{"id":7598,"date":"2026-02-25T19:11:42","date_gmt":"2026-02-26T02:11:42","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7598"},"modified":"2026-02-25T21:25:53","modified_gmt":"2026-02-26T04:25:53","slug":"cach-ghi-nhan-dat-thue-tra-tien-hang-nam","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/","title":{"rendered":"\uc5f0\uac04 \uc784\ub300\ub8cc\ub97c \uc9c0\ubd88\ud558\ub294 \ud1a0\uc9c0\ub294 \uace0\uc815 \uc790\uc0b0\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\uae4c?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc5f0\uac04\uc73c\ub85c \uc9c0\uae09\ub418\ub294 \ud1a0\uc9c0 \uc784\ub300\ub8cc\ub294 \ubcf8\uc9c8\uc801\uc73c\ub85c \uc815\uae30\uc801\uc778 \ud1a0\uc9c0 \uc0ac\uc6a9\ub8cc\uc774\uba70, \uae30\uc5c5\uc774 \uc7a5\uae30\uc801\uc73c\ub85c \uc18c\uc720\ud560 \uc218 \uc788\ub294 \uc790\uc0b0\uc744 \ucc3d\ucd9c\ud558\ub294 \ud22c\uc790\uac00 \uc544\ub2d9\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uc5f0\uac04 \uc784\ub300\ub8cc\uac00 \uc9c0\uae09\ub418\ub294 \ud1a0\uc9c0 \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 \uace0\uc815 \uc790\uc0b0\uc758 \ucd5c\ucd08 \ucde8\ub4dd \uc6d0\uac00\ub97c \uc778\uc0c1\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2013\ub144 TT-BTC\ud638 \ud68c\ub78c \ubc0f 2016\ub144 TT-BTC\ud638 \ud68c\ub78c, 2017\ub144 TT-BTC\ud638 \ud68c\ub78c \ub4f1\uc758 \uac1c\uc815\uc548\uc5d0 \ub530\ub974\uba74, \ud1a0\uc9c0 \uc0ac\uc6a9\uad8c\uc740 \uae30\uc5c5\uc774 \uc548\uc815\uc801\uc774\uace0 \uc7a5\uae30\uc801\uc778 \ud1a0\uc9c0 \uc0ac\uc6a9\uad8c\uc744 \ubcf4\uc720\ud558\uac70\ub098 \ubc95\uc801\uc73c\ub85c \uc591\ub3c4\ub41c \uacbd\uc6b0\uc5d0\ub9cc \ubb34\ud615 \uace0\uc815\uc790\uc0b0\uc73c\ub85c \uc778\uc815\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1uLAD3UK0ZGX6n7bsHgqKz202tpCJq3i9\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Phan_biet_cac_hinh_thuc_su_dung_dat_va_cach_ghi_nhan_ke_toan\" >\ud1a0\uc9c0 \uc774\uc6a9\uc758 \ub2e4\uc591\ud55c \ud615\ud0dc\ub97c \uad6c\ubd84\ud558\uace0 \ud68c\uacc4\uc5d0 \uae30\ub85d\ud558\ub294 \ubc29\ubc95\uc744 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Hach_toan_tien_thue_dat_tra_hang_nam_trong_giai_doan_dau_tu\" >\ud22c\uc790 \ub2e8\uacc4\uc5d0\uc11c \uc5f0\uac04 \ud1a0\uc9c0 \uc784\ub300\ub8cc \uc9c0\uae09\uc561\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Nguyen_tac_quan_ly_tai_san_co_dinh_trong_doanh_nghiep\" >\uae30\uc5c5\uc758 \uace0\uc815\uc790\uc0b0 \uad00\ub9ac \uc6d0\uce59<\/a><\/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\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Phan_loai_tai_san_co_dinh_theo_muc_dich_su_dung\" >\uace0\uc815\uc790\uc0b0\uc758 \uc6a9\ub3c4\ubcc4 \ubd84\ub958.<\/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\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Tai_san_co_dinh_huu_hinh\" >\uc720\ud615 \uace0\uc815 \uc790\uc0b0<\/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\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Tai_san_co_dinh_vo_hinh\" >\ubb34\ud615 \uace0\uc815 \uc790\uc0b0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#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-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#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=\"Phan_biet_cac_hinh_thuc_su_dung_dat_va_cach_ghi_nhan_ke_toan\"><\/span><b>\ud1a0\uc9c0 \uc774\uc6a9\uc758 \ub2e4\uc591\ud55c \ud615\ud0dc\ub97c \uad6c\ubd84\ud558\uace0 \ud68c\uacc4\uc5d0 \uae30\ub85d\ud558\ub294 \ubc29\ubc95\uc744 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc784\ub300\ub8cc\ub97c \ubc1b\ub294 \ud1a0\uc9c0 \uc784\ub300\uac00 \uace0\uc815 \uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ub418\ub294\uc9c0 \uc5ec\ubd80\ub97c \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud558\ub824\uba74, \uae30\uc5c5\uc740 \ud604\ud589 \ubc95\uaddc\uc5d0\uc11c \uaddc\uc815\ud558\ub294 \ub2e4\ub978 \ud1a0\uc9c0 \uc774\uc6a9 \ubc29\uc2dd\uacfc \ube44\uad50\ud574\uc57c \ud569\ub2c8\ub2e4. \uac01 \ubc29\uc2dd(\ud1a0\uc9c0 \ud560\ub2f9, \uc591\ub3c4, \uc77c\uad04 \uc784\ub300, \uc5f0\uac04 \uc784\ub300 \ub4f1)\uc740 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uacfc \ube44\uc6a9 \ucc98\ub9ac \ubc29\ubc95\uc774 \uc644\uc804\ud788 \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc544\ub798 \ud45c\ub294 \uae30\uc5c5\uc774 \ub2e4\uc591\ud55c \ud1a0\uc9c0 \uc774\uc6a9 \ud615\ud0dc\uc640 \uadf8\uc5d0 \uc0c1\uc751\ud558\ub294 \ud68c\uacc4 \ubc29\ubc95\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\uc5b4, \uace0\uc815 \uc790\uc0b0\uc758 \ucd5c\ucd08 \uc6d0\uac00 \uae30\ub85d \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uace0 \uc138\uae08 \uc815\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc744 \uc0b0\uc815\ud558\ub294 \ub370 \uc720\uc6a9\ud569\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;\"> \ud1a0\uc9c0 \uc774\uc6a9\uc758 \ub2e4\uc591\ud55c \ud615\ud0dc\ub97c \uad6c\ubd84\ud558\uace0 \ud68c\uacc4\uc5d0 \uae30\ub85d\ud558\ub294 \ubc29\ubc95\uc744 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 46.8687%;\"><b>\ud1a0\uc9c0 \uc774\uc6a9 \ud328\ud134<\/b><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><b>\ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uae30\ub85d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/b><\/td>\n<td style=\"text-align: center; width: 28.8889%;\"><b>\ud68c\uacc4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\uad6d\uac00\ub294 \ud1a0\uc9c0 \uc0ac\uc6a9\uad8c\uc5d0 \ub300\ud55c \ub300\uac00\ub97c \ubc1b\uace0 \ud1a0\uc9c0\ub97c \ud560\ub2f9\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\ubb34\ud615 \uace0\uc815 \uc790\uc0b0\uc758 \ucd5c\ucd08 \uc6d0\uac00\ub97c \uc99d\uac00\uc2dc\ud0a4\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\ud1a0\uc9c0 \uc0ac\uc6a9\uad8c\uc5d0 \ub300\ud55c \ubc95\uc801 \uc591\ub3c4\ub97c \ubc1b\uc73c\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\ubb34\ud615 \uace0\uc815 \uc790\uc0b0\uc758 \ucd5c\ucd08 \uc6d0\uac00\ub97c \uc99d\uac00\uc2dc\ud0a4\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc784\ub300\ub8cc\ub97c \uc9c0\ubd88\ud558\ub294 \ud1a0\uc9c0 \uc784\ub300 \uacc4\uc57d.<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud55c \ube44\uc6a9\uc758 \ud68c\uacc4 \ucc98\ub9ac<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\uc77c\uc2dc\ubd88\ub85c \uc784\ub300\ud55c \ud1a0\uc9c0(\uace0\uc815\uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ud560 \uc218 \uc5c6\uc74c)<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\ube44\uc6a9\uc5d0 \uc810\uc9c4\uc801\uc73c\ub85c \ubc30\ubd84\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc784\ub300\ub8cc\ub97c \uc9c0\ubd88\ud558\ub294 \ud1a0\uc9c0 \uc784\ub300\ucc28 \uacc4\uc57d\uc758 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc0ac\uc6a9 \uae30\uac04\ubcc4\ub85c \uc784\ub300\ub8cc\ub97c \uc9c0\ubd88\ud558\ub294 \uac83\uc774\uc9c0 \uc7a5\uae30 \uc18c\uc720\uad8c\uc744 \uc124\uc815\ud558\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc774\ub7ec\ud55c \ube44\uc6a9\uc740 \ubb34\ud615 \uace0\uc815 \uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ud558\uae30 \uc704\ud55c \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub370\uc774\ud130\uac00 \uc798\ubabb \uae30\ub85d\ub420 \uacbd\uc6b0 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ubb38\uc81c\ub97c \uacaa\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc798\ubabb\ub41c \uac10\uac00\uc0c1\uac01 \uacc4\uc0b0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc744 \ud5c8\uc704\ub85c \uae30\uc7ac\ud55c \ud589\uc704.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34\uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \uacfc\uc138\uc18c\ub4dd\uc774 \uc0c1\ud5a5 \uc870\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_tien_thue_dat_tra_hang_nam_trong_giai_doan_dau_tu\"><\/span><b>\ud22c\uc790 \ub2e8\uacc4\uc5d0\uc11c \uc5f0\uac04 \ud1a0\uc9c0 \uc784\ub300\ub8cc \uc9c0\uae09\uc561\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8\ub97c \uc2e4\ud589\ud558\uac70\ub098 \uac74\uc124\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uae30\uc5c5\ub4e4\uc774 \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218\ub294 \ud1a0\uc9c0 \uc784\ub300 \ube44\uc6a9\uc744 \ub2e4\uc74c\uacfc \uac19\uc740 \ud56d\ubaa9\uc5d0 \ud3ec\ud568\uc2dc\ud0a4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 242 \u2013 \uc120\uae09 \ube44\uc6a9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 154 \u2013 \uc7ac\uacf5\ud488 \uc0dd\uc0b0\ube44\uc6a9<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uadf8\ub7ec\ub098 \ud68c\ub78c 45\/2013\/TT-BTC \uc81c4\uc870 2\ud56d d\ud638\uc5d0 \ub530\ub974\uba74 \uc5f0\uac04 \ud1a0\uc9c0 \uc784\ub300\ub8cc\ub294 \ubc1c\uc0dd \uae30\uac04\uc5d0 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ube44\uc6a9\uc73c\ub85c \uc989\uc2dc \uae30\ub85d\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 85722\/CT-TTHT\uc758 \uc9c0\uce68\uc5d0 \ub530\ub974\uba74 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&quot;\ud1a0\uc9c0\ub97c \uc5f0\uac04 \uc784\ub300\ub8cc\ub97c \ub0b4\uace0 \uc784\ub300\ud558\ub294 \uacbd\uc6b0, \uc9c0\ubd88\ud574\uc57c \ud560 \uae08\uc561\uc740 \ub9e4\ub144 \ud574\ub2f9 \uc0ac\uc5c5 \uacbd\ube44\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ub2e4\uc74c\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud1a0\uc9c0 \uc704\uc758 \uac74\uc124 \uacf5\uc0ac\ub85c \uc778\ud55c \uac00\uce58\ub97c \uc0c1\uc5c5\uc801\uc73c\ub85c \uc774\uc6a9\ud558\ub294 \uac83\uc740 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc608\uc0b0\uc740 \uc5ec\ub7ec \ud574\uc5d0 \uac78\uccd0 \ubc30\uc815\ub418\uc9c0 \uc54a\uc740 \ucc44\ub85c \ubc29\uce58\ub420 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacf5\uc7a5\uc774\ub098 \uc0ac\ubb34\uc2e4 \uac74\ubb3c\uc758 \ucd5c\ucd08 \uac74\ucd95 \ube44\uc6a9\uc5d0 \ucd94\uac00\ub418\uc5b4\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8\uc5d0\uc11c \uc544\uc9c1 \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \ud1a0\uc9c0 \uc784\ub300\ub8cc\ub294 \ud574\ub2f9 \uae30\uac04\uc758 \ube44\uc6a9\uc73c\ub85c \uc778\uc2dd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uc6d0\uce59\uc744 \uc900\uc218\ud558\uba74 \uae30\uc5c5\uc5d0 \ub2e4\uc74c\uacfc \uac19\uc740 \uc774\uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uae08 \ud750\ub984\uc758 \ubcf8\uc9c8\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc0ac\ud6c4 \uc870\uc815\uc744 \ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ube44\uc6a9\uc774 \uc778\uc815\ub418\uc9c0 \uc54a\uc744 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_quan_ly_tai_san_co_dinh_trong_doanh_nghiep\"><\/span><b>\uae30\uc5c5\uc758 \uace0\uc815\uc790\uc0b0 \uad00\ub9ac \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc784\ub300\ub8cc\ub97c \uc9c0\ubd88\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \uc784\ub300\ud55c \ud1a0\uc9c0\ub294 \uace0\uc815 \uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ub418\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \uae30\uc5c5\uc740 \uc77c\ubc18 \uaddc\uc815\uc5d0 \ub530\ub77c \ud574\ub2f9 \uc790\uc0b0\uc744 \uad00\ub9ac\ud574\uc57c \ud560 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc790\uc0b0 \ud68c\uacc4\uac00 \uc77c\uad00\ub418\uace0 \ud22c\uba85\ud558\uba70 \ubc95\uaddc\ub97c \uc900\uc218\ud558\uc5ec \uc218\ud589\ub418\ub3c4\ub85d \ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 2013\ub144 TT-BTC\ud638 \uc2dc\ud589\ub839 45\/2013\/TT-BTC \uc81c5\uc870\uc5d0 \uba85\uc2dc\ub41c \uc790\uc0b0 \uad00\ub9ac \ubc0f \ubaa8\ub2c8\ud130\ub9c1 \uc6d0\uce59\uc744 \ucca0\uc800\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc6d0\uce59\uc740 \uc790\uc0b0 \uae30\ub85d, \uac00\uce58 \ubc0f \uc0ac\uc6a9 \ud604\ud669\uc744 \uc5c4\uaca9\ud558\uac8c \uad00\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7ac\uace0 \uc870\uc0ac, \uc138\uae08 \uc815\uc0b0 \ub610\ub294 \uac10\uc0ac\uc778\uacfc\uc758 \ud611\uc5c5\uc744 \uc218\ud589\ud558\ub294 \ub370 \uc911\uc694\ud55c \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc778 \ub0b4\uc6a9\uc740 \uc544\ub798 \ud45c\uc5d0 \uc694\uc57d\ub418\uc5b4 \uc788\uc2b5\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;\"> \uc790\uc0b0 \uad00\ub9ac \ubc0f \ucd94\uc801\uc758 \uc6d0\uce59.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc218\ud589 \uc694\uccad<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubc95\ub960 \ubb38\uc11c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud544\uc694\ud55c \uacc4\uc57d\uc11c, \uc1a1\uc7a5, \uc778\uc218\uc778\uacc4 \uc11c\ub958\ub97c \ubaa8\ub450 \uac16\ucd94\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ucd94\uc801 \uac12<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ucd5c\ucd08 \uad6c\uc785 \uc6d0\uac00, \ub204\uc801 \uac10\uac00\uc0c1\uac01\uc561 \ubc0f \uc794\uc874 \uac00\uce58\ub97c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uccad\uc0b0 \ub300\uae30 \uc911\uc778 \uc790\uc0b0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac10\uac00\uc0c1\uac01\uc740 \uc5ec\uc804\ud788 \uad00\ub9ac\ud558\uace0 \ud68c\uacc4 \ucc98\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc790\uc0b0\uc740 \uac10\uac00\uc0c1\uac01\uc774 \uc644\ub8cc\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub9cc\uc57d \uc5ec\uc804\ud788 \uc0ac\uc6a9 \uc911\uc774\ub77c\uba74, \ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac01 \uc18d\uc131\ubcc4\ub85c \ubcc4\ub3c4\uc758 \ud30c\uc77c\uc744 \uc0dd\uc131\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc88\ud638 \ub9e4\uae30\uae30 \ubc0f \uba85\ud655\ud55c \ubd84\ub958<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc778 \uc7ac\uace0 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\ub3c4\ubcc4 \uac00\uaca9 \ubcc0\ub3d9 \ucd94\uc774\ub97c \ucd94\uc801\ud558\uc138\uc694.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_tai_san_co_dinh_theo_muc_dich_su_dung\"><\/span><b>\uace0\uc815\uc790\uc0b0\uc758 \uc6a9\ub3c4\ubcc4 \ubd84\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">45\/2013\/TT-BTC\ud638 \uacf5\ubb38 \uc81c1\ud56d \uc81c6\uc870\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5\uc758 \uace0\uc815\uc790\uc0b0\uc740 (\uc5f0\uac04 \uc784\ub300\ub8cc\ub97c \uc9c0\ubd88\ud558\ub294 \ud1a0\uc9c0\ub97c \uc81c\uc678\ud558\uace0) \ud06c\uac8c \ub450 \uac00\uc9c0 \uadf8\ub8f9\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_co_dinh_huu_hinh\"><\/span><b>\uc720\ud615 \uace0\uc815 \uc790\uc0b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc720\ud615 \uace0\uc815 \uc790\uc0b0\uc740 \uae30\uc5c5\uc774 \uc9c1\uc811 \ubcf4\uace0, \uc7ac\uace0\ub97c \uad00\ub9ac\ud558\uace0, \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \uc9c1\uc811 \ucc38\uc5ec\ud560 \uc218 \uc788\ub294 \ud2b9\uc815\ud55c \ubb3c\ub9ac\uc801 \ud615\ud0dc\ub97c \uac00\uc9c4 \uc790\uc0b0\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc790\uc0b0\uc744 \uc62c\ubc14\ub974\uac8c \ubd84\ub958\ud558\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc6d0\uac00, \uac10\uac00\uc0c1\uac01 \uae30\uac04 \ubc0f \uc801\uc808\ud55c \uad00\ub9ac \ubc29\ubc95\uc744 \uc815\ud655\ud558\uac8c \uacb0\uc815\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uc720\ud615 \uace0\uc815 \uc790\uc0b0\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc720\ud615\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\ud0dd, \uac74\ubb3c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uacc4, \uc0dd\uc0b0 \ub77c\uc778<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6b4\uc1a1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\ub9ac \uc7a5\uce58<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e4\ub144\uc0dd \ub098\ubb34, \uc77c\ud558\ub294 \uac00\ucd95.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_co_dinh_vo_hinh\"><\/span><b>\ubb34\ud615 \uace0\uc815 \uc790\uc0b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubb34\ud615\uace0\uc815\uc790\uc0b0\uc740 \ud2b9\uc815\ud55c \ubb3c\ub9ac\uc801 \ud615\ud0dc\ub294 \uc5c6\uc9c0\ub9cc \uae30\uc5c5\uc5d0 \uc7a5\uae30\uc801\uc778 \uacbd\uc81c\uc801 \ud6a8\uc775\uc744 \uc81c\uacf5\ud558\uace0, 2013\ub144 TT-BTC \ud68c\ub78c 45\ud638\uc5d0 \uba85\uc2dc\ub41c \uc778\uc2dd \uae30\uc900\uc744 \ubaa8\ub450 \ucda9\uc871\ud558\ub294 \uc790\uc0b0\uc785\ub2c8\ub2e4. \uc5f0\uac04 \uc784\ub300\ub8cc\ub97c \uc9c0\ubd88\ud558\ub294 \ud1a0\uc9c0(\ub2f9\uae30 \ube44\uc6a9\uc73c\ub85c\ub9cc \uc778\uc2dd\ub428)\uc640 \ub2ec\ub9ac, \uc774\ub7ec\ud55c \uc790\uc0b0\uad70\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc548\uc815\uc801\uc774\uace0 \uc7a5\uae30\uc801\uc778 \uac00\uce58\ub97c \uc9c0\ub2cc \ubc95\uc801 \uc18c\uc720\uad8c \ub610\ub294 \uc774\uc6a9\uad8c\uc5d0\uc11c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uae30\uc5c5\uc758 \ubb34\ud615\uace0\uc815\uc790\uc0b0\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \uc720\ud615\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud1a0\uc9c0 \uc774\uc6a9\uad8c\uc740 \uc778\uc815\ubc1b\uc744 \uc790\uaca9\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\ud310\uad8c, \uc800\uc791\uad8c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud2b9\ud5c8, \uc0c1\ud45c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc601\uc5c5 \ube44\ubc00.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucc98\uc74c\ubd80\ud130 \uc62c\ubc14\ub974\uac8c \ubd84\ub958\ud558\uba74 \uae30\uc5c5\uc740 \uac10\uac00\uc0c1\uac01 \uacc4\uc0b0 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uace0 \uc801\uaca9 \ube44\uc6a9\uc744 \ud310\ub2e8\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc784\ub300\ub8cc\ub97c \uc9c0\ubd88\ud558\ub294 \ud1a0\uc9c0 \uc784\ub300\ub294 \ubb34\ud615 \uace0\uc815 \uc790\uc0b0\uc774 \uc544\ub2c8\ub77c \ubc18\ubcf5\uc801\uc778 \ube44\uc6a9\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc774 \ube44\uc6a9\uc744 \uc5f0\uac04 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ube44\uc6a9\uc5d0 \uc9c1\uc811 \ubc18\uc601\ud574\uc57c \ud558\uba70, \uc774\uc5f0\ud558\uac70\ub098 \uc790\ubcf8\ud654\ud558\uac70\ub098 \uc790\uc0b0\uc758 \ucd5c\ucd08 \ucde8\ub4dd \uc6d0\uac00\uc5d0 \ub354\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ube44\uc6a9\uc758 \uc131\uaca9\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc2e4\uc81c \uc7ac\ubb34 \uc0c1\ud669\uc744 \ubc18\uc601\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac \uc911\uc5d0 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \uae30\uc5c5\uc744 \ubcf4\ud638\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub3c4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc774 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0 \ucd5c\uc2e0 \ubc95\ub960 \ubcc0\uacbd \uc0ac\ud56d\uc744 \ubc18\uc601\ud558\ub3c4\ub85d \ud558\ub824\uba74 \uae30\uc5c5\uc740 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uac70\ub098 \uc678\ubd80 \uc804\ubb38\uac00\uc758 \ub3c4\uc6c0\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">\ucc98\uc74c\ubd80\ud130 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\ub294 \uc2dc\uc2a4\ud15c\uc740 \ud5a5\ud6c4 \uc870\uc815 \ube44\uc6a9\uc744 \ud06c\uac8c \uc808\uac10\ud558\uace0 \uc138\uae08 \uad00\ub828 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>Ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p theo h\u00ecnh th\u1ee9c tr\u1ea3 h\u00e0ng n\u0103m v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 chi ph\u00ed s\u1eed d\u1ee5ng \u0111\u1ea5t theo k\u1ef3, kh\u00f4ng ph\u1ea3i kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1o l\u1eadp t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu l\u00e2u d\u00e0i c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7599,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7598","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\/7598","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=7598"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7598\/revisions"}],"predecessor-version":[{"id":7607,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7598\/revisions\/7607"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7599"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}