{"id":7111,"date":"2025-12-30T18:30:59","date_gmt":"2025-12-31T01:30:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7111"},"modified":"2025-12-30T18:30:59","modified_gmt":"2025-12-31T01:30:59","slug":"quy-trinh-ke-toan-doanh-nghiep-vua-va-nho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/","title":{"rendered":"\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815 7\ub2e8\uacc4"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \ud68c\uacc4 \ubc95\uaddc\uc640 \ube60\ub978 \ub514\uc9c0\ud138 \uc804\ud658 \uc18d\uc5d0\uc11c \uc911\uc18c\uae30\uc5c5(SME)\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \ub2e8\uc21c\ud55c \uae30\ub85d \uc720\uc9c0\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0 \uc7ac\ubb34 \uad00\ub9ac \ubc0f \uc704\ud5d8 \ud1b5\uc81c\uc758 \uae30\ubc18\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ucd5c\uc2e0 \ubc95\uc801 \uadfc\uac70\uc640 7\ub2e8\uacc4 \uc2e4\ud589 \ubc29\uc548, \uc138\ubb34 \ud68c\uacc4, \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958, 2026\ub144 \ud68c\uacc4 \ud2b8\ub80c\ub4dc\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 2026\ub144 \uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud45c\uc900 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uc5d0 \ub300\ud55c \ud3ec\uad04\uc801\uc774\uace0 \ucd5c\uc2e0\uc774\uba70 \uc2e4\uc6a9\uc801\uc778 \uac1c\uc694\ub97c \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\uc774 \ud569\ubc95\uc801\uc73c\ub85c \uc6b4\uc601\ud558\uace0 \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \uc720\uc9c0\ud558\uba70 \ube44\uc988\ub2c8\uc2a4 \ud6a8\uc728\uc131\uc744 \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Tam_quan_trong_cua_quy_trinh_ke_toan_chuan_trong_ky_nguyen_so_2026\" >\ub514\uc9c0\ud138 \uc2dc\ub300\uc758 \ud45c\uc900\ud654\ub41c \ud68c\uacc4 \uad00\ud589\uc758 \uc911\uc694\uc131 (2026\ub144)<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Tieu_chi_xac_dinh_SME_nam_2026\" >2026\ub144 \uc911\uc18c\uae30\uc5c5 \uc815\uc758 \uae30\uc900<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Khung_phap_ly_ke_toan_danh_cho_SME\" >\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \ubc95\uc801 \uccb4\uacc4<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Chi_tiet_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho_SME\" >\uc911\uc18c\uae30\uc5c5(SMEs)\uc744 \uc704\ud55c \uc0c1\uc138 \ud68c\uacc4 \uc808\ucc28.<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_1_Thu_thap_va_Kiem_soat_Chung_tu_ke_toan\" >1\ub2e8\uacc4: \ud68c\uacc4 \ubb38\uc11c \uc218\uc9d1 \ubc0f \uad00\ub9ac<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_2_Phan_tich_nghiep_vu_va_Dinh_khoan\" >2\ub2e8\uacc4: \uc0ac\uc5c5 \ubd84\uc11d \ubc0f \ud68c\uacc4 \uc804\ud45c \uc791\uc131<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_3_Ghi_so_ke_toan_So_hoa_quy_trinh\" >3\ub2e8\uacc4: \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d (\uacfc\uc815\uc744 \ub514\uc9c0\ud138\ud654)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_4_Kiem_ke_tai_san_va_Doi_chieu_cuoi_ky\" >4\ub2e8\uacc4: \uc790\uc0b0 \uc7ac\uace0 \ubc0f \uae30\ub9d0 \uc7ac\uace0 \uc870\uc815<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_5_Thuc_hien_cac_but_toan_ket_chuyen_va_Khoa_so\" >5\ub2e8\uacc4: \ub9c8\uac10 \ubd84\uac1c\ub97c \ud558\uace0 \uc7a5\ubd80\ub97c \ud655\uc815\ud569\ub2c8\ub2e4.<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_6_Lap_Bao_cao_tai_chinh_BCTC\" >6\ub2e8\uacc4: \uc7ac\ubb34\uc81c\ud45c \uc791\uc131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_7_Luu_tru_va_Bao_mat_du_lieu_ke_toan\" >7\ub2e8\uacc4: \ud68c\uacc4 \ub370\uc774\ud130 \uc800\uc7a5 \ubc0f \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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Ke_toan_thue_trong_doanh_nghiep_SME\" >\uc911\uc18c\uae30\uc5c5 \uc138\ubb34 \ud68c\uacc4\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Cac_sac_thue_co_ban_va_uu_dai\" >\uae30\ubcf8\uc138\uc728 \ubc0f \uc6b0\ub300\uc138\uc728<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Nhung_sai_sot_pho_bien_trong_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho\" >\uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Xu_huong_ke_toan_SME_nam_2026\" >2026\ub144 \uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \ud2b8\ub80c\ub4dc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_quy_trinh_ke_toan_chuan_trong_ky_nguyen_so_2026\"><\/span><b>\ub514\uc9c0\ud138 \uc2dc\ub300\uc758 \ud45c\uc900\ud654\ub41c \ud68c\uacc4 \uad00\ud589\uc758 \uc911\uc694\uc131 (2026\ub144)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc744 \ub9de\uc544 \uc911\uc18c\uae30\uc5c5(SME)\uc5d0\uc11c \ud68c\uacc4\uc0ac\uc758 \uc5ed\ud560\uc740 \ud68d\uae30\uc801\uc778 \ubcc0\ud654\ub97c \ub9de\uc774\ud588\uc2b5\ub2c8\ub2e4. \ud68c\uacc4\ub294 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud788 \uc7a5\ubd80\uc5d0 \uc22b\uc790\ub97c \uae30\ub85d\ud558\ub294 \uac83\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0, \uc0ac\uc5c5\uc8fc\uc5d0\uac8c \uc804\ub7b5\uc801\uc778 \uc790\ubb38\uc744 \uc81c\uacf5\ud558\ub294 \uc5ed\ud560\ub85c \uc790\ub9ac\ub9e4\uae40\ud588\uc2b5\ub2c8\ub2e4. \uc798 \uad6c\ucd95\ub41c \uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \ud604\uae08 \ud750\ub984\uc758 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0, \uc138\uae08 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uba70, \ud22c\uc790 \uacb0\uc815\uc5d0 \ud544\uc694\ud55c \uc2dc\uc758\uc801\uc808\ud55c \ub370\uc774\ud130\ub97c \uc81c\uacf5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud2b9\ud788 2026\ub144\uc740 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \ubc95\uaddc \uccb4\uacc4\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \uc804\ud658\uc810\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uc815\ubd80\uac00 \ud604\uae08 \ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub418\ub294 \uc804\uc790 \uc1a1\uc7a5\uacfc \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \ud1b5\ud574 \ucd94\uc9c4\ud558\ub294 \ud3ec\uad04\uc801\uc778 \ub514\uc9c0\ud138\ud654 \ub178\ub825\uc5d0 \ud798\uc785\uc740 \uacb0\uacfc\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-46-2025-TT-BTC-sua-doi-cac-Thong-tu-linh-vuc-ke-toan-kiem-toan-de-day-manh-phan-cap-phan-quyen-662484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 46\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \uc774\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc911\uc18c\uae30\uc5c5\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\ub300\ud55c \ud6a8\uc728\uc801\uc73c\ub85c \uc6b4\uc601\ud558\uae30 \uc704\ud574 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5ed\ub7c9\uc744 \ud5a5\uc0c1\uc2dc\ucf1c\uc57c \ud568\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_SME_nam_2026\"><\/span><b>2026\ub144 \uc911\uc18c\uae30\uc5c5 \uc815\uc758 \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5(SME)\uc5d0 \ub300\ud55c \ud68c\uacc4 \uc808\ucc28\ub97c \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud558\ub824\uba74 \uae30\uc5c5\uc740 \uba3c\uc800 \uc2dc\ud589\ub839 80\/2021\/ND-CP\uc5d0 \ub530\ub77c \uae30\uc5c5 \uaddc\ubaa8 \ubc94\uc8fc\ub97c \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \ubd84\ub958\ub294 \ud68c\uacc4 \uccb4\uacc4 \ubc0f \uad00\ub828 \uc138\uc81c \ud61c\ud0dd\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc18c\uaddc\ubaa8 \uae30\uc5c5: \uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 30\uc5b5 VND \ubbf8\ub9cc\uc774\uac70\ub098 \uc5f0\ud3c9\uade0 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uc9c1\uc6d0\uc774 10\uba85\uc744 \ub118\uc9c0 \uc54a\ub294 \uae30\uc5c5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5: \uc5f0\ub9e4\ucd9c 500\uc5b5 VND \ubbf8\ub9cc \ub610\ub294 \uc790\ubcf8\uae08 200\uc5b5 VND \ubbf8\ub9cc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5: \uc5f0\ub9e4\ucd9c 2,000\uc5b5 VND \ubbf8\ub9cc \ub610\ub294 \uc790\ubcf8\uae08 1,000\uc5b5 VND \ubbf8\ub9cc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc758 \uacbd\uc6b0, \uc0ac\uc5c5 \uc720\ud615\ubcc4\ub85c \ud68c\uacc4 \ucc98\ub9ac\uc758 \uc138\ubd80 \uc218\uc900\uc5d0 \ub300\ud55c \uc694\uad6c \uc0ac\ud56d\uc774 \ub2e4\ub985\ub2c8\ub2e4. \ud2b9\ud788 \uc678\uad6d\uc778 \ud22c\uc790\uac00 \uc788\ub294 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0, \ucd94\uac00\uc801\uc778 \uc0c1\ub2f4\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-fdi\/\"> <span style=\"font-weight: 400;\">FDI \uae30\uc5c5 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uc774\uc804\uac00\uaca9 \uaddc\uc815 \ubc0f \uad6d\uc81c\uc7ac\ubb34\ubcf4\uace0\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc774\ud574\ub97c \uc5bb\uae30 \uc704\ud568\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ke_toan_danh_cho_SME\"><\/span><b>\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \ubc95\uc801 \uccb4\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7114\" aria-describedby=\"caption-attachment-7114\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7114\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u00e1p d\u1ee5ng cho quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7114\" class=\"wp-caption-text\">\uc911\uc18c\uae30\uc5c5\uc758 \ud68c\uacc4 \uc808\ucc28\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \uccb4\uacc4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud604\uc7ac \uc911\uc18c\uae30\uc5c5\uc740 \uc8fc\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \uaddc\uc815\uc5d0 \ub530\ub77c \uc6b4\uc601\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 133\/2016\/TT-BTC: \uc774\ub294 \uc911\uc18c\uae30\uc5c5\uc758 \ud604\ud589 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0 \ub300\ud55c &quot;\uc9c0\uce68&quot; \uc5ed\ud560\uc744 \ud558\uba70, \uacc4\uc815\uacfc\ubaa9\ud45c \ubc0f \ubcf4\uace0\ub97c \uac04\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 46\/2025\/TT-BTC: \ubb38\uc11c \uc591\uc2dd\uc758 \uc720\uc5f0\uc131\uc744 \ub192\uc774\uace0 \uc804\uc790 \ud68c\uacc4\ub97c \ucd09\uc9c4\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub450\uace0 \ud68c\ub78c 133\uc758 \uc5ec\ub7ec \uc870\ud56d\uc744 \uac1c\uc815\ud558\uba70, \uac1c\uc815 \uc0ac\ud56d\uc740 2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC: \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 2025\ub144\ubd80\ud130 \uae30\uc874 \uaddc\uc815\uc744 \ub300\uccb4\ud560 \uc608\uc815\uc785\ub2c8\ub2e4. \ub2e4\ub9cc, \uae30\uc5c5\ub4e4\uc740 \uc6d0\ud65c\ud55c \uc804\ud658\uc744 \uc704\ud574 2026\ub144\uae4c\uc9c0 \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uc744 \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uae30\uc5c5\uc774 \uc5b4\ub5a4 \uc911\uc18c\uae30\uc5c5 \uc720\ud615\uc5d0 \uc18d\ud558\ub294\uc9c0, \uadf8\ub9ac\uace0 \uadf8\uc5d0 \uc0c1\uc751\ud558\ub294 \ud68c\uacc4 \uccb4\uacc4\ub97c \uba85\ud655\ud788 \ud30c\uc545\ud55c \ud6c4\uc5d0\ub294, \uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uc2e4\uc81c \uc6b4\uc601\uc5d0 \uc788\uc5b4 \uc815\ud655\ud558\uace0 \uc644\ubcbd\ud558\uba70 \ud6a8\uc728\uc801\uc73c\ub85c \uad6c\ud604\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubc95\uc801 \uae30\ubc18 \uc704\uc5d0 \uae30\uc5c5\uc740 \uad6c\uccb4\uc801\uc774\uace0 \uccb4\uacc4\uc801\uc774\uba70 \uc801\uc6a9\ud558\uae30 \uc26c\uc6b4 \ud504\ub85c\uc138\uc2a4\ub97c \ud544\uc694\ub85c \ud569\ub2c8\ub2e4. \ub2e4\uc74c \uc139\uc158\uc5d0\uc11c\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uae30\uc5c5 \uc18c\uc720\uc8fc\uac00 \ubb38\uc11c\ubd80\ud130 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc804\uccb4 \ud68c\uacc4 \uc8fc\uae30\ub97c \uad00\ub9ac\ud560 \uc218 \uc788\ub3c4\ub85d 7\ub2e8\uacc4\ub85c \uad6c\uc131\ub41c \uc911\uc18c\uae30\uc5c5 \ud45c\uc900 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uc790\uc138\ud788 \ubd84\uc11d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho_SME\"><\/span><b>\uc911\uc18c\uae30\uc5c5(SMEs)\uc744 \uc704\ud55c \uc0c1\uc138 \ud68c\uacc4 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7113\" aria-describedby=\"caption-attachment-7113\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7113\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg\" alt=\"Quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7113\" class=\"wp-caption-text\">\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc808\ucc28<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \uacac\uace0\ud55c \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud558\ub824\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c 7\ub2e8\uacc4 \uc0ac\uc774\ud074\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Thu_thap_va_Kiem_soat_Chung_tu_ke_toan\"><\/span><b>1\ub2e8\uacc4: \ud68c\uacc4 \ubb38\uc11c \uc218\uc9d1 \ubc0f \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \ucd9c\ubc1c\uc810\uc785\ub2c8\ub2e4. \ubaa8\ub4e0 \uacbd\uc81c \uac70\ub798\ub294 \ubb38\uc11c\ub85c \uae30\ub85d\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c\ucd9c \uc11c\ub958: \uc804\uc790 \uc1a1\uc7a5(\uad6d\uc138\uccad \ud3ec\ud138\uc5d0\uc11c \uc720\ud6a8\uc131 \ud655\uc778), \ucc3d\uace0 \uc785\uace0\uc99d, \uc778\uc218\uc778\uacc4 \uae30\ub85d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\ub825 \ubb38\uc11c: \ud310\ub9e4 \uc1a1\uc7a5, \ub0a9\ud488\uc11c, \uacbd\uc81c \uacc4\uc57d\uc11c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 \uc2e0\uaddc \uae30\ub2a5: \ud68c\ub78c 46\/2025\/TT-BTC\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 \uc790\uccb4 \ubb38\uc11c \ud15c\ud50c\ub9bf\uc744 \ub514\uc790\uc778\ud560 \uc218 \uc788\uc9c0\ub9cc, \ubb38\uc11c \uba85\uce6d, \ubc88\ud638, \ub0a0\uc9dc, \uc0ac\uc5c5\uccb4\uba85\/\uc8fc\uc18c, \uac70\ub798 \ub0b4\uc6a9, \uc218\ub7c9\/\ub2e8\uac00\/\ucd1d\uc561, \uad00\ub828 \ub2f9\uc0ac\uc790 \uc11c\uba85 \ub4f1 7\uac00\uc9c0 \uc694\uc18c\ub97c \ubaa8\ub450 \ud3ec\ud568\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_tich_nghiep_vu_va_Dinh_khoan\"><\/span><b>2\ub2e8\uacc4: \uc0ac\uc5c5 \ubd84\uc11d \ubc0f \ud68c\uacc4 \uc804\ud45c \uc791\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc720\ud6a8\ud55c \uc11c\ub958\ub97c \uc811\uc218\ud55c \ud6c4, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud574\ub2f9 \uacc4\uc815\uc744 \uacb0\uc815\ud558\uae30 \uc704\ud55c \ubd84\uc11d\uc744 \uc9c4\ud589\ud569\ub2c8\ub2e4. \uc2dc\ud589\ub839 133\ud638\uc5d0 \ub530\ub77c \uc911\uc18c\uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c\ub294 \uacc4\uc815\uacfc\ubaa9\ud45c\uac00 \uc0c1\ub2f9\ud788 \uac04\uc18c\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 111\ubc88 \uacc4\uc815(\ud604\uae08), 112\ubc88 \uacc4\uc815(\uc740\ud589 \uc608\uae08), 152\ubc88 \uacc4\uc815(\uc6d0\uc790\uc7ac), 156\ubc88 \uacc4\uc815(\uc0c1\ud488) \ubc0f 642\ubc88 \uacc4\uc815(\uc0ac\uc5c5 \uad00\ub9ac \ube44\uc6a9)\uacfc \uac19\uc740 \uacc4\uc815\uc5d0 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc98\uc74c\ubd80\ud130 \uc815\ud655\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub97c \ud558\uba74 \ud68c\uacc4 \uae30\uac04 \ub9d0 \uacb0\uc0b0 \uacfc\uc815\uc744 \uc2e0\uc18d\ud558\uac8c \uc9c4\ud589\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Ghi_so_ke_toan_So_hoa_quy_trinh\"><\/span><b>3\ub2e8\uacc4: \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d (\uacfc\uc815\uc744 \ub514\uc9c0\ud138\ud654)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \uc911\uc18c\uae30\uc5c5(SME)\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uac00 \ub300\ubd80\ubd84 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uae30\ubc18 \uae30\ub85d \uad00\ub9ac\ub85c \uc804\ud658\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc778 \ud615\ud0dc\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc77c\ubc18 \ub85c\uadf8: \ubaa8\ub4e0 \uac70\ub798 \ub0b4\uc5ed\uc744 \uc2dc\uac04 \uc21c\uc11c\ub300\ub85c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd1d\uacc4\uc815\uc6d0\uc7a5: \uac01 \ud68c\uacc4 \uacc4\uc815\uc5d0 \ub530\ub77c \uae30\uc5c5 \uac70\ub798\ub97c \uccb4\uacc4\ud654\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\uc138 \uc6d0\uc7a5: \uac01 \ucc44\ubb34\uc790\uc640 \uc7ac\uace0 \ud488\ubaa9\uc744 \uc0c1\uc138\ud558\uac8c \ucd94\uc801\ud569\ub2c8\ub2e4. \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \ubd84\uac1c\uc7a5\uc5d0\uc11c \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc73c\ub85c \ub370\uc774\ud130\ub97c \uc790\ub3d9\uc73c\ub85c \uc804\uc1a1\ud568\uc73c\ub85c\uc368 \uc218\uc791\uc5c5 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Kiem_ke_tai_san_va_Doi_chieu_cuoi_ky\"><\/span><b>4\ub2e8\uacc4: \uc790\uc0b0 \uc7ac\uace0 \ubc0f \uae30\ub9d0 \uc7ac\uace0 \uc870\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\uace0 \uc2e4\uc0ac \ub2e8\uacc4\uac00 \ub204\ub77d\ub41c \uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \ubd80\uc815\ud655\ud55c \uc7ac\ubb34 \ubcf4\uace0\ub85c \uc774\uc5b4\uc9c0\uae30 \uc27d\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uae08 \uc7ac\uace0 \uc870\uc0ac\ub97c \ub9e4\uc77c \ub610\ub294 \ub9e4\uc8fc \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc740\ud589 \uba85\uc138\uc11c\ub098 \ud1b5\uc7a5\uc744 \ud1b5\ud574 \uc740\ud589 \uacc4\uc88c \uc794\uc561\uc744 \ube44\uad50\ud574 \ubcf4\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc778 \uc7ac\uace0 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc5ec \uc190\uc0c1\ub418\uac70\ub098 \ub178\ud6c4\ud654\ub41c \uc81c\ud488\uacfc \uad00\ub828\ub41c \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uac1d\uc5d0\uac8c \uc9c0\uae09\ud574\uc57c \ud560 \uacc4\uc815(\uacc4\uc815 131)\uacfc \uacf5\uae09\uc5c5\uccb4\uc5d0\uac8c \uc9c0\uae09\ud574\uc57c \ud560 \uacc4\uc815(\uacc4\uc815 331)\uc5d0 \ub300\ud55c \ub300\uc870\ud45c\ub97c \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Thuc_hien_cac_but_toan_ket_chuyen_va_Khoa_so\"><\/span><b>5\ub2e8\uacc4: \ub9c8\uac10 \ubd84\uac1c\ub97c \ud558\uace0 \uc7a5\ubd80\ub97c \ud655\uc815\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \uae30\uac04(\uc6d4\/\ubd84\uae30\/\uc5f0\ub3c4) \ub9d0\uc5d0 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uacb0\uc0b0 \ubd84\uac1c\ub97c \uc218\ud589\ud558\uc5ec \uc0ac\uc5c5 \uacb0\uacfc\ub97c \ud655\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc775(\uacc4\uc815 511)\uacfc \uae30\ud0c0 \uc18c\ub4dd(\uacc4\uc815 711)\uc744 \uacc4\uc815 911\ub85c \uc774\uccb4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube44\uc6a9(\uacc4\uc815 632, 642, 811)\uc744 \uacc4\uc815 911\ub85c \uc774\uccb4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc21c\uc774\uc775 \uacc4\uc0b0 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138 \ud68c\uacc4 \ucc98\ub9ac(\uacc4\uc815 821). \uc774\ub294 \uc911\uc18c\uae30\uc5c5\uc758 \uc7ac\ubb34 \ubcf4\uace0\uc5d0 \ud544\uc694\ud55c \ub370\uc774\ud130\ub97c \ud655\ubcf4\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \ud68c\uacc4 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Lap_Bao_cao_tai_chinh_BCTC\"><\/span><b>6\ub2e8\uacc4: \uc7ac\ubb34\uc81c\ud45c \uc791\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Circular 133\uc744 \uc2e0\uccad\ud558\ub294 \uc911\uc18c\uae30\uc5c5\uc740 \ub2e4\uc74c\uc744 \ud3ec\ud568\ud558\ub294 \uc7ac\ubb34\uc81c\ud45c \uc138\ud2b8\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \ubcf4\uace0\uc11c(\uc591\uc2dd B01-DNN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uc2e4\uc801 \ubcf4\uace0\uc11c(\uc591\uc2dd B02-DNN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85 \uc8fc\uc11d(\uc591\uc2dd B09-DNN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc0c1\ud0dc\ud45c(\uc591\uc2dd F01-DNN). \uc911\uc18c\uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4\uc5d0 \uc138\ubb34\ub2f9\uad6d, \ud1b5\uacc4\uccad, \uc0ac\uc5c5\uc790\ub4f1\ub85d\uae30\uad00\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_7_Luu_tru_va_Bao_mat_du_lieu_ke_toan\"><\/span><b>7\ub2e8\uacc4: \ud68c\uacc4 \ub370\uc774\ud130 \uc800\uc7a5 \ubc0f \ubcf4\uc548<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc740 \uac01 \ud68c\uacc4 \uc8fc\uae30 \ub9d0\uc5d0 \uad00\ub828 \uae30\ub85d\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc601 \ubc0f \uad00\ub9ac\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ubb38\uc11c\ub294 \ucd5c\uc18c 5\ub144\uac04 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ucc98\ub9ac \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uc11c\ub958\ub294 \ucd5c\uc18c 10\ub144 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144 \ud074\ub77c\uc6b0\ub4dc \ud2b8\ub80c\ub4dc\uc5d0 \ubc1c\ub9de\ucdb0 \uae30\uc5c5\uc740 \ub370\uc774\ud130 \uc190\uc2e4 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 2\ub2e8\uacc4 \uc778\uc99d\uc744 \ud1b5\ud574 \ud074\ub77c\uc6b0\ub4dc \ucef4\ud4e8\ud305 \ud50c\ub7ab\ud3fc\uc5d0 \ub370\uc774\ud130\ub97c \ubc31\uc5c5\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc911\uc18c\uae30\uc5c5(SME)\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4 7\ub2e8\uacc4\ub97c \uc644\ubcbd\ud558\uac8c \uc774\ud589\ud558\uba74 \uae30\uc5c5\uc740 \ubb38\uc11c, \uc7a5\ubd80 \ubc0f \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \ucca0\uc800\ud788 \uad00\ub9ac\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ud22c\uba85\ud558\uace0 \ud45c\uc900\ud654\ub41c \uc7ac\ubb34 \ubcf4\uace0\uc11c \uc791\uc131\uc744 \uc704\ud55c \uacac\uace0\ud55c \uae30\ubc18\uc744 \ub9c8\ub828\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uac00 \uc9c4\uc815\uc73c\ub85c \ud6a8\uacfc\uc801\uc774\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub824\uba74 \uc138\ubb34 \ud68c\uacc4\ub97c \uc804\uccb4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ubd84\ub9ac\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ub2e4\uc74c \uc139\uc158\uc5d0\uc11c\ub294 2026\ub144 \uc911\uc18c\uae30\uc5c5\uc758 \uc138\ubb34 \ud68c\uacc4\ub97c \ubd84\uc11d\ud558\uace0 \uc8fc\uc694 \uc138\uae08, \uc2e0\uace0 \ubc0f \uc815\uc0b0 \uc77c\uc815, \uadf8\ub9ac\uace0 \uae30\uc5c5\uc774 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0 \uc138\uae08 \uc758\ubb34\ub97c \ubc95\uc801\uc73c\ub85c \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc911\uc694 \uc0ac\ud56d\uc744 \uba85\ud655\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_thue_trong_doanh_nghiep_SME\"><\/span><b>\uc911\uc18c\uae30\uc5c5 \uc138\ubb34 \ud68c\uacc4<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4\ub294 \uc911\uc18c\uae30\uc5c5(SME)\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uc5d0\uc11c \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud2b9\ud788 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_sac_thue_co_ban_va_uu_dai\"><\/span><b>\uae30\ubcf8\uc138\uc728 \ubc0f \uc6b0\ub300\uc138\uc728<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5(SME)\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \uae30\ubcf8\uc801\uc778 \uc138\ubc95\uacfc \uc801\uc6a9 \uac00\ub2a5\ud55c \uc6b0\ub300 \uc815\ucc45\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uc815\ud655\ud55c \uc138\uae08 \uc2e0\uace0, \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8 \ucd5c\uc18c\ud654, \uadf8\ub9ac\uace0 \ubc95\uc801 \uc138\uae08 \uc758\ubb34 \uc774\ud589 \ucd5c\uc801\ud654\ub97c \uc704\ud55c \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4. \ud2b9\ud788 \uc911\uc18c\uae30\uc5c5\uc774 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \uc138\uae08\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138: \ub300\ubd80\ubd84\uc758 \uc911\uc18c\uae30\uc5c5\uc740 \uacf5\uc81c \ubc29\uc2dd\uc744 \uc120\ud0dd\ud569\ub2c8\ub2e4(\uc138\uc728\uc740 10%\uc774\uba70, \uc77c\ubd80 \uc5c5\uc885\uc740 \uc9c0\uc6d0 \uc815\ucc45\uc5d0 \ub530\ub77c 8%\ub85c \uc778\ud558\ub429\ub2c8\ub2e4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138: \ud45c\uc900 \uc138\uc728\uc740 20%\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc18c\uaddc\ubaa8 \uae30\uc5c5\uc740 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uc7a5\ub824\ud558\uae30 \uc704\ud574 \ub354 \ub0ae\uc740 \uc6b0\ub300 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138: \uc2e0\uace0\ub294 (\uc138\uae08 \ub0a9\ubd80\uc561\uc774 \ub9ce\uc740 \uacbd\uc6b0) \ub9e4\uc6d4 \ub610\ub294 \ubd84\uae30\ubcc4\ub85c \ud574\uc57c \ud558\uba70, \ubaa8\ub4e0 \uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc5f0\uac04 \uc138\uae08 \uc815\uc0b0\uc744 \uc644\ub8cc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc758 \uc138\ubb34 \ud68c\uacc4 \uad00\ub828 \uaddc\uc815\uc740 \ubc95\ub960\ub85c \ube44\uad50\uc801 \uba85\ud655\ud558\uac8c \uc81c\uc2dc\ub418\uc5b4 \uc788\uc9c0\ub9cc, \ud604\uc2e4\uc5d0\uc11c\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc774 \uc774\ub97c \uc815\ud655\ud558\uace0 \uc644\ubcbd\ud558\uac8c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ubc95\uaddc\uc0c1\uc758 \uaddc\uc815\uacfc \uc2e4\uc81c \uc6b4\uc601\uc5d0\uc11c\uc758 \uc801\uc6a9 \uc0ac\uc774\uc758 \uad34\ub9ac\ub85c \uc778\ud574 \ub9ce\uc740 \uc911\uc18c\uae30\uc5c5\uc774 \uc138\ubb34 \ubc0f \ud68c\uacc4 \uad00\ub828 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc2e4\uc81c \uc0ac\ub840\ub97c \ubc14\ud0d5\uc73c\ub85c, MAN(Master Accountant Network)\uc758 \ub2e4\uc74c \uc139\uc158\uc5d0\uc11c\ub294 \uc911\uc18c\uae30\uc5c5\uc774 \ud754\ud788 \uacaa\ub294 \uc2e4\ubb34 \uacbd\ud5d8\uacfc \uc77c\ubc18\uc801\uc778 \uc624\ub958\ub97c \uc815\ub9ac\ud558\uc5ec, \uae30\uc5c5\ub4e4\uc774 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uac1c\uc120\ud558\uace0 \uc704\ud5d8\uc744 \uc0ac\uc804\uc5d0 \uc608\ubc29\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_pho_bien_trong_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho\"><\/span><b>\uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7115\" aria-describedby=\"caption-attachment-7115\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7115\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg\" alt=\"Nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7115\" class=\"wp-caption-text\">\uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc808\ucc28\ub97c \uc218\ub9bd\ud588\ub354\ub77c\ub3c4 \ub9ce\uc740 \uc911\uc18c\uae30\uc5c5\uc774 \ubfcc\ub9ac \uae4a\uc740 \uacbd\uc601 \uc2b5\uad00, \ub0b4\ubd80 \ud1b5\uc81c \ubbf8\ud761, \ub610\ub294 \uc0c8\ub85c\uc6b4 \ubc95\uc801 \uc694\uad6c\uc0ac\ud56d \ubbf8\uc900\uc218\ub85c \uc778\ud574 \uc624\ub958\ub97c \ubc94\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc624\ub958\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\uae08 \uc815\uc0b0 \ubc0f \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc2ec\uac01\ud55c \uc704\ud5d8\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uc911\uc18c\uae30\uc5c5\uc774 \uc2e4\ubb34\uc5d0\uc11c \ud754\ud788 \uc811\ud558\ub294 \uc77c\ubc18\uc801\uc778 \uc624\ub958\uc640 \uadf8 \uacb0\uacfc\ub97c \uc694\uc57d\ud558\uc5ec \uae30\uc5c5\uc774 \uc0ac\uc804\uc5d0 \uac80\ud1a0\ud558\uace0 \uc608\ubc29\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790: <\/b><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc624\ub958\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud604\uc2e4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacb0\uacfc<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc798\ubabb\ub41c \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud310\ub9e4\uc790\uc758 \uc601\uc5c5 \uc0c1\ud0dc\ub97c \ud655\uc778\ud558\uc9c0 \uc54a\uc558\uace0, \ub9e4\uc785 \uc1a1\uc7a5\uc744 \uae30\ub85d\ud558\uae30 \uc804\uc5d0 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub3c4 \uc870\ud68c\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc704\ud5d8\uc5d0\ub294 &quot;\ud5c8\uc704&quot; \uccad\uad6c\uc11c \uc0ac\uc6a9, \uc138\uae08 \uc815\uc0b0 \uc2dc \ube44\uc6a9 \ubd88\uc778\uc815, \uccb4\ub0a9 \uc138\uae08 \ubc0f \ud589\uc815 \ubc8c\uae08 \ubd80\uacfc \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uacbd\ube44\uc640 \uc5c5\ubb34 \uacbd\ube44\ub97c \ud63c\ub3d9\ud558\ub294 \uacbd\uc6b0.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc8fc\ub4e4\uc774 \ud68c\uc0ac \uce74\ub4dc\ub97c \uac1c\uc778\uc801\uc778 \uc6a9\ub3c4\ub85c \uc0ac\uc6a9\ud558\uace0, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc740 \uc0ac\uc5c5 \uc6b4\uc601\uacfc \uad00\ub828 \uc5c6\ub294 \ube44\uc6a9\uc744 \uad6c\ubd84\ud558\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uc778\uc815\ub418\uc9c0 \uc54a\ub294 \ube44\uc6a9\uc740 \uc774\uc775\uc744 \uc65c\uace1\ud558\uace0 \uc138\ubb34\uc870\uc0ac \uc704\ud5d8\uc744 \uc99d\uac00\uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ubd80\uc815\ud655\ud558\uac70\ub098 \ubd88\uc644\uc804\ud55c \uc6d0\uac00 \ud68c\uacc4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc758 \uacbd\uc6b0 \ube44\uc6a9\uc774 \uacc4\uc815 154\uc5d0 \uc644\uc804\ud788 \uae30\ub85d\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub9e4\ucd9c\uc6d0\uac00\uac00 \uc815\ud655\ud558\uac8c \uae30\ub85d\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\ubd80\uc815\ud655\ud55c \uae30\uc5c5 \uc2e4\uc801 \ubcf4\uace0\uc11c\ub294 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc758\uc2ec\uc744 \uc27d\uac8c \ubd88\ub7ec\uc77c\uc73c\ud0a4\uace0 \ucca0\uc800\ud55c \uac10\uc0ac\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uac00 \ubb38\uc11c\ud654 \ubc0f \ud68c\uacc4 \ucc98\ub9ac \ub2e8\uacc4\ubd80\ud130 \ube44\uc6a9 \uc9d1\uacc4\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ucca0\uc800\ud558\uac8c \uad00\ub9ac\ub418\uc9c0 \uc54a\uc73c\uba74, \uae30\uc5c5\uc740 \ube44\uc6a9 \ubd88\uc778\uc815, \uc138\uae08 \uccb4\ub0a9, \uc7a5\uae30\uc801\uc778 \uc138\ubb34\uc870\uc0ac \ub4f1\uc758 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud560 \uac00\ub2a5\uc131\uc774 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4. \uc815\uae30\uc801\uc778 \uac80\ud1a0, \ud504\ub85c\uc138\uc2a4 \ud45c\uc900\ud654, \uadf8\ub9ac\uace0 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub300\ud55c \uc2dc\uc758\uc801\uc808\ud55c \uc5c5\ub370\uc774\ud2b8\ub294 \uc911\uc18c\uae30\uc5c5\uc774 \uc7a5\uae30\uc801\uc73c\ub85c \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uace0 \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ub192\uc774\ub294 \ub370 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_huong_ke_toan_SME_nam_2026\"><\/span><b>2026\ub144 \uc911\uc18c\uae30\uc5c5 \ud68c\uacc4 \ud2b8\ub80c\ub4dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \uc911\ub300\ud55c \uae30\uc220\uc801 \ubcc0\ud654\uc5d0 \uc9c1\uba74\ud574 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">AI \ud65c\uc6a9 \uc0ac\ub840: \uc778\uacf5\uc9c0\ub2a5\uc774 \uc774\uc81c PDF \uc1a1\uc7a5\uc5d0\uc11c \ub370\uc774\ud130\ub97c \uc790\ub3d9\uc73c\ub85c \uc77d\uc5b4 \uc801\uc808\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc81c\uc548\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc218\ub3d9 \ub370\uc774\ud130 \uc785\ub825 \uc2dc\uac04\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub179\uc0c9 \ud68c\uacc4(ESG): \uc740\ud589\ub4e4\uc740 \ud22c\uba85\ud55c \uc7ac\ubb34 \ubcf4\uace0\uc640 \ud658\uacbd \ubc0f \uc0ac\ud68c\uc801 \ucc45\uc784 \uc900\uc218 \uc9c0\ud45c\ub97c \uac16\ucd98 \uc911\uc18c\uae30\uc5c5\uc5d0 \ub300\ud55c \ub300\ucd9c\uc744 \uc6b0\uc120\uc2dc\ud558\uae30 \uc2dc\uc791\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc911\uc18c\uae30\uc5c5\uc758 \ud604\ub300\uc801\uc778 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uc5d0 \ud1b5\ud569\ub418\uc5b4\uc57c \ud560 \uc0c8\ub85c\uc6b4 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144 \uc2dc\ud589\ub420 \uad6d\uc81c\uc801\uc73c\ub85c \uc778\uc815\ub41c \uae30\uc900\uc5d0 \ub530\ub978 \uc790\uc0b0 \ubc0f \ubd80\ucc44 \ubd84\ub958 \ubcc0\uacbd\uc5d0 \ub300\ube44\ud558\uc5ec, \uae30\uc5c5\ub4e4\uc740 \ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub300\ud55c \uc900\ube44 \uc791\uc5c5\uc744 \uc9c4\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uaddc\uc815\uacfc \uc7ac\ubb34 \ud22c\uba85\uc131\uc5d0 \ub300\ud55c \uc694\uad6c\uac00 \uc99d\uac00\ud558\ub294 \uc0c1\ud669\uc5d0\uc11c, \uc911\uc18c\uae30\uc5c5(SME)\uc744 \uc704\ud55c \uccb4\uacc4\uc801\uc778 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4 \uad6c\ucd95 \ubc0f \uc6b4\uc601\uc740 \uae30\uc5c5\uc758 \uaddc\uc815 \uc900\uc218\ub97c \ub3d5\ub294 \uac83\uc740 \ubb3c\ub860, \ube44\uc6a9 \uad00\ub9ac, \uc138\ubb34 \uc704\ud5d8 \uc644\ud654, \uacbd\uc601 \ud6a8\uc728\uc131 \ud5a5\uc0c1\uc758 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub9de\ucdb0 \uc5c5\ub370\uc774\ud2b8\ub418\uace0 \uc801\uc808\ud55c \uae30\uc220\uc744 \ud65c\uc6a9\ud558\ub294 \ud45c\uc900\ud654\ub41c \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \uc911\uc18c\uae30\uc5c5\uc774 \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac\uc5d0 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub300\uc751\ud558\uace0 \ub2e4\uc74c \ub2e8\uacc4\uc758 \ubc1c\uc804\uc744 \uc900\ube44\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4 \ud45c\uc900\ud654, \uc0c8\ub85c\uc6b4 \uaddc\uc815 \uc900\uc218 \ub610\ub294 \uc138\ubb34 \uc2dc\uc98c \uc804 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uac80\ud1a0\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub2e4\uba74, \uc804\ubb38 \ud68c\uacc4, \uc138\ubb34 \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ud68c\uc0ac\uc778 MAN(Master Accountant Network)\uacfc \ud611\ub825\ud558\ub294 \uac83\uc774 \uc548\uc804\ud558\uace0 \ud6a8\uacfc\uc801\uc778 \ud574\uacb0\ucc45\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4. \ub2f9\uc0ac\uc758 \uacbd\ud5d8 \ub9ce\uc740 \uc804\ubb38\uac00 \ud300\uc740 \uadc0\uc0ac\uc758 \ud604\ud669\uc744 \uc815\ud655\ud558\uac8c \ud3c9\uac00\ud558\uace0, \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uba70, \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uc5ec \uadc0\uc0ac\uac00 \ud575\uc2ec \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \uc9d1\uc911\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN(Master Accountant Network)\uc758 \ucc3d\ub9bd\uc790 \uacb8 CEO, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN(Master Accountant Network) \ud3b8\uc9d1\uc704\uc6d0\ud68c<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>\ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \ud68c\uacc4 \ubc95\uaddc\uc640 \ube60\ub978 \ub514\uc9c0\ud138 \uc804\ud658 \uc18d\uc5d0\uc11c \uc911\uc18c\uae30\uc5c5(SME)\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud55c \uae30\ub85d \uc720\uc9c0\uc758 \ubb38\uc81c\uac00 \uc544\ub2c8\ub77c \uc7ac\ubb34 \uad00\ub9ac \ubc0f \uc704\ud5d8 \ud1b5\uc81c\uc758 \uae30\ubc18\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>","protected":false},"author":4,"featured_media":7112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7111","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7111"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7111\/revisions"}],"predecessor-version":[{"id":7116,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7111\/revisions\/7116"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7112"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}