{"id":7117,"date":"2025-12-30T19:52:24","date_gmt":"2025-12-31T02:52:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7117"},"modified":"2025-12-30T19:52:24","modified_gmt":"2025-12-31T02:52:24","slug":"quy-trinh-ke-toan-cong-ty-tnhh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/","title":{"rendered":"2026\ub144 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac \ud68c\uacc4 \uc808\ucc28 \u2013 \ub2e8 \ud558\ub098\uc758 \uc2e4\uc218\ub77c\ub3c4 \ud558\uba74 1\ub144 \uce58\uc758 \ub300\uac00\ub97c \uce58\ub974\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ub418\ub294 \uc138\ubc95 \ubc0f \ud68c\uacc4 \uaddc\uc815\uc758 \ub9e5\ub77d\uc5d0\uc11c, 2026\ub144 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac(LLC)\ub294 \ubc95\uc801 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uace0 \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uba70 \uc138\uae08 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574 \uccb4\uacc4\uc801\uc778 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c LLC\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \ub2e8\uc21c\ud55c \uae30\ub85d \uc720\uc9c0\ub97c \ub118\uc5b4 \uacbd\uc601\uc9c4\uc758 \uc2dc\uc758\uc801\uc808\ud558\uace0 \uc815\ud655\ud55c \uc758\uc0ac \uacb0\uc815\uc744 \uc9c0\uc6d0\ud558\ub294 \ud575\uc2ec \uc7ac\ubb34 \uad00\ub9ac \ub3c4\uad6c\ub85c \uc790\ub9ac\ub9e4\uae40\ud558\uac8c \ub429\ub2c8\ub2e4. \ubcf8 \uae00\uc740 \uae30\uc5c5 \ud68c\uacc4 \ucee8\uc124\ud134\ud2b8\uc758 \uad00\uc810\uc5d0\uc11c, \uadf8\uc5d0 \ub9de\ucdb0 \uc5c5\ub370\uc774\ud2b8\ub41c 2026\ub144 \ud45c\uc900 \ud68c\uacc4 \uc808\ucc28\ub97c \ubd84\uc11d\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub450\uace0 \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5\uc774 \ubb38\uc11c \ucc98\ub9ac \ubc0f \ud68c\uacc4 \uae30\ub85d \uc720\uc9c0\ubd80\ud130 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \uaddc\uc815\uc5d0 \ub530\ub978 \uc138\uae08 \ub0a9\ubd80\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uac01 \ub2e8\uacc4\ub97c \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\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-cong-ty-tnhh\/#Ke_toan_cong_ty_TNHH_la_gi\" >\uc720\ud55c\ucc45\uc784\ud68c\uc0ac(LLC)\uc758 \ud68c\uacc4\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/#Dac_diem_phap_ly_quy_dinh_cong_ty_TNHH\" >\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\ub97c \uc815\uc758\ud558\ub294 \ubc95\uc801 \ud2b9\uc9d5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/#Quy_trinh_ke_toan_cong_ty_TNHH_2026\" >\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \uc808\ucc28 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/#Nhung_sai_sot_thuong_gap_va_rui_ro_nham_lan_tai_san\" >\uc790\uc0b0\uc744 \uc798\ubabb \uc2dd\ubcc4\ud560 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218\uc640 \uc704\ud5d8\uc131.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/#Nham_lan_giua_chi_phi_ca_nhan_va_chi_phi_doanh_nghiep\" >\uac1c\uc778 \uacbd\ube44\uc640 \uc5c5\ubb34 \uacbd\ube44\uc758 \ud63c\ub3d9.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/#Su_dung_tai_san_ca_nhan_cho_muc_dich_cong_ty_nhung_thieu_thu_tuc_phap_ly\" >\uc801\ubc95\ud55c \uc808\ucc28 \uc5c6\uc774 \uac1c\uc778 \uc790\uc0b0\uc744 \ud68c\uc0ac \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ud558\ub294 \uac83.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/#Rui_ro_tu_tai_khoan_tien_gui_ngan_hang_ca_nhan\" >\uac1c\uc778 \uc740\ud589 \uc608\uae08 \uacc4\uc88c\uc640 \uad00\ub828\ub41c \uc704\ud5d8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/#Von_dieu_le_va_cac_khoan_cho_vay_noi_bo\" >\ub4f1\ub85d \uc790\ubcf8\uae08 \ubc0f \ub0b4\ubd80 \ub300\ucd9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/#Ghi_nhan_doanh_thu_va_ho_so_chi_phi\" >\uc218\uc775 \ubc0f \ube44\uc6a9 \uc815\ubcf4\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_cong_ty_TNHH_la_gi\"><\/span><b>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac(LLC)\uc758 \ud68c\uacc4\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7121\" aria-describedby=\"caption-attachment-7121\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7121\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg\" alt=\"C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty TNHH\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7121\" class=\"wp-caption-text\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4\uc0ac\uc758 \uc5ed\ud560.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac(LLC) \ud68c\uacc4\ub294 \ud68c\uc0ac\uc758 \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \uad00\ud55c \uc7ac\ubb34 \ubc0f \uacbd\uc81c \uc815\ubcf4\ub97c \uae30\ub85d, \uc218\uc9d1, \ucc98\ub9ac, \ubd84\uc11d \ubc0f \uc81c\uacf5\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc815\ubcf4\ub294 \uacbd\uc601\uc9c4\uc774 \uc758\uc0ac \uacb0\uc815\uc744 \ub0b4\ub9ac\uace0, \uc7ac\ubb34\ub97c \uad00\ub9ac\ud558\uace0, \ubc95\ub960\uc744 \uc900\uc218\ud558\uace0, \uc138\uae08 \uc2e0\uace0\ub97c \ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc740 \uc218\uc785\uacfc \uc9c0\ucd9c, \uc790\uc0b0, \ubd80\ucc44 \ubc0f \uc790\ubcf8\uc5d0 \ub300\ud55c \uc815\ud655\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \uc8fc\uc694 \ucc45\uc784\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;\">\uc7ac\ubb34 \uad00\ub828 \uc11c\ub958 \uae30\ub85d \ubc0f \uad00\ub9ac: \uc1a1\uc7a5, \uc601\uc218\uc99d\/\uc9c0\ubd88 \uc99d\ube59\uc11c\ub958, \uacc4\uc57d\uc11c, \ub0a9\ud488\uc11c \ub4f1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc7a5\ubd80 \uae30\ub85d: \uacbd\uc81c \uac70\ub798\ub97c \ubd84\uac1c\uc7a5, \ucd1d\uacc4\uc815\uc6d0\uc7a5 \ubc0f \ubcf4\uc870\uc6d0\uc7a5\uc5d0 \uae30\ub85d\ud558\ub294 \uac83.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc0b0 \ubaa9\ub85d \uc791\uc131 \ubc0f \ub300\uc870: \ud604\uae08, \uc740\ud589 \uc608\uae08, \uc7ac\uace0, \ub9e4\uc785\ucc44\ubb34.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0 \ubc0f \uacb0\uc0b0: \uc0ac\uc5c5 \uc2e4\uc801\uc744 \ud30c\uc545\ud558\uace0, \ub300\ucc28\ub300\uc870\ud45c, \ud604\uae08\ud750\ub984\ud45c \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc744 \uc791\uc131\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \uad00\ub9ac \ubc0f \ubc95\uaddc \uc900\uc218: \ubd80\uac00\uac00\uce58\uc138 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \uaddc\uc815\uc5d0 \ub530\ub77c \uc801\uc2dc\uc5d0 \ud655\uc778\ud558\uace0 \ub0a9\ubd80\ud569\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\uc7ac\ubb34 \uc758\uc0ac\uacb0\uc815 \uc9c0\uc6d0: \uacbd\uc601\uc9c4\uc774 \uc0ac\uc5c5 \uc804\ub7b5\uc744 \uc218\ub9bd\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc2dc\uc758\uc801\uc808\ud55c \ub370\uc774\ud130\uc640 \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4: \ud68c\uacc4 \uc6d0\uce59\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc7a5\ubd80(\ucd1d\uacc4\uc815\uc6d0\uc7a5, \ubd84\uac1c\uc7a5)\uc5d0 \uac70\ub798\ub97c \uae30\ub85d\ud558\uace0, \ub9e4\uc785\ucc44\ubb34, \ub9e4\ucd9c\uc6d0\uac00, \uac10\uac00\uc0c1\uac01\ube44\ub97c \uacc4\uc0b0\ud558\ub294 \uac83.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\ub294 \uac1c\uc778 \uc790\uc0b0\uacfc \ud68c\uc0ac \uc790\uc0b0\uc744 \ubd84\ub9ac\ud558\uae30 \ub54c\ubb38\uc5d0 \ud68c\uacc4\uc0ac\ub294 \ubc95\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc18c\uc720\uc8fc\uc640 \ud68c\uc0ac \uac04\uc758 \uac70\ub798\uc5d0 \uc788\uc5b4 \uc808\ub300\uc801\uc778 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud68c\uc0ac \uc790\uc0b0\uc774 \uc0ac\uc5c5\uc8fc\uac00 \uac1c\uc778\uc801\uc778 \uc6a9\ub3c4\ub85c \uc720\uc6a9\ub418\ub294 \uac83\uc744 \ub9c9\ub294 \ub3d9\uc2dc\uc5d0 \ud22c\uba85\ud55c \uc7ac\ubb34 \ubcf4\uace0\ub97c \ud1b5\ud574 \ucc44\uad8c\uc790\uc758 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_phap_ly_quy_dinh_cong_ty_TNHH\"><\/span><b>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\ub97c \uc815\uc758\ud558\ub294 \ubc95\uc801 \ud2b9\uc9d5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7120\" aria-describedby=\"caption-attachment-7120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7120\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026.jpg\" alt=\"\u0110\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty TNHH trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty TNHH n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7120\" class=\"wp-caption-text\">2026\ub144 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4\ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c\uc758 \ubc95\uc801 \ud2b9\uc9d5.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \uc5c5\ubb34\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uc6b4\uc601\ud558\uae30 \uc704\ud574\uc11c\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 2020\ub144 \uae30\uc5c5\ubc95\uc5d0 \ub530\ub978 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud575\uc2ec \ubc95\uc801 \ud2b9\uc131\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc720\ud55c \ucc45\uc784: \uad6c\uc131\uc6d0\uc740 \ucd9c\uc790\uae08 \ud55c\ub3c4 \ub0b4\uc5d0\uc11c \ud68c\uc0ac\uc758 \ubd80\ucc44 \ubc0f \uae30\ud0c0 \uc7ac\uc815\uc801 \uc758\ubb34\uc5d0 \ub300\ud574 \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud68c\uc0ac\uc758 \ubd80\ucc44\uc640 \uc18c\uc720\uc8fc\uc758 \uac1c\uc778 \uc790\uc0b0\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud558\ub294 \ud68c\uacc4 \ucc98\ub9ac\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8 \uad6c\uc870: \ub4f1\ub85d \uc790\ubcf8\uae08\uc774 \uc8fc\uc2dd\ud68c\uc0ac\ucc98\ub7fc \uc8fc\uc2dd\uc73c\ub85c \ub098\ub258\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc790\ubcf8\uae08 \uc774\uc804\uc740 \uae30\uc874 \uc8fc\uc8fc\uc5d0\uac8c \uc6b0\uc120\uad8c\uc744 \uc8fc\uc5b4\uc57c \ud558\ubbc0\ub85c, \uc720\ud55c \ucc45\uc784 \ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \uc790\ubcf8\uae08 \ubcc0\ub3d9\uacfc \uad00\ub828\ub41c \ud68c\uacc4 \ucc98\ub9ac\uac00 \ubc1c\uc0dd\ud558\uba70, \uc774\ub85c \uc778\ud574 \uc790\ubcf8\uae08 \uc774\uc804\uc5d0 \ub300\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \uac70\ub798\uac00 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud68c\uc6d0 \uc218\uc5d0 \uad00\ud55c \uaddc\uc815\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;\">1\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\ub294 \ud55c \uac1c\uc758 \uc870\uc9c1 \ub610\ub294 \uac1c\uc778\uc774 \uc18c\uc720\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc18c\uc720\uc8fc\uc640 \ud68c\uc0ac \uac04\uc758 \uac70\ub798\uac00 \ubb38\uc11c\ud654\ub418\uace0 \ubcc4\ub3c4\uc758 \uae30\ub85d\uc73c\ub85c \ubcf4\uad00\ub418\ub3c4\ub85d \ud2b9\ubcc4\ud788 \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;\">\uad6c\uc131\uc6d0\uc774 2\uba85 \uc774\uc0c1\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \uacbd\uc6b0, \uad6c\uc131\uc6d0 \uc218\ub294 50\uba85\uc744 \ucd08\uacfc\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\uc0ac\ud68c\ub294 \ucd5c\uace0 \uc758\uc0ac\uacb0\uc815 \uae30\uad6c\ub85c\uc11c \uc7ac\ubb34\uc81c\ud45c \uc2b9\uc778 \ubc0f \uc774\uc775 \ubc30\ubd84 \uacc4\ud68d\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8<\/b><span style=\"font-weight: 400;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac(LLC)\ub294 \uc790\ubcf8 \uc870\ub2ec\uc5d0 \uc81c\ud55c\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc8fc\uc2dd\uc744 \ubc1c\ud589\ud560 \uc218\ub294 \uc5c6\uc9c0\ub9cc \ucc44\uad8c\uc744 \ubc1c\ud589\ud560 \uc218\ub294 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 LLC\uc758 \ud68c\uacc4 \uc808\ucc28\uc5d0\uc11c \ub300\ucd9c \uae08\uc735 \uac70\ub798\ub97c \ucc98\ub9ac\ud560 \ub54c \uace0\ub824\ud574\uc57c \ud560 \uc911\uc694\ud55c \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ub3c5\ud2b9\ud55c \ubc95\uc801 \ud2b9\uc131, \ud2b9\ud788 \uac1c\uc778 \uc790\uc0b0\uacfc \uc0ac\uc5c5 \uc790\uc0b0\uc758 \uba85\ud655\ud55c \ubd84\ub9ac\ub97c \uace0\ub824\ud560 \ub54c, \uc5c4\uaca9\ud558\uace0 \uacfc\ud559\uc801\uc778 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ub2e4\uc74c\uc740 \uae30\uc5c5\uc774 \ud6a8\uc728\uc801\uc774\uace0 \ud22c\uba85\ud558\uba70 \ubc95\ub960\uc744 \uc900\uc218\ud558\uba74\uc11c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc6b4\uc601\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 8\ub2e8\uacc4 \ud45c\uc900 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_toan_cong_ty_TNHH_2026\"><\/span><b>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \uc808\ucc28 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uae30\uc5c5\uc774 \ucc98\uc74c\ubd80\ud130 \uc27d\uac8c \uc774\ud574\ud558\uace0 \uc815\ud655\ud558\uac8c \uc2e4\ud589\ud560 \uc218 \uc788\ub3c4\ub85d, \ubb38\uc11c \uc811\uc218, \ubd84\uac1c \uae30\ub85d, \ub370\uc774\ud130 \uad00\ub9ac, \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \uc138\uae08 \ub0a9\ubd80\uc5d0 \uc774\ub974\ub294 \uc804\uccb4 \ud68c\uacc4 \uc8fc\uae30\ub97c \ud3ec\uad04\ud558\ub294 8\ub2e8\uacc4 \ud45c\uc900 \uc808\ucc28\ub85c \uccb4\uacc4\ud654\ud588\uc2b5\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uac01 \ud575\uc2ec \ub2e8\uacc4\uc640 \ubaa9\ud45c, \uadf8\ub9ac\uace0 \uc2e4\ud589 \uacfc\uc815\uc5d0\uc11c \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc911\uc694 \ucc38\uace0 \uc0ac\ud56d\uc744 \uc694\uc57d\ud558\uc5ec \ubcf4\uc5ec\uc90d\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;\"> \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud45c\uc900 \ud68c\uacc4 \ucc98\ub9ac \uc808\ucc28 8\ub2e8\uacc4.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucde8\ud574\uc57c \ud560 \ub2e8\uacc4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\ubd80 \uc0ac\ud56d<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1\ub2e8\uacc4: \uc6d0\ubcf8 \ubb38\uc11c\ub97c \uc218\uc9d1\ud558\uace0 \ubd84\ub958\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uacbd\uc81c \uac70\ub798(\ub9e4\ub9e4, \uae09\uc5ec \uc9c0\uae09 \ub4f1)\ub294 \uc6d0\ubcf8 \uc99d\ube59 \uc11c\ub958\uc640 \ud568\uaed8 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c\ub294 \ubc95\ub839 123\/2020\/ND-CP\ub97c \uc900\uc218\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6d\uc138\uccad \uc2dc\uc2a4\ud15c\uc5d0\uc11c QR \ucf54\ub4dc\uc640 \uadf8 \uc720\ud6a8\uc131\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad50\ud6c8: &quot;3H&quot;(\ubc95\uc801, \ud0c0\ub2f9\uc131, \ud569\ub9ac\uc131)\ub97c \ud655\uc778\ud558\uc138\uc694. \uc704\ud5d8\ud55c \uccad\uad6c\uc11c\ub294 \ud53c\ud558\uc138\uc694.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2\ub2e8\uacc4: \ud68c\uacc4 \uc11c\ub958\ub97c \uc900\ube44\ud558\uace0 \uc2b9\uc778\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc601\uc218\uc99d, \uc9c0\uae09\uc99d\uc11c, \uc7ac\uace0 \uc785\uace0\uc99d \ub4f1\uc744 \uc791\uc131\ud558\uace0, \ub0b4\ubd80 \ud1b5\uc81c\ub97c \uc704\ud574 \ud68c\uacc4 \ucc45\uc784\uc790\uc640 \uc774\uc0ac\uc758 \uc2b9\uc778\uc744 \ubc1b\uc73c\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3\ub2e8\uacc4: \uac70\ub798\ub97c \uae30\ub85d\ud558\uace0 \uc77c\ubc18 \ubd84\uac1c\uc7a5\uc5d0 \uc785\ub825\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc2b9\uc778\ub41c \uc11c\ub958\ub97c \ubc14\ud0d5\uc73c\ub85c \ud68c\uacc4 \uacc4\uc815\uc5d0 \ucc28\ubcc0\/\ub300\ubcc0 \uae30\uc785\uc744 \ud558\uc2ed\uc2dc\uc624.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \ud504\ub85c\uc138\uc2a4\ub97c \uc790\ub3d9\ud654\ud558\uace0 \uc624\ub958\ub97c \uc904\uc774\uc138\uc694.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4\ub2e8\uacc4: \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5\uc5d0 \ud56d\ubaa9\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc77c\ubc18 \ubd84\uac1c\uc7a5\uc758 \ub370\uc774\ud130\ub97c \ucd1d\uacc4\uc815\uc6d0\uc7a5(\uc694\uc57d)\uacfc \uc0c1\uc138\uc6d0\uc7a5(\uace0\uac1d \ucd94\uc801, \uc7ac\uace0)\uc73c\ub85c \uc774\uad00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138 \uc6d0\uc7a5\uacfc \ucd1d\uacc4\uc815 \uc6d0\uc7a5\uc744 \ube44\uad50\ud558\uc5ec \uc815\ud655\uc131\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5\ub2e8\uacc4: \uae30\ub9d0 \uc7ac\uace0 \uc870\uc0ac \ubc0f \ub300\uc870<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud604\uae08: \ud604\uae08 \ucd9c\ub0a9\ubd80\uc640 \uc2e4\uc81c \ud604\uae08 \uc794\uc561\uc744 \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\uace0: \ucc3d\uace0\uc5d0 \uc788\ub294 \uc218\ub7c9\uc744 \uc138\uc5b4 \ubcf4\uc138\uc694.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub9e4\uc785\ucc44\ubb34: \uace0\uac1d \ubc0f \uacf5\uae09\uc5c5\uccb4\uc5d0\uac8c \ub9e4\uc785\ucc44\ubb34 \uc870\uc815 \uba85\uc138\uc11c\ub97c \ubc1c\uc1a1\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6\ub2e8\uacc4: \ub9c8\uac10 \ubd84\uac1c \ubc0f \uc5f0\ub9d0 \uc870\uc815<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uace0\uc815\uc790\uc0b0\uc758 \uac10\uac00\uc0c1\uac01, \ub3c4\uad6c \ubc0f \uc7a5\ube44\uc758 \ubc30\ubd84(242).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc218\uc775(511)\uacfc \ube44\uc6a9(632, 641, 642)\uc744 \uc0ac\uc5c5 \uacb0\uacfc \uacb0\uc815 \uacc4\uc815(911)\uc73c\ub85c \uc774\uccb4\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7\ub2e8\uacc4: \uc2dc\uc0b0\ud45c\ub97c \uc791\uc131\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uacc4\uc88c\uc758 \uac1c\uc2dc \uc794\uc561, \uac70\ub798 \ub0b4\uc5ed \ubc0f \ub9c8\uac10 \uc794\uc561\uc744 \uc694\uc57d\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud655\uc778: \ucd1d \ucc28\ubcc0 \uae08\uc561\uacfc \ucd1d \ub300\ubcc0 \uae08\uc561\uc774 \uac19\uc2b5\ub2c8\ub2e4. \uc77c\uce58\ud558\uc9c0 \uc54a\uc73c\uba74 \uc774\uc804 \ub2e8\uacc4\uc5d0\uc11c \uc624\ub958\uac00 \uc788\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8\ub2e8\uacc4: \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc138\uae08 \uc815\uc0b0 \ubcf4\uace0\uc11c \uc791\uc131<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud3ec\ud568 \ub0b4\uc5ed: \uc7ac\ubb34\uc0c1\ud0dc\ud45c, \uc190\uc775\uacc4\uc0b0\uc11c, \ud604\uae08\ud750\ub984\ud45c, \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc81c\ucd9c \ub9c8\uac10\uc77c: \ud574\ub2f9 \uc5f0\ub3c4 \ub9d0\uc77c\ub85c\ubd80\ud130 3\uac1c\uc6d4\uc9f8 \ub418\ub294 \ub2ec\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0\uae4c\uc9c0.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ubcf4\uc2dc\ub2e4\uc2dc\ud53c, \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub294 \ub2e8\uc21c\ud788 \uc77c\ub828\uc758 \uae30\uc220\uc801 \uc791\uc5c5\uc774 \uc544\ub2c8\ub77c, \ubb38\uc11c, \uc6d0\uc7a5, \ubcf4\uace0\uc11c, \uc138\uae08\uc744 \uae34\ubc00\ud558\uac8c \uc5f0\uacb0\ud558\ub294 \uc7ac\ubb34 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc785\ub2c8\ub2e4. \uc5b4\ub290 \ud55c \ub2e8\uacc4\uc5d0\uc11c\ub77c\ub3c4 \uc791\uc740 \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uba74 \ube44\uc6a9 \ubd80\uc815\ud655, \uc138\uae08 \uccb4\ub0a9, \ubd80\uc815\ud655\ud55c \uc7ac\ubb34 \ub370\uc774\ud130 \ub4f1\uc758 \uc704\ud5d8\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc704\uc5d0 \uc81c\uc2dc\ub41c 8\ub2e8\uacc4\ub97c \uc219\uc9c0\ud558\uace0 \uc815\ud655\ud558\uac8c \uc2e4\ud589\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \uc7ac\ubb34 \ud22c\uba85\uc131\uacfc \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \ubcf4\uc7a5\ud558\ub294 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\ucc38\uc870:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc808\ucc28.<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_va_rui_ro_nham_lan_tai_san\"><\/span><b>\uc790\uc0b0\uc744 \uc798\ubabb \uc2dd\ubcc4\ud560 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218\uc640 \uc704\ud5d8\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7119\" aria-describedby=\"caption-attachment-7119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7119\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 r\u1ee7i ro nh\u1ea7m l\u1eabn t\u00e0i s\u1ea3n trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty TNHH\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7119\" class=\"wp-caption-text\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958 \ubc0f \uc790\uc0b0 \uc624\uc2dd\ubcc4 \uc704\ud5d8.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc704\ud574\uc11c\ub294 \uc0ac\uc5c5\uccb4\uc640 \uc18c\uc720\uc8fc \uac04\uc758 \uc644\uc804\ud55c \ubd84\ub9ac\uac00 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc544\ub798\ub294 \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2ec\uac01\ud55c \uc624\ub958 \uba87 \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nham_lan_giua_chi_phi_ca_nhan_va_chi_phi_doanh_nghiep\"><\/span><b>\uac1c\uc778 \uacbd\ube44\uc640 \uc5c5\ubb34 \uacbd\ube44\uc758 \ud63c\ub3d9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uac00\uc871 \uc18c\uc720 \ud68c\uc0ac\ub098 1\uc778 \uc720\ud55c \ucc45\uc784 \ud68c\uc0ac\uc5d0\uc11c \uac00\uc7a5 \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc624\ub958: \uc0ac\uc5c5\uc8fc\uac00 \ud68c\uc0ac \uc790\uae08\uc744 \uac1c\uc778 \uacbd\ube44(\uac00\uc871 \uc1fc\ud551, \uc5ec\ud589, \uc790\ub140 \ud559\ube44 \ub4f1)\uc5d0 \uc0ac\uc6a9\ud588\uc9c0\ub9cc, \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc774\ub97c \uc0ac\uc5c5 \uad00\ub9ac \uacbd\ube44\ub85c \ucc98\ub9ac\ud558\ub3c4\ub85d \uc9c0\uc2dc\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacb0\uacfc: \uc138\ubb34 \uc870\uc0ac \uc2dc \uc774\ub7ec\ud55c \ube44\uc6a9\uc740 \uac70\uc758 \ud655\uc2e4\ud788 \ubd88\uc778\uc815\ub418\uc5b4 \ubbf8\ub0a9 \ubc95\uc778 \uc18c\ub4dd\uc138 \ubc0f \ud589\uc815 \ubc8c\uae08 \ubd80\uacfc\ub85c \uc774\uc5b4\uc9c8 \uac83\uc785\ub2c8\ub2e4. \ub354 \uc2ec\uac01\ud55c \uac83\uc740, \uc774\ub294 \ud68c\uc0ac\uc758 \uc2e4\uc81c \uc218\uc775\uc131\uc5d0 \ub300\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc65c\uace1\ud55c\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Su_dung_tai_san_ca_nhan_cho_muc_dich_cong_ty_nhung_thieu_thu_tuc_phap_ly\"><\/span><b>\uc801\ubc95\ud55c \uc808\ucc28 \uc5c6\uc774 \uac1c\uc778 \uc790\uc0b0\uc744 \ud68c\uc0ac \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ud558\ub294 \uac83.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uac1c\uc778 \uc790\uc0b0\uc744 \ud68c\uc0ac \uc5c5\ubb34\uc5d0 \ud65c\uc6a9\ud558\uba74\uc11c \ud544\uc694\ud55c \ubc95\uc801 \uc808\ucc28\ub97c \uc0dd\ub7b5\ud558\uc5ec, \uc801\uc808\ud55c \ud68c\uacc4 \ubc0f \uc138\ubb34 \uae30\uc900\uc774 \ubd80\uc871\ud55c \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc0c1\ud669\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc2ec\uac01\ud55c \uc624\ub958\uc640 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc624\ub958: \uc784\ub300 \uacc4\uc57d\uc11c\ub098 \uc591\ub3c4 \uae30\ub85d \uc5c6\uc774 \uac1c\uc778 \ucc28\ub7c9 \ubc0f \uc8fc\ud0dd\uc744 \uc0ac\ubb34\uc2e4\ub85c \uc0ac\uc6a9\ud558\ub294 \ud589\uc704.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacb0\uacfc\uc801\uc73c\ub85c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc740 \uac10\uac00\uc0c1\uac01\ube44, \uc5f0\ub8cc\ube44, \uacf5\uacfc\uae08\uc744 \ud569\ubc95\uc801\uc778 \uc0ac\uc5c5 \uacbd\ube44\ub85c \uacf5\uc81c\ud560 \uadfc\uac70\uac00 \ubd80\uc871\ud574\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_tu_tai_khoan_tien_gui_ngan_hang_ca_nhan\"><\/span><b>\uac1c\uc778 \uc740\ud589 \uc608\uae08 \uacc4\uc88c\uc640 \uad00\ub828\ub41c \uc704\ud5d8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5 \ud68c\uacc4 \ucee8\uc124\ud305 \uc2e4\ubb34\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\uc9c0\ub9cc \uac04\uacfc\ub418\uae30 \uc26c\uc6b4 \uc704\ud5d8 \uc911 \ud558\ub098\ub294 \uc0ac\uc5c5 \uac70\ub798\uc5d0 \uac1c\uc778 \uc740\ud589 \uacc4\uc88c\ub97c \uc0ac\uc6a9\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc624\ub958\ub294 \uc720\ud55c \ucc45\uc784 \ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc758 \ud22c\uba85\uc131\uc744 \uc800\ud574\ud558\uc5ec \uc2ec\uac01\ud55c \ubc95\uc801 \ubc0f \uc138\ubb34\uc801 \uc704\ud5d8\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc73c\uba70, \ub2e4\uc74c \uc0ac\ub840\uac00 \uc774\ub97c \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc624\ub958: \uace0\uac1d\uc774 \ud68c\uc0ac \uacc4\uc88c\uac00 \uc544\ub2cc \uc774\uc0ac\uc758 \uac1c\uc778 \uacc4\uc88c\ub85c \uc785\uae08\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacb0\uacfc: \uc774\ub294 \ub9e4\uc785\ucc44\ubb34 \uc870\uc815\uc5d0 \uc5b4\ub824\uc6c0\uc744 \ucd08\ub798\ud558\uace0 \ud0c8\uc138 \ub610\ub294 \uc218\uc775 \uc740\ub2c9\uc73c\ub85c \uac04\uc8fc\ub420 \uc704\ud5d8\uc744 \uc218\ubc18\ud569\ub2c8\ub2e4. \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \ubaa8\ub4e0 \ud604\uae08 \uc720\uc785 \ubc0f \uc720\ucd9c\uc740 \uaddc\uc81c \uae30\uad00\uc5d0 \ub4f1\ub85d\ub41c \uc740\ud589 \uacc4\uc88c\ub97c \ud1b5\ud574 \uc774\ub8e8\uc5b4\uc838\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Von_dieu_le_va_cac_khoan_cho_vay_noi_bo\"><\/span><b>\ub4f1\ub85d \uc790\ubcf8\uae08 \ubc0f \ub0b4\ubd80 \ub300\ucd9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \ub9ce\uc740 \uae30\uc5c5\uc5d0 \uc790\ubb38\uc744 \uc81c\uacf5\ud560 \ub54c, \ub4f1\ub85d \uc790\ubcf8\uae08\uacfc \ub0b4\ubd80 \ub300\ucd9c\uc740 \uae30\uc5c5\ub4e4\uc774 \uac04\uacfc\ud558\uae30 \uc27d\uc9c0\ub9cc \uc138\ubb34 \ub2f9\uad6d\uc774 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ud2b9\ud788 \uc9d1\uc911\uc801\uc73c\ub85c \uc0b4\ud3b4\ubcf4\ub294 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc704\ud5d8 \uc694\uc18c\uc785\ub2c8\ub2e4. \ud2b9\ud788 \uc790\ubcf8\uae08 \ub0a9\uc785 \uae30\ud55c\uacfc \uc18c\uc720\uc8fc\uc640 \ud68c\uc0ac \uac04\uc758 \ud604\uae08 \ud750\ub984 \uc0ac\uc6a9\uacfc \uad00\ub828\ud558\uc5ec \uc774\ub7ec\ud55c \uc704\ud5d8 \uc694\uc18c\uac00 \ubd80\uac01\ub429\ub2c8\ub2e4. \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\uc640 \uadf8\uc5d0 \ub530\ub978 \uacb0\uacfc\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;\">\uc624\ub958: \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc790\ubcf8\uae08 \ub0a9\uc785 \uae30\ud55c(90\uc77c)\uc744 \uc81c\ub300\ub85c \uad00\ub9ac\ud558\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4. \ub9ce\uc740 \uc0ac\uc5c5\uc8fc\ub4e4\uc774 \ud68c\uc0ac \uacc4\uc88c\uc5d0 \ub0a9\uc785\ud55c \uc790\ubcf8\uae08\uc744 \uc989\uc2dc \ub2e4\uc2dc &quot;\ube4c\ub824&quot; \uc37c\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacb0\uacfc: \ud68c\uc0ac\uac00 \uc740\ud589 \ub300\ucd9c\uc744 \ubc1b\uc740 \uacbd\uc6b0, \uc794\uc5ec \uc790\ubcf8 \ubd80\uc871\ubd84 \ub610\ub294 \ubb34\uc774\uc790\ub85c \uc18c\uc720\uc8fc\uc5d0\uac8c \ube4c\ub824\uc900 \uc790\uae08 \ubd80\ubd84\uc5d0 \ud574\ub2f9\ud558\ub294 \uc774\uc790 \ube44\uc6a9\uc740 \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Ghi_nhan_doanh_thu_va_ho_so_chi_phi\"><\/span><b>\uc218\uc775 \ubc0f \ube44\uc6a9 \uc815\ubcf4\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \uc7ac\uc815\uc801 \uc704\ud5d8 \ub300\ubd80\ubd84\uc740 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08 \ub54c\ubb38\uc774 \uc544\ub2c8\ub77c, \ubd80\uc815\ud655\ud55c \uc218\uc775 \uc778\uc2dd\uacfc \uc124\ub4dd\ub825 \uc5c6\ub294 \ube44\uc6a9 \uc99d\ube59\uc5d0\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4. \uae30\uc5c5\uc774 \ud2b9\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \ub450 \uac00\uc9c0 \ud754\ud55c \uc2e4\uc218\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;\">\uc218\uc775 \uc778\uc2dd \uc2dc\uc810 \uc624\ub958: \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uc218\uc775\uc740 \uc18c\uc720\uad8c\uacfc \uad00\ub828\ub41c \uc704\ud5d8\uacfc \uc774\uc775\uc758 \ub300\ubd80\ubd84\uc774 \uc774\uc804\ub41c \uc2dc\uc810\uc5d0 \uc778\uc2dd\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788 \uc678\uad6d \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc774\ub7ec\ud55c \uc624\ub958\ub294 \uc2ec\uac01\ud55c \ubc95\uc801 \ubb38\uc81c\ub97c \uc57c\uae30\ud560 \uc218 \uc788\uc73c\uba70, \ub354\uc6b1 \uc5c4\uaca9\ud55c \uaddc\uc815 \uc900\uc218\ub97c \uc694\uad6c\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;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;\ube48&quot; \uacbd\ube44 \uae30\ub85d: \uccad\uad6c\uc11c\ub294 \uc874\uc7ac\ud558\uc9c0\ub9cc \uacc4\uc57d\uc11c \ubc0f \uc778\uc218\uc778\uacc4 \uc11c\ub958\uac00 \uc5c6\uc5b4 \uc138\ubb34 \uc870\uc0ac \uc2dc \uacbd\ube44\uac00 \uc778\uc815\ub418\uc9c0 \uc54a\ub294 \uacbd\uc6b0.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc694\uc57d\ud558\uc790\uba74, 2026\ub144 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \uc785\ub825 \uc11c\ub958 \uad00\ub9ac, \uae30\uc900\uc5d0 \ub530\ub978 \uc218\uc775 \ubc0f \ube44\uc6a9 \uae30\ub85d, \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \uc801\uc2dc \uc138\uae08 \ub0a9\ubd80\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ud3ec\uad04\uc801\uc778 \uc7ac\ubb34 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc73c\ub85c \uad6c\ucd95\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud504\ub85c\uc138\uc2a4\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uc2e4\ud589\ud558\uace0 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub77c \uc2dc\uc758\uc801\uc808\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ud558\uba74 \uae30\uc5c5\uc740 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc138\ubb34 \uc870\uc0ac \uc2dc \ube44\uc6a9 \ubd88\uc778\uc815\uc744 \ubc29\uc9c0\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7a5\uae30\uc801\uc778 \uacbd\uc601 \ubc0f \uc0ac\uc5c5 \uc758\uc0ac \uacb0\uc815\uc744 \ub4b7\ubc1b\uce68\ud558\ub294 \uc815\ud655\ud55c \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \ud655\ubcf4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\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;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\ub97c \uc124\ub9bd\ud560 \ub54c\ubd80\ud130 \ud45c\uc900\ud654\ub41c \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud558\uace0 \uc6b4\uc601\ud558\ub294 \uac83\uc740 2026\ub144 \ubc95\uaddc \uc900\uc218\uc5d0 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7a5\uae30\uc801\uc73c\ub85c \ud22c\uba85\ud558\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc7ac\ubb34 \uae30\ubc18\uc744 \ub9c8\ub828\ud574 \uc90d\ub2c8\ub2e4. \uc798 \uad00\ub9ac\ub41c \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \uc0ac\uc5c5\uc8fc\uac00 \ud604\uae08 \ud750\ub984\uc744 \uc801\uadf9\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0, \uc138\uae08 \uc2e0\uace0 \uc2dc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70, \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ub370\uc774\ud130\uc5d0 \uae30\ubc18\ud558\uc5ec \uc0ac\uc5c5 \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \ud68c\uacc4\ud300\uc774 \ubd80\uc871\ud558\uac70\ub098 \ud68c\uacc4 \uae30\ub85d \uc804\ubc18\uc5d0 \ub300\ud55c \uac80\ud1a0\uac00 \ud544\uc694\ud55c \uacbd\uc6b0, \uc804\ubb38 \ud68c\uacc4 \ucee8\uc124\ud305 \ud68c\uc0ac\uc778 MAN(Master Accountant Network)\uacfc \uc0c1\ub2f4\ud558\ub294 \uac83\uc774 \ubaa8\ub4e0 \uac70\ub798\uac00 \uc815\ud655\ud558\uace0 \uc644\ubcbd\ud558\uba70 \uc2e0\uc18d\ud558\uac8c \ucc98\ub9ac\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \uc548\uc804\ud558\uace0 \ud6a8\uacfc\uc801\uc778 \ud574\uacb0\ucc45\uc774 \ub420 \uc218 \uc788\uc2b5\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 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>2026\ub144\uae4c\uc9c0 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ub418\ub294 \uc138\ubc95 \ubc0f \ud68c\uacc4 \uaddc\uc815 \uc18d\uc5d0\uc11c \uc720\ud55c\ucc45\uc784\ud68c\uc0ac(LLC)\ub294 \ubc95\uc801 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uace0 \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uba70 \uc138\uae08 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574 \uccb4\uacc4\uc801\uc778 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c, \ubcf8 \ud504\ub85c\uc138\uc2a4\ub294 [\u2026]<\/p>","protected":false},"author":4,"featured_media":7118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7117","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\/7117","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=7117"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7117\/revisions"}],"predecessor-version":[{"id":7122,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7117\/revisions\/7122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7118"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}