{"id":7158,"date":"2026-01-05T00:38:55","date_gmt":"2026-01-05T07:38:55","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7158"},"modified":"2026-01-05T00:38:55","modified_gmt":"2026-01-05T07:38:55","slug":"quy-trinh-ke-toan-doanh-nghiep-thuong-mai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/","title":{"rendered":"80% \uae30\uc5c5\ub4e4\uc740 \uc0c1\uc5c5 \ud68c\uacc4 \uc808\ucc28\uc5d0 \ub300\ud55c \uc624\ud574\ub85c \uc778\ud574 \uc2e4\uc218\ub97c \uc800\uc9c0\ub985\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \uae30\uc5c5\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud55c \uae30\ub85d \uc720\uc9c0\uc758 \ubb38\uc81c\uac00 \uc544\ub2c8\ub77c, \uae30\uc5c5\uc758 \ud575\uc2ec\uc801\uc778 &quot;\uc704\ud5d8 \uad00\ub9ac \uc2dc\uc2a4\ud15c&quot;\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc7ac\uace0, \ub9e4\ucd9c\uc6d0\uac00, 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\uc9c0\uc6d0\ud569\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-doanh-nghiep-thuong-mai\/#Ke_toan_thuong_mai_la_gi\" >\uc0c1\uc5c5 \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-doanh-nghiep-thuong-mai\/#Nhiem_vu_cua_mot_ke_toan_thuong_mai\" >\uc0c1\uc5c5 \ud68c\uacc4\uc0ac\uc758 \uc9c1\ubb34<\/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-doanh-nghiep-thuong-mai\/#Kiem_soat_va_xu_ly_chung_tu_mua_%E2%80%93_ban\" >\uad6c\ub9e4 \ubc0f \ud310\ub9e4 \ubb38\uc11c\ub97c \uad00\ub9ac\ud558\uace0 \ucc98\ub9ac\ud569\ub2c8\ub2e4.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Hach_toan_mua_hang_va_hang_ton_kho\" >\uad6c\ub9e4 \ubc0f \uc7ac\uace0 \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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Hach_toan_ban_hang_va_doanh_thu\" >\ub9e4\ucd9c \ubc0f \uc218\uc775 \ud68c\uacc4<\/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-doanh-nghiep-thuong-mai\/#Xac_dinh_va_hach_toan_gia_von_hang_ban\" >\ub9e4\ucd9c\uc6d0\uac00\ub97c \uc0b0\uc815\ud558\uace0 \ud68c\uacc4\ucc98\ub9ac\ud55c\ub2e4.<\/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-doanh-nghiep-thuong-mai\/#Quan_ly_cong_no_phai_thu_%E2%80%93_phai_tra\" >\ub9e4\ucd9c\ucc44\uad8c \ubc0f \ub9e4\uc785\ucc44\ubb34 \uad00\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-doanh-nghiep-thuong-mai\/#Tap_hop_chi_phi_va_cong_viec_cuoi_ky\" >\ucd5c\uc885 \ube44\uc6a9 \ubc0f \uc791\uc5c5 \uc644\ub8cc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Vai_tro_cua_ke_toan_trong_doanh_nghiep_thuong_mai\" >\uc0c1\uc5c5 \uae30\uc5c5\uc5d0\uc11c \ud68c\uacc4\uc758 \uc5ed\ud560\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='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-doanh-nghiep-thuong-mai\/#Dam_bao_tuan_thu_phap_luat_ve_ke_toan_va_thue\" >\ud68c\uacc4 \ubc0f \uc138\ubc95 \uc900\uc218\ub97c \ubcf4\uc7a5\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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Kiem_soat_hang_ton_kho_va_loi_nhuan\" >\uc7ac\uace0 \uad00\ub9ac \ubc0f \uc218\uc775<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Cung_cap_du_lieu_cho_quyet_dinh_kinh_doanh\" >\ube44\uc988\ub2c8\uc2a4 \uc758\uc0ac\uacb0\uc815\uc744 \uc704\ud55c \ub370\uc774\ud130\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Ket_noi_cac_bo_phan_trong_doanh_nghiep\" >\uae30\uc5c5 \ub0b4 \uc5ec\ub7ec \ubd80\uc11c\ub97c \uc5f0\uacb0\ud558\ub294 \uac83.<\/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-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Quy_trinh_ke_toan_doanh_nghiep_thuong_mai\" >\uc0c1\uc5c5 \uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc808\ucc28<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Buoc_1_Tap_hop_chung_tu_hoa_don\" >1\ub2e8\uacc4: \uc11c\ub958\uc640 \uc1a1\uc7a5\uc744 \ubaa8\uc73c\uc138\uc694<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Chung_tu_hoa_don_phai_tuan_thu_nguyen_tac_Hop_phap_%E2%80%93_Hop_ly_%E2%80%93_Hop_le\" >\uccad\uad6c\uc11c \ubc0f \uad00\ub828 \uc11c\ub958\ub294 \uc801\ubc95\uc131, \ud569\ub9ac\uc131, \uc720\ud6a8\uc131\uc774\ub77c\ub294 \uc6d0\uce59\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Chung_tu_ngan_hang\" >\uc740\ud589 \uc11c\ub958<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Chung_tu_nop_tien_vao_Ngan_sach_Nha_nuoc\" >\uad6d\uac00 \uc608\uc0b0 \ub0a9\ubd80 \uc601\uc218\uc99d<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Buoc_2_Phan_anh_chung_tu\" >2\ub2e8\uacc4: \uc11c\ub958 \ud655\uc778<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Buoc_3_Tap_hop_chi_phi\" >3\ub2e8\uacc4: \ube44\uc6a9 \uc218\uc9d1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Buoc_4_But_toan_ket_chuyen_va_xac_dinh_ket_qua_kinh_doanh\" >4\ub2e8\uacc4: \ud68c\uacc4 \ub9c8\uac10 \ubc0f \uc0ac\uc5c5 \uacb0\uacfc \ud655\uc815.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Ket_chuyen_cac_khoan_doanh_thu\" >\uc774\uc804 \uc218\uc775<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Ket_chuyen_cac_khoan_chi_phi\" >\ube44\uc6a9 \uc774\uccb4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Xac_dinh_ket_qua_kinh_doanh\" >\uc0ac\uc5c5 \uc131\uacfc\ub97c \uacb0\uc815\ud558\uc138\uc694<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Ket_chuyen_thue_GTGT_duoc_khau_tru\" >\uacf5\uc81c \uac00\ub2a5\ud55c \ubd80\uac00\uac00\uce58\uc138\uc758 \uc774\uccb4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#Buoc_5_Lap_Bao_cao_Tai_chinh_va_Quyet_toan_thue\" >5\ub2e8\uacc4: \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc138\uae08 \uc815\uc0b0 \ubcf4\uace0\uc11c \uc791\uc131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#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-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-trinh-ke-toan-doanh-nghiep-thuong-mai\/#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_thuong_mai_la_gi\"><\/span><b>\uc0c1\uc5c5 \ud68c\uacc4\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \ud68c\uacc4\ub294 \uc0c1\uc5c5 \uae30\uc5c5\uc758 \uc0c1\ud488 \uad6c\ub9e4 \ubc0f \ud310\ub9e4\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uacbd\uc81c \uac70\ub798\ub97c \uae30\ub85d, \ubc18\uc601 \ubc0f \uad00\ub9ac\ud558\ub294 \ud68c\uacc4\uc758 \uc804\ubb38 \ubd84\uc57c\ub85c, \uc0dd\uc0b0 \uacfc\uc815\uc744 \uac70\uce58\uc9c0 \uc54a\uace0 \uad6c\ub9e4 \uac00\uaca9\uacfc \ud310\ub9e4 \uac00\uaca9\uc758 \ucc28\uc775\uc744 \ucc3d\ucd9c\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \ud68c\uacc4\ub294 \uc8fc\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\ub9e4 \ubc0f \ud310\ub9e4\ub41c \uc0c1\ud488;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \ubc0f \ub9e4\ucd9c\uc6d0\uac00;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c, \ub9e4\uc785\ucc44\ubb34 \ubc0f \ud604\uae08\ud750\ub984;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ud654\uc758 \uc720\ud1b5\uc73c\ub85c \uc778\ud574 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \ud68c\uacc4\ub294 \ub2e8\uc21c\ud788 \uc7a5\ubd80 \uc815\ub9ac\ub9cc \ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uae30\uc5c5 \ub0b4 \uc138\uae08 \ubc0f \uc7ac\ubb34 \ub370\uc774\ud130\uc5d0 \ub300\ud55c \uc704\ud5d8 \uad00\ub9ac \ubd80\uc11c \uc5ed\ud560\ub3c4 \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-quan-tri\/\"><span style=\"font-weight: 400;\">\uad00\ub9ac \ud68c\uacc4.<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nhiem_vu_cua_mot_ke_toan_thuong_mai\"><\/span><b>\uc0c1\uc5c5 \ud68c\uacc4\uc0ac\uc758 \uc9c1\ubb34<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7161\" aria-describedby=\"caption-attachment-7161\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7161\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai.jpg\" alt=\"Nhi\u1ec7m v\u1ee5 quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhiem-vu-quan-trong-cua-ke-toan-trong-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7161\" class=\"wp-caption-text\">\uc0c1\uc5c5 \uae30\uc5c5\uc758 \ud68c\uacc4 \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4\uc0ac\uc758 \uc911\uc694\ud55c \uc5ed\ud560.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc0c1\uc5c5 \ud68c\uacc4\uc0ac\uc758 \uc5c5\ubb34\ub294 \ubd84\ud560\ub418\uac70\ub098 \ud1b5\ud569\ub420 \uc218 \uc788\uc9c0\ub9cc, \uae30\ubcf8\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \uc8fc\uc694 \uc5c5\ubb34 \uadf8\ub8f9\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_va_xu_ly_chung_tu_mua_%E2%80%93_ban\"><\/span><b>\uad6c\ub9e4 \ubc0f \ud310\ub9e4 \ubb38\uc11c\ub97c \uad00\ub9ac\ud558\uace0 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uad6c\ub9e4 \ubc0f \ud310\ub9e4 \uc11c\ub958\ub97c \uad00\ub9ac\ud558\uace0 \ucc98\ub9ac\ud558\ub294 \uac83\uc740 \uc0c1\uc5c5 \ud68c\uacc4\uc758 \uae30\ubcf8 \ub2e8\uacc4\uc774\uba70, \ube44\uc6a9\uacfc \uc218\uc775\uc758 \uc801\ubc95\uc131 \ubc0f \uae30\uc5c5\uc758 \uc804\uccb4 \uc138\uae08 \uc758\ubb34\ub97c \uacb0\uc815\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc815\ud655\ud55c \ud68c\uacc4 \ub370\uc774\ud130\ub97c \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uc0c1\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5c5\ubb34\ub97c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc785\ub825 \ubc0f \ucd9c\ub825 \uc1a1\uc7a5\uc758 \uc801\ubc95\uc131\uacfc \uc720\ud6a8\uc131\uc744 \uac80\uc99d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5\uc744 \uacc4\uc57d\uc11c, \uad6c\ub9e4 \uc8fc\ubb38\uc11c, \ucc3d\uace0 \uc785\uace0\/\ubc30\uc1a1 \uba85\uc138\uc11c\uc640 \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc1a1\uc7a5\uc758 \uc0c1\ud0dc\ub97c \ubaa8\ub2c8\ud130\ub9c1\ud558\uc5ec \uaddc\uc815\uc5d0 \ub530\ub77c \uc0dd\uc131 \ubc0f \ub514\uc9c0\ud138 \uc11c\uba85\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-doanh-thu\/\"><span style=\"font-weight: 400;\">\uc218\uc775 \ud68c\uacc4.<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_mua_hang_va_hang_ton_kho\"><\/span><b>\uad6c\ub9e4 \ubc0f \uc7ac\uace0 \ud68c\uacc4 \ucc98\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uad6c\ub9e4 \ubc0f \uc7ac\uace0 \ud68c\uacc4\ub294 \uc0c1\uc5c5 \uae30\uc5c5\uc758 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \ubd88\uc77c\uce58\ub294 \ub9e4\ucd9c\uc6d0\uac00, \uc774\uc775 \ubc0f \uc138\uae08 \uc758\ubb34\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc0c1\ud488 \uac00\uce58\ub97c \uc5c4\uaca9\ud558\uac8c \uad00\ub9ac\ud558\uace0 \ub9c8\uc774\ub108\uc2a4 \uc7ac\uace0 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5c5\ubb34\ub97c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc3d\uace0\uc5d0 \uc785\uace0\ub418\ub294 \uc0c1\ud488\uc758 \uac00\uce58\ub97c \ucd5c\ucd08 \uad6c\ub9e4\uac00\ub85c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\ub9e4 \ube44\uc6a9(\uc6b4\uc1a1, \uc0c1\ud558\ucc28, \ubcf4\ud5d8 \ub4f1)\uc744 \uc0c1\ud488\uc5d0 \ubc30\ubd84\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \ud488\ubaa9 \ubc0f \uac01 \ucc3d\uace0\ubcc4 \uc7ac\uace0 \uc218\ub7c9\uacfc \uac00\uce58\ub97c \ucd94\uc801\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_ban_hang_va_doanh_thu\"><\/span><b>\ub9e4\ucd9c \ubc0f \uc218\uc775 \ud68c\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \uae30\uc5c5\uc5d0\uc11c \ub9e4\ucd9c \ubc0f \uc218\uc775 \ud68c\uacc4\ub294 \uc0ac\uc5c5 \uc2e4\uc801\uc758 \uc815\ud655\uc131\uacfc \uc138\uae08 \uc758\ubb34\ub97c \uacb0\uc815\ud558\ub294 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc815\ud655\ud55c \uc2dc\uc810\uc5d0 \uc815\ud655\ud55c \uc218\ub839\uc778\uc5d0\uac8c \uc644\uc804\ud55c \uc99d\ube59 \uc11c\ub958\ub97c \uac16\ucd94\uc5b4 \ub9e4\ucd9c\uc744 \uae30\ub85d\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc218\uc775\uc744 \ud22c\uba85\ud558\uac8c \uad00\ub9ac\ud558\uace0 \uc138\uae08 \uc815\uc0b0 \uc2dc \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ubd88\uc77c\uce58 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5c5\ubb34\ub97c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc18c\uc720\uad8c \uc774\uc804 \uc2dc\uc810\uc5d0 \uc218\uc775\uc744 \uc778\uc2dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c \ubd80\uac00\uac00\uce58\uc138 \ud68c\uacc4 \ucc98\ub9ac;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uac1d, \uacc4\uc57d \ubc0f \ud310\ub9e4 \ucc44\ub110\ubcc4\ub85c \uc218\uc775\uc744 \uc790\uc138\ud788 \ucd94\uc801\ud558\uc138\uc694.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_va_hach_toan_gia_von_hang_ban\"><\/span><b>\ub9e4\ucd9c\uc6d0\uac00\ub97c \uc0b0\uc815\ud558\uace0 \ud68c\uacc4\ucc98\ub9ac\ud55c\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc6d0\uac00\ub97c \uc0b0\uc815\ud558\uace0 \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \uc774\uc775\uacfc \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uc758 \uc815\ud655\uc131\uc744 \uacb0\uc815\uc9d3\ub294 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \ub9e4\ucd9c\uc6d0\uac00\ub97c \uc81c\ub300\ub85c \uad00\ub9ac\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc744 \ucca0\uc800\ud788 \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \uc6d0\uac00 \uacc4\uc0b0 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\uc5ec \uc801\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ud655\ud55c \uc6d0\uac00 \ud68c\uacc4\ub294 \uc9c4\uc815\ud55c \ucd1d\uc774\uc775\uc744 \ubc18\uc601\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \ubd80\uc871\uc774\ub098 \uc798\ubabb\ub41c \ub9e4\ucd9c\uc6d0\uac00 \uacc4\uc0b0\uc744 \uc720\ubc1c\ud558\ub294 \ubd88\uc77c\uce58\ub97c \uc801\uc2dc\uc5d0 \ud30c\uc545\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quan_ly_cong_no_phai_thu_%E2%80%93_phai_tra\"><\/span><b>\ub9e4\ucd9c\ucc44\uad8c \ubc0f \ub9e4\uc785\ucc44\ubb34 \uad00\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ub9e4\ucd9c\ucc44\uad8c\uacfc \ub9e4\uc785\ucc44\ubb34 \uad00\ub9ac\ub294 \ud604\uae08 \ud750\ub984\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \uc7ac\uc815\uc801 \uc548\uc815\uc131\uacfc \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4. \ub9e4\ucd9c\ucc44\uad8c\uacfc \ub9e4\uc785\ucc44\ubb34\ub97c \ucca0\uc800\ud788 \uad00\ub9ac\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ub3d9\uc2dc\uc5d0 \uc2dc\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uac1d \ubc0f \uacf5\uae09\uc5c5\uccb4\ub85c\ubd80\ud130\uc758 \ubbf8\uc9c0\uae09\uae08\uacfc \ubbf8\uc218\uae08\uc744 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc73c\ub85c \ub9e4\uc785\ucc44\ubb34\ub97c \ub300\uc870\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc601\uc5c5 \ubc0f \uc7ac\ubb34 \ubd80\uc11c\uc640 \ud611\ub825\ud558\uc5ec \ud604\uae08 \ud750\ub984\uc744 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\uc790\uc138\ud55c \ub0b4\uc6a9\uc744 \ud655\uc778\ud558\uc138\uc694:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-cong-no\/\"><span style=\"font-weight: 400;\">\ub9e4\uc785\ucc44\ubb34 \ub2f4\ub2f9 \ud68c\uacc4\uc0ac.<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Tap_hop_chi_phi_va_cong_viec_cuoi_ky\"><\/span><b>\ucd5c\uc885 \ube44\uc6a9 \ubc0f \uc791\uc5c5 \uc644\ub8cc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uad6c\ub9e4, \ud310\ub9e4 \ubc0f \ub9e4\ucd9c\ucc44\uad8c \uac70\ub798\uac00 \uc644\uc804\ud788 \uae30\ub85d\ub41c \ud6c4, \uc0c1\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc0ac\uc5c5 \uacb0\uacfc\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uace0 \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc138\ubb34 \ubcf4\uace0\uc11c\uc758 \uc77c\uad00\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc6d0\uac00 \uc9d1\uacc4 \ubc0f \uae30\ub9d0 \uc815\uc0b0\uc744 \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uc8fc\uc694 \uc5c5\ubb34\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;\">\ud310\ub9e4\ube44\uc6a9\uacfc \uad00\ub9ac\ube44\uc6a9\uc744 \ud569\uc0b0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc775\uacfc \ube44\uc6a9\uc744 \uc774\uccb4\ud558\uace0, \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc138\ubb34 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc0c1\uc5c5 \uae30\uc5c5\uc5d0\uc11c \uc0c1\uc5c5 \ud68c\uacc4\ub294 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uace0, \uc774\uc775\uc744 \ubcf4\ud638\ud558\uba70, \uacbd\uc601\uc9c4\uacfc \uc0ac\uc5c5 \uc758\uc0ac \uacb0\uc815\uc5d0 \ud544\uc694\ud55c \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \uc81c\uacf5\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_ke_toan_trong_doanh_nghiep_thuong_mai\"><\/span><b>\uc0c1\uc5c5 \uae30\uc5c5\uc5d0\uc11c \ud68c\uacc4\uc758 \uc5ed\ud560\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \uae30\uc5c5\uc5d0\uc11c \ud68c\uacc4\ub294 \uc7ac\ubb34 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc744 \ud558\uba70, \uc774\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uce21\uba74\uc5d0\uc11c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_ve_ke_toan_va_thue\"><\/span><b>\ud68c\uacc4 \ubc0f \uc138\ubc95 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \ud68c\uacc4\ub294 \uae30\uc5c5\uc5d0 \ub2e4\uc74c\uacfc \uac19\uc740 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uac70\ub798\ub97c \uc815\ud655\ud558\uace0 \uc644\uc804\ud558\uac8c, \uadf8\ub9ac\uace0 \uc2e0\uc18d\ud558\uac8c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \uc624\ub958, \ub9e4\ucd9c\uc6d0\uac00 \uc624\ub958, \uc218\uc775 \uacc4\uc0b0 \uc624\ub958\ub85c \uc778\ud55c \uc138\uae08 \uccb4\ub0a9 \ub610\ub294 \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc758 \uac80\uc0ac \ubc0f \uac10\uc0ac \uc694\uad6c \uc0ac\ud56d\uc744 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_hang_ton_kho_va_loi_nhuan\"><\/span><b>\uc7ac\uace0 \uad00\ub9ac \ubc0f \uc218\uc775<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc7ac\uace0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc0c1\uc5c5 \uae30\uc5c5 \uc790\uc0b0\uc758 \uc0c1\ub2f9 \ubd80\ubd84\uc744 \ucc28\uc9c0\ud569\ub2c8\ub2e4. \uc0c1\uc5c5 \ud68c\uacc4\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \ud68c\uc804\uc728\uc774 \ub0ae\uc740 \uc0c1\ud488\uacfc \uc720\ud1b5\uae30\ud55c\uc774 \uc9c0\ub09c \uc0c1\ud488\uc744 \ubc1c\uacac\ud558\ub294 \uac83;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc6d0\uac00\ub97c \uc815\ud655\ud558\uac8c \uad00\ub9ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \uc81c\ud488\uad70\uc758 \uc774\uc775\ub960\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cung_cap_du_lieu_cho_quyet_dinh_kinh_doanh\"><\/span><b>\ube44\uc988\ub2c8\uc2a4 \uc758\uc0ac\uacb0\uc815\uc744 \uc704\ud55c \ub370\uc774\ud130\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \ud68c\uacc4 \uc815\ubcf4\ub294 \uacbd\uc601\uc9c4\uc774 \ub2e4\uc74c\uacfc \uac19\uc740 \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \ub370 \uae30\ucd08 \uc790\ub8cc\ub85c \ud65c\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \ud310\ub9e4 \uac00\uaca9\uc744 \ucc45\uc815\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uc801\uc758 \uacf5\uae09\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uc804\ub7b5\uacfc \ud604\uae08 \ud750\ub984 \uad00\ub9ac\ub97c \uc870\uc815\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Ket_noi_cac_bo_phan_trong_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \ub0b4 \uc5ec\ub7ec \ubd80\uc11c\ub97c \uc5f0\uacb0\ud558\ub294 \uac83.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \ud68c\uacc4\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uac83\ub4e4\uc744 \uc5f0\uacb0\ud558\ub294 \ub2e4\ub9ac \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\ub9e4, \uc7ac\uace0, \ud310\ub9e4 \ubc0f \uc7ac\ubb34 \ubd80\uc11c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc6b4\uc601 \ub370\uc774\ud130\uc758 \uc77c\uad00\uc131, \ud22c\uba85\uc131 \ubc0f \uc81c\uc5b4 \uac00\ub2a5\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \ud68c\uacc4\ub294 \uc7ac\uace0, \ub9e4\ucd9c\uc6d0\uac00, \uc218\uc775 \ubc0f \uc138\uae08 \uc704\ud5d8 \uad00\ub9ac\uc5d0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud558\ubbc0\ub85c, \uae30\uc5c5\uc774 \ubb38\uc11c \uad00\ub9ac\ubd80\ud130 \ud68c\uacc4 \ucc98\ub9ac \ubc0f \uae30\ub9d0 \ubcf4\uace0\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uccb4\uacc4\uc801\uc774\uace0 \uc77c\uad00\uc131 \uc788\uc73c\uba70 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \uc0c1\uc5c5 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud560 \ub54c \ube44\ub85c\uc18c \uc9c4\uc815\uc73c\ub85c \ud6a8\uacfc\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_toan_doanh_nghiep_thuong_mai\"><\/span><b>\uc0c1\uc5c5 \uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7160\" aria-describedby=\"caption-attachment-7160\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7160\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai.jpg\" alt=\"Chi ti\u1ebft quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Chi-tiet-quy-trinh-ke-toan-doanh-nghiep-thuong-mai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7160\" class=\"wp-caption-text\">\uc0c1\uc5c5 \uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \uae30\uc5c5\uc744 \uc704\ud55c \ud6a8\uc728\uc801\uc778 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \uc815\ud655\ud55c \uc218\uce58\ub97c \ubcf4\uc7a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud604\uae08 \ud750\ub984 \uad00\ub9ac, \uc138\uae08 \uc900\uc218 \ubc0f \ubc95\uc801\uc73c\ub85c \uc720\ud6a8\ud55c \uc7ac\ubb34 \ubcf4\uace0\ub97c \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \ud68c\uacc4 \uc5c5\ubb34\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uccb4\uacc4\uc801\uc778 \ub2e8\uacc4\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Tap_hop_chung_tu_hoa_don\"><\/span><b>1\ub2e8\uacc4: \uc11c\ub958\uc640 \uc1a1\uc7a5\uc744 \ubaa8\uc73c\uc138\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ubaa8\ub4e0 \ud68c\uacc4 \uc5c5\ubb34\uc758 \ucd9c\ubc1c\uc810\uc774\ubbc0\ub85c \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_hoa_don_phai_tuan_thu_nguyen_tac_Hop_phap_%E2%80%93_Hop_ly_%E2%80%93_Hop_le\"><\/span><b>\uccad\uad6c\uc11c \ubc0f \uad00\ub828 \uc11c\ub958\ub294 \uc801\ubc95\uc131, \ud569\ub9ac\uc131, \uc720\ud6a8\uc131\uc774\ub77c\ub294 \uc6d0\uce59\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><b>\uc815\uc2dd \uc1a1\uc7a5 \ubc0f \uc11c\ub958<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\uc801\uc73c\ub85c \uc720\ud6a8\ud55c \uc1a1\uc7a5\uc774\ub780 \ub2e4\uc74c\uacfc \uac19\uc740 \uc1a1\uc7a5\uc744 \ub9d0\ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5\uc740 \uc7ac\ubb34\ubd80(\uad6d\uc138\uccad)\uc5d0\uc11c \ubc1c\ud589\ud558\uba70, \uc138\ubb34 \ub2f9\uad6d\uc740 \uad00\ub828 \uaddc\uc815\uc5d0 \ub530\ub77c \uae30\uc5c5 \ubc0f \uac1c\uc778\uc5d0\uac8c \ubc1c\uae09\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5\uc740 \ud574\ub2f9 \uc5c5\uccb4\uc5d0\uc11c \ud45c\uc900 \uc591\uc2dd\uc5d0 \ub530\ub77c \uc9c1\uc811 \uc778\uc1c4\ud558\uba70, \uc138\ubb34 \ub2f9\uad6d\uc758 \uc2b9\uc778\uc744 \ubc1b\uc544 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ubc95\ub960\uc5d0 \ub530\ub77c \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc1a1\uc7a5 \ubc1c\ud589 \uc0ac\uc2e4\uc744 \ud1b5\ubcf4\ud558\ub294 \uc808\ucc28\ub97c \uc644\ub8cc\ud55c \ud6c4 \uc120\uc81c\uc801\uc73c\ub85c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc785\ub825 \uc1a1\uc7a5\uacfc \uad00\ub828\ub41c \uc704\ud5d8:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc0ac\uc5c5\uccb4\ub294 \uc2e4\uc81c\ub85c \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uc758 \uad6c\ub9e4\uc640 \ud310\ub9e4 \uad00\ub828 \uac70\ub798\ub97c \uc218\ud589\ud558\uace0 \uc788\uc73c\uba70, \uc7ac\ubb34 \uae30\ub85d \ubc0f \uc1a1\uc7a5\uc740 \uc644\ube44\ub418\uc5b4 \uc788\uc5b4 2\ucc9c\ub9cc VND \uc774\uc0c1\uc758 \ube44\uc6a9\uc5d0 \ub300\ud574\uc11c\ub294 \ubb34\ud604\uae08 \uacb0\uc81c \uc870\uac74\uc744 \ucda9\uc871\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ubb38\uc81c\ub294 \uc81c\uacf5\ub418\ub294 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uac00 \ud68c\uc0ac \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d\uc5d0 \uba85\uc2dc\ub41c \uc0ac\uc5c5 \ubd84\uc57c\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uc608\ub97c \ub4e4\uc5b4:<\/b> <span style=\"font-weight: 400;\">A\uc0ac\ub294 B\uc0ac\uc640 \uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uacc4\uc57d\uc744 \uccb4\uacb0\ud588\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 A\uc0ac\uc758 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d\uc5d0\ub294 \uc774\ub7ec\ud55c \uc0ac\uc5c5 \ud65c\ub3d9\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c A\uc0ac\uac00 B\uc0ac\uc5d0\uac8c \ubc1c\ud589\ud55c \uc1a1\uc7a5\uc740 \ubd88\ubc95\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc720\ud6a8\ud55c \uc1a1\uc7a5 \ubc0f \uc11c\ub958<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\uc720\ud6a8\ud55c \uc1a1\uc7a5\uc774\ub780 \uaddc\uc815 \ubc0f \ud604\ud589 \ud68c\uacc4\u00b7\uc138\ubb34 \uad00\ud589\uc5d0 \ub530\ub77c \uc801\uc808\ud558\uac8c \uc791\uc131\ub41c \uc1a1\uc7a5\uc73c\ub85c, \ubaa8\ub4e0 \ud544\uc218 \uc815\ubcf4\uac00 \uc644\uc804\ud558\uace0 \uba85\ud655\ud558\uba70 \uc815\ud655\ud558\uac8c \uae30\uc7ac\ub418\uc5b4 \uc788\uc5b4\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;\">\uccad\uad6c\uc11c\uc5d0\ub294 \ubc1c\ud589\uc77c, \uc6d4, \uc5f0\ub3c4\uac00 \ubaa8\ub450 \uae30\uc7ac\ub418\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud310\ub9e4\uc790\uc640 \uad6c\ub9e4\uc790\uc5d0 \ub300\ud55c \uc815\ubcf4\uc5d0\ub294 \uc131\uba85, \uc0ac\uc5c5\uccb4\uba85, \uc8fc\uc18c \ubc0f \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uae08 \ub610\ub294 \uacc4\uc88c\uc774\uccb4\uc640 \uac19\uc740 \uacb0\uc81c \ubc29\ubc95\uc744 \uba85\uc2dc\ud558\uace0, \ud544\uc694\ud55c \uacbd\uc6b0 \uc740\ud589 \uacc4\uc88c \ubc88\ud638\ub97c \ud3ec\ud568\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \uc1a1\uc7a5\uc5d0\ub294 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc815\ubcf4(\uc608: \uc77c\ub828\ubc88\ud638, \uc0c1\ud488 \ub610\ub294 \uc11c\ube44\uc2a4 \uba85\uce6d, \uce21\uc815 \ub2e8\uc704, \uc218\ub7c9, \ub2e8\uac00, \ucd1d\uc561), \uc138\uc728 \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uae08\uc561(\uacfc\uc138 \ub300\uc0c1\uc778 \uacbd\uc6b0), \uc9c0\ubd88\ud574\uc57c \ud560 \ucd1d\uc561 \ubc0f \uae08\uc561\uc744 \ud22c\uba85\uc131\uc744 \uc704\ud574 \ubb38\uc790\ub85c \uae30\uc7ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc720\ud6a8\ud55c \uc1a1\uc7a5\uc740 \ub0b4\uc6a9 \uc694\uac74 \uc678\uc5d0\ub3c4 \uaddc\uc815\ub41c \uc11c\uba85 \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc1a1\uc7a5\uc5d0\ub294 \ud310\ub9e4\uc790, \uad6c\ub9e4\uc790 \ubc0f \ubc95\uc815\ub300\ub9ac\uc778\uc758 \uc11c\uba85\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ub300\ud45c\uc774\uc0ac\uac00 \uc9c1\uc811 \uc11c\uba85\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0, \uc704\uc784\uc7a5\uc744 \ud1b5\ud574 \uad8c\ud55c\uc744 \uc704\uc784\ubc1b\uc740 \uc790\uac00 \uc1a1\uc7a5\uc5d0 \uc11c\uba85\ud558\uace0 \ud68c\uc0ac \uc9c1\uc778\uc744 \uc88c\uce21 \uc0c1\ub2e8\uc5d0 \ub0a0\uc778\ud558\uc5ec \ubc95\uc801 \ud6a8\ub825\uc744 \ud655\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc720\ud6a8\ud55c \uc1a1\uc7a5<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\ud569\ubc95\uc801\uc778 \uc1a1\uc7a5\uc774\ub77c\uace0 \ud558\uba74 \ubcf8\uc9c8\uc801\uc73c\ub85c \ud569\ub9ac\uc801\uc778 \uc0ac\uc5c5 \ube44\uc6a9\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ubc95\uc801\uc73c\ub85c \uc720\ud6a8\ud55c \uc1a1\uc7a5\ub9cc \uc788\ub2e4\uace0 \ud574\uc11c \uc2b9\uc778\ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ud574\ub2f9 \ube44\uc6a9\uc740 \ud569\ub9ac\uc801\uc774\uc5b4\uc57c \ud558\uba70, \uc1a1\uc7a5 \ub0b4\uc6a9\uc740 \uc815\ud655\ud558\uace0 \uc2e4\uc81c \uac70\ub798\ub97c \ubc18\uc601\ud574\uc57c \ud558\uba70, \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d\uc5d0 \uba85\uc2dc\ub41c \uc0ac\uc5c5 \ud65c\ub3d9 \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc9c1\uc811\uc801\uc778 \uc5f0\uad00\uc131\uc744 \uac00\uc838\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_ngan_hang\"><\/span><b>\uc740\ud589 \uc11c\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc740\ud589 \uc11c\ub958\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uae30\uc5c5\uc758 \ud604\uae08 \uc678 \uc9c0\uae09 \uac70\ub798\ub97c \uae30\ub85d\ud558\ub294 \ub370 \uc911\uc694\ud55c \ubcf4\uc870 \uc11c\ub958\uc785\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc778 \uc11c\ub958 \uc720\ud615\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;\">\ucc28\ubcc0 \uba54\ubaa8: \uc9c0\uae09 \uc9c0\uc2dc\uc11c, \uc218\ud45c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uacc4\uc88c\uc5d0 \ub3c8\uc744 \uc785\uae08\ud558\uac70\ub098 \ubc1b\uc744 \ub54c \uc9c0\ud3d0\uac00 \ubc1c\ud589\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc740\ud589 \ud68c\uacc4 \uc99d\ube59\uc11c\ub958: \uc740\ud589 \uac70\ub798 \ub0b4\uc5ed\uc11c \ubc0f \ubcf4\uc870 \uc6d0\uc7a5.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ubb38\uc11c\ub294 \uc8fc\ub85c \ud68c\uc0ac \uc740\ud589 \uacc4\uc88c\ub97c \ud1b5\ud574 \uc774\ub8e8\uc5b4\uc9c0\ub294 \uc0c1\ud488, \uc11c\ube44\uc2a4 \ub610\ub294 \uae30\ud0c0 \uae08\uc735 \uac70\ub798\uc758 \uad6c\ub9e4 \ubc0f \ud310\ub9e4\uc5d0 \ub300\ud55c \uacb0\uc81c \uacfc\uc815\uc5d0\uc11c \uc0dd\uc131\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_nop_tien_vao_Ngan_sach_Nha_nuoc\"><\/span><b>\uad6d\uac00 \uc608\uc0b0 \ub0a9\ubd80 \uc601\uc218\uc99d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \uae08\uc561\uc73c\ub85c, \uc608\ub97c \ub4e4\uba74 \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;\">\ubc95\uc778 \uc18c\ub4dd\uc138(\ub0a9\ubd80\ud560 \uc138\uae08\uc774 \ubd84\uae30 \uc911\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0 \ub610\ub294 \uc5f0\ub9d0\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138(\uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc18c\ub4dd\uc138 (\uc138\uae08 \ub0a9\ubd80 \uae30\ud55c);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\ub828 \uc138\uae08 \ubc0f \uc218\uc218\ub8cc.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_anh_chung_tu\"><\/span><b>2\ub2e8\uacc4: \uc11c\ub958 \ud655\uc778<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uac70\ub798\uc758 \uc131\uaca9\uc5d0 \ub530\ub77c \uad6c\ub9e4 \ubc0f \ud310\ub9e4 \uc1a1\uc7a5, \uc740\ud589 \uc11c\ub958, \uba85\uc138\uc11c, \uad6d\uac00 \uc608\uc0b0 \ubd84\uac1c \ub0a9\ubd80 \uc99d\uba85\uc11c \ub4f1 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \ubb38\uc11c\ub97c \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\uc785\ud558\uace0 \uae30\ub85d\ud569\ub2c8\ub2e4. \uc815\ud655\ud55c \ud68c\uacc4 \ub370\uc774\ud130 \ud655\ubcf4\uc640 \uc138\ubc95 \uc900\uc218\ub97c \uc704\ud574 \ubaa8\ub4e0 \ubb38\uc11c\ub294 \ud68c\uacc4\uc5d0 \uc785\ub825\ud558\uae30 \uc804\uc5d0 \uc720\ud6a8\uc131\uacfc \uc801\ubc95\uc131\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub9e4\uc785 \uc1a1\uc7a5\uc744 \uae30\ub85d\ud560 \ub54c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc1a1\uc7a5\uc758 \uc131\uaca9\uc744 \uc815\ud655\ud558\uac8c \ubd84\ub958\ud558\ub294 \ub370 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ud310\ub9e4 \ub610\ub294 \uc0c1\uc5c5\uc801 \ubaa9\uc801\uc73c\ub85c \uc7ac\uace0\uc5d0 \uc785\uace0\ub418\ub294 \uc0c1\ud488 \ubc0f \uc6d0\uc790\uc7ac\uc640 \uad00\ub828\ub41c \uc1a1\uc7a5\uc740 \ub9e4\uc785 \uc1a1\uc7a5\uc73c\ub85c \ubd84\ub958\ub418\ub294 \ubc18\uba74, \uc0dd\uc0b0, \uc0ac\uc5c5 \uc6b4\uc601 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uc704\ud574 \uc9c1\uc811 \uad6c\ub9e4\ud55c \uc0c1\ud488 \ubc0f \uc6a9\uc5ed\uc5d0 \ub300\ud55c \uc1a1\uc7a5\uc740 \uc801\uc808\ud55c \ube44\uc6a9 \ud56d\ubaa9\uc73c\ub85c \ud68c\uacc4 \ucc98\ub9ac\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubc94\uc8fc\ub97c \ucc98\uc74c\ubd80\ud130 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud558\uba74 \ub9e4\ucd9c\uc6d0\uac00\uc640 \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uace0 \uc138\uae08 \uc815\uc0b0 \uc2dc \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ubd88\uc77c\uce58 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Tap_hop_chi_phi\"><\/span><b>3\ub2e8\uacc4: <\/b><b>\ube44\uc6a9 \uc9d1\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5\uc758 \ube44\uc6a9\uc744 \uacb0\uc815\ud558\ub294 \ud575\uc2ec \uc694\uc18c \uc911 \ud558\ub098\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae09\uc5ec \ube44\uc6a9: \ub178\ub3d9\ubcf4\ud6c8\uc0ac\ud68c\ubd80\uc758 \ud68c\ub78c 03\/2015\/TT-BLDTBXH\uc5d0 \uadfc\uac70\ud568;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc815\uc790\uc0b0\uc758 \uac10\uac00\uc0c1\uac01\ube44: \ud68c\ub78c 45\/2015\/TT-BTC\uc5d0 \uadfc\uac70\ud568;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc120\ubd88 \ube44\uc6a9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc6d0\uac00: \ud68c\uc0ac\ub294 \uac00\uc911\ud3c9\uade0\ubc95\uc744 \uc0ac\uc6a9\ud558\uc5ec \uae30\ub9d0 \ub9e4\ucd9c\uc6d0\uac00\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \uad00\ub828 \ube44\uc6a9.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_But_toan_ket_chuyen_va_xac_dinh_ket_qua_kinh_doanh\"><\/span><b>4\ub2e8\uacc4: \ud68c\uacc4 \ub9c8\uac10 \ubc0f \uc0ac\uc5c5 \uacb0\uacfc \ud655\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Ket_chuyen_cac_khoan_doanh_thu\"><\/span><b>\uc774\uc804 \uc218\uc775<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud574\ub2f9 \uae30\uac04\uc758 \ubaa8\ub4e0 \uc218\uc775\uacfc \uad00\ub828 \ud56d\ubaa9\uc744 \uc9d1\uacc4\ud55c \ud6c4, \uc21c\uc218\uc775\uc744 \uc815\ud655\ud558\uac8c \uc0b0\ucd9c\ud558\uace0 \uc0ac\uc5c5 \uacb0\uacfc\ub97c \uacc4\uc0b0\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\ub85c \ud65c\uc6a9\ud558\uae30 \uc704\ud574 \uc218\uc775\uacfc \uacf5\uc81c\uc561\uc744 \uc774\uccb4\ud558\ub294 \ub2e8\uacc4\ub97c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uc544\ub798 \ub0b4\uc6a9\uc740 \ud604\ud589 \ud68c\uacc4 \uc6d0\uce59\uc5d0 \ub530\ub77c \uae30\uc5c5\uc774 \uc218\ud589\ud574\uc57c \ud558\ub294 \uae30\uac04 \ub9d0 \uc218\uc775 \uc774\uccb4 \ubd84\uac1c\ub97c \uc694\uc57d\ud55c \uac83\uc785\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;\"> \uc0c1\uc5c5 \uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \uc218\uc775\uc744 \uc774\uc804\ud558\ub294 \uac83.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc9c1\ubd88 \uacc4\uc88c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacc4\uc815\uc5d0\ub294\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc758\ubbf8<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc774\uc804 \uc218\uc775 \uacf5\uc81c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uacc4\uc815 511 (\uacc4\uc815 511\uc758 \ucd1d \ucc28\ubcc0 \ud56d\ubaa9 \uc218)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 521<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac70\ub798 \ud560\uc778, \ud310\ub9e4 \uacf5\uc81c \ubc0f \ubc18\ud488 \uc0c1\ud488\uc744 \uc81c\uc678\ud558\uc5ec \uc21c\ub9e4\ucd9c\uc744 \uc815\ud655\ud558\uac8c \uc0b0\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ub9e4\ucd9c \uc218\uc775 \uc774\uc804<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uacc4\uc815 511 (\uacc4\uc815 511\uc758 \ucd1d \ub300\ubcc0 \ud56d\ubaa9 \uc218 - \uacc4\uc815 511\uc758 \ucd1d \ucc28\ubcc0 \ud56d\ubaa9 \uc218)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 911<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc21c\uc218\uc775\uc744 \uc190\uc775\uacc4\uc0b0\uc11c \uacc4\uc815\uc73c\ub85c \uc774\uccb4\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc7ac\ubb34 \uc6b4\uc601 \uc218\uc775\uc758 \uc774\uc804<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uacc4\uc815 515 (\uacc4\uc815 515\uc758 \ucd1d \ub300\ubcc0 \ud56d\ubaa9 \uc218 - \uacc4\uc815 515\uc758 \ucd1d \ucc28\ubcc0 \ud56d\ubaa9 \uc218)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 911<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc608\uae08 \uc774\uc790 \ubc0f \ud658\uc728 \ucc28\uc774\uc640 \uac19\uc740 \uae08\uc735 \uc218\uc775\uc740 \ud569\uc0b0\ub418\uc5b4 \ud574\ub2f9 \uae30\uac04\uc758 \uc0ac\uc5c5 \uc2e4\uc801\uc744 \uc0b0\ucd9c\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uae30\ud0c0 \uc18c\ub4dd\uc758 \uc774\uc804<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uacc4\uc815 711 (\uacc4\uc815 711\uc758 \ucd1d \ub300\ubcc0 \ud56d\ubaa9 \uc218 - \uacc4\uc815 711\uc758 \ucd1d \ucc28\ubcc0 \ud56d\ubaa9 \uc218)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 911<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud575\uc2ec \uc0ac\uc5c5 \uc6b4\uc601 \uc678 \ud65c\ub3d9\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc218\uc775\uc740 \uc0ac\uc5c5 \uc2e4\uc801\uc5d0 \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5 \uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \uc218\uc775 \uc774\uccb4\ub294 \uac01 \uc218\uc775 \uc720\ud615 \ubc0f \uacf5\uc81c \ud56d\ubaa9\uc5d0 \ub530\ub77c \uc644\uc804\ud558\uace0 \uc815\ud655\ud558\uac8c \uc774\ub8e8\uc5b4\uc838\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc21c\uc218\uc775\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\uace0, \ud574\ub2f9 \uae30\uac04\uc758 \uc0ac\uc5c5 \uc2e4\uc801\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uba70, \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \uc138\uae08 \uc815\uc0b0 \uc2dc \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\ub294 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4. \uc62c\ubc14\ub978 \uc218\uc775 \uc774\uccb4 \uc808\ucc28\ub97c \uc900\uc218\ud558\ub294 \uac83\uc740 \ud68c\uacc4 \ub370\uc774\ud130\uc758 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud6a8\uc728\uc801\uc778 \uacbd\uc601 \uad00\ub9ac\uc640 \uc7ac\ubb34 \uc704\ud5d8\uc5d0 \ub300\ud55c \uc120\uc81c\uc801 \ud1b5\uc81c\ub97c \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ket_chuyen_cac_khoan_chi_phi\"><\/span><b>\ube44\uc6a9 \uc774\uccb4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uc218\uc775\uacfc \ube44\uc6a9\uc744 \uc9d1\uacc4\ud55c \ud6c4, \uc0ac\uc5c5 \uacb0\uacfc\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\uae30 \uc704\ud574 \ube44\uc6a9\uc744 \uacc4\uc815 911\ub85c \uc774\uccb4\ud569\ub2c8\ub2e4. \uc774\ub294 \uc0c1\uc5c5 \uae30\uc5c5\uc758 \ud68c\uacc4 \uacfc\uc815\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\ub85c, \uc138\uc804 \ubc0f \uc138\ud6c4 \uc774\uc775\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uace0 \uaddc\uc815\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \uc138\uae08 \uc815\uc0b0\uc758 \uae30\ucd08\uac00 \ub429\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;\"> \uc0c1\uc5c5 \uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \ube44\uc6a9\uc744 \uc774\uccb4\ud558\ub294 \uac83.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 41.2121%; text-align: center;\"><b>\ucf58\ud150\uce20<\/b><\/td>\n<td style=\"width: 58.0808%; text-align: center;\"><b>\ub9c8\uac10 \ud56d\ubaa9\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc6d0\uac00\ub97c \uc774\uc804\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 911 = \uacc4\uc88c 632\uc758 \ucd1d \ucc28\ubcc0 \uae08\uc561 \u2013 \uacc4\uc88c 632\uc758 \ucd1d \ub300\ubcc0 \uae08\uc561<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 632\uac00 \uc874\uc7ac\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\uc7ac\uc815 \ube44\uc6a9 \uc774\uccb4<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 911 = \uacc4\uc88c 635\uc758 \ucd1d \ucc28\ubcc0 \uae08\uc561 \u2013 \uacc4\uc88c 635\uc758 \ucd1d \ub300\ubcc0 \uae08\uc561<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 635.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\ud310\ub9e4 \ube44\uc6a9 \uc774\uc804<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 911 = \uacc4\uc88c 641\uc758 \ucd1d \ucc28\ubcc0 \uae08\uc561 \u2013 \uacc4\uc88c 641\uc758 \ucd1d \ucc28\ubcc0 \uae08\uc561; \ub300\ubcc0 \uacc4\uc88c 641<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc815 641\uc774 \uc874\uc7ac\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uad00\ub9ac \ube44\uc6a9 \uc774\uc804<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 911 = \uacc4\uc88c 642\uc758 \ucd1d \ucc28\ubcc0 \uae08\uc561 \u2013 \uacc4\uc88c 642\uc758 \ucd1d \ub300\ubcc0 \uae08\uc561<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 642\ub294 \uc874\uc7ac\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \ube44\uc6a9 \uc774\uccb4<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 911 = \uacc4\uc88c 811\uc758 \ucd1d \ucc28\ubcc0 \uae08\uc561 \u2013 \uacc4\uc88c 811\uc758 \ucd1d \ub300\ubcc0 \uae08\uc561<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 811\ubc88\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.2121%;\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9 \uc774\uc804<\/span><\/td>\n<td style=\"width: 58.0808%; text-align: left;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 911 = \uacc4\uc88c 821\uc758 \ucd1d \ucc28\ubcc0 \uae08\uc561 \u2013 \uacc4\uc88c 821\uc758 \ucd1d \ub300\ubcc0 \uae08\uc561<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 821\ubc88\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \ube44\uc6a9\uc744 \uacc4\uc815 911\ub85c \uc804\uc561 \uc774\uccb4\ud568\uc73c\ub85c\uc368 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud574\ub2f9 \uae30\uac04\uc758 \uc0ac\uc5c5 \uc2e4\uc801 \ud655\uc815 \ub2e8\uacc4\ub97c \uc644\ub8cc\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \ud3c9\uac00\ud558\uace0, \ubc95\uc778\uc138 \ub0a9\ubd80 \uc758\ubb34\ub97c \uacb0\uc815\ud558\uba70, \uc0c1\uc5c5 \uae30\uc5c5 \ud68c\uacc4 \uc808\ucc28\uc5d0\uc11c \uaddc\uc815\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \uc791\uc131\ud558\ub294 \ub370 \uc911\uc694\ud55c \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_ket_qua_kinh_doanh\"><\/span><b>\uc0ac\uc5c5 \uc131\uacfc\ub97c \uacb0\uc815\ud558\uc138\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><b>\uc0ac\uc5c5\uc774 \uc218\uc775\uc131\uc774 \uc788\ub294 \uacbd\uc6b0:<\/b><span style=\"font-weight: 400;\"> \ubaa8\ub4e0 \uc218\uc775\uacfc \ube44\uc6a9\uc744 \uacc4\uc815 911\ub85c \uc774\uccb4\ud55c \ud6c4, \uacc4\uc815 911\uc758 \ucd1d \ub300\ubcc0 \uc794\uc561\uc774 \ucd1d \ucc28\ubcc0 \uc794\uc561\ubcf4\ub2e4 \ud06c\uba74 \uadf8 \ucc28\uc561\uc740 \ubbf8\ubc30\ubd84 \uc138\ud6c4 \uc774\uc775\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uc774\uccb4 \ubd84\uac1c\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 911<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 4212\ubc88\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\uccb4\ub41c \uae08\uc561\uc740 \uacc4\uc88c 911\uc758 \ucd1d \uc785\uae08 \uc794\uc561\uacfc \ucd1d \ucd9c\uae08 \uc794\uc561\uc758 \ucc28\uc561\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc0ac\uc5c5\uccb4\uac00 \uc190\uc2e4\uc744 \ubcf4\ub294 \uacbd\uc6b0: <\/b><span style=\"font-weight: 400;\">\ubc18\ub300\ub85c, \uacc4\uc815 911\uc758 \ucd1d \ucc28\ubcc0 \uae08\uc561\uc774 \ucd1d \ub300\ubcc0 \uae08\uc561\ubcf4\ub2e4 \ud06c\uba74 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uc138\ud6c4 \uc21c\uc190\uc2e4\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c \ubd84\uac1c \ud56d\ubaa9\uc744 \uc0ac\uc6a9\ud558\uc5ec \uacc4\uc815 911\uc758 \uc190\uc2e4\uc744 \uacc4\uc815 4212\ub85c \uc774\uccb4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 4212<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">911\uc774\ub77c\ub294 \uacc4\uc815\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\uccb4 \uae08\uc561\uc740 \uacc4\uc88c 911\uc758 \ucd1d \ucd9c\uae08\uc561\uacfc \uacc4\uc88c 911\uc758 \ucd1d \uc785\uae08\uc561\uc758 \ucc28\uc561\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ket_chuyen_thue_GTGT_duoc_khau_tru\"><\/span><b>\uacf5\uc81c \uac00\ub2a5\ud55c \ubd80\uac00\uac00\uce58\uc138\uc758 \uc774\uccb4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \uc774\uc804 \ud68c\uacc4 \ucc98\ub9ac\uc758 \uc6d0\uce59\uc740 \ud56d\uc0c1 \ub450 \uac00\uc9c0 \uc720\ud615\uc758 \uc138\uae08\uc744 \uc904\uc774\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub294 \uacf5\uc81c \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c \ubd80\uac00\uac00\uce58\uc138 \ub0a9\ubd80<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 3331\uc5d0\uc11c \ucd9c\uae08\ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc774\uccb4 \uae08\uc561\uc740 \ubc1c\uc0dd\ud55c \uc18c\uc561\uc758 \uc138\uae08\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 133\ubc88\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 133\uc758 \uac70\ub798 \uae08\uc561 \uacc4\uc0b0 \uacf5\uc2dd:\u00a0<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c 133\uc5d0 \ubc1c\uc0dd\ud55c \uae08\uc561 = \uacc4\uc88c 133\uc758 \ucd1d \ucc28\ubcc0 \uae08\uc561 - \uacc4\uc88c 133\uc758 \ucd1d \ub300\ubcc0 \uae08\uc561.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 3331\uc758 \uac70\ub798 \uae08\uc561 \uacc4\uc0b0 \uacf5\uc2dd:<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c 3331\uc758 \uac70\ub798 \uae08\uc561 = \uacc4\uc88c 3331\uc758 \ucd1d \uc785\uae08\uc561 \u2013 \uacc4\uc88c 3331\uc758 \ucd1d \ucd9c\uae08\uc561<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">133\uae30 \uae30\ucd08 \uc794\uc561\uc744 \uad6c\ud558\uc138\uc694: <\/span><span style=\"font-weight: 400;\">\ucd5c\uc19f\uac12\uc744 \ucc3e\ub294 \uc6d0\ub9ac\ub294 \ub2e4\uc74c \uacf5\uc2dd\uc5d0 \uae30\ubc18\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 133\uc758 \uae30\ucd08 \uc794\uc561\uacfc \uacc4\uc88c 133\uc758 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548\uc758 \uac70\ub798\uc561\uc744 \ud569\ud55c \uae08\uc561\uc774 \uacc4\uc88c 3331\uc758 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548\uc758 \uac70\ub798\uc561\ubcf4\ub2e4 \ud06c\uba74, \uc774\uccb4\ub41c \uae08\uc561\uc740 \uacc4\uc88c 133\uc5d0 \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 133\uc758 \uae30\ucd08 \uc794\uc561\uacfc \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uacc4\uc88c 133\uc758 \uac70\ub798\uc561\uc744 \ud569\ud55c \uae08\uc561\uc774 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uacc4\uc88c 3331\uc758 \uac70\ub798\uc561\ubcf4\ub2e4 \uc801\uc73c\uba74, \uc774\uccb4\ub41c \uae08\uc561\uc740 \uacc4\uc88c 3331\uc5d0 \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">X\uc0ac\ub294 \uacf5\uc81c\ubc95\uc744 \uc774\uc6a9\ud55c \uc138\uae08 \uc2e0\uace0 \ubc29\uc2dd\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4. 2025\ub144 1\ubd84\uae30\uc5d0 \ub2e4\uc74c\uacfc \uac19\uc740 \uc790\ub8cc\uac00 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \uacf5\uc81c \uacc4\uc815 133\uc758 \uae30\ucd08 \uc794\uc561\uc740 1,500\ub9cc VND\uc600\uace0, \uae30\uac04 \uc911 \uacf5\uc81c \uacc4\uc815 133\uc758 \uc794\uc561\uc740 2,500\ub9cc VND\uc600\uc73c\uba70, \uae30\uac04 \uc911 \uacf5\uc81c \uacc4\uc815 3331\uc758 \uc794\uc561\uc740 3,000\ub9cc VND\uc600\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc804\ub2ec \uacf5\uc2dd\uc5d0 \ub530\ub974\uba74:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\ucd08 \uc794\uc561 = 15,000,000 + 25,000,000 = 40,000,000 &gt; 30,000,000<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uadf8 \ub2e4\uc74c\uc5d0:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 3331 3\ucc9c\ub9cc VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 133\ubc88\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Lap_Bao_cao_Tai_chinh_va_Quyet_toan_thue\"><\/span><b>5\ub2e8\uacc4: \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc138\uae08 \uc815\uc0b0 \ubcf4\uace0\uc11c \uc791\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9c8\uc9c0\ub9c9\uc73c\ub85c \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc640 \uc190\uc775\uacc4\uc0b0\uc11c\uac00 \uc791\uc131\ub429\ub2c8\ub2e4. \ud68c\uacc4\ucc45\uc784\uc790\ub294 \uc804\ub144 \ub3d9\uae30 \ub300\ube44 \uc774\uc775\ub960\uc774 \uc5b4\ub5bb\uac8c \ubcc0\ud588\ub294\uc9c0 \uc124\uba85\ud574\uc57c \ud569\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;\">\uc798 \uc9dc\uc5ec\uc9c4 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub294 \uae30\uc5c5\uc774 \ud68c\uacc4 \ubc0f \uc138\uae08 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7ac\uace0, \ub9e4\ucd9c\uc6d0\uac00, \uc774\uc775\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud560 \uc218 \uc788\ub294 \ud22c\uba85\ud55c \uc7ac\ubb34 \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud569\ub2c8\ub2e4. \ubb38\uc11c \uad00\ub9ac, \uad6c\ub9e4 \ubc0f \ud310\ub9e4 \ud68c\uacc4, \ub9e4\ucd9c\ucc44\uad8c \uad00\ub9ac, \uc5f0\ub9d0 \uacb0\uc0b0\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \ub2e8\uacc4\ub97c \uc815\ud655\ud558\uac8c \uc218\ud589\ud558\uba74 \uae30\uc5c5\uc740 \uc138\uae08 \uc704\ud5d8\uc744 \uc0ac\uc804\uc5d0 \uc608\ubc29\ud558\uace0 \uc0ac\uc5c5 \uc758\uc0ac \uacb0\uc815\uc758 \uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \uc138\ubc95\uacfc \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589\uc774\ub77c\ub294 \ud658\uacbd \uc18d\uc5d0\uc11c \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud558\uace0 \uac1c\uc120\ud558\ub294 \uac83\uc740 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uadc0\uc0ac\uac00 \ud504\ub85c\uc138\uc2a4 \ud45c\uc900\ud654, \ub370\uc774\ud130 \uad00\ub9ac, \ub610\ub294 \uc2ec\uce35\uc801\uc778 \uc2e4\ubb34 \uc790\ubb38\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub2e4\uba74, \uc8fc\uc800\ud558\uc9c0 \ub9d0\uace0 MAN(Master Accountant Network)\uc758 \uc804\ubb38 \ud68c\uacc4 \ubc0f \uac10\uc0ac\ud300\uc5d0 \ubb38\uc758\ud558\uc5ec \uadc0\uc0ac\uc758 \ube44\uc988\ub2c8\uc2a4 \ubaa8\ub378\uc5d0 \ub9de\ucd98 \uc2dc\uc758\uc801\uc808\ud55c \uc9c0\uc6d0\uc744 \ubc1b\uc73c\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 doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng c\u00f2n l\u00e0 c\u00f4ng vi\u1ec7c ghi ch\u00e9p \u0111\u01a1n thu\u1ea7n m\u00e0 tr\u1edf th\u00e0nh \u201ch\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t r\u1ee7i ro\u201d c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong kh\u00e2u ghi nh\u1eadn h\u00e0ng t\u1ed3n kho, gi\u00e1 v\u1ed1n hay th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n c\u0169ng c\u00f3 th\u1ec3 d\u1eabn [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7158","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\/7158","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=7158"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7158\/revisions"}],"predecessor-version":[{"id":7162,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7158\/revisions\/7162"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7159"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}