{"id":7145,"date":"2026-01-01T19:35:37","date_gmt":"2026-01-02T02:35:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7145"},"modified":"2026-01-01T19:35:37","modified_gmt":"2026-01-02T02:35:37","slug":"quy-trinh-ke-toan-cong-ty-co-phan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-cong-ty-co-phan\/","title":{"rendered":"2026\u5e74\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u7a0b\u5e8f\u2014\u2014\u8d44\u672c\u3001\u80a1\u4efd\u548c\u80a1\u606f\u7684\u4f1a\u8ba1\u5904\u7406"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u6d41\u7a0b\u662f\u4f01\u4e1a\u5b9e\u73b0\u8d22\u52a1\u900f\u660e\u5316\u3001\u4e13\u4e1a\u5316\u8fd0\u8425\u548c\u4f18\u5316\u98ce\u9669\u7ba1\u7406\u7684\u6307\u5bfc\u539f\u5219\u3002\u672c\u6587\u4ece\u9996\u5e2d\u4f1a\u8ba1\u5e08\u7684\u89c6\u89d2\u51fa\u53d1\uff0c\u6df1\u5165\u5206\u6790\u4e86\u5305\u62ec\u80a1\u6743\u4ea4\u6613\u3001\u5e93\u5b58\u80a1\u3001\u80a1\u606f\u5206\u914d\u548c\u5e38\u89c1\u98ce\u9669\u5728\u5185\u7684\u6bcf\u4e2a\u4f1a\u8ba1\u6b65\u9aa4\uff0c\u5e76\u6839\u636e\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u548c\u6700\u65b0\u7684\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u8def\u7ebf\u56fe\u63d0\u51fa\u4e86\u6700\u4f18\u89e3\u51b3\u65b9\u6848\u3002\u8fd9\u662f\u4e00\u4efd\u5b9e\u7528\u6307\u5357\uff0c\u6709\u52a9\u4e8e\u6295\u8d44\u8005\u3001\u4e2d\u5c0f\u4f01\u4e1a\u548c\u521d\u521b\u516c\u53f8\u4e86\u89e3\u8d22\u52a1\u673a\u5236\uff0c\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\uff0c\u5e76\u63d0\u5347\u5bf9\u80a1\u4e1c\u7684\u5438\u5f15\u529b\u3002<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\" 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>\u80a1\u4efd\u5236\u516c\u53f8\u4f1a\u8ba1\u6d41\u7a0b\u7684\u5173\u952e\u7279\u5f81\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-cong-ty-co-phan\/#Cac_phuong_phap_hach_toan_co_ban_cua_nghiep_vu_ke_toan_cong_ty_co_phan\" >\u80a1\u4efd\u5236\u516c\u53f8\u4f1a\u8ba1\u4e1a\u52a1\u7684\u57fa\u672c\u4f1a\u8ba1\u65b9\u6cd5\u3002<\/a><\/li><\/ul><\/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\/zh\/quy-trinh-ke-toan-cong-ty-co-phan\/#He_thong_tai_khoan_va_chi_tiet_phuong_phap_hach_toan_chuyen_dung\" >\u4f1a\u8ba1\u79d1\u76ee\u8868\u53ca\u4e13\u95e8\u4f1a\u8ba1\u65b9\u6cd5\u7684\u8be6\u7ec6\u8bf4\u660e\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-cong-ty-co-phan\/#Hach_toan_nghiep_vu_gop_von_thanh_lap_cong_ty\" >\u516c\u53f8\u8bbe\u7acb\u8fc7\u7a0b\u4e2d\u8d44\u672c\u6295\u5165\u4ea4\u6613\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-cong-ty-co-phan\/#Hach_toan_nghiep_vu_lien_quan_den_phat_hanh_co_phieu_de_huy_dong_von\" >\u5bf9\u4e0e\u53d1\u884c\u80a1\u4efd\u7b79\u96c6\u8d44\u91d1\u76f8\u5173\u7684\u4ea4\u6613\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-cong-ty-co-phan\/#Hach_toan_phan_phoi_co_phan_cho_co_dong\" >\u80a1\u4e1c\u80a1\u4efd\u5206\u914d\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-cong-ty-co-phan\/#Hach_toan_tien_va_tai_san_gop_von_mua_co_phieu\" >\u5bf9\u7528\u4e8e\u8d2d\u4e70\u80a1\u4efd\u7684\u73b0\u91d1\u548c\u8d44\u4ea7\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-cong-ty-co-phan\/#Hach_toan_neu_so_tien_dat_mua_lon_hon_so_tien_can_phai_thanh_toan\" >\u5982\u679c\u8ba2\u5355\u91d1\u989d\u8d85\u8fc7\u5e94\u4ed8\u91d1\u989d\uff0c\u5219\u8bb0\u5f55\u8be5\u7b14\u4ea4\u6613\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-cong-ty-co-phan\/#Hach_toan_ket_thuc_dot_phat_hanh_co_phieu\" >\u5b8c\u6210\u80a1\u4efd\u53d1\u884c\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-cong-ty-co-phan\/#Dich_vu_ke_toan_%E2%80%93_thue_tron_goi_cong_ty_co_phan\" >\u4e3a\u80a1\u4efd\u5236\u516c\u53f8\u63d0\u4f9b\u5168\u9762\u7684\u4f1a\u8ba1\u548c\u7a0e\u52a1\u670d\u52a1\u3002<\/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\/zh\/quy-trinh-ke-toan-cong-ty-co-phan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_toan_cong_ty_co_phan_la_gi\"><\/span><b>\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u6d41\u7a0b\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u6d41\u7a0b\u662f\u6307\u80a1\u4efd\u516c\u53f8\u7528\u4e8e\u8bb0\u5f55\u3001\u63a7\u5236\u3001\u5904\u7406\u548c\u62a5\u544a\u8d22\u52a1\u53ca\u4f1a\u8ba1\u4ea4\u6613\u7684\u4e00\u7cfb\u5217\u6b65\u9aa4\u548c\u65b9\u6cd5\u3002\u8be5\u6d41\u7a0b\u7684\u76ee\u6807\u662f\u786e\u4fdd\u8d22\u52a1\u4fe1\u606f\u7684\u900f\u660e\u6027\u3001\u51c6\u786e\u6027\u548c\u5408\u6cd5\u6027\uff0c\u540c\u65f6\u5e2e\u52a9\u7ba1\u7406\u5c42\u505a\u51fa\u6709\u6548\u7684\u51b3\u7b56\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ece 2026 \u5e74\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u8fd9\u4e2a\u8fc7\u7a0b\u4e0d\u4ec5\u4ec5\u662f\u8bb0\u8d26\u548c\u4f1a\u8ba1\uff0c\u800c\u4e14\u4e5f\u662f\u98ce\u9669\u7ba1\u7406\u3001\u80a1\u4e1c\u76d1\u7763\u548c\u5ba1\u8ba1\u51c6\u5907\u7684\u5de5\u5177\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chinh_cua_quy_trinh_ke_toan_cong_ty_co_phan\"><\/span><b>\u80a1\u4efd\u5236\u516c\u53f8\u4f1a\u8ba1\u6d41\u7a0b\u7684\u5173\u952e\u7279\u5f81\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u6d41\u7a0b\u5177\u6709\u5176\u72ec\u7279\u7684\u7279\u70b9\uff0c\u9700\u8981\u900f\u660e\u3001\u4e25\u683c\u63a7\u5236\u5e76\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u3002\u5177\u4f53\u800c\u8a00\uff0c\u9700\u8981\u6ce8\u610f\u7684\u91cd\u8981\u56e0\u7d20\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u80a1\u4e1c\u4fdd\u6301\u900f\u660e\uff1a\u8d22\u52a1\u62a5\u544a\u5fc5\u987b\u51c6\u786e\u53cd\u6620\u80a1\u7968\u4ef7\u503c\u548c\u5229\u6da6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e25\u683c\u7684\u5185\u90e8\u76d1\u7763\uff1a\u91cd\u8981\u4ea4\u6613\u5fc5\u987b\u7ecf\u8463\u4e8b\u4f1a\u6216\u80a1\u4e1c\u5927\u4f1a\u6279\u51c6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u5408\u89c4\u6027\uff1a\u5927\u591a\u6570\u5927\u578b\u80a1\u4efd\u5236\u516c\u53f8\u90fd\u9700\u8981\u5bf9\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e13\u95e8\u7684\u4f1a\u8ba1\u7cfb\u7edf\uff1a\u5305\u62ec\u6743\u76ca\uff08\u8d26\u6237 411\u30014111\u30014112\uff09\u3001\u5e93\u5b58\u80a1\uff08\u8d26\u6237 419\uff09\u3001\u672a\u5206\u914d\u5229\u6da6\uff08\u8d26\u6237 421\uff09\u548c\u80a1\u606f\u652f\u4ed8\u4e49\u52a1\uff08\u8d26\u6237 3388\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e00\u65e6\u4f60\u4e86\u89e3\u4e86\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u6d41\u7a0b\u7684\u6982\u5ff5\u548c\u7279\u70b9\uff0c\u4e0b\u4e00\u6b65\u5c31\u662f\u5f7b\u5e95\u4e86\u89e3\u4f1a\u8ba1\u79d1\u76ee\u8868\u548c\u4e13\u95e8\u7684\u4f1a\u8ba1\u65b9\u6cd5\uff0c\u8fd9\u4e9b\u662f\u51c6\u786e\u8bb0\u5f55\u8d22\u52a1\u4ea4\u6613\u3001\u7ba1\u7406\u6743\u76ca\u548c\u80a1\u606f\u4ee5\u53ca\u786e\u4fdd\u5bf9\u80a1\u4e1c\u548c\u7a0e\u52a1\u673a\u5173\u900f\u660e\u7684\u57fa\u7840\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-fdi\/\"><span style=\"font-weight: 400;\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u7684\u4f1a\u8ba1\u7a0b\u5e8f\u3002<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_hach_toan_co_ban_cua_nghiep_vu_ke_toan_cong_ty_co_phan\"><\/span><b>\u80a1\u4efd\u5236\u516c\u53f8\u4f1a\u8ba1\u4e1a\u52a1\u7684\u57fa\u672c\u4f1a\u8ba1\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7146\" aria-describedby=\"caption-attachment-7146\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7146\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu.jpg\" alt=\"Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n tr\u1ecdng y\u1ebfu\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7146\" class=\"wp-caption-text\">\u80a1\u4efd\u5236\u516c\u53f8\u5173\u952e\u4f1a\u8ba1\u4ea4\u6613\u7684\u4f1a\u8ba1\u7a0b\u5e8f\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u80a1\u4efd\u516c\u53f8\u5728\u8fd0\u8425\u548c\u53d1\u5c55\u8fc7\u7a0b\u4e2d\uff0c\u4f1a\u4ea7\u751f\u8bb8\u591a\u4e0e\u5176\u6ce8\u518c\u8d44\u672c\u3001\u80a1\u4e1c\u6743\u5229\u548c\u7b79\u8d44\u6d3b\u52a8\u76f8\u5173\u7684\u7279\u5b9a\u4f1a\u8ba1\u4ea4\u6613\u3002\u638c\u63e1\u80a1\u4efd\u516c\u53f8\u4ea4\u6613\u7684\u57fa\u672c\u4f1a\u8ba1\u65b9\u6cd5\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u51c6\u786e\u8bb0\u5f55\u4ea4\u6613\u7684\u7ecf\u6d4e\u6027\u8d28\uff0c\u786e\u4fdd\u7b26\u5408\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u8d22\u52a1\u62a5\u544a\u4e2d\u51fa\u73b0\u9519\u8bef\u7684\u98ce\u9669\u3002\u5b9e\u8df5\u4e2d\u5e38\u89c1\u7684\u4ea4\u6613\u5305\u62ec\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u8d44\u8bbe\u7acb\u516c\u53f8\u6240\u9700\u7684\u5546\u4e1a\u767b\u8bb0\u7a0b\u5e8f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u51fa\u8d44\u8d44\u4ea7\u7c7b\u578b\uff08\u73b0\u91d1\u3001\u94f6\u884c\u8f6c\u8d26\u6216\u5b9e\u7269\u8d44\u4ea7\uff09\u8bb0\u5f55\u80a1\u4e1c\u7684\u5b9e\u9645\u51fa\u8d44\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u5206\u522b\u8bb0\u5f55\u5df2\u7f34\u8db3\u8d44\u672c\u548c\u5df2\u627f\u8bfa\u4f46\u5c1a\u672a\u7f34\u8db3\u7684\u8d44\u672c\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u4f01\u4e1a\u6cd5\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed4\u7ec6\u5ba1\u67e5\u968f\u9644\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4f8b\u5982\u516c\u53f8\u7ae0\u7a0b\u3001\u521b\u59cb\u80a1\u4e1c\u540d\u5355\u548c\u51fa\u8d44\u8bb0\u5f55\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e0e\u516c\u53f8\u6ce8\u518c\u8d44\u672c\u53d8\u66f4\u76f8\u5173\u7684\u4ea4\u6613\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u5411\u73b0\u6709\u80a1\u4e1c\u6216\u65b0\u6295\u8d44\u8005\u53d1\u884c\u989d\u5916\u80a1\u4efd\u6765\u589e\u52a0\u8d44\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u6cd5\u89c4\u89c4\u5b9a\uff0c\u56e0\u80a1\u4efd\u56de\u8d2d\u3001\u8d44\u672c\u56de\u6536\u6216\u5904\u7406\u7d2f\u8ba1\u4e8f\u635f\u800c\u51cf\u5c11\u6ce8\u518c\u8d44\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u8c03\u6574\u4ea7\u751f\u7684\u76c8\u4f59\u6216\u5dee\u989d\u5fc5\u987b\u5f97\u5230\u5145\u5206\u8003\u8651\uff0c\u4ee5\u786e\u4fdd\u6743\u76ca\u7ed3\u6784\u5f97\u5230\u51c6\u786e\u53cd\u6620\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u503a\u5238\u53d1\u884c\u4e1a\u52a1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u53d1\u884c\u503a\u5238\u7b79\u96c6\u7684\u8d44\u91d1\u8bb0\u4e3a\u4f01\u4e1a\u7684\u957f\u671f\u503a\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ddf\u8e2a\u503a\u5238\u5229\u606f\u8be6\u60c5\uff0c\u5305\u62ec\u5230\u671f\u65e5\u3001\u5229\u7387\u548c\u76f8\u5173\u53d1\u884c\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u8fdb\u884c\u6210\u672c\u5206\u914d\u548c\u5229\u606f\u6838\u7b97\u5bf9\u4e8e\u51c6\u786e\u53cd\u6620\u516c\u53f8\u7684\u8d22\u52a1\u4e49\u52a1\u81f3\u5173\u91cd\u8981\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5411\u80a1\u4e1c\u5206\u914d\u80a1\u606f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u80a1\u606f\u652f\u4ed8\u7684\u6765\u6e90\u662f\u672a\u5206\u914d\u7684\u7a0e\u540e\u5229\u6da6\u8fd8\u662f\u5176\u4ed6\u5408\u6cd5\u8d44\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73b0\u91d1\u80a1\u5229\u548c\u80a1\u7968\u80a1\u5229\u5e94\u6839\u636e\u5176\u7ecf\u6d4e\u6027\u8d28\u5206\u522b\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bc6\u5207\u5173\u6ce8\u6263\u9664\u548c\u7f34\u7eb3\u652f\u4ed8\u7ed9\u80a1\u4e1c\u7684\u80a1\u606f\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u4e49\u52a1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e0e\u80a1\u4efd\u516c\u53f8\u91cd\u7ec4\u548c\u89e3\u6563\u76f8\u5173\u7684\u4e1a\u52a1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u4f01\u4e1a\u5408\u5e76\u3001\u91cd\u7ec4\u6216\u5206\u7acb\u8fc7\u7a0b\u4e2d\u8bb0\u5f55\u548c\u5904\u7406\u4f1a\u8ba1\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u89e3\u6563\u4e4b\u524d\uff0c\u7ed3\u6e05\u6240\u6709\u8d22\u52a1\u4e49\u52a1\u3001\u503a\u52a1\u548c\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6e05\u7b97\u8d44\u4ea7\uff0c\u5e76\u6309\u7167\u4f18\u5148\u987a\u5e8f\u548c\u6cd5\u5f8b\u89c4\u5b9a\u5c06\u5269\u4f59\u4ef7\u503c\u5206\u914d\u7ed9\u80a1\u4e1c\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_tai_khoan_va_chi_tiet_phuong_phap_hach_toan_chuyen_dung\"><\/span><b>\u4f1a\u8ba1\u79d1\u76ee\u8868\u53ca\u4e13\u95e8\u4f1a\u8ba1\u65b9\u6cd5\u7684\u8be6\u7ec6\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8981\u64cd\u4f5c\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u6d41\u7a0b\uff0c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u9700\u8981\u7279\u522b\u5173\u6ce8\u6743\u76ca\u8d26\u6237\u7ec4\u548c\u7531\u6b64\u4ea7\u751f\u7684\u8d22\u52a1\u4ea4\u6613\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_nghiep_vu_gop_von_thanh_lap_cong_ty\"><\/span><b>\u516c\u53f8\u8bbe\u7acb\u8fc7\u7a0b\u4e2d\u8d44\u672c\u6295\u5165\u4ea4\u6613\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8981\u4e86\u89e3\u80a1\u4efd\u516c\u53f8\u8d44\u672c\u5f62\u6210\u548c\u786e\u8ba4\u7684\u673a\u5236\uff0c\u4f01\u4e1a\u9700\u8981\u7262\u7262\u638c\u63e1\u4e0e\u80a1\u4efd\u53d1\u884c\u76f8\u5173\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3001\u521b\u59cb\u80a1\u4e1c\u7684\u4e49\u52a1\u4ee5\u53ca\u51fa\u8d44\u8d44\u672c\u7684\u4f1a\u8ba1\u5904\u7406\u539f\u5219\u3002\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b79\u8d44\u673a\u5236\uff1a\u80a1\u4efd\u5236\u516c\u53f8\u901a\u8fc7\u5411\u6295\u8d44\u8005\u53d1\u884c\u80a1\u7968\u6765\u7b79\u96c6\u4e1a\u52a1\u8fd0\u8425\u6240\u9700\u7684\u8d44\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u521b\u59cb\u80a1\u4e1c\u7684\u8d23\u4efb\uff1a\u6839\u636e\u8d8a\u5357\u73b0\u884c\u6cd5\u5f8b\uff0c\u81ea\u516c\u53f8\u6210\u7acb\u4e4b\u65e5\u8d77\u7684\u5934\u4e09\u5e74\u5185\uff0c\u521b\u59cb\u80a1\u4e1c\u5fc5\u987b\u6301\u6709\u516c\u53f8\u8ba1\u5212\u53d1\u884c\u7684\u666e\u901a\u80a1\u603b\u6570\u7684\u81f3\u5c11 20%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u6ca1\u6709\u5916\u90e8\u878d\u8d44\uff1a\u5982\u679c\u516c\u53f8\u7684\u6240\u6709\u80a1\u4efd\u90fd\u7531\u521b\u59cb\u80a1\u4e1c\u8ba4\u8d2d\uff0c\u5219\u516c\u53f8\u4e0d\u4f1a\u8fdb\u884c\u516c\u5f00\u53d1\u884c\u80a1\u7968\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u80a1\u6743\u51fa\u8d44\u7684\u5408\u6cd5\u5f62\u5f0f\u53ef\u4ee5\u901a\u8fc7\u4ee5\u4e0b\u51e0\u79cd\u65b9\u5f0f\u8fdb\u884c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u76fe\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u81ea\u7531\u5151\u6362\u7684\u5916\u5e01\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9ec4\u8272\u7684;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u571f\u5730\u4f7f\u7528\u6743\u7684\u4ef7\u503c\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u77e5\u8bc6\u4ea7\u6743\u3001\u6280\u672f\u548c\u6280\u672f\u8bc0\u7a8d\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u7ae0\u7a0b\u89c4\u5b9a\u7684\u5176\u4ed6\u7c7b\u578b\u8d44\u4ea7\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u51fa\u8d44\u5fc5\u987b\u4e00\u6b21\u6027\u5168\u989d\u7f34\u7eb3\uff0c\u4e0d\u5f97\u5206\u671f\u3002\u6839\u636e\u73b0\u884c\u4f1a\u8ba1\u51c6\u5219\uff0c\u7528\u4e8e\u8bb0\u5f55\u80a1\u4efd\u516c\u53f8\u80a1\u4e1c\u51fa\u8d44\u7684\u4f1a\u8ba1\u79d1\u76ee\u662f411\u53f7\u8d26\u6237\u2014\u2014\u4f01\u4e1a\u8d44\u672c\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_nghiep_vu_lien_quan_den_phat_hanh_co_phieu_de_huy_dong_von\"><\/span><b>\u5bf9\u4e0e\u53d1\u884c\u80a1\u4efd\u7b79\u96c6\u8d44\u91d1\u76f8\u5173\u7684\u4ea4\u6613\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7148\" aria-describedby=\"caption-attachment-7148\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7148\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von.jpg\" alt=\"H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7148\" class=\"wp-caption-text\">\u5728\u80a1\u4efd\u516c\u53f8\u7b79\u96c6\u8d44\u91d1\u7684\u4f1a\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u5bf9\u53d1\u884c\u80a1\u4efd\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u53d1\u884c\u80a1\u4efd\u548c\u63a5\u6536\u6295\u8d44\u8005\u51fa\u8d44\u7684\u8fc7\u7a0b\u4e2d\uff0c\u5fc5\u987b\u6309\u7167\u4f1a\u8ba1\u539f\u5219\u6b63\u786e\u8bb0\u5f55\u80a1\u4efd\u8ba4\u8d2d\u6b3e\u9879\uff0c\u5e76\u5bf9\u6bcf\u4f4d\u80a1\u4e1c\u7684\u51fa\u8d44\u60c5\u51b5\u8fdb\u884c\u8be6\u7ec6\u8ddf\u8e2a\u3002\u4ee5\u4e0b\u662f\u516c\u53f8\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u4e86\u89e3\u7684\u4f1a\u8ba1\u65b9\u6cd5\u548c\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u6536\u5230\u6295\u8d44\u8005\u7f34\u7eb3\u7684\u5b9a\u91d1\u4ee5\u767b\u8bb0\u8d2d\u4e70\u80a1\u4efd\u65f6\uff0c\u4f1a\u8ba1\u5e08\u4f1a\u6839\u636e\u94f6\u884c\u7684\u4fe1\u8d37\u5efa\u8bae\u8bb0\u5f55\u8fd9\u7b14\u4ea4\u6613\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u7b14\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 144 \u2013 \u80a1\u7968\u8d2d\u4e70\u5b58\u6b3e\uff1a\u53cd\u6620\u5b9e\u9645\u6536\u53d6\u7684\u5b58\u6b3e\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 138 (1388) \u2013 \u5176\u4ed6\u5e94\u6536\u6b3e\uff1a\u8bb0\u5f55\u80a1\u4e1c\u4e3a\u8d2d\u4e70\u80a1\u4efd\u800c\u5b58\u5165\u7684\u8d44\u91d1\u6570\u989d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u8ddf\u8e2a\u6bcf\u4f4d\u80a1\u4e1c\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5df2\u767b\u8bb0\u8d2d\u4e70\u7684\u80a1\u4efd\u6570\u91cf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcf\u4f4d\u6295\u8d44\u8005\u7684\u76f8\u5e94\u5b58\u6b3e\u91d1\u989d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u65b0\u6210\u7acb\u7684\u516c\u53f8\u5728\u8fdb\u884c\u9996\u6b21\u516c\u5f00\u52df\u80a1\uff08IPO\uff09\u4ee5\u7b79\u96c6\u8d44\u91d1\u65f6\uff0c\u901a\u5e38\u4f1a\u4ee5\u4f4e\u4e8e\u9762\u503c\u7684\u4ef7\u683c\u53d1\u884c\u80a1\u7968\u4ee5\u5438\u5f15\u6295\u8d44\u8005\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u80a1\u4efd\u7684\u652f\u4ed8\u65b9\u5f0f\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u65f6\u5168\u989d\u4ed8\u6b3e\uff0c\u6216<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b3e\u9879\u5c06\u6839\u636e\u4f01\u4e1a\u8463\u4e8b\u4f1a\u548c\u7ba1\u7406\u59d4\u5458\u4f1a\u7684\u51b3\u5b9a\u5206\u671f\u652f\u4ed8\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_phan_phoi_co_phan_cho_co_dong\"><\/span><b>\u80a1\u4e1c\u80a1\u4efd\u5206\u914d\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7147\" aria-describedby=\"caption-attachment-7147\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7147\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan.jpg\" alt=\"H\u1ea1ch to\u00e1n ph\u00e1t h\u00e0nh v\u00e0 ph\u00e2n ph\u1ed1i c\u1ed5 ph\u1ea7n theo quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7147\" class=\"wp-caption-text\">\u6309\u7167\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u7a0b\u5e8f\u5bf9\u80a1\u4efd\u7684\u53d1\u884c\u548c\u5206\u914d\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u80a1\u7968\u7684\u7968\u9762\u4ef7\u503c\u548c\u53d1\u884c\u4ef7\u683c\uff0c\u4f1a\u8ba1\u5e08\u8bb0\u5f55\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u80a1\u4e1c\u5e94\u6536\u6b3e\u9879\uff1a\u501f\u65b9\u8d26\u6237 138\uff081388 \u2013 \u5176\u4ed6\u5e94\u6536\u6b3e\u9879\uff09\u53cd\u6620\u80a1\u4e1c\u6839\u636e\u6279\u51c6\u7684\u80a1\u4efd\u53d1\u884c\u4ef7\u683c\u5fc5\u987b\u5411\u516c\u53f8\u652f\u4ed8\u7684\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u9762\u503c\u8bb0\u5f55\u80a1\u672c\uff1a\u8d26\u6237 4111\uff08\u6ce8\u518c\u80a1\u672c\uff09\u6309\u5df2\u53d1\u884c\u7ed9\u80a1\u4e1c\u7684\u80a1\u4efd\u6570\u91cf\u7684\u9762\u503c\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u4efb\u4f55\u80a1\u4efd\u6ea2\u4ef7\uff08\u5982\u6709\uff09\uff1a\u501f\u8bb0\u8d26\u6237 4112\uff08\u80a1\u4efd\u6ea2\u4ef7\uff09\u4ee5\u53cd\u6620\u53d1\u884c\u4ef7\u683c\u4e0e\u80a1\u4efd\u9762\u503c\u4e4b\u95f4\u7684\u5dee\u989d\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u5173\u4e8e\u80a1\u6743\u51fa\u8d44\u7ec6\u8282\u7ba1\u7406\u7684\u6ce8\u610f\u4e8b\u9879\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u786e\u8ddf\u8e2a\u8d44\u672c\u6295\u5165\uff0c\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u5e94\u5f00\u8bbe\u8be6\u7ec6\u8d26\u6237\uff0c\u5305\u62ec\uff1a\u8d26\u6237 4111\uff08\u6ce8\u518c\u80a1\u672c\uff09\u548c\u8d26\u6237 4111\uff08\u5206\u914d\u80a1\u672c\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5411\u80a1\u4e1c\u5206\u914d\u80a1\u4efd\u65f6\uff1a\u4f1a\u8ba1\u5e08\u8d1f\u8d23\u4ed4\u7ec6\u8ddf\u8e2a\u5df2\u552e\u80a1\u4efd\u7684\u6570\u91cf\uff0c\u5e76\u6309\u8981\u6c42\u66f4\u65b0\u80a1\u4e1c\u540d\u518c\u4e2d\u7684\u80a1\u4e1c\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u80a1\u4efd\u8d2d\u4e70\u7684\u4ed8\u6b3e\u65b9\u5f0f\uff1a\u4ed8\u6b3e\u65b9\u5f0f\u53ef\u6839\u636e\u8463\u4e8b\u4f1a\u548c\u7ba1\u7406\u59d4\u5458\u4f1a\u7684\u51b3\u5b9a\uff0c\u5728\u8d2d\u4e70\u65f6\u4e00\u6b21\u6027\u4ed8\u6e05\uff0c\u6216\u5206\u671f\u4ed8\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_tien_va_tai_san_gop_von_mua_co_phieu\"><\/span><b>\u5bf9\u7528\u4e8e\u8d2d\u4e70\u80a1\u4efd\u7684\u73b0\u91d1\u548c\u8d44\u4ea7\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8bb0\u5f55\u80a1\u4e1c\u8ba4\u8d2d\u80a1\u7968\u6240\u652f\u4ed8\u7684\u91d1\u989d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 144 \u2013 \u652f\u4ed8\u7684\u80a1\u7968\u8d2d\u4e70\u6b3e\u9879<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 1388 \u2013 \u80a1\u4e1c\u5e94\u6536\u7684\u5176\u4ed6\u6b3e\u9879\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u53cd\u6620\u4e86\u80a1\u4e1c\u5728\u8ba4\u8d2d\u80a1\u4efd\u65f6\u4ecd\u9700\u652f\u4ed8\u7684\u989d\u5916\u91d1\u989d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u80a1\u4e1c\u7528\u8d44\u4ea7\u652f\u4ed8\u80a1\u4efd\u6b3e\u9879\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u8bbe\u7acb\u8d44\u4ea7\u4f30\u503c\u59d4\u5458\u4f1a\uff0c\u4ee5\u786e\u5b9a\u51fa\u8d44\u65f6\u7684\u516c\u5141\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u4f30\u503c\u7ed3\u679c\uff0c\u4f1a\u8ba1\u5e08\u8bb0\u5f55\uff1a\u501f\u8bb0\u8d26\u6237 152\u3001153\u3001156\u3001211\u3001213\u2026\u2026\uff08\u53d6\u51b3\u4e8e\u6295\u5165\u8d44\u4ea7\u7684\u7c7b\u578b\uff09\uff0c\u91d1\u989d\u4e3a\u8463\u4e8b\u4f1a\u8ba4\u53ef\u7684\u4ef7\u503c\u3002\u8d37\u8bb0\u8d26\u6237 1388\uff08\u5176\u4ed6\u5e94\u6536\u80a1\u4e1c\u6b3e\u9879\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f7f\u7528\u8d44\u4ea7\u800c\u975e\u73b0\u91d1\u8bb0\u5f55\u80a1\u7968\u8d2d\u4e70\u4e49\u52a1\u7684\u652f\u4ed8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5c06\u6ce8\u518c\u80a1\u672c\u8f6c\u6362\u4e3a\u5b9e\u9645\u6295\u5165\u80a1\u672c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 4111 \u2013 \u6ce8\u518c\u80a1\u672c\u8d2d\u4e70<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 4111 \u2013 \u80a1\u672c\uff08\u6309\u5df2\u53d1\u884c\u80a1\u4efd\u7684\u9762\u503c\u8ba1\u7b97\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6b63\u5f0f\u8bb0\u5f55\u80a1\u4e1c\u5bf9\u516c\u53f8\u6ce8\u518c\u8d44\u672c\u7684\u51fa\u8d44\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_neu_so_tien_dat_mua_lon_hon_so_tien_can_phai_thanh_toan\"><\/span><b>\u5982\u679c\u8ba2\u5355\u91d1\u989d\u8d85\u8fc7\u5e94\u4ed8\u91d1\u989d\uff0c\u5219\u8bb0\u5f55\u8be5\u7b14\u4ea4\u6613\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u9000\u8fd8\u8d85\u989d\u8ba4\u8d2d\u6b3e\u9879\u7684\u6587\u4ef6\uff0c\u4f1a\u8ba1\u5e08\u8bb0\u5f55\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 138\uff08\u8d26\u6237 1388 \u2013 \u5e94\u6536\u80a1\u4e1c\u6b3e\u9879\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 144 \u2013 \u7528\u4e8e\u8d2d\u4e70\u80a1\u7968\u7684\u5b58\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u80a1\u4efd\u8ba4\u8d2d\u6240\u5f97\u8d85\u989d\u8d44\u91d1\u5df2\u9000\u8fd8\u7ed9\u80a1\u4e1c\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_ket_thuc_dot_phat_hanh_co_phieu\"><\/span><b>\u5b8c\u6210\u80a1\u4efd\u53d1\u884c\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u80a1\u4efd\u8ba4\u8d2d\u7a0b\u5e8f\u5b8c\u6210\u540e\uff0c\u516c\u53f8\u4f1a\u5c06\u8d44\u91d1\u4ece\u51bb\u7ed3\u8d26\u6237\u8f6c\u5165\u652f\u4ed8\u8d26\u6237\u3002\u4f1a\u8ba1\u4eba\u5458\u4f1a\u8bb0\u5f55\u6536\u5230\u7684\u80a1\u4efd\u53d1\u884c\u6b3e\u9879\uff0c\u5e76\u540c\u65f6\u8f6c\u5165\u4e4b\u524d\u8ffd\u8e2a\u7684\u8ba4\u8d2d\u6b3e\u9879\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76f8\u5e94\u7684\u4f1a\u8ba1\u5206\u5f55\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 111 \u548c 112\uff1a\u53cd\u6620\u4f01\u4e1a\u4ece\u6295\u8d44\u8005\u90a3\u91cc\u6536\u5230\u7684\u5b9e\u9645\u8d44\u91d1\u6570\u989d\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u65b9\u8d26\u6237 144 \u2013 \u80a1\u4efd\u8ba4\u8d2d\u8d44\u91d1\uff1a\u80a1\u4efd\u53d1\u884c\u6210\u529f\u540e\uff0c\u8f6c\u5165\u8ba4\u8d2d\u8d44\u91d1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5b8c\u6210\u5411\u80a1\u4e1c\u5206\u914d\u80a1\u4efd\u540e\uff0c\u4f1a\u8ba1\u5e08\u6309\u5df2\u53d1\u884c\u80a1\u4efd\u7684\u9762\u503c\u8bb0\u5f55\u6d41\u901a\u80a1\u6570\u91cf\u7684\u589e\u52a0\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7528\u4e8e\u8ffd\u8e2a\u6d41\u901a\u80a1\u7684\u4f1a\u8ba1\u5206\u5f55\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 010 \u2013 \u6d41\u901a\u80a1\uff1a\u8bb0\u5f55\u53d1\u884c\u671f\u95f4\u6b63\u5f0f\u4ea4\u4ed8\u7ed9\u80a1\u4e1c\u7684\u80a1\u4efd\u9762\u503c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u603b\u800c\u8a00\u4e4b\uff0c\u80a1\u4efd\u53d1\u884c\u662f\u5206\u9636\u6bb5\u8fdb\u884c\u7684\uff0c\u4ece\u6536\u5230\u8ba4\u8d2d\u6b3e\u9879\u5230\u6b63\u5f0f\u5411\u80a1\u4e1c\u5206\u914d\u80a1\u4efd\u3002\u6b63\u786e\u7684\u4f1a\u8ba1\u5904\u7406\u4e0d\u4ec5\u80fd\u51c6\u786e\u53cd\u6620\u73b0\u91d1\u6d41\u548c\u6d41\u901a\u80a1\u6570\u91cf\uff0c\u8fd8\u80fd\u786e\u4fdd\u900f\u660e\u5ea6\uff0c\u7b26\u5408\u4f1a\u8ba1\u51c6\u5219\uff0c\u5e76\u4e3a\u4f01\u4e1a\u7684\u5ba1\u8ba1\u548c\u8d22\u52a1\u62a5\u544a\u5960\u5b9a\u575a\u5b9e\u7684\u57fa\u7840\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-cong-ty-tnhh\/\"><span style=\"font-weight: 400;\">\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08LLC\uff09\u4f1a\u8ba1\u7a0b\u5e8f 2026\u3002<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_%E2%80%93_thue_tron_goi_cong_ty_co_phan\"><\/span><b>\u4e3a\u80a1\u4efd\u5236\u516c\u53f8\u63d0\u4f9b\u5168\u9762\u7684\u4f1a\u8ba1\u548c\u7a0e\u52a1\u670d\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fd9\u5bb6\u65b0\u6210\u7acb\u7684\u516c\u53f8\u4f1a\u8ba1\u56e2\u961f\u5c1a\u672a\u7ec4\u5efa\u5b8c\u6bd5\u3002\u8bf7\u53c2\u8003\u4ee5\u4e0b\u4fe1\u606f\u3002 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5168\u5957\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u6765\u81ea MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5c06\u8282\u7701\u4f1a\u8ba1\u65f6\u95f4\u548c\u6210\u672c\uff0c\u4f9d\u6cd5\u7eb3\u7a0e\uff0c\u540c\u65f6\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3002\u4f01\u4e1a\u65e0\u9700\u62c5\u5fc3\u4f1a\u8ba1\u4eba\u5458\u53d8\u52a8\u3002\u8bf7\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff0c\u83b7\u53d6\u53ca\u65f6\u7684\u54a8\u8be2\u548c\u652f\u6301\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u7f16\u8f91\u59d4\u5458\u4f1a<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 kim ch\u1ec9 nam gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh t\u00e0i ch\u00ednh minh b\u1ea1ch, chu\u1ea9n m\u1ef1c v\u00e0 t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb r\u1ee7i ro. D\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean s\u00e2u t\u1eeb c\u00e1c K\u1ebf to\u00e1n tr\u01b0\u1edfng, b\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng b\u01b0\u1edbc k\u1ebf to\u00e1n, c\u00e1c nghi\u1ec7p v\u1ee5 v\u1ed1n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7149,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7145"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7145\/revisions"}],"predecessor-version":[{"id":7150,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7145\/revisions\/7150"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7149"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}