{"id":7592,"date":"2026-02-24T21:27:48","date_gmt":"2026-02-25T04:27:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7592"},"modified":"2026-02-24T21:27:48","modified_gmt":"2026-02-25T04:27:48","slug":"thuc-hien-but-toan-dieu-chinh-va-khoa-so","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/","title":{"rendered":"\uc218\uc815 \ubd84\uac1c\ub97c \uc218\ud589\ud558\uace0 \ud68c\uacc4 \uc7a5\ubd80\ub97c \ub9c8\uac10\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc9c0\uce68\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc218\uc815 \ubd84\uac1c\ub97c \uc218\ud589\ud558\uace0 \uacb0\uc0b0\ud558\ub294 \uac83\uc740 \uc804\uccb4 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \ud22c\uba85\uc131\uc744 \uacb0\uc815\uc9d3\ub294 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. 2014\ub144 TT-BTC\ud638 \ud68c\ub78c\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \ub300\uccb4\ud558\ub294 99\/2025\/TT-BTC\ud638 \ud68c\ub78c\uacfc \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS) \uc801\uc6a9 \ub85c\ub4dc\ub9f5\uc774 \uc810\ucc28 \uba85\ud655\ud574\uc9d0\uc5d0 \ub530\ub77c, \uae30\ub9d0 \uc870\uc815 \ud504\ub85c\uc138\uc2a4\ub294 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud55c \uae30\uc220\uc801 \uc791\uc5c5\uc774 \uc544\ub2c8\ub77c \uc804\ub7b5\uc801\uc778 \uc7ac\ubb34 \uc704\ud5d8 \uad00\ub9ac \ub3c4\uad6c\ub85c \uc790\ub9ac\ub9e4\uae40\ud588\uc2b5\ub2c8\ub2e4. \ube44\uc6a9 \ubc1c\uc0dd, \uc218\uc775 \ubc30\ubd84 \ub610\ub294 \uc774\uc775 \uc774\uccb4\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc791\uc740 \uc624\ub958\ub77c\ub3c4 \uc138\uae08 \uc758\ubb34\uc758 \ubd88\uc77c\uce58\ub97c \ucd08\ub798\ud558\uc5ec \ud604\uae08 \ud750\ub984\uacfc \uae30\uc5c5 \ud3c9\ud310\uc5d0 \uc545\uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \ucd5c\uc2e0 \uae30\uc900\uc5d0 \ub530\ub77c \uc804\uccb4 \ud504\ub85c\uc138\uc2a4\ub97c \uccb4\uacc4\ud654\ud558\uc5ec \uc815\ud655\uc131\uacfc \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9ac\uace0\uc790 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_la_gi\" >\uc218\uc815 \ubd84\uac1c\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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Ban_chat_va_muc_dich_cua_but_toan_dieu_chinh\" >\uc218\uc815 \ubd84\uac1c\uc758 \uc131\uaca9\uacfc \ubaa9\uc801<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nguyen_tac_ke_toan_don_tich_Accrual_Basis\" >\ubc1c\uc0dd\uc8fc\uc758 \uc6d0\uce59<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nguyen_tac_phu_hop_Matching_Principle\" >\ub9e4\uce6d \uc6d0\uce59<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Cac_nhom_but_toan_dieu_chinh_trong_he_thong_ke_toan\" >\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \uc870\uc815 \ud56d\ubaa9<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_sai_sot\" >\uc624\ub958\ub97c \uc218\uc815\ud558\uae30 \uc704\ud55c \ud56d\ubaa9 \uc870\uc815<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_doanh_thu\" >\uc218\uc775 \uc870\uc815 \ud56d\ubaa9<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_chi_phi\" >\uc6d0\uac00 \uc870\uc815 \ud56d\ubaa9<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Dieu_chinh_cac_khoan_du_phong\" >\uc870\uc815 \uc870\ud56d<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Quy_trinh_Khoa_so_ke_toan\" >\ud68c\uacc4 \ub9c8\uac10 \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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Kiem_tra_va_doi_soat\" >\uac80\uc0ac \ubc0f \ud655\uc778<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Trinh_tu_5_buoc_ket_chuyen_khoa_so_chuan_xac\" >\uc815\ud655\ud55c \uacc4\uc88c \ub9c8\uac10\uc744 \uc704\ud55c 5\ub2e8\uacc4 \uc808\ucc28.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_1_%E2%80%93_Ket_chuyen_cac_khoan_giam_tru_doanh_thu\" >1\ub2e8\uacc4 \u2013 \uc218\uc775 \uacf5\uc81c\uc561 \uc774\uccb4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_2_%E2%80%93_Ket_chuyen_doanh_thu_va_thu_nhap_khac\" >2\ub2e8\uacc4 \u2013 \uc218\uc775 \ubc0f \uae30\ud0c0 \uc18c\ub4dd \uc774\uc804<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_3_%E2%80%93_Ket_chuyen_chi_phi_san_xuat_kinh_doanh_va_chi_phi_khac\" >3\ub2e8\uacc4 \u2013 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ube44\uc6a9\uacfc \uae30\ud0c0 \ube44\uc6a9\uc758 \uc774\uc804<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_4_%E2%80%93_Xac_dinh_va_ket_chuyen_chi_phi_thue_TNDN\" >4\ub2e8\uacc4 \u2013 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc744 \uc0b0\uc815\ud558\uace0 \uc774\uccb4\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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_5_%E2%80%93_Ket_chuyen_loi_nhuan_sau_thue_chua_phan_phoi\" >5\ub2e8\uacc4 \u2013 \ubbf8\ubc30\ubd84 \uc138\ud6c4 \uc774\uc775 \uc774\uc804<\/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-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nhung_thay_doi_trong_yeu_va_rui_ro\" >\uc911\ub300\ud55c \ubcc0\ud654 \ubc0f \uc704\ud5d8\u00a0<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Thay_doi_cau_truc_Bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uad6c\uc870\uc758 \ubcc0\uacbd.<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Chuyen_doi_sang_IFRS_va_gia_tri_hop_ly\" >IFRS\ub85c\uc758 \uc804\ud658 \ubc0f \uacf5\uc815\uac00\uce58 \ud3c9\uac00<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Rui_ro_sai_sot_va_che_tai_xu_phat\" >\uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8 \ubc0f \ubc8c\uae08<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#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-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#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=\"But_toan_dieu_chinh_la_gi\"><\/span><b>\uc218\uc815 \ubd84\uac1c\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud56d\ubaa9 \uc870\uc815 <\/span><span style=\"font-weight: 400;\">\uc774\ub294 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uae30 \uc804\uc5d0 \ud68c\uacc4 \uae30\uac04 \ub9d0\uc5d0 \uc774\ub8e8\uc5b4\uc9c0\ub294 \ud68c\uacc4 \ucc98\ub9ac \ud56d\ubaa9\uc73c\ub85c, \ubc1c\uc0dd\uc8fc\uc758 \uc6d0\uce59\uc5d0 \ub530\ub77c \uc218\uc775\uacfc \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uace0 \uc5c5\ub370\uc774\ud2b8\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">\uc774\ub294 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud55c \uc815\ud655\ud55c \uae30\uac04\uc5d0 \uae30\ub85d\ub418\uace0 \uc218\uc775\uacfc \ube44\uc6a9\uc774 \uc77c\uce58\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc218\uc815 \ubd84\uac1c\ub97c \uc815\ud655\ud558\uac8c \uc218\ud589\ud558\uace0 \uc7a5\ubd80\ub97c \ub9c8\uac10\ud558\ub294 \uac83\uc740 \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc640 \uc190\uc775\uacc4\uc0b0\uc11c\ub97c \uc791\uc131\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \uc694\uac74\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc808\ucc28\ub97c \uac70\uce58\uc9c0 \uc54a\uc73c\uba74 \ud68c\uc0ac\uc758 \uc774\uc775\uc774 \ubd80\ud480\ub824\uc9c0\uac70\ub098 \uc65c\uace1\ub418\uc5b4 \ud22c\uc790\uc790\uc640 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc0c1\ub2f9\ud55c \uc704\ud5d8\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_va_muc_dich_cua_but_toan_dieu_chinh\"><\/span><b>\uc218\uc815 \ubd84\uac1c\uc758 \uc131\uaca9\uacfc \ubaa9\uc801<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7595\" aria-describedby=\"caption-attachment-7595\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7595\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7595\" class=\"wp-caption-text\">\uacb0\uc0b0 \ubc0f \uc870\uc815 \ubd84\uac1c\ub97c \uc218\ud589\ud558\ub294 \ubcf8\uc9c8\uacfc \ubaa9\uc801.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc218\uc815 \ubd84\uac1c \ubc0f \uc7a5\ubd80 \ub9c8\uac10\uc744 \uc644\ubcbd\ud558\uac8c \uc774\ud574\ud558\uae30 \uc704\ud574 \ud68c\uacc4\uc758 \ub450 \uac00\uc9c0 \uae30\ubcf8 \uc6d0\uce59\uc744 \uc219\ub2ec\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_don_tich_Accrual_Basis\"><\/span><b>\ubc1c\uc0dd\uc8fc\uc758 \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 \ubc0f \ucd5c\uc2e0 \uc9c0\uce68\uc5d0 \ub530\ub974\uba74 \ubaa8\ub4e0 \uacbd\uc81c \ubc0f \uae08\uc735 \uac70\ub798\ub294 \uc790\uae08\uc758 \uc2e4\uc81c \uc218\uc785 \ub610\ub294 \uc9c0\ucd9c \uc2dc\uc810\uacfc \uad00\uacc4\uc5c6\uc774 \ubc1c\uc0dd \uc2dc\uc810\uc5d0 \uae30\ub85d\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc218\uc815 \ubd84\uac1c \ubc0f \uacb0\uc0b0\uc740 \uc774\ub7ec\ud55c \uc6d0\uce59\uc744 \uc2e4\ud604\ud558\uae30 \uc704\ud55c \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uc5c5\uc740 12\uc6d4\uc5d0 \uc804\uae30\ub97c \uc0ac\uc6a9\ud588\uc9c0\ub9cc, \ub2e4\uc74c \ud574 1\uc6d4\uc5d0\uc57c \uc694\uae08\uc744 \uc9c0\ubd88\ud558\uace0 \uccad\uad6c\uc11c\ub97c \ubc1b\uc558\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 12\uc6d4 31\uc77c \uae30\uc900\uc73c\ub85c \uc804\uae30 \ube44\uc6a9\uc774 \ub2f9\uae30 \ud68c\uacc4 \uae30\uac04\uc5d0 \ud3ec\ud568\ub418\ub3c4\ub85d \uc870\uc815 \ubd84\uac1c\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_phu_hop_Matching_Principle\"><\/span><b>\ub9e4\uce6d \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc218\uc775\uacfc \ube44\uc6a9\uc740 \uc77c\uad00\ub41c \ubc29\uc2dd\uc73c\ub85c \uae30\ub85d\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc218\uc775\uc774 \uc778\uc2dd\ub418\uba74 \ud574\ub2f9 \uc218\uc775 \ucc3d\ucd9c\uacfc \uad00\ub828\ub41c \ube44\uc6a9\ub3c4 \ud568\uaed8 \uc778\uc2dd\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc758 \uc0ac\uc5c5 \uc131\uacfc\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_nhom_but_toan_dieu_chinh_trong_he_thong_ke_toan\"><\/span><b>\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \uc870\uc815 \ud56d\ubaa9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uc218\uc815 \ubd84\uac1c \ubc0f \uacb0\uc0b0 \uc808\ucc28\ub97c \uc815\ud655\ud558\uac8c \uc900\uc218\ud558\uae30 \uc704\ud574 \uac70\ub798\uc758 \uc131\uaca9\uc5d0 \ub530\ub77c \uac01 \uc218\uc815 \uadf8\ub8f9\uc744 \uba85\ud655\ud558\uac8c \ubd84\ub958\ud574\uc57c \ud569\ub2c8\ub2e4. \uac01 \uadf8\ub8f9\uc744 \uc815\ud655\ud558\uac8c \uc2dd\ubcc4\ud558\ub294 \uac83\uc740 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc0c1\ud669\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc870\uc815 \ud56d\ubaa9\uc758 \uc8fc\uc694 \uadf8\ub8f9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_sai_sot\"><\/span><b>\uc624\ub958\ub97c \uc218\uc815\ud558\uae30 \uc704\ud55c \ud56d\ubaa9 \uc870\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc720\ud615\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \ub610\ub294 \uaddc\uc81c \ub2f9\uad6d\uc758 \uac80\uc0ac \ud6c4 \ubd88\uc77c\uce58, \uc624\ub958 \ub610\ub294 \ubd80\uc801\uc808\ud55c \uae30\ub85d\uc774 \ubc1c\uacac\ub420 \ub54c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uac70\ub798\uc758 \uc9c4\uc815\ud55c \uc131\uaca9\uc744 \ubc18\uc601\ud558\uace0 \ud68c\uc0ac\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \uc815\ud655\ud558\uac8c \ub098\ud0c0\ub0b4\uae30 \uc704\ud574 \uc218\uce58\ub97c \uc870\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubbf8\uc218\uae08 \ud56d\ubaa9 3\uc5b5 VND\uac00 \uc624\ud0c0\ub85c \uc778\ud574 3\uc5b5 3\ucc9c\ub9cc VND\ub85c \uc798\ubabb \uae30\ub85d\ub418\uc5b4 \uacc4\uc815 511\uacfc 131\uc758 \uc794\uc561\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce5c \uc0ac\uc2e4\uc774 \ubc1c\uacac\ub418\uc5c8\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc624\ub958\uc5d0 \ub300\ud55c \uc218\uc815 \ubd84\uac1c\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 511: 3\ucc9c\ub9cc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 131\uc5d0\ub294 3\ucc9c\ub9cc \ub2ec\ub7ec\uac00 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_doanh_thu\"><\/span><b>\uc218\uc775 \uc870\uc815 \ud56d\ubaa9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud3ec\ud568\ud558\ub2e4:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc120\uc218\uc218\uc775: \uc120\uc218\uc218\uc775\uc740 \uae30\uc5c5\uc774 \uace0\uac1d\uc73c\ub85c\ubd80\ud130 \ub300\uae08\uc744 \ubc1b\uc558\uc9c0\ub9cc \uc7ac\ud654\ub098 \uc6a9\uc5ed\uc744 \uc81c\uacf5\ud560 \uc758\ubb34\ub97c \uc544\uc9c1 \uc774\ud589\ud558\uc9c0 \uc54a\uc558\uc744 \ub54c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc120\uc218\uae08\uc740 \uc989\uc2dc \uc218\uc775\uc73c\ub85c \uc778\uc2dd\ud560 \uc218 \uc5c6\uc73c\uba70, \ubbf8\ub798\uc5d0 \uc774\ud589\ud574\uc57c \ud560 \uc758\ubb34\ub85c \uac04\uc8fc\ub418\uc5b4 \uc7ac\ubb34\uc81c\ud45c\uc0c1 \ubd80\ucc44\ub85c \ubc18\uc601\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uacbd\uc81c\uc801\uc778 \uad00\uc810\uc5d0\uc11c \ubcfc \ub54c, \uc774\ub294 \uc218\uc775 \ucc3d\ucd9c\uc774 \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \uace0\uac1d\uc5d0\uac8c \ud55c \uc57d\uc18d\uc785\ub2c8\ub2e4. \uc0c1\ud488\uc774 \uc778\ub3c4\ub418\uac70\ub098 \uc11c\ube44\uc2a4\uac00 \uacc4\uc57d \uc870\uac74\uc5d0 \ub530\ub77c \uc81c\uacf5\ub420 \ub54c \ube44\ub85c\uc18c \uae30\uc5c5\uc740 \ud574\ub2f9 \uc218\uc775\uc744 \uc778\uc2dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6c\ud604 \uc2dc \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc758\ubb34 \uc774\ud589 \uc218\uc900\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4(\uc644\ub8cc\ub41c \uc791\uc5c5 \ub610\ub294 \uc81c\uacf5\ub41c \uac00\uce58\uc758 1TP\/3T \ube44\uc728 \uae30\uc900).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc775\uc758 \uc801\uc808\ud55c \ubd80\ubd84\uc744 \ub2f9\uae30 \ud68c\uacc4 \uae30\uac04\uc5d0 \ubc30\ubd84\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\uc785\ucc44\ubb34\ub97c \uc904\uc774\uace0 \uc218\uc775\uc744 \ub298\ub9ac\uae30 \uc704\ud574 \uc218\uc815 \ubd84\uac1c\ub97c \ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc2e4\ud604\ub41c \uc218\uc775\uc744 \uc778\uc2dd\ud560 \ub54c \ub2e4\uc74c\uacfc \uac19\uc740 \uc218\uc815 \ubd84\uac1c\uac00 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 3387 \u2013 \ubbf8\uc218\uc218\uc775<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 511 \u2013 \ub9e4\ucd9c \ubc0f \uc11c\ube44\uc2a4 \uc218\uc775<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \uc77c\uc9c0 \ud56d\ubaa9\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ub0b4\uc6a9\uc744 \ub2f4\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uc7ac \uae30\uac04\uc758 \uc218\uc775\uc744 \uc99d\uac00\uc2dc\ud0a4\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadf8\uc5d0 \ub530\ub77c \ubd80\ucc44 \uaddc\ubaa8\ub97c \uc904\uc774\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubbf8\uc218\uc775\uc744 \uc815\ud655\ud558\uac8c \uc870\uc815\ud558\uba74 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc0ac\uc5c5 \uc6b4\uc601\uc758 \uc9c4\uc815\ud55c \uacb0\uacfc\ub97c \ubc18\uc601\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud68c\uacc4\uc758 \ubc1c\uc0dd\uc8fc\uc758 \uc6d0\uce59\uacfc \uc218\uc775\ub300\uc751 \uc6d0\uce59\uc744 \uc900\uc218\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">2025\ub144 1\uc6d4 1\uc77c, A\uc0ac\ub294 B\uc0ac\uc640 \uc0ac\uc5c5\uc7a5 \ud655\uc7a5\uc744 \uc704\ud55c 6\uac1c\uc6d4 \uc784\ub300 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uace0 B\uc0ac\uc5d0\uac8c \ud604\uae08 1\uc5b5 8\ucc9c\ub9cc VND\ub97c \uc120\ubd88\ub85c \uc9c0\uae09\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\uc0ac\ub294 \ud604\uae08\uc744 \uc218\ub839\ud558\ub294 \uc989\uc2dc \ub2e4\uc74c\uacfc \uac19\uc774 \uac70\ub798\ub97c \ucc98\ub9ac\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 111: 1\uc5b5 8\ucc9c\ub9cc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 3387\uc5d0\ub294 1\uc5b5 8\ucc9c\ub9cc \ub2ec\ub7ec\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub9e4\ub2ec B\uc0ac\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc73c\ub85c \ubc1c\uc0dd\ud55c \ubbf8\uc218\uc775\uc744 \uc218\uc775\uc73c\ub85c \uc774\uccb4\ud558\ub294 \uc218\uc815 \ubd84\uac1c\ub97c \ud569\ub2c8\ub2e4. \uc218\uc815 \ubd84\uac1c\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;\">\ucd9c\uae08 \uacc4\uc88c 3387: 3\ucc9c\ub9cc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 511\uc5d0\ub294 3\ucc9c\ub9cc \ub2ec\ub7ec\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc774\uccb4\uac00 \uc644\ub8cc\ub420 \ub54c\uae4c\uc9c0 \uacc4\uc18d\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubbf8\uc218\uc218\uc775\uc5d0 \uad00\ud558\uc5ec: \ubbf8\uc218\uc218\uc775\uc774\ub780 \uae30\uc5c5\uc774 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uc7ac\ud654 \ub610\ub294 \uc6a9\uc5ed\uc744 \uc81c\uacf5\ud560 \uc758\ubb34\ub97c \uc774\ud589\ud588\uc9c0\ub9cc, \ud68c\uacc4 \ucc98\ub9ac \uc2dc\uc810\uc5d0 \uace0\uac1d\uc73c\ub85c\ubd80\ud130 \uc544\uc9c1 \ub300\uae08\uc744 \uc218\ub839\ud558\uc9c0 \ubabb\ud55c \uc218\uc775\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc989, \uacbd\uc81c\uc801\uc73c\ub85c\ub294 \ubc1c\uc0dd\ud588\uc9c0\ub9cc \uc2e4\uc81c \ud604\uae08 \ud750\ub984\uc73c\ub85c \uc774\uc5b4\uc9c0\uc9c0 \uc54a\uc740 \uc218\uc775\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uac70\ub798\ub97c \ucc98\ub9ac\ud560 \ub54c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774\ubbf8 \ubc1c\uc0dd\ud55c \uac00\uce58\uc5d0 \ud574\ub2f9\ud558\ub294 \uc218\uc775\uc744 \uae30\ub85d\ud558\uace0, \ub3d9\uc2dc\uc5d0 \ub9e4\ucd9c\ucc44\uad8c\uc744 \uc99d\uac00\uc2dc\ucf1c \uae30\uc5c5\uc758 \ub300\uae08 \uccad\uad6c\uad8c\uc744 \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \ubbf8\uc218\uc218\uc775 \uc870\uc815 \ud68c\uacc4 \ucc98\ub9ac\ub294 \ud574\ub2f9 \uae30\uac04\uc758 \uc218\uc775\uc744 \uc99d\uac00\uc2dc\ud0a4\uace0 \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc0c1\uc758 \uc790\uc0b0(\ub9e4\ucd9c\ucc44\uad8c)\uc744 \uc99d\uac00\uc2dc\ud0b5\ub2c8\ub2e4. \ubbf8\uc218\uc218\uc775\uc758 \uc77c\ubc18\uc801\uc778 \uc0ac\ub840\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;\">\ub300\ucd9c\uae08\uc5d0 \ub300\ud574\uc11c\ub294 \uc774\uc790\ub97c \uc9d5\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5ec\ub7ec \uae30\uac04\uc5d0 \uac78\uce5c \ubd80\ub3d9\uc0b0 \uc784\ub300<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc218\uc815 \ubd84\uac1c\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;\">\ucc28\ubcc0 \uacc4\uc88c 131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 511\ubc88\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uac04 \ub9d0\uc5d0 A\uc0ac\ub294 2\uc5b5 VND\uc758 \uc218\uc775\uc744 \ucc3d\ucd9c\ud588\uc9c0\ub9cc, \uc1a1\uc7a5\uc744 \uae30\ub85d\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc1c\uc0dd \uc218\uc775\uc744 \uc778\uc2dd\ud558\uae30 \uc704\ud55c \uc218\uc815 \ubd84\uac1c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 131: 2\uc5b5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 511\uc5d0\ub294 2\uc5b5\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_chi_phi\"><\/span><b>\uc6d0\uac00 \uc870\uc815 \ud56d\ubaa9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud3ec\ud568\ud558\ub2e4:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc120\uae09\ube44\uc6a9: \uc120\uae09\ube44\uc6a9\uc740 \uae30\uc5c5\uc774 \uc2e4\uc81c\ub85c \ubc1c\uc0dd\uc2dc\ud0a8 \uae08\uc561\uc774\uc9c0\ub9cc, \uadf8 \uc0ac\uc6a9 \ub610\ub294 \uacbd\uc81c\uc801 \ud6a8\uc775\uc740 \ub2e8\uc77c \ud68c\uacc4\uae30\uac04\uc744 \ub118\uc5b4 \ub2e4\uc74c \ud68c\uacc4\uae30\uac04\uae4c\uc9c0 \uc774\uc5b4\uc9c0\ub294 \uae08\uc561\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \ubc1c\uc0dd \uc2dc\uc810\uc5d0 \uc804\uccb4 \uae08\uc561\uc744 \ube44\uc6a9\uc73c\ub85c \uae30\ub85d\ud558\ub294 \ub300\uc2e0, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud574\ub2f9 \uae08\uc561\uc744 \uc2dc\uac04 \uacbd\uacfc\uc5d0 \ub530\ub77c \ub610\ub294 \uc2e4\uc81c \uc0ac\uc6a9 \uc218\uc900\uc5d0 \ub530\ub77c \uc810\uc9c4\uc801\uc73c\ub85c \ucd94\uc801\ud558\uace0 \ubc30\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4. \uc120\uae09\ube44\uc6a9\uc5d0 \ub300\ud55c \uc218\uc815 \ubd84\uac1c\ub294 \ud574\ub2f9 \ube44\uc6a9\uc744 \ub300\uc751\ub418\ub294 \ud68c\uacc4\uae30\uac04\uc5d0 \uc801\uc808\ud558\uac8c \ubc30\ubd84\ud558\uc5ec \uc218\uc775\uacfc \ube44\uc6a9\uc758 \ub300\uc751 \uc6d0\uce59\uc744 \uc900\uc218\ud558\uace0 \uac01 \uae30\uac04\uc758 \uae30\uc5c5 \uc131\uacfc\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uae30 \uc704\ud574 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc778 \uc120\uae09\ube44\uc6a9 \uc720\ud615\uc5d0\ub294 \uc120\uae09 \uc784\ub300\ub8cc, \ubcf4\ud5d8\ub8cc, \uc120\uae09 \uad11\uace0\ube44 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uae30\uc5c5\uc740 \uc120\uae09\ube44\uc6a9\uc744 \uc870\uc815\ud560 \ub54c \ud574\ub2f9 \uae30\uac04\uc758 \ube44\uc6a9 \uc99d\uac00\ub97c \uae30\ub85d\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ud574\ub2f9 \uc790\uc0b0\uc758 \uac00\uce58\ub97c \uac10\uc18c\uc2dc\ud0b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf8\uc9c8\uc801\uc73c\ub85c \uc120\uae09\ube44\uc6a9\uc740 \uc790\uc0b0\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \uc9c0\uae09 \uc2dc\uc810\uc5d0 \uae30\uc5c5\uc740 \ud574\ub2f9 \ube44\uc6a9\uc774 \uc81c\uacf5\ud558\ub294 \uacbd\uc81c\uc801 \ud6a8\uc775\uc744 \uc544\uc9c1 \uc644\uc804\ud788 \ud65c\uc6a9\ud558\uc9c0 \uc54a\uc558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc774 \uae08\uc561\uc740 \uae30\uc5c5\uc774 \uac01 \ud68c\uacc4 \uae30\uac04 \ub3d9\uc548 \uc2e4\uc81c\ub85c \ud6a8\uc775\uc744 \uc5bb\uac8c \ub428\uc5d0 \ub530\ub77c \uc810\uc9c4\uc801\uc73c\ub85c \ube44\uc6a9\uc73c\ub85c \uc778\uc2dd\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ubc30\ubd84 \uae30\uac04\uc774 \ub3c4\ub798\ud560 \ub54c\ub9c8\ub2e4 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc790\uc0b0 \uac00\uce58\uc758 \uc77c\ubd80\ub97c \ube44\uc6a9\uc73c\ub85c \uc774\uc804\ud558\ub294 \uc870\uc815 \ubd84\uac1c\ub97c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc870\uc815\uc740 \ud68c\uacc4\uc758 \ubc1c\uc0dd\uc8fc\uc758 \uc6d0\uce59\uacfc \ube44\uc6a9\ub300\uc751 \uc6d0\uce59\uc5d0 \ub530\ub77c \ud6a8\uc775\uc774 \ubc1c\uc0dd\ud558\ub294 \uc2dc\uc810\uc5d0 \ube44\uc6a9\uc744 \uc778\uc2dd\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadf8 \ub2e4\uc74c\uc5d0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 242<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\ub828 \uacc4\uc815(111, 112, ...)\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \uae30\uac04 \ub9d0\uc5d0 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774\uc804\uc5d0 \uae30\ub85d\ub41c \uc120\uae09 \ube44\uc6a9\uc744 \ub2f9\uae30 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ube44\uc6a9\uc5d0 \uc774\uccb4\ud558\ub294 \ubc30\ubd84 \ubd84\uac1c\ub97c \uc218\ud589\ud569\ub2c8\ub2e4. \uc774\ub294 \uacbd\uc81c\uc801 \ud6a8\uc775\uc774 \ubc1c\uc0dd\ud558\ub294 \uc2dc\uc810\uc5d0 \ube44\uc6a9\uc744 \uc778\uc2dd\ud558\uace0 \uae30\uc5c5\uc758 \uc601\uc5c5 \uc2e4\uc801\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\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;\">\ube44\uc6a9 \uacc4\uc815(641, 642,\u2026)\uc744 \ucc28\ubcc0\uc5d0 \uae30\uc785\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 242\ubc88\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> 2025\ub144 1\uc6d4 1\uc77c, C\uc0ac\ub294 D\uc0ac\uc640 6\uac1c\uc6d4\uac04 \ub300\ud45c \uc0ac\ubb34\uc18c\ub85c \uc0ac\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \uc784\ub300 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uace0, D\uc0ac\uc5d0 \uc120\ubd88\ub85c \ud604\uae08 2\uc5b5 4\ucc9c\ub9cc VND\ub97c \uc9c0\uae09\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2f9\uc2dc A\ub2f9\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uae30\ub85d\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 242: 2\uc5b5 4\ucc9c\ub9cc VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 111\uc5d0\ub294 2\uc5b5 4\ucc9c\ub9cc VND\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub9e4\ub2ec A\uc0ac\ub294 \uc784\ub300\ub8cc\uc5d0 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uc815\uc744 \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 642: 4\ucc9c\ub9cc VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 242\uc5d0\ub294 4\ucc9c\ub9cc VND\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uadf8\ub9ac\uace0 \uc804\uccb4 \uc804\uc1a1\uc774 \uc644\ub8cc\ub420 \ub54c\uae4c\uc9c0 \uc774 \uacfc\uc815\uc744 \uc8fc\uae30\uc801\uc73c\ub85c \uacc4\uc18d\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubbf8\uc9c0\uae09\ube44\uc6a9: \ubbf8\uc9c0\uae09\ube44\uc6a9\uc740 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uc2e4\uc81c\ub85c \ubc1c\uc0dd\ud588\uc9c0\ub9cc \uae30\uc5c5\uc774 \uae30\uac04 \ub9d0\uae4c\uc9c0 \uc544\uc9c1 \uc9c0\uae09\ud558\uac70\ub098 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ud558\uc9c0 \uc54a\uc740 \ube44\uc6a9\uc785\ub2c8\ub2e4. \ubbf8\uc9c0\uae09\ube44\uc6a9\uc5d0 \ub300\ud55c \uc218\uc815 \ubd84\uac1c\ub97c \ud560 \ub54c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud574\ub2f9 \uae30\uac04\uc758 \ube44\uc6a9 \uc99d\uac00\ub97c \uae30\ub85d\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uadf8\uc5d0 \uc0c1\uc751\ud558\ub294 \ubd80\ucc44\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4. \uc9c0\uae09\uc774 \ub2e4\uc74c \uae30\uac04\uc5d0 \ubc1c\uc0dd\ud558\uae30 \ub54c\ubb38\uc5d0 \uc774\ub7ec\ud55c \uae08\uc561\uc740 \ub2e8\uae30 \ubd80\ucc44\ub85c \ubd84\ub958\ub418\uba70, \uc77c\ubc18\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c\uc5d0 &quot;\ubbf8\uc9c0\uae09\ube44\uc6a9&quot;\uc73c\ub85c \ud45c\uc2dc\ub429\ub2c8\ub2e4. \ubbf8\uc9c0\uae09\ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\ub294 \uac83\uc740 \ubc1c\uc0dd\uc8fc\uc758 \uc6d0\uce59\uc744 \uc900\uc218\ud558\uace0 \ubcf4\uace0\uc11c \uc791\uc131 \uc2dc\uc810\uc758 \uae30\uc5c5 \uc2e4\uc81c \uc7ac\ubb34\uc801 \uc758\ubb34\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4(\uc608: \ub2e4\uc74c \ub2ec \ucd08\uc5d0 \uc9c0\uae09\ub418\ub294 \uc6d4\uae09, \ubbf8\uc9c0\uae09 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc \ub4f1).<\/span><\/li>\n<\/ul>\n<p><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">X\uc0ac\uc5d0\uc11c\ub294 \uc6d4\ub9d0\uc5d0 \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c 1,500\ub9cc VND\uc758 \uc804\uae30 \uc694\uae08 \uace0\uc9c0\uc11c\ub97c \ubc1b\uc558\uace0, \ubd80\uac00\uac00\uce58\uc138\ub294 10%\uc600\uc9c0\ub9cc \uc544\uc9c1 \uc804\uae30 \ud68c\uc0ac\uc5d0 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c \ubc1c\uc0dd\ud55c \ube44\uc6a9\uc5d0 \ub300\ud55c \uc870\uc815 \ud56d\ubaa9:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 642: 15,000,000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 133: 1,500,000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 331\uc5d0\ub294 16,500,000 VND\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_chinh_cac_khoan_du_phong\"><\/span><b>\uc870\uc815 \uc870\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900 \uc81c18\ud638\uc5d0 \ub530\ub974\uba74, \ucda9\ub2f9\uae08\uc740 \uae08\uc561\uc774\ub098 \uc9c0\uae09 \uc2dc\uae30\uac00 \uc815\ud655\ud558\uac8c \ud655\uc815\ub418\uc9c0 \uc54a\uc740 \ubd80\ucc44\ub97c \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc989, \uae30\uc5c5\uc774 \ub2f9\uae30 \uc758\ubb34\ub97c \ubd80\ub2f4\ud588\uc9c0\ub9cc, \uae08\uc561\uc774\ub098 \uc9c0\uae09 \uc2dc\uae30\uc5d0 \ub300\ud55c \ucd94\uc815 \uc694\uc18c\uac00 \ub0a8\uc544 \uc788\ub294 \uacbd\uc6b0\ub97c \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc6a9\uc5b4\ub85c, \ub9ce\uc740 \ucda9\ub2f9\uae08\uc740 \uad00\ub828 \uc790\uc0b0\uc758 \uc7a5\ubd80\uac00\ub97c \ud558\ud5a5 \uc870\uc815\ud558\uc5ec \uc790\uc0b0 \uac00\uce58\ub97c \ubcf4\ub2e4 \uc2e0\uc911\ud558\uac8c \ubc18\uc601\ud558\uae30 \uc704\ud574 \uae30\ub85d\ub429\ub2c8\ub2e4. \uc774\ub294 \uc7ac\ubb34\uc81c\ud45c\uac00 \ud68c\uc218 \uac00\ub2a5\uc131\uc774\ub098 \uc7a0\uc7ac\uc801 \uc704\ud5d8 \uc218\uc900\uc744 \ubcf4\ub2e4 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uae30\uc5c5\uc740 \ub2e4\uc591\ud55c \uc720\ud615\uc758 \ucda9\ub2f9\uae08\uc744 \uc124\uc815\ud560 \uc218 \uc788\uc73c\uba70, \uac00\uc7a5 \uc77c\ubc18\uc801\uc778 \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;\">\uc7ac\uace0 \ud3c9\uac00\uc808\ud558 \ucda9\ub2f9\uae08<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\ucc44\uc5d0 \ub300\ud55c \ucda9\ub2f9\uae08<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\uc190\ucda9\ub2f9\uae08<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucda9\ub2f9\uae08 \uc124\uc815\uc740 \uac70\uc758 \ubaa8\ub4e0 \uae30\uc5c5\uc774, \ud2b9\ud788 \ud68c\uacc4 \uae30\uac04 \ub9d0\uc5d0 \uc218\ud589\ud574\uc57c \ud558\ub294 \ubc18\ubcf5\uc801\uc778 \uc791\uc5c5\uc785\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \ucda9\ub2f9\uae08 \ud56d\ubaa9\uc740 \uacb0\uc0b0 \uc804 \uc218\uc815 \ubd84\uac1c\ub97c \uc644\ub8cc\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uae30\ub85d\ub418\uc5b4 \ubcf4\uace0\uc11c \uc791\uc131 \uc2dc\uc810\uc758 \uc7ac\ubb34 \uc0c1\ud669\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uacfc \uac19\uc740 \uc804\ud45c \uc785\ub825\uc774 \uc218\ud589\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube44\uc6a9 \uacc4\uc815 \ucc28\ubcc0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc608\ube44 \uacc4\uc88c\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_Khoa_so_ke_toan\"><\/span><b>\ud68c\uacc4 \ub9c8\uac10 \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc870\uc815 \uc791\uc5c5\uc744 \uc644\ub8cc\ud55c \ud6c4, \ub2e4\uc74c \ub2e8\uacc4\ub294 \uc870\uc815 \ubd84\uac1c\ub97c \uc218\ud589\ud558\uace0 \uacb0\uc0b0 \ub2e8\uacc4\uc5d0\uc11c \uc7a5\ubd80\ub97c \ub9c8\uac10\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_va_doi_soat\"><\/span><b>\uac80\uc0ac \ubc0f \ud655\uc778<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc815\uc0b0 \uacfc\uc815\uc740 \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790 \uc1a1\uc7a5\uacfc \uc138\ubb34 \ub2f9\uad6d\uc758 \ube45\ub370\uc774\ud130\ub97c \ud1b5\ud574 \uac15\ub825\ud558\uac8c \uc9c0\uc6d0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7a5\ubd80 \ub300\uc870: \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \uc0c1\uc138\uc6d0\uc7a5 100%\uac00 \uc77c\uce58\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e4\ubb3c \uc7ac\uace0 \uc870\uc0ac: \ucc3d\uace0 \ubc0f \ud604\uae08 \ubcf4\uc720\uace0\uc5d0 \ub300\ud55c \uc2e4\ubb3c \uc7ac\uace0 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0, \uc8fc\uc694 \uace0\uac1d\/\uacf5\uae09\uc5c5\uccb4\uc640 \ud568\uaed8 \ub9e4\ucd9c\ucc44\uad8c\/\ub9e4\uc785\ucc44\ubb34 \uc870\uc815 \uba85\uc138\uc11c\uc5d0 \uc11c\uba85\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uacc4\uc815 \ubcc0\uacbd \uc0ac\ud56d\uc744 \ud655\uc778\ud574 \uc8fc\uc138\uc694.<\/b><span style=\"font-weight: 400;\"> \uc77c\ubd80 \uacc4\uc815\uc740 \ud68c\ub78c 99\/2025\uc5d0 \ub530\ub77c \uc138\ubd80 \uc0ac\ud56d\uc5d0 \uc57d\uac04\uc758 \ubcc0\uacbd\uc774 \uc788\uc5c8\uc2b5\ub2c8\ub2e4(\uc608: \uc7ac\uc815 \uc900\ube44\uae08 \ud68c\uacc4 \uc2dc\uc2a4\ud15c).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trinh_tu_5_buoc_ket_chuyen_khoa_so_chuan_xac\"><\/span><b>\uc815\ud655\ud55c \uacc4\uc88c \ub9c8\uac10\uc744 \uc704\ud55c 5\ub2e8\uacc4 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7594\" aria-describedby=\"caption-attachment-7594\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7594\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7594\" class=\"wp-caption-text\">\uc218\uc815 \ubd84\uac1c\ub97c \uc218\ud589\ud558\uace0 \uc7a5\ubd80\ub97c \ub9c8\uac10\ud558\ub294 \uc808\ucc28.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc218\uc815 \ubd84\uac1c\ub97c \ud558\uace0 \uc7a5\ubd80\ub97c \ub9c8\uac10\ud558\ub294 \uacfc\uc815\uc740 \ub370\uc774\ud130 \ubd88\uc77c\uce58\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ub17c\ub9ac\uc801\uc778 \uc21c\uc11c\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Ket_chuyen_cac_khoan_giam_tru_doanh_thu\"><\/span><b>1\ub2e8\uacc4 \u2013 \uc218\uc775 \uacf5\uc81c\uc561 \uc774\uccb4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac70\ub798 \ud560\uc778, \ub9e4\ucd9c \uacf5\uc81c, \ubc18\ud488 \uc0c1\ud488(\uae30\uc874 511 \ub610\ub294 521 \uacc4\uc815\uc758 \ud558\uc704 \uacc4\uc815\uc73c\ub85c \ubcc4\ub3c4\ub85c \ud68c\uacc4 \ucc98\ub9ac\ub418\ub294 \uacbd\uc6b0)\uacfc \uac19\uc740 \ubaa8\ub4e0 \uacc4\uc815 \uc794\uc561\uc744 \uc774\uccb4\ud558\uc5ec \uc21c\uc218\uc775\uc744 \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\ubd88 \uacc4\uc88c 511<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 521\ubc88\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Ket_chuyen_doanh_thu_va_thu_nhap_khac\"><\/span><b>2\ub2e8\uacc4 \u2013 \uc218\uc775 \ubc0f \uae30\ud0c0 \uc18c\ub4dd \uc774\uc804<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uacc4\uc815 511\uc758 \ubaa8\ub4e0 \uc21c\uc218\uc775\uacfc \uacc4\uc815 711\uc758 \uae30\ud0c0 \uc18c\ub4dd\uc744 \uacc4\uc815 911(\uc0ac\uc5c5 \uc131\uacfc \uacb0\uc815)\uc758 \ub300\ubcc0\uc73c\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 511\ubc88\uacfc 711\ubc88<\/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<h4><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Ket_chuyen_chi_phi_san_xuat_kinh_doanh_va_chi_phi_khac\"><\/span><b>3\ub2e8\uacc4 \u2013 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ube44\uc6a9\uacfc \uae30\ud0c0 \ube44\uc6a9\uc758 \uc774\uc804<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc720\ud615 6\uacfc 8\uc758 \ube44\uc6a9 \uacc4\uc815\uc744 \uacc4\uc815 911\uc758 \ucc28\ubcc0\uc73c\ub85c \uc774\uccb4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc804\ud45c:<\/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 632, 635, 641, 642, \uadf8\ub9ac\uace0 811\ubc88\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Xac_dinh_va_ket_chuyen_chi_phi_thue_TNDN\"><\/span><b>4\ub2e8\uacc4 \u2013 \ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9\uc744 \uc0b0\uc815\ud558\uace0 \uc774\uccb4\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774\uc775(\ub300\ubcc0 \uc794\uc561 911)\uc744 \uae30\uc900\uc73c\ub85c \ub2f9\uae30 \ubc95\uc778 \uc18c\ub4dd\uc138\uc640 \uc774\uc5f0 \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc804\ud45c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 821 (\ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 3334\ub97c \uc0ac\uc6a9\ud569\ub2c8\ub2e4. \uadf8\ub7f0 \ub2e4\uc74c \uc138\uae08 \ube44\uc6a9\uc744 \uc774\uccb4\ud569\ub2c8\ub2e4. \ucc28\ubcc0 \uacc4\uc88c 911 \/ \ub300\ubcc0 \uacc4\uc88c 821.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Ket_chuyen_loi_nhuan_sau_thue_chua_phan_phoi\"><\/span><b>5\ub2e8\uacc4 \u2013 \ubbf8\ubc30\ubd84 \uc138\ud6c4 \uc774\uc775 \uc774\uc804<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uacc4\uc88c 911\uc758 \ucd5c\uc885 \uc794\uc561\uc744 \uacc4\uc0b0\ud558\uc5ec \uacc4\uc88c 421\ub85c \uc774\uccb4\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc804\ud45c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc775\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0: \ucc28\ubcc0 \uacc4\uc815 911 \/ \ub300\ubcc0 \uacc4\uc815 421.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc190\uc2e4\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0: \ucc28\ubcc0 \uacc4\uc88c 421 \/ \ub300\ubcc0 \uacc4\uc88c 911.<\/span><\/li>\n<\/ul>\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=\"Nhung_thay_doi_trong_yeu_va_rui_ro\"><\/span><b>\uc911\ub300\ud55c \ubcc0\ud654 \ubc0f \uc704\ud5d8\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc218\uc815 \ubd84\uac1c\ub97c \ud558\uace0 \uc7a5\ubd80\ub97c \ub9c8\uac10\ud560 \ub54c \uc815\ud655\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\ub4e4\uc744 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_cau_truc_Bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uad6c\uc870\uc758 \ubcc0\uacbd.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 &#039;\ub300\ucc28\ub300\uc870\ud45c&#039;\ub294 \uacf5\uc2dd\uc801\uc73c\ub85c &#039;\uc7ac\ubb34\uc0c1\ud0dc\ud45c&#039;\ub85c \uba85\uce6d\uc774 \ubcc0\uacbd\ub429\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\uc758 \ud56d\ubaa9 \ubc30\uc5f4\uc740 \uc218\uc815 \ubd84\uac1c, \ud2b9\ud788 \uc2e4\uc81c \uacbd\uae30 \uc21c\ud658\uc5d0 \ub530\ub978 \ub2e8\uae30 \uc790\uc0b0\uacfc \uc7a5\uae30 \uc790\uc0b0\uc758 \ubd84\ub958\ub97c \ud3ec\ud568\ud55c \ub9e4\uc6b0 \uc815\ud655\ud55c \ub370\uc774\ud130\ub97c \ud544\uc694\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_sang_IFRS_va_gia_tri_hop_ly\"><\/span><b>IFRS\ub85c\uc758 \uc804\ud658 \ubc0f \uacf5\uc815\uac00\uce58 \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 IFRS \ub3c4\uc785 \ub85c\ub4dc\ub9f5\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uc744 \uc9c4\ud589\ud558\ub294 \uacbd\uc6b0, \uc218\uc815 \ubd84\uac1c \ubc0f \uacb0\uc0b0 \uacfc\uc815\uc5d0\ub294 \uc790\uc0b0 \uac00\uce58\ub97c \uc6d0\uac00\uc5d0\uc11c \uacf5\uc815\uac00\uce58\ub85c \uc870\uc815\ud558\ub294 \uc791\uc5c5\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub294 \uc0c1\ub2f9\ud55c \ud3c9\uac00 \ubb38\uc81c\ub97c \uc57c\uae30\ud558\uba70, \ud655\uc2e4\ud55c \uc804\ubb38\uac00\uc801 \uadfc\uac70\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_sai_sot_va_che_tai_xu_phat\"><\/span><b>\uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8 \ubc0f \ubc8c\uae08<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8 \ubc0f \ucc98\ubc8c \uac00\ub2a5\uc131(\uad6c\uccb4\uc801\uc73c\ub85c):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc815 \ubd84\uac1c \ub204\ub77d \uc624\ub958: \uc774\ub294 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uc758 \ubd88\uc77c\uce58\ub97c \ucd08\ub798\ud558\uace0, \uc7ac\uc815 \ubc0f \ud68c\uacc4 \ubd84\uc57c \ud589\uc815\ubc8c\uce59\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \uc138\uc561 \uacfc\uc18c \uc2e0\uace0\uc5d0 \ub300\ud55c \ubc8c\uae08 10%~20%\ub97c \ubd80\uacfc\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uccb4 \uc21c\uc11c \uc624\ub958: \uc774\ub85c \uc778\ud574 \ubbf8\ubd84\ubc30 \uc774\uc775\uc774 \uc65c\uace1\ub418\uc5b4 \ubc30\ub2f9\uae08 \uc9c0\uae09\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/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;\">\ubcf4\uc2dc\ub294 \ubc14\uc640 \uac19\uc774, \ucda9\ub2f9\uae08 \uc124\uc815\uc740 VAS 18\uc744 \uc900\uc218\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc694\uac74\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \uc7ac\ubb34 \uc0c1\ud669\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uace0 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\ub294 \ub370 \uc911\uc694\ud55c \ub3c4\uad6c\uc785\ub2c8\ub2e4. \uc5f0\ub9d0 \uacb0\uc0b0 \uae30\uac04 \ub3d9\uc548 \ucda9\ub2f9\uae08\uc744 \uc644\uc804\ud558\uace0 \uc815\ud655\ud558\uac8c \uc124\uc815\ud558\uc9c0 \uc54a\uc73c\uba74 \uc7ac\ubb34\uc81c\ud45c\uac00 \ubd80\uc815\ud655\ud574\uc838 \uc774\uc775, \uc138\uae08 \uc758\ubb34 \ubc0f \uae30\uc5c5 \ud3c9\ud310\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc740 \ud68c\uacc4 \uaddc\uc815\uc758 \ubcc0\ud654\uc640 \ud22c\uba85\uc131 \uc694\uad6c \uc0ac\ud56d\uc758 \uac15\ud654\uac00 \uc608\uc0c1\ub418\ub294 \uc2dc\uae30\uc774\ubbc0\ub85c, \ud68c\uacc4\uc0ac\uc640 \ud68c\uacc4 \ucc45\uc784\uc790\ub294 \uacb0\uc0b0 \uc804 \ud544\uc218\uc801\uc778 \uc704\ud5d8 \uad00\ub9ac \uc870\uce58\ub85c\uc11c \ube44\uc0c1 \uacc4\ud68d \uc218\ub9bd\uc5d0 \ud2b9\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc758 \uc0ac\uc5c5\uccb4\uac00 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub77c \ud68c\uacc4 \ucc98\ub9ac \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud558\uac70\ub098, \uc870\uc815 \ubd84\uac1c\ub97c \ud45c\uc900\ud654\ud558\uac70\ub098, \uacb0\uc0b0 \uc808\ucc28\ub97c \ucd5c\uc801\ud654\ud574\uc57c \ud558\ub294 \uacbd\uc6b0, \uac00\uc7a5 \uc815\ud655\ud55c \uc9c0\uc6d0\uacfc \uc870\uc5b8\uc744 \uc5bb\uc73c\ub824\uba74 MAN(Master Accountant Network)\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \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>Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5 l\u00e0 b\u01b0\u1edbc then ch\u1ed1t quy\u1ebft \u0111\u1ecbnh \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a to\u00e0n b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng International Financial Reporting Standards (IFRS) ng\u00e0y c\u00e0ng r\u00f5 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7592","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\/7592","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=7592"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7592\/revisions"}],"predecessor-version":[{"id":7596,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7592\/revisions\/7596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7593"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}