{"id":8812,"date":"2026-06-02T17:03:27","date_gmt":"2026-06-02T10:03:27","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8812"},"modified":"2026-06-02T17:19:41","modified_gmt":"2026-06-02T10:19:41","slug":"cac-phuong-phap-sua-chua-so-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/","title":{"rendered":"\ud68c\uacc4 \uc7a5\ubd80 \uc624\ub958 \uc218\uc815 \ubc29\ubc95? \uc0c1\uc138 \uc548\ub0b4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \uc7ac\ubb34 \uad00\ub9ac\uc5d0\uc11c \ud68c\uacc4 \uc7a5\ubd80 \uae30\ub85d \uc624\ub958\ub294 \uacbd\ub825\uc774 \ud48d\ubd80\ud55c \ud68c\uacc4\uc0ac\uc5d0\uac8c\uc870\ucc28 \ubd88\uac00\ud53c\ud55c \uc77c\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud68c\uacc4 \uc7a5\ubd80\ub294 \uae30\uc5c5\uc758 \uc804\uccb4 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \ubc18\uc601\ud558\uace0 \uc815\ubd80 \uae30\uad00\uc758 \uc138\uae08 \uacc4\uc0b0 \uadfc\uac70\uac00 \ub418\ub294 \uc911\uc694\ud55c \ubc95\uc801 \ubb38\uc11c\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc624\ub958\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0, \ud68c\uacc4\uc0ac\ub294 \uc784\uc758\ub85c \uc218\uc815\uc561\uc744 \uc0ac\uc6a9\ud558\uac70\ub098 \ub370\uc774\ud130\ub97c \uc218\uc815\ud560 \uc218 \uc5c6\uc73c\uba70, \ubc95\uc801 \uc808\ucc28\ub97c \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uae30\ub85d \uc218\uc815 \ubc29\ubc95\uc744 \uc774\ud574\ud558\uace0 \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uc7ac\ubb34 \ubcf4\uace0\uc11c\uc758 \ud22c\uba85\uc131\uacfc \uc77c\uad00\uc131\uc744 \ubcf4\uc7a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \uc2ec\uac01\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\ub294 \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \ubcf4\ud638\ud558\ub294 &quot;\ubc29\ud328&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 2015\ub144 \ud68c\uacc4\ubc95\uacfc \ud604\ud589 \ucc98\ubc8c \uaddc\uc815\uc5d0 \ub300\ud55c \ud3ec\uad04\uc801\uc778 \uc815\ubcf4\uc640 \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tim_hieu_so_ke_toan_va_muc_dich_ghi_so_ke_toan\" >\ud68c\uacc4 \uc7a5\ubd80\uc640 \ud68c\uacc4 \ud56d\ubaa9 \uae30\ub85d\uc758 \ubaa9\uc801\uc744 \uc774\ud574\ud558\uae30.<\/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\/cac-phuong-phap-sua-chua-so-ke-toan\/#So_ke_toan_la_gi\" >\ud68c\uacc4 \uc7a5\ubd80\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/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\/cac-phuong-phap-sua-chua-so-ke-toan\/#Muc_dich_cot_loi_cua_viec_ghi_so_ke_toan\" >\ud68c\uacc4\uc758 \ud575\uc2ec \ubaa9\uc801.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tieu_chuan_phap_ly_bat_buoc_cua_so_ke_toan\" >\ud68c\uacc4 \uae30\ub85d\uc5d0 \ub300\ud55c \ubc95\uc801 \uc758\ubb34 \uae30\uc900.<\/a><\/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\/cac-phuong-phap-sua-chua-so-ke-toan\/#Noi_dung_chu_yeu_bat_buoc_phai_co_tren_so_ke_toan\" >\ud68c\uacc4 \uc7a5\ubd80\uc5d0 \ubc18\ub4dc\uc2dc \ud3ec\ud568\ub418\uc5b4\uc57c \ud558\ub294 \ud544\uc218 \uc815\ubcf4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Chi_tiet_cac_phuong_phap_sua_chua_so_ke_toan_khi_co_sai_sot\" >\ud68c\uacc4 \uae30\ub85d \uc624\ub958 \ubc1c\uc0dd \uc2dc \uc218\uc815 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Phuong_phap_1_Ghi_cai_chinh_Sua_truc_tiep_bang_tay\" >\ubc29\ubc95 1: \uc218\uc815 \uc0ac\ud56d \uae30\ub85d (\uc9c1\uc811 \uc218\uae30\ub85c \uc218\uc815)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Phuong_phap_2_Ghi_so_am_Phuong_phap_ghi_do\" >\ubc29\ubc95 2: \uc74c\uc218 \uae30\ub85d (\ube68\uac04\uc0c9 \ubc29\ubc95)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Phuong_phap_3_Ghi_dieu_chinh_Ghi_bo_sung\" >\ubc29\ubc95 3: \uc870\uc815 \ub179\uc74c(\ubcf4\ucda9 \ub179\uc74c)<\/a><\/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\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tong_hop_so_sanh_cac_phuong_phap_sua_chua_so_ke_toan\" >\ud68c\uacc4 \uae30\ub85d \uc218\uc815 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc885\ud569\uc801\uc778 \ube44\uad50.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Cac_phuong_phap_sua_chua_so_ke_toan_ap_dung_cho_hinh_thuc_ghi_so_dien_tu\" >\uc804\uc790 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \uc801\uc6a9 \uac00\ub2a5\ud55c \ud68c\uacc4 \uae30\ub85d \uc218\uc815 \ubc29\ubc95.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tai_sao_khong_duoc_sua_truc_tiep_tren_phan_mem_ke_toan\" >\ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \uc9c1\uc811 \ubcc0\uacbd\ud560 \uc218 \uc5c6\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Thoi_diem_phat_hien_sai_sot_va_cach_xu_ly_tuong_ung\" >\uc624\ub958 \uac10\uc9c0 \uc2dc\uc810 \ubc0f \ud574\ub2f9 \ucc98\ub9ac \ubc29\uc2dd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Sai_sot_phat_hien_truoc_khi_nop_Bao_cao_tai_chinh_nam\" >\uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \uc804\uc5d0 \uc624\ub958\uac00 \ubc1c\uacac\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Sai_sot_phat_hien_sau_khi_da_nop_Bao_cao_tai_chinh_nam\" >\uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \ud6c4 \ubc1c\uacac\ub41c \uc624\ub958.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#Muc_xu_phat_hanh_chinh_khi_thuc_hien_sai_cac_phuong_phap_sua_chua_so_ke_toan\" >\ud68c\uacc4 \uc7a5\ubd80 \uc218\uc815 \ubc29\ubc95\uc744 \uc798\ubabb \uc0ac\uc6a9\ud55c \uacbd\uc6b0 \ud589\uc815 \ucc98\ubc8c\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phuong-phap-sua-chua-so-ke-toan\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tim_hieu_so_ke_toan_va_muc_dich_ghi_so_ke_toan\"><\/span><b>\ud68c\uacc4 \uc7a5\ubd80\uc640 \ud68c\uacc4 \ud56d\ubaa9 \uae30\ub85d\uc758 \ubaa9\uc801\uc744 \uc774\ud574\ud558\uae30.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80 \uc218\uc815 \ubc29\ubc95\uc744 \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uae30 \uc804\uc5d0, MAN(Master Accountant Network)\uacfc \ud568\uaed8 \ubc95\uc801\uc73c\ub85c \uc720\ud6a8\ud55c \ud68c\uacc4 \uc7a5\ubd80\uc758 \ubcf8\uc9c8, \uc5ed\ud560 \ubc0f \ud544\uc218 \uaddc\uc815\uc5d0 \ub300\ud574 \uba85\ud655\ud788 \uc54c\uc544\ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \uc7a5\ubd80\ub294 \ub2e8\uc21c\ud788 \uc22b\uc790\ub97c \uc800\uc7a5\ud558\ub294 \ud398\uc774\uc9c0\ub098 \ud30c\uc77c\uc758 \ubaa8\uc74c\uc774 \uc544\ub2c8\ub77c, \uae30\uc5c5\uc758 \uc804\uccb4 \uc7ac\ubb34 \uc8fc\uae30\ub97c \uccb4\uacc4\ud654\ud558\ub294 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_ke_toan_la_gi\"><\/span><b>\ud68c\uacc4 \uc7a5\ubd80\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc0ac\ub4e4\uc774 \ud569\ubc95\uc801\uc73c\ub85c \uc5c5\ubb34\ub97c \uc218\ud589\ud558\ub824\uba74 \uba3c\uc800 \ud68c\uacc4 \uae30\ub85d\uc758 \uac1c\ub150\uc744 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. \uad00\ub828 \uaddc\uc815\uc5d0 \ub530\ub974\uba74... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c24\uc870 \uc81c1\ud56d<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><i><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80\ub294 \ud68c\uacc4 \ub2e8\uc704\uc640 \uad00\ub828\ub41c \ubaa8\ub4e0 \uacbd\uc81c \ubc0f \uc7ac\ubb34 \uac70\ub798\ub97c \uae30\ub85d, \uccb4\uacc4\ud654 \ubc0f \uc800\uc7a5\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ubc95\ub960\uc801 \uad00\uc810\uc5d0\uc11c \ud68c\uacc4 \uae30\ub85d\uc740 \ub2e8\uc21c\ud788 \ud1b5\uacc4\uc801\uc73c\ub85c \uc22b\uc790\ub97c \uae30\ub85d\ud558\ub294 \ub3c4\uad6c\uac00 \uc544\ub2c8\ub77c, \uae30\uc5c5\uc758 \uc804\uccb4 \uac70\ub798 \ub0b4\uc5ed, \uc790\uc0b0 \ubcc0\ub3d9 \ubc0f \uc790\ubcf8 \uc870\ub2ec \uacbd\ub85c\ub97c \uccb4\uacc4\uc801\uc774\uace0 \ubc95\uc801\uc73c\ub85c \uc720\ud6a8\ud55c \ubc29\uc2dd\uc73c\ub85c \uc800\uc7a5\ud558\ub294 \uc218\ub2e8\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_ghi_so_ke_toan\"><\/span><b>\ud68c\uacc4\uc758 \ud575\uc2ec \ubaa9\uc801.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc758 \ubaa9\uc801\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc911\uc694\ud55c \ubaa9\ud45c\ub97c \ub2ec\uc131\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \uccb4\uacc4\ud654: \ubaa8\ub4e0 \uac1c\ubcc4 \uacbd\uc81c \uac70\ub798(\uc218\uc785, \uc218\ucd9c, \uc218\uc785, \uc9c0\ucd9c \ub4f1)\ub97c \uacfc\ud559\uc801\uc73c\ub85c \uc870\uc9c1\ub41c \uc2dc\uac04 \uc21c\uc11c\uc5d0 \ub530\ub77c \ud574\ub2f9 \uacc4\uc815\uc73c\ub85c \ubd84\ub958\ud558\ub294 \uac83.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc758 \uadfc\uac70: \ud68c\uacc4 \uae30\ub85d\uc740 \uc138\ubb34 \ub2f9\uad6d, \ud1b5\uacc4\uccad \ubc0f \uae30\ud0c0 \uaddc\uc81c \uae30\uad00\uc5d0 \uc81c\ucd9c\ud558\ub294 \uc815\uae30 \uc7ac\ubb34\uc81c\ud45c(FS)\ub97c \uc791\uc131\ud558\uae30 \uc704\ud55c \uc6d0\ubcf8\uc758 \uc815\ud655\ud55c \ub370\uc774\ud130\uc758 \uc6d0\ucc9c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uc99d\uac70: \uc815\ubd80 \uae30\uad00\uc758 \uac80\uc0ac \ub610\ub294 \uac10\uc0ac \uc2dc \ubaa8\ub4e0 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc758 \ud569\ubc95\uc131\uc744 \uc785\uc99d\ud560 \uc218 \uc788\ub294 \uae30\ub85d\uc744 \uc720\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chuan_phap_ly_bat_buoc_cua_so_ke_toan\"><\/span><b>\ud68c\uacc4 \uae30\ub85d\uc5d0 \ub300\ud55c \ubc95\uc801 \uc758\ubb34 \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \ud45c\uc900 \ud68c\uacc4 \uc7a5\ubd80\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ud544\uc218 \uc815\ubcf4\uac00 \uba85\ud655\ud558\uac8c \ud45c\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dd\ubcc4 \uc815\ubcf4: \ud68c\uacc4 \ub2e8\uc704\uc758 \uba85\uce6d(\uc0ac\uc5c5\uccb4 \ub610\ub294 \uc870\uc9c1\uba85), \uac01 \uc6d0\uc7a5 \uc720\ud615\uc758 \uba85\uce6d, \uc6d0\uc7a5 \uc0dd\uc131\uc77c \ubc0f \ub9c8\uac10\uc77c\uc744 \uba85\ud655\ud558\uac8c \uae30\uc7ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc45\uc784 \ud655\uc778: \ud574\ub2f9 \uc7a5\ubd80\uc5d0\ub294 \uc7a5\ubd80\ub97c \uc791\uc131\ud55c \uc0ac\ub78c, \ud68c\uacc4 \ucc45\uc784\uc790(\ub610\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790), \uadf8\ub9ac\uace0 \ud68c\uacc4 \ubd80\uc11c\uc758 \ubc95\uc815 \ub300\ud45c\uc790\uc758 \uc790\ud544 \uc11c\uba85 \ub610\ub294 \ubc95\uc801\uc73c\ub85c \uc720\ud6a8\ud55c \ub514\uc9c0\ud138 \uc11c\uba85\uc774 \ubaa8\ub450 \ub0a0\uc778\ub418\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ud655\uc131: \uc885\uc774 \ud68c\uacc4 \uc7a5\ubd80\ub294 \uccab \ud398\uc774\uc9c0\ubd80\ud130 \ub9c8\uc9c0\ub9c9 \ud398\uc774\uc9c0\uae4c\uc9c0 \ubaa8\ub4e0 \ud398\uc774\uc9c0\uc5d0 \ubc88\ud638\ub97c \ub9e4\uae30\uace0 \ud398\uc774\uc9c0 \uc0ac\uc774\uc5d0 \uc778\uc7a5\uc744 \ucc0d\uc5b4 \uae30\ub85d \ubc0f \ub370\uc774\ud130\uc758 \uad50\ud658, \ucd94\uac00 \ub610\ub294 \uc704\uc870 \ud589\uc704\ub97c \uc808\ub300\uc801\uc73c\ub85c \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_chu_yeu_bat_buoc_phai_co_tren_so_ke_toan\"><\/span><b>\ud68c\uacc4 \uc7a5\ubd80\uc5d0 \ubc18\ub4dc\uc2dc \ud3ec\ud568\ub418\uc5b4\uc57c \ud558\ub294 \ud544\uc218 \uc815\ubcf4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80\uc758 \uac01 \ud398\uc774\uc9c0\ub294 \uc2e4\uc81c \uc6b4\uc601 \uc2dc \ub2e4\uc74c\uacfc \uac19\uc740 \ud575\uc2ec \uc815\ubcf4 \uad6c\uc131 \uc694\uc18c\ub97c \uc644\ubcbd\ud558\uac8c \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub179\uc74c \ub0a0\uc9dc(\uc77c, \uc6d4, \uc5f0\ub3c4)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6d0\ubcf8 \ud68c\uacc4 \ubb38\uc11c\uc758 \ubc88\ud638\uc640 \ub0a0\uc9dc\ub294 \uc6d0\uc7a5\uc5d0 \ud56d\ubaa9\uc744 \uae30\ub85d\ud558\ub294 \ubc95\uc801 \uadfc\uac70\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc1c\uc0dd\ud55c \uacbd\uc81c \ubc0f \uae08\uc735 \uac70\ub798\uc5d0 \ub300\ud55c \uac04\uacb0\ud558\uba74\uc11c\ub3c4 \ud3ec\uad04\uc801\uc774\uace0 \uba85\ud655\ud55c \uc694\uc57d\uc744 \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uacbd\uc81c \ub610\ub294 \uae08\uc735 \uac70\ub798\uac00 \uad00\ub828 \ud68c\uacc4 \uacc4\uc815\uc73c\ub85c \uc774\uccb4\ub420 \ub54c\uc758 \uad6c\uccb4\uc801\uc778 \uae08\uc561.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ucd08 \uc794\uc561, \uae30\uac04 \ub3d9\uc548\uc758 \ucd1d \uac70\ub798\uc561(\ucc28\ubcc0\/\ub300\ubcc0), \uadf8\ub9ac\uace0 \uae30\ub9d0 \uc794\uc561.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud604\uc7ac \uae30\uc5c5\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \ud06c\uac8c \ub450 \uac00\uc9c0 \uc720\ud615\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4. \ud558\ub098\ub294 \ucd1d\uacc4\uc815\uc6d0\uc7a5(\uc608: \uc77c\ubc18 \ubd84\uac1c\uc7a5 \ubc0f \uc6d0\uc7a5)\uc774\uace0, \ub2e4\ub978 \ud558\ub098\ub294 \uc0c1\uc138\uc6d0\uc7a5(\uc608: \uc7ac\uace0\uc6d0\uc7a5 \ubc0f \ub9e4\uc785\ucc44\ubb34\uc6d0\uc7a5)\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc6d0\uc7a5\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub294 \uc544\ubb34\ub9ac \uc0ac\uc18c\ud558\ub354\ub77c\ub3c4 \uc804\uccb4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \uc815\ud655\uc131\uc744 \uc800\ud574\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubc95\uc815 \ud68c\uacc4\uc6d0\uc7a5 \uc624\ub958 \uc218\uc815 \ubc29\ubc95\uc744 \uc219\uc9c0\ud558\uc5ec \ubb38\uc81c\ub97c \uc2e0\uc18d\ud558\uace0 \ud569\ubc95\uc801\uc73c\ub85c \ucc98\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_cac_phuong_phap_sua_chua_so_ke_toan_khi_co_sai_sot\"><\/span><b>\ud68c\uacc4 \uae30\ub85d \uc624\ub958 \ubc1c\uc0dd \uc2dc \uc218\uc815 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8815\" aria-describedby=\"caption-attachment-8815\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8815\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot.jpg\" alt=\"Chi ti\u1ebft c\u00e1c ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n khi c\u00f3 sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8815\" class=\"wp-caption-text\">\ud68c\uacc4 \uae30\ub85d \uc624\ub958 \ubc1c\uc0dd \uc2dc \uc218\uc815 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uae30\ub85d\uc5d0\uc11c \uc624\ub958\uac00 \ubc1c\uacac\ub41c \uacbd\uc6b0, 2015\ub144 \ud68c\uacc4\ubc95 \uc81c27\uc870 \uc81c1\ud56d\uc758 \uaddc\uc815\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <\/span><b>\uc5b4\ub5a0\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \uc798\ubabb\ub41c \uc815\ubcf4\ub098 \ub370\uc774\ud130\ub97c \uc0ad\uc81c\ud558\uac70\ub098 \ubcc0\uacbd\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\uc624\ub798\ub41c \ub370\uc774\ud130\ub97c \uc9c0\uc6b0\uac70\ub098 \uc218\uc815\uc561\uc744 \uc0ac\uc6a9\ud558\uc5ec \ub36e\ub294 \ud589\uc704\ub294 \uace0\uc758\ub85c \uc99d\uac70\ub97c \uc778\uba78\ud558\uace0 \ud68c\uacc4 \ubd80\uc815 \ud589\uc704\ub97c \uc800\uc9c0\ub974\ub294 \uac83\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub300\uc2e0, \uc624\ub958\uc758 \uc131\uaca9\uc5d0 \ub530\ub77c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c \ubc29\ubc95 \uc911 \ud558\ub098\ub97c \uc801\uc6a9\ud558\uc5ec \ud68c\uacc4 \uae30\ub85d\uc744 \uc218\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_1_Ghi_cai_chinh_Sua_truc_tiep_bang_tay\"><\/span><b>\ubc29\ubc95 1: \uc218\uc815 \uc0ac\ud56d \uae30\ub85d (\uc9c1\uc811 \uc218\uae30\ub85c \uc218\uc815)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\uc815 \ubc29\ubc95\uc740 \uc218\uae30\ub85c \ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud558\ub294 \uae30\uc5c5\uc5d0 \uc8fc\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774 \ubc29\ubc95\uc740 \uae30\uc7ac \uc624\ub958(\uc798\ubabb\ub41c \uacf5\uae09\uc5c5\uccb4 \uc774\ub984, \uc798\ubabb\ub41c \uc124\uba85 \ub4f1) \ub610\ub294 \uc218\uce58 \uc624\ub958\uac00 \ubc1c\uacac\ub418\uc5c8\uc9c0\ub9cc \uc544\uc9c1 \uc2dc\uc2a4\ud15c\uc5d0 \ubc18\uc601\ub418\uc9c0 \uc54a\uc558\uace0 \ud574\ub2f9 \uacc4\uc815\uc758 \ucd1d\uc561\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc5d0 \uc801\ud569\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc29\ubc95:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc798\ubabb\ub41c \ud56d\ubaa9\uc5d0 \uc9c1\uc120\uc744 \uadf8\uc5b4 \ud45c\uc2dc\ud569\ub2c8\ub2e4. \uc774 \uc120\uc740 \uc120\uba85\ud574\uc57c \ud558\uc9c0\ub9cc, \uc6d0\ub798\uc758 \ud14d\uc2a4\ud2b8\ub098 \uc22b\uc790\ub97c \uc644\uc804\ud788 \uac00\ub9b4 \uc815\ub3c4\ub85c \ub108\ubb34 \uc9c4\ud558\uac70\ub098 \uac80\uc740\uc0c9\uc774\uc5b4\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4. \uc77d\ub294 \uc0ac\ub78c\uc740 \uc5ec\uc804\ud788 \uc6d0\ub798\uc758 \uc798\ubabb\ub41c \ub370\uc774\ud130\ub97c \uba85\ud655\ud558\uac8c \ubcfc \uc218 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X \ud45c\uc2dc\uac00 \ub41c \ubd80\ubd84 \ubc14\ub85c \uc704\uc5d0 \uc77c\ubc18 \uc789\ud06c\ub85c \uc62c\ubc14\ub978 \uc22b\uc790\ub098 \ubb38\uc790\ub97c \uc4f0\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\ud544\uc218 \uc694\uac74: \uc218\ub9ac \ud45c\uc2dc \uc678\uc5d0\ub3c4 \ubc95\uc801 \ucc45\uc784\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ucc45\uc784\uc790 \ub610\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \ud655\uc778 \uc11c\uba85\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc740 \uaddc\ubaa8\uac00 \uc81c\ud55c\uc801\uc774\uae30 \ub54c\ubb38\uc5d0 \uc774\ub7ec\ud55c \ud575\uc2ec \uad00\ub9ac\uc9c1\uc774 \ubd80\uc871\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc801\ud569\ud55c \uc778\uc7ac\ub97c \ucc3e\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-truong\/\">\ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\ub97c \uace0\uc6a9\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ud3c9\ud310\uc774 \uc88b\uace0 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uc804\ubb38 \uae30\uad00\uc758 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uac83\uc774 \uae30\uc5c5\uc774 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc11c\ub958\ub97c \uc11c\uba85\ud558\uace0 \ubc95\uc801 \ucc45\uc784\uc744 \uc774\ud589\ud558\ub294 \ub370 \uac00\uc7a5 \uc801\ud569\ud55c \ud574\uacb0\ucc45\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> \uc885\uc774 \ud68c\uacc4 \uc7a5\ubd80\uc5d0\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc2e4\uc218\ub85c \uace0\uac1d \uc774\ub984\uc744 &quot;\ud68c\uc0ac B&quot; \ub300\uc2e0 &quot;\ud68c\uc0ac A&quot;\ub85c \uc801\uc5c8\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 &quot;\ud68c\uc0ac B&quot;\ub97c \uc9c0\uc6b0\uace0 \ubc14\ub85c \uc704\uc5d0 &quot;\ud68c\uc0ac A&quot;\ub97c \uc4f4 \ub2e4\uc74c, \uc218\uc11d \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc218\uc815 \uc0ac\ud56d \uc606\uc5d0 \uc11c\uba85\uc744 \ud574\ub2ec\ub77c\uace0 \uc694\uccad\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_2_Ghi_so_am_Phuong_phap_ghi_do\"><\/span><b>\ubc29\ubc95 2: \uc74c\uc218 \uae30\ub85d (\ube68\uac04\uc0c9 \ubc29\ubc95)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uacc4 \uae30\ub85d\uc744 \uc218\uc815\ud558\ub294 \uac00\uc7a5 \uc77c\ubc18\uc801\uc778 \ubc29\ubc95 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4. \ubd80\ub3c4 \uae30\uc785\ubc95\uc740 \uc798\ubabb\ub41c \ubd84\uac1c\ub85c \uc778\ud574 \uacc4\uc815 \uac04\uc758 \uc0c1\ud638 \uad00\uacc4\uc5d0 \uc624\ub958\uac00 \ubc1c\uacac\ub418\uc5c8\uac70\ub098, \uc6d0\uc7a5\uc5d0 \uae30\ub85d\ub41c \uae08\uc561\uc774 \uc6d0\ubcf8 \ubb38\uc11c\uc5d0 \uae30\ub85d\ub41c \uc2e4\uc81c \uae08\uc561\ubcf4\ub2e4 \ud070 \uacbd\uc6b0, \uadf8\ub9ac\uace0 \uc774\ub7ec\ud55c \uacc4\uc815\ub4e4\uc774 \ub204\uc801\ub418\uc5b4 \ub2e8\uc21c\ud788 \uc0ad\uc81c(\ucde8\uc18c)\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc29\ubc95:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 (\uc218\ub3d9\uc73c\ub85c \uae30\ub85d\ud558\ub294 \uacbd\uc6b0) \uc798\ubabb\ub41c \uae08\uc561\uc744 \ubd89\uc740 \uc789\ud06c\ub85c, (\uc18c\ud504\ud2b8\uc6e8\uc5b4\ub85c \uae30\ub85d\ud558\ub294 \uacbd\uc6b0) \uad04\ud638 \uc548\uc5d0 \ub123\uc5b4 \uc74c\uc218 \uac12\uc744 \ud45c\uc2dc\ud569\ub2c8\ub2e4. \uc774 \ud56d\ubaa9\uc740 \uc774\uc804\uc5d0 \uae30\ub85d\ub41c \uc798\ubabb\ub41c \ub370\uc774\ud130\ub97c \ucde8\uc18c\ud558\uace0 \uc644\uc804\ud788 \uc0c1\uc1c4\ud558\ub294 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ud655\ud55c \uae08\uc561\uc744 \uc77c\ubc18 \uc789\ud06c(\ub610\ub294 \ud45c\uc900 \uc591\uc218)\ub85c \ubc14\ub85c \uc606 \uc904\uc774\ub098 \ub2e4\uc74c \uc904\uc5d0 \uae30\uc785\ud558\uc5ec \uac70\ub798\ub97c \uacc4\uc18d \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\ud544\uc218 \uc694\uac74: \uc774 \ubc29\ubc95\uc5d0\uc11c\ub294 \ubaa8\ub4e0 \ub9c8\uc774\ub108\uc2a4 \uc218\uce58 \ub610\ub294 \uc870\uc815 \uad04\ud638 \uc606\uc5d0 \ud68c\uacc4 \ucc45\uc784\uc790\uc758 \uc11c\uba85\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> \uc0ac\ubb34\uc6a9\ud488 \uad6c\ub9e4\uc561\uc740 \uc2e4\uc81c 5,000,000 VND\uc600\uc9c0\ub9cc, \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc2e4\uc218\ub85c 50,000,000 VND\ub85c \uae30\uc7ac\ud558\uace0 \ub370\uc774\ud130\ub97c \uc774\uccb4\ud588\uc2b5\ub2c8\ub2e4. \uc774 \uc624\ub958\ub97c \uc218\uc815\ud558\ub824\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc798\ubabb\ub41c \uae08\uc561(50,000,000 VND)\uc744 \ube68\uac04\uc0c9 \ud39c\uc73c\ub85c (\ub610\ub294 \uad04\ud638 \uc548\uc5d0) \uc801\uc5b4 \uc624\ub958\ub97c \ucde8\uc18c\ud55c \ud6c4, \uc815\ud655\ud55c \uae08\uc561\uc778 5,000,000 VND\ub97c \uc77c\ubc18 \uc789\ud06c\ub85c \ub2e4\uc2dc \uae30\uc7ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_3_Ghi_dieu_chinh_Ghi_bo_sung\"><\/span><b>\ubc29\ubc95 3: \uc870\uc815 \ub179\uc74c(\ubcf4\ucda9 \ub179\uc74c)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc870\uc815 \uae30\ub85d\uc740 \ub2e4\uc74c \ub450 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc624\ub958\uac00 \uacc4\uc815 \ub300\uc870\uc640\ub294 \ubb34\uad00\ud558\uc9c0\ub9cc, \uc7a5\ubd80\uc5d0 \uae30\ub85d\ub41c \uae08\uc561\uc774 \ubb38\uc11c\uc5d0 \ud45c\uc2dc\ub41c \uc2e4\uc81c \uae08\uc561\ubcf4\ub2e4 \uc801\uc740 \uacbd\uc6b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf5\uc7a1\ud55c \uc624\ub958\uac00 \ubc1c\uc0dd\ud560 \uacbd\uc6b0, \uc790\uc138\ud55c \uc11c\uba74 \uc124\uba85\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc29\ubc95:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uae30\uc874 \uc624\ub958 \ud56d\ubaa9\uc744 \uc9c1\uc811 \uc218\uc815\ud558\ub294 \ub300\uc2e0 \uc624\ub958\uc758 \uc6d0\uc778\uc744 \uba85\ud655\ud558\uac8c \uc124\uba85\ud558\ub294 \uc0c8\ub85c\uc6b4 \uc870\uc815 \ubb38\uc11c(\uc870\uc815 \ud68c\uacc4 \uc804\ud45c)\ub97c \uc791\uc131\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub098\uba38\uc9c0 \ucc28\uc561\uc740 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ub418\uc5b4 \uae30\ub85d\ub41c \ucd1d\uc561\uc774 \uc2e4\uc81c \uac70\ub798 \uae08\uc561\uacfc \uc77c\uce58\ud558\uac8c \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774 \ubc29\ubc95\uc740 \uc5ed\uc0ac\uc801 \uae30\ub85d \ubcf4\uc874 \uacfc\uc815\uc744 \uc720\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \ub204\ub77d\ub41c \uc815\ubcf4\ub294 \uba85\ud655\ud558\uace0 \ud22c\uba85\ud55c \uc99d\ube59 \uc11c\ub958\ub97c \ucca8\ubd80\ud55c \ucd94\uac00 \uac70\ub798\ub97c \ud1b5\ud574 \ubcf4\uc644\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> \uc2e4\uc81c \ub9e4\ucd9c\uc561\uc740 1,500\ub9cc VND\uc600\uc9c0\ub9cc, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc7a5\ubd80\uc5d0 1,200\ub9cc VND\ub9cc \uae30\ub85d\ud588\uc2b5\ub2c8\ub2e4(300\ub9cc VND \ubd80\uc871). \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc218\uc815 \ud68c\uacc4 \uc804\ud45c\ub97c \uc791\uc131\ud558\uc5ec 300\ub9cc VND\uc758 \ucc28\uc561\uc744 \ubc18\uc601\ud55c \ucd94\uac00 \uac70\ub798\ub97c \uae30\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_so_sanh_cac_phuong_phap_sua_chua_so_ke_toan\"><\/span><b>\ud68c\uacc4 \uae30\ub85d \uc218\uc815 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc885\ud569\uc801\uc778 \ube44\uad50.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc624\ub958 \ubc1c\uc0dd \uc2dc \uc27d\uac8c \uad6c\ubd84\ud558\uace0 \uc62c\ubc14\ub978 \ud574\uacb0\ucc45\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\ub3c4\ub85d, \ud68c\uacc4 \uae30\ub85d \uc218\uc815\uc5d0 \ub300\ud55c \uaddc\uc815\ub41c \ubc29\ubc95\ub4e4\uc744 \ube44\uad50 \ubd84\uc11d\ud55c \uc0c1\uc138 \uc694\uc57d\uc744 \uc544\ub798\uc5d0 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ud68c\uacc4 \uae30\ub85d \uc218\uc815 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc885\ud569 \ube44\uad50\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc218\uc815 \uae30\ub85d \ubc29\ubc95<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc74c\uc218 \uae30\ub85d \ubc29\ubc95<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc870\uc815 \uae30\ub85d \ubc29\ubc95<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc801\uc6a9 \uc0ac\ub840<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud544\uae30 \uc624\ub958 \ubc0f \uac04\ub2e8\ud55c \uc22b\uc790 \uc624\ub958; \uc544\uc9c1 \ub204\uc801\ub418\uc9c0 \uc54a\uc74c; \uc190\uc73c\ub85c \uc4f4 \uae30\ub85d\uc5d0 \uc801\uc6a9 \uac00\ub2a5.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud574\ub2f9 \uacc4\uc815\uc5d0 \uc798\ubabb\ub41c \ud68c\uacc4 \ucc98\ub9ac\uac00 \ub418\uc5c8\uac70\ub098, \uc798\ubabb \uae30\ub85d\ub41c \uae08\uc561\uc774 \uc2e4\uc81c \ubc1c\uc0dd \uae08\uc561\ubcf4\ub2e4 \ud07d\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uae30\ub85d\ub41c \uae08\uc561\uc774 \uc2e4\uc81c \uae08\uc561\ubcf4\ub2e4 \uc801\uac70\ub098, \uba85\ud655\ud55c \uc99d\ube59 \uc11c\ub958\ub97c \ud1b5\ud574 \uc124\uba85\ud574\uc57c \ud558\ub294 \ubcf5\uc7a1\ud55c \uc624\ub958\uac00 \uc788\ub294 \uacbd\uc6b0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc98\ub9ac \uae30\uc220<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc798\ubabb\ub41c \ubd80\ubd84\uc744 \uc9c1\uc120\uc73c\ub85c \uadf8\uc5b4 \uc6d0\ub798 \uae00\uc790\uac00 \ubcf4\uc774\ub3c4\ub85d \ud55c \ub2e4\uc74c, \uadf8 \uc704\uc5d0 \uc62c\ubc14\ub978 \uae00\uc790\ub098 \uc22b\uc790\ub97c \uc4f0\uc138\uc694.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud2c0\ub9b0 \uc22b\uc790\ub294 \ube68\uac04 \uc789\ud06c\ub85c \uc4f0\uac70\ub098 \uad04\ud638\ub85c \ubb36\uc5b4 \uc9c0\uc6b4 \ub2e4\uc74c, \uc62c\ubc14\ub978 \uc22b\uc790\ub97c \uc4f0\uc138\uc694.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ubcc4\ub3c4\uc758 \uc870\uc815 \ubb38\uc11c(\ud68c\uacc4 \uc804\ud45c)\ub97c \uc791\uc131\ud558\uace0 \ub204\ub77d\ub41c \ucc28\uc561\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uc870\uac74<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4 \ucc45\uc784\uc790\uc758 \uc11c\uba85\uc740 \uc218\uc815 \ud45c\uc2dc \ubc14\ub85c \uc606\uc5d0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4 \ucc45\uc784\uc790\uc758 \uc11c\uba85\uc740 \ube68\uac04\uc0c9 \uc22b\uc790 \ub610\ub294 \uad04\ud638\uac00 \uc788\ub294 \uc904 \ubc14\ub85c \uc606\uc5d0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc870\uc815 \uc11c\ub958\ub294 \uc801\uc808\ud788 \uc2b9\uc778\ub418\uc5b4\uc57c \ud558\uba70, \uc6d0\ubcf8 \ud68c\uacc4 \uae30\ub85d\uacfc \ud568\uaed8 \ubcf4\uad00\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc778\uae30<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac70\uc758 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\uc74c (\uacf5\uc608\uc6a9 \ub178\ud2b8\uc5d0\ub9cc \uc0ac\uc6a9\ub428).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc77c\ubc18 \ud68c\uacc4 \uc5c5\ubb34\uc5d0\uc11c \ub9e4\uc6b0 \ud754\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc801\uc751\uc131\uc774 \ub9e4\uc6b0 \ub6f0\uc5b4\ub09c \uc774 \ubc29\ubc95\uc740 \uc804\uc0b0 \ud68c\uacc4\uc5d0 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc704 \ube44\uad50\ud45c\uc758 \uc815\ubcf4\ub97c \ubd84\uc11d \ubc0f \uc885\ud569\ud574 \ubcf4\uba74, \uac01 \ube44\uc988\ub2c8\uc2a4 \uc194\ub8e8\uc158\uc740 \ud2b9\uc815 \uc624\ub958 \uc0c1\ud669\uc5d0 \ub9de\ucdb0 \uc138\uc2ec\ud558\uac8c \uc124\uacc4\ub418\uc5c8\uc74c\uc744 \uc54c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc704\uc758 \ud68c\uacc4 \uae30\ub85d \uc815\uc815 \ubc29\ubc95 \uc911 \uc5b4\ub5a4 \uc194\ub8e8\uc158\uc744 \uc801\uc6a9\ud558\ub4e0 \ud575\uc2ec \uc6d0\uce59\uc740 \uae30\ub85d\uc758 \uc815\ud655\uc131\uc744 \uc720\uc9c0\ud558\uace0 \ub370\uc774\ud130\uc758 \ubb34\uacb0\uc131\uc744 \ubcf4\uc7a5\ud558\uba70 \ubc95\uc801 \uc99d\ube59 \uc11c\ub958(\uad8c\ud55c \uc788\ub294 \ub2f4\ub2f9\uc790\uc758 \uc11c\uba85 \ub610\ub294 \uad00\ub828 \uc99d\ube59 \uc11c\ub958 \ub4f1)\ub97c \uc644\ube44\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_sua_chua_so_ke_toan_ap_dung_cho_hinh_thuc_ghi_so_dien_tu\"><\/span><b>\uc804\uc790 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \uc801\uc6a9 \uac00\ub2a5\ud55c \ud68c\uacc4 \uae30\ub85d \uc218\uc815 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud604\uc7ac \ub300\ubd80\ubd84\uc758 \uae30\uc5c5\uc740 \uc218\uae30 \uc7a5\ubd80 \uc791\uc131\uc5d0\uc11c \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4(\uc804\uc790 \uc7a5\ubd80) \uc0ac\uc6a9\uc73c\ub85c \uc804\ud658\ud588\uc2b5\ub2c8\ub2e4. \ub514\uc9c0\ud138 \ub370\uc774\ud130\ub294 \ubb3c\ub9ac\uc801 \ud754\uc801\uc744 \ub0a8\uae30\uc9c0 \uc54a\uace0 \uc27d\uac8c \ubcc0\uc870 \ubc0f \uc218\uc815\ub420 \uc218 \uc788\ub2e4\ub294 \ud2b9\uc131 \ub54c\ubb38\uc5d0 \ud68c\uacc4\ubc95\uc740 \ub370\uc774\ud130\uc758 \ubb34\uacb0\uc131\uc744 \uad00\ub9ac\ud558\uae30 \uc704\ud574 \ub9e4\uc6b0 \uc5c4\uaca9\ud55c \uaddc\uc815\uc744 \ub3c4\uc785\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, 2015\ub144 \ud68c\uacc4\ubc95 \uc81c27\uc870 \uc81c4\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><i><span style=\"font-weight: 400;\">\uc804\uc790\uc801\uc73c\ub85c \ud68c\uacc4 \uae30\ub85d\uc744 \ubcf4\uad00\ud558\ub294 \uacbd\uc6b0 \ud68c\uacc4 \uae30\ub85d\uc758 \uc815\uc815\uc740 \uc774 \uc870\ud56d \uc81c1\ud56d c\ud638\uc5d0 \uaddc\uc815\ub41c \ubc29\ubc95\uc5d0 \ub530\ub77c \uc218\ud589\ud574\uc57c \ud55c\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \ud604\uc7ac \uc0ac\uc6a9\ub418\ub294 \ubaa8\ub4e0 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \uc804\uc790 \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uc5d0 \ubd88\uc77c\uce58\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4... <\/span><b>\ud5c8\uc6a9\ub418\ub294 \ubc29\ubc95\uc740 \ub2e8 \ud558\ub098\ubfd0\uc785\ub2c8\ub2e4: \uae30\ub85d \uc870\uc815.<\/b><span style=\"font-weight: 400;\"> (\uc870\uc815 \ubb38\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc815\ud655\ud55c \ucc28\uc561\uc744 \ucd94\uac00\ud568\uc73c\ub85c\uc368)<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_khong_duoc_sua_truc_tiep_tren_phan_mem_ke_toan\"><\/span><b>\ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \uc9c1\uc811 \ubcc0\uacbd\ud560 \uc218 \uc5c6\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ud68c\uacc4 \uc7a5\ubd80\uc758 \uc7a0\uae08\uc744 \ud574\uc81c\ud558\uace0 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \uc798\ubabb\ub41c \uc218\uce58\ub97c \uc9c1\uc811 \uc218\uc815\ud55c \ud6c4 \uc800\uc7a5\ud558\ub294 \uc2b5\uad00\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc220\uc801\uc73c\ub85c\ub294 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \uc774\ub7ec\ud55c \ud589\uc704\ub97c \ud5c8\uc6a9\ud560 \uc218 \uc788\uc9c0\ub9cc, \ubc95\uc801\uc73c\ub85c\ub294 \uc0c1\ub2f9\ud55c \uc704\ud5d8\uc744 \uc218\ubc18\ud569\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc774 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud560 \ub54c, \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \uc2dc\uc2a4\ud15c \ub85c\uadf8(\uac10\uc0ac \ucd94\uc801 \uae30\ub85d)\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4. \ub9cc\uc57d \uc218\uc815 \uc99d\ube59 \uc11c\ub958 \uc5c6\uc774 \ub370\uc774\ud130\uac00 \uc9c1\uc811 \uc218\uc815\ub41c \uc0ac\uc2e4\uc774 \ubc1d\ud600\uc9c0\uba74, \ud574\ub2f9 \uae30\uc5c5\uc740 \ud68c\uacc4 \uc7a5\ubd80 \uc704\uc870 \ud610\uc758\ub85c \uae30\uc18c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc804\uc790\uc801\uc73c\ub85c \uac70\ub798\ub97c \uae30\ub85d\ud560 \ub54c, \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \ub370\uc774\ud130\uc758 \ubaa8\ub4e0 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uae30\ub85d\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc870\uc815 \ubb38\uc11c\ub97c \uc791\uc131\ud558\uc5ec \ud68c\uacc4 \uae30\ub85d\uc744 \uc218\uc815\ud558\ub294 \uc62c\ubc14\ub978 \ubc29\ubc95\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_phat_hien_sai_sot_va_cach_xu_ly_tuong_ung\"><\/span><b>\uc624\ub958 \uac10\uc9c0 \uc2dc\uc810 \ubc0f \ud574\ub2f9 \ucc98\ub9ac \ubc29\uc2dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8814\" aria-describedby=\"caption-attachment-8814\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8814\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung.jpg\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n khi ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 c\u00e1ch x\u1eed l\u00fd t\u01b0\u01a1ng \u1ee9ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8814\" class=\"wp-caption-text\">\ud68c\uacc4 \uae30\ub85d\uc5d0\uc11c \uc624\ub958\uac00 \ubc1c\uacac\ub418\uc5c8\uc744 \ub54c \uc774\ub97c \uc218\uc815\ud558\ub294 \ubc29\ubc95\uacfc \uadf8\uc5d0 \ub530\ub978 \ucc98\ub9ac \ubc29\ubc95.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\uc815 \ud68c\uacc4 \ucc98\ub9ac\uc758 \uc2dc\uae30\ub294 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uac00 \uad00\ud560 \uc815\ubd80 \uae30\uad00\uc5d0 \uc81c\ucd9c\ub418\uc5c8\ub294\uc9c0 \uc5ec\ubd80\uc5d0 \uc804\uc801\uc73c\ub85c \ub2ec\ub824 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc740 \ub450 \uac00\uc9c0 \uacbd\uc6b0\ub85c \ub098\ub269\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_phat_hien_truoc_khi_nop_Bao_cao_tai_chinh_nam\"><\/span><b>\uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \uc804\uc5d0 \uc624\ub958\uac00 \ubc1c\uacac\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc138\ubb34 \ub2f9\uad6d \ubc0f \uae30\ud0c0 \uaddc\uc81c \uae30\uad00\uc5d0 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 \ud68c\uacc4 \uc7a5\ubd80\uc5d0\uc11c \uc624\ub958\ub97c \ubc1c\uacac\ud55c \uacbd\uc6b0, \ud68c\uacc4\uc0ac\ub294 \ud574\ub2f9 \ud68c\uacc4\uc5f0\ub3c4\uc758 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uc9c1\uc811 \uc624\ub958\ub97c \uc218\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub97c \ud1b5\ud574 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \ubcf4\uc870\uc6d0\uc7a5\uc758 \ubaa8\ub4e0 \ub370\uc774\ud130\uac00 \uc81c\ucd9c\uc6a9 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc218\uce58\uc640 \uc644\ubcbd\ud558\uac8c \uc77c\uce58\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc740 \ube44\uad50\uc801 \uac04\ub2e8\ud558\uba70 \ucd94\ud6c4 \ubcf5\uc7a1\ud55c \uc124\uba85 \uc808\ucc28\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_phat_hien_sau_khi_da_nop_Bao_cao_tai_chinh_nam\"><\/span><b>\uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \ud6c4 \ubc1c\uacac\ub41c \uc624\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uacbd\uc6b0\ub294 \ud6e8\uc52c \ub354 \ubcf5\uc7a1\ud569\ub2c8\ub2e4. 2015\ub144 \ud68c\uacc4\ubc95 \uc81c27\uc870 3\ud56d\uc5d0 \ub530\ub974\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><i><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\ub97c \uad00\ud560 \uad6d\uac00 \uae30\uad00\uc5d0 \uc81c\ucd9c\ud55c \ud6c4 \ud68c\uacc4 \uc7a5\ubd80\uc5d0\uc11c \uc624\ub958\uac00 \ubc1c\uacac\ub41c \uacbd\uc6b0, \uc624\ub958\uac00 \ubc1c\uacac\ub41c \uc5f0\ub3c4\uc758 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uc218\uc815 \uc0ac\ud56d\uc744 \ubc18\uc601\ud558\uace0 \uc218\uc815 \ub0b4\uc6a9\uc5d0 \ub300\ud55c \uc124\uba85\uc744 \ub367\ubd99\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc808\ucc28: \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc808\ub300\ub85c \uc804\ub144\ub3c4\uc5d0 \ub9c8\uac10 \ubc0f \uc81c\ucd9c\ub41c \ud68c\uacc4 \uc7a5\ubd80\ub97c \ub2e4\uc2dc \uc5f4\uc5b4 \uc218\uce58\ub97c \uc218\uc815\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4. \ub300\uc2e0, \ub2f9\ub144\ub3c4 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uc218\uc815 \ubd84\uac1c\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4. <\/span><b>\uc62c\ud574<\/b><span style=\"font-weight: 400;\"> (\uc624\ub958\uac00 \ubc1c\uacac\ub41c \uc5f0\ub3c4)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud544\uc218 \uc694\uac74: \uae30\uc5c5\uc740 \ub2f9\ud574 \uc5f0\ub3c4 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud560 \ub54c \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc5d0 \ud574\ub2f9 \uc218\uc815 \uc0ac\ud56d\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uc124\uba85\uc744 \uc81c\uacf5\ud574\uc57c \ud569\ub2c8\ub2e4. \uc124\uba85\uc5d0\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc774 \uba85\ud655\ud788 \uae30\uc7ac\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc624\ub958 \ubc1c\uc0dd \uc5f0\ub3c4, \uc624\ub958 \ub0b4\uc6a9, \uc218\uc815 \uae08\uc561. \uc774\ub294 \uaddc\uc81c \ub2f9\uad6d\uc774 \ud68c\uacc4 \uc815\ubcf4\uc758 \uc5f0\uc18d\uc131\uc744 \uc720\uc9c0\ud558\uba74\uc11c \uc5f0\ub3c4\ubcc4 \ub370\uc774\ud130 \ud750\ub984\uc744 \uc27d\uac8c \ucd94\uc801\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ucc98\ub9ac\ubd80\ud130 \uc5f0\ub840 \ubcf4\uace0\uc11c \uc791\uc131\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc5f0\uc1c4\uc801\uc778 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ucc98\uc74c\ubd80\ud130 \uc778\uc801 \uc790\uc6d0\uc5d0 \uccb4\uacc4\uc801\uc73c\ub85c \ud22c\uc790\ud574\uc57c \ud569\ub2c8\ub2e4. \uc548\uc804\ud558\uace0 \ubc95\uc801\uc73c\ub85c \uc720\ud6a8\ud55c \ubc29\ubc95\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4... <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-lam-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u00a0<\/span><strong><span style=\"color: #0000ff;\">\uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc704\ud574 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\uc138\uc694.<\/span><\/strong><\/a><span style=\"font-weight: 400;\"> ~\uc758 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-dich-vu-ke-toan\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc138\ubb34 \uae30\uad00\uc785\ub2c8\ub2e4. \uc774 \uc194\ub8e8\uc158\uc740 \uc704\ud5d8\uc744 \ucca0\uc800\ud788 \uad00\ub9ac\ud558\uace0, \uc2e0\uace0 \ub9c8\uac10\uc77c \uc804\uc5d0 \ub370\uc774\ud130\ub97c \ucd5c\uc801\ud654\ud558\uba70, \ub098\uc911\uc5d0 \ubcf5\uc7a1\ud55c \ubcf4\uace0\uc11c\ub97c \uc124\uba85\ud558\uac70\ub098 \uc218\uc815\ud574\uc57c \ud558\ub294 \uc704\ud5d8\uc744 \uc644\uc804\ud788 \uc81c\uac70\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_xu_phat_hanh_chinh_khi_thuc_hien_sai_cac_phuong_phap_sua_chua_so_ke_toan\"><\/span><b>\ud68c\uacc4 \uc7a5\ubd80 \uc218\uc815 \ubc29\ubc95\uc744 \uc798\ubabb \uc0ac\uc6a9\ud55c \uacbd\uc6b0 \ud589\uc815 \ucc98\ubc8c\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8813\" aria-describedby=\"caption-attachment-8813\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8813\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan.jpg\" alt=\"M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh khi th\u1ef1c hi\u1ec7n sai c\u00e1c ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8813\" class=\"wp-caption-text\">\ud68c\uacc4 \uc7a5\ubd80 \uc218\uc815 \ubc29\ubc95\uc744 \uc798\ubabb \uc0ac\uc6a9\ud55c \uacbd\uc6b0 \ud589\uc815 \ucc98\ubc8c\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9ce\uc740 \ud68c\uacc4\uc0ac\ub4e4\uc774 \ucd5c\uc885 \uc794\uc561\ub9cc \ub9de\uc73c\uba74 \uc5b4\ub5a4 \uc218\uc815 \ubc29\ubc95\uc774\ub4e0 \ud5c8\uc6a9\ub41c\ub2e4\uace0 \uc798\ubabb \uc0dd\uac01\ud569\ub2c8\ub2e4. \uc774\ub294 \uc644\uc804\ud788 \uc798\ubabb\ub41c \uc0dd\uac01\uc785\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ubc95\uc740 \ud68c\uacc4 \uae30\ub85d \uae30\uc900 \uc704\ubc18 \ubc0f \ud68c\uacc4 \uc7a5\ubd80 \ubcc0\uc870\uc5d0 \ub300\ud55c \ucc98\ubc8c\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, \uc81c9\uc870 \uc81c2\ud56d b\ud638 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 41\/2018\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ud68c\uacc4 \uae30\ub85d \uaddc\uc815 \uc704\ubc18\uc5d0 \ub300\ud55c \ucc98\ubc8c \uaddc\uc815\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><i><span style=\"font-weight: 400;\">\ub2e4\uc74c \ud589\uc704\ub97c \ud55c \uc790\uc5d0\uac8c\ub294 300\ub9cc \ub3d9\uc5d0\uc11c 500\ub9cc \ub3d9\uae4c\uc9c0\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uaddc\uc815\ub41c \ubc29\ubc95 \uc774\uc678\uc758 \ubc29\ubc95\uc73c\ub85c \ud68c\uacc4 \uc7a5\ubd80\uc758 \uc624\ub958\ub97c \uc218\uc815\ud558\ub294 \ud589\uc704.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucc38\uace0\ub85c, 300\ub9cc VND\uc5d0\uc11c 500\ub9cc VND\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ud68c\uacc4 \uc7a5\ubd80 \uad00\ub828 \uc911\ub300\ud55c \uc704\ubc18 \ud589\uc704\uc5d0\ub3c4 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80\uc5d0\ub294 \ud544\uc694\ud55c \ubaa8\ub4e0 \ud544\uc218 \uc815\ubcf4(\ub0a0\uc9dc \ub204\ub77d, \ubb38\uc11c \ubc88\ud638 \ub204\ub77d \ub4f1)\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80 \uaddc\uc815\uc5d0 \ub530\ub77c \uc778\uc1c4\uac00 \uc694\uad6c\ub418\ub294 \ud68c\uacc4 \uc7a5\ubd80\uc758 \uacbd\uc6b0, \uc804\uc790\uc801\uc73c\ub85c \uc7a5\ubd80\ub97c \ub9c8\uac10\ud55c \ud6c4\uc5d0\ub294 \uc885\uc774\ub85c \uc778\uc1c4\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc8fc\uc640 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\uac00 \ubc18\ub4dc\uc2dc \uba85\uc2ec\ud574\uc57c \ud560 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc0ac\ud56d \ud55c \uac00\uc9c0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 41\/2018\/ND-CP \uc81c6\uc870 2\ud56d(\uc2dc\ud589\ub839 102\/2021\/ND-CP \uc81c5\uc870 2\ud56d\uc5d0 \uc758\ud574 \uac1c\uc815 \ubc0f \ubcf4\uc644\ub428)\uc5d0 \ub530\ub974\uba74, \uc704\uc5d0\uc11c \uc5b8\uae09\ud55c 300\ub9cc \ub3d9\uc5d0\uc11c 500\ub9cc \ub3d9\uae4c\uc9c0\uc758 \ubc8c\uae08\uc740 \uaddc\uc815\uc744 \uc704\ubc18\ud55c \uac1c\uc778\uc5d0\uac8c\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub3d9\uc77c\ud55c \uc704\ubc18 \ud589\uc704\ub97c \uc800\uc9c0\ub978 \uc870\uc9c1(\uae30\uc5c5)\uc758 \uacbd\uc6b0, \ubc8c\uae08\uc740 \uac1c\uc778\uc5d0\uac8c \ubd80\uacfc\ub418\ub294 \uae08\uc561\uc758 \ub450 \ubc30\uac00 \ub429\ub2c8\ub2e4. \uc989, \uae30\uc5c5\uc758 \ud68c\uacc4 \ubd80\uc11c\uac00 \ubc95\uc815 \ud68c\uacc4 \uae30\ub85d \uc218\uc815 \ubc29\ubc95\uc744 \uc798\ubabb \uc2dc\ud589\ud560 \uacbd\uc6b0, \uae30\uc5c5\uc740 600\ub9cc \ub3d9\uc5d0\uc11c 1,000\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc5c4\uaca9\ud55c \uc81c\uc7ac \uc870\uce58\uc758 \uc801\uc6a9\uc740 \uad6d\uac00 \uad00\ub9ac \uae30\uad00\uc774 \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \ud22c\uba85\uc131\uacfc \uc815\ud655\uc131\uc744 \uadf9\ub3c4\ub85c \uc911\uc2dc\ud55c\ub2e4\ub294 \uac83\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \ub9cc\uc57d \uadc0\uc0ac\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \uc624\ub79c \uae30\uac04 \ub3d9\uc548 \uacfc\ub3c4\ud55c \ubd80\uc815\ud589\uc704\uac00 \ub204\uc801\ub418\uc5c8\uac70\ub098, \uacfc\uac70 \uc2dc\uc2a4\ud15c \uc870\uc791\uc73c\ub85c \uc778\ud574 \uc2ec\uac01\ud55c \ub370\uc774\ud130 \uc624\ub958\uac00 \ubc1c\uc0dd\ud55c \ud754\uc801\uc774 \uc788\ub2e4\uba74, \uc120\uc81c\uc801\uc73c\ub85c \ubc95\uc801 \uc870\uce58\ub97c \ucde8\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan\/\"> \ud68c\uacc4 \uae30\ub85d \uc7ac\uad6c\uc131 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ud3ec\uad04\uc801\uc778 \uc811\uadfc \ubc29\uc2dd\uc740 \uc548\uc804\ud55c \uc120\ud0dd\uc785\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc744 \ud1b5\ud574 \ub2f9\uad6d\uc774 \uc2e4\uc81c \uc138\ubb34 \uc870\uc0ac \ubc0f \uc815\uc0b0\uc744 \uc9c4\ud589\ud558\uae30 \uc804\uc5d0 \uae68\ub057\ud558\uace0 \ubc95\uc801\uc73c\ub85c \uc801\ubc95\ud55c \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uc744 \uc644\uc804\ud788 \uc7ac\uad6c\ucd95\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc694\uc57d\ud558\uc790\uba74, \ud68c\uacc4 \uae30\ub85d \uc218\uc815 \ubc29\ubc95\uc744 \uc815\ud655\ud558\uac8c \uc774\ud589\ud558\ub294 \uac83\uc740 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud68c\uacc4\uc0ac\uc758 \uc804\ubb38\uc131\uacfc \uaf3c\uaf3c\ud568\uc744 \ubcf4\uc5ec\uc8fc\ub294 \ucc99\ub3c4\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. \uba85\ud655\ud558\uace0 \ud22c\uba85\ud558\uba70 \uc801\uc808\ud558\uac8c \uc218\uc815\ub41c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \uae30\uc5c5\uc774 \ud22c\uc790\uc790, \uc8fc\uc8fc, \uc740\ud589, \ud2b9\ud788 \uc138\ubb34 \ub2f9\uad6d\uc758 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc808\ub300\uc801\uc778 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ud070 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uaddc\ubaa8\uac00 \ud06c\uace0 \ubcf5\uc7a1\ud55c \uc7ac\ubb34 \uc2dc\uc2a4\ud15c\uc744 \uc6b4\uc601\ud560 \uc7ac\uc815\uc801 \uc5ec\ub825\uc774 \ubd80\uc871\ud55c \uc911\uc18c\uae30\uc5c5(SME)\uc758 \uacbd\uc6b0, \uac00\uc7a5 \ube44\uc6a9 \ud6a8\uc728\uc801\uc774\uace0 \uc704\ud5d8 \ubd80\ub2f4\uc774 \uc801\uc740 \ud574\uacb0\ucc45\uc740 \ub514\uc9c0\ud138 \uc194\ub8e8\uc158\uc744 \ud65c\uc6a9\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-dich-vu\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc804\ubb38\uc131\uc740 \ucd5c\ucd08 \ubb38\uc11c \uae30\ub85d \ubc0f \ub370\uc774\ud130 \uc218\uc815\ubd80\ud130 \uc815\uae30\uc801\uc778 \uc138\uae08 \uc815\uc0b0\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc804\uccb4 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \uc778\uacc4\ud558\ub294 \ub370 \uc788\uc5b4 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">30\ub144 \uc774\uc0c1\uc758 \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \uacbd\ub825\uc744 \ubcf4\uc720\ud55c \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\uc785\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, vi\u1ec7c x\u1ea3y ra sai s\u00f3t khi ghi ch\u00e9p s\u1ed1 li\u1ec7u l\u00ean s\u1ed5 s\u00e1ch l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi, ngay c\u1ea3 v\u1edbi nh\u1eefng k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u00e2m ni\u00ean. Tuy nhi\u00ean, s\u1ed5 k\u1ebf to\u00e1n l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd t\u1ed1i quan tr\u1ecdng ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 b\u1ee9c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8816,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8812","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\/8812","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=8812"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8812\/revisions"}],"predecessor-version":[{"id":8818,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8812\/revisions\/8818"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8816"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}