{"id":7145,"date":"2026-01-01T19:35:37","date_gmt":"2026-01-02T02:35:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7145"},"modified":"2026-01-01T19:35:37","modified_gmt":"2026-01-02T02:35:37","slug":"quy-trinh-ke-toan-cong-ty-co-phan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-co-phan\/","title":{"rendered":"2026\ub144 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4\ucc98\ub9ac \u2013 \uc790\ubcf8, \uc8fc\uc2dd \ubc0f \ubc30\ub2f9\uae08 \ud68c\uacc4\ucc98\ub9ac"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \uae30\uc5c5\uc774 \uc7ac\ubb34\ub97c \ud22c\uba85\ud558\uace0 \uc804\ubb38\uc801\uc73c\ub85c \uc6b4\uc601\ud558\uace0 \uc704\ud5d8 \uad00\ub9ac\ub97c \ucd5c\uc801\ud654\ud558\ub294 \ub370 \uc788\uc5b4 \uc911\uc694\ud55c \uc9c0\uce68\uc774 \ub429\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\uc758 \uc2ec\uce35\uc801\uc778 \ubd84\uc11d\uc744 \ud1b5\ud574 \uc9c0\ubd84 \uac70\ub798, \uc790\uae30\uc8fc\uc2dd, \ubc30\ub2f9\uae08 \uc9c0\uae09, \uc77c\ubc18\uc801\uc778 \uc704\ud5d8 \uc694\uc18c \ub4f1 \uac01 \ud68c\uacc4 \ub2e8\uacc4\ub97c \uc0c1\uc138\ud788 \uc0b4\ud3b4\ubcf4\uace0, \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900 \ubc0f \ucd5c\uc2e0 IFRS \ub85c\ub4dc\ub9f5\uc5d0 \ub530\ub978 \ucd5c\uc801\uc758 \ud574\uacb0\ucc45\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4. \ud22c\uc790\uc790, \uc911\uc18c\uae30\uc5c5, \uc2a4\ud0c0\ud2b8\uc5c5\uc774 \uc7ac\ubb34 \uba54\ucee4\ub2c8\uc998\uc744 \uc774\ud574\ud558\uace0 \ubc95\uaddc\ub97c \uc900\uc218\ud558\uba70 \uc8fc\uc8fc \ub9e4\ub825\ub3c4\ub97c \ub192\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc2e4\uc6a9\uc801\uc778 \uac00\uc774\ub4dc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-co-phan\/#Quy_trinh_ke_toan_cong_ty_co_phan_la_gi\" >\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc740 \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-co-phan\/#Dac_diem_chinh_cua_quy_trinh_ke_toan_cong_ty_co_phan\" >\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc758 \uc8fc\uc694 \ud2b9\uc9d5.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-co-phan\/#Cac_phuong_phap_hach_toan_co_ban_cua_nghiep_vu_ke_toan_cong_ty_co_phan\" >\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \uc6b4\uc601\uc744 \uc704\ud55c \uae30\ubcf8 \ud68c\uacc4 \ubc29\ubc95.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-co-phan\/#He_thong_tai_khoan_va_chi_tiet_phuong_phap_hach_toan_chuyen_dung\" >\uacc4\uc815\uacfc\ubaa9\ud45c \ubc0f \uc804\ubb38 \ud68c\uacc4 \ubc29\ubc95\uc758 \uc138\ubd80 \uc0ac\ud56d.<\/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-co-phan\/#Hach_toan_nghiep_vu_gop_von_thanh_lap_cong_ty\" >\ud68c\uc0ac \uc124\ub9bd \uc2dc \uc790\ubcf8 \ucd9c\uc790 \uac70\ub798 \ud68c\uacc4 \ucc98\ub9ac.<\/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-co-phan\/#Hach_toan_nghiep_vu_lien_quan_den_phat_hanh_co_phieu_de_huy_dong_von\" >\uc790\ubcf8 \uc870\ub2ec\uc744 \uc704\ud55c \uc8fc\uc2dd \ubc1c\ud589\uacfc \uad00\ub828\ub41c \uac70\ub798\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac.<\/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-co-phan\/#Hach_toan_phan_phoi_co_phan_cho_co_dong\" >\uc8fc\uc8fc\ub4e4\uc5d0\uac8c \uc8fc\uc2dd\uc744 \ubc30\ubd84\ud558\ub294 \uac83\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac.<\/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-co-phan\/#Hach_toan_tien_va_tai_san_gop_von_mua_co_phieu\" >\uc8fc\uc2dd \ub9e4\uc785\uc5d0 \ud22c\uc785\ub41c \ud604\uae08 \ubc0f \uc790\uc0b0\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac.<\/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-co-phan\/#Hach_toan_neu_so_tien_dat_mua_lon_hon_so_tien_can_phai_thanh_toan\" >\uc8fc\ubb38 \uae08\uc561\uc774 \uc9c0\ubd88 \uae08\uc561\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \uac70\ub798\ub97c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-co-phan\/#Hach_toan_ket_thuc_dot_phat_hanh_co_phieu\" >\uc8fc\uc2dd \ubc1c\ud589 \uc644\ub8cc\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac.<\/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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-co-phan\/#Dich_vu_ke_toan_%E2%80%93_thue_tron_goi_cong_ty_co_phan\" >\uc8fc\uc2dd\ud68c\uc0ac\ub97c \uc704\ud55c \uc885\ud569\uc801\uc778 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc11c\ube44\uc2a4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-co-phan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_toan_cong_ty_co_phan_la_gi\"><\/span><b>\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \uc8fc\uc2dd\ud68c\uc0ac\uac00 \uc7ac\ubb34 \ubc0f \ud68c\uacc4 \uac70\ub798\ub97c \uae30\ub85d, \uad00\ub9ac, \ucc98\ub9ac \ubc0f \ubcf4\uace0\ud558\ub294 \ub370 \uc0ac\uc6a9\ud558\ub294 \uc77c\ub828\uc758 \ub2e8\uacc4\uc640 \ubc29\ubc95 \uccb4\uacc4\uc785\ub2c8\ub2e4. \uc774 \ud504\ub85c\uc138\uc2a4\uc758 \ubaa9\ud45c\ub294 \uc7ac\ubb34 \uc815\ubcf4\uac00 \ud22c\uba85\ud558\uace0 \uc815\ud655\ud558\uba70 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uacbd\uc601\uc9c4\uc774 \ud6a8\uacfc\uc801\uc778 \uc758\uc0ac \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc774\ub77c\ub294 \ub9e5\ub77d\uc5d0\uc11c \ubcfc \ub54c, \uc774 \uacfc\uc815\uc740 \ub2e8\uc21c\ud788 \uc7a5\ubd80 \uc815\ub9ac\uc640 \ud68c\uacc4\uc5d0 \uad00\ud55c \uac83\uc774 \uc544\ub2c8\ub77c \uc704\ud5d8 \uad00\ub9ac, \uc8fc\uc8fc \uac10\ub3c5, \uadf8\ub9ac\uace0 \uac10\uc0ac \uc900\ube44\ub97c \uc704\ud55c \ub3c4\uad6c\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chinh_cua_quy_trinh_ke_toan_cong_ty_co_phan\"><\/span><b>\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc758 \uc8fc\uc694 \ud2b9\uc9d5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc740 \ud22c\uba85\uc131, \uc5c4\uaca9\ud55c \uad00\ub9ac, \ubc95\uc801 \uae30\uc900 \uc900\uc218 \ub4f1 \uace0\uc720\ud55c \ud2b9\uc9d5\uc744 \uc9c0\ub2c8\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \ub2e4\uc74c\uacfc \uac19\uc740 \uc911\uc694\ud55c \uc694\uc18c\ub4e4\uc744 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc\uc5d0 \ub300\ud55c \ud22c\uba85\uc131: \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub294 \uc8fc\uc2dd \uac00\uce58\uc640 \uc774\uc775\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5c4\uaca9\ud55c \ub0b4\ubd80 \uac10\ub3c5: \uc911\uc694\ud55c \uac70\ub798\ub294 \uc774\uc0ac\ud68c \ub610\ub294 \uc8fc\uc8fc\ucd1d\ud68c\uc758 \uc2b9\uc778\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc900\uc218: \ub300\ubd80\ubd84\uc758 \ub300\ud615 \uc8fc\uc2dd\ud68c\uc0ac\ub294 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud2b9\uc218 \ud68c\uacc4 \uc2dc\uc2a4\ud15c: \uc790\ubcf8(\uacc4\uc815 411, 4111, 4112), \uc790\uae30\uc8fc\uc2dd(\uacc4\uc815 419), \ubbf8\ubc30\ubd84 \uc774\uc775(\uacc4\uc815 421) \ubc0f \ubc30\ub2f9\uae08 \uc9c0\uae09 \uc758\ubb34(\uacc4\uc815 3388)\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4 \uac1c\ub150\uacfc \ud2b9\uc9d5\uc744 \uc774\ud574\ud588\ub2e4\uba74, \ub2e4\uc74c \ub2e8\uacc4\ub294 \uc7ac\ubb34 \uac70\ub798\ub97c \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uace0, \uc790\ubcf8\uacfc \ubc30\ub2f9\uae08\uc744 \uad00\ub9ac\ud558\uba70, \uc8fc\uc8fc\uc640 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \uae30\ubc18\uc774 \ub418\ub294 \uacc4\uc815\uacfc\ubaa9\ud45c\uc640 \ud2b9\uc218 \ud68c\uacc4 \ubc29\ubc95\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud558\ub294 \uac83\uc785\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-fdi\/\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790\uae30\uc5c5\uc758 \ud68c\uacc4 \uc808\ucc28.<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_hach_toan_co_ban_cua_nghiep_vu_ke_toan_cong_ty_co_phan\"><\/span><b>\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \uc6b4\uc601\uc744 \uc704\ud55c \uae30\ubcf8 \ud68c\uacc4 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7146\" aria-describedby=\"caption-attachment-7146\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7146\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu.jpg\" alt=\"Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n tr\u1ecdng y\u1ebfu\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7146\" class=\"wp-caption-text\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc8fc\uc694 \ud68c\uacc4 \uac70\ub798\uc5d0 \ub300\ud55c \ud68c\uacc4 \uc808\ucc28.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\ub294 \uc6b4\uc601 \ubc0f \ubc1c\uc804 \uacfc\uc815\uc5d0\uc11c \uc815\uad00 \uc790\ubcf8\uae08, \uc8fc\uc8fc \uad8c\ub9ac, \uc790\uae08 \uc870\ub2ec \ud65c\ub3d9\uacfc \uad00\ub828\ub41c \ub2e4\uc591\ud55c \ud68c\uacc4 \uac70\ub798\ub97c \ubc1c\uc0dd\uc2dc\ud0b5\ub2c8\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac \uac70\ub798\uc5d0 \ub300\ud55c \uae30\ubcf8\uc801\uc778 \ud68c\uacc4 \ubc29\ubc95\uc744 \uc219\uc9c0\ud558\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uac70\ub798\uc758 \uacbd\uc81c\uc801 \uc131\uaca9\uc744 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uc5ec \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uace0 \uc7ac\ubb34 \ubcf4\uace0 \uc624\ub958 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c \uc77c\ubc18\uc801\uc778 \uac70\ub798\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uc0ac \uc124\ub9bd\uc744 \uc704\ud55c \uc790\ubcf8 \ucd9c\uc790\ub97c \uc704\ud55c \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc808\ucc28:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc\uc758 \uc2e4\uc81c \ucd9c\uc790\uae08\uc744 \ucd9c\uc790 \uc790\uc0b0 \uc720\ud615(\ud604\uae08, \uc740\ud589 \uc774\uccb4 \ub610\ub294 \uc720\ud615 \uc790\uc0b0)\uc5d0 \ub530\ub77c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ubc95 \uc900\uc218\ub97c \uc704\ud574 \uc804\uc561 \ub0a9\uc785\ub41c \uc790\ubcf8\uae08\uacfc \ub0a9\uc785 \uc57d\uc815\ub418\uc5c8\uc73c\ub098 \uc544\uc9c1 \ub0a9\uc785\ub418\uc9c0 \uc54a\uc740 \uc790\ubcf8\uae08\uc744 \ubcc4\ub3c4\ub85c \uae30\ub85d\ud574 \ub450\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uad00, \ucc3d\ub9bd \uc8fc\uc8fc \ubaa9\ub85d, \uc790\ubcf8\uae08 \ucd9c\uc790 \uae30\ub85d \ub4f1 \ucca8\ubd80\ub41c \ubc95\ub960 \ubb38\uc11c\ub97c \uaf3c\uaf3c\ud788 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc815\uad00\uc790\ubcf8 \ubcc0\ub3d9 \uad00\ub828 \uac70\ub798:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc874 \uc8fc\uc8fc \ub610\ub294 \uc2e0\uaddc \ud22c\uc790\uc790\uc5d0\uac8c \ucd94\uac00 \uc8fc\uc2dd\uc744 \ubc1c\ud589\ud558\uc5ec \uc790\ubcf8\uc744 \ub298\ub9bd\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub77c \uc790\uc0ac\uc8fc \ub9e4\uc785, \uc790\ubcf8 \ud68c\uc218 \ub610\ub294 \ub204\uc801 \uc190\uc2e4 \ucc98\ub9ac\ub85c \uc778\ud55c \uc815\uad00 \uc790\ubcf8\uae08 \uac10\uc18c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8 \uc870\uc815\uc73c\ub85c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uc789\uc5ec\uae08 \ub610\ub294 \ucc28\uc561\uc740 \uc815\ud655\ud558\uac8c \ud68c\uacc4 \ucc98\ub9ac\ub418\uc5b4\uc57c \ud558\uba70, \uc774\ub97c \ud1b5\ud574 \uc790\ubcf8 \uad6c\uc870\uac00 \uc815\ud655\ud558\uac8c \ubc18\uc601\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucc44\uad8c \ubc1c\ud589 \uc5c5\ubb34:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc44\uad8c \ubc1c\ud589\uc73c\ub85c \uc870\ub2ec\ud55c \uc790\ubcf8\uc740 \uae30\uc5c5\uc758 \uc7a5\uae30 \ubd80\ucc44\ub85c \uae30\ub85d\ud55c\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc44\uad8c \uc774\uc790 \uad00\ub828 \uc138\ubd80 \uc815\ubcf4(\ub9cc\uae30, \uc774\uc790\uc728 \ubc0f \uad00\ub828 \ubc1c\ud589 \ube44\uc6a9 \ud3ec\ud568)\ub97c \ucd94\uc801\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc778 \uc6d0\uac00 \ubc30\ubd84 \ubc0f \uc774\uc790 \ud68c\uacc4 \ucc98\ub9ac\ub294 \ud68c\uc0ac\uc758 \uc7ac\uc815\uc801 \uc758\ubb34\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc8fc \ubc30\ub2f9\uae08 \uc9c0\uae09:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc30\ub2f9\uae08 \uc9c0\uae09\uc758 \ucd9c\ucc98\ub97c \ubbf8\ubd84\ubc30 \uc138\ud6c4 \uc774\uc775 \ub610\ub294 \uae30\ud0c0 \ud569\ubc95\uc801\uc778 \uc790\uae08\uc73c\ub85c \ud310\ub2e8\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uae08 \ubc30\ub2f9\uacfc \uc8fc\uc2dd \ubc30\ub2f9\uc740 \uacbd\uc81c\uc801 \uc131\uaca9\uc5d0 \ub530\ub77c \ubcc4\ub3c4\ub85c \ud68c\uacc4 \ucc98\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \ubc30\ub2f9\uae08\uc5d0 \ub300\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \ubc0f \ub0a9\ubd80 \uc758\ubb34\ub97c \ubaa8\ub2c8\ud130\ub9c1\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc7ac\ud3b8\uc131 \ubc0f \ud574\uc0b0\uacfc \uad00\ub828\ub41c \uc5c5\ubb34:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \ud569\ubcd1, \ud1b5\ud569 \ub610\ub294 \ubd84\ud560 \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4 \uac70\ub798\ub97c \uae30\ub85d\ud558\uace0 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\uc0b0 \uc804\uc5d0 \ubaa8\ub4e0 \uc7ac\uc815\uc801 \uc758\ubb34, \ubd80\ucc44 \ubc0f \uc138\uae08 \uc815\uc0b0\uc744 \uc644\ub8cc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc0b0\uc744 \uccad\uc0b0\ud558\uace0 \ub0a8\uc740 \uac00\uce58\ub97c \uc6b0\uc120\uc21c\uc704 \ubc0f \ubc95\ub960 \uaddc\uc815\uc5d0 \ub530\ub77c \uc8fc\uc8fc\ub4e4\uc5d0\uac8c \ubc30\ubd84\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_tai_khoan_va_chi_tiet_phuong_phap_hach_toan_chuyen_dung\"><\/span><b>\uacc4\uc815\uacfc\ubaa9\ud45c \ubc0f \uc804\ubb38 \ud68c\uacc4 \ubc29\ubc95\uc758 \uc138\ubd80 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \uc5c5\ubb34\ub97c \uc6b4\uc601\ud558\uae30 \uc704\ud574\uc11c\ub294 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\uac00 \uc790\ubcf8 \uacc4\uc815 \uadf8\ub8f9\uacfc \uac70\uae30\uc11c \ubc1c\uc0dd\ud558\ub294 \uc7ac\ubb34 \uac70\ub798\uc5d0 \ud2b9\ubcc4\ud55c \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_nghiep_vu_gop_von_thanh_lap_cong_ty\"><\/span><b>\ud68c\uc0ac \uc124\ub9bd \uc2dc \uc790\ubcf8 \ucd9c\uc790 \uac70\ub798 \ud68c\uacc4 \ucc98\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc790\ubcf8 \ud615\uc131 \ubc0f \uc778\uc2dd \uba54\ucee4\ub2c8\uc998\uc744 \uc774\ud574\ud558\uae30 \uc704\ud574\uc11c\ub294 \uae30\uc5c5\uc740 \uc8fc\uc2dd \ubc1c\ud589 \uad00\ub828 \ubc95\uaddc, \uc124\ub9bd \uc8fc\uc8fc\uc758 \uc758\ubb34, \uadf8\ub9ac\uace0 \ucd9c\uc790 \uc790\ubcf8 \ud68c\uacc4 \uc6d0\uce59\uc744 \ud655\uc2e4\ud788 \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8 \uc870\ub2ec \uba54\ucee4\ub2c8\uc998: \uc8fc\uc2dd\ud68c\uc0ac\ub294 \ud22c\uc790\uc790\uc5d0\uac8c \uc8fc\uc2dd\uc744 \ubc1c\ud589\ud558\uc5ec \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \ud544\uc694\ud55c \uc790\ubcf8\uc744 \uc870\ub2ec\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc3d\ub9bd \uc8fc\uc8fc\uc758 \ucc45\uc784: \ud604\ud589 \ubca0\ud2b8\ub0a8 \ubc95\uc5d0 \ub530\ub974\uba74, \ud68c\uc0ac \uc124\ub9bd\uc77c\ub85c\ubd80\ud130 3\ub144 \uc774\ub0b4\uc5d0 \ucc3d\ub9bd \uc8fc\uc8fc\ub294 \ud68c\uc0ac\uac00 \ubc1c\ud589\ud560 \uc608\uc815\uc778 \ubcf4\ud1b5\uc8fc \ucd1d\uc218\uc758 \ucd5c\uc18c 20%\ub97c \ubcf4\uc720\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc678\ubd80 \uc790\uae08 \uc870\ub2ec\uc774 \uc5c6\ub294 \uacbd\uc6b0: \ud68c\uc0ac\uc758 \ubaa8\ub4e0 \uc8fc\uc2dd\uc744 \ucc3d\ub9bd \uc8fc\uc8fc\ub4e4\uc774 \uc778\uc218\ud588\ub2e4\uba74, \ud574\ub2f9 \uae30\uc5c5\uc740 \uc8fc\uc2dd \uacf5\ubaa8\ub97c \uc2e4\uc2dc\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubc95\uc801\uc73c\ub85c \ud5c8\uc6a9\ub418\ub294 \uc790\uae30\uc790\ubcf8 \ucd9c\uc790 \ubc29\uc2dd\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;\">\ubca0\ud2b8\ub0a8 \ub3d9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc720\ub86d\uac8c \ud658\uc804 \uac00\ub2a5\ud55c \uc678\ud654;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub178\ub780\uc0c9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud1a0\uc9c0 \uc774\uc6a9\uad8c\uc758 \uac00\uce58;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\uc801 \uc7ac\uc0b0\uad8c, \uae30\uc220 \ubc0f \uae30\uc220\uc801 \ub178\ud558\uc6b0;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uc0ac \uc815\uad00\uc5d0 \uba85\uc2dc\ub41c \uae30\ud0c0 \uc720\ud615\uc758 \uc790\uc0b0.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc790\ubcf8\uae08\uc740 \ubd84\ud560 \ub0a9\ubd80\uac00 \uc544\ub2cc \uc77c\uc2dc\ubd88\ub85c \uc804\uc561 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \ud604\ud589 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub77c \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc8fc\uc8fc \uc790\ubcf8\uae08 \ub0a9\uc785\uc744 \uae30\ub85d\ud558\ub294 \ud68c\uacc4 \uacc4\uc815\uc740 411\ubc88 \uacc4\uc815(\uc0ac\uc5c5\uc790\ubcf8)\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_nghiep_vu_lien_quan_den_phat_hanh_co_phieu_de_huy_dong_von\"><\/span><b>\uc790\ubcf8 \uc870\ub2ec\uc744 \uc704\ud55c \uc8fc\uc2dd \ubc1c\ud589\uacfc \uad00\ub828\ub41c \uac70\ub798\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7148\" aria-describedby=\"caption-attachment-7148\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7148\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von.jpg\" alt=\"H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7148\" class=\"wp-caption-text\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc790\ubcf8 \uc870\ub2ec\uc744 \uc704\ud55c \uc8fc\uc2dd \ubc1c\ud589\uc744 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0 \ubc18\uc601\ud558\ub294 \uac83.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\uc744 \ubc1c\ud589\ud558\uace0 \ud22c\uc790\uc790\ub85c\ubd80\ud130 \uc790\ubcf8\uae08\uc744 \uc218\ub839\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uc8fc\uc2dd \ub9e4\uc785 \uc608\uce58\uae08\uc740 \ud68c\uacc4 \uc6d0\uce59\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uace0 \uac01 \uc8fc\uc8fc\ubcc4\ub85c \uc0c1\uc138\ud558\uac8c \ucd94\uc801 \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc219\uc9c0\ud574\uc57c \ud560 \ud68c\uacc4 \ubc29\ubc95 \ubc0f \uc911\uc694 \uc0ac\ud56d\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;\">\uae30\uc5c5\uc774 \ud22c\uc790\uc790\ub85c\ubd80\ud130 \uc8fc\uc2dd \ub9e4\uc785 \ub4f1\ub85d\uc744 \uc704\ud55c \uc608\uce58\uae08\uc744 \ubc1b\uc73c\uba74, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc740\ud589\uc758 \uc2e0\uc6a9 \ud3c9\uac00\uc11c\ub97c \ubc14\ud0d5\uc73c\ub85c \ud574\ub2f9 \uac70\ub798\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4\uc6a9 \ud39c:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 144 - \uc8fc\uc2dd \ub9e4\uc785 \ubcf4\uc99d\uae08: \uc2e4\uc81c\ub85c \uc218\ub839\ud55c \ubcf4\uc99d\uae08 \uae08\uc561\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 138(1388) \u2013 \uae30\ud0c0 \ubbf8\uc218\uae08: \uc8fc\uc8fc\uac00 \uc8fc\uc2dd\uc744 \ub9e4\uc785\ud558\uae30 \uc704\ud574 \uc608\uce58\ud55c \uae08\uc561\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uac01 \uc8fc\uc8fc\uc5d0 \ub300\ud55c \ub2e4\uc74c\uacfc \uac19\uc740 \uc138\ubd80 \uc815\ubcf4\ub97c \ucd94\uc801\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\uc218 \ub4f1\ub85d \uc8fc\uc2dd \uc218<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \ud22c\uc790\uc790\uc5d0 \ub300\ud55c \ud574\ub2f9 \uc608\uce58\uae08\uc561\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uc2e0\uc0dd \uae30\uc5c5\ub4e4\uc740 \uc790\ubcf8 \uc870\ub2ec\uc744 \uc704\ud574 \uae30\uc5c5\uacf5\uac1c(IPO)\ub97c \uc2e4\uc2dc\ud560 \ub54c \ud22c\uc790\uc790\ub4e4\uc744 \uc720\uce58\ud558\uae30 \uc704\ud574 \uc561\uba74\uac00\ubcf4\ub2e4 \ub0ae\uc740 \uac00\uaca9\uc73c\ub85c \uc8fc\uc2dd\uc744 \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd \ub300\uae08\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc29\ubc95\uc73c\ub85c \uc9c0\ubd88\ud558\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\ub9e4 \uc2dc \uc804\uc561 \uacb0\uc81c\ud558\uc2dc\uac70\ub098,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\uae08 \uc9c0\uae09\uc740 \uc774\uc0ac\ud68c \ubc0f \uacbd\uc601\uc9c4\uc758 \uacb0\uc815\uc5d0 \ub530\ub77c \ubd84\ud560\ud558\uc5ec \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_phan_phoi_co_phan_cho_co_dong\"><\/span><b>\uc8fc\uc8fc\ub4e4\uc5d0\uac8c \uc8fc\uc2dd\uc744 \ubc30\ubd84\ud558\ub294 \uac83\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7147\" aria-describedby=\"caption-attachment-7147\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7147\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan.jpg\" alt=\"H\u1ea1ch to\u00e1n ph\u00e1t h\u00e0nh v\u00e0 ph\u00e2n ph\u1ed1i c\u1ed5 ph\u1ea7n theo quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7147\" class=\"wp-caption-text\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \uc808\ucc28\uc5d0 \ub530\ub77c \uc8fc\uc2dd\uc758 \ubc1c\ud589 \ubc0f \ubc30\ubd84\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc8fc\uc2dd\uc758 \uc561\uba74\uac00\uc640 \ubc1c\ud589\uac00\ub97c \uae30\uc900\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc774 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc\ub85c\ubd80\ud130\uc758 \ubbf8\uc218\uae08 \uae30\ub85d: \ucc28\ubcc0 \uacc4\uc815 138(1388 - \uae30\ud0c0 \ubbf8\uc218\uae08)\uc740 \uc2b9\uc778\ub41c \uc8fc\uc2dd \ubc1c\ud589 \uac00\uaca9\uc5d0 \ub530\ub77c \uc8fc\uc8fc\uac00 \ud68c\uc0ac\uc5d0 \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \uae08\uc561\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc561\uba74\uac00\ub85c \uc790\ubcf8\uae08\uc744 \uae30\ub85d\ud568: \uacc4\uc815 4111(\ub4f1\ub85d \uc790\ubcf8\uae08)\uc740 \uc8fc\uc8fc\uc5d0\uac8c \ubc1c\ud589\ub41c \uc8fc\uc2dd \uc218\uc758 \uc561\uba74\uac00\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08(\uc788\ub294 \uacbd\uc6b0)\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4. \ubc1c\ud589 \uac00\uaca9\uacfc \uc8fc\uc2dd \uc561\uba74\uac00\uc758 \ucc28\uc561\uc744 \ubc18\uc601\ud558\uc5ec \uacc4\uc815 4112(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08)\ub97c \ucc28\ubcc0\uc5d0 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uc790\uae30\uc790\ubcf8 \ucd9c\uc790 \uc138\ubd80 \uc0ac\ud56d \uad00\ub9ac \uad00\ub828 \ucc38\uace0 \uc0ac\ud56d:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8 \ucd9c\uc790\ub97c \uc815\ud655\ud558\uac8c \ucd94\uc801\ud558\uae30 \uc704\ud574 \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uacc4\uc815 4111(\ub4f1\ub85d \uc8fc\uc2dd \uc790\ubcf8) \ubc0f \uacc4\uc815 4111(\ubc30\ubd84 \uc8fc\uc2dd \uc790\ubcf8)\uc744 \ud3ec\ud568\ud55c \uc0c1\uc138 \uacc4\uc815\uc744 \uac1c\uc124\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc\uc5d0\uac8c \uc8fc\uc2dd\uc744 \ubc30\ubd84\ud560 \ub54c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud310\ub9e4\ub41c \uc8fc\uc2dd \uc218\ub97c \uaf3c\uaf3c\ud558\uac8c \ucd94\uc801\ud558\uace0 \ud544\uc694\uc5d0 \ub530\ub77c \uc8fc\uc8fc \ubaa9\ub85d\uc758 \uc8fc\uc8fc \uc815\ubcf4\ub97c \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc2dd \ub9e4\uc785 \ub300\uae08 \uc9c0\uae09 \ubc29\uc2dd: \uc774\uc0ac\ud68c \ubc0f \uacbd\uc601\uc9c4\uc758 \uacb0\uc815\uc5d0 \ub530\ub77c \ub9e4\uc785 \uc2dc \uc77c\uc2dc\ubd88 \ub610\ub294 \ubd84\ud560 \ub0a9\ubd80\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_tien_va_tai_san_gop_von_mua_co_phieu\"><\/span><b>\uc8fc\uc2dd \ub9e4\uc785\uc5d0 \ud22c\uc785\ub41c \ud604\uae08 \ubc0f \uc790\uc0b0\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc8fc\ub4e4\uc758 \uc8fc\uc2dd \uccad\uc57d \ub300\uae08\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 144 \u2013 \uc8fc\uc2dd \uad6c\ub9e4 \ub300\uae08<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 1388 - \uc8fc\uc8fc\ub85c\ubd80\ud130\uc758 \uae30\ud0c0 \ubbf8\uc218\uae08\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc8fc\uc8fc\ub4e4\uc774 \uc8fc\uc2dd \uc778\uc218 \uc2dc \ucd94\uac00\ub85c \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \uae08\uc561\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc8fc\uac00 \uc790\uc0b0\uc73c\ub85c \uc8fc\uc2dd\uc744 \ub9e4\uc785\ud558\ub294 \uacbd\uc6b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc790\ubcf8 \ucd9c\uc790 \uc2dc\uc810\uc758 \uacf5\uc815 \uac00\uce58\ub97c \uacb0\uc815\ud558\uae30 \uc704\ud574 \uc790\uc0b0 \ud3c9\uac00 \uc704\uc6d0\ud68c\ub97c \uc124\ub9bd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud3c9\uac00 \uacb0\uacfc\uc5d0 \ub530\ub77c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774\uc0ac\ud68c\uc5d0\uc11c \uc2b9\uc778\ud55c \uae08\uc561\uc73c\ub85c \ucc28\ubcc0 \uacc4\uc815 152, 153, 156, 211, 213, \u2026 (\uae30\ubd80\ub41c \uc790\uc0b0\uc758 \uc885\ub958\uc5d0 \ub530\ub77c \ub2e4\ub984)\uc5d0 \uae30\ub85d\ud558\uace0, \ub300\ubcc0 \uacc4\uc815 1388(\uc8fc\uc8fc\ub85c\ubd80\ud130\uc758 \uae30\ud0c0 \ubbf8\uc218\uae08)\uc5d0 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud604\uae08 \ub300\uc2e0 \uc790\uc0b0\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc8fc\uc2dd \ub9e4\uc785 \uc758\ubb34\uc5d0 \ub300\ud55c \uc9c0\uae09\uc561\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub4f1\ub85d\ub41c \uc8fc\uc2dd \uc790\ubcf8\uc744 \uc2e4\uc81c \ucd9c\uc790\ub41c \uc8fc\uc2dd \uc790\ubcf8\uc73c\ub85c \uc774\uc804\ud558\ub294 \uac83:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 4111 \u2013 \ub4f1\ub85d \uc8fc\uc2dd \uc790\ubcf8 \ub9e4\uc785<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 4111 \u2013 \uc790\ubcf8\uae08 (\ubc1c\ud589 \uc8fc\uc2dd\uc758 \uc561\uba74\uac00 \uae30\uc900)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc8fc\uc758 \ud68c\uc0ac \uc815\uad00\uc0c1 \uc790\ubcf8\uae08 \ucd9c\uc790\ub97c \uacf5\uc2dd\uc801\uc73c\ub85c \uae30\ub85d\ud558\ub294 \uac83.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_neu_so_tien_dat_mua_lon_hon_so_tien_can_phai_thanh_toan\"><\/span><b>\uc8fc\ubb38 \uae08\uc561\uc774 \uc9c0\ubd88 \uae08\uc561\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \uac70\ub798\ub97c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ucd08\uacfc \uc8fc\uc2dd\ub9e4\uc785\uae08 \ud658\ubd88 \uc11c\ub958\ub97c \ubc14\ud0d5\uc73c\ub85c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 138 (\uacc4\uc815 1388 - \uc8fc\uc8fc\ub85c\ubd80\ud130\uc758 \ubbf8\uc218\uae08)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 144 \u2013 \uc8fc\uc2dd \ub9e4\uc785 \ub300\uae08 \uc608\uce58\uae08.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd \uccad\uc57d\uc73c\ub85c \ubc1c\uc0dd\ud55c \ucd08\uacfc \uc790\uae08\uc740 \uc8fc\uc8fc\ub4e4\uc5d0\uac8c \ud658\ubd88\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_ket_thuc_dot_phat_hanh_co_phieu\"><\/span><b>\uc8fc\uc2dd \ubc1c\ud589 \uc644\ub8cc\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd \uccad\uc57d \uc808\ucc28\uac00 \uc644\ub8cc\ub418\uba74 \ud68c\uc0ac\ub294 \ub3d9\uacb0 \uacc4\uc88c\uc5d0\uc11c \uc9c0\uae09 \uacc4\uc88c\ub85c \uc790\uae08\uc744 \uc774\uccb4\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc8fc\uc2dd \ubc1c\ud589\uc73c\ub85c \ubc1b\uc740 \uae08\uc561\uc744 \uae30\ub85d\ud558\uace0 \ub3d9\uc2dc\uc5d0 \uc774\uc804\uc5d0 \ucd94\uc801 \uad00\ub9ac\ud588\ub358 \uccad\uc57d \uc790\uae08\uc744 \uc774\uccb4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud574\ub2f9 \ud68c\uacc4 \ud56d\ubaa9:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 111\ubc88\uacfc 112\ubc88: \uae30\uc5c5\uc774 \ud22c\uc790\uc790\ub85c\ubd80\ud130 \uc2e4\uc81c\ub85c \ubc1b\uc740 \uae08\uc561\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9 \uacc4\uc88c 144 \u2013 \uc8fc\uc2dd \uccad\uc57d \uc790\uae08: \uc8fc\uc2dd \ubc1c\ud589\uc774 \uc131\uacf5\uc801\uc73c\ub85c \uc644\ub8cc\ub41c \ud6c4 \uccad\uc57d \uc790\uae08\uc744 \uc774\uccb4\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc8fc\uc5d0 \ub300\ud55c \uc8fc\uc2dd \ubc30\ubd84\uc774 \uc644\ub8cc\ub418\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubc1c\ud589\ub41c \uc8fc\uc2dd\uc758 \uc561\uba74\uac00\ub85c \ubc1c\ud589 \uc8fc\uc2dd \uc218\uc758 \uc99d\uac00\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc1c\ud589 \uc8fc\uc2dd \uc218\ub97c \ucd94\uc801\ud558\uae30 \uc704\ud55c \ud68c\uacc4 \ucc98\ub9ac \ud56d\ubaa9:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 010 \u2013 \ubbf8\ubc1c\ud589 \uc8fc\uc2dd: \uc8fc\uc2dd \ubc1c\ud589 \uc2dc \uc8fc\uc8fc\uc5d0\uac8c \uacf5\uc2dd\uc801\uc73c\ub85c \uad50\ubd80\ub41c \uc8fc\uc2dd\uc758 \uc561\uba74\uac00\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc694\uc57d\ud558\uc790\uba74, \uc8fc\uc2dd \ubc1c\ud589\uc740 \uccad\uc57d \ub300\uae08 \uc218\ub839\ubd80\ud130 \uc8fc\uc8fc\uc5d0\uac8c \uc8fc\uc2dd\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \ubc30\ubd84\ud558\ub294 \ub2e8\uacc4\uae4c\uc9c0 \uc21c\ucc28\uc801\uc73c\ub85c \ud68c\uacc4 \ucc98\ub9ac\ub429\ub2c8\ub2e4. \uc801\uc808\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub294 \ud604\uae08 \ud750\ub984\uacfc \ubc1c\ud589 \uc8fc\uc2dd \uc218\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \ud68c\uacc4 \uaddc\uc815\uc744 \uc900\uc218\ud558\uba70 \uae30\uc5c5\uc758 \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ubcf4\uace0\ub97c \uc704\ud55c \uacac\uace0\ud55c \ud1a0\ub300\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\ucc38\uc870:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-cong-ty-tnhh\/\"><span style=\"font-weight: 400;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac(LLC)\uc758 \ud68c\uacc4 \uc808\ucc28 2026.<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_%E2%80%93_thue_tron_goi_cong_ty_co_phan\"><\/span><b>\uc8fc\uc2dd\ud68c\uc0ac\ub97c \uc704\ud55c \uc885\ud569\uc801\uc778 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc11c\ube44\uc2a4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0c8\ub85c \uc124\ub9bd\ub41c \ud68c\uc0ac\ub294 \ud68c\uacc4\ud300\uc774 \uc544\uc9c1 \uc644\ube44\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \ub2e4\uc74c \uc815\ubcf4\ub97c \ucc38\uace0\ud574 \uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> MAN(Master Accountant Network) \uc81c\uacf5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ud68c\uacc4 \ucc98\ub9ac \uc2dc\uac04\uacfc \ube44\uc6a9\uc744 \uc808\uac10\ud558\uace0, \ubc95\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uba70, \uc138\uae08 \uad00\ub828 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \ud68c\uacc4 \ub2f4\ub2f9\uc790 \ubcc0\ub3d9\uc5d0 \ub300\ud55c \uac71\uc815\ub3c4 \ub35c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\uc758\uc801\uc808\ud55c \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc774 \ud544\uc694\ud558\uc2dc\uba74 MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN(Master Accountant Network) \ud3b8\uc9d1\uc704\uc6d0\ud68c<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 kim ch\u1ec9 nam gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh t\u00e0i ch\u00ednh minh b\u1ea1ch, chu\u1ea9n m\u1ef1c v\u00e0 t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb r\u1ee7i ro. D\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean s\u00e2u t\u1eeb c\u00e1c K\u1ebf to\u00e1n tr\u01b0\u1edfng, b\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng b\u01b0\u1edbc k\u1ebf to\u00e1n, c\u00e1c nghi\u1ec7p v\u1ee5 v\u1ed1n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7149,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7145","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=7145"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7145\/revisions"}],"predecessor-version":[{"id":7150,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7145\/revisions\/7150"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7149"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}