{"id":7570,"date":"2026-02-23T20:24:58","date_gmt":"2026-02-24T03:24:58","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7570"},"modified":"2026-02-24T00:03:36","modified_gmt":"2026-02-24T07:03:36","slug":"ghi-so-cai-va-so-chi-tiet","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/","title":{"rendered":"\ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5 \ud56d\ubaa9 \uad6c\ubd84\ud558\uae30"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uae30\uc5c5\uc758 \ucd1d\uacc4\uc815\uc6d0\uc7a5 \ubc0f \ubcf4\uc870\uc6d0\uc7a5 \ud68c\uacc4 \ucc98\ub9ac\ub294 \uae30\uc5c5 \ud68c\uacc4 \uccb4\uacc4\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \ubc95\uaddc\uc778 \ud68c\ub78c 99\/2025\/TT-BTC(\uae30\uc874 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \uc644\uc804\ud788 \ub300\uccb4)\uc758 \uac1c\uc815\ub41c \uaddc\uc815\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ud68c\ub78c 99\/2025\/TT-BTC\ub294 \uc801\uc6a9 \ubc94\uc704\ub97c \ud655\ub300\ud558\uace0, \ud68c\uacc4 \ubc0f \ubcf4\uace0 \uc2dc\uc2a4\ud15c \uc124\uacc4\uc758 \uc790\uc728\uc131\uc744 \uac15\ud654\ud558\uba70, \uc804\ubc18\uc801\uc778 \ud68c\uacc4 \uae30\ub85d \uad00\ub9ac\uc5d0 \uc788\uc5b4 IFRS \ubc0f \ub514\uc9c0\ud138 \uae30\uc220\uacfc\uc758 \ub354\uc6b1 \uc870\ud654\ub85c\uc6b4 \uc811\uadfc \ubc29\uc2dd\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc0c8\ub85c\uc6b4 \ubc95\uc801 \uccb4\uacc4\uc5d0 \ub530\ub978 \ucd1d\uacc4\uc815\uc6d0\uc7a5 \ubc0f \ubcf4\uc870\uc6d0\uc7a5 \uae30\ub85d \uc6d0\uce59\uacfc \uae30\ubc95\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ubaa8\ub4e0 \uac70\ub798\uc5d0\uc11c \uc815\ud655\uc131, \ud22c\uba85\uc131 \ubc0f \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\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\/ghi-so-cai-va-so-chi-tiet\/#So_cai_la_gi\" >\uc6d0\uc7a5\uc774\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\/ghi-so-cai-va-so-chi-tiet\/#Muc_dich_chinh_cua_viec_ghi_So_cai\" >\uc7a5\ubd80\ub97c \uc791\uc131\ud558\ub294 \uc8fc\ub41c \ubaa9\uc801.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#Vai_tro_cua_So_cai\" >\uc7a5\ubd80\uc758 \uc5ed\ud560<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#So_chi_tiet_la_gi\" >\uc6d0\uc7a5\uc774\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#Muc_dich_chinh_cua_viec_ghi_So_chi_tiet\" >\uc7a5\ubd80\uc5d0 \uae30\ub85d\ud558\ub294 \uc8fc\ub41c \ubaa9\uc801\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#Vai_tro_chinh_cua_So_chi_tiet_trong_he_thong_ke_toan\" >\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc6d0\uc7a5\uc758 \uc8fc\uc694 \uc5ed\ud560.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#Quan_ly_cong_no_theo_tung_doi_tuong\" >\uac1c\ubcc4 \uace0\uac1d\ubcc4\ub85c \ubbf8\uc218\uae08\uc744 \uad00\ub9ac\ud558\uc138\uc694.<\/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\/ghi-so-cai-va-so-chi-tiet\/#Kiem_soat_tai_san_va_hang_ton_kho\" >\uc790\uc0b0 \ubc0f \uc7ac\uace0 \uad00\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\/ghi-so-cai-va-so-chi-tiet\/#Co_so_de_doi_chieu_voi_So_cai\" >\ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc\uc758 \ube44\uad50 \uae30\uc900.<\/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\/ghi-so-cai-va-so-chi-tiet\/#Ho_tro_kiem_tra_kiem_toan_va_quyet_toan_thue\" >\uc138\ubb34 \uc870\uc0ac, \uac10\uc0ac \ubc0f \uc815\uc0b0 \uc9c0\uc6d0.<\/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\/ghi-so-cai-va-so-chi-tiet\/#Nang_cao_hieu_qua_quan_tri_tai_chinh\" >\uc7ac\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131 \ud5a5\uc0c1<\/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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#Nhung_diem_khac_biet_cot_loi_giua_So_cai_va_So_chi_tiet\" >\uc77c\ubc18 \uc6d0\uc7a5\uacfc \uc0c1\uc138 \uc6d0\uc7a5\uc758 \ud575\uc2ec\uc801\uc778 \ucc28\uc774\uc810<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#Dac_diem_chinh_cua_So_cai\" >\uc6d0\uc7a5\uc758 \uc8fc\uc694 \ud2b9\uc9d5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#Dac_diem_chinh_cua_So_chi_tiet\" >\uc6d0\uc7a5\uc758 \uc8fc\uc694 \ud2b9\uc9d5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#Doi_chieu_So_cai_va_So_chi_tiet_Buoc_kiem_tra_song_con\" >\ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5 \ub300\uc870: \ud544\uc218\uc801\uc778 \uac80\uc99d \ub2e8\uacc4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#Lap_bang_tong_hop_chi_tiet\" >\uc0c1\uc138 \uc694\uc57d\ud45c\ub97c \ub9cc\ub4dc\uc138\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#So_khop_voi_So_cai\" >\uc7a5\ubd80\uc640 \ub300\uc870\ud574 \ubcf4\uc138\uc694<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#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-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-so-cai-va-so-chi-tiet\/#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=\"So_cai_la_gi\"><\/span><b>\uc6d0\uc7a5\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7571\" aria-describedby=\"caption-attachment-7571\" style=\"width: 862px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7571\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1.jpg\" alt=\"M\u1eabu s\u1ed1 S01-DN\" width=\"862\" height=\"620\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1.jpg 862w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1-300x216.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1-768x552.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 862px) 100vw, 862px\" \/><figcaption id=\"caption-attachment-7571\" class=\"wp-caption-text\">\uc591\uc2dd S01-DN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ucd1d\uacc4\uc815\uc6d0\uc7a5\uc740 \ud2b9\uc815 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uacbd\uc81c \ubc0f \uc7ac\ubb34 \uac70\ub798\ub97c \ud68c\uacc4 \uacc4\uc815\ubcc4\ub85c \ubd84\ub958\ud558\uc5ec \uae30\ub85d\ud558\ub294 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uc7a5\ubd80\uc785\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ud68c\uc0ac\uc758 \uc790\uc0b0, \uc790\ubcf8, \uc218\uc775, \ube44\uc6a9 \ubc0f \uc0ac\uc5c5 \uc2e4\uc801\uc744 \uc804\uccb4\uc801\uc73c\ub85c \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub974\uba74, \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc740 \ud68c\uc0ac\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc774\uba70, \ubaa8\ub4e0 \ub0b4\uc6a9\uc744 \uc644\uc804\ud558\uace0 \uc9c0\uc18d\uc801\uc73c\ub85c \uae30\ub85d\ud558\uace0 \ubcf4\uc870\uc6d0\uc7a5\uacfc \ub300\uc870\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_chinh_cua_viec_ghi_So_cai\"><\/span><b>\uc7a5\ubd80\ub97c \uc791\uc131\ud558\ub294 \uc8fc\ub41c \ubaa9\uc801.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc2e4 \uc7a5\ubd80\ub294 \ub2e8\uc21c\ud788 \ub370\uc774\ud130\ub97c \uae30\ub85d\ud558\ub294 \uc7a5\uc18c\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ub2e4\uc74c\uacfc \uac19\uc740 \uc5ec\ub7ec \uc911\uc694\ud55c \uae30\ub2a5\ub3c4 \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc7ac\ubb34 \ubcc0\ub3d9 \uc0ac\ud56d\uc744 \uc0c1\uc138\ud558\uac8c \uae30\ub85d: \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc740 \uae30\uc5c5 \ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uacbd\uc81c \uac70\ub798\ub97c \uc2dc\uac04 \uc21c\uc11c\ub300\ub85c \ubc18\uc601\ud558\ub294 \uae30\ub2a5\uc744 \ud569\ub2c8\ub2e4. \uc0c1\ud488\uc758 \uad6c\ub9e4 \ubc0f \ud310\ub9e4, \ube44\uc6a9 \ubc1c\uc0dd, \uc218\uc775 \ucc3d\ucd9c\ubd80\ud130 \uc678\uc0c1\ub9e4\uc785\uae08, \ucc28\uc785\uae08, \uae30\ud0c0 \ubd80\ucc44 \uc0c1\ud658\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \uac70\ub798\uac00 \ud574\ub2f9 \ud68c\uacc4 \uacc4\uc815\uc5d0 \uccb4\uacc4\uc801\uc73c\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \uacc4\uc815\uc758 \uc0c1\ud0dc\ub97c \uba85\ud655\ud558\uac8c \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \uac01 \uacc4\uc815\uc740 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc5d0 \uc790\uccb4 \ucd94\uc801 \uc139\uc158\uc744 \uac00\uc9c0\uace0 \uc788\uc5b4 \uae30\uc5c5\uc740 \uae08\uc561\uc758 \uc99d\uac10 \ubc0f \uc794\uc561\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc218\uc785\uacfc \uc9c0\ucd9c, \uc790\uc0b0 \ud615\uc131\uc758 \uc6d0\ucc9c\uc744 \ud22c\uba85\ud558\uac8c \uacf5\uac1c\ud558\uc5ec \uc7ac\ubb34 \uad00\ub9ac\uc0c1\uc758 \ud63c\ub780\uacfc \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ube44\uad50 \ubc0f \uac80\uc99d\uc758 \uadfc\uac70: \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc740 \ud68c\uacc4 \uc815\ubcf4\uc758 \uc815\ud655\uc131\uc744 \uac80\ud1a0\ud558\uace0 \uac80\uc99d\ud558\ub294 \ub370 \uc788\uc5b4 \uae30\ubcf8\uc774 \ub418\ub294 \uc790\ub8cc\uc785\ub2c8\ub2e4. \uacfc\uac70 \uac70\ub798\ub97c \uc870\ud68c\ud558\uac70\ub098 \uac10\uc0ac, \uc138\ubb34 \uc870\uc0ac \ub4f1\uc758 \ubaa9\uc801\uc73c\ub85c \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc744 \ud65c\uc6a9\ud560 \uacbd\uc6b0, \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc740 \ub370\uc774\ud130\ub97c \uac80\uc99d\ud558\uace0 \ubc95\uaddc \uc900\uc218 \uc5ec\ubd80\ub97c \ud3c9\uac00\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_So_cai\"><\/span><b>\uc7a5\ubd80\uc758 \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7a5\ubd80\uc758 \uc5ed\ud560\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;\">\uac01 \uacc4\uc815\uc758 \ubaa8\ub4e0 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc694\uc57d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc2dc\uc0b0\ud45c\ub97c \uc791\uc131\ud558\ub294 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc758 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc138\ubb34\uc870\uc0ac \ubc0f \uc138\uae08 \uc815\uc0b0 \uc2dc \uc911\uc694\ud55c \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc774 \uc798\ubabb\ub418\uba74 \uc804\uccb4 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc798\ubabb\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_chi_tiet_la_gi\"><\/span><b>\uc6d0\uc7a5\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7572\" aria-describedby=\"caption-attachment-7572\" style=\"width: 632px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7572\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet.jpg\" alt=\"S\u1ed5 chi ti\u1ebft theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\" width=\"632\" height=\"767\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet.jpg 632w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet-247x300.jpg 247w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet-10x12.jpg 10w\" sizes=\"auto, (max-width: 632px) 100vw, 632px\" \/><figcaption id=\"caption-attachment-7572\" class=\"wp-caption-text\">\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub978 \uc0c1\uc138 \uc7a5\ubd80<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138\uc6d0\uc7a5(\uc0c1\uc138\ud68c\uacc4\uc6d0\uc7a5)\uc740 \ud2b9\uc815 \ud68c\uacc4\ub300\uc0c1(\uc790\uc0b0, \uc790\ubcf8, \uc218\uc775, \ube44\uc6a9)\uacfc \uad00\ub828\ub41c \uacbd\uc81c \ubc0f \uc7ac\ubb34 \uac70\ub798\ub97c \uc0c1\uc138\ud558\uac8c \uae30\ub85d\ud558\ub294 \ud68c\uacc4\uc6d0\uc7a5 \uc720\ud615\uc73c\ub85c, \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc5d0 \uc644\ubcbd\ud558\uac8c \ubc18\uc601\ub418\uc9c0 \uc54a\ub294 \ubd80\ubd84\uc744 \ub0b4\ubd80 \uad00\ub9ac \ubaa9\uc801\uc73c\ub85c \uae30\ub85d\ud569\ub2c8\ub2e4. \uc0c1\uc138\uc6d0\uc7a5\uc758 \ub370\uc774\ud130\ub294 \ucd1d\uacc4\uc815\uc6d0\uc7a5 \ubc0f \ub2e4\ub978 \uae30\ub2a5 \ubd80\uc11c\uc640\uc758 \ube44\uad50 \ubd84\uc11d\uc5d0 \ud65c\uc6a9\ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_chinh_cua_viec_ghi_So_chi_tiet\"><\/span><b>\uc7a5\ubd80\uc5d0 \uae30\ub85d\ud558\ub294 \uc8fc\ub41c \ubaa9\uc801\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138 \uc6d0\uc7a5\uc5d0 \uae30\ub85d\ud558\ub294 \uc8fc\ub41c \ubaa9\uc801\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;\">\uac01 \uac70\ub798\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc815\ubcf4 \uc81c\uacf5: \uc0c1\uc138 \uc6d0\uc7a5\uc740 \ubaa8\ub4e0 \ud68c\uacc4 \ub300\uc0c1\uc5d0 \ub300\ud574 \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uac70\ub798\ub97c \uc644\ubcbd\ud558\uac8c \uae30\ub85d\ud569\ub2c8\ub2e4. \uac01 \ud56d\ubaa9\uc5d0\ub294 \uc2e4\ud589 \uc2dc\uac04, \uac70\ub798 \ub0b4\uc6a9, \ucc28\ubcc0 \ubc0f \ub300\ubcc0 \uae08\uc561, \uad00\ub828 \ub370\uc774\ud130\uac00 \uba85\ud655\ud558\uac8c \ud45c\uc2dc\ub418\uc5b4 \uc0ac\uc6a9\uc790\uac00 \ud544\uc694\uc5d0 \ub530\ub77c \uac01 \ud56d\ubaa9\uc744 \uc27d\uac8c \ucd94\uc801\ud558\uace0 \uac80\uc99d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\uc870 \uc791\uc5c5 \uc9c0\uc6d0 \ubc0f \ud68c\uacc4 \uade0\ud615 \ubcf4\uc7a5: \uc0c1\uc138 \uc6d0\uc7a5\uc740 \uac01 \ud56d\ubaa9\uc744 \uac1c\ubcc4\uc801\uc73c\ub85c \ucd94\uc801\ud568\uc73c\ub85c\uc368 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uac70\ub798 \uac04\uc758 \uc77c\uad00\uc131\uc744 \uac80\uc99d\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uc774\ub294 \ucd1d \ucc28\ubcc0 \ubc0f \ub300\ubcc0 \uac70\ub798\uc561\uc774 \uc694\uc57d \uc6d0\uc7a5\uc5d0 \uc815\ud655\ud558\uace0 \uc77c\uad00\ub418\uac8c \ubc18\uc601\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uc911\uc694\ud55c \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd84\uc11d \ubc0f \ubcf4\uace0\uc758 \uae30\ubc18 \uc81c\uacf5: \uc0c1\uc138\ud55c \uc7a5\ubd80 \ub370\uc774\ud130\ub294 \ud2b9\uc815 \uadf8\ub8f9\ubcc4 \ub9e4\ucd9c\ucc44\uad8c, \uc7ac\uace0, \ube44\uc6a9 \ub610\ub294 \uc218\uc775\uc744 \uc9d1\uacc4\ud558\uace0 \ubd84\uc11d\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc785\ub825 \uc790\ub8cc\ub85c \ud65c\uc6a9\ub429\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ub354\uc6b1 \uc0c1\uc138\ud55c \uc7ac\ubb34 \ubc0f \uacbd\uc601 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc758\uc0ac \uacb0\uc815\uc744 \uc9c0\uc6d0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_chinh_cua_So_chi_tiet_trong_he_thong_ke_toan\"><\/span><b>\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc6d0\uc7a5\uc758 \uc8fc\uc694 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138 \ud68c\uacc4 \uc7a5\ubd80\ub294 \uac01 \ud68c\uacc4 \ud56d\ubaa9\uc744 \uc2ec\uce35\uc801\uc73c\ub85c \ubd84\uc11d\ud558\uace0 \uad00\ub9ac\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud558\uba70, \uae30\uc5c5\uc774 \uc7ac\ubb34\ub97c \ub354\uc6b1 \ud22c\uba85\ud558\uace0 \uc815\ud655\ud558\uac8c \uad00\ub9ac\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \ud68c\uacc4 \uc7a5\ubd80 \uc791\uc131 \uc6d0\uce59\uc5d0 \uad00\ud55c \ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub974\uba74, \uc0c1\uc138 \uc7a5\ubd80\ub97c \uac1c\uc124\ud558\uace0 \uc720\uc9c0\ud558\ub294 \uac83\uc740 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc\uc758 \ube44\uad50 \uac00\ub2a5\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc815\ud655\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uae30 \uc704\ud574 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uc7a5\ubd80\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \uc5ed\ud560\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_ly_cong_no_theo_tung_doi_tuong\"><\/span><b>\uac1c\ubcc4 \uace0\uac1d\ubcc4\ub85c \ubbf8\uc218\uae08\uc744 \uad00\ub9ac\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138\ud55c \uc7a5\ubd80\ub294 \uae30\uc5c5\uc774 \ud2b9\uc815 \uc815\ubcf4\ub97c \ucd94\uc801\ud558\ub294 \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;\">\uac01 \uace0\uac1d\uc740 \uc544\uc9c1 \uc5bc\ub9c8\ub97c \ube5a\uc9c0\uace0 \uc788\uc2b5\ub2c8\uae4c?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \uacf5\uae09\uc5c5\uccb4\ub294 \uc5bc\ub9c8\ub97c \uc9c0\ubd88\ud574\uc57c \ud569\ub2c8\uae4c?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \ud560\ubd80\uae08\uc5d0 \ub300\ud55c \uc9c0\ubd88 \uc870\uac74<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ud604\uae08 \ud750\ub984\uc744 \uad00\ub9ac\ud558\uace0 \ubd80\uc2e4 \ucc44\uad8c \ubc1c\uc0dd \uc704\ud5d8\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_tai_san_va_hang_ton_kho\"><\/span><b>\uc790\uc0b0 \ubc0f \uc7ac\uace0 \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc18c\ubaa8\ud488, \uc0c1\ud488, \uace0\uc815 \uc790\uc0b0 \ub4f1\uc758 \uacc4\uc815\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc6d0\uc7a5\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ub0b4\uc6a9\uc774 \ud45c\uc2dc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc785, \uc218\ucd9c \ubc0f \uc7ac\uace0 \uc0c1\ud488 \uc218\ub7c9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \uc790\uc0b0\uc758 \uc794\uc874 \uac00\uce58<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud2b9\uc815 \uc0ac\uc6a9 \uc870\uac74<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ud2b9\ud788 \ube44\uc6a9 \uad00\ub9ac \ubc0f \uae30\ub9d0 \uc7ac\uace0 \uad00\ub9ac\uc5d0\uc11c \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_so_de_doi_chieu_voi_So_cai\"><\/span><b>\ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc\uc758 \ube44\uad50 \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138\uc6d0\uc7a5\uc740 \uc0c1\uc138\uc694\uc57d\uba85\uc138\uc11c\ub97c \uc791\uc131\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\uac00 \ub429\ub2c8\ub2e4. \uc0c1\uc138\uc6d0\uc7a5\uc5d0 \uae30\ub85d\ub41c \ubaa8\ub4e0 \ud56d\ubaa9\uc758 \ucd1d \uc794\uc561\uc740 \ub3d9\uc77c \uacc4\uc815\uc5d0 \ub300\ud55c \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc758 \uc794\uc561\uacfc \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138\ud55c \uc7a5\ubd80\uac00 \uc5c6\ub2e4\uba74 \uae30\uc5c5\uc740 \ub370\uc774\ud130\uc758 \uc624\ub958\ub098 \ubd88\uc77c\uce58\ub97c \ubc1c\uacac\ud558\uae30 \uc5b4\ub824\uc6b8 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ho_tro_kiem_tra_kiem_toan_va_quyet_toan_thue\"><\/span><b>\uc138\ubb34 \uc870\uc0ac, \uac10\uc0ac \ubc0f \uc815\uc0b0 \uc9c0\uc6d0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d, \uac10\uc0ac\uc778 \ub610\ub294 \uacbd\uc601\uc9c4\uc774 \ud2b9\uc815 \ud56d\ubaa9\uc5d0 \ub300\ud55c \uc124\uba85\uc744 \uc694\uccad\ud560 \ub54c, \uc0c1\uc138 \uc6d0\uc7a5\uc740 \uac01 \ud56d\ubaa9\uc758 \uac70\ub798 \ub0b4\uc5ed\uacfc \uc794\uc561\uc744 \uba85\ud655\ud558\uac8c \ubcf4\uc5ec\uc8fc\ub294 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_quan_tri_tai_chinh\"><\/span><b>\uc7ac\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131 \ud5a5\uc0c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138\ud55c \uc7a5\ubd80\ub294 \ubc95\ub960 \uc900\uc218 \ubaa9\uc801 \uc678\uc5d0\ub3c4 \uad00\ub9ac\uc790\uc5d0\uac8c \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;\">\uac01 \uace0\uac1d\uc758 \ud6a8\uacfc\ub97c \ud3c9\uac00\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uc11c\ubcc4 \ube44\uc6a9 \ubd84\uc11d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc0b0 \uac00\uaca9 \ubcc0\ub3d9 \ucd94\uc774\ub97c \uc2dc\uac04\uc5d0 \ub530\ub77c \ucd94\uc801\ud558\uc138\uc694.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \ud68c\uacc4\ubc95\uc778\uc744 \uace0\uc6a9\ud574\uc57c \ud560\uae4c\uc694, \uc544\ub2c8\uba74 \uc0ac\ub0b4 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_khac_biet_cot_loi_giua_So_cai_va_So_chi_tiet\"><\/span><b>\uc77c\ubc18 \uc6d0\uc7a5\uacfc \uc0c1\uc138 \uc6d0\uc7a5\uc758 \ud575\uc2ec\uc801\uc778 \ucc28\uc774\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5\uc5d0 \ud56d\ubaa9\uc744 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uae30 \uc704\ud574 \uba3c\uc800 \uac01 \uc720\ud615\uc758 \ud2b9\uc9d5\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chinh_cua_So_cai\"><\/span><b>\uc6d0\uc7a5\uc758 \uc8fc\uc694 \ud2b9\uc9d5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucd1d\uacc4\uc815\uc6d0\uc7a5\uc740 \ud3ec\uad04\uc801\uc778 \uac1c\uc694\ub97c \uc81c\uacf5\ud558\uba70 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc758 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uccb4\uacc4\uc801\uc778 \ud2b9\uc9d5: \uc6d0\uc7a5\uc740 \ubaa8\ub4e0 \uac70\ub798 \uae30\ub85d\ubd80\uc758 \ub370\uc774\ud130\ub97c \ucde8\ud569\ud558\uc5ec \ud68c\uacc4 \uacc4\uc815(1\ud615\ubd80\ud130 9\ud615\uae4c\uc9c0)\uc5d0 \ub530\ub77c \ubd84\ub958\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub192\uc740 \ubc95\uc801 \ud6a8\ub825: \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc758 \uc218\uce58\ub294 \uc2dc\uc0b0\ud45c\uc640 \uc644\ubcbd\ud558\uac8c \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc138\uae08 \uc815\uc0b0 \uc2dc \uac00\uc7a5 \uba3c\uc800 \uac80\ud1a0\ud558\ub294 \uc11c\ub958\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud45c\ud604 \ubc29\uc2dd: \uc624\ub85c\uc9c0 \uae08\uc804\uc801 \uac00\uce58\ub85c\ub9cc \ubc18\uc601\ub429\ub2c8\ub2e4. \uc0c1\ud488\uc758 \uc218\ub7c9\uc774\ub098 \ud488\uc9c8 \uc0ac\uc591\uacfc \uac19\uc740 \uc0c1\uc138\ud55c \uc591\uc801 \uc815\ubcf4\ub294 \uae30\ub85d\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ub85d \ube48\ub3c4: \ud68c\uacc4 \ubc29\uc2dd(\uc77c\ubc18 \ubd84\uac1c\uc7a5 \ub610\ub294 \uc804\ud45c \ubd84\uac1c\uc7a5)\uc5d0 \ub530\ub77c \uc6d0\uc7a5\uc740 \ub9e4\uc77c \ub610\ub294 \ub9e4\uc6d4 \uc815\uae30\uc801\uc73c\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chinh_cua_So_chi_tiet\"><\/span><b>\uc6d0\uc7a5\uc758 \uc8fc\uc694 \ud2b9\uc9d5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138\ud55c \uc7a5\ubd80\ub294 \ub0b4\ubd80 \uad00\ub9ac \ubc0f \ub300\uc0c1\uc5d0 \ub300\ud55c \uc544\uc8fc \uc0ac\uc18c\ud55c \ubcc0\ud654\uae4c\uc9c0\ub3c4 \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc131: \uac01 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4\ub97c \ubc18\uc601\ud569\ub2c8\ub2e4(\uc608: \uacc4\uc815 131\uc758 \ucd1d \ubd80\ucc44\uc561\ub9cc \uc544\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc0c1\uc138 \uc6d0\uc7a5\uc5d0\ub294 A\uc0ac\uac00 \uc5bc\ub9c8\ub97c \ube5a\uc9c0\uace0 \uc788\ub294\uc9c0, B\uc0ac\uac00 \uc5bc\ub9c8\ub97c \ube5a\uc9c0\uace0 \uc788\ub294\uc9c0\uac00 \ub098\uc640 \uc788\uc2b5\ub2c8\ub2e4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uce21\uc815 \ub2e8\uc704\uc758 \ub2e4\uc591\uc131: \uc0c1\uc138 \uc6d0\uc7a5\uc740 \ud654\ud3d0 \ub2e8\uc704 \uc678\uc5d0\ub3c4 \ubb3c\ub9ac\uc801 \ub2e8\uc704(kg, m, \uac1c) \ubc0f \ub178\ub3d9 \uc2dc\uac04 \ub2e8\uc704(\uc791\uc5c5 \ub2e8\uc704, \uc2dc\uac04)\ub97c \uc720\uc5f0\ud558\uac8c \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc801\uc2dc\uc131: \uac70\ub798\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ubc1c\uc0dd \uc9c1\ud6c4 \uc6d0\ubcf8 \uc11c\ub958\ub97c \uae30\ubc18\uc73c\ub85c \uae30\ub85d\ub418\uc5b4 \uc989\uac01\uc801\uc778 \uc7ac\uace0 \uad00\ub9ac \ub610\ub294 \ub9e4\ucd9c\ucc44\uad8c \uad00\ub9ac\ub97c \uc6a9\uc774\ud558\uac8c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\ub7c9 \uc81c\ud55c \uc5c6\uc74c: \uae30\uc5c5\uc740 \ud544\uc694\ud55c \ub9cc\ud07c \ud398\uc774\uc9c0\/\uacc4\uc815\uc744 \uad00\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5 \uae30\ub85d \uacfc\uc815\uc5d0\uc11c \ud63c\ub3d9\uc744 \ud53c\ud558\ub824\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubaa9\uc801, \ucd94\uc801 \ub300\uc0c1, \uae30\ub85d \uae30\uc900 \ub4f1 \uc5ec\ub7ec \uce21\uba74\uc5d0\uc11c \ub450 \uc6d0\uc7a5\uc758 \ucc28\uc774\uc810\uc744 \uba85\ud655\ud788 \ud574\uc57c \ud569\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \ud575\uc2ec\uc801\uc778 \ucc28\uc774\uc810\uc744 \uc2dc\uac01\uc801\uc774\uace0 \uc774\ud574\ud558\uae30 \uc26c\uc6b4 \ubc29\uc2dd\uc73c\ub85c \uccb4\uacc4\ud654\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;\"> \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5 \ud56d\ubaa9 \ube44\uad50.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc6d0\uc7a5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0c1\uc138 \uc7a5\ubd80<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa9\uc801<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc774\ub294 \uc77c\uc0c1\uc801\uc778 \uac70\ub798\ubd80\ud130 \ud22c\uc790 \ubc0f \uc790\uc0b0 \ub9e4\uc785\uacfc \uac19\uc740 \ub300\uaddc\ubaa8 \uac70\ub798\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uae30\uc5c5 \ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uc7ac\ubb34 \uac70\ub798\ub97c \uc694\uc57d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4. \uc774\ub294 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uace0 \uc804\ubc18\uc801\uc778 \uc7ac\ubb34 \uc0c1\ud669\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \uc911\uc694\ud55c \uae30\ucd08 \uc790\ub8cc\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc774\ub97c \ud1b5\ud574 \uacc4\uc815 \ub0b4 \uac01 \ud56d\ubaa9\uc744 \uc2ec\uce35\uc801\uc73c\ub85c \ubaa8\ub2c8\ud130\ub9c1\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc774\ub97c \ud1b5\ud574 \uace0\uac1d, \uacf5\uae09\uc5c5\uccb4 \ub610\ub294 \uac1c\ubcc4 \ud56d\ubaa9\ubcc4\ub85c \ub9e4\ucd9c\ucc44\uad8c, \uc7ac\uace0, \uc790\uc0b0 \ub4f1\uc758 \ud604\ud669\uc744 \uc790\uc138\ud788 \ubd84\uc11d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6c\uc870<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \uac01 \uacc4\uc815\uc740 \uc785\ub825 \ub0a0\uc9dc, \uac70\ub798 \ub0b4\uc5ed, \uad00\ub828 \uacc4\uc815, \ucc28\ubcc0\/\ub300\ubcc0 \uae08\uc561\uacfc \uac19\uc740 \uae30\ubcf8 \uc5f4\uc744 \ud3ec\ud568\ud558\ub294 \uc790\uccb4 \ud398\uc774\uc9c0 \ub610\ub294 \uc139\uc158\uc73c\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4. \ub514\uc790\uc778\uc740 \uac01 \ud2b9\uc815 \ud56d\ubaa9\uc5d0 \ucd08\uc810\uc744 \ub9de\ucd94\uc9c0 \uc54a\uace0 \uc804\uccb4\uc801\uc73c\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uacc4\uc815 \uc720\ud615\ubcc4\ub85c \uc815\ub9ac\ub41c \uac01 \ud398\uc774\uc9c0 \ub610\ub294 \uc139\uc158\uc5d0\ub294 \ud574\ub2f9 \uc720\ud615\uacfc \uad00\ub828\ub41c \ubaa8\ub4e0 \uac70\ub798\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc815\ubcf4\uac00 \ud45c\uc2dc\ub418\uc5b4 \ub354\uc6b1 \uad6c\uccb4\uc801\uc774\uace0 \uc815\ud655\ud55c \ucd94\uc801\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\ub4e4\uc5ec \ub098\uc5f4\ud55c \uac83<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac70\ub798 \ub0b4\uc5ed\uc740 \uacc4\uc88c \uc21c\uc11c \ub610\ub294 \uc2dc\uac04 \uc21c\uc11c\ub300\ub85c \uc815\ub82c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub3d9\uc77c \uacc4\uc88c \ub0b4\uc758 \uc5ec\ub7ec \uac70\ub798\ub294 \uac19\uc740 \ud398\uc774\uc9c0\uc5d0 \uc21c\ucc28\uc801\uc73c\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uace0\uac1d\uacfc \uacf5\uae09\uc5c5\uccb4 \uc815\ubcf4\ub294 \ubcc4\ub3c4\uc758 \uadf8\ub8f9 \ub610\ub294 \ubc94\uc8fc\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uac01 \uace0\uac1d \ub610\ub294 \uacf5\uae09\uc5c5\uccb4\ub294 \uc790\uccb4 \ucd94\uc801 \uc139\uc158\uc744 \uac00\uc9c0\uace0 \uc788\uc5b4 \uac80\uc0c9 \ubc0f \uad00\ub9ac\uac00 \ub354\uc6b1 \uc6a9\uc774\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd94\uc801 \ubc94\uc704<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uc0ac\uc758 \ubaa8\ub4e0 \uc7ac\ubb34 \ud65c\ub3d9\uc744 \uc885\ud569\uc801\uc73c\ub85c \ub098\ud0c0\ub0c5\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc8fc\uc5b4\uc9c4 \uacc4\uc815 \ub0b4\uc758 \ud2b9\uc815 \ud56d\ubaa9\uc774\ub098 \uac1c\uccb4\uc5d0\ub9cc \uc9d1\uc911\ud558\uc138\uc694.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\ubd80 \uc218\uc900<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac70\ub798\uc758 \uc8fc\uc694 \uc694\uc18c(\uc608: \ub0a0\uc9dc, \ub0b4\uc6a9, \uad00\ub828 \uacc4\uc88c, \uae08\uc561)\ub9cc \uae30\ub85d\ud558\uc2ed\uc2dc\uc624. \uac70\ub798\uc5d0 \uad00\ub828\ub41c \uac01 \uac1c\uc778\uc774\ub098 \ub2e8\uccb4\uc758 \uc138\ubd80 \uc815\ubcf4\ub294 \uae30\ub85d\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc774\ub294 \uac01 \uac1c\uc778, \uace0\uac1d, \uacf5\uae09\uc5c5\uccb4 \ub610\ub294 \ud2b9\uc815 \uc790\uc0b0\uc5d0 \ub300\ud55c \ubaa8\ub4e0 \uac70\ub798 \ub0b4\uc5ed\uc744 \uc0c1\uc138\ud558\uac8c \ud3ec\ud568\ud558\uc5ec \ubcf4\ub2e4 \uc644\uc804\ud558\uace0 \uad6c\uccb4\uc801\uc778 \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uac01 \uc8fc\uccb4\uc758 \uac70\ub798 \ub0b4\uc5ed\uacfc \uc794\uc561\uc744 \uc2ec\uce35\uc801\uc73c\ub85c \ubd84\uc11d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \ub3d9\uc77c \uacc4\uc815\uc758 \uc0c1\uc138 \uc6d0\uc7a5\uc5d0 \uae30\ub85d\ub41c \ucd1d \uc794\uc561\uacfc \uac70\ub798 \ub0b4\uc5ed\uc740 \ud56d\uc0c1 \ud574\ub2f9 \uacc4\uc815\uc758 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc5d0 \ud45c\uc2dc\ub41c \uc218\uce58\uc640 \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uc744 \uac80\uc99d\ud558\ub294 \uae30\ubcf8 \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uc138\uc694.<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Doi_chieu_So_cai_va_So_chi_tiet_Buoc_kiem_tra_song_con\"><\/span><b>\ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5 \ub300\uc870: \ud544\uc218\uc801\uc778 \uac80\uc99d \ub2e8\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5\uc758 \uae08\uc561\uc774 \uc77c\uce58\ud558\uc9c0 \uc54a\uc73c\uba74 \ub450 \uc6d0\uc7a5\uc744 \uad00\ub9ac\ud558\ub294 \uac83\uc740 \ubb34\uc758\ubbf8\ud569\ub2c8\ub2e4. \uc774\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \ub0b4\ubd80 \ud1b5\uc81c \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bang_tong_hop_chi_tiet\"><\/span><b>\uc0c1\uc138 \uc694\uc57d\ud45c\ub97c \ub9cc\ub4dc\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \uae30\uac04 \ub9d0\uc5d0 \uae30\ub85d\uc758 \uc815\ud655\uc131\uc744 \uac80\uc99d\ud558\uae30 \uc704\ud574 \ubaa8\ub4e0 \uc0c1\uc138 \uc6d0\uc7a5\uc758 \ub370\uc774\ud130\ub97c \ud1b5\ud569\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1d\uccb4 \uadf8\ub8f9\ud654: \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ucd94\uc801 \ub300\uc0c1\uc778 \ubaa8\ub4e0 \ud2b9\uc815 \uac1d\uccb4(\uc608: \uac1c\ubcc4 \uace0\uac1d, \uac1c\ubcc4 \uacf5\uae09\uc5c5\uccb4 \ub610\ub294 \uac1c\ubcc4 \ucc3d\uace0 \uc720\ud615)\ub97c \ubaa9\ub85d\uc73c\ub85c \uc791\uc131\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ucd9c\ub825: \uac01 \uac1c\ubcc4 \uc6d0\uc7a5 \ud398\uc774\uc9c0\uc758 \ucd5c\uc885 \uc794\uc561\uc744 \ud655\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc694\uc57d: \uc774 \uac12\ub4e4\uc744 \uc77c\ubc18 \uc2a4\ud504\ub808\ub4dc\uc2dc\ud2b8(\uc0c1\uc138 \uc694\uc57d\ud45c)\uc5d0 \uc785\ub825\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc608\uc2dc: \uacc4\uc815 131(\ub9e4\ucd9c\ucc44\uad8c)\uc5d0 \ub300\ud574 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870 \uac15\uc0ac \uacc4\uc815\uc5d0 \ubd84\uac1c\ub97c \uae30\ub85d\ud55c\ub2e4\uace0 \uac00\uc815\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \uac1c\ubcc4 \ubcf4\uc870\uc6d0\uc7a5\uc5d0\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;\">A\uc0ac: \ubbf8\uc9c0\uae09 \ubd80\ucc44 1\ucc9c\ub9cc VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\uc0ac: \ubbf8\uc9c0\uae09 \ubd80\ucc44 2\ucc9c\ub9cc VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\uc0ac: \ubbf8\uc9c0\uae09 \ubd80\ucc44 5\ubc31\ub9cc VND.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc694\uc57d \ubcf4\uace0\uc11c\uc758 \ucd1d\uc561\uc740 3,500\ub9cc VND\uc785\ub2c8\ub2e4. \uc774 3,500\ub9cc\uc774\ub77c\ub294 \uc218\uce58\ub294 \ub2e4\uc74c \ub2e8\uacc4\uc5d0\uc11c \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc\uc758 \ube44\uad50\ub97c \uc704\ud55c \ubaa9\ud45c\uac12\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_khop_voi_So_cai\"><\/span><b>\uc7a5\ubd80\uc640 \ub300\uc870\ud574 \ubcf4\uc138\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc694\uc57d\ud45c\uc758 \ucd1d\uc561\uc744 \uac00\uc838\uc640\uc11c \ucd1d\uacc4\uc815\uc6d0\uc7a5 \uacc4\uc815 131\uc758 \ucd5c\uc885 \uc794\uc561\uacfc \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc77c\uce58\ud558\ub294 \uacbd\uc6b0: \ud574\ub2f9 \uae30\uac04\uc758 \uc77c\ubc18 \uc6d0\uc7a5\uacfc \ub300\uac15\uc0ac \uae30\ub85d\uc774 \uc815\ud655\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0: \uc774\ub294 \uc911\ubcf5 \uc785\ub825, \ub204\ub77d \ub610\ub294 \ub370\uc774\ud130 \uc9d1\uacc4 \uacfc\uc815\uc758 \uc624\ub958 \ub54c\ubb38\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \ub450 \uac00\uc9c0 \uc720\ud615\uc758 \uc6d0\uc7a5\uc744 \uacb0\ud569\ud558\uba74 \uc644\ubcbd\ud55c \uc774\uc911 \ub300\uc870 \uc2dc\uc2a4\ud15c\uc774 \uad6c\ucd95\ub429\ub2c8\ub2e4. \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5\uc5d0 \uacfc\ud559\uc801\uc778 \ubc29\uc2dd\uc73c\ub85c \uae30\ub85d\ud558\uc9c0 \uc54a\uc73c\uba74 \uae30\uc5c5\uc740 \uc790\uc0b0 \uc190\uc2e4, \ub9e4\uc785\ucc44\ubb34 \ubd88\uc77c\uce58 \ub4f1\uc758 \ubb38\uc81c\uc5d0 \uc27d\uac8c \uc9c1\uba74\ud558\uace0 \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc0c1\ub2f9\ud55c \uc704\ud5d8\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\ucc38\uc870:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><\/p><\/blockquote>\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;\">\uc694\uc57d\ud558\uc790\uba74, \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5\uc740 \ubd84\ub9ac\ub418\uc5b4 \uc874\uc7ac\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c &quot;\uc885\ud569-\ubd84\uc11d&quot; \uc6d0\uce59\uc5d0 \ub530\ub77c \ud56d\uc0c1 \ud568\uaed8 \uc791\ub3d9\ud569\ub2c8\ub2e4. \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc740 \uae30\uc5c5\uc758 \uc804\ubc18\uc801\uc778 \uc7ac\ubb34 \uc0c1\ud669\uc744 \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\uace0, \ubcf4\uc870\uc6d0\uc7a5\uc740 \uac01 \ud56d\ubaa9\uc744 \uc138\ubd80\uc801\uc73c\ub85c \uad00\ub9ac\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774 \ub450 \uc885\ub958\uc758 \uc6d0\uc7a5\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \uc815\ub9ac\ud558\uace0 \uae30\ub85d\ud558\ub294 \uac83\uc740 \ud68c\uacc4 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7ac\ubb34\uc81c\ud45c, \uc138\uae08 \uc2e0\uace0\uc11c, \uac10\uc0ac \ubc0f \uac80\uc0ac\ub97c \uc900\ube44\ud558\ub294 \ub370 \uc911\uc694\ud55c \uae30\ubc18\uc744 \ub9c8\ub828\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uac70\ub098 \uac80\ud1a0\ud560 \ub54c, \ucc98\uc74c\ubd80\ud130 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5 \uae30\ub85d \ud504\ub85c\uc138\uc2a4\ub97c \ud45c\uc900\ud654\ud558\ub294 \uac83\uc744 \uac04\uacfc\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624. \uc790\uc138\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<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<p>&nbsp;<\/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>","protected":false},"excerpt":{"rendered":"<p>Ghi S\u1ed5 c\u00e1i v\u00e0 S\u1ed5 chi ti\u1ebft trong k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1eeb n\u0103m 2026 tr\u1edf \u0111i ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1eadp nh\u1eadt t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u2013 v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u1edbi thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7573,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7570","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\/7570","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=7570"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7570\/revisions"}],"predecessor-version":[{"id":7575,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7570\/revisions\/7575"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7573"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}