc548: \ud074\ub77c\uc6b0\ub4dc\uc5d0 \ubb38\uc11c\ub97c \uc800\uc7a5\ud558\uba74 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \uc608\uae30\uce58 \ubabb\ud55c \uc0c1\ud669 \ubc1c\uc0dd \uc2dc \ub370\uc774\ud130 \uc190\uc2e4\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ke_toan_cong_ty_co_phan\"><\/span>\uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4\uc5d0 \uad00\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc218\uc775\uc774 \uc5c6\ub294 \uc2e0\uc124 \uc8fc\uc2dd\ud68c\uc0ac\ub3c4 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694? \ub124. \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc815\uae30\uc801\uc778 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08\uc744 \ubc30\ub2f9\uae08\uc73c\ub85c \uc9c0\uae09\ud560 \uc218 \uc788\uc744\uae4c\uc694? \uc6d0\uce59\uc801\uc73c\ub85c \uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08\uc740 \uc8fc\uc8fc\uac00 \ucd9c\uc790\ud55c \uc790\ubcf8\uae08\uc774\uba70, \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4\uc5d0\uc11c\ub294 \uc138\ud6c4\uc774\uc775\ucc98\ub7fc \uc9c1\uc811\uc801\uc778 \ubc30\ub2f9\uae08 \uc9c0\uae09\uc774 \uc544\ub2cc \uc815\uad00\uc0c1 \uc790\ubcf8\uae08 \uc99d\uac00\ubd84\uc73c\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/p>\n<p>\uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4\ucc45\uc784\uc790\ub294 \uc804\ubb38 \uc790\uaca9\uc99d\uc774 \ud544\uc694\ud55c\uac00\uc694? \ud68c\uacc4\ubc95\uc5d0 \ub530\ub974\uba74 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4\ucc45\uc784\uc790\ub294 \ud68c\uacc4\ucc45\uc784\uc790 \uad50\uc721 \uc218\ub8cc\uc99d\uacfc \ucda9\ubd84\ud55c \uc2e4\ubb34 \uacbd\ub825\uc744 \uac16\ucd94\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\ub05d\ub0b4\ub2e4<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4\ub294 \uaf3c\uaf3c\ud568, \uc815\uc9c1\ud568, \uadf8\ub9ac\uace0 \ubc95\ub960 \uc9c0\uc2dd\uc744 \ub04a\uc784\uc5c6\uc774 \uc5c5\ub370\uc774\ud2b8\ud558\ub294 \ub2a5\ub825\uc744 \uc694\uad6c\ud558\ub294 \uc804\ubb38 \ubd84\uc57c\uc785\ub2c8\ub2e4. 2025\ub144\uc5d0\ub294 \uae30\uc220\uc758 \ubc1c\uc804\uacfc \uc815\ubd80 \uc2dc\ud589\ub839 99\ud638\uc5d0 \ub530\ub978 \uc0c8\ub85c\uc6b4 \uaddc\uc815 \ub355\ubd84\uc5d0 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4\uac00 \ub354\uc6b1 \ud22c\uba85\ud558\uace0 \ud6a8\uc728\uc801\uc73c\ub85c \uac1c\uc120\ub420 \uac83\uc785\ub2c8\ub2e4. \uc774 \uae00\uc774 \uc5ec\ub7ec\ubd84\uc758 \uc5c5\ubb34\uc5d0 \ub354\uc6b1 \uc790\uc2e0\uac10\uc744 \ubd88\uc5b4\ub123\uc5b4 \uc904 \uc720\uc6a9\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud588\uae30\ub97c \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n<p><strong>\ucc38\uace0 \uc790\ub8cc \ucd9c\ucc98:<\/strong><\/p>\n<ul>\n<li>\uc7ac\ubb34\ubd80\uc758 \ud68c\ub78c 99\/2025\/TT-BTC\ub294 \uae30\uc5c5\uc758 \ud68c\uacc4 \uccb4\uacc4\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/li>\n<li>\ubc95\ub839 70\/2025\/ND-CP\ub294 \uc804\uc790 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uaddc\uc815\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/li>\n<li>\ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638 \ubc0f 2024\ub144 \uac1c\uc815 \ubc0f \ucd94\uac00 \uc0ac\ud56d.<\/li>\n<li>PwC \ubca0\ud2b8\ub0a8\uc758 &quot;\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc0ac\uc5c5\ud558\uae30 2025&quot; \ud68c\uacc4 \ubc0f \uac10\uc0ac \uaddc\uc815 \uc870\uc0ac \ubcf4\uace0\uc11c.<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-15\" 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\uad6c 43\ubc88\uac00 19A\ud638<\/li>\n<li aria-level=\"1\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\uc774\uba54\uc77c: man@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><span id=\"Cac_dich_vu_khac\" class=\"ez-toc-section\"><\/span>\uae30\ud0c0 \uc11c\ube44\uc2a4<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\uac10\uc0ac:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/a><\/li>\n<li aria-level=\"1\">\ud68c\uacc4 \ubc0f \uc138\ubb34:\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc138\uae08 \ubcf4\uace0\uc11c<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc774\uc804\uac00\uaca9 \uc790\ubb38<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/a><\/li>\n<li aria-level=\"1\">\ubc95\uc801 \uce21\uba74:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\ucde8\uc5c5 \ud5c8\uac00 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc778\uc99d \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\ud22c\uc790 \uc99d\uba85\uc11c\u00a0<\/a><\/li>\n<li aria-level=\"1\">\ub2e4\ub978:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/li>\n<\/ul>\n<p>\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a>\u00a0\u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 lo\u1ea1i h\u00ecnh k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9 v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn v\u1ed1n \u0111i\u1ec1u l\u1ec7, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 chi tr\u1ea3 c\u1ed5 t\u1ee9c. Theo c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t t\u1eeb Lu\u1eadt K\u1ebf to\u00e1n s\u1eeda \u0111\u1ed5i 2024 v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, c\u00e1c doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7040,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7038","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\/7038","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=7038"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7038\/revisions"}],"predecessor-version":[{"id":7042,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7038\/revisions\/7042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7040"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}